根据所给信用证回答问题
FROM: INDUSTRIAL BANK OF JAPAN, LIMITED, TOKYO
TO: BANK OF CHINA, SHANGHAI
SQUENCE OF TOTAL: 27:1/1
FORM OF DOC. CREDIT: 40A: IRREVOCABLE
DOCU. CREDIT NO.: 20:ILC136107800
DATE OF ISSUE: 31C: 20111015
DATE & PLACE OF EXP.: 31D: 20111215 INTHE COUNTRY OF BENEFICIARY
APPLICANT: 50: ABC COMPANY, 1-3 MACH1 KU STREET, OSAKA, JAPAN
BENEFICIARY: 59: SHANGHAI DA SHENG CO., LTD. UNIT C 2/F JINGMAO TOWER,
SHANGHAI ,CHINA
CURRENCY CODE, AMOUNT:32B: USD21 240.00
AVAILABLE WITH/.BY ... 41D: BANK OF CHINA BY NEGOTIATION
DRAFTS AT...: 42C: SIGHT FOR 100PCT INVOICE VALUE
DRAWEE: 42D: THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE
PARTIAL SHIPMENT: 43P: ALLOWED
TRANSSHIPMENT: 43T: NOT ALLOWED
LOAD/DISPATCH/TAKING :44A: SHANGHAI
TRANSPORTATION TO...: 44B: OSAKA/TOKYO
LATEST DATE OF SHIPMET: 44C: 20111130
DESCRIP GOODS/SERVICE: 45A: 4000 PCS “DIAMOND” BRAND CLOCK ART NO. 791 AT
USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW CARTONS
DOCUMENTS REQUIRED: 46A:
IN 3 FOLD UNLESS OTHERWISE STIPULATED:
1. SIGNED COMMERCIAL INVOICE.
2. SIGNED PACKING LIST.
3. CERTIFICATE OF CHINESE ORIGIN.
4. BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPINGDOCUMENTS INCLUDING ORIGINAL "FORM A" HAS BEEN SENT DIRECTLY TO THEAPPLICANT.
5. *COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPINGSAMPLE.
6. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIFVALUE, COVERING W.RA RISKS AND WAR RISKS.
7. 2/3 PLUS ONE COPY OF CLEAN "ON BOARD" OCEAN BILLS OF LADING, MADE OUT TOORDER AND BLANK ENDORSED MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT.
ADDITIONAL CONDITION:47A:
ALL DRAFTS DRAWN HERE UNDER MUST BE MARKED “DRAWN UNDER INDUSTRIALBANK OF JAPAN, LTD., HEAD OFFICE, CREDIT NO. ILC 136107800 DATED OCT. 15,2011”ANDTHE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT.T/T REIMBURSEMENT IS NOT ACCEPTABLE.
DETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE JANPAN ARE FORBENEFICIARY'S ACCOUNT.
PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTERTHE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OFTHE CREDIT.
CONFIRMATION 49: WITHOUT.
SPECIAL INSTRUCTION TO THE ADVISING BANK: ALL DOCUMENTS INCLUDINGBENEFICIARY'S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO OUR HEADOFFICE. MARUNOUCHI, CH1YODA-U, TOKYO, JAPAN 100, ATTN. INTERNATIOANL BUSINESSDEPT. IMPORT SECTION, IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS ANDDOCUMENTS, WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU.
SEND. TO REC, INFO. 72: ACKNOWLEDGE RECEIPT.
TRAILER ORDER IS
IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARYCREDITS (2007 REVISION),INTERNATIONAL CHAMBER OF COMMERCE PUBLICATIONNO.600.
根据上述信用证内容,回答下列问题:
(1)本信用证的种类为(至少四种)______。
(2)该信用证的有效期、交单期分别为______。
(3)如果已装船提单的签发日为11月15日,则受益人最迟应在几月几日向银行交单?
(4)该信用证项下,汇票的种类是什么?汇票的付款人是______。
(5)受益人应提交的单据种类及其份数为______。
(6)根据UCP600的有关规定,对标有“*”符号的部分内容进行分析,并指出这种条款对受益人的影响。
第1题
A.同一学历继续教育,扣除时限最长不得超过48个月
B.住房贷款利息,扣除时限最长不得超过180个月
C.子女教育,扣除时间为子女满3周岁当月至全日制学历教育结束的次月
D.专业技术人员职业资格继续教育,扣除时间为取得相关证书的次年
第2题
A.住房贷款利息,扣除时限最长不得超过180个月
B.子女教育,扣除时间为子女年满3周岁当月至全日制学历教育结束的次月
C.同一学历继续教育,扣除时限最长不得超过48个月
D.专业技术人员职业资格继续教育,扣除时间为取得相关证书的次年
第3题
A.同一学历继续教育,扣除时限最长不得超过48个月
B.住房贷款利息,扣除时限最长不得超过180个月
C.子女教育,扣除时间为子女满3周岁当月至全日制学历教育结束的次月
D.专业技术人员职业资格继续教育,扣除时间为取得相关证书的次年
第4题
A.子女教育,扣除时间为子女年满3周岁当月至全日制学历教育结束的次月
B.住房贷款利息,扣除时限最长不得超过180个月
C.专业技术人员职业资格继续教育,扣除时间为取得相关证书的次年
D.同一学历继续教育,扣除时限最长不得超过48个月
第5题
A.大病医疗支出可以在预扣预缴或汇算清缴阶段扣除
B.住房贷款利息和住房租金支出不能同时扣除
C.住房租金支出可以选择由夫妻双方中任何一方扣除
D.境内外住房贷款利息均可以扣除
第6题
A.住房贷款利息,扣除时限最长不得超过120个月
B.同一学历继续教育,扣除时限最长不得超过24个月
C.技能人员职业资格继续教育,扣除时间为取得相关证书的当年
D.大病医疗,扣除时间为医疗保障信息系统记录的医药费用实际支出的次年
第7题
A.纳税人可以自己作为继续教育学历(学位)教育支出扣除,每月400元
B.继续教育中的学历(学位)教育,凭学籍信息扣除,不考察最终是否取得证书,最长扣除24个月
C.取得相关证书的当年是指证书颁发的当年,具体以证书上面的日期为准
D.如果继续教育没有证书的,除另有规定外,不能享受3600元的定额扣除
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