单证员考试《国际商务单证缮制与操作》真题与答案.docx
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单证员考试《国际商务单证缮制与操作》真题与答案
2012年全国国际商务单证员专业考试
国际商务单证缮制与操作试题
（考试时间：
6月10日下午15:
30——17:
30）
一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36分）。
请在答题纸上作答。
合同：
SALESCONFIMATION
ContractNo.YM0806009
Date:
June05,2011
TheSeller:
TianjinYimeiInternationalCorp.
Address:
58DongliRoadTianjin,China
TheBuyer:
VALUETRADINGENTERPRISE,LLC
Address:
Rm1008GreenBuildingKuwait
ThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
SpecificationofGoods
Quantity
Unitprice
Amount
Man’sWindBreaker
StyleNo.YM082
Colour:
Black
Khaki
2500PCS
2500PCS
CIFC5KUWAIT
USD15.10/PC
USD15.10/PC
USD37750.00
USD37750.00
TOTAL
5000PCS
USD75500.00
TOTALAMOUNT:
SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.
Packing:
20pcsarepackedinoneexportstandardcarton.
ShippingMarks:
VALUE
ORDERNO.A01
KUWAIT
C/No.1-UP
TimeofShipment:
BeforeAUGG.10,2011
LoadingPortandDestination:
FromTianjin,ChinatoKuwait
Partialshipment:
Notallowed
Transshipment:
Allowed
Insurance:
Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRisk
asperCICofPICCdated01/01/1981
TermsofPayment:
ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2011,and
remainingvalidfornegotiationinChinaforfurther15daysaftertheeffected
shipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOF
CHINA.AllbankingchargesoutsideChina（themainlandofChina）arefor
accountoftheDrawee.
Documents:
+Signedcommercialinvoiceintriplicate.
+Fullset（3/3）ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorder
blankendorsednotifyingtheapplicant.
+InsurancePolicyinduplicateendorsedinblank.
+PackingListintriplicate.
+CertificateofOriginissuedbyChinaChamberofCommerce.
Signedby:
THESELLER:
THEBUYER:
TianjinYimeiInternationalCorp.VALUETRADINGENTERPRISE,LLC
JackJulia
信用证：
27:
SEQUENCEOFTOTAL:
1/1
40A:
FORMOFDOC.CREDIT:
IRREVOCABLE
20:
DOC.CREDITNUMBER:
KR369/03
31C:
DATEOFISSUE:
110619
40E:
APPLICABLERULES:
UCPLATESTVERSION
31D:
DATEANDPLCAOFEXPIRY:
110825KUWAIT
51D:
APPLICANTBANK:
VALUETRADINGENTERPRISECORP.
RM1008GREENBUILDINGKUWAIT
50:
APPLICANT:
AORESPECIALTIESMATERIALCORP.
YARIMCA,KOCAELI41740,IZMIT,TURKEY
59:
BENEFICIARY:
TIANJINYMEIINTERNATIONALCORP.
58DONGLIROADTIANJIN,CHINA
32B:
CURRENCYCODE,AMOUNT:
USD71500.00
41A:
AVAILABLEWITH…BY:
BANKOFCHINA
BYNEGOTIATION
42C:
DRAFTSAT…:
90DAYSAFTERSIGHT
42A:
DRAWEE:
VALUETRADINGENTERPRISE,LLC
43P:
PARTIALSHIPMENTS:
NOTALLOWED
43T:
TRANSSHIPMENT:
NOTALLOWED
44E:
PORTOFLOADING/AIRPORTOFDEPARTURE:
ANYCHINESEPORT
44F:
PORTOFDISCHARGE/AIRPORTOFDESTINATION:
KUWAITBYSEAFREIGHT
44C:
LATESTDATEOFSHIPMENT:
110710
45A:
DESCRIPTIONOFGOODSAND/ORSERVICES:
5000PCSWINDBREAKER
STYLENO.YM085
ASPERORDERNO.A01ANDS/CNO.YM009
ATUSD15.10/PCCIFKUWAIT
PACKEDINCARTONOF20PCSEACH
46A:
DOCUMENTSREQUIRED
+SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGLCNO.AND
CONTRACTNO.
