下列信用证有关费用的条款，要求卖方负担有关费用的是（ ）。
A: All banking charges for seller’s account.
B: Port congestion surcharges, if any, at the time of shipment is for opener’s account.
C: All banking charges out side Hong Kong are for account of accountee.
D: Drawee bank’s charges and acceptance are for buyer’s account.
A: All banking charges for seller’s account.
B: Port congestion surcharges, if any, at the time of shipment is for opener’s account.
C: All banking charges out side Hong Kong are for account of accountee.
D: Drawee bank’s charges and acceptance are for buyer’s account.
举一反三
- 下列信用证有关费用的条款,要求卖方负担有关费用的是( )。 A: All banking charges for seller’s account B: Port congestion surcharges, if any, at the time of shipment is for opener’s account C: All banking charges outside Hongkong are for account of accountee D: Drawee bank’s charges and acceptance commission are for buyer’s account
- If you mistakenly registered under a buyer account, You are able to change the account from buyer to seller account.
- Which ONE of the following is an error of principle? A: A gas bill credited to gas account and debited to the bank account. B: The purchase of a non-current asset credited to the asset account at cost and debited to the payable’s account. C: The purchase of a non-current asset debited to the purchases account and credited to the payable’s account. D: The payment of wages debited and credited to the correct accounts, but using the wrong amount.
- 根据《UCP600》,以下信用证的条款受益人不用提出修改的是( )。 A: PAYMENT UNDER RESERVE OWING TO DISCREPANCIES WITHOUT OUR PRIOR APPROVAL IS STRICTLY FORBIDDEN B: ALL BANKING CHARGES OUTSIDE THE OPENING BANK AND REIMBURSEMENT CHARGES ARE FOR BENEFICIARY’S ACCOUNT C: ALL DOCUMENTS SHOULD BE MANUALLY SIGNED D: BENEFICIARY MUST SEND 1 ORIGINAL OF B/L BY COURIER DIRECTLY TO APPLICANT
- The owner's withdrawal account normally has a credit balance since it is an equity account.