外贸单证实务复习题.doc

外贸单证实务 复习题一、填空题1.出口业务中，国外客户往往要出口方提供“GSP”产地证“。在我国这种证书的签发机构是( )。2.根据UCP600，信用证中货物的数量规定有“约”、“大约”、“近似”或类似意义的词语时，应理解为其有关数量增减幅度不超过( ) 。 3. 信用证若未注明汇票的付款人，根据UCP600，汇票的付款人应是( ) 。4. 根据UCP600，信用证的第一付款人是( ) 。 5. 我国海洋运输货物保险条款中的基本险别包括( ) 。6. 结汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌。其他单据都是以其为依据的单据是( )。 二、判断题1. 出口的茶叶在装运途中，最大的问题是怕串味。因此，投保货运险时，除投保一切险之外，还应加保串味险。（）2.信用证业务中，有关各方处理的是单据而不是货物。（ ）3. 信用证是银行应进口商的申请向出口商开出保证付款的凭证，因此，进口商承担第一付款人的责任。（ ）4. 如果一张汇票上注明“当怀特先生的供货符合标准时，请凭票即付其壹仟美元”，可以认定这是一张无效的汇票。（ ）5.海运提单具有物权凭证的作用，铁路运单和航空运单也具有该作用。（ ）6.一切险是平安险、水渍险和一般附加险的合并，但并不包括战争险和罢工、暴动、民变险。（ ）7.按照中国保险条款，特殊附加险可单独投保。（ ）8.在国际贸易中，大多使用空白抬头，空白背书的提单，以利于结算的进行。（ ）9.清洁提单即要求提单本身纸张完好整洁，所填写的内容无任何涂改或不洁之处。（ ）10. 保险凭证在法律上与保险单不具备同等法律效力。（ ）11. “单证一致”不仅包括单据的种类和内容必须符合信用证规定，还包括其份数也应符合信用证的规定。（ ）12. 为保证进口商收货，海运提单必须作成记名抬头。（ ）13. 商业发票中的货物描述要求必须与信用证的描述逐字对应。（ ）14. 共同海损通常由承运人、货主、船舶三方分摊。（ ）三、选择题1. 某平年1月31日出具的汇票上写明“At one month after date pay to ” ,则该汇票的到期日为当年的（ ）。A.3月1日 B.3月2日 C.3月3日 D.2月28日2. 汇票的付款期限的下述记载方式中, ( ) 必须由付款人承兑后才能确定具体的付款日期.A. at sight B. at XX days after sightC. at XX days after date D. at XX days after shipment3. 信用证的第一付款人是（ ）。A开证行 B通知行C议付行 D开证申请人4. 按照“UCP600”规定，开证行审核单据和决定是否提出异议的合理时间是( )。A 收到单据后的5个工作日 B 收到单据后的7个工作日 C 收到单据后的8个工作日 D 收到单据后的10个工作日5. 在信用证业务中, ( )不必向受益人承担付款的责任. A 开证行 B 保兑行 C 通知行 D 付款行6. 在所有商业单据中处于中心单据地位的是（ ） A.商业发票 B.海关发票 C.海运提单 D.保险单 7. 信用证方式下，发票的出票人应是（ ）。A.受益人 B.开证申请人 C.议付行 D.通知行8. 审单时，正常情况下，签发时间最晚的单据是（ ）。A.商品检验单 B.货运单据 C.汇票 D.发票9. 保单显示“投保一切险”, 表示其中不包括( )承保的范围 A. 平安险 B. 水渍险 C. 一般附加险 D. 特殊附加险10. 若信用证规定应出运2500台工业用缝纫机，总的开证金额为USD305,000，每台单价为USD120。则出口商最多可发货的数量和索汇金额应为( )A .2500台，USD300,000 B .2530台，USD303600 C .2540台，USD304,800 D .2500台，USD305,000 11. 除非L / C 特别规定，一般说来， “清洁已装船”运输单据即指( )A .单据上有on board批注和承运人签章，但没有对货物及/或包装缺陷情况的描述和批注B .既没有on board批注和签章, 也没有对货物及/或包装缺陷情况的描述和批注C .单据上注明on deck 字样, 并由承运人签章D .表明货物已收妥备运且外表无破损12. L / C规定的最迟装运期为3月25日 ，货物出运后的15天内交单，L / C效期为4月5日。受益人取得的提单上“on board”日期为3月24日，则受益人最迟应于( )交单 A. 49 B. 325 C. 420 D. 45 四、单证审核题 SALES CONTRACT CONTRACT NO.:EUR0070615Date: June 15,2007Signed at: BEIJINGSellers: BEIJING CLOTHING IMPORT &EXPORT CO.,LTD Address:105,CHANGPING ROAD BEIJING,CHINA TelFax:uyers: ALON DEPARTMENT STORE Address: 66,PARF ROAD,STAVANGER,NORWAY Tel: 147-4536-2435 Fax: 147-4536-2435 This contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the following goods according to the conditions stipulated below:(1)货号、品名及规格Name of commodity and specifications(2)数量Quantity (3)单价Unit price(4)金额Amount SPORT SUIT1) Size 7(180cm) Sport Suit2) Size 9(190cm) Sport SuitAS PER PROFORMA INVOICE NO.BC070603 DATED JUNE 03,20075 000 SETS1 500 SETSFOB TIANJINUSD25.00USD35.00USD 125 000.00USD 52 500.00Total amount6 500 SETSUSD 177 500.00(5) Packing: Size7 (180cm)Sport Suit: Packed in 1 carton of 10 sets each; Size 9 (190cm) Sport Suit: Packed in 1 carton of 10 sets each; Packed in one 40 container(6) Delivery From TIANJIN, CHINA to STAVANGER, NORWAY(7) Shipping marks ALONSTAVANGERC/NO. 1 - UP(8) Time of Shipment: Latest Date of Shipment Sep. 15, 2007(9) Partial Shipment: Not Allowed(10) Transshipment: Allowed(11) Terms of Payment: By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers.