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单证员操作精彩试题及问题详解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
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（FORMERLYBANKBRUSSELSLAMBERTSA）,GENT
50:
APPLICANT：
NUBONNETERIEDEGROOTEAUTOSTRADEWEG6
9090MELLEBELGIUM
59:
BENEFICIARY：
SHANGHAIWILLIMPORTANDEXPORTCO.,LTDNO.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/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.
+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.
SALESCONDITIONS:
CFRANTWERP
PACKING:
50PCS/CTN
46A:
DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES
2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT
4.CERTIFICATEOFORIGIN.
3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.
4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR
120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE
47A:
ADDITIONALCODITIONS
1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.
7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.
71B:
CHARGES：
ALLCHARGESARETOBEBORNBYBENEFICIARY
48:
PERIODFORPRESENTATION：
WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT
49:
CONFIRMATIONINSTRUCTION：
WITHOUT
经审核信用证后存在的问题如下：
答案
一：
审证
1.31C开证日期不符，根据合同，开证日期应为090702之前；
2．31D有效期不符，根据合同，有效期应为090915；
3．31D到期地点不符，根据合同，到期地点应在中国；
4．59受益人名称不符，受益人名称应为”SHANGHAIWILLTADINGCO.,LTD.”；
5．32B信用证金额不符,根据合同，信用证金额应为USD91500.00；
6．42C汇票付款期限不符,汇票付款期限应为”ATSIGHT”；
7．42A汇票受票人有误,汇票受票人应为开证行（INGBELGIUMNV/SV（FORMERLYBANKBRUSSELSLAMBERTSA）,GENT）或付款行，不应是开证申请人；
8．43P应为允许分批装运；
9．44E装运港不符，装运港应为”SHANGHAI”;
10.44C最迟装运期不符,最迟装运期应为090831；
11．45A品名不符，品名应为”WORKSHORTTROUSERS”;
12.45A单价币别不符,单价币别应为”USD”，不应为”EUR”；
13．45A贸易术语不符，贸易术语应为”CIF”，不应为”CFR”;
14.45A合同号有误，应为WILL09068;
15．46A提单运费项目应注明”FREIGHTPREPAID”,不应为”FREIGHTCOLLECT”；
16．46A保险单的保险金额应为发票金额的”110PCT”,不应为”
120PCT”；
17．46A保险险别应为“ALLRISKSANDWARRISK”;
18．71B所有费用由受益人负担不合理;
19.48交单期应为装运日期后”15天”,不应是装运日期后“5天”。
20.50申请人有误，应为NUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090
MEUEBELGIUM;
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.提单：
CNS010108895集装箱号/封号：
YMU259654/56789运输标记：
XYZ
1234567
NEWYORKNOS.1-500
保险单：
HMOP09319089
BILLOFEXCHANGE
凭信用证号
Drawnunder:
XYZTRADINGCOMPANYL/CN0.89765
日期
Dated:
May15,2009
汇票金额中国天津
No.123456Exchangefor
USD108,000.00
Shanghai，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
中远集装箱运输
COSCOCONTAINERLINES
TLX:
33057COSCOCNFAX:
+86（）65458984
ORIGINAL
ConsigneeInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
NotifyPartyInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK
11747USA
OceanVesselVoy.No.
PortofLoading
SUNV.
SHANGHAI
Port-to-Port
BILLOFLADING
Shippedonboardandconditionexceptasother-……
PortofDischarge
PortofDestination
LONGBEACH
Marks&Nos.Container/SealNo.
No.of
ContainersorPackages
DescriptionofGoods
GrossWeightKgs
Measurement
XYZ
1234567
LONGBEACHNOS.1-500
YMU259654/56789
5,000PCS
LEATHERGOODS
FREIGHTPREPAID
2400KGS
20.70CBM
DescriptionofContentsforShipper’sUseOnly（NotpartofThisB/LContract）
TotalNumberofcontainersand/orpackages（inwords）SAYFIVETHOUSANDPCSONLY
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（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
TIANJINNOS.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.
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’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.
中国人民财产保险股份市分公司
赔款偿付地点PICCPropertyandCasualtyCompanyLimited,Shanghai
CLAIMPAYABLEAT/INTIANJININUSD
出单日期XXX
ISSUINGDATEMAY16,2009GENERALMANAGER
答案
升级会员 