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问题 判断题

在对成本进行分类，以便归集责任中心的成本时，所确定的不可控成本都是固定成本。 ( )

答案

参考答案：错

解析： 变动成本大多是可控的，固定成本大多是不可控的，但也不是绝对的。

问答题


一、审证资料
1.合同资料

SALES CONTRACT

BUYER: JAE & SONS PAPERS COMPANY NO. ST09-016
203 LODIA HOTEL OFFICE 1546, DONG - GU, DATE : AUGUST 08, 2009
BUSAN, KOREASIGNED AT: NANJING, CHINA
SELLER: WONDER INTERNATIONAL COMPANY LIMITED
NO. 529, QIJIANG ROAD HE DONG DISTRICT,
NANJNG, CHINA
This Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under - mentioned commodity according to the terms and conditions stipulated below:
(1) COMMODITY: UNBLEACHED KRAET LINEBOARD.
UNIT PRICE: USD390. 00/PER METRIC TON, CFR BUSAN KOREA
TOTAL QUANTITY: 100 METRIC TONS, + 10% ARE ALLOWED.
PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE
(2) TOTAL VALUE: USD39 000.00 (SAY U. S. DOLLARS THIRTY NINE THOUSAND
ONLY. * * * 10% MORE OR LESS ALLOWED. )
(3) PACKING: To be packed in p wooden case (s), suitable for long distance ocean transportation.
(4) SHIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording : "KEEP AWAY FROM MOUSTURE", "HANDLE WITH CARE", etc. and the shipping mark: ST09 -016
BUSAN KOREA
(5) TIME OF SHIPMENT: BEFORE OCTOBER 02, 2009
(6) PORT OF SHIPMENT: MAIN PORTS OF CHINA
(7) PORT OF DESTINATION : BUSAN, KOREA
(8) INSURANCE: To be covered by the Buyer after shipment. (F. O. B Terms)
(9) DOCUMENT :
+ Signed invoice indicating L/C No. and Contract No.
+ Full set (3/3) of clean on board ocean Bill of Lading marked "Freight to Collect"/
"Freight Prepaid" made out to order blank endorsed notifying the applicant.
+ Packing List/Weight List indicating quantity/gross and net weight.
+ Certificate of Origin.
+ No solid wood packing certificate issued by manufacturer.
(10) OTHER CONDITIONS REQD IN L/C:
+ All banking charges outside the opening bank are for beneficiary’ s a/c.
+ Do not mention any shipping marks in your L/C.
+ Partial and transshipment allowed.
(11) REMARKS : The last date of L/C opening: 20 August, 2009.
2.信用证资料
BANK OF KOREA LIMITED, BUSAN

SEQUENCE OF TOTAL* 27: 1/1
FORM OF DOC. CREDIT * 40A: IRREVOCABLE
DOC. CREDIT NUMBER* 20: S100 - 108085
DATE OF ISSUE * 31 C: 20090825
EXPIRY * 31D: DATE 20091001 PLACE APPLICANT’ S COUNTRY
APPLICANT* 50: JAE & SONS PAPERS COMPANY
203 LODIA HOTEL OFFICE 1564, DONG- GU,
BUSAN, KOREA
BENEFICIARY * 59: WONDER INTERNATIONAL COMPANY LIMITED
NO. 529, QIJIANG ROAD HE DONG DISTRICT,
NANNING, CHINA
AMOUNT * 32B: CURRENCY HKD AMOUNT 39000.00
AVAILABLE WTTH/BY*41D: ANY BANK IN CHINA BY NEGOTIATION
DRAFTS AT…. 42C: DRAFT AT 90 DAYS AT SIGHT
FOR FULL INVOICE COST
DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN
PARTIAL SHIPMENTS43P: NOT ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
LOADING IN CHARGE44A: MAIN PORTS OF CHINA
FOR TRANSPORT TO … 44B: MAIN PORTS OF KOREA
LATEST DATE OF SHIP. 44C: 20091031
SHIPMENT PERIOD 44:
DESCRIPT. OF GOODS45A:
+ COMMODITY: UNBLEACHED KRAET LINEBOARD.
U/P: HKD 390.00/MT
TOTAL: 100MT ±10% ARE ALLOWED.
PRICE TERM: CIF BUSAN KOREA
COUNTRY OF ORIGIN: P. R. CHINA
PACKING: STANDARD EXPORT PACKING
SHIPPING MARK: ST09-016
BUSAN KOREA
DOCUMENTS REQUIRED46A
(1) COMMERCIAL INVOICE IN 3 COPIES INDICATINC L/C NO. & CONTRACT NO. ST09-018
(2) FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT.
(3) PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS ANDNET WEIGHTS
(4) CERTIFICATE OF ORIGIN IN 3 COPIES
ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO
US IN ONE LOT BY COURIER/SPEED POST.
DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING
BANK ARE FOR BENEFICIARY’S ACCOUNT.
PRESENTATION PERIOD48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS
AFTER THE DATE OF SHIPMENT BUT WITHIN
THE VALIDITY OF THE CREDIT
CONFIRMATION* 49: WITHOUT
INSTRUCTIONS78:
+ WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WITH
THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.
SEND. TO REC. INFO.72: /SUBJECT U. C. P. 2007 ICC PUBLICATION 600
二、审证要求
1. _________________________________________
2. _________________________________________
3. _________________________________________
4. _________________________________________
5. _________________________________________
6. _________________________________________
7. _________________________________________
8. _________________________________________
9. _________________________________________
10. _________________________________________
11. _________________________________________
12. _________________________________________
13. _________________________________________
14. _________________________________________
15. _________________________________________
16. _________________________________________
17. _________________________________________
18. _________________________________________
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井下架空线可以使用下列哪几种电压。（）

A.250V

B.550V

C.380V
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