男孩，31d。其母亲近日发现该儿口腔粘膜上覆有不易拭去的白色斑块，无发热、流涎，奶量正常。其最可能的诊断是（）

A:白喉 B:溃疡性口炎 C:疱疹性口炎 D:病毒性口炎 E:鹅口疮

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: IRREVOCABLE DOC. Credit Number *20: LC-320-0254771 Date of lssue *31C: 090922 Expiry *31D: DATE 091222 PLACE CHINA Applieant *50: MARCONO CORPORATION RM1001, STAR BLDG. TOKYO, JAPAN Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO. NO. 35 WUYI ROAD QINGDAO. CHINA Amount *32: CURRENCY USD AMOUNT 70000.00 Pos./Neg. Tol. (%) 39A: 5/5 Available with/by *41D: ANY BANK BY NECOTIATION Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE Drawee 42A: ROYAL BANK LTD, TOKYO Partial Shipments 43P: ALLOWED Transshipment 43T: NOT ALLOWED Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT For Transport to 44B: OSAKA, JAPAN Latest Date of Ship 44C: 091210 Deseript. of Goods 45A: HALF DRIED PRUNE 2008 CROP CRADE SPEC QNTY UNIT PRICE (CASE) (USD/CASE) A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKA B L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKA PACKINC: IN WOODEN CASE. 12KGS PER CASE TRADE TERMS: CFR OSAKA Doeuments required 46A: FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED "FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001, STAR BLDG. TOKYO, JAPAN" +MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI- CATING APPLICANT’S REF. NO. SCLI-98-0474. +PACKING LIST IN TRIPLICATE (3). Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT. 2．补充资料： 发票号码：76IN-C001 发票日期：2009年9月8日 提单号码：NSD220055 提单日期：2009年12月5日 船名：FENGLEIV. 66026H 装运港：青岛港 集装箱：2×20’ FCL CY/CY 出口口岸：青岛海关 TRIU 1764332 SEAL08003 合同号：HA1101 KHLU1766888 SEAL08004 SHIPPING MARKS(唛头) 出口商；青岛华瑞贸易公司 MQ 净重：12.00KGS/CASE HA1101 毛重：14.00KGS/CASE OSAKA 尺码：(20×10×10)CM/CASE NOS1-3400 3．已填制的出口收汇核销单： 二、审核要求 根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出： 1．____________________________________ 2．____________________________________ 3．____________________________________ 4．____________________________________ 5．____________________________________ 6．____________________________________ 7．____________________________________

第一联存根联的“收汇方式”与信用证不符，应将“T/T”修改为“L/C at sight”。

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: IRREVOCABLE DOC. Credit Number *20: LC-320-0254771 Date of lssue *31C: 090922 Expiry *31D: DATE 091222 PLACE CHINA Applieant *50: MARCONO CORPORATION RM1001, STAR BLDG. TOKYO, JAPAN Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO. NO. 35 WUYI ROAD QINGDAO. CHINA Amount *32: CURRENCY USD AMOUNT 70000.00 Pos./Neg. Tol. (%) 39A: 5/5 Available with/by *41D: ANY BANK BY NECOTIATION Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE Drawee 42A: ROYAL BANK LTD, TOKYO Partial Shipments 43P: ALLOWED Transshipment 43T: NOT ALLOWED Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT For Transport to 44B: OSAKA, JAPAN Latest Date of Ship 44C: 091210 Deseript. of Goods 45A: HALF DRIED PRUNE 2008 CROP CRADE SPEC QNTY UNIT PRICE (CASE) (USD/CASE) A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKA B L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKA PACKINC: IN WOODEN CASE. 12KGS PER CASE TRADE TERMS: CFR OSAKA Doeuments required 46A: FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED "FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001, STAR BLDG. TOKYO, JAPAN" +MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI- CATING APPLICANT’S REF. NO. SCLI-98-0474. +PACKING LIST IN TRIPLICATE (3). Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT. 2．补充资料： 发票号码：76IN-C001 发票日期：2009年9月8日 提单号码：NSD220055 提单日期：2009年12月5日 船名：FENGLEIV. 66026H 装运港：青岛港 集装箱：2×20’ FCL CY/CY 出口口岸：青岛海关 TRIU 1764332 SEAL08003 合同号：HA1101 KHLU1766888 SEAL08004 SHIPPING MARKS(唛头) 出口商；青岛华瑞贸易公司 MQ 净重：12.00KGS/CASE HA1101 毛重：14.00KGS/CASE OSAKA 尺码：(20×10×10)CM/CASE NOS1-3400 3．已填制的出口收汇核销单： 二、审核要求 根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出： 1．____________________________________ 2．____________________________________ 3．____________________________________ 4．____________________________________ 5．____________________________________ 6．____________________________________ 7．____________________________________