+FULLSET（3/3）OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTO
APPLICANTANDBLANKENDOSEDMARKED“FREIGHTTOCOLLECT”
NOTIFYTHEAPPLICANT
+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:
TOTALNUMBEROFPACKAGESSHIPPED;CONTENT（S）OFPACKAGE（S）,GROSS
WEIGHT,NETWEIGHTANDMEASUREMENT.
+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYA
LOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.
+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120%
INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC（1/1/1981）
71B:
CHARGES:
ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOF
BENEFICIARYINCLUDINGREIMBURSINGCHARGES
经审核，信用证存在问题如下：
1．31D信用证到期时间错，应该是110815；
2．31D信用证到期地点错，应该是CHINA；
3．50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.；
4．59受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP.；
5．32B金额错，应该是USD75500.00；
6．42C汇票期限错，应该是60DAYSAFTERSIGHT；
7．42A汇票付款人错，应该是开证银行；
8．43T转运要求错，应该是ALLOWED；
9．44E装运港错，应该是TIANJIN,CHINA；
10．44F卸货港错，应该是KUWAIT；
11．44C最晚装运日错，应该是110731；
12．45A货物名称错，应该是MEN’SWINDBREAKER；
13．45A合同号码错，应该是YM0806009；
14．45A贸易术语错，应该是CIFC5KUWAIT；
15．46A第2条提单抬头错，应该是MADEOUTTOORDER；
16．46A第2条提单运费显示错，应该是FREIGHTPREPAID；
17．46A第5条保单加成错，应该是FOR110%INVOICEVALUE；
18．71B银行费用错，应该是FORACCOUNTOFTHEDRAWEE。
二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）
请在答题纸上作答。
2011年6月20日，上海华联皮革制品有限公司（SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA）向SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，达成以下主要合同条款：
1.Commodity:
DOUBLEFACESHEEPSKIN
COLOURCHESTNUT
2.Quantity:
3175.25SQFT（平方英尺）
3.PACKING:
INCARTONS
4.UnitPrice:
USD7.40/SQFTCIFSEOUL
5.Amount:
USD23496.85
6.Timeofshipment:
DuringNOV.2011
PortofLoading:
SHANGHAI,CHINA
PortofDestination:
SEOUL,KOREA
Partialshipment:
ALLOWED
Transshipment:
PROHIBITED
7.Insurance:
TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERING
ALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.
8.Payment:
BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACH
THESELLERNOTLATERTHANJUNE24,2011,VALIDFORNEGOTIATION
INCHINAUNTILTHE15THDAYAFTERTIMEOFSHIPMENT
Document:
（1）SIGNEDCOMMERCIALINVOICEIN3FOLD.
（2）SIGNEDPACKINGLISTIN3FOLD.
（3）FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUED
TOORDERANDBLANKENDORSEDMARKED“FREIGHTPREPAID”AND
NOTIFYTHEAPPLICANYT.
（4）CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHE
CHAMBEROFCOMMERCEINCHINA
（5）INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANK
FOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOF
CICOFPICC（1/1/1981）.SHOWINGTHECLAIMINGCURRENCYISTHE
SAMEASTHECURRENCYOFCREDIT
相关资料：
（1）信用证号码：
MO722111057
（2）合同号码：
HL20110315
SVSDESIGNPLUSCO.,LTD国际商务单证员金浩于2011年6月23日向KOOKMINBANK,SEOUL,KOREA办理申请电开信用证手续，通知行是BANKOFCHINA,SHANGHAIBEANCH
标注蓝色的字就是错误部分。
IRREVOCABLEDOCUMENTARYCREDITAPPLICATION
TO:
BANKOFCHINADate:
JUNE25,2011
Beneficiary（fullnameandaddress）
L/CNo.MO722111059
SVSDESIGNPLUSCO.,LTD.
