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问题 单项选择题

法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的（）。

A.50%

B.25%

C.40%

D.65%

答案

参考答案：B

解析：法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。

判断题

与人身有关的婚姻、收养、监护、扶养、继承纠纷和行政纠纷，不适用《中华人民共和国仲裁法》的规定，应适用专门仲裁的相关规定。（）
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问答题

根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。
(1)销售合同


(5)装运期限：
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.1,2009
(6)装运港：
PORT OF LOADING: SHANGHAI CHINA
(7)目的港：
PORT OF DESTINATION: OSAKA JAPAN
(8)分批装运：
PARTIAL SHIPMENTS: NOT ALLOWED
(9)转船：
TRANSSHIPMENT: NOT ALLOWED
(10)付款条件：
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEP-FABLE
TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险：
INSURANCE: TO BE COVERED BY THE BUYER.
(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOEED.
Confirmed by：
买方 后藤均一 卖方 何锦
THE BUYER THE SELLER
(2)信用证
SEQUENCE OF TOTAL*27 : 1/1
APPLICABLE RULES *40 : IRREVOCABLE
DOC. CREDIT NUMBER*20 : LC-429-393536
DATE OF ISSUE *31C : 081225
EXPIRY *31D : DATE 090316
PLACE IN THE COUNTRY OF THE APPLI.
CANT
APPLICANT*50 : NINGBO YIXIN IMP. ＆EXP. CO., LTD.
NO. 1005 ZHONGSHAN ROAD(E.1),
NINGBO CHINA
BENEFICIARY *59 : SHINORMAN CO., LTD.
ITC BUILDING 6TH FLOOR SUITE 602
1-8-4 CHOME ISOBE-DORI CHUO-KU
KOBE JAPAN
AMOUNT *32B : CURRENCY HKD AMOUNT 39600,00
MAX. CREDIT AMOUNT*39 : UP TO USD39600,00
AVAILABLE WITH/BY*41D : ANY BANK BY NEGOTIAION
DRAFTS AT... *42C : DRAFTS AT SIGHT FOR FULL INVOICE
VALUE
DRAWEE *42A :
* ASAHI BANK LTD. ＜FORMERLY THE
* KYOWA SAIYAMA BANK. LTD.＞
* TOKYO
PARTIAL SHIPMENTS*43P : ALLOWED
TRANSSHIPMENT *43T : ALLOWED
PORT OF LOADING/AIRPORT OF DEPARTURE*44E: DALIAN, CHINA
PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: KOBE, JAPAN
LATEST DATE OF SHIP. *44C : 090301
DESCRIPT. OF GOODS*45A :
(1)3000PCS OF APRON ART NO. 96837 @USD5,00
(2)4000PCS OF APRON ART NO. 96838 @USD6,00
PRICE TERM：CIF KOBE
DOCUMENTS REQUIRED*46A :
+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED. MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT
+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.
+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.
+PACKING LIST IN 3 FOLD
+WEIGHT LIST IN 3 FOLD
ADDITIONAL COND.*47 :
1．T.T. REIMBURSEMENT IS PROHIBITED.
2．10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.
DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD *48 : DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THECREDIT.
CONFIRMATION *49 : WITHOUT
INSTRUCTIONS *78:
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INT’L OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.

序号 SWIFT代码 存在问题 修改为
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