CMS专题
判断题The carrier has to take care of the risk of freight payments by the individual shippers when handling LCL shipments.A 对B 错
题目
对
错
相似问题和答案
第1题：
(b) The chief executive of Xalam Co, an exporter of specialist equipment, has asked for advice on the accounting
treatment and disclosure of payments made for security consultancy services. The payments, which aim to
ensure that consignments are not impounded in the destination country of a major customer, may be material to
the financial statements for the year ending 30 June 2006. Xalam does not treat these payments as tax
deductible. (4 marks)
Required:
Identify and comment on the ethical and other professional issues raised by each of these matters and state what
action, if any, Dedza should now take.
NOTE: The mark allocation is shown against each of the three situations.
(b) Advice on payments
■ As compared with (a) there is no obvious tax issue. Xalam is not overstating expenditure for tax purposes.
■ The payments being made for security consultancy services amount to a bribe. Corruption and bribery (and extortion)
are designated categories of money laundering offence under ‘The Forty Recommendations’ of the Financial Action Task
Force on Money Laundering (FATF).
■ Xalam clearly benefits from the payments as it receives income from the contract with the major customer. This is
criminal property and possession of it is a money laundering offence.
■ Dedza should consider the seriousness of the disclosure made by the chief executive in the context of domestic law.
■ Dedza should consider its knowledge of import duties etc in the destination country before recommending a course of
action to Xalam.
■ Dedza may be guilty of a money laundering offence if the matter is not reported. If a report to the FIU is considered
necessary then Dedza should encourage Xalam to make voluntary disclosure. If Xalam does not, Dedza will not be in
breach of client confidentiality for reporting knowledge of a suspicious transaction.
Tutorial note: Making a report takes precedence over client confidentiality.
第2题：
A、receipt of freight service
B、document of title
C、evidence of payment
D、contract between carrier and shipper
第3题：
A. look at
B. take care
C. look after
D. take care of
第4题：
If the goods are not taken delivery of by the receiver from alongside the vessel without delay，the carrier shall be at liberty to land such goods on shore or any other proper places ______.
A.at the sole risk and expense of the Carrier
B.at the sole risk and expense of the Merchant
C.at the sole risk of the Merchant but at the expense of the Carrier
D.at the sole risk of the Carrier but at the expense of the Merchant
第5题：
At common law the Shipowner has possessory liens on the cargo for ______.
A.advance freight
B.freight payable on delivery
C.freight not earned
D.freight payable after delivery
第6题：
A、describe
B、officer
C、instead
D、mail
第7题：
Because most，if not all，of the evidence ______ the carrier，the burden of proof soon shifts to the carrier，once the claimant has made initial proof of improper care.
A.are available for
B.is available to
C.are available to
D.is available for
第8题：
7．_________ the young trees is our duty．
A． Take good care
B． Taking good care of
C． Taking good care
D． Take good care of
第9题：
When the carrier is liable for the compensation in respect of loss of or damage to the goods，such compensation shall be calculated on the basis of the Merchant's net invoice cost，plus freight and insurance premium，if paid． This sentence means that ______.
A.if the freight and insurance premium are paid，they shall be added to the basis
B.if the freight and insurance premium are not paid，they shall be added to the basis
C.the freight and insurance premium shall not be added to the basis even they are paid
D.the freight and insurance premium shall be added to the basis even they are not paid
第10题：
The type of carrier required to file a copy of freight tariffs would be the ______．
A.Common carrier
B.Tramp
C.Public vessel
D.Bulk carrier