10年外贸单证员考试真题操作部分及答案 2.docx
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10年外贸单证员考试真题操作部分及答案2
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
NO.WILL09068
THESELLER:
DATE:
JUNE.1,2009
SHANGHAIWILLTRADING.CO.,LTD.
NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:
SHANGHAI,CHINA
THEBUYER:
NUBONNETERIEDEGROOTE
AUTOSTRADEWEG69090MEUEBELGIUM
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
PriceTermsCommodity&SpecificationQuantityUnitpriceAmount
WORKSHORTTROUSERS-100PCT
COTTONTWILLASPERORDER
WORKSHORTTROUSERS-100PCT
COTTONTWILLASPERORDER
CIFANTWERP
D0900326,3000PCSUSD10.50/PCUSD31500.00
D0900327,5000PCSUSD12.00/PCUSD60000.00
TOTAL:
8000PCSUSD91500.00
Totalamount:
U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
Packing:
INCARTONSOF50PCSEACH
ShippingMark:
ATSELLER’SOPTION
TimeofShipment:
DURINGAUG.2009BYSEA
LoadingPortandDestination:
FROMSHANGHAI,CHINATOANTWERP,BELGIUM
PartialShipmentandTransshipment:
AREALLOWED
Insurance:
TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUE
AGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED
01/01/1981.
TermsofPayment:
THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACH
THESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTO
REMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAY
AFTERTHEFORESAIDTIMEOFSHIPMENT.
SELLERBUYER
SHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE
张平LJSKOUT
ISSUEOFDOCUMENTARYCREDIT
27:
SEQUENCEOFTOTAL：
1/1
40A:
FORMOFDOC.CREDIT：
IRREVOCABLE
20:
DOC.CREDITNUMBER：
132CD6372730
31C:
DATEOFISSUE：
090715
40E:
APPLICABLERULES：
UCPLATESTVERSION
31D:
DATEANDPLACEOFEXPIRY：
DATE090910PLACEINBELGIUM
51D:
APPLICANTBANK：
INGBELGIUMNV/SV（FORMERLYBANK
BRUSSELSLAMBERTSA）,GENT
50:
APPLICANT：
NUBONNETERIEDEGROOTE
AUTOSTRADEWEG6
9090MELLEBELGIUM
59:
BENEFICIARY：
SHANGHAIWILLIMPORTANDEXPORTCO.,LTD
NO.25JIANGNINGROAD,SHANGHAI,CHINA
32B:
AMOUNT：
CURRENCYUSDAMOUNT19500.00
41A:
AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION
42C:
DRAFTSAT…30DAYSAFTERSIGHT
42A:
DRAWEE：
NUBONNETERIEDEGROOTE
43P:
PARTIALSHIPMTS：
NOTALLOWED
43T:
TRANSSHIPMENT：
ALLOWED
44E:
PORTOFLOADING：
ANYCHINESEPORT
44F:
PORTOFDISCHARGE：
ANTWERP,BELGIUM
44C:
LATESTDATEOFSHIPMENT：
090815
45A:
DESCRIPTIONOFGOODS
+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPER
ORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.
+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPER
ORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.
SALESCONDITIONS:
CFRANTWERP
PACKING:
50PCS/CTN
46A:
DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES
2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTO
ORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHE
APPLICANT
4.CERTIFICATEOFORIGIN.
3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGE
SEPARARTELY.
4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLE
FORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR
120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUST
CLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUM
IRRESPECTIVEOFPERCENTAGE
47A:
ADDITIONALCODITIONS
1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.
7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHE
RIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OR
EQUIVALENT.
71B:
CHARGES：
ALLCHARGESARETOBEBORNBYBENEFICIARY
48:
PERIODFORPRESENTATION：
WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,
BUTWITHINTHEVALIDITYOFTHISCREDIT
49:
CONFIRMATIONINSTRUCTION：
WITHOUT
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,TIANJINCHINA
APPLICANT:
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
……
DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANK
FOR90%OFINVOICEVALUE.
……
YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORK
FORDOCUMENTARYIRREVOCABLECREDITNO.98765DATED
APR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATION
BENEFICIARY.
AVAILABLEWITHANYBANKINCHINABYNEGOTIATION
……
FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUT
TOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAID
NOTIFYAPPLICANT.
