国际内部审计师(CIA考试)
The documentary collection provides the seller with a greater degree of protection than shipping on ______.A．documentary creditB．banker's letter of guaranteeC．banker's draftD．open account
题目
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
相似问题和答案
第1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2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3题：
ASetting->Your info and Policy
BSetting->Shipping Setting
CSetting->Account info->Seller Information ->Edit
DSetting->Account info->Listing Status ->Edit Inactive
第4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5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6题：
The terms of payment are important for both the seller and the buyer. For the seller, the best terms would be full payment ________. We’re flexible, adaptable and innovative. Everything we do is about your bu cash at the time of sale. But the buyer would prefer to have the goods before making payment. Importers and exporters are separated from each other by ________. We’re flexible, adaptable and innovative. Everything we do is about your bu?of miles. This adds to the difficulties of ________. We’re flexible, adaptable and innovative. Everything we do is about your bu an agreement of payment. However, exporters and importers usually meet each other half-way and agree to payment by a Letter of Credit. A letter of credit (L/C) is a banker’s guarantee that payment will be made, if all the required shipping documents are presented. * In this way, exporters receive a guarantee not only from importers, but also from a bank. * On ________. We’re flexible, adaptable and innovative. Everything we do is about your buhand, importers are given the guarantee that the bank will not make payment unless all the shipping documents are presented. Nevertheless, the exporter can further require an ________letter of credit. That means the guarantee of payment cannot be cancelled either by the opening bank or the importer.
第7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8题：
The author mentions the ports of Los Angeles and Long Beach to ______.
［A］prove they are the largest ports in the United States
［B］demonstrate they create many new job opportunities
［C］highlight that shipping is less glamorous than making movies
［D］emphasize the role of shipping in southern California's economy
例句为原文第一段第二句，因此需要到前边段首句找线索，句子强调了航运业的重要性，具有一定概括性，因此以这两个港口作例子是具体说明这一点。D选项直接表述了这一点。A、B选项就事论事说明这两个港口的重要性，而不是它们所代表的行业整体的作用，因此应该排除。C选项与原文第一句观点相反。
第9题：
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.
解析：不可撤销保兑跟单信用证(confirmed irrevocable documentary credit)有开证行和保兑行 的双重保证；可撤销跟单信用证(revocable documentary credits)使买方在开证行付款前可随意撤销；跟单托收付款交单(documentary collection D/P)使进口商只有向指示行付款后才能拿到提货单；跟单托收承兑交单(documentary collection D/A)要求进口方承兑汇票后，出口商才交付提货单。通过以上介绍，知B项主权风险最小。
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。”