Arthur Corp. issued $2500000 of 20-year, 9% callable bonds on July 1 , 2005, with interest payable on June 30 and December 31 . The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions:

A.debit to Interest Payabl

B.credit to Interest Receivabl

C.credit to Interest Payabl

D.credit to Interest Expens

E.

Read the following passage and fill in the blanks with its contents.

As per the terms and conditions of the Contract No. 123, the payment is to be made by a documentary credit. Now, at the request of the importer, Mr. Houston & His Son, COTOBAML M. A. Hereby issues a documentary credit No. 56789 in favor of China National Chemicals Imp. ＆ Exp. Corp, 56 Dongnanmen street, Beijing, to the extent of USD 56,700.00 on May 23, 2008.

On June 1,2008 the exporter shipped the relative goods and drew a draft on the issuing bank, asking him to pay the credit amount at 60 days after sight of the draft, the draft was authorized to be signed by the corporate staff, Grace Peter.

Bill of Exchange

NO. 123 Dated (1) .

Exchange for (2) .

At (3) days after sight of this FIRST of Exchange (Second of exchange being unpaid)

Pay to the order of (4) .

The sum of (5) .

Drawn under L/C No. (6) . dated (7) .

Issued by (8) .

Value received and charged the same amount to

TO (9) .

(10)

(80)

根据以下信用证填制商业发票、提单、汇票。 (对于单据上必须填写的项目，而信用证上又无明确规定的请自行设定) IRREVACABLE LETYER OF CREDIT 00／0108／11106 FROM： ALAHLI BANK OF KUWAIT DATE OF ISSUE： DECEMBER 21st，2000 BENEFICIARY： SHANGHAI IN2fERN．ATIONAL TRADE AND SERVICE CORP 30 ZHONGSHAN ROAD(E 1．)SHANGHAI，CHINA AMOUNT： EXACTLY USD19，322．40 (NINETEEN THOUSAND THIREE HUNDRED TWEENTY TWO US DOLLARS AND FORTY CENTS) ADVISING BANK：BANK OF CHINA，SHANGHAI APPLICANT： MOHAMMED SAMEEH HANQEER， KUWAIT，P．O．BOX 306． EXPIRY DATE AND PLACE：FEB 5，200 1，AT SHANGHAI AVAILABLE BY：NEGOTIATION COVING： HYDRANLIC JACKS 80 SETS，USD 241．53 PER SET CFR KUWAIT THE GOODS ARE TO BE PACKED IN 80 CARTONS SHIPING TERMS：FROM SHANGHAI TO KUWAIT NOT LATER THAN JANUARY 20th，2001 PAYMENT AVAILABLE BY BENEFICIARIE’S DRAFT AT 90 DAYS SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE AND ACCOMPANIED BY THE FOLLOWING DDCUMENTS： _____SIGNED COMMERCIAL INVOICE IN THREE COPIES _____COMPLETE SET OF BILL oF LADING ISSUED TO THE ORDER OF ALAHLI BANK OF KUWAIT NOTIFYING AL-TEBAH COTRACTINGESR，EVIDENCING FREIGHT PREPAID SHIPPING MARK：SAMCO KUWAIT MADE IN CHINA ALL DRAFTS TO BE MAR．KED DRAWN UNDER ALAHLI BANK OF KUWAIT L／C N0．OO／0108／11106 DATED 21 DECEMBER 2000． WE UNDERT、AKE TO HONOUR YOUR DRAFTS IN STRICT、 COMPLIANCE WITH THE TERMS OF THIS CREDIT．

The U.S. Treasury spot rates are provided in the following table:

Given a consistent corporate spread of 0.50%, what will be the most likely price of a 4% coupon corporate bond with 2 years to maturity？

A. $100.61

B. $102.96

C. $98.92

患病的英文

资料1

中华人民共和国海关进口货物报关单

预录入编号： 海关编号

资料2

北京顺昌进出口公司

BEUING SHUNCHANG IM／EX TRADE CoRP

INVolCE

NO.ZY1807231

资料3

BILL OF IADING

N（）：DNB 3695IBN

请根据上述材料，选择下列栏目的正确选项：

第 106 题 “申报日期”栏：（）。

A．05．11．12

B．05．11．21

C．05．11．22

D．05．11．25

Can the name of the applicant be changed in a Letter of Credit after it has been issued？

(1)( ) Yes.

(2)( ) No.

Question 2

The Merchantile Bank also issued coins until the late 970's.

A．正确

B．错误

(1)( ) Yes

(2)( ) No