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问题 单项选择题

如果ZXJ10和ZXSS10软交换对开继，在ZXJ10上PCM系统编号是从1开始的，则SS上对应继群的群内序号号应从（）开始。

A.0

B.1

C.32

D.33

E.无对应关系

答案

参考答案：E

单项选择题

Questions from 31 to 35 are based on the following passage:The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called “documentary collection.”Documentary collection falls into two major categories: one is documents against payment(D/P); the other, documents against acceptance (D/A).Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the shipping documents.Under D/A, the seller gives up the title to the goods – shipping documents before he gets payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.

Under D/A , the importer can get what he needs – the shipping documents only by（ ）.

A．showing the bill of lading

B．paying in cash

C．making acceptance of the bill of exchange

D．paying the bill of exchange
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单项选择题

在确定实质性测试的性质、时间时，如果注册会计师决定以分析性复核和交易测试为主，并将审计程序的执行主要安排在期中进行，则表明注册会计师( )。

A．决定接受的检查风险水平为高水平

B．决定接受的检查风险水平为低水平

C．评估的控制风险水平为高水平

D．评估的控制风险水平为低水平
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