第一套审单练习

最新人教部编版小学一年级语文上册第一、二单检测试卷附答案班级：_______姓名：_________等级：_________一、看图写单韵母。

（3分）二、读一读，再按声母表的顺序连一连。

（5分）三、看图选择声母，填在横线上。

（6分）m g n k l f h四、我会写出下列汉字的音节。

（4分）上天口山虫田云手五、我会看图写汉字。

（5分）六、我会照样子连一连。

（8分）七、标上声调我最棒。

（4分）fu fu fu fu bo bo bo bo Yi yi yi yi pa pa pa pa 八、我会拼写音节。

（3分）d－u→（）g－u－a→（）n－a→（）k－u－a→（）k－e→（）h－u－a→（）九、我会分一分。

（6分）ku→（）→（）nü→（）→（）te→（）→（）ka→（）→（）yu→（）→（）fo→（）→（）十、我会写出带有这个笔画的字。

（8分）十一、我会把词语分类。

（8分）动物：人体器官：植物：人物名称：十二、我会写反义词。

（6分）十三、我会选字填空。

（4分）1.小华的眼里流露出期待的（）光。

2.我们要爱护花草树（）。

3.这块小（）头是个化石。

4.教室里已经来了（）名同学。

十四、口语交际。

（5分）说一下你和小朋友玩“你说我做”的游戏过程吧！十五、根据课文内容填空。

（10分）1.一二四五，金木土。

天地分下，日照今古。

2.鹅，鹅，鹅，曲项歌。

白浮绿，掌拨清波。

十六、读一读，填一填。

（6分）云对雨，雪对风。

花对鸟，鱼对虫。

山清对水秀，柳绿对桃红。

1.这段话一共（）句话。

（2分）4分）2.这段话写了哪些自然现象？在正确的答案下面画“√”。

（云（）鱼（）风（）雨（）柳（）桃（）虫（）雪（）山（）十七、看图写话。

（9分）图中的小朋友在干什么？请你先说一说，再写下来，不会写的字用拼音代替。

参考答案一、看图写单韵母。

（3分）i ɑo u e ü二、读一读，再按声母表的顺序连一连。

（5分）三、看图选择声母，填在横线上。

一、请根据销售合同2010CD-0816审核信用证，列明不符点，并说明应如何修改。

信用证：Union Bank of Hong Kong Ltd.122-126 QUEENS ROAD CENTRAL, HONG KONG TEL:++852- 25343333FAX:(852) 28051183TELEX:73264 UNIBK HXCABLE:BANKUNIONSWIEFT: UBHKHKHHIRREVOCABLE DOCUMENTARY PLACE AND DATE OF ISSUE:CREDIT NO.: HLC972859SP HONGKONG 30 OCT 2010OPERATIVE CREDIT INSTRUMENT DATE AND PLACE OF EXPIRY:CONFIRMING OUR PREADVICE BY 30 DEC 2010请将有效期延展至2011年1月10日SWIFT OF **** AT THE COUNTER OF ISSUING BANK效期地点通常在议付行，请修改为在NEGOTIATIONBANKAPPLICANT: BENEFICIARY:TUNG FUNG COTTON CO., LTD NORTHERN INTERNATIONAL HOLDING125 KI LUNG STREET. HONG KONG TIANJIN TEXTILES CO. LTD., 68 DALI STR.TIANJIN , P.R.CHINAADVISING BANK: AMOUNT:BANK OF CHINA USD40,500.00TIANJIN BRANCH SAY US DOLLARS FORTEEN 大写有误，请修改为FORTYTIANJIN CHINA THOUSAND FIVE HUNDRED ONLYTHIS CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION AGAINST PRESENTATION OF YOUR DRAFT(S) AT 30 DAYS 付款期有误，请修改为AT SIGHT SIGHT DRAWN ON UNION BANK OF HK LTD HONG KONG BEARING THE CLAUSE "DRAWN UNDER DOCUMENTARY CREDIT NO.HLC972859SP OF UNION BANK OF HONG KONG LTD., HONG KONG DATED 3 OCT 2010 ”开证日期有误，请修改为30 OCT.2010ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THE DATE & NUMBER OF SALES CONTRACT AS 16 OCT 2010 签约日有误，请修改为16 SEPT.2010 AND N0.2010CD-0916.