问题 判断题

跟单托收是一种商业信用,卖方收款的风险较大,D/A风险小于D/P。 ( )

答案

参考答案:

解析: D/P (Documents against Payment)为付款交单,D/A (Documentary against Acceptance)为承兑交单。付款交单各承兑交单,卖方承受的资金负担很重,而承兑交单风险更大,因为买方只要承兑远期汇票,就可以取得运输单据,从而提取货物,一旦买方拒付,卖方可能要承担货款两失的风险。我国外贸企业以托收方式出口,主要采用付款交单方式,一般不采用承兑交单方式。

阅读理解

It was a Sunday morning. Peter, a seven-year-old boy, watched TV in the room while his brother Bill did his homework. Their father watered the flowers in the garden and their mother went out to do some shopping. At ten the woman came back with a heavy basket. Peter ran up to her. He wanted to know what his mother bought. He found a bag of oranges in it. He liked them very much and wanted to eat. His mother stopped him. She gave five to each son and went to cook food. Peter ate his oranges soon but his brother was busy doing his homework and didn't eat his. Suddenly the telephone rang and Bill ran to answer it. Bill's friend asked him to play football with them. And when Bill talked with his friend, Peter took two of his oranges away and ate them. Bill found it and called him out and beat(打) him behind the house. Peter didn't tell his parents about it.

The next morning Peter’s teacher, Mrs Ball, taught the students subtraction(减法). Peter didn't listen to her carefully and couldn't understand it. So he couldn't answer her questions. The teacher began to give him an example, “If your brother has five oranges and you take two from him, what will the result(结果)be?”

“He'll beat me, madam,” answered the boy. All his classmates began to laugh.

小题1:When did Peter’s mother come back?

A.At five.

B.At six.

C.At seven.

D.At ten.小题2:How many oranges did Peter eat?

A.Five.

B.Six.

C.Seven.

D.Ten.小题3:Miss Ball was Peter's __________teacher.

A.Chinese

B.maths

C.English

D.history小题4:Why didn't Peter tell his parents that his brother beat him?

A.Because he knew he was wrong.

B.Because he was afraid of his brother.

C.Because his father didn't like him.

D.Because his mother let Bill do so.小题5:Peter couldn't answer the teacher's question because___________.

A.he was not clever

B.he didn't listen to the teacher carefully

C.he was not good at maths

D.he was thinking about eating oranges

单项选择题