下列项目中，影响企业可供分配的利润的有( )。 A．年初未分配利润 B．当年实现的
题型：多项选择题
问题：
下列项目中，影响企业可供分配的利润的有( )。
A．年初未分配利润
B．当年实现的净利润
C．用盈余公积弥补亏损
D．应付普通股股利
题型：多项选择题
根据销售合同审核信用证，指出信用证存在的问题并说明应如何修改。
(1)销售合同
(5)装运期限：
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007
(6)装运港：
PORT OF LOADING: NINGBO CHINA
(7)目的港：
PORT OF DESTINATION: KOBE JAPAN
(8)分批装运：
PARTIAL SHIPMENTS: NOT ALLOWED
(9)转船：
TRANSSHIPMENT: NOT ALLOWED
(10)付款条件：
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALIDFOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险：
INSURANCE: TO BE COVERED BY THE BUYER.
(12)REMARKS：
Confirmed by：
买方 高岛 卖方 洪坡
THE BUYER THE SELLER
(2)信用证
2006DEC25 15:55:52 LOGICAL TERMINAL P005
MT700ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
RUNC SWPR3
UMR 00182387
MAGACK DWS7651 AUTH OK, KEY B19604214FAEA982, BKCHCNBJ SAIB JPJT RECORD
BASIC HEADERF 01 BKCHCNBJA300 81 18 157214
APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447
*ASAHI BANK LTD, ＜FORMERILY THE
*KYOWA SAIYAMA BANK, IJTD. ＞
*TOKYO
USER HEADERSERVICE CODE 103:
BANK PRIORITY 113:
MSC USER REF. 108:
INFO. FROM CI 115:
SEQUENCE OF TOTAL *27 : 1/1
APPLICABLE RULES*40 : IRREVOCABLE
DOC, CREDIT NUMBER *20 : LC-788-392328
DATE OF ISSUE *31C: 061225
EXPIRY *31D: DATE 070215
PIACE IN THE COUNTRY OF THE APPLICANT
APPLICANT *50 : NINGBO YIXIN IMP. ＆EXP. CO., LTD.
NO.1005 ZHONGSHAN ROAD(E.1),
NINGBO CHINA
BENEFICIARY *59 : SHINORMAN CO., LTD.
ITC BUILDING 6TH FLOOR SUITE 602
1-8-4 CHOME ISOBE-DORI CHUO KU KOBE JAPAN
AMOUNT *32B: CURRENCY HKD AMOUNT 26400,00
MAX. CREDIT AMOUNT *39 : UP TO
AVAILABLE WITH/BY *41D: ANY BANK
BY NECOTIATION
DRAFTS AT... *42C: DRAFTS AT SIGHT FOR FULL INVOICE
VALUE
DRAWEE *42A:
*ASAHI BANK LTD. ＜FORMERLY THE
*KYOWA SAIYAMA BANK. LTD. ＞
*TOKYO
PARTIAL SHIPMENTS *43P: ALLOWED
TRANSSHIPMENT *43T: ALLOWED
LOADING ON BOARD/DISPATCH/
TAKINC IN CHARGE AT/FROM...*44A:
SHANGHAI, CHINA
FOR TRANSPORTATION TO... *44B:
KOBE, JAPAN
LATEST DATE OF SHIP. *44C : 070130
DESCRIPT. OF GOODS *45A :
(1) WIDE MOUTH FLASK 3000PCS @ USD5,00
PACKAGING: NORMAL COLOR BOX
(2) THERMOS 4000PCS @ USD6,00
STAINLESS STEEL CAPACITY: 500ML
PACKING: COLOR BOX/PC, 12PCS/CARTON
PRICE TERM: CIF KOBE
DOCUMENTS REQUIRED *46A :
+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" AND NOTIFYAPPLICANT
+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.
+INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUE
INCLUDING: THE INSTITUTE CARGO CLAUSES(A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL MOTIONS CLAUSES, INSURANCECLAIMS TO BE PAYABLE IN JAPAN
+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.
+PACKING LIST IN 3 FOLD
+WEIGHT LIST IN 3 FOLD
ADDITIONAL COND.*47 :
1．T.T. REIMBURSEMENT IS PROHIBITED.
2．10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.
3．THE COODS TO BE PACKED IN STRONG EXPORT CARTONS.
DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD *48: DOCUMENTS TO BE PRESENTED WITHIN 2 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
CONFIRMATION *49: WITHOUT
INSTRUCTIONS *78:
THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INT’L OPERATIONS CENTER MAIL ADDRESS:C.P.O. BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.
TRAILER : ORDER IS ＜MAC:＞ ＜PAC: ＞ ＜ENC: ＞ ＜CHK: ＞ ＜TNG: ＞
MAC: 3CDFF763’
CHK: 8A1AA1203070
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