第一联存根联的“约计收款日期”填写有误，应将“2009年11月30日”修改为提单日期2009年12月5日之后的某天。

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 OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001,STAR BLDG. TOKYO, JAPAN"+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE (3) INDI-CATING APPLICANT’S REF. NO. SCLI-98-0474.+PACKING LIST IN TRIPLICATE (3).Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN AREFOR ACCOUNT OF BENEFICIARYPresentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THE CREDIT.2．补充资料：发票号码：76IN-C001 发票日期：2009年9月8日提单号码：NSD220055 提单日期：2009年12月5日船名：FENGLEIV. 66026H 装运港：青岛港集装箱：2×20’ FCL CY/CY 出口口岸：青岛海关TRIU 1764332 SEAL08003 合同号：HA1101KHLU1766888 SEAL08004 SHIPPING MARKS(唛头)出口商；青岛华瑞贸易公司 MQ净重：12.00KGS/CASE HA1101毛重：14.00KGS/CASE OSAKA尺码：(20×10×10)CM/CASE NOS1-34003．已填制的出口收汇核销单：二、审核要求根据所给的相关资料审核上述出口收汇核销单，找出出口收汇核销单中的错误之处，并在下面详细列出：1．____________________________________2．____________________________________3．____________________________________4．____________________________________5．____________________________________6．____________________________________7．____________________________________

第三联出口退税专用联的“数量”填写与信用证不符，应将“2400 CASES”修改为“3400 CASES”。

信用证： LETTER oF CREDIT SEQUENCE OF TOTAL *27: 1/1 FORM OF DOCUMENTARY *40A: IRREVOCABLE DOC CREDIT NUMBER *20: 33423444 DATE OF ISSUE 31C: 20090830 DATE AND PLACE OF EXPIRY *31D: 20091025 CHINA APPLICANT *50: TKAMLA CORPORATION 6-7, KAWARA MACH OSAKA, JAPAN BENEFICIARY *59: TIANJIN IMP. AND EXP. CO. LTD 32, JIANGUO ROAD TIANJIN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 156100 AVAIL ABLE WITH/BY *41D: ANY BANK IN CHINA BY NECOTIATION DRAFTS AT… 41C: DRAFTS AT SIGHT FOR FULL INVOICE COST DRAWEE 42A: FUJI BANK LTD PARTIAL SHIPMENTS 43P: NOT ALLOWED TRANSSHIPMENTS 43T: ALLOWED LOADING ON BOARD 44A: TIANJIN FOR TR ANSPORTATION TO… 44B: OSAKA LATEST DATE OF SHIPMENT 44C: 20090917 2．补充资料 (1)ISSUING CARRIER’S AGENT: AMR CORP (2)AIRPORT OF DEPARTURE: TIANJIN AIRPORT (3)AIRPORT OF DESTINATION: OSAKA AIRPORT (4)FLIGHT/DATE: CA921/16 SEP 2009 (5)H.S. CODE: 6109.1000 (6)SHIPPING MARKS: TKAMLA S/C NO. SH090826 JAPAN C/NO. 1-UP (7)PACKING: ONE PC IN ONE PLASTIC BAG, 12 DOZEN PACKED IN ONE CARTON CROSS WT: 24kgs/CTN NET WT: 23kgs/CTN MEASUREMENT：72cm×45 cm×22cm/CTN (8)DOCUMENT TO ACCOMPANY AIRWAY BILL: COMMERCIAL INVOICE (9)货运单号码：99961394340 二、根据已知资料缮制航空运单

[10cf35b60ec253e38435a1f49cec3eca.gif]

