浙江财经国际结算双语审单练习附答案

第一章绪论练习题答案一、术语解释1.答:国际结算是指国际间由于经济、文化、科技交流而产生的以货币表示的债权债务的清偿行为。

2.答: TARGET即泛欧自动实时总额清算系统。

隶属于欧洲中央银行，是建立在区内15个国家原有的国内清算系统上，通过连接15个国家资金清算系统及原欧洲货币单位（ECU）的清算系统，并借助SWIFT网络组成的欧元跨国清算系统。

3.答: SWIFT即环球银行金融电讯协会，是一个国际银行间非盈利性的国际合作组织，于1973年在比利时首都布鲁塞尔创建。

在付款、投资以及外汇买卖等方面为会员提供安全、快捷、标准化和自动化的信息服务。

4.答:Fedwire即联邦资金转账系统。

是美国联邦储备银行拥有并运行的全美范围内的大额资金转账系统。

它提供实时的全额结算转账服务，较多用于纽约州以外的美国境内银行间的资金划拨。

5.答:CHAPS即伦敦自动清算支付系统CHAPS 。

有关银行进行英镑支付时采用的电子清算系统。

该系统用高度自动电脑化的信息传递，部分地取代了依靠票据交换的方式，使以伦敦城外的交换银行为付款人的部分交易（1万英磅以上）也可实现当天结算。

二、问答题1.答:国际贸易结算大体经历了三个历史发展过程:（1）现金结算发展到非现金结算。

（2）商品买卖发展到单据买卖。

（3）从买卖双方直接结算发展到买卖通过银行结算。

2.答:国际结算新的特点有以下4个：（1）国际结算中的非信用证结算方式正取代信用证结算方式，成为国际贸易结算方式的主流，尤以欧美国家为甚，主要是适应市场向买方市场的转变。

（2）国际结算的单据日趋多样化、复杂化。

（3）国际结算电子化、标准化，提高了结算效率。

（4）国际贸易结算的法律规范日益健全，国际惯例、公约在结算中起着重要作用。

3、答:世界范围内有五大国际支付清算系统有：（1）美元支付清算系统。

包括CHIPS---纽约清算所同业支付系统和Fedwire--联邦资金转账系统。

CHIPS的特点是：①为实时的、大额的、多边的、终局性支付；②具有最大的流动性，1美元日周转500次；③免除了日透支费；④可以提供在线现金管理工具；⑤给公司客户传输汇款相关信息；⑥服务于国内和国际市场，可处理超过95%的美元跨境支付；⑦每日日终进行净额清算的资金转账。

《国际结算》期末复习考试题型：（英语作答，语法错误不影响评分）/判断题10-15个/名词解释5-6个/简答题2个/流程图1个/审单联系1个第二章简述题：1．简述FOB、CFR、CIF和FCA、CPT、CIP的主要区别⑴The difference of transportation .The former is applicable to ocean carriage ,but the latter is applicable to any kind of transportation(2)The place of delivery and the boundary of risk transformation are different . The place of delivery to the former is on the ship of port of loading ,and the risk transfer on the rail of ship at the port of loading .However ,the latter is at the named place of destination and risk transfers when the goods are delivered(3)The cost of loading and unloading are different(4)The difference of transport documents.The former should hand in water transport document,but the latter should hang in some certain transport document .中文：1.适用的运输方式不同。

前者适用水上运输，后者适用于任何运输方式2.交货地点和风险转移界限不同。

国际结算业务习题库及参考答案一、单选题（共30题，每题1分，共30分）1、报送小额批量跨境收入信息时，单笔（）万元（含）以下的企业可按企业主体和境外付款人国别地区合并报送，也可逐笔报送。

A、20B、10C、100D、50正确答案：D2、下列不属于“展业三原则”的是A、了解客户B、尽职审查C、了解规定D、了解业务正确答案：C3、境内企业可根据实际需要就一笔境外人民币借款开立( )人民币专用存款账户A、1个B、多个C、2个正确答案：B4、根据我行即期结售汇操作规定，总分行系统的即期询价操作界面的价差指（）A、客户成交汇率与市价的点差B、市价与分行成本汇率的点差C、基准价与客户成交汇率的点差D、客户成交汇率与分行成本汇率的点差正确答案：D5、办理国内信用证业务时，所提交的发票其日期原则上不得早于信用证开立前（）。