合同号码有误请修改为2010CD-08162.FULL SET (3/3) OF CLEAN ON BOARD MARING BILL(S) OF LADING MADEOUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. BILLS OF LADING MUST SHOW "SHIPPED ON BOARD,^.3.CERTIFIED COPY OF BENEFICIARY'S FAX ADDRESSED TO THE APPLICANT(FAX NO. 852-******** OR 852-********) ADVISING TOTAL AMOUNT, ART NO., QUANTITY, VESSEL'S NAME,B/L NO., EACH MEASUREMENT OF EACH CARTON, TOTAL PACKAGES MEASUREMENT, DEPARTURE DATE WITHIN 3 DAYS AFTER SHIPMENT EFFECTED AND ALSO MENTIONING APPLICANT'S REF NO.SP9104.PACKING LIST IN 4 COPIES.5.INSURANCE POLICY IN 2 COPIES FOR 110% OF INVOICE VALUE, BLANK ENDORSED, COVERING ICC (A) CLAUSE,保险条款有误，请修改为WPA AND WAR RISK AGAINST CIC OF PICC, CLAIMS PAYABLE AT HONGKONG6.INSPECTION CERTIFICATE OF QUALITY IN 2 COPIES7.CERTIFICATE OF ORIGIN IN 2 COPIESCOVERING :30,000 YARDS OF ART.N0.61000 DYED SHIRTING 商品名称不符，请修改为DYED COTTON SHIRING SPECIFICATIONS 30X36 72X69 35/36”，LENGTH 50 YARDS FIXED, AT USD1.35 PER YARD CIFC3 HONGKONG价格条款有误，请修改为CIF HONGKONGCOLOR AS PER PANTONE COLOR NO. 16-1620, 12-0738, 19-1663PACKING: ROLLED TUBE AND PACKED IN CARTONS, 50 YARDS EACH ROLL & 20 ROLLS PER CARTONOTHER CONDITIONS:5%表述有误，请修改为5% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWEDSHIPMENT FROM ANY CHINESE PORT TO HONG KONGNOT LATER THAN 15 DEC 2010交货期与合同不符，请延展至25 DEC.2010。

审计补充作业1-3章作业（一）选择题1．在下列情形中，注册会计师不被视为违反保密的职业道德的是（）。

A．发现被审计单位在相当长时期内无任何支付能力，将此告诉正在与被审计单位洽谈一笔大额短期借款事项的银行，以避免银行遭受损失B．发现被审计单位中层管理人员舞弊后直接向监察部门打举报电话，请其出面查处C．司法部门调查被审计单位，依法要求注册会计师出庭作证时注册会计师透露被审计单位的有关情况D．因与其他会计师事务所的注册会计师交流经验的需要而介绍被审计单位有关情况2. 注册会计师李明审计南华公司2019年度会计报表,并出具了无保留意见审计报告。

其后南华公司发现小额银行存款被贪污,因而控告李明有过失。

对此李明提出下列辩护理由,问：有效的辩护理由包括( )。

A.按照独立审计准则进行会计报表审计,并不能保证发现所有的错误和舞弊,李明并无过失B.李明所提供的服务是会计报表审计,不是对错误与舞弊的专门审计C.李明未能发现舞弊是因为审计工作底稿是其助理人员编制, 李明本人并无过失D.防止发生和及时发现错误与舞弊是南华公司管理当局的责任3.注册会计师的审计意见应合理保证财务报表使用人确定已审财务报表的可靠程度。

