单证复习卷(全)101117答案.doc

单证复习卷答案一1-5DABBB6-10ACADA11-15BDCAD16-20CBBDD21-25DDBAA26-30BBDAC（注意：30题选C）31-35CDBBA 36-40CBCAD41-45CABCB46-50BBCBB二1-5ABCD,BC,ABCD,ABCD,5ABC6-10AD,ABC,BCD,ACD,ABD11-15ABC,ABCD,ABC,ACDE,BCD16-20ABC,CDE（注意：B不对）,AB,ABC,ACDE21-25ABCD,CD,BD,BCD,CD26-30ABDE,ACD,ABC,CD,ABCE31-35ABC,BCDE,ABCE,AD,ABCE三1-56-1011-1516-2021-25无26-3031-3536-4041-4546-50四、案例分析题1. 我方从泰国A公司进口一批大米，签订“CFR上海”合同，货轮在台湾海峡附近沉没。A公司未及时向我方发出装船通知，我方未办理投保，无法向保险公司索赔。故我方要求对方承担责任，但泰国A公司以货物离港，风险已经转移给我方为由拒绝承担责任。问：泰国A公司的行为是否合理，究竟由谁承担责任?为什么?解：泰国A公司的行为不合理，应由泰国A公司承担责任。CFR的风险在货物在装运港越过船舷时发生转移，但这以出口商发出装运通知为前提，以便买方办理保险；否则，风险不能正常转移。在本案例中，货物的确已越过船舷，但泰国A公司并没有发出装运通知，所以，风险不能正常转移，仍应由泰国A公司承担。2. 我某外贸公司出口货物一批，以信用证方式成交，买方来证规定：“Shipment:not later than 31 May 2002 ,Expiration date :15 June 2002”。又规定“This credit is subject to UCP600”。该外贸公司5月10日将货物全部装船，提单签发日为5月10日，当受益人于6月8日交单议付时，却遭到议付行拒付，为什么？解：UCP600规定，在没有明确规定的情况下，信用证项下的单据最迟应在装运日后21内交单。在本案例中，提单于5月10日装船，即装运日为5月10日；受益人于6月8日交单议付，是在信用证的有效期内，但根据UCP600规定，最迟交单期应在5月10日后的第21天，即5月31日。因此，受益人于6月8日交单议付实际已过了最迟交单期，应此，议付行完全有理由拒付。3.某外贸公司接到国外开来的信用证，证内规定：“数量共6000箱，16月份分6批装运，每月装运1000箱。”该信用证的受益人l3月，每月装运1000箱，银行已分批议付了货款。4月份因故未按时装运，该批货物延至5月份才装船，当该公司凭5月的装船提单向银行交单议付时，却遭到银行拒付，而且银行声称，原先约定的5至6月份的装运也已失效。试问，银行拒收单据、拒付货款和宣布以后各批失效有无道理？为什么？解：银行有道理拒收单据、拒付货款和宣布以后各批失效。根据UCP600规定，分批装运的信用证，如果其中一批违约，那么信用证对该批及以后各批均告失效。本案例中，4月份因故未按时装运，违反信用证规定，单证不符，银行可以拒收单据、拒付货款；且信用证从4月份起已失效，故银行可宣布以后各批失效。五、计算（共10分）三、我某公司出口商品每公斤100美元CFR纽约，如对方要求改报CIF价，加一成投保一切险和战争险，费率合计1.5%，并将佣金加到5%，试求CIFC5%应如何报价？解： CIF =CFR+I= CFR+CIF（1+10%）1.5%所以， CIF = CFR/【1-（1+10%）1.5%】=101.68又，CIF C5%=CIF(1-5%)所以，CIF C5%= CFR/【1-（1+10%）1.5%】(1-5%)=107.03美元六33062 BOCSH CNROYALBANK VCROUR LC 0320,11412标号1-1 信用证号码JANUARY 30,2002标号1-2信用证开证日期TO: BANK OF CHINA , SHANGHAI ,PEOPLES REPUBLIC OF CHINA标号2 通知行/议付行FROM: THE ROYAL BANK OF CANADA ,BRITISH ,COLUMBIA INTERBATIONAL CENTRE,1055 WESTGEORGIA STREET, VANCOUVER, B.C. V6E 3P3标号3 开证行TEST: 919 JANUARY 30, 2002AMMOUNT: US$64050.00标号4 金额 ADVISE BENEFICIARY WE ISSUE IRREVOCABLE DOC. CREDIT FAVORING CHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.,SHANGHAI STATIONARY AND SPORTING GOODS BRANCH（名称）, 128 HUIQIU ROAD, SHANGHAI, PEOPLEREPBLIC OF CHINA（地址）标号5 受益人（出口商）APPLICANT: CANADIAN KEYBOARD DISTRIBUTERS,4554 DINGSWAY,BURNABY,B.C. V8H 2B1标号6 申请人（进口商）FOR US$64050.00 US DOL. SIXTY FOUR THOUSAND AND FIFTY ONLY标号7信用证金额. TO EXPIRE APRIL 15TH 2002 IN COUNTRY OF CHINA. AVAILABLE BY YOUR DRAFTS AT 30DAYS SIGHT标号8-1 汇票付款时间FOR 100 PERCENT OF INVOICE VALUE 汇票金额DRAWN ON THE ROYAL BANK OF CANADA, BRITISH COLUMBIA INTERNATIONAL CENTRE VANCOUVER,B.C. 标号8-3 汇票付款人BEARING REFERENCE TO THIS CREDIT TOGETHER WITH FOLLOWING DOCUMENTS.1. COMMERCIAL INVOICE IN QUADRUPLICATE.2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING DRAWN TO THE ORDER OF THE ROYAL BANK OF CANADA标号11-3 MARKED FREIGHT COLLECT标号11-4 AND NOTIFY CANDIAN KEYBOARD DISTRIBUTERS,4554 KINGSWAY, BURNABY,B.C. V5H 2B1标号11-5.3.