单证员考试操作部分真题及答案.doc

2009年国际商务单证缮制与操作试题一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共 36 分）SALES CONTRACTTHE SELLER:SHANDONG YIHAI IMP. & EXP. CO.,LTD.NO. YH08039DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark:L.P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS.1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TOTHE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.Commodity & SpecificationQuantityPrice TermsUnit priceAmountCARDHOLDERDYED COW LEATHERBLACKBROWN5000PCS8000PCSFOB QINGDAOUSD1.45/PCUSD1.50/PCUSD 7250.00USD12000.00USD19250.00Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLYNO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITHBY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INTL FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：二、根据已知资料指出下列单据中错误的地方。（本题共 24 分）已知资料（1）：SALES CONTRACTContract No.: NJT090218Date: FEB.18, 2009Signed at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO., LTD.Address:UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINAThe Buyer: DEXICA SUPERMART S.A.Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:10% more or less in quantity and amount are acceptable.Packing: IN CARTON Shipping Mark: N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment and Partial Shipment: Allowed.Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to portof destination and war risks included with claim payable at destination.Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be availableby sight draft to be opened and to reach China before APRIL 1, 2009 and to remain valid fornegotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention thiscontract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Chargesoutside China are for account of the Buyer.The SellerNANJING JINLING TEXTILE CO., LTD.钟 山The BuyerDEXICA SUPERMART S.A.ALICE已知资料（2）：1装运信息：指定 APL 承运，装期 2009.04.19；船名 PRINCESS；航次 V.0182装箱资料：合计 108 箱，装入 1X20 集装箱。3商业发票号：NJT090218-09，签发日期 2009 年 4 月 10 日。4信用证号：CMKK9180205（1）一般原产地证（12 分）Commodity and specificationsQuantityUnit PriceAmountGIRLS GARMENTS10800PCSCIF BRUSSELSEUR5.00/PCEUR54000.00（2）保险单（12分）1.Exporter (full name address and country )DEXICA SUPERMART S.A. BOULEVARDPACHECO 44 B-1000 BRUSSELS,BELGIUMCertificate No. CCPIT 091810528CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2.Consignee (full name address and country )NANJING JINLING TEXTILE CO., LTD.UNIT A 18/F，JINLING TOWER， NO. 118JINLING ROAD, NANJING, CHINA3.Means of transport and routeFROM NANJING PORT, CHINA TOBRUSSELS, BELGIUM BY AIR5.For certifying authority use only4.Country/region of destinationCHINA6.Marks andNumbersDEXICAS/C NJT0902187.Number and kind of packages;description of goodsLADIES GARMENTSPACKED IN(108) TWOHUNDRED AND EIGHTCARTONS ONLY.*8.H.S code62044300909.Quantity10080DOZEN10.Numberand date ofinvoicesNJT090218APR.9,200911.Declaration by the exporterThe undersigned hereby declares that the abovedetails and statements are correct; that all the goodswere produced in china and that they comply with therules of origin of the peoples republic of china.NANJING JINLING TEXTILE CO., LTD.