ContractNo.HL20110315
1-509HANNAMDONGYOUNGSAN-KU,
Dateandplaceofexpiryofthecredit
SEOUL,KOREA
NOV.15,2011inCHINA
Partialshipment
Transshipment
Issuedbyteletransmission（whichshallbetheoperative
notallowed
allowed
instrument）
Loadingonboard/dispatch/takinginchargeat/from
Amount（bothinfiguresandwords）
SEOUL,KOREA
EUR23496.85
NotlatethanOCT.31,2011
SAYEUROTWENTYTHREETHOUSANDFOUR
FortransportationtoSHANGHAI,CHINA
HUNDREDNINETYSIXPOINTEIGHTYFIVEONLY
Descriptionofgoods:
CreditavailablewithANYBANKINCHINA
DOUBLEFACESHEEPSKIN
bynegotiationagainstthedocumentsdetailedherein
COLOURCHESTNUT
andbeneficiary’sdraftfor100%oftheinvoicevalue
3175.25PCS
ATSIGHT
Packing:
INGUNNYBAGS
drawnonUS.
CFR
Documentsrequired:
（markedwith×）
1.（×）SignedCommercialinvoicein5copiesindicatinginvoiceNo.,contractNo.
2.（×）FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,
marked“freight”（×）tocollect/（）prepaidshowingfreightamountnotifytheapplicant.
3.（×）InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinain
currencyofthedraft,blankendorsed,covering（×）OceanMarineTransportation/（）AirTransportation
/（）OverLandtransportationAllrisks.
4.（×）PackingList/WeightMemoin5copiesindicationquantity/grossandnetweightsforeachpackageand
packingconditionsascalledforbytheL/C.
5.（）CertificateofQuantity/Weightin____copiesissuedbyanindependentsurveyorattheloadingport,
indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.
6.（）CertificateofQualityin____copiesissuedby（）manufacturer/（）publicrecognizedsurveyor/（）.
7.（）Beneficiary’sCertifiedcopyofFAXdispatchedtotheaccounteewithin____aftershipmentadvising（）
nameofvessel/（）date,quantity,weightandvalueofshipment.
8.（）Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingto
thecontractterms.
9.（）ShippingCompany’sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeor
theirshippingagents.
10.（×）Otherdocuments,ifany:
a）CertificateofOriginin3copiesissuedbyauthorizedinstitution.
AdditionalInstructions:
……………………
Advisingbank:
KOOKMINBANK,SEOUL,KOREA
三、根据所给资料缮制商业发票、原产地证明、保险单（共40分）
请在答题纸上作答。
出口商（托运人）：
DAYUCUTTINGTOOLSI/ECORP
774DONGFENGEASTROAD，TIANJIN，CHINA
进口商（收货人）：
FAREASTERNTRADINGCOMPANYLIMITED
336LONGSTREETNEWYORK
发票日期：
2011年5月15日
发票号：
X118
合同号：
MK007
信用证号；4I-19-03
装运港：
TIANJIN
中转港：
HONGKONG
目的港：
NEWYORK
运输标志：
FETC
MK007
NEWYORK
C/No.1-UP
货名：
CUTTINGTOOLS
数量：
1500SETS
包装：
纸箱装，每箱3SETS
单价：
CIFNEWYORKUSD128/SET
原产地证书号：
IBO12345678
商品编码：
12970400
保险单号：
ABX999
保险单日期：
2011年5月18日保险加成率：
10％
提单日期：
2011年5月20日
船名航次：
HONGXINGV.777
险别：
COVERINGICC（A）ASPERINSTITUTECARGOCLAUSEOF1982
赔付地点：
NEWYORKINUSD
1．商业发票（15分）
COMMERCIALINVOICE
TO:
（1）
INV.NO.
（2）X118
FAREASTERNTRADINGCOMPANYLIMITED
DATE:
（3）15MAY2011
336LONGSTREET
S/CNO.
（4）MK007
NEWYORK
L/CNO.
（5）41-19-03
FROM
（6）TIANJIN
VIA
（7）HONGKONG
TO
（8）NEWYORK
BY
（9）SEA
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITY
UNITPRICE
AMOUNT
（10）
（11）
（12）
（13）
（14）
FETC
CUTTINGTOOLS
CIFNEWYORK
M
升级会员 