비서 1급 기출문제·모의고사·오답노트·자동채점

2017년11월12일 43번

[사무영어]
Which statement gives the most inappropriate description of an invoice?

  • ① It is a commercial document issued by a seller to a buyer.
  • ② It normally contains the description of items sold, their prices and quantities.
  • ③ It is regarded as the letter of credit(L/C) between the trading partners which guarantees payment for the items.
  • ④ It sometimes serves as a request for payment for the items sold.
(정답률: 38%)

문제 해설

The statement "It is regarded as the letter of credit(L/C) between the trading partners which guarantees payment for the items" is the most inappropriate description of an invoice because an invoice is not a letter of credit. A letter of credit is a separate financial instrument used to guarantee payment between trading partners. An invoice is a commercial document that requests payment for goods or services sold.
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