出口商ZHONG SHAN申请章NANJING APR.15, 2009.Place and date, signature and stamp of certifying authority12.CertificationIt is hereby certified that the declaration by theexporter is correct.CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TRADECCPIT签证章JIN LIAN CHENGNANJING CHINA APR.16, 2009Place and date, signature and stamp of certifying authority中国人民保险公司江苏省分公司THE PEOPLES INSURANCE COMPANY OF CHINA JIANGSU BRANCH货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY发票号(INVOICE NO.)NJT090218-09保单号次PYIE2006080合同号(CONTRACT NO.)NJT090218POLICY NO.信用证号(L/C NO.) : CCPIT 091810528被保险人：Insured: NANJING JINLING TEXTILE LTD.中国人民保险公司（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 THE PEOPLES INSURANCE COMPANY OFCHINA(HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND INCONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THEINSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATIONSUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTEDOVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.总保险金额 TOTAL AMOUNT INSURED:US DOLLARS FIFTY FOUR THOUSANDS ONLY保费启运日期装载运输工具AS ARRANGED DATE OF COMMENCEMENT:APR 09,2009PER CONVEYANCE: PRINCESS V.018自经至FROM:NANJING PORT CHINAVIA-TOBRUSSELS, BELGIUM承保险别：CONDITIONS: Covering F. P. A up to PORT OF DESTINATION.所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有3_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 WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY,IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER.CLAIMS, IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN3ORIGINAL(S)TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.中国人民保险公司广州市分公司THE PEOPLES INSURANCE COMPANY OF CHINA JIANGSUBRANCH赔款偿付地点IFCLAIM PAYABLE ATNanjing, CHINA王天华出单日期ISSUING DATEAPR.20,2009Authorized Signature标 记MARKS&NOS包装及数量QUANTITY保险货物项目DESCRIPTION OFGOODS保险金额AMOUNT INSUREDDEXICAS/C NJT09021810800DOZENLADIES GARMENTSUSD54000.00一般原产地证缮制错误的地方有：保险单缮制错误的地方有：三、请根据银行来证及货物明细，缮制出口单据。（每小题 8 分，共 40 分）1货物明细货号商品名称：Trolley Cases产地商标包装TS503214TS503215Dalian ChinaTAISHAN1 pc in 1 PE bag;3pcs/CTNTS503216箱子尺寸箱子尺寸（总）53.5 37 79.5cm0.1573cbm57.8864cbm53.5 34.5 82cm0.151cbm57.833cbm48 32.5 78.5cm0.1225cbm58.8cbm净重/毛重（个） 4 KG/ 4.6KG净重/毛重（总） 4416KG/5078.4 KG3.5 KG/ 4KG4021.5KG/ 4596KG3 KG/ 3.5KG4320KG/ 5040KG数量单价金额集装箱容量1104PCSUSD6.50USD7176Qty/40 FCL: 368ctns1149PCSUSD6.00USD6894Qty/40 FCL: 383ctns1440PCSUSD5.80USD8352Qty/40 FCL: 480ctns发票号码：TSI0801005发票日期：2008-8-5授权签字人：张平装运船名：DONGFENG航次：V.369装 船 日 期：2008-8-23运输标志：ORTAITSI0601005NEW YORKC/NO.1-1231原产地标准：“P”2信用证相关内容27: Sequence of Total ：1/140A: Form of Documentary Credit：IRREVOCABLE20: Documentary Credit Number：N5632405TH1180831C: Date of Issue：08071531D: Date and Place of Expiry：080909 CHINA51D: Applicant Bank：CITY NATIONAL BANK133 MORNINGSIDE AVE NEW YORK, NY 10027 Tel:001-212-865-476350: Applicant：ORTAI CO., LTD.30 EAST 40TH STREET, NEW YORK, NY 10016TEL:001-212- 