一、已知资料 1．信用证 SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: 5715255123 DATE OF ISSUE 31C: 090312 DATE AND PLACE OF EXPIRY *31D: 090615 IN CHINA APPLICANT *50: MAMUT ENTERPRISESAV TARRACONA75-4 BARCELONA. SPAIN BENEFICIARY *59： XIAMEN HONCYUN CORPORATION 223 GANXIANC ROAD XIAMEN. CHINA AMOUNT 32B: CURRENCY USD AMOUNT 25560.00 AVAIL ABLE WITH/BY 41D: ANY BANK IN CHINA BY NECOTIATION PARTIAL SHIPMENTS 43P: ALLOWED TRANSSHIPMENT 43T: NOT ALLOWED LOADING ON BOARD 44A: XIAMEN FOR TRANSPORTATION TO 44B: BARCELONA(SPAIN) LATEST DATE OF SHIPMENT 44C: 090601 DESCRIPT OF GOODS 45A: HAND TOOLS AS PER PROFORMA INVOICE NO. 56941 CFR BARCELONA DOCUMENTS REQUIRED 46A: SIGNED COMMERCIAL INVOICE, 3 FOLD PACKING LIST, 3 FOLD. FULL SET CLEAN ON BOARD OCEAN BILL OF LADING ISSUED TO THE ORDER OF SHIPPER, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. CHARCES 71B: ALL BANKING CHARGES OUTSIDE SPAIN ARE FOR ACCOUNT OF BENEFICIARY. PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT 2．补充资料： (1)INVOICE NO. JSC096814 (2)PACKING G.W/kgs N.W/kgs MEAS/(m3) HAND TOLLS ART01: Packed in 1 wooden case of 1500 pcs each 1380/case 1730/case 0.4/case ART02: Packed in 1 wooden case of 1000 pcs each 1030/case 1020/case 0.3/case Packed in ONE 20’ CONTAINER(集装箱号：TEXU2263978) (3)唛头：HAND TOOLS BARCELONA C/NO. 1-5 (4)金发编号：JF0387458 (5)人民币账号：RMB06128614 (6)生产厂家：厦门工具厂 二、根据已知资料缮制托运单

[ac9f2c8a2992f2580edd8d689f65c31c.gif]

一、已知资料 1．信用证： LETTER OF CREDIT SEQUENCE OF TOTAL *27: 1/1 FORM OF DOCUMENTARY *40A: IRREVOCABLE DOC CREDIT NUMBER *20: 30008922 DATE OF ISSUE 31C: 20090830 DATE AND PLACE OF EXPIRY *31D: 20091025 CHINA APPLICANT *50: TKAMLA CORPORATION 6-7, KAWARA MACH 0SAKA, JAPAN BENEFICIARY *59: TIANJIN IMP. AND EXP. CO. LTD 32, JIANGUO ROAD TIANJIN, CHINA AMUNT *32B: CURRENCY USD AMOUNT 156100 AVAILABLE WITH/BY *41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT… 41C: DRAFTS AT SIGHT FOR FULL INVOICE COST DRAWEE 42A: FUJI BANK LTD PARTIAL SHIPMENTS 43P: NOT ALLOWED TRANSSHIPMENS 43T: ALLOWED LOADING ON BOARD 44A: TIANJIN FOR TRANSPORTATION TO… 44B: OSAKA LATEST DATE OF SHIPMENT 44C: 20090917 DESCRIPT OF GOODS 45A: 5760 PCS COTTON T-SHIRT AS PER BUYER’S SALES CONTRACT USD4.00/PC CFR OSAKA DOCUMENTS REQUIRED 46A: COMMERCIAL INVOICE ONE ORICINAL AND 2 COPIES PACKING LIST IN ORIGINAL AND 2 COPIES 2．其他资料： (1)ISSUING CARRIER’S AGENT: AMR CORP (2)AIRPORT OF DEPARTURE: TIANJIN AIRPORT (3)AIRPORT OF DESTINATION: OSAKA AIRPORT (4)FLIGHT/DATE: CA921/16 SEP 2009 (5)H. S. CODE: 6109.1000 (6)SHIPPING MARKS: TKAMLA S/C NO. SH030826 OSAKA C/NO. 1-UP (7)PACKING: ONE PC IN ONE PLASTIC BAG, 12 DOZEN PACKED IN ONE CARTON GROSS WT. : 24kgs/CTN NET WT. : 23kgs/CTN MEASUREMENT: 72cm×45cm×22cm/CTN (8)DOCUMENT TO ACCOMPANY AIRWAY BILL: COMMERCIAL INVOICE 二、根据已知资料缮制航空托运单   中 国 民 用 航 空 局 THE CIVIL AVIATION ADMINISTRATION OF CHINA 国 际 货 物 托 运 书 SHIPPER’S LETTER OR INSTRUCTION

中 国 民 用 航 空 局 THE CIVIL AVIATION ADMINISTRATION OF CHINA 国 际 货 物 托 运 书 SHIPPER’S LETTER OR INSTRUCTION [1a57192cd6057cd4fa4d9dbec5cb6c61.gif]