这意味着（）A.注册会计师应合理保证已审财务报表的可靠程度B.注册会计师的审计意见应合理保证已审财务报表的可靠程度C.不应由注册会计师保证已审财务报表的可靠程度D.不应由被审计单位合理保证已审财务报表的可靠程度4.下列各项业务中，属于有限保证的鉴证业务的有（）。

A.财务报表审计B.财务报表审阅C.预测性财务信息审核D.代编财务信息5.在关于注册会计师审计责任的下列各种表述中，最恰当或接近恰当的两种表述是（）。

A.在审计的基础上对财务报表发表审计意见B.按审计准则要求出具审计报告，对审计报告的真实性、合法性负责C.注册会计师的审计意见只能合理保证报表使用人确定已审财务报表的可靠程度D.查错防弊，保护资产安全、完整第四章审计目标作业（一）单项选择题1.甲公司将2019年度的主营业务收入列入2019年度的财务报表，则其2019年度财务报表存在错误的认定是（）。

中国银行2002年业务技能测评出口审单试卷(考试题)出口审单测试说明一、三套不同类型的信用证项下出口单据在120分钟内完成审核、收费、缮打BP面函、电报等各项内容。

二、三套单据均视为首次交单议付。

在审核单据后，按全部单据均已符合信用证要求办理相关议付手续。

三、交单日期以汇票日期为准，如无汇票，以发票日期为准。

各种单据所提交份数以单据上注明的份数为准。

打BP面函时单据种类和份数应按信用证规定的种类和份数缮打，交单日期即是BP面函日期，如交单期不符的，应按正确的交单日期缮制BP面函日期。

四、信用证的背批、BP号码、有关单据和汇票的背书均可免办。

如果单据上的印章签字因印刷原因看不清楚，均可按相符办理。

五、保险单、提单背书条款视同已印就。

第一套第—套信用证·．．．．．．．．．．．．．·3—4页第—套汇票·．．．．．．．．．．．．．．．．．．．．5页第—套发票·．．．．．．．．．．．．．．．．．．．．6页第—套提单·．．．．．．．．．．．．．．．．．．．．7页第—套装箱单·．．．．．．．．．．．．．．．．·8页第—套保险单·．．．．．．．．．．．．．．．．·9页共7页FROM: STATE BANK OF MAURITIUS,PORT LOUIS MAURITIUSTO: BANK OF CHINA SHANDONG BRANCH:MT:700 ....... ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL :27: 1/1FORM OF DOCUMENTARY CREDIT :40A: IRREVOCABLEDocumentary Credit Number :20: I9143658 FMKDATE OF ISSUE :31C: 020104DATE AND PLACE OF EXPIRY :31D: 020330 CHINAAPPLICANT :50: LI YOUN FONG AND SONS LTD BENEFICIARY :59:SANTO DIY TOOLS AND HARWARD CO LTD NO 1 QUTANGXIA ROADQINGDAOCHINACURRENCY CODE,AMOUNT : 32B:USD2950.84AVAILABLE WITH ...BY ... :41D: ANY BANKBY PAYMENTDRAFTS AT... :42C: SIGHTDRAWEE………..:42A: STCBMUMU+ STATE BANK OF MAURITIUS+ LOUIS MAURITIUSPARTIAL SHIPMENT :43P: ALLOWEDTRANSHIPMENT:43T: ALLOWEDLoading/Dispatch/Taking/FromANY CHINESE PORTFOR TRANSPORTATION TO :44B:PORT LOUIS, MAURITIUSLATEST DATE OF SHIPMENT :44C: 020305DESCRPT OF GOODS/SERVICES :45A:TOOLS AS PER PROFORMA INVOICE NO 170/2001/1431, CIF DOCUMENTS REQUIRED :46A:+ SIGNED INVOICE IN 4 COPIES IN THE NAME OF OPENERSSHOWING SEPARATELY THE FOB INSURANCE AND FREIGHT VALUES QUOTINGLADING DRAWN ON OR ENDORSED TO THE ORDER OF STATE BANK OFMAURITIUS LTD SHOWING FREIGHT PREPAID AND MARKED NOTIFY STATEBANK OF MAURITIUS LTD AND APPLICANT.B/L SHOULD ALSO INDICATE THETHE NAME AND ADDRESS,TELPHONE AND FAX NUMBER OF CARRIER'SAGENTS AT DESTINATION.