A、两个月B、半年C、三个月D、一个月正确答案：C6、申报主体采取网络申报方式进行申报的，若忘记外汇管理局应用服务平台密码，我行应如何处理A、我行联系外汇管理局应用服务平台系统开发机构为申报主体进行重置B、我行在外汇管理局应用服务平台银行端为申报主体进行重置C、通知申报主体去所属外汇管理局进行重置D、我行直接联系当地外汇管理局为申报主体进行重置正确答案：B7、外商投资企业采用支付结汇制办理资本金结汇后的人民币资金应转入（），企业通过网银或通过柜面（转账支票或电汇单等）进行人民币资金划转。

A、人民币临时存款账户B、人民币专用账户C、人民币一般户或基本户D、结汇待支付账户正确答案：C8、外商投资企业资本金账户经银行办理货币出资入账登记后的外汇资本金可根据企业的实际经营需要在银行办理结汇，这种方式称为（）。

A、结汇制B、意愿结汇制C、任一方式D、支付结汇制正确答案：B9、支行在为申请人办理购房结汇时，应当严格按照《关于规范房地产市场外汇管理有关问题的通知》（汇发[2006]47 号）审核境外机构和个人提交的申请材料，对于符合规定的，银行在为申请人办理购房结汇手续后，将结汇资金直接划入（）人民币账户。

第一章国际结算概述一、是非判断1、由于在建立代理行关系之前，已对对方各方面情况做了全面深入的了解，因此，凡是代理行开来的信用证，我们都可以接受。

N2、选择账户行的要求比建立代理行关系的要求更高。

Y3、国际金融领域风云多变，虽已建立了代理行关系，仍应随时注意情况变化，以便必要时采取安全措施。

Y4、坚持“世界上只有一个中国”的原则，我国内地与香港、澳门、台湾之间的货币收付结算不应属于国际结算的范畴，而只能按国内结算办理。

N5、当代国际结算大部分采取记账和转账方式。

Y6代理行关系只能由双方银行的总行协商后建立，不能由各分支行自行决定。

Y7、账户行关系只能在代理行基础上建立。

Y8、代理行未必就是账户行。

Y9、在国际贸易和国际结算的长期发展中已经形成了一整套被各国银行、工商、航运、法律等各界广泛接受并采用的国际惯例，因此，这些国际惯例对当事人具有强制性。

N二、单项选择1、银行在办理国际结算时选择往来银行的先后顺序，最先选择的应是（B）。

A.账户行B．联行 C.非账户行 D.代理行2、（B）不属于代理行之间的控制文件。

A．密押B．有权签字人的签字式样C．代理范围 D.印鉴E．费率表3．一家银行的总行与分支行以及各分支行之间的关系是（A）关系。

A．联营银行．B．联行C．代理行D．账户行三、不定项选择l．目前国际贸易结算中绝大多数是（BD）结算。

A．现金B．非现金C．现汇D．记账2．（ACDE）所引起的跨国货币收付不属于国际贸易结算范畴。

A．劳务输出入B．商品贸易C．服务贸易D．对外直接投资E外来投资3、银行在国际贸易结算中居于中心地位，具体而言，其作用是（ABC）。

A办理国际汇兑B提供信用保证C融通资金D减少汇率风险第二章国际结算中的票据一、是非判断1对于未说明开立依据的票据，受系人可以表示拒付。

N2提示付款即持票人在合理时间内，向受票人提示非要求即时付款，因此，所提示的汇票应是即期汇票。

N3汇票的出票人在汇票的受票人承兑汇票后，即解除了对汇票的责任。

国际结算试题及标准答案预览说明:预览图片所展示的格式为文档的源格式展示,下载源文件没有水印,内容可编辑和复制国际结算试题及答案————————————————————————————————作者：————————————————————————————————日期：一、名词解释：1.国际结算: P1 两个不同国家的当事人，不论是个人间的、单位间的、企业间的，或政府间的当事人因为商品买卖、服务供应、资金调拨、国际借贷，需要通过银行办理的两国间货币收付业务叫做国际结算。

