问题 单项选择题

北京大通出口贸易公司出售一批货物给香港东升公司,价格条件为CIF香港,付款方式采取付款交单的托收方式,大通公司接受东升公司指定的香港汇丰银行为代收行,大通公司在合同规定的期限内装船,取得清洁提单,随即出具汇票,连同提单和必要的商业发票委托中国银行通过代收行汇丰银行向东升公司收取贷款,但是货到香港后,东升公司认为货物与合同不符,拒绝付款赎单,导致货物滞留码头,汇丰银行应当如何处理

A.汇丰银行有义务去码头提货,并妥善安置

B.汇丰银行有义务通知托收行中国银行,再由中国银行通知委托收款人大通公司,并且在大通公司知悉并采取有效措施前妥善安置货物

C.汇丰银行并没有提货义务,也无须通知托收行和收款人

D.汇丰银行没有义务去码头提货,而应当通知托收行中国银行,再由中国银行通知委托收款人大通公司去处理

答案

参考答案:D

解析: 本题的考点是托收的付款方式。托收是由收款人开立汇票,委托银行向付款人收取货款的结算方式。在托收的方式下,信用工具的传递与资金的转移方向正好是相反的,因此是一种逆汇法。本题涉及银行在托收方式下的义务,在托收付款这种方式下,付款人是否付款依其商业信用,银行办理托收业务,只是依委托人的指示办理,并不承担付款人必须付款的义务。托收根据是否随附货运单据,分为跟单托收和光票托收。国际贸易中使用的多为跟单托收。跟单托收有两种交单方式:付款交单和承兑交单。本题中的方式是跟单托收中的付款交单 (D/P)。出口方在委托银行收款时,指示银行只有在付款人(进口方)付清货款时,才能向其交出货运单据,即交单以付款为条件,称为付款交单。在这种付款方式下,卖方承受的资金负担很重,而承兑交单风险更大。托收是卖方给予买方一定优惠的一种付款方式。对卖方来说,是一种促进销售的手段,但必须对其中存在的风险持慎重态度。本题中在东升公司不付款赎单的情况下,香港汇丰银行并没有义务去码头提货,银行无义务受领货物。银行对于跟单托收项下的货物也无义务采取任何措施。但是作为代收行,应当通知托收行中国银行,再由中国银行通知委托收款人大通公司去处理。所以,选项ABC错误,选项D是本题的正确答案。

完形填空
There lived a young man in a village. He was born in a      family. His parents had a lot of farms and got much money . He was in school for only four years, but he thought he knew all.       the villagers called him Mr. Know-All. And he told his servants not to tell him the results(结果) directly (直接地). The servants . were afraid of  him and had to listen to him.
One day Mr. Know-All went to     his friend who lived in a town. He stayed there for nearly a week. Suddenly one of his servants came and called out, “     , sir!”
“What happened?”
“Your cat has died!”
“What’s there to be surprised at (吃惊)?” said the young man. “Throw it to the river. By the way, of what illness did it die?”
“It     much meat of the horse and died.”
“What? Has my horse died, too? And what illness did it die of, then?”
“It pulled(拉) the carried (马车) to the hospital,” said the servant. “ We made it     as fast as possible. When we reached the hospital, it was so tired that it couldn’t     up any longer and died.”
“Wait a minute,” said Mr Know-All. “What did you go to the hospital for?”
“To     your mother there.”
“What’s the matter with my mother?”
“She     down stairs and hurt her head. We sent her to the hospital, but it was too late. The doctors operated on(动手术)her at once, they tried their best to save her, but she died!”
Mr Know-All became angry and shouted, “Why didn’t you tell me about it     ?”
“You never let us tell you the results directly, sir.”
小题1:
A.worker’sB.teacher’sC.farmer’sD.soldier’s
小题2:
A.ButB.ThenC.OrD.So
小题3:
A.look afterB.hurtC.look forD.visit
小题4:
A.Good newsB.Bad newsC.Good morningD.Good afternoon
小题5:
A.ateB.sawC.touchedD.cut
小题6:
A.runB.walkC.jumpD.fly
小题7:
A.sitB.lieC.sleepD.stand
小题8:
A.postB.bringC.takeD.put
小题9:
A.wentB.livedC.stayedD.fell
小题10:
A.earlyB.earlierC.earliestD.the earliest
填空题