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在信用证支付方式下，只要单据表面与信用证条款相符合，开证行就必须按规定付款，所以，进口商应尽量做到（）。
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（一）根据下列合同审核信用证，指出不符点。Sales ContractNo.:ss03Date:May 20.2006Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp.Address : 5-15 mansion 1230-1240 Zhongshan road, shanghaiBuyer: Smith Co. Ltd. ,Address :The Jane street ,Kong zone , London ,EnglandThis contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000dozensUnit Price : CFR Amsterdam USD 45.00 Per dozenAmount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only)Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2006 with transshipment and partial shipment not allowedPacking: By Seaworthy cartons(CTNS)Insurance: To be covered by buyersTerms of Payment: By irrevocable letter of Credit at SightShipping Marks: At sellers’ optionCREDIT NUMBER: A2B9600463DATE OF ISSUE:060618ADVISING BANK：BANK OF CHINAZHONGSHAN DONG YI LU 23 SHANGHAICHINAFORM OF DOCUMENTARY CREDIT: IRREVOCABLEDATE AND PLACE EXPIRY: 060830/ON ISSUING BANK’S COUNTERSAPPLICANT: SMITH CO. LTD. ,THE JANE STREET, KONG ZONE, LONDON ,ENGLANDBENEFICIARY: SHANGHAI STATIONERY AND SPORTING GOODS IMP.AND EXP.CORP.5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAICURRENCY CODE, AMOUNT :USD 90 000.00AVAILABLE WITH...BY...:ANY BANK IN ADVISING BANK'SCOUNTRY BY NEGOTIATION AT 30 DAYS SIGHT DRAFT(S)DRAWN ON：ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS :PERMITTEDTRANSSHIPMENT :PROHIBITEDLOADING ON BOARD /DISPATCH/TAKING IN CHARGE AT/FROM :SHANGHAI PORTFOR TRANSPORTATION TO :AMSTERDAM PORTSHIPMENT PERIOD : NOT LATER THAN 060630DESCRIPTION OF GOODS: 2000 DOZENS MEN'S GLOVES CFR AMSTERDAM AT USD 45.00 EACH…………………….
按《企业会计准则》规定，企业在计提下列税费时，应计入管理费用的有（）
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从心肌兴奋与收缩的关系看,有效不应期相当于( )
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