全国国际商务单证员考试试题《国际商务单证缮制与操作》.docx
《全国国际商务单证员考试试题《国际商务单证缮制与操作》.docx》由会员分享，可在线阅读，更多相关《全国国际商务单证员考试试题《国际商务单证缮制与操作》.docx（18页珍藏版）》请在冰豆网上搜索。
全国国际商务单证员考试试题《国际商务单证缮制与操作》
2010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
一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）
SALESCONTRACT
THESELLER:
NO.WILL09068
SHANGHAIWILLTRADING.CO.,LTD.DATE:
JUNE.1,2009
NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:
SHANGHAI,CHINATHEBUYER:
NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUM
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsand
conditionsstipulatedbelow:
Commodity&Specification
Quantity
PriceTerms
Unitprice
Amount
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900327,
3000PCS
5000PCS
CIFANTWERPUSD10.50/PC
USD12.00/PC
USD31500.00
USD60000.00
TOTAL:
8000PCS
USD91500.00
Totalamount:
U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
Packing:
INCARTONSOF50PCSEACHShippingMark:
ATSELLER’SOPTION
TimeofShipment:
DURINGAUG.2009BYSEA
LoadingPortandDestination:
FROMSHANGHAI,CHINATOANTWERP,BELGIUM
PartialShipmentandTransshipment:
AREALLOWED
Insurance:
TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED
01/01/1981.
TermsofPayment:
THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.
SELLERBUYER
SHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE
张平LJSKOUT
ISSUEOFDOCUMENTARYCREDIT
27:
SEQUENCEOFTOTAL：
1/1
40A:
FORMOFDOC.CREDIT：
IRREVOCABLE
20:
DOC.CREDITNUMBER：
132CD6372730
31C:
DATEOFISSUE：
090715开证日期不符，改090702之前
40E:
APPLICABLERULES：
UCPLATESTVERSION
31D:
DATEANDPLACEOFEXPIRY：
DATE090910PLACEINBELGIUM有效期改090915，到期地点在中国
51D:
APPLICANTBANK：
INGBELGIUMNV/SV（FORMERLYBANKBRUSSELSLAMBERTSA）,GENT
50:
APPLICANT：
NUBONNETERIEDEGROOTEAUTOSTRADEWEG6
9090MELLEBELGIUM
59:
BENEFICIARY：
SHANGHAIWILLIMPORTANDEXPORTCO.,LTD受益人名称应为SHANGHAIWILLTADINGCO.,LTDNO.25JIANGNINGROAD,SHANGHAI,CHINA
32B:
AMOUNT：
CURRENCYUSDAMOUNT19500.00信用证金额应为USD91500.00
41A:
AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION
42C:
DRAFTSAT…30DAYSAFTERSIGHT付款期限改为ATSIGHT
42A:
DRAWEE：
NUBONNETERIEDEGROOTE受票人有误改开证行INGBELGIUMNV/SV（FORMERLYBANKBRUSSELSLAMBERTSA）,GENT）或付款行，不应是开证申请人
43P:
PARTIALSHIPMTS：
NOTALLOWED改为允许分批
43T:
TRANSSHIPMENT：
ALLOWED
44E:
PORTOFLOADING：
ANYCHINESEPORT装运港不符改SHANGHAI
44F:
PORTOFDISCHARGE：
ANTWERP,BELGIUM
44C:
LATESTDATEOFSHIPMENT：
090815最迟装运期改090831
45A:
DESCRIPTIONOFGOODS
+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.
+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.
SALESCONDITIONS:
CFRANTWERP
PACKING:
50PCS/CTN
品名不符改WORKSHORTTROUSERS
单价币别不符改USD不是EUR
贸易术语不是CFR是CIF
合同号改为WILL09068
46A:
DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES
2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT提单运费项目应注明FREIGHTPREPAID,不是FREIGHTCOLLECT
4.CERTIFICATEOFORIGIN.
3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.
4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR
120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE保险金额为发票金额的110PCT不是120PCT，保险险别改ALLRISKSANDWARRISK
47A:
ADDITIONALCODITIONS
1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.
7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.
71B:
CHARGES：
ALLCHARGESARETOBEBORNBYBENEFICIARY
所有费用由受益人负担不合理
48:
PERIODFORPRESENTATION：
WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT
交单期限应为装运日期后15天不是装运日后5天
49:
CONFIRMATIONINSTRUCTION：
WITHOUT
50申请人有误改NUBONNETERIEDEGROOTE,AUTOSTRADEWEG09090MEUEBELGIUM
经审核信用证后存在的问题如下：
二、根据所给资料审核并修改已填制错误的汇票、提单、保险单（34分）
资料：
BENEFICIARY:
ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINAAPPLICANT:
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
……
DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.
……
YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATIONBENEFICIARY.
AVAILABLEWITHANYBANKINCHINABYNEGOTIATION
……
FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.
