1、单证员操作精彩试题及问题详解 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、根据下述合同容审核信用证,指出不符之处, 并提出修改意见。(36 分)SALES CONTRACTTHE SELLER: NO. WILL09068SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1, 2009NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTE AUTOSTRADEWE
2、G 6 9090 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 andconditions stipulated below:Commodity & SpecificationQuantityPrice TermsUnit priceAmountWORK S
3、HORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900326,WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 ,3000 PCS5000 PCSCIF ANTWERP USD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 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 VALUE AGAINST
5、ALL 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 REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY
6、AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE 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 VERSI
7、ON31D: DATE AND PLACE OF EXPIRY :DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK:ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA), GENT50: APPLICANT :NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY :SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI,
8、CHINA32B: 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, BELGIUM
9、44C:LATEST DATE OF SHIPMENT:09081545A:DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALE
10、S CONDITIONS: 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 TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT4.CERTIFICATE OF ORIGIN.3. PACKING LIST IN QUADRU
11、PLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM
12、 IRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES:ALL CHARGES ARE TO BE BORN BY BENEFICI
13、ARY48: PERIOD FOR 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: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;231D 有效期不符,根据合同,有效期应为 090915;331D 到期地点不符,根据合同,到期地点应在中国;459 受益人名称不符,受益人名称应为”SHANGHAI WILL TADING
14、CO., LTD.” ;532B 信用证金额不符, 根据合同,信用证金额应为 USD91500.00 ;642C 汇票付款期限不符, 汇票付款期限应为”AT SIGHT” ;742A 汇票受票人有误, 汇票受票人应为开证行(ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT)或付款行,不应是开 证申请人;843P 应为允许分批装运;944E 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;1145A 品名不符,品名应为”WORK SHORT TROUSERS”;12. 4
15、5A 单价币别不符, 单价币别应为”USD”,不应为”EUR”;1345A 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”FREIGHT PREPAID”, 不应 为”FREIGHT COLLECT”;16 46A 保 险 单 的 保 险 金 额 应 为 发 票 金 额 的 ”110PCT”, 不 应 为 ”120PCT”;1746A 保险险别应为“ALL RISKS AND WAR RISK”;1871B 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
16、应是装运日期后“5 天”。20. 50 申请人有误,应为 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 6 9090MEUE BELGIUM;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 CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SI
17、GHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILL
18、S OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON 合同号:ABC234 信用证号:DT9050
19、12 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: 2326KGS MEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS 船名、航次号:SUN V. 提单:CNS010108895 集装箱号/封号:YMU259654/56789
20、运输标记: XYZ1234567NEW YORK NOS.1-500保险单:HMOP09319089BILL OF EXCHANGE凭 信用证号Drawn under: XYZ TRADING COMPANY L/C N0. 89765日期Dated: May 15, 2009 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 FIRST of Exchange(Second of Exchange being un
21、paid) 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 HUANGHE ROAD, TIANJIN CHINA中远集装箱运输COSCO CO
22、NTAINER LINESTLX: 33057 COSCO CN FAX: +86() 6545 8984ORIGINALConsignee 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 LoadingSUN V.SHAN
23、GHAIPort-to-PortBILL OF LADINGShipped on board and condition except as other-Port of DischargePort of DestinationLONG BEACHMarks & Nos. Container / Seal No.No. ofContainers or PackagesDescription of GoodsGross Weight KgsMeasurementXYZ1234567LONG BEACH NOS.1-500YMU259654/567895,000 PCSLEATHER GOODSFR
24、EIGHT PREPAID2400KGS20.70CBMDescription 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 atPayable atPlace and date of issueLONG BEACHTIANJIN MAY. 30,2009Total PrepaidNo. of Original B(s)/
25、LSigned 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 一九四九年创立Head Office Beijing Established in 1949 发票号 (INVOICE NO.)123456 保单号次合同号 (CONTRACT NO.) ABC234 POLICY NO. HMOP09319089信用
26、证号 (L/C NO.) DT905012被保险人(INSURED) XYZ TRADING COMPANY 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。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED (HEREINAFTER CALLED THE COMPANY)AT REQUEST OF THE INSURED AND IN CONSIDERA
27、TION 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 HEREON.标记 MARKS & NOS.包装及数量 QUANTITY保险货物项目 DESCRITION OF GOODS
28、保险金额 AMOUNT INSUREDXYZ1234567TIANJIN NOS.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 : “SUN” V. 自 经 至FROM TIANJIN VIA * TO LONG BEACH 承保险别:CO
29、NDITIONSCOVERING 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,INNEDIATE NOTICE MUST BE GIVER TO THE COMPANYS AGENT AS MENT
30、IONED HEREUNDER CLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.中国人民财产保险股份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 XXX ISSUING DATE MAY 16, 2009 GENERAL MANAGER答案
copyright@ 2008-2022 冰豆网网站版权所有
经营许可证编号:鄂ICP备2022015515号-1