……
INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOF
INVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICC
DATED01/01/1981
……
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:
2326KGS
MEASUREMENT:
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
NEWYORK
NOS.1-500
保险单号码：
HMOP09319089
BILLOFEXCHANGE
凭信用证号
Drawnunder:
XYZTRADINGCOMPANYL/CN0.89765
日期
Dated:
May15,2009
号码汇票金额中国天津
No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:
June1,2009
见票日后（本汇票之副本未付）付交
At******sightofthisFIRSTofExchange（SecondofExchangebeingunpaid）
paytotheorderofBANKOFCHINA，TIANJINBRANCH
金额
thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
此致
To:
XYZTRADINGCOMPANYABCLEATHERGOODSCO.,
ALICE
ShipperInsertName,AddressandPhone
B/LNo.CNS010108895
ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
ConsigneeInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
NotifyPartyInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
OceanVesselVoy.No.PortofLoading
中远集装箱运输有限公司
COSCOCONTAINERLINES
TLX:
33057COSCOCN
FAX:
+86（021）65458984
ORIGINAL
SUNV.126SHANGHAI
PortofDischargePortofDestination
LONGBEACH
Port-to-Port
BILLOFLADING
Shippedonboardandconditionexceptasother-……
Marks&Nos.
Container/SealNo.
No.of
Containers
orPackages
DescriptionofGoodsGrossWeightKgsMeasurement
XYZ
1234567
LONGBEACH
NOS.1-500
YMU259654/56789
5,000PCS
LEATHERGOODS
FREIGHTPREPAID
2400KGS20.70CBM
DescriptionofContentsforShipper’sUseOnly（NotpartofThisB/LContract）
TotalNumberofcontainersand/orpackages（inwords）SAYFIVETHOUSANDPCSONLY
Ex.Rate:
PrepaidatPayableatPlaceanddateofissue
LONGBEACHTIANJINMAY..30,2009
TotalPrepaidNo.ofOriginalB（s）/LSignedfortheCarrier
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.）123456保单号次
合同号（CONTRACTNO.）ABC234POLICYNO.HMOP09319089
信用证号（L/CNO.）DT905012
被保险人（INSURED）XYZTRADINGCOMPANY
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”）ATREQUESTOFTHEINSUREDANDIN
CONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，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
NOS.1-500
5,000PCS
LEATHERGOODS
USD108,000.00
总保险金额TOTALAMOUNTINSURED:
USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
保费：
启运日期：
装载运输工具：
PREMIUM:
ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:
“SUN”V.126
自经至
FROMTIANJINVIA***TOLONGBEACH
承保险别：
CONDITIONS
COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.
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’SAGENTASMENTIONEDHEREUNDER
CLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IF
ONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.
中国人民财产保险股份有限公司上海市分公司
赔款偿付地点PICCPropertyandCasualtyCompanyLimited,Shanghai
CLAIMPAYABLEAT/INTIANJININUSD
出单日期XXX
ISSUINGDATEMAY16,2009GENERALMANAGER
三、根据已知资料缮制商业发票、装箱单、装船通知
（30分）
1.信用证资料
ISSUEOFDOCUMENTARYCREDIT
27:
SEQUENCEOFTOTAL：
1/1
40A:
FORMOFDOC.CREDIT：
IRREVOCABLE
20:
DOC.CREDITNUMBER：
KLMU1234
31C:
DATEOFISSUE：
090728
40E:
APPLICABLERULES：
UCPLATESTVERSION
31D:
DATEANDPLACEOFEXPIRY：
DATE090915PLACECHINA
51D:
APPLICANTBANK：
NATIONALCOMMERCIALBANK,JEDDAH
50:
APPLICANT：
ALOSMNYINTERNATIONALTRADECO.
177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111
59:
BENEFICIARY：
ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
32B:
AMOUNT：
CURRENCYUSDAMOUNT28820.00
41A:
AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION
42C:
DRAFTSATSIGHTFORFULLINVOICEVALUE
42A:
DRAWEE：
ISSUINGBANK
43P:
PARTIALSHIPMT：
NOTALLOWED
43T:
TRANSSHIPMENT：
NOTALLOWED
44E:
PORTOFLOADING：
SHANGHAI,CHINA
44F:
PORTOFDISCHARGE：
SAID,EGYPT
44C:
LATESTDATEOFSHIPMENT：
090830
45A:
DESCRIPTIONOFGOODS
ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKED
INSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTON
UNITPRICE:
USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:
P.R.CHINA
46A:
DOCUMENTSREQUIRED
1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/C
ISSUANCEDATEINDIC
升级会员 