+ MARINE INSURANCE CERTIFICATE IN DUPLICATE DRAWN TOORDER AND BLANK ENDORSED FOR TEN PER CENT OVERTHE INVOICE VALUE COVERING MARINE RISKS AS PERA. INSTITUTE CARGO CLAUSES A.B. INSTITUTE CARGO CLAUSES B.C. INSTITUTE CARGO CLAUSES C.FROM WAREHOUSE TO FINAL WAREHOUSE IN MAURITIUS.INSURANCECLAIMS PAYABLE IRRESPECTIVE OF PERCENTAGE IN MAURITIUS.IF GOODS ARE SUBJECT TO TRANSHIPMENT ,RISKS OFTRANSHIPMENT MUST BE COVERED UNDER THE MARINE POLICY.+ PACKING LIST IN TRIPLICATE.ADDITIONAL CONDITIONS :47A:ALL DOCUMENTS PRESENTED MUST BE MARKED 'DRAWNUNDER LC NO.I9143658 FMK.2.5 PCT COMMISSION WILL BE DEDUCTED FROM CIF VALUE UPONNEGOTIATION AND PAYMENT WILL BE EFFECTED BY US TO GENERALHARDWARE AND ELECTRICAL AGENCIES, PO BOX ES60 72 ROYAL ST, PORTLOUIS,MAURITIUS.SHIPPING MARK MUST BE SHOWN ON ALL DOCUMENTS.TRANSPORT DOCUMENTS BEARING REFERENCE BY STAMP OR OTHERWISE TOCOSTS ADDITIONAL TO THE FREIGHT CHARGE, SUCH AS COST INCURRED INCONNECTION WITH LOADING ,UNLOADING OR SIMILAR OPERATIONS ARENOT ACCEPTABLE.CHARGES :71B:ALL OVERSEAS BANKS CHARGES ARE FOR BENEFICIARY'S ACCOUNT PERIOD FOR PRESENTATIONS :48: 15 DAYS FROM SHIPMENT DATE CONFIRMATION INSTRUCTION :49: WITHOUTInstruction to Bank :78:USD 65(OR EQUIV) WILL BE DEDUCTED AT PAYMENT FOR EACHPRESENTATION OF DISCREPANT DOC .THIS CHARGE IS FOR ACCOUNTOF BENEEDOCS TO BE SENT BY EXPRESS COURIER IN 2 SETSWE SHALL REMIT PROCEEDS UPON RECEIPT OF COMPLIANT DOCSAT OUR COUNTERSTHE PRESENT CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDIT1993 REVISION ICC PUBLICATION 500TWO ORIGINALSDRAFTNO. ST/291431 QINGDAO 12 MAR 2002 EXCHANGE FOR USD2950.84AT -- SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR ANDDATE UNPAID) PAY TO THE ORDER OF BANK OF CHINATHE SUM OF U.S.DOLLARS TWO THOUSAND NINE HUNDRED AND FIFTY ANDCENTS EIGHTY FOUR ONLY.DRAWN UNDER LC NO. I9143658 FMK OF STATE BANK OF MAURITIUS.,PORT LOUIS MAURITIUS. DATE OF ISSUE:020104.TO: STATE BANK OF MAURITIUS.,PORT LOUIS SANTO DIY TOOLS AND HARDWARE CO.,LTD. MAURITIUS QINGDAO CHINAONE ORIGINAL AND THREE COPIESSANTO DIY TOOLS AND HARDWARE CO.,LTDNO. 