……
INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981
……
GOODS:
5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON
……合同号：
ABC234信用证号：
DT905012发票号：
1234567发票日期：
2009年5月5日
发票金额：
USD108000CIFNEWYORK
装运港：
TIANJINCHINA
目的港：
NEWYORKUSA
装船日期：
2009年5月15日
开船日期：
2009年5月15日
发票签发人：
ABCLEATHERGOODSCO.,LTD.
ALICE
G.W:
2408KGS
N.W:
2326KGSMEASUREMENT:
21.70CBM
NOOFPACKAGES:
500CARTONS船名、航次号：
SUNV.126提单号码：
CNS010108895集装箱号/封号：
YMU259654/56789运输标记：
XYZ
1234567
NEWYORKNOS.1-500
保险单号码：
HMOP09319089
BILLOFEXCHANGE
凭信用证号
Drawnunder:
XYZTRADINGCOMPANYL/CN0.89765
日期（DRAWNUNDER后面改POYALBANKOFNEWYORK,信用证号是DT905012）
Dated:
May15,2009（开证日期是APR.15,2009）
号码（编号改1234567）汇票金额（小写改USD97,200.00）中国天津
No.123456Exchangefor
USD108,000.00
Shanghai，ChinaDate:
June1,2009
（出票地点是TIANJIN）
见票（出票日期不早于20090515不晚于0531）日后（本汇票之副本未付）付交
At30daysaftersightofthisFIRSTofExchange（SecondofExchangebeingunpaid）paytotheorderofBANKOFCHINA，TIANJINBRANCH金额
thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
改为USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY
此致
To:
XYZTRADINGCOMPANYABCLEATHERGOODSCO.,ALICE
受票人TO:
POYALBANKOFNEWYORK，，出票人ABCLEATHERGOODSCO.,LTD
ShipperInsertName,AddressandPhone
B/LNo.CNS010108895
ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
中远集装箱运输有限公司
COSCOCONTAINERLINES
TLX:
33057COSCOCNFAX:
+86（021）65458984
ORIGINAL
ConsigneeInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA（改TOORDER）
NotifyPartyInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
OceanVesselVoy.No.
PortofLoading
SUNV.126
SHANGHAI（改为TIANJIN）
Port-to-Port
BILLOFLADING
Shippedonboardandconditionexceptasother-……
PortofDischarge
PortofDestination
LONGBEACH（改NEWYORK）
Marks&Nos.Container/SealNo.
No.of
ContainersorPackages
DescriptionofGoods
GrossWeightKgs
Measurement
XYZ
1234567
LONGBEACHNOS.1-500
YMU259654/56789
5,000PCS
包装件数应为500CARTONS
LEATHERGOODS
（改LEATHERBAGS）
FREIGHTPREPAID
2400KGS
毛重应为2408KGS
20.70CBM
尺码应为21.70CBM
DescriptionofContentsforShipper’sUseOnly（NotpartofThisB/LContract）
TotalNumberofcontainersand/orpackages（inwords）SAYFIVETHOUSANDPCSONLY
改为SAYFIVEHUNDREDCARTONSONLY
Ex.Rate:
Prepaidat
Payableat
Placeanddateofissue
LONGBEACH
TIANJINMAY..30,2009
TotalPrepaid
No.ofOriginalB（s）/L
SignedfortheCarrier
THREE（3）
COSCOCONTAINERLINES
+++
LADENONBOARDTHEVESSEL
DATE:
MAY.30,2009BY:
COSCOCONTAINERLINES
+++
货物运输保险单
CARGOTRANSPORTATIONINSURANCEPOLICY
总公司设于北京一九四九年创立
HeadOfficeBeijingEstablishedin1949发票号（INVOICENO.）1234567保单号次
合同号（CONTRACTNO.）ABC234POLICYNO.HMOP09319089
信用证号（L/CNO.）DT905012
被保险人（INSURED）XYZTRADINGCOMPANY改为ABCLEATHERGOODSCO.,LTD
中国人民财产保险保险有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED‚THECOMPANY‛）ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHE
CONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.
标记MARKS&NOS.
包装及数量QUANTITY
保险货物项目DESCRITIONOFGOODS
保险金额AMOUNTINSURED
XYZ
1234567
TIANJIN（改NEWYORK）
NOS.1-500
5,000PCS
改为500CARTONS
LEATHERGOODS
改~BAGS
USD108,000.00
改USD118,800.00
总保险金额TOTALAMOUNTINSURED:
USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
改为USDOLLARSONEHUNDREDANDEIGHTEENTHOUSANDANDEIGHTHUNDREDONLY
保费：
启运日期：
装载运输工具：
PREMIUM:
ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009改15号PERCONVEYANCE:
“SUN”V.126
自经至
FROMTIANJINVIA***TOLONGBEACH
承保险别：
CONDITIONS
COVERINGALLRISKSANDWARRISKASPERCICOFTHEPICCCDATED01/01/1981.
所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司代理人查勘。
如有索赔，应向本公司提交保单正本（本保险单共有2份正本）及有关文件。
如一份正本已用于索赔，其余正本自动失效。
INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENA
升级会员 