Before issuing a credit, it is important for the issuing bank______.
A. to go through the contract terms
B. to make certain of the importer's creditworthiness
C. to have a thorough understanding of the exporter
D. all of the above
查看答案
The documentary collection provides the seller with a greater degree of protection than shipping on______.
A. documentary credit
B. bank's letter of guarantee
C. banker's draft
D. open account
进口溢卸、误卸货物,经海关审查确定后,由该货物的收发货人自该运输工具申报进境之日起3个月内,向海关申请办理退运或者申报进口手续。 ()
A. 正确
B. 错误
退关货物是指出口货物在向海关申报出口放行后,因故未能装上运输工具,发货人请求海关将货物退运出海关监管区域的货物。 ()
A. 正确
B. 错误
增值税一般纳税企业外购货物因质量、规格不符合合同约定的要求,发生进货退出业务,则其应收回的增值税额通过“应交税费-应交增值税”明细科目中()专栏加以反映。
A. 进项税额
B. 已交税金
C. 转出多交增值税
D. 进项税额转出