1 QUTANGXIA ROAD.,QINGDAO,CHINAINVOICETO: LI YOUN FONG AND SONS LTD 85 ROYAL ST. INV. NO. ST/291431PORT LOUIS MAURITIUS DATE: 04 MAR.2002 SHIPMENT FROM QINGDAO PORT, CHINA TO PORT LOUIS, MAURITIUS2247LOTUSPORT LOUISMAURITIUSSANTO DIY TOOLS AND HARDWARE CO.,LTD刘学才AUTHORISED SIGNATUREONE ORIGINAL AND TWO COPIESSANTO DIY TOOLS AND HARDWARE CO.,LTDNO. 1 QUTANGXIA ROAD.,QINGDAO,CHINAPACKING LISTINV. NO. ST/291431DA TE: 04 MAR.2002 SHIPMENT FROM QINGDAO PORT, CHINA TO PORT LOUIS,MAURITIUSMARKS & NOS.2247LOTUSPORT LOUISMAURITIUSAUTHORISED SIGNATURETWO ORIG1NALSPICC中国人民保险公司青岛市分公司货物运输保险单CARGO TRANSPOR INSURANCE POLICYINVOICENO．ST／291431 POLlCY NO．PYCA2002370206000236被保险人：INSURED：TO ORDER中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司交付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单．THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANYOFCHINA(HEREINAFTERCAlLED‘THECOMPANY’)ATTHEREQUESTOF THE INSURED AND IN CONSIDERA TION OF THE AGREED PREMIUMPAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSEDATTACHEDTOTAL AMOUNT INSUREO：US DOLLARS THREE THOUSAND THREE HUNDRED AND EIGHTY EIGHT ONL Y．PREMIUM：AS ARRANGED DA TE OF COMMENCEMENT：2002．03．04 PER CONVEYANCE：KOTA PERMASAN V．YPR047FROMQINGDAOPORT，CHINA TO PORTLOUIS，MAURITIUSCONDITIONS：COVERING MARINE RISKS AS PER INSTITUTE CLAUSES A．B．C．INS．COVERED FROMW AREHOUSE TO FINALWAREHOUSE IN MAURITIUS I．O．P．INCL．RISKS DURING TRANSHIPMENTS．AN EXCESS OF 5PCT IS APPLICABLEIN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT m A CLAIM UNDER THIS POLICY，IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT ASMENTIONED HEREUNDER．CLAIMS，IP ANY，ONE OF THE ORIGmAL POlICY WHICH HAS BEEN ISSUED 2 ORIGmAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMP厶NY．IF ONE OF THE ORGINAL POLICY HAS BEEN ACCPMPLISHED，THE OTHERS TO BE VOID．CLAIM AGENTS：ANSCO INTERNA TIONAL LTD．4／F AISHA BLDG．LOUIS PASTEUR ST.PORT LOUISTEL：230242-0371CLAIMPAYABLEAT：MAURITIUS THE PICC QINGDAO BRANCH PLACE&DATEOFISSUE：2002．03．04.QINGDAO 杨文明。

