【答案解析】(a)(i)Bill of lading
The bill of lading is a receipt for, and document of title to, the goods.
It is legal evidence of a contract of carriage for the goods dispatched by sea and land.
It is usually an essential document for insurance claims.
(ii)Certificate of insurance
A document which shows the policy covering the goods being delivered.
It states the type of insurance, the risks involved and the amount covered.
The goods covered and the amount of value stated in the certificate must be consistent with the contents of other documents.
It must describe the date of the policy covered with the amount at least equivalent to the CIF value of the goods.
(iii)Certificate of Origin
It provides evidence of the origin of the goods, i.e., where the goods are produced.
It is used by the importing authorities to determine the applicable tariff rates.
It is not required unless the buyer or the buyer's country requests it.
(iv)Combined Shipment Document
It describes the transfer of goods from one mode of transport to another.
It is usually drawn together with the bill of lading or the air waybill.
The document is needed for transshipment.
(b)Comparisons between financial lease and operating lease:

	Financial lease	Operating lease
Lessor's responsibilities	The financing of facilities	Facilities' maintenance and servicing
Lessee's responsibilities	Possession of the facilities such as insurance coverage, maintenance and taxation	Make lease payments when using the facilities