问题 问答题

我国某公司对日本出口2000公吨大豆,合同商定按照信用证方式结算货款。日本客户按照规定,按时将信用证开来。国外来证规定:该批货物不允许分批装运。结果我国在规定的期限内分别在大连、青岛各装1000公吨于同一航次的同一只船只上,提单上也注明了不同的装运港和不同的装船日期。请问这是否违约?为什么?(6分)

答案

参考答案:

(1)不违约。 (2分)

(2)分批装运是指一笔成交的货物,分若干次装运。根据国际商会修订的《跟单信用证统一惯例》规定,一笔成交的货物,分多次装在同一航次、同一条船上,即使分别签发了若干不同内容的提单,也不能按分批装运论处。本案正是《跟单信用证统一惯例》所指的这种情况,所以不属于违约。(4分)

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     Traditionally, the President is the highest-pad public employee. A salary of $ 400,000, along with other
benefits, is paid to the President annually. But President Obama's income for 2008 was far more than that,
according to the White House.
     The White House recently published the tax returns (纳税申报单) of  Obama an  d Vice -president
Joe Biden. Tax returns are reports of tax that a person has to pay. They often include income information
used to calculate the tax. In the US, people whose incomes are over a certain amount have to file tax
returns(纳税申报)every year. The tax returns of government officials are open to the public. This
transparency helps to prevent corruption (腐败).
     From Obama's tax returns , we can see that the President and first lady President's two books
Dreams From My Father and The Audacity of Hope (无畏的梦想). The two books, published in
1995 and 2006,are very popular and have been on the bestseller (畅销书) list for a long time.
     The Obama's income is down from 2007,when they made $4.2 million. However, that is still far more
than former US President George Bush earned, who reported a total of $719,274 for his final year. The
Obamas' income also greatly exceeded(超出)that of Biden, who reported a family income of $2269,256.
That's about a tenth of what the Obamas earned. As Vice-president, Biden earns a salary of $220,000.
US families earn an average income of about $50,000.
     The Obama's tax returns also show that together, the President and his wife paid about $933,000 in
taxes. They gave $172,050 -nearly 6.5 percent of their earnings -to different charity groups. In the US, if
a person gives his money to churches and non-profit (非盈利) organizations, the law reduces his or her
taxes. This is one reason why rich people in the US like to give money to charity.
1. _______had the highest income in 2008.
A. Obama          
B. Biden          
C. Bush        
D. George
2. How much did Obama and his wife earn in 2008?
A. $400,000        
B. $2,660,000      
C. $4,200,000    
D. $719,274
3. In the US, which people have to file tax returns?
A. Everybody                      
B. Wealthy people    
C. Government officials    
D. People whose incomes are over a certain amount.
4. The Obamas have given_______ percent of their earnings to charity.
A. 10              
B. 6.5              
C. 9.7         
D. 4.3
5.Why should the tax returns of government officials be open to the public?.
A. Because it can help to prevent corruption
B. Because it can make government officials well-known to the public.
C. Because it can help government officials to get more money.
D. Because the government wants them to pay more taxes to the public.
6. According to the law, if a rich man gives his money to charity,_______.
A. he will be praised by the people      
B. he will pay fewer taxes        
C. he will be free of taxes        
D. he will get some extra money from the government.
单项选择题