1 / 3最新统编版小学五年级语文上册第一单综合精练培优提升检测卷（附答案）时间：90分钟 满分：100分注意事项：1．亲爱的同学：请将答案正确填写在答题区域，注意书写工整，格式正确，卷面整洁。

2．经过本期的认真学习，你一定又掌握了不少新的知识，你作好准备了吗？现在就让我们带着希望、带着微笑来挑战自己吧！相信你会做得很棒！记住：要细心哦！ 一、看拼音，写词语。

（16分）wànɡ shào jiāo shuǐ ɡāo bǐnɡ fēn fù （ ） （ ） （ ） （ ） ǎi xiǎo pián yi bō zhǒnɡ yùn wèi （ ） （ ） （ ） （ ）二、下列各项与例句中的“开辟”意思相同的一项是（ ）（3分）例：让它荒着怪可惜的，你们那么爱吃花生，就开辟出来种花生吧。

A.人工智能的出现为人类生活开辟了一片新天地。

B.我们脚下原本是一片不毛之地，是种树老人把它开辟成了一片绿洲。

C.丝绸之路的开辟与发展是人类文明史上的伟大创举。

三．下列对课文内容的理解不正确的一项是（ ） （3分）A.《桂花雨》中的两个“浸”字把无形的花香写得可感可触，突出了作者对桂花的喜爱和怀念之情。

B.《白鹭》是一篇寓情于物的散文，文章描写了白鹭的外形和觅食、栖息、飞行时的美，表达了作者对白鹭的喜爱和赞美之情。

C.《珍珠鸟》一文运用细腻亲切的语言表达了作者对珍珠鸟的喜爱之情。

D.《落花生》一文通过写作者小时候的一次家庭活动，抒发了作者对父亲的怀念之情。

四、按要求完成句子练习。

（14分）1.至少前后左右十几家邻居，没有不浸在桂花香里的。

（改为陈述句）______________________________________________________________。

2.白鹭实在是一首诗，一首韵在骨子里的散文诗。

（仿写句子） _____________实在是______________，_____________________________。

单据的练习题一、填空题根据下列单据信息，填写所缺的内容。

1. 收据收款单位：_____________ 收款日期：_____________金额（大写）：_____________________________________金额（小写）：_____________ 收款人：_____________ 2. 发票销售单位：_____________ 发票日期：_____________购买单位：_____________ 发票号码：_____________货品名称：_____________ 数量：_____________单价：_____________ 金额：_____________3. 支付通知书付款单位：_____________ 付款日期：_____________金额（大写）：_____________________________________金额（小写）：_____________ 付款人：_____________ 4. 运输单发货单位：_____________ 发货日期：_____________收货单位：_____________ 货品名称：_____________数量：_____________ 运输方式：_____________5. 采购申请单申请单位：_____________ 申请日期：_____________申请人：_____________ 申请理由：_____________二、判断题判断下列单据和其内容是否合规。

1. 发票上的销售单位、购买单位和货品信息必须完整填写且清晰可辨。

（）2. 支付通知书是一种正式的付款凭证，可以取代收据。

（）3. 运输单用于记录货物从发货单位到收货单位的运输过程，必须有双方签字确认。

（）4. 收据是一种通常由收款单位出具的、确认款项已收的证明文件。

（）5. 采购申请单用于内部申请采购物品，需要由主管部门审批后才能进行采购。

国际贸易单证审单操作一、审证：根据以下合同内容审核信用证，找出不符点并进行修改。

(14分）销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINA编号NO.: SHDS09027日期DATE: APR.03, 2009地点SIGNED IN: SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS1511 30-Piece Dinnerware and Tea Set DS2201 20-Piece Dinnerware SetDS4504 45-Piece Dinnerware SetDS5120 95-Piece Dinnerware Set 542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total: 2039SETS 46980.00允许With 10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6. 包装Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7. 唛头Shipping MarksAT BUYER'S OPTION.8. 装运期及运输方式Time of Shipment & means of Transportation TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9. 装运港及目的地Port of Loading & Destination FROM: SHANGHAI TO: TORONTO10. 保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11. 付款方式Terms of Payment THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO.,LTD.(signature) (signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA□CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA DATE: APR 8, 2009 PLACE: VANCOUVERIRREVOCABLE DOCUMENTARYCREDITCREDIT NUMBER: 09/0501-FCT ADVISING BANK'S REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINA APPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009 FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETSDS2201 20-PIECE DINNERWARE SET, 800SETS,DS4504 45-PIECE DINNERWARE SET, 443SETSDS5120 95-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009.[ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA.SHIPMENT FROM SHANGHAI TOVANCOUVER LATESTAPRIL 30,2009PARTIALSHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY根据销售合同的内容审核题中信用证，找出信用证中的不符点，并在下面详细列出：1.2.3.4.5.6.7.OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY . + ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME. + THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO ASPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE二、审单：根据以下信用证内容审核相关单据，找出不符点并进行修改。

