ABC公司在编制“生产预算”时,预计公司第一季度期初存货为100件,预计第一季度销售量为1200件,第二季度的预计销售量为2000件,预计期末存货为200件,该公司存货数量通常按下期销售量的12%的比例安排期末存货,则“生产预算”中第一季度的预计生产量为()件。
A. 1240
B. 1340
C. 2040
D. 1440
A credit with a clause which authorizes the advising bank to make an advance payment to the beneficiary is called a/an______.
A. back-to-back credit
B. red clause credit
C. irrevocable credit
D. open-ended credit
Who eventually bears the insurance costs when goods are shipped CIF?______.
A. The buyer
B. The seller
C. The negotiating bank
D. The issuing bank