国际商务单证缮制与操作真题.docx
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国际商务单证缮制与操作真题
国际商务单证缮制与操作真题2006年
单证相符、单单相符必须做到拼写都一致
2006全国国际商务单证员培训认证考试
国际商务单证缮制与操作
一、根据合同用审核信用证
售货确认书
SALESCONFIRMATION
No.LT07060
DATE:
AUG.10,2005
Thesellers:
AAAIMPORTANDEXPORTCO.Thebuyers:
BBBTRADINGCO.
222JIANGUOROADP.O.BOX203
DALIAN,CHINAGDANSK,POLAND
下列签字双方同意按以下条款达成交易:
TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:
品名与规格
数量
单价及价格条款
金额
COMMODITY
ANDSPECIFICATION
65%POLYESTER
35%COTTON
LADIESSKIRTS
STYLENO.A101
STYLENO.A102
ORDERNO.HMW0501
QUANTITY
200DOZ
400DOZ
UNITPRICE&TERMS
CIFGDANSK
USD60/DOZ
USD84/DOZ
AMOUNT
USD12000.00
USD33600.00
总值TOTALVALUE:
U.S.DOLLARSFORTYFIVETHOUSANDANDSIXHUNDREDONLY.
装运口岸PORTOFLOADING:
DALIAN
目的地DESTINATION:
GDANSK
转运TRANSSHIPMENT:
ALLOWED
分批装运PARTIALSHIPMENTS:
ALLOWED
装运期限SHIPMENT:
DECEMBER,2005
保险INSURANCE:
BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.RISKSOFPICCCLAUSE
付款方式PAYMENT:
BYTRANSFERABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACHINGTHESELLERS45DAYSBEFORETHESHIPMENT
一般条款
GENERALTERMS:
1.合理差异:
质地、重量、尺寸、花型和颜色均允许合理差异,对合理范围内差异提出的索赔,慨不受理。
Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.
2.卖方免责:
买方对下列各点所造成的后果承担全部责任:
(甲)使用买方指定包装、花型图案等;
(乙)不及时提生产所需的商品规格或其他细则;
(丙)不按时开信用证;
(丁)信用证条款与售货确认书不符合而不及时修改。
Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom:
(a)theuseofpacking,designsorpatternmadeoforder;
(b)latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation;
(c)lateestablishmentofL/C;
(d)lateamendmenttoL/Cinconsistentwiththeprevisionsofthissalesconfirmation.
DavidKing苏进
买方(Thebuyers)卖方(Thesellers)
请在本合同签字后寄回一份
Pleasesign,andreturnonecopy
LETTEROFCREDIT
FORMOFDOC.CREDIT*40A:
IRREVOCABLE
DOC.CREDITNUMBER*20:
70/1/5822
DATEOFISSUE31:
051007
EXPIRY*31D:
DATE060115PLACEPOLAND
ISSUINGBANK51D:
SUNBANK,P.O.BOX201GDANSK,POLAND.
APPLICANT*50:
BBBTRADINGCO.P.O.BOX203GDANSK,POLAND
BENEFICIARY*59:
AAAIMPORTANDEXPORTCO.222JIANGUOROAD,DALIAN,CHINA
AMOUNT*32B:
CURRENCYUSDAMOUNT45600.00
AVAILABLEWITH/BY*41A:
BANKOFCHINADALIANBRANCHBYDEFPAYMENT
DEFERREDPAYM.DET.*42P:
60DAYSAFTERB/LDATE
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSSHIPMENT43T:
ALLOWED
LOADINGINCHARGE44A:
SHANGHAI
FORTRANSPORTTO...44B:
GDANSK
LATESTDATEOFSHIP.44C:
051231
DESCRIPT.OFGOODS45A:
65%POLYESTER35%COTTONLADIESSHIRTS
STYLENO.101200DOZ@USD60/PCE
SYTLENO.102400DOZ@USD84/PCE
ALLOTHERDETAILSOFGOODSARE
ASPERCONTRACTNO.LT07060DATED
AUG10,2005.
DELIVERYTERMS:
CIFGDANSK
(INCOTERMS2000)
DOCUMENTSREQUIRED46A:
1.COMMERCIALINVOICEMANUALLYSIGNEDIN2ORIGINALSPLUS1COPYMADEOUTTODDDTRADINGCO.,P.O.BOX211,GDANSK,POLAND.
2.FULLSET(3/3)OFORIGINALCLEANONBOARDBILLOFLADINGPLUS3/3NONNEGOTIABLECOPIES,MADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,NOTIFYTHEAPPLICANT,MARKEDFREIGHTPREPAID,MENTIONINGGROSSWEIGHTANDNETWEIGHT.
3.ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.
4.CERTIFICATEOFORIGININ1ORIGINALPLUS2COPIESSIGNEDBYCCPIT.
附加条款限定了条件
5.MARINEINSURANCEPOLICYINTHECURRENCYOFTHECREDITENDORSEDINBLANKFORClFVALUEPLUS30PCTMARGINCOVERINGALLRISKSOFPICCCLAUSESINDICATINGCLAIMSPAYABLEINPOLAND.