2. 国际贸易结算与非国际贸易结算: P1 国际贸易经常大量发生货款结算，经结清买卖双方间的债权、债务关系，称之为国际贸易结算。

国际贸易以外的其他经济活动，以及政治、文化等交流活动，例如，服务供应、资金调拨、国际借贷等引起的货币收付，称为非贸易结算。

3.狭义票据与广义票据: P5 广义票据是指商业上的权利单据，它作为某人的、不在他实际占有下的金钱或商品的所有权的证据。

狭义票据是以支付金钱为目的的证券，由出票人签名于根据上，无条件地约定由自己或另一人支付一定金额，可以流通转让。

4.承兑、背书、追索权：P20 承兑意指远期汇票的付款人，以其签名表示同意按照出票人命令而付款的票据行为。

P18 背书是指在汇票背面签字并交付给被背书人以转让票据权利的票据行为。

P24 追索权是指汇票遭到拒付，持票人对其前手背书人或出票人有请求其偿还汇票金额及费用的权利。

5.汇票、本票、支票：P8 汇票是由一人开致另一人的书面的条件命令，由发出命令的人签名，要求接受命令的人立即，或在固定时间，或在可以确定的将来时间，把一定金额的货币支付给一个特定的人，或他的指定人，或来人。

P28 本票是一项书面的无条件的支付承诺，由一人作成，并交给另一人，经制票人签名承诺即期或定期或在可以确定的将来时间，支付一定数目的金钱给一个特定的人或其指定人或来人。