（开证行的名字和地址）Emirates Bank International PJSC （第一套审单练习）页码PAGE NO:1TRADE FINANCE SERVICES, P.O.BOX 2923, DUBAI, U.A.E. （带中文解释）开证日期DATE OF ISSUE: 19 FEB., 2000（信用证）PAGE NO:2 ATTACHED TO AND FORMING PART OF DOCUMENTARY CREDIT NO:ELC-TFS-001600 DATED 19 FEBRUARY,2000.随附和组成跟单信用证编号ELC-TFS-001600 开证日期19 FEBRUARY,2000的一部分。

OTHER DOCUMENTS REQUIRED:其它单据要求4.INSURANCE COVERED LOCALLY BY APPLICANT UNDER OPEN POLICY NO:MRN/OC/KI/9800306 WITH ARAB ORIENT保险：由申请人在本地投保，预约保单编号：MRN/OC/KI/9800306，保险公司：ARAB ORIENT INSURANCE CO地INSURANCE CO.,P.O.BOX 922,.DUBAI,UAE.TELEX NO:45912 MULANI EM,FAX NO:3930689 SHIPMENT ADVICE 址:……。

装运通知上提供的内容：运输船只的名字，装运日期，包装物数量，唛头，金额，信用证编号和QUOTING THE NAME OF THE CARRYING VESSEL,DATE OF SHIPMENT, NUMBER OF PACKAGES,MARKS,AMOUNT, LC保险单编号装运通知必须发给保险公司、申请人和开证行（标题中注明），并在装运日后5天内传真发出，（向NUMBER,& POLICY NUMBER.SHIPMENT ADVICE MUST BE MADE OUT TO INSURANCE COMPANY ,APPLICANT AND ISSUING银行）提交装运通知和传真回执。

审计习题答案一、填空题1．我国西周内部审计的形成，是基于司会；政府审计的起源，基于西周的宰夫。

2．详细审计产生于英国，且在英国盛行，故也称为英国式审计。

3．资产负债表审计是美国首先实施的，故又称为美国式审计。

4．现代审计在审计方法上，从详细审计发展到以评审内部控制系统为基础的抽样审计。

5．审计产生于财产所有权与经营管理权相分离而产生的受托经济责任关系。

6．根据审计的概念可以概括出审计的两个基本特征：独立性和权威性。

7．审计的属性，明确揭示了独立性是审计的特征，经济监督是审计的性质。

8．审计的目标是指审查和评价审计对象所要达到的目的和要求，它是指导审计工作的指南。

二、单项选择题1．在西方，最具代表性的政府审计机关是（Ｂ）的政府审计机关。

A．司法系统B．立法系统C．行政系统D．管理系统2．目前世界上最大的民间审计专业团体是（Ｄ）。

A．英国爱丁堡会计师协会B．英国苏格兰会计师协会C．中国注册会计师协会D．美国注册公共会计师协会3．没有（Ｃ）关系，就不可产生审计行为。

A．剥削B．统治C．受托经济责任D．经济利益4．审计组织的（Ａ）是审计监督正常发挥作用的重要保证。

A．权威性B．独立性C．客观性D．合法性5．无论是我国还是外国都承认（Ｂ）的经济监督活动是审计的属性。

A．权威性B．独立性C．客观性D．合法性6．正确认识（Ｄ），有利于对审计概念的正确理解、审计方法的正确运用和审计监督职能的进一步发挥。

A．审计属性B．审计目标C．审计作用D．审计对象7．审计的最基本的职能是（Ｃ）。

A．经济评价B．经济监察C．经济监督D．经济司法8．在审计工作中，揭示审计对象的差错和弊端，属于审计的（Ａ）。

A．制约性作用B．促进性作用C．建设性作用D．宏观调控作用三、多项选择题1．目前，我国形成了（CDE ）的审计监督体系。

A．就地审计B．事前审计C．民间审计D．内部审计E．政府审计2．下列国家中，（BDE ）政府审计机关是属于立法系统的政府审计机关。