ADDITIONALCOND.47A:
+ALLDOCSMUSTBEISSUEDINENGLISH.
+SHIPMENTSMUSTBEEFFECTEDBYFCL.
+B/LMUSTSHOWINGSHIPPINGMARKS:
BBB,S/CLT07060,GDAND,C/NO.
+ALLDOCSMUSTNOTSHOWTHISL/CNO.70/1/5822.
+FORDOCSWHICHDONOTCOMPLYWITHL/CTERMSANDCONDITIONS,WESHALLDEDUCTFROMTHEPROCEEDSACHARGEOFEUR50.00PAYABLEIN
USDEQUIVALENTPLUSANYINCCUREDSWIFTCHARGESINCONNECTIONWITH.
DETAILSOFCHARGES71B:
ALLBANKINGCOMM/CHRGSOUTSIDEPOLANDAREONBENEFICIARY'SACCOUNT.
PRESENTATIONPERIOD48:
15DAYSAFTERB/LDATE,BUTWITHINL/CVALIDITY.
CONFIRMATION*49:
WITHOUT.
INSTRUCTIONS78:
WESHALLREIMBURSEASPERYOURINSTRUCTIONS.
SENDTOREC.INFO72:
CREDITSUBJECTTOICCPUBL.
500//1993REV.
经审核信用证存在的问题如下:
二、根据第一大题已经全部修改正确的信用证和以下补充资料,审核下列装箱单、提单和保险单,指出这单据中的错误之处
补充资料:
货物数量7200件(600打)装740箱,GROSSWEIGHT:
3700KGS,NETWEIGHT:
2960KGS.MEASUREMENT:
22.2CBM.于12月10日备妥,装12月15日NEWRIVER船V.001航次出运,贸易方式为一般贸易,装箱方式为自送,杂费支付方式为预付,出口商托运联系人是章立,12月10日制作发票(号码CBA001)。
1.装箱单
AAAIMPORTANDEXPORTCO.
222J1ANGUOROAD,DALIAN,CHINA
PACKINGLIST
INVOICENO.CBA001
S/CNO.LT07060
DATEDEC.10,2005
L/CNO.70/1/5822
GOODSDESCRIPTION:
LADIESSHIRTS
CARTONNO.
CTNS
STYLES/
COLOURS
SIZEASSORTMENTPERCARTON
PCS/PERCTN
TOTALPCS
S
M
L
XL
XXL
XXXL
1~240
200
A101/WHITE
1
2
2
2
2
1
10
2400
241~640
400
A102/NAVY
2
2
2
2
2
10
4000
641~740
100
A102/BLACK
2
2
2
2
8
800
TOTALQUANTITY:
7200PCS./600D0Z.SHIPPINGMARKS:
PACKEDIN740CARTONSONLY.BBB
GROSSWEIGHT:
3700KGS@SKGS/CTN.S/CLT07060
NETWEIGHT:
2960KGS@4KGS/CTN.GDAND
MEASUREMENT:
22.2CBM@0.5×0.3×0.2CBM/CTNC/NO.1-740
AAAIMPORTANDEXPORTCO.
苏进
缮制错误的地方有:
2.提单
(SINOTRANSSTANDARDFORM5)-SUBJECTTOTHETERMSANDCONDITIONSONBACK.
3.保险单
PICC中国人民财产保险股份有限公司
PlCCPropertyandCasualtyCompanyLimited
总公司设于北京一九四九年创立
HeadOffice:
BEIJINGEstablishedin1949
货物运输保险单CARGOTRANSPORTATIONINSURANCEPOLICY
发票号码:
CBA001保险单号次
INVOICENO.POLICYNO.PYIE20043201930000146
被保险人:
__________
中国人民财产保险股份有限公司(以下简称本公司)要求,以被保险人向本公司缴付约定的保险费为对价,按照本保险单单列明条款承保下述货物运输保险特定立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED(HEREINAFTERCALLED"THECOMPANY")ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED.
UNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORATIONSUBJECTTOTHECONDITIONSOFTHISPOLICY.
ASPERTHECLAUSESPRINTEDBELOW.
标记
包装及数量
保险货物项目
保险金额
MARKS&NO.S
ASPERINV.NO.
CBA001
QUANTITY
740CTNS
GOODS
LADIESSHIRTS
AMOUNTINSURED
USD59000.00
总保险金额:
TOTALAMOUNTINSURED:
USDOLLARSFIFTYNINETHOUSANDONLY
保费起运日期
PREMIUM:
ASARRANGEDDATEOFCOMMENCEMENT:
ASPERB/L装载运输工具
PERCONVEYANCE:
.S.SNEWRIVERV.001自:
至:
FROM:
DALIANTO:
GDANDCONDITIONS:
COVERING.ALLRISKSOFPICC
所保货物如发生保险单项下可能引起索赔的损失,应立即通知本公司或下述代理人查勘。
如有索赔,应向本公司提交正本保险单(本保险单共有3份正本)及有关证件。
如一份正本乙用于索赔,其余正本自动失效。
INTHEEVENTOFLOSSORDAMANGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHECOMPANYORAGENTASMENTIONED.CLAIMS,IFANY,ONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINTHREEORGINALSTOGETHERWITHTHERELEVANTDOCUMENTSSHALLBESUP,RENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED,THEOTHERSTOBEVOID.
