未知题型 实践中，为了满足业务上的需要，提单上正面记载“船名”的意义在于：万一发生货损货差或其他合同纠纷，法院因收货人的申请采取诉前保全或诉讼保全措施时，有确定的客体。( )

未知题型 A straight bond______.A．pays a rate of interest that is linked to an index, such as the rate of inflationB．pays a fixed dividend lower than the market rate of interestC．pays a variable rate of interest throughout its lifeD．pays a fixed rate of interest throughout its life

单项选择题 经国务院的授权，财政部和国家税务总局的税收立法权是( )。 A．制定地方税法规 B．税法解释权 C．税收条例解释权 D．税目调整权