992-9788 FAX: 001-212- 992-978959: Beneficiary：DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-8452478932B: Currency Code Amount：USD 22422.0041D: Available With/By：ANY BANK IN CHINA BY NEGOTIATION42C: Drafts at：SIGHT42D: Drawee ：ISSUING BANK43P: Partial Shipments：NOT ALLOWED43T: Transhipment：NOT ALLOWED44E: Port Of Loading：DALIAN,CHINA44F: Port Of Discharge：NEW YORK,U.S.A44C: Latest Date of Shipment：08082545A: Description of Goods and/or Services：CIF NEWYORK TROLLEY CASES AS PER SC NO. TSSC080100546A: Documents Required+MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPYES INDICATINGL/C NO. AND CONTRACT NO. CERTIFYING THE CONTENTS IN THISINVOICE ARE TRUE AND CORRECT.+FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADINGMADE OUT TO ORDER, ENDORSED IN BANK MARKED FREIGHT PREPAIDAND NOYIFY APPLICANT+PACKING LIST IN 2 COPYES ISSUED BY THE BENEFICIARY+ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORMISSUED BY A TRADE AUTHORITY OR GOVERNMENT BODY+INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED INBANK FOR 110 PERCENT OF INVOICE VALUE COVERING ICC CLAUSES(A).+MANUFACTURERS QUALITY CERTIFICATE CERTIFYING THECOMMODITY IS IN GOOD ORDER.+BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OFSHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYSAFTER SHIPMENT.47A: Additional Conditions+UNLESS OTHERWISE EXPRESSLY STATED, ALL DOCUMENTS MUST BE INENGLISH.+ANY PROCEEDS OF PRESENTATIONS UNDER THIS DC WILL BE SETTLEDBY TELETRANSMISSION AND A CHARGE OF USD50.00 (OR CURRENCYEQUIVALENT) WILL BE DEDUCTED.49: Confirmation Instructions ：WITHOUT57D: Advise Through Bank：BANK OF CHINA DALIAN BRANCH72: Sender to Receiver Information：DOCUMENTS TO BE DESPATCHED BY COURIERSERVICE IN ONE LOT TO CITY NATIONAL BANK3制单（1）质量证明（8 分）DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL:00862）商业发票（8 分）TOTAL VALUE IN WORDS:Issuer商 业 发 票COMMERCIAL INVOICETOInvoice No.DateTransport DetailsS/C NO.L/C NO.Marks andNumbersDescription of GoodsQuantityUnit PriceAmount（3）装箱单（8 分）TOTAL PACKAGES IN WORDS:Issuer装 箱 单PACKING LISTTOInvoice No.DateS/C NO.L/C NO.MarksandNumbersC/NOS.Number and Kind ofPackages; Descriptionof GoodsQuantityG.W.(KGS)N.W.(KGS)MEAS.(CBM)Total（4）普惠制产地证（8 分）1.Goods consigned from (Exporters full nameand address, country)Reference No.T200510819GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in(Country)See Notes. Overleaf2.Goods consigned to (Consignees Full name,address, country)3.Means of transport and route (as for as known)4. For certifying authority use only5.Itemnumber6.Marls andNumbers ofPackages7.Number and kind ofpackages;Description of goods8.OriginCriterion(see NotesOverleaf)9.GrossWeightOr otherQuantity10.NumberAnd dateof invoices11.CertificationIt is hereby certified that the declaration by theexporter is correct.CIQPlace and date, signature and stamp of Certifyingauthority12.Declaration by the exporterThe undersigned hereby declares that theabove Details and statements are correct, tha tall th e Goods were pro duced