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERING OCEAN MARINE CARGO CLAUSE ALL RISKS INCLUDING FRCC FOR 110 PERCENT OF INVOICE VALUE标号9-2 SUBJECT TO CIC. CLAUSE DATED 1.1.1991标号9-1（从covering到1.1.199）.And the claim agent bank is the CITI bank.4.CANADA CUSTOMS INVOICE IN DUPLICATE.5.PACKING LISTS IN DUPLICATE.COVERING : 3000PCS标号10-1 数量FOOTBALLS GBW32P WATER PROOF标号10-2 品名US$21.35/PC标号10-3 单价, 50 pcs to a WOODEN CASE,each size is 30*40*50cm,gross weight 10kgs标号10-4 包装TERMS OF SHIPMENT CIF VANCOUVER标号10-5 贸易术语FROM : SHANGHAI PEOPLES REPUBLIC OF CHINA标号11-1 装运港 TO TORONTO/MONTRIAL 标号11-2 目的港AT BUYERS OPTION DURING MARCH 1992 GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERRABLE.PARTIAL SHIPMENTS:PROHIBITEDAND TRANSHIPMENTS :PERMITTED.SPECIAL CONDITIONS:SHIPPING LATEST:MARCH 31,2002THIS CREDIT IS AVAILABLE BY NEGOTIATIONDOCUMENTS MUST BE PRESENIED NOT LATER THEAN 15 DAYS AFTER DATE OF TRANSPOTATION DOCUMENTS FOR NEGOTIATION BUT WITHIN THE CREDIT VALIDITY .THE NEGOTIATING BANK MUST AIRMAIL ALL DOCUMENTS TO US IN TWO CONSECUTIVE LOTS.UNLESS OTHERWESE STATED CREDIT SUBJECT TO ICC PUBLICATION 600.其他相关资料如下：（1）唛头可自行根据缮制，相关日期可根据时间自行缮制。（2）发票号码和日期分别为SHS200222，2002年2月15日（3）产地证出证日期为2002年3月1日（4）保险单号码为 CHPICC02345, 保险单日期为2002年3月15日（5）最终实际目的港为TORONTO，装载船名为DASHAN V.15,启航日期为2002年3月20日,为直达运输（6）汇票号码为SHS200222标号8-4，出票日期为2002年4月5日标号8-5（1）制作商业发票ISSUER（1）CHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.,SHANGHAI STATIONARY AND SPORTING GOODS BRANCH128 HUIQIU ROAD, SHANGHAI, PEOPLEREPBLIC OF CHINA标号5商业发票COMMERCIAL INVOICETO（2）CANADIAN KEYBOARD DISTRIBUTERS4554 DINGSWAY,BURNABY,B.C. V8H 2B1标号6NO. SHS200222 DATEFEB 15,2002 TRANSPORT DETAILS（3）SHIPMENT FROM SHANGHAI PEOPLES REPUBLIC OF CHINA TO TORONTO BY SEA标号11-1，11-2（根据有关资料，应为TORONTO）S/C NO. L/C NO.（4）0320,11412标号1TERMS OF PAYMENT（5）L/CMarks and Numbers（6）Number and kind of packageDescription of goodsQuantityUnit PriceAmountCKD0320,11412TORONTOC.NO.：1-60自行拟定 （8）CIF VANCOUVER（7）FOOTBALLS GBW32P WATER PROOF标号10-250 pcs to a WOODEN CASE,each size is 30*40*50cm,gross weight 10kgs标号10-4（9）3000PCS标号10-1（10）US$21.35/PC标号10-3（11）US$64050.00标号7TOTAL:3000PC标号10-1（12）US$64050.00标号7SAY TOTAL:（13）SAY US DOLLARS SIXTY FOUR THOUSAND AND FIFTY ONLY标号7（2）制作装箱单ISSUERCHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.,SHANGHAI STATIONARY AND SPORTING GOODS BRANCH128 HUIQIU ROAD, SHANGHAI, PEOPLEREPBLIC OF CHINA标号5装箱单PACKING LISTTOCANADIAN KEYBOARD DISTRIBUTERS4554 DINGSWAY,BURNABY,B.C. V8H 2B1标号6INVOICE NO.SHS200222DATEFEB 15,2002Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.CKD0320,11412TORONTOC.NO.：1-60自行拟定FOOTBALLS GBW32P WATER PROOF标号10-260 WOODEN CASES50/3000PCS1-6010/600KGS30*40*50/3.6M3TOTAL:3000PCS600KGS3.6M3SAY TOTAL:SAY SIXTY WOODEN CASES ONLY（