10年外贸单证员考试真题操作部分及答案 2.docx

1、10年外贸单证员考试真题操作部分及答案 22 0 1 0 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）SALES CONTRACT NO. WILL09068THE SELLER: DATE: JUNE.1, 2009SHANGHAI WILL TRADING. CO.,LTD.NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090

2、MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Price Terms Commodity & Specification Quantity Unit price AmountWORK SHORT

3、 TROUSERS - 100 PCTCOTTON TWILL AS PER ORDERWORK SHORT TROUSERS - 100 PCTCOTTON TWILL AS PER ORDER CIF ANTWERPD0900326, 3000 PCS USD10.50/PC USD31 500.00D0900327 , 5000 PCS USD12.00/PC USD60 000.00TOTAL: 8000 PCS USD91 500.00Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPa

4、cking: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLERS OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST A

5、LL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACHTHE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TOREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAYAFTE

6、R THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张 平 LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION3

7、1D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA3

8、2B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITHBY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT 30 DAYS AFTER SIGHT42A:DRAWEE ： NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING： ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LA

9、TEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR10.50/PC AS PERORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12.00/PC AS PERORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDIT

10、IONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TOORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THEAPPLICANT4.CERTIFICATE OF ORIGIN.3. PACKING LIST IN QUADRUPLICATE ST

11、ATING CONTENTS OF EACH PACKAGESEPARARTELY.4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLEFORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUSTCLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE

12、OF PERCENTAGE47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THERIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FO

13、R PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：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: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINAAPPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD

14、, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANKFOR 90% OF INVOICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORKFOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATEDAPR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATIONBENEFICIARY.AVAILABLE WITH ANY BANK IN CHI

15、NA BY NEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUTTO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAIDNOTIFY APPLICANT.INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OFINVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICCDATED01/01/1981GOODS: 5,000 PCS OF LEATHER B

16、AGS PACKED IN 10 PCS/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：USD108000 CIF NEW YORK装运港：TIANJIN CHINA目的港：NEW YORK USA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：ABC LEATHER GOODS CO., LTD.ALICEG.W: 2408KGSN.W: 2326KGSMEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS船名、航次号：SUN V.126

17、提单号码：CNS010108895集装箱号/封号：YMU259654/56789运输标记： XYZ1234567NEW YORKNOS.1-500保险单号码：HMOP09319089BILL OF EXCHANGE凭 信用证号Drawn under: XYZ TRADING COMPANY L/C N0. 89765日期Dated: May 15, 2009号码 汇票金额 中国天津No. 123456 Exchange for USD108,000.00 Shanghai，China Date: June 1,2009见票 日后（本汇票之副本未付）付交At * sight of this FI

18、RST of Exchange(Second of Exchange being unpaid)pay to the order of BANK OF CHINA，TIANJIN BRANCH金额the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY此致To: XYZ TRADING COMPANY ABC LEATHER GOODS CO.,ALICEShipper Insert Name, Address and PhoneB/L No. CNS010108895ABC LEATHER GOODS CO., LTD.123 HUA

19、NGHE ROAD, TIANJIN CHINAConsignee Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USANotify Party Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No. Port of Loading中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COS

20、CO CNFAX: +86(021) 6545 8984ORIGINALSUN V.126 SHANGHAIPort of Discharge Port of DestinationLONG BEACHPort-to-PortBILL OF LADINGShipped on board and condition except as other-Marks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods Gross Weight Kgs MeasurementXYZ1234567LONG BEA

21、CHNOS.1-500YMU259654/567895,000 PCSLEATHER GOODSFREIGHT PREPAID2400KGS 20.70CBMDescription of Contents for Shippers Use Only (Not part of This B/L Contract)Total Number of containers and/or packages (in words) SAYFIVE THOUSAND PCS ONLYEx. Rate: Prepaid at Payable at Place and date of issueLONG BEACH

22、 TIANJIN MAY. 30,2009Total Prepaid No. of Original B(s)/L Signed for the CarrierTHREE (3) COSCO CONTAINER LINES+LADEN ON BOARD THE VESSELDATE: MAY.30, 2009 BY: COSCO CONTAINER LINES+货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY总公司设于北京 一九四九年创立Head Office Beijing Established in 1949发票号 （INVOICE NO.）123

23、456 保单号次合同号 (CONTRACT NO.) ABC234 POLICY NO. HMOP09319089信用证号 (L/C NO.) DT905012被保险人(INSURED) XYZ TRADING COMPANY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。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED （HEREINAFTER

24、CALLED “THE COMPANY”）AT REQUEST OF THE INSURED AND INCONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURANCE. THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERL AND OTHER SPECIAL CLAUSES ATTACHED

25、HEREON.标记MARKS & NOS.包装及数量QUANTITY保险货物项目DESCRITION OF GOODS保险金额AMOUNT INSUREDXYZ1234567TIANJINNOS.1-5005,000 PCSLEATHER GOODSUSD108,000.00总保险金额TOTAL AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY保费： 启运日期： 装载运输工具：PREMIUM : AS ARRANGED DATE OF COMMENCEMENT MAY.30,2009 PER CONVEYANCE :

26、 “SUN” V. 126自 经 至FROM TIANJIN VIA * TO LONG BEACH承保险别：CONDITIONSCOVERING ALL RISKS AS PER CIC OF THE PICCC DATED 01/01/1981.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。IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY，INNE

27、DIATE NOTICE MUST BE GIVER TO THE COMPANYS AGENT AS MENTIONED HEREUNDERCLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IFONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.中国人民财产

28、保险股份有限公司上海市分公司赔款偿付地点 PICC Property and Casualty Company Limited, ShanghaiCLAIM PAYABLE AT/IN TIANJIN IN USD出单日期 XXXISSUING DATE MAY 16, 2009 GENERAL MANAGER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ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMB

29、ER ：KLMU123431C: DATE OF ISSUE ：09072840E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090915 PLACE CHINA51D:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC C

30、OMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:AVAILABLE WITHBY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUE42A:DRAWEE ：ISSUING BANK43P:PARTIAL SHIPMT：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：SHANGHA

31、I, CHINA44F:PORT OF DISCHARGE：SAID, EGYPT44C:LATEST DATE OF SHIPMENT：09083045A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKEDIN SEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTONUNIT PRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R. CHINA46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/CISSUANCE DATE INDIC