(12) Arbitration :Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commission in Beijing (or in Shanghai) for arbitration in accordance with its arbitration rules. The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by the losing party.The Seller: The buyer:信用证资料 DOCUMENTARY CREDITSEQUENCE OF TOTAL * 27： 11FORM OF DOC. CREDIT * 40A: REVOCABLEDOC. CREDIT NUMBER * 20: NW078109DATE OF ISSUE 31C: 20070703DATE AND PLACE OF EXPIRY * 31D: DATE 20070915 PLACE NORWAYAPPLICANT * 50: ALON DEPARTEMENT STORE66, PARF ROAD,STAVANGER, NORWAYISSUING BANK 52A: DENNORSKE BANK,79, SPERD ROAD STAVANGER, NORWAYBENEFICIARY * 59: BELLING CLOTHING IMPORT & EXPORT CO. , LTD.105, CHANGPING ROAD BELLING, CHINAAMOUNT * 32B: CURRENCY CNY AMOUNT 177 500.00AVAILABLE WITH/BY * 41D: BANK OF CHINABY NEGOTIATIONDRA17FS AT 42C: AT SIGHTDRAWEE 42A : DENNORSKE BANK, 79, SPERD ROAD STAVANGER, NORWAYPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING ON BOARD 44A: TIANJINGFOR TRANSPORTATION NO 44B: STAVANGER (NORWAY)LATEST DATE OF SHIPMENT 44C: 2007 - 08 - 20DESCRIPT OF GOODS 45A: SPORT SUITAS PER PROFORMA INVOICE NO.EURO 070615 DATED JUNE 15, 2007CIP STAVANGERDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND 3 COPIES.+ PACKING LIST, 1 ORIGINAL AND 3 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ FULL SET. OF B/L, (3 ORIGINALS AND 3 COPIES) CLEAN ON BOARD, MARKED FREIGHT PREPAIDCONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAYTEL: 147-4536-2435 FAX: 147-4536-2435NOTIFY: SAME AS CONSIGNEECHARGES 71B: ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.REIGHT COLLECT”五、根据已知资料缮制单据已知资料：SELLERS: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT, BEIJING,CHINA TEL: 0086-10-62387997 FAX: 0086-10-62387995 合同号及日期：YL20070610 日期：20070610商业发票号及日期：IY20070710 日期：20070710客户名称及地址：TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPORE付款方式：DP AT SIGHT装运信息：班轮运输；提单日期：20070716；起运港：天津；目的港：新加坡 船名航次：RECKMERS V768价格条款：CIF SINGAPORE货物描述：SILK BLOUSES Size 7(160cm) 5 000SETS USD3500SET USDl75 00000SILK BLOUSES Size 9(170cm) 6 000SETS USD3800SET USD228 00000装箱情况：Packed in l carton of 20pcs each项 目： CTNS GW(KGS) NW(KGS) MEAS(CBM)SILK BLOUSES Size 7(160cm) 250 250KG 200KG 5 CBMSILK BLOUSES Size 9(170cm) 300 450KG 390KG 9 CBM保险：FOR ll0 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981唛头：NM我方收款银行：BANK OF CHINA TIANJIN BRANCH要求：根据以上资料，在下面表格中缮制汇票、商业发票、装箱单、保险单各一份。1 商业发票与包装单BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINACOMMERCIAL INVOICETo:Invoice No.:Invoice Date:From:To: Marks and NumbersDescription of goodsQuantityUnit PriceAmountTTOTAL:SAY TOTAL: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINAPACKING LISTInvoice No.:Date:Seller:Buyer:FromtoMarks and No.Description of goodsPackageGW(KGS) NW(KGS)MEAS(CBM)TOTAL:SAY TOTAL: 2保险单中保财产保险有限公司The Peoples Insurance (Property) Company of China,Ltd.发票号码Invoice No.保险单号次Policy No.海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人：Insured：中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保险货物项目Descriptions of Goods包装 单位 数量Packing Unit Quantity保险金额Amount Insured承保险别Conditions货物标记Marks of Goods总保险金额：Total Amount Insured:保费Premium载运输工具Per conveyance S.S开航日期Slg. on