[单项选择]就出口商的收汇时间来说，假远期信用证相当于______。
A. 循环信用证
B. 远期信用证
C. 备用信用证
D. 即期信用证

[判断题]假远期信用证，就出口商的收汇时间来说，等于即期信用证。

[判断题]可撤销信用证对出口人安全收汇没有保证，因为开证行可在任何情况下单方面撤销和修改信用证。( )

[简答题]某出口商在出口合同中约定付款采用部分信用证，部分托收方式。出口商在办理单据收汇时填写信用证项下的汇票金额是发票金额的100%，汇票上填写的付款人是进口商。在出口商办理议付时被议付行拒付。说明出口商的不当之处。

[简答题]一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。1．信用证资料：Form of DOC. Credit *40A: IRREVOCABLEDOC. Credit Number *20: LC-320-0254771Date of lssue *31C: 090922Expiry *31D: DATE 091222 PLACE CHINAApplieant *50: MARCONO CORPORATIONRM1001, STAR BLDG. TOKYO, JAPANBeneficiary *59: QINGDAO (SHANDONG) HUARUI CO.NO. 35 WUYI ROAD QINGDAO.CHINAAmount *32: CURRENCY USD AMOUNT 70000.00Pos./Neg. Tol. (%) 39A: 5/5Available with/by *41D: ANY BANKBY NECOTIATIONDraft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: ROYAL BANK LTD, TOKYOPartial Shipments 43P: ALLOWEDTransshipment 43T: NOT ALLOWEDLoading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORTFor Transport to 44B: OSAKA, JAPANLatest Date of Ship 44C: 091210Deseript. of Goods 45A:HALF DRIED PRUNE 2008 CROPCRADE SPEC QNTY UNIT PRICE(CASE) (USD/CASE)A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKAB L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKAPACKINC: IN WOODEN CASE. 12KGS PER CASETRADE TERMS: CFR OSAKADoeuments required 46A:FULL SET OF CLEAN ON BOARD OCEAN BILLS

[简答题]