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当前学科:财务管理信息系统
题目:
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财政部规定的一级科目编码以“5”开头的为()科目。
A . 资产类
B . 成本类
C . 所有者权益类
D . 共同类
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使用美国的银行承兑汇票融通资金,可以选择做融资的下列出口货运: On 10 August, Bank of Asia, London received a cable despatched by Bank of Asia, Hangzhou inclusive of the following contents:Descriptionof goodsShipmentfrom ______ to ______B/LdateETAAmountSilkChemicalsPiece goodsPoplinChinaChinaChinaChinaTunisSingaporeEgyptRangoon1 Aug.2 Aug.5 Aug.1 Aug.20 Sep.13 Aug.20 Sep.12 Aug.USD1,500,000.00250,000.001,500,000.00150,000.00 Total USD3, 400, 000. 00 (1)计算实际利率,确定是否可做银行承兑汇票(Banker's Acceptance, B/A)融资。 Bank of Asia, London telephoned Chemical Bank, London to enquire about all-in- rate on the same date which was 13.4% per annum. Another enquiry about LIBOR from Euro-dollar market has been made, the result was 14. go-/o for six months. Whether such all-in-rate is available to create the banker's acceptance at 180 days? Effective annual rate = As the effective annual rate at ______ was ______ than LIBOR at ______, Bank of Asia, London would apply for the creation of eligible banker's acceptance. (2)亚(洲银)行伦敦分行折算后认为可以叙做B/A,于8月10日发电给化学银行伦敦分行,请它转电该行纽约分行,将两笔货运金额融资,并请承兑和贴现,将净款贷记亚行账户。 Bank of Asia, London selected some of the above exportation with ETA exceeding 5 days as from 10 Aug., to be available to B/A, and made a telex advice of application for B/A dated 10 Aug., at 180 days to Chemical Bank, London as follows: FROM:__________________ TO: __________________ TEST 2476 WE CONFIRM TODAY'S USD BANKER'S ACCEPTANCE TRANSACTION OF USD ______ VALUE 10 AUG. FOR ______ DAYS AT ______ PER ANNUM PLEASE INSTRUCT YOUR NEW YORK OFFICE TO FILL OUT OUR PRESIGNED BANK DRAFT ACCEPTED AND DISCOUNTED AND ______ NET PROCEEDS AMOUNTING TO USD ______ TO OUR ACCOUNT WITH THEM STOP THIS FINANCING COVERS THE FOLLOWING TRANSACTIONSDESCRIPTIONOF GOODSSHIPMENTFROMSHIPMENTTOB/L DATEETAAMOUNT______________________________________________________________________________ WE ALSO CONFIRM THAT GOODS ARE IN CHANNEL OF TRADE NO OTHER FINANCING IS INVOLVED WITH THE TRANSACTION AT MATURITY ______ WE SHALL PAY FACE AMOUNT TO YOU TO LIQUIDATE THIS OUTSTANDING ACCEPTANCE. (3)承兑行代为填写预签汇票,制成承兑和可贴现汇票。化学银行纽约分行当天回电致其伦敦分行确认承兑、贴现,并将净款贷记在亚行伦敦分行账户上。 Please fill out a presigned blank draft with the following particulars: dates of draft and of acceptance: 10 Aug. amount: USD3,000,000.00 No. of draft: 101 drawee: Chemical Bank, New York drawer: Bank of Asia, London payee: Chemical Bank tenor: at 180 days after sight exportation of silk and piece goods from China to Tunis and Egypt On 10 Aug., Chemical Bank, New York replied to their London office for relay to Bank of Asia, London by telex, confirming that the net proceeds have been credited to Bank of Asia, London's account maintained with them. FROM: CHEMICAL BANK, NEW YORK TO: CHEMICAL BANK, LONDON MESSAGE FOR BANK OF ASIA, LONDON WE HAVE ACCEPTED AND DISCOUNTED DRAFT NO. 101 NET PROCEEDS USD ______ BEING SAME DAY FUNDS CREDITED YOUR ACCOUNT (4)亚行伦敦分行电传给化学银行伦敦分行,请它通知其纽约分行将净款付给纽约渣打银行。 On 11 Aug., Bank of Asia, London telexed Chemical Bank, London to instruct their New York Office to transfer the net proceeds for the credit of Standard Chartered Bank, New York. FROM:__________________ TO: __________________ MESSAGE FOR CHEMICAL BANK, NEW YORK VALUE 10 AUG. PLEASE ______ OUR ACCOUNT WITH OUR NEW YORK OFFICE AND PAY ______________________________ FOR THE ______ OF OUR ACCOUNT WITH THEM AMOUNTING USD ______. (5)亚行伦敦分行贷款300万美元给布鲁塞尔的布(鲁塞尔)行,并从纽约渣打银行拨款给布行。 On 12 Aug., Bank of Asia, London has made a loan to Banque de Bruxelles, S.A. Brussels for the amount of USD3,000,000.00 at 14.9% per annum valued on 12 Aug., matured at 6 Feb., with a loan period of 178 days. They have telexed Standard Chartered Bank, New York to pay the said amount to Manufacturers Hanover Trust Co., New York for the credit of the account of Banque de Bruxelles. FROM: ________________________ TO: ________________________ TEST 1552 VALUE ______ PLEASE ______ OUR ACCOUNT AND PAY __________________ __________________ FOR THE ____________ OF THE ACCOUNT OF BANQUE DE BRUXELLES USD ______ ______ (6)布鲁塞尔的布行寄送借款确认书给亚行伦敦分行。 Banque de Bruxelles, S.A. Brussels sent a confirmation of borrowing to Bank of Asia, London with some items in blank to be filled in a8 follows:Confirmation of Borrowing To Bank of Asia, London Date 12 Aug. Date of borrowing ______ Amount ______ Maturity ______ Interest rate at ______ Interest amount ______ In our favour with Manufacturers Hanover Trust Co., New York Liquidation at maturity ______ Total amount to be paid ______ Payment through Manufacturers Hanover Trust Co., New York With Standard Chartered Bank, New York Banque de Bruxelles, Brussels signature (7)布行在到期日发出电传给纽约汉华银行将贷款本息还给亚行伦敦分行。 At maturity, Banque de Bruxelles, Brussels telexed Manufacturers Hanover Trust Co., New York to refund the principal and interest of the loan to Bank of Asia, London. FROM: ________________________ TO: ________________________ VALUE ______ PLEASE ______ OUR ACCOUNT AND PAY ______ TO THE STANDARD CHARTERED BANK NEW YORK FOR ______ OF THE ACCOUNT OF ______ WITH THEM (8)在银行承兑汇票到期日,亚行伦敦分行发出电传给纽约渣打银行付款 300万美元。 On due date Bank of Asia, London telexed the Standard Chartered Bank, New York to pay USD3,000,000.00 to Chemical Bank, New York to liquidate the outstanding acceptance. FROM: ______________________________ TO: ______________________________ VALUE ______ PLEASE ______ OUR ACCOUNT AND PAY ______ TO ______ FOR ______ TO THEIR ______ ACCOUNT TO LIQUIDATE OUR BANKER'S ACCEPTANCE NO. ______ MATURING AT ______. (9)计算亚行伦敦分行发放贷款获得的利润(利息差额收益)。 Bank of Asia, London has obtained profit of interest difference between the rates of loan and B/A as follows: Loan interest amount: USD ______ B/A discount and acceptance charges: USD ______ ______________________________ Profit of interest difference: USD ______
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