问题 多项选择题

下列关于备用信用证的表述,正确的有()。

A.备用信用证是银行保函业务的替代品

B.在受益人提供的单据和信用证条款一致的情况下,银行需要承担对借款人的第一付款责任

C.备用信用证实质是银行对借款人的一种担保行为

D.备用信用证是开证行应借款人的要求,以放款人作为信用证的受益人而开具的一种特殊信用证

E.备用信用证可分为可撤销的备用信用证和不可撤销的备用信用证

答案

参考答案:A, C, D, E

解析:备用信用证与其他信用证相比,其特征是在备用信用证业务关系中,开证行通常是第二付款人,即只有借款人发生意外才会发生资金的垫付。

单项选择题 A1型题
单项选择题

Britain’s undeclared general election campaign has already seen the politicians trading numbers as boxers trade punches. There is nothing new in such statistical slanging matches(相互谩骂)What is new is an underestimation of worry about what has been happening to official statistics under the Labour government.

One of the most important figures for Gordon Brown when presenting his pre-election budget on March 16th was the current-budget balance. This is the gap between current revenues and current spending. It matters to the chancellor of the exchequer(财政部长) because he is committed to meeting his own "golden rule" of borrowing only to invest, so he has to ensure that the current budget is in balance or surplus over the economic cycle.

Mr. Brown told MPs that he would meet the golden rule for the current cycle with £ 6 billion ($11.4 billion) to spare—a respectable-sounding margin, though much less than in the past. However, the margin would have been halved but for an obscure technical change announced in February by the Office for National Statistics to the figures for road maintenance of major highways. The ONS said that the revision was necessary because it had been double-counting this spending within the current budget.

If this were an isolated incident, then it might be disregarded. But it is not the first time that the ONS has made decisions that appear rather convenient for the government. Mr. Brown aims to meet another fiscal rule, namely to keep public net debt below 40% of GDP, again over the economic cycle. At present he is meeting it but his comfort room would be reduced if the S 21 billion borrowings of Network Rail were included as part of public debt. They are not thanks to a controversial decision by the ONS to classify the rail-infrastructure corporation within the private sector, even though the National Audit Office, Parliament’s watchdog, said its borrowings were in fact government liabilities.

This makes it particularly worrying that the official figures can show one thing, whereas the public experiences another. One of the highest-profile targets for the NHS is that no patient should spend more than four hours in a hospital accident and emergency department. Government figures show that by mid-2004, the target was being met for 9696 of patients. But according to a survey of 55,000 patients by the Healthcare Commission, an independent body, only 77% of patients said they stayed no more than four hours in A&E.

One way to help restore public confidence in official statistics would be to make the ONS independent, as the Conservatives and Liberal Democrats have suggested. Another would be for the National Audit Office to assess how the government has been performing against targets, as the Public Administration Committee has recommended.

What can be inferred about the ONS()

A. It often makes adjustments that favor the administrators

B. It often makes necessary technical changes to its figures

C. It regards the Network Rail as a part of public sector

D. It regards the National Audit Office as its major rival