P39 支票是银行存款客户向他开立帐户的银行签发的，授权该银行即期支付一定数目的货币给一个特定人，或其指定人，或来人的无条件书面支付命令。

国际结算英⽂版课后练习答案Chapter One1. Fill in the blanks to complete each sentence.(1) local legal system, political, exchange risks(2) open account, advance payment, remittance and collection(3) letter of credit, bank guarantee(4) price terms, delivery terms(5) least/minimum, most/maximum(6) advance payment(7) open account(8) clean collection, documentary collection2. 略3. Translate the following terms into English.(1) settlement on bank credit(2) the potential for currency fluctuation(3) to clear the goods for export(4) to pay the insurance premium(5) to carry out export formalities(6) the major participants in international trade(7) the commodity inspection clause(8) to fulfill the obligation to deliver the goods(9)t he goods have passed over the ship’s rail(10)I nternational contract is concluded in a completely different context than domestic ones 4．Decide whether the following statements are true or false.(1) F (2) F (3) T (4) T (5) T(6) T (7) F (8) T (9) T (10) F5. Choose the best answer to each of the following statements(1)-(5) BCCBD (6)-(10) DACCC(11)-(15) BDDCD (16)-(20) DCACDChapter Two1. Fill in the blanks to complete each sentence.(1) barter(2) medium of exchange(3) expensive, risky(4) our(5) Vostro(6) vostro(7) nostro(8) specimen of authorized signatures, telegraphic test keys, terms and conditions, Swift authentic keys2. Define the following terms(1) Correspondent relationship 〖A bank having direct connection or friendly service relations with another bank.〗(2) International settlements〖International settlements are financial activities conducted among different countries in which payments are effected or funds are transferred from one country to another in order to settle accounts, debts, claims, etc. emerged in the course of political, economic or cultural contracts among them. 〗(3) Visible trade〖The exchange of goods and commodities between the buyer and the seller across borders.〗(4) Financial transaction〖International financial transaction covers foreign exchange market transactions, government supported export credits, syndicated loans, international bond issues, etc.〗(5). Vostro account〖Vostro account is an account held by a bank on behalf of a correspondent bank.〗3. Translate the following terms into English.(1) commercial credit(2) control documents(3) account relationship(4) cash settlement(5) financial intermediary(6) credit advice(7) agency arrangement(8) credit balance(9)reimbursement method(10) test key/code4．Decide whether the following statements are true or false.(1) T (2) F (3) F (4) T (5) F5. Choose the best answer to each of the following statements(1)-(5) BCDAD (6)-(10) BBDABChapter Three1. Define the following Terms:(1) Negotiable instrument〖“A negotiable instrument is a chose in action, the full and legal title to which is transferable by delivery of the instrument (po ssibly with the transferor’s endorsement) with the result that complete ownership of the instrument and all the property it represents passes free from equities to the transferee, providing the latter takes the instrument in good faith and for value.” 〗(2) Bill of exchange〖A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time,a sum certain in money, to or to the order of a specified person, or to bearer. 〗(3) Check〖A check is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer. 〗(4) Documentary bill〖It is a bill with shipping documents attached thereto. 〗(5) Crossing〖A crossing is in effect an instruction to the paying bank from the drawer or holder to pay the fund to a bank only. 〗2. Translate the following terms into English.(1) ⼀般划线⽀票〖generally crossed check〗(2) 特殊划线⽀票〖specially crossed check〗(3) 过期⽀票〖a check that is out of date〗(4) 未到期⽀票〖post dated check〗(5) ⼤⼩写⾦额〖amount in words〗(6) ⽩背书〖blank endorsement〗(7) 特别背书〖special endorsement〗(8) 限制性背书〖restrictive endorsement〗(9) 跟单汇票〖documentary bill〗(10) 即期汇票〖sight draft〗(11) 远期汇票〖usance/term bill〗(12) 承兑汇票〖acceptance bill〗(13) 可确定的未来某⼀天〖determinable future date〗(14) 光票〖clean bill〗(15) 流通票据〖negotiable instrument〗(16) 贴现⾏〖discounting house 〗(17) 商⼈银⾏〖merchant bank〗(18) ⽆条件的付款承诺〖unconditional promise of payment〗(19) 负连带责任〖jointly and severally responsible〗(20) 出票后90天付款〖payable 90 days after date〗3. Decide whether the following statements are true or false.(1) T (2) F (3) T (4) T (5) T(6) F (7) T (8) T (9) T (10) T(11) F (12) T (13) T (14) F (15) T(16) T (17) T (18) F (19) F (20) F4. Choose the best answer to each of the following statements(1)-(5) CACBC (6)-(10) BACBB(11)-(15) BDCCC (16)-(20) BBAAC5-7 略Chapter Four1. Fill in the blanks to complete each sentence.(1) beneficiary(2) payment order / mail advice / debit advice(3) the remittance amount is large / the transfer of funds is subject to a time limit / test key(4) sell it to his own bank for crediting his account(5) debits / credits(6) demand draft(7) act of dishonor(8) swiftness / reliability / safety / inexpensiveness(9) debiting remitting bank’s nostro account(10) delivery of the goods2. Define the following Terms.(1) International remittance means a client (payer) asks his bank to send a sum of money to a beneficiary abroad by one of the transfer methods at his option while the beneficiary can be paid at the designated bank which is either the re mitting bank’s overseas branch or its correspondent with a nostro account.(2) Remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary.(3) A mail transfer is to transfer funds by means of a payment order or a mail advice, or sometimes a debit advice issued by a remitting bank, at the request of the remitter.(4) Demand draft transfer is a remittance method using a bank demand draft. It is a negotiable instrument drawn by one bank on its overseas branch or its correspondent abroad ordering the latter to pay on demand the stated amount to the holder of the draft.(5) Cancellation of the reimbursement under mail transfer or telegraphic transfer is usually done before its payment is made at the request of the remitter or the payee who refuses to receive the payment.3. Translate the following terms into English.(1) 汇款通知单remittance advice (2) 汇出汇款outward remittance(3) 国际汇款单international money order (4) 往来账户current account(5) ⾃动⽀付系统automated payment system (6) 作为偿付in cover(7) 赔偿保证书letter of indemnity (8) 信汇通知书 mail advice(9) 汇票的不可流通副本non-negotiable copy of draft (10) ⾸期付款down payment4. Choose the best answer to each of the following statements(1)-(5) BCABD (6)-(10) BBBAAChapter Five1. Fill in the blanks to complete each sentence.(1) presenting bank(2) title documents / pays the draft / accepts the obligation to do so(3) legal / the exchange control authorities(4) the payment is made(5) open account / advance payment(6) Inward collection(7). the remitting bank(8) trust receipt(9) D/P at sight(10) documents, draft, and collection order2. Define the following terms(1) Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the seller’s bank with clear instructions for collection through one of its correspondent banks located in the domicile of the buyer.(2) The case of need is the representative appointed by the principal to act as case of need in the event of non-acceptance and/or non-payment, whose power should be clearly and fully stated in the collection.(3) Documentary collection is a collection of financial instruments being accompanied by commercial documents or collection of commercial documents without being accompanied by financial instruments, that is, commercial documents without a bill of exchange. Alternatively, the documentary collection is a payment mechanism that allows the exporters to retain ownership of the goods until they receive payment or are reasonably certain that they will receive it.(4) Outward collection is a banking business in which a bank acting as the remitting bank sends the draft drawn against an export with or without shipping documents attached, to an appropriate overseas bank, namely, the collecting bank to get the payment or acceptance from the importer.(5) Collection bill purchased is a kind of financing by banks for exporters under documentary collection methods. It means that the remitting bank purchases the documentary bill drawn by the exporter on the importer. It involves great risk for the remitting bank due to lack of a guarantee.3. Translate the following terms into English.(1) 承兑交单acceptance against documents (2) 商业承兑汇票 trade acceptance(3) 需要时的代理⼈case of need (4) 出⼝押汇export bill purchased(5) 物权单据 title document (6) 以寄售⽅式on consignment(7) 直接托收direct collection (8) 货运单据shipping documents(9) 付款交单documents against payment (10) 远期汇票time/ tenor/term/ usance draft4. Choose the best answer to each of the following statements(1)-(5) ABCAB (6)-(10) ACAADChapter Six1. Define the following terms:(1) Letter of credit 〖The Documentary Credit or letter of credit is an undertaking issued by a bank for the account of the buyer (the applicant) or for its own account, to pay the beneficiary the value of the draft and/or documents provided that the terms and conditions of the documentary credit are complied with. 〗(2) Confirmed letter of credit 〖A credit that carries the commitment to pay by both the issuing bank and the advising bank. 〗(3) Revolving credit 〖A credit by which, under the terms and conditions thereof, the amount is renewed or reinstated without specific amendments to the documentary credit being required. 〗(4) Confirming bank 〖A bank, usually the advising bank, which adds its undertaking to those of the issuing bank and assumes liability under the credit.〗(5) Applicant of the credit〖The applicant is always an importer or a buyer, who fills out and signs an application form, requesting the bank to issue a credit in favor of an exporter or a seller abroad.〗2. Translate the following terms or sentences into English.(1) 未授权保兑〖silent confirmation 〗(2) 有效地点为开证⾏所在地的柜台〖to expire at the counters of the issuing bank 〗(3) 凭代表物权的单据付款〖to pay against documents representing the goods〗(4) 信⽤证以银⾏信⽤代替了商业信⽤。