in_and that they Comply with the originrequirements specified for those goods in theGeneralized System of preferences for goodsexported to_(importing country)Place and date, Signature and stamp ofAuthorized signatory（5）受益人证明（8 分）DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL:0086-0411-845247892009 操作卷参考答案一根据合同审证，指出不符之处并提出修改意见（共 36 分）（备注：如果写成“XX 行错，应该改为 XXXXX”，也给全分）131C: 开证日期比合同规定晚了半个月；（2 分）231D: 有效期规定为“090202”与合同规定不符；（1 分）应改为“090215”；（1 分）331D:到期地点“SPAIN” 与合同规定不符；（1 分）应改为“CHINA”；（1 分）459: 受益人名称与合同规定不符；（1 分）应改为“SHANDONG YIHAI IMPORT ANDEXPORT CO.，LTD”； （1 分）532B: 货币名称与合同规定不符；（1 分）应改为“USD”； （1 分）642C: 汇票付款期限与合同规定不符；（1 分）应改为“AT SIGHT”； （1 分）742A: 汇票付款人为开证申请人不妥； 分）应改为“BANCO SANTANDER, S.A”；（1 分）843P: 不允许分批与合同规定不符；（1 分）应改为“ALLOWED”； （1 分）943T: 不允许转运与合同规定不符；（1 分）应改为“ALLOWED”； （1 分）1044F: 目的港与合同规定不符；（1 分）应改为“BARCELONA”； （1 分）1144C: 最迟装运期与合同规定不符；（1 分）应改为“090131”； （1 分）1245A: 合同号与合同规定不符；（1 分）应为“YH08039”； （1 分）1345A: 数量与合同规定不符；（1 分）应分别改为“BLACK COLOUR/5000PCS”和“BROWN COLOUR/8000PCS”； （1 分）1445A: 每箱的件数不符；（1 分）应为“500PCS/CTN”； （1 分）1546A: 海运提单的运费项目不符；（1 分）应为“Freight Collect”；（1 分）16. 46A: 要求提供保险单与 FOB 术语不符；（1 分）应要求取消；（1 分）1771B: 所有的费用由受益人负担不妥；（1 分）应改为“ALL CHARGES OUTSIDESPAIN ARE TO BE BORN BY BENEFICIARY ”； （1 分）1848: 交单期规定不合适；（1 分）应改为“WITHIN 15 DAYS AFTER THE DATEOF SHIPMENT”； （1 分） 二.根据已知资料指出下列单据中错误的地方：（共 24 分）(如果学生只是指出错误不改正，不给分，必须修改)1一般原产地证（12 分）.Exporter 栏应填写“NANJING JINLING TEXTILE CO., LTD.UNIT A 18/F，JINLING TOWER，NO. 118 JINLING ROAD, NANJING, CHINA”(1 分).Consignee 栏应填写“DEXICA SUPERMART S.A.BOULEVARD PACHECO 44 B-1000BRUSSELS, BELGIUM” (1 分).Means of transport and route 栏应填写“FROM NINGBO PORT, CHINA TOBRUSSELS, BELGIUM (1 分) BY SEA”(1 分)（1.Country/region of destination 栏应填写“BELGIUM”(1 分).Marks and Numbers 栏应填写“N/M” (1 分).Number and kind of packages 应填写“PACKED IN(108) ONE HUNDRED ANDEIGHT CARTONS ONLY.”； (1 分)description of goods 应填写“GIRLS GARMENTS” (1 分).Quantity 栏应填写“10800(1 分) PCS”(1 分).Number and date of invoices 栏应填写“NJT090218-09(1 分)APR.10,2009”(1 分)2保险单（12 分） 信用证号(L/C NO.) 栏应填写“CMKK9180205” (1 分) 标记 MARKS&NOS 栏应填写“N/M” (1 分) 包装及数量 QUANTITY 栏应填写“10800PCS”(1 分) 保险货物项目 DESCRIPTION OF GOODS 栏应填写“GIRLS GARMENTS” (1 分) 保险金额AMOUNT INSURED栏应填写“USD59400.00”(1分) 总保险金额 TOTAL AMOUNT INSURED 栏应填写:“US DOLLARS FIFTY NINETHOUSANDS FOUR HUNDRED ONLY”(1 分) 启运日期 DATE OF COMMENCEMENT 栏应填写:“APR.19,2009” (1 分) 自 From 栏应填写:“NINGBO PORT CHINA” (1 分) 承保险别 CONDITIONS 栏应填写:“All Risks and War Risks” (1 分) 赔款偿付地点 CLAIM PAYABLE AT 栏应填写:“BRUSSELS IN USD” (1 分) 出单日期 ISSUING DATE 应早于装期 2009.04.19(1 分) 应由中国人民保险公司江苏省分公司签发保险单(1 分)三.缮制出口单据（每单 8 分，共 40 分）1.质量证明DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL:0086UALITY CERTIFICATE(1 分)AUG.23,2008 之前的一个日期都可以(1 分)INVOICE NO. TSI0801005(1 分) 或者： L/C:N5632405TH11808DATE: AUG.5,2008(1 分) DATE:JUL.15,2008TO WHOM IT MAY CONCERN: (1 分)WE HEREBY CERTIFY THAT THE COMMODITY IS IN GOOD ORDER. (1 分)DALIAN TAISHAN SUITCASE & BAG CO., LTD. (1 分)张 平(1 分)（备注：如果将张平写成英文或者“XXX”也给全分）（2）商业发票 IssuerDALIAN TAISHAN SUITCASE & BAG CO., LT