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[originaltext]M: I’m busy preparing financial statements because my boss requir
[originaltext]M: I’m busy preparing financial statements because my boss requir
游客
2025-06-20
33
管理
问题
M: I’m busy preparing financial statements because my boss requires monthly reports.
W: So you should prepare reports every month. For legal requirements, the longest interval between reports is normally one year.
Q: What is the longest interval between reports?
M: Could you tell me the advantage of deferred payment credit?
W: Sure. If you open a deferred payment credit, you need not pay stamp duty on bill of exchange. But there will be risk on the part of the exporter since he can not receive his payment until maturity.
Q: What is the benefit of deferred payment credit?
选项
A、No interest is charged.
B、The documents cannot be negotiated.
C、No stamp duty is paid.
D、Deferred Payment is on a "without recourse" basis.
答案
C
解析
男士问的是延期付款信用证的优势所在,女士的回答是"you need not pay stamp duty on bill of exchange",即不用付印花税,由此可见选项C正确。
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