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当前学科：会计学
题目：
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通过分析影响财务指标的各项因素，计算其对指标的影响程度，来说明财务指标前后期发生变动或产生差异的主要原因的一种分析方法是()。
A.因素分析法
B.水平分析法
C.比率分析法
D.趋势分析法
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在对不同信息渠道采集的信息进行分析时一般认为，客户提供资料的可靠程度为（）。
You are the document checker at the nominated confirming bank and please identify the discrepancies for the following case. ASSUMPTIONS 1) Today's date Monday 30 June ××××. 2) All signatures where shown are original. 3) The documentary credit was opened correctly and duly passed authentication. 4) The documents are presented in the required number of originals and copies. 5) The documents are duly endorsed where required. SUPPORTING DOCUMENTATION 1) Documentary credit (MT 700) 2) Commercial invoice 3) CMR Document 1MT700 INCOMING SWIFT MT700 FROM ISSUING BANK MERHABA BANK, ISTANBUL, TURKEY TO ADVISING BANK ACB BANK, ROTTERDAM, THE NETHERLANDS 27: SEQUENCE OF TOTAL 1/1 40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER 2003. AC. 100 31C: DATE OF ISSUE 07 MAY ×××× 40E: APPLICABLE RULES UCPURR LATEST VERSION 31D: DATE AND PLACE OF EXPIRY 01 JULY ××××, ROTTERDAM, THE NETHERLANDS 50: APPLICANT FACTORING A. S. ISTANBUL, TURKEY 59: BENEFICIARY DE GROOT MACHINES B. V. HAARLEM, THE NETHERLANDS 32: CURRENCY AND AMOUNT EUR180, 000. - 41A: AVAILABLE WITH/BY ACB BANK, ROTTERDAM BY DEF PAYMENT 42P: DEFERRED PAYMENT DETAILS 180 DAYS FROM CMR DATE 43P: PARTIAL SHIPMENTS NOT ALLOWED 43T: TRANSHIPMENT NOT ALLOWED 44A: ON BOARD/DISP/TAKING CHARGE HAARLEM, THE NETHERLANDS 44B: FOR TRANSPORTATION TO HALKALI FREE ZONE, ISTAN- BUL, TURKEY, BY TRUCK 44D: SHIPMENT PERIOD DURING MIDDLE OF JUNE ×××× 45A: DESCRIPTION OF GOODS AND/OR SERVICES 1 UNIT "DE GROOT" BRAND ROTARY CUTTING MACHINE TYPE 500, WITH ALL NECES- SARY ACCESSORIES CUSTOMS TAR- IFF NUMBER 8, 462. 8000 DE- LIVERY TERMS CIP HALKALI FREE ZONE, ISTANBUL, TUR- KEY Document 2 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL IN- VOICE IN 3 FOLD INDICAT- INC THE SERIAL NUMBER OF THE MACHINE AND CERTIFYING THAT THE MACHINE IS NEW AND NOT USED BEFORE + ORIGINAL CMR TRANSPORT DOCUMENT CONSIGNED TO THE ORDER OF FACTORING A S., ISTANBUL, TURKEY AND MARKED FREIGHT PREPAID 47A: ADDITIONAL CONDITIONS DOCUMENTS ISSUED PRIOR TO THE ISSUE DATE OF THIS DOCUMENTARY CRED- IT ARE NOT ACCEPTABLE ALL DOCUMENTS MUST SHOW THE NUMBER OF THIS DOCU- MENTARY CREDIT GOODS MUST BE OF DUTCH ORIGIN 71B: CHARGES ALL BANKING CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF APPLICANT 48: PERIOD FOR PRESENTATION 10 DAYS 49: CONFIRMATION INSTRUCTIONS CONFIRM 78: INSTR TO PAYG/ACCPTG/NEGOTG BANK WE SHALL REIMBURSE YOU ON THE MATURITY DATE IN ACCORDANCE WITH YOUR IN- STRUCTIONS PROVIDED THAT DOCUMENTS IN STRICT CON- FORMIIY WITH THE TERMS AND CONDITIONS OF THIS DOC- UMENTARY CREDIT ARE DULY PRESENTED AT YOUR COUNTERS 72: SENDER TO RECEIVER INFORMATION PLEASE ACKNOWLEDGE RECEIPT BY SWIFT MT730 *** MESSAGE PASSED AUTHENTICATION *** DE GROOT MACHINES B. V. SPAARNE 1000 Tel: **31 (0) 235999999 1000 VC HAARLEM Fax: **31 (0) 235888888 THE NETHERLANDS COMMERCIAL INVOICE nr. 987 TO: ORIGINAL FACTORING A. S. 1, BAHAR SOKAK ISTANBUL, TURKEY Haarlem, 21 June ×××× DESCRIPTION OF GOODS: 1 UNIT' "DE GROOT" BRAND ROTARY CUTTING MACHINE TYPE 500 SERIAL NUMBER 2003 CUSTOMS TARIFF NUMBER 8.462.8000 COMPLETE WITH ALL NECESSARY ACCESSORIES INCLUDING A SET OF FREE ADVERTISING AND PROMOTION MATERIAL WE CERTIFY THAT THE MACHINE IS BRAND NEW AND WAS NOT USED BEFORE PRICE: ROTARY CUTTING MACHINE EUR 180, 000 ACCESSORIES EUR 20, 000 ______ TOTAL CIP HALKALI FREE ZONE, ISTANBUL EUR 200. 000 ======== Marks: 2003 pallet numbers 1/5-4/5 Total 4 pallets, gross weight 10, 000 kg. ____________ Documentary Credit no. 2003. AC. 100 For and on behalf of DE GROOT MACHINES B. V. B. de Groot Document 3 Original for shipper (sender)I Sender ( Name, Address, Country)DE GROOT MACHINES B. V.SPAARNE 10001000 VC HAARLEMTHE NFTHERLANDSCMRINTERNATIONAL CONSIGNMENT NOTEThis transport is, unless otherwise specified, subject tothe Convention on the Contract for the International Car-riage of Goods by Road (CMR)2 consigneeFACTORING A. S.1. BAHAR SOKAKISTANBUL, TURKEY16 carrier (Name, Address, Country)WINDMILL TRANSPORT B. VRAAKS 20001000 VK HAARLEM. The Netherlands3 Place of delivery of the goodsPlace HALKALI FREE ZONE. ISTANBULCountry TURKEY17 consecutive carrier4 Place and date of taking in charge of the goodsPlace HAARLEMCountry THE NETHERLANDSDate 21 JUNE ××××18 reserves and remarks by the carrierCMR nr. 1005 Documents enclosed6 marks & numbers 7 number of packages 8 packingtype 9 Coods description1 UNIT' "DE CROOT" BRAND ROTARY CUT-TING MACHINETYPE 500 SERIAL NUMBER 2003Marks: 2003 pallet numbers 1/5-4/54 wooden palletsDocumentary Credit number: 2003. AC. 10010 statistic number11 gross weight10, 000 kg12 volume10 cbm13 Instructions by the carrier(customs formalities)19freight tariff andspecifications 14 Reimbursement 15 Freight instructionsFREIGHT PREPAID20 Special agreements 25 truck/lorry/vehicle detailsREGISTRATION NUMBER: 51-BG-LN NATIONALITY: DUTCH21 Place and date of issue:HAARLEM, 10 JUNE ××××24 Goods receivedDate:Stamp and signature of consignee22Stamp and signature ofshipper23W. MillStamp and signature of carrier
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