单选题1、现代国际结算的中心是（D ）。

A.票据B.买卖双方C.买方D.银行2、在汇票的使用过程中，使汇票一切债务终止的环节是（D ）。

A.出票B.背书C.承兑D.付款3、以下属于顺汇方法的支付方式是（A ）。

A.汇付B.托收C.信用证D.银行保函4、对于出口商而言，承担风险最大的交单条件是（C ）。

A. D/P at sightB. D/P after at sightC. D/A after at sightD. T/RT/R:TRUST/RECEIPT付款交单凭信托收据借单（货），简称D/P下的T/R,西方国家的一种变通做法5、审核单据，购买受益人交付的跟单信用证项下汇票，并付出对价的银行是（D ）。

A.开证行B.保兑行C.付款行D.议付行6、一份信用证如果未注明是否可以撤销，则是（B ）的。

A.可以撤销的B.不可以撤销的C.由开证行说了算 0.由申请人说了算7、D/P-T/R 意指（C ）。

A.付款交单B.承兑交单C.付款交单凭信托收据借单D.承兑交单凭信托收据借单8、背书人在汇票背面只有签字，不写被背书人名称，这是（D ）。

A.限定性背书B.特别背书C.记名背书D.空白背书9、汇票债务人承担汇票付款责任次序在承兑后是（D ）。

A.出票人一第一背书人—第二背书人B.承兑人一出票人一第一背书人C.承兑人一第一背书人—第二背书人D.出票人一承兑人一第一背书人 10、光票托收中不可缺少的单据是（C ）。

