国际内部审计师(CIA考试)
Which of the following terms of payment has the least country risk?A．Revocable documentary credits.B．Confirmed Irrevocable documentary credits.C．Documentary collection Ｄ/P.D．Documentary collection Ｄ/Ａ.
题目
Which of the following terms of payment has the least country risk?
A．Revocable documentary credits.
B．Confirmed Irrevocable documentary credits.
C．Documentary collection Ｄ/P.
D．Documentary collection Ｄ/Ａ.
相似问题和答案
第1题：
听力原文：Our company will apply for a sight letter of credit for settlement instead of documentary collection.
(10)
A．Our company prefers an L/C to collection.
B．Our company will apply for documentary collection.
C．Our company will apply for either documentary collection or sight letter of credit according to your advice.
D．Our company will adopt neither documentary collection nor letter of credit.
解析：单句意思为“我们公司将申请即期信用证而不是跟单托收进行结算。”
第2题：
听力原文：Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.
(10)
A．Banks may guarantee the buyer or the seller in documentary collection.
B．Banks act as agents without responsibility of guarantee on either side.
C．Banks offer bank guarantee to both the buyer and the seller in documentary collection.
D．Banks are only responsible for the buyer in documentary collection.
解析：单句意思为“银行在跟单托收中没有义务向买方或是卖方提供银行担保。”
第3题：
These are four main methods of securing payment in international trade: (1) payment under documentary credit (2) open account (3) collection, that is document against payment or acceptance of a bill of exchange (4) payment in advance From an exporter's point of view, the order of preference is ______.
A．(4), (2), (3), (1)
B．(4), (1), (3), (2)
C．(4), (3), (1), (2)
D．(2), (4), (1), (3)
解析：payment under documentary credit跟单信用证付款。open account赊销帐户。collection 托收。payment in advance预付款。
第4题：
As for a collection, the presenting bank makes presentation to the drawer for acceptance/payment.
A．Right
B．Wrong
C．Doesn't say
解析：从文中it is the bank that actually presents the bill to the drawee for acceptance/payment that is the presenting bank可以得知是"drawee"，而非"drawer"。
第5题：
听力原文：M: Good morning! This is a demand draft for one thousand American dollars. May I have it discounted here?
W: Sorry, immediate encashment of a foreign bill is not allowed. You may entrust it to us for collection. But it takes time.
Q: What should the man do if he wants to get the payment of the draft?
(18)
A．He has to show the clerk his passport.
B．He has to entrust the draft for collection to the bank.
C．He has to fill in some forms.
D．He has to endorse the draft.
解析：由对话可知，男士是想将一张即期汇票兑取现金，但女士的回答是将外汇汇票立即兑现成现金是不可以的，不过他可以"entrust it to us for collection"，可见B为正确项。
第6题：
The documentary collection provides the seller with a greater degree of protection than shipping on ______.
A．documentary credit
B．banker's letter of guarantee
C．banker's draft
D．open account
解析：跟单托收(documentary collection)对买方的保护程度仅比四个选项中的往来账户(open account)好，比其他三个都差。documentary credit跟单信用证。banker's letter of guarantee银行保函。banker's draft银行汇票。
第7题：
Documentary Collection is to be made with the documents to be ( )to the draft.
A. enclosed
B. attached
C. together
D. along with
第8题：
听力原文：What is it called if a letter of credit is issued for guarantee of performance rather than payment?
(3)
A．Back-to-back credit.
B．Reciprocal credit.
C．Documentary credit.
D．Stand-by credit.
解析：单句问的是“为了确保履行协议而非真正付款的信用证称为什么信用证?”，答案应为stand-by credit，即备用信用证。back-to-back credit背对背信用证。reciprocal credit互惠信用证。documentary credit跟单信用证。
第9题：
Under the documentary credit, which of the following is false?
A．The buyer's bank will issue a documentary credit.
B．The seller has his bank's undertaking to pay.
C．If the seller presents the correct documents, he will be paid.
D．A bank acts as an intermediary between the buyer and seller and is willing to provide trade.
解析：跟单信用证结算方式下，买方银行会以另一国的卖方为受益人开立信用证，承诺如果卖方能提供合格的单据就会得到该银行(非卖方银行保证)的付款，银行充当信用中介，并可以为买卖双方提供贸易服务。所以，B选项不正确。
第10题：
听力原文：ABC Company applied for a sight letter of credit for settlement instead of documentary collection.
(4)
A．The company changed idea.
B．The company preferred an L/Ｃ to collection.
C．The company did not want an L/Ｃ.
D．The company applied for documentary collection.
解析：单句意思为“ABC银行申请了即期信用证而非跟单托收结算方式。”