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问题 单项选择题

出口佣金中，付佣的方式有明佣和暗佣。暗佣是指不在( )上注明的佣金。

A．出口合同
B．出口提单
C．出口报关单
D．出口发票

答案

参考答案：D

解析： 暗佣是在出口合同中规定而不在出口发票上注明的佣金。这种支付给中间商或代理商的佣金有议付佣金即出口后在向银行议付信用证时，由银行按规定佣金率在结汇时代扣后再行支付给境外中间商。

选择题

下列各句中，没有语病的一句是[ ]

A．“星光大道”栏目因为没有任何限制，广泛吸纳多种表演形式，所以前来报名的选手各年龄段都有，他们展示的绝活也异彩纷呈。

B．嫦娥二号月球探测器获得的7米分辨率全月球影像图，可以清晰展示月球撞击坑边缘的细纹，让人更加真切地观察到月球的形貌。

C．网络问政要贴近民生实际，要将领导干部是否倾听网络民意、是否加强与网民的沟通交流，作为考量其执政能力的标准。

D．“读万卷书，行万里路，拜万人师，谋万人居。”60多年来，吴良镛先生上下求索、学以致用，践行着“让人们诗意般、画意般地栖居在大地上”。
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问答题

Ian is an accountant and one of his clients is Jet, who runs an illegal operation as well as some other legitimate businesses. Jet approached Ian for advice as to how he should deal with the gains he makes from the illegal operation.Ian suggested that, rather than try to use his existing legitimate businesses to disguise the source of the money, Jet should use his legally made money to buy the local football club, Kickers, with the intention of passing his gains from the illegal operation through its accounts.Ian’s reasoning was that as there was a lot of cash going through the football club on a weekly basis, and as there appeared to be very little control exercised over the finances of football clubs, it would be easy to mingle the illegal money with the football club’s legitimate receipts.Jet accepted the proposal, bought the club, appointed Ian as its finance director and together they passed the illegal money through the football club. Lol, the long-term team manager of Kickers, has noticed the increase in the club’s income, but is concerned that the extra money is going to Jet as the owner, and not being used to finance the club.Required:Analyse the scenario from the perspective of the law relating to money laundering, advising Lol as to the legality of the above situation and what action can be taken against Ian and/or Jet. (10 marks)
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