A.货运单据B.提单C. 汇票D.商业发票 11、UCP500第三十七条关于商业发票的规定，商业发票必须由信用证受益人开具，必须以（B ）为抬头。

A.开证行B.开证申请人C.指定付款行D.议付行12、A、B两人签订了一份贸易合同，A是卖方，A将应收货款转让给了（3，但是实际上A 根本没有交货，则应收货款到期时（D）。

A.B也不能对C拒付B.B可以对C拒付C.B、C两人应向人追究责任D.无法判断13、受益人的交单（B ）。

第一章1.Development of international settlement does not include ( ).答案:Fromindirect settlement to direct settlement2.Main topics of International Settlement include the following, except ( ).答案:Risk Management3.Roles of Banks in International Settlement include the following, except ( ).答案:Asset management4.When establishing correspondent banking relationship, the ControlDocuments contains ( ).答案:All of the above5.The most commonly used payment instrument is ( ).答案:NegotiableInstrument第二章1.Properties of Negotiable Instruments include ( ).答案:All of the other2.The payer of ( ) effects payment upon presentation.答案:Demand Bill3.If the payee is ( ), the draft can not be endorsed.答案:Restrictive Order4.Crossed cheque can be used to withdraw cash.答案:错5.When a Cheque is crossed specially, the Holder may cross it generally.答案:错第三章1.( ) is the fastest and safest way to transfer fund.答案:T/T2.( ) is the sender of MT103.答案:Remitting Bank3.In Remittance, the Remitting Bank is also call ed the Exporter’s Bank.答案:错4.In MT103, when banking charges are shared between the Remitter and theBeneficiary, field 70A will be recorded as “OUR”.答案:错5.Open Account is in favor of the Importer but unfavorable for the Exporter.答案:对第四章1.Under ( ) the importer bears greater risk.答案:Cash in Advance2.Collection Draft needs to be endorsed ( ), if the Payee is the Principal.答案:Twice3.If the Collection Instruction specifies that interest is to be collected, it muststate ( ).答案:All of the other4.( ) is the bank to which the Principal has entrusted the handling of aCollection.答案:Remitting Bank5.Under Collection, it is recommended to mark ( ) under 'Consignee' of the Billof Lading.答案:'to order of Shipper'第五章1.Banks takes responsibility to effect payment immediately by issuing ( ).答案:Sight Credit2.When determining the date of shipment, “on or about June 11th” refer to ( ).答案:June 6~163.The words “to”, “until”, “till”, “from” and “between” when used to determine aperiod of shipment include the date or dates mentioned答案:对4.The words “before” and “after” when used to determine a period of shipmentinclude the date mentioned.答案:错5.Partial acceptance of an amendment is not allowed and will be deemed to benotification of rejection of the amendment.答案:对第六章1.( ) will compensate the Beneficiary when the Guarantor fails to fulfill itsobligation.答案:Confirming Bank2.Under Letter of Guarantee, the liability undertaken by banks is definitive andprimary.答案:错3.Under Letter of Guarantee, Bank will effect payment only if the Beneficiaryfails to fulfill the obligations in the commercial contract.答案:错4.Under Letter of Guarantee, if the Beneficiary fails to fulfill its obligation, theApplicant has the right to make claim to the Guarantor and ask forcompensation.答案:错5.The Counter Guarantor will compensate the Beneficiary when the Guarantorfails to fulfill its obligation.答案:错第七章1.Financial documents including the following, except（）.答案:Invoice2.Basic documents include the following, except ( ).答案:Certificate of Origin3.( ) is not transferable. The goods can only be taken by the Consignee.答案:Straight B/L4.( ) does not state the name of the Consignee. Anyone who holds the B/L cantake goods from the Carrier.答案:Open B/L5.Bill of lading is a type of financial documents.答案:错第八章1.Place for presentation include the following, except ( ).答案:Remitting Bank2.The Notice of Refusal should include ( ).答案:All of the above3.Banks shall each have a maximum of ( ) banking days following the day ofpresentation to determine if a presentation is complying.答案:Five4.Under Letter of Credit, the Beneficiary should submit documents to theApplicant答案:错5.If presenter fails to resubmit before the lastest presenting date, thedocuments are deemed with discrepancies and can not be revised.答案:对。