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问题 单项选择题

根据银监会《商业银行资本充足率管理办法》，我国商业银行的附属资本不包括（）

A.重估储备

B.一般准备

C.优先股

D.少数股权

E.可转换债券

F.长期次级债务

答案

参考答案：D

问答题

根据信用证和补充资料指出海运提单和商业发票中错误的地方。
(1)信用证
Form of Doc. Credit *40A: IRREVOCABLE
Doc. Credit Number *20: LC-320-0254771
Date of Issue *31C: 090922
Expiry *31D: Date 061222 Place CHINA
Applicant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO. JAPAN
Beneficiary *59: QINGDAO(SHANDONG)HUARUI CO.
NO. 35 WUYI ROAD QINGDAO,
CHINA
Amount *32B: Currency USD Amount 70000.00
Pos./Neg. Tol.(%)*39A: 5/5
Available with/by *41D: ANY BANK
BY NEGOTIATION
Draft at42C: DR AFIS AT SIGHT FOR FULL INVOICEVALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Pattial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to44B: OSAKA, JAPAN
Latest Date of Ship. 44C: 061210
Descript. of Goods 45A:
HALF DRIED PRUNE 2005 CROP
GRADE SPEC QNTYUNIT PRICE
(CASE) (USD/CASE)
A L: 500CASE M: 500CASE 1,000 22.0 CFR OSAKA
B L: 1200CASE M: 1200CASE 2,400 22.0 CFR OSAKA
PACKING: IN WOODEN CASE, 12KGS PER CASE
TRADE TERMS: CFR OSAKA
Documents required 46A:
+FULL SET OF CLEAN ON BOARD OCRAN BILLS OF LADING MADE OUT
TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED
"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001。
STAR BLDG. TOKYO, JAPAN"
+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3)INDI-
CATING APPLICANT’S REF. NO.SCLI-98-0474．
+PACKING LIST IN TRIPLICATE(3).
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN
ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN
15 DAYS AFTER THE DATE OF SHIP-
MENT. BUT WITHIN THE VALIDITY OF
THE CREDIT.
(2)补充资料
发票号码：76IN-C001, 发票日期：2009年9月8日
提单号码：NSD220055, 提单日期：2009年12月5日
船名：FENGLEIV. 66026H装运港：青岛港
集装箱：2×20’ FCL CY/CY 出口口岸：青岛海关
TRIU 1764332 SEAL05003合同号：HA1101
KHLU1766888 SEAL05004SHIPPING MARKS(唛头)：
出口商；青岛华瑞贸易公司 MQ
净重：12.00KGS/CASE HA1101
毛重：14.00KGS/CASE OSAKA
尺码：(20×10×10)CM/CASE NO.S1-3400
(3)海运提单


缮制错误的地方有：
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单项选择题

甲状腺显像中下列哪一种情况不呈现“冷结节”()

A．囊肿

B．高功能腺瘤

C．腺瘤出血

D．亚急性甲状腺炎

E．腺瘤退行性变
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