SURVEYTOBECARRIEDOUTBYALOCALCOMPETENTSURVEYOP.CLAIMDOCUMENTSTOBEMAILEDTOTHEUNDERWRITER,WESHALLEFFECTPAYMENTBYREMITTANCETOTHECLAIMANT.
DDDINSURANCECO.
P.O.BOX201中国人民财产保险股份有限公司大连分公司
GDANSK,POLANDPICCPropertyandCasualtyCompanyLimited
地点Dalian...Branch
CLAIMPAYABLEATPOLANDINUSD张宾
日期:
DATE:
2006.1.10PLACE:
DALIAN,CHINA
缮制错误的地方有:
三、根据第一大题已经全部修改正确的信用证和第二大题的补充资料用英文制作商业发票、托运委托书和产地证
1.商业发票
AAAIMPORTANDEXPORTCO.
222JIANGUOROAD,DALIAN,CHINA
InvoiceNo.:
Date:
COMMERCIALINVOICE
S/CNo.:
L/CNo.:
To:
_________
From:
To:
_________
MARKS
DESCRIPTION
QUANTITY
UNITPRICE
AMOUNT
TOTALAMOUNT:
(SIGNATURE)
2.托运委托书
(出口商)国际货物运输委托书
SHIPPER(托运人)
发票编号
贸易方式
收汇方式
运输方式
运费方式(预付/到付)
CONSIGNEE(收货人)
货物备妥日期
杂费支付方式(预付/到付)
可否转运
可否分批
NOTIFYPARTY(通知人)
装运期限
信用证效期
装箱方式(自送/门到门)
装运港
卸货港
门到门装箱地址
目的地
提单份数
标记唛码
件数及包装式样
货名规格及货号
毛重(千克)
体积(立方)
配载要求:
随附文件:
合同及信用证副本、发票、箱单
联系人和联系方式:
章立
手机:
1234567890
AAAIMPORTANDEXPORTCO.
托运人(签章)章立托运日期
3.原产地证明
ORIGINAL
1.Exporter
CertificateNo.CCPIT064814623
CERTIFICATEOFORIGIN
OF
THEPEOPLE'SREPUBLICOFCHINA
2.Consignee
3.Meansoftransportandroute
5.Forcertifyingauthorityuseonly
4.Country/regionofdestination
6.Marksandnumbers
7.Numberandkindofpackages;descriptionofgoods
8.H.S.Code
9.Quantity
10.Numberanddateofinvoices
6204430090
11.Declarationbytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementarecorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginof-thePeople'sRepublicofChina.
AAAIMPORTANDEXPORTCO.
ZHANGLI
DALIAN,CHINADEC.10,2005
Placeanddate.Signatureandstampofauthorizedsignatory.
12.Certification
Itisherebycertifiedthatthedeclarationbytheexporteriscorrect.
CHINACOUNCILFORTHEPROMOTIONOFINTERNATIONALTRADE
JINLIANCHENG
DALIAN,CHINADEC.15,2005
Placeanddate.Signatureandstampofcertifyingauthority.
2006年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题参考答案
一、根据合同审核信用证
1.L/C上没按合同要求做成可转让信用证。
《UCP600》规定没有标明“TRANSFERABLE”字样的L/C是不可转让的。
2.到期地点为“POLAND”,对出口方不利,无法保证单据到达开证行时间,应改为在我国到期。
3.合同上规定允许分批装运,而L/C规定“NOTALLOWED”(不允许),应改为“ALLOWED”或在该证中对此不做规定。
4.启运地没按合同做成大连,应将“上海”修改为“大连”或“中国”。
5.品名应按合同为“SKIRTS”而不是“SHIRTS”。
6.货描处STYLENo.后漏字母A。
7.单价的单位误为“PCE”,应改为“DOZ”。
8.L/C中投保金额“CIFVALUEPLUS30PCT”(按CIF金额加成30%)大于合同的要求,应改为按发票额的“110%”保险。
9.L/C中的保险险别范围为“ALLRISKS”,比合同规定的范围大,应改为合同规定的F.P.AOFPICC。
10.L/C中ADDITIONCOND.处的唛头中GDAND错了,应改为GDANSK。
二、根据第一大题已经全部修改正确的信用证和以下补充资料,审核下列装箱单、提单和保险单,指出这些单据中的错误之处
1.装箱单
(1)单据名称应为ASSORTMENTLIST。
理由:
L/C中的包装单据的要求是“ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.”,为满足单单、单证一致的要求,单据名称应与L/C要求相同。
(2)因为L/C附加条件47A中第四项规定所有单据不得显示L/C号,但装箱单上却予以显示,所以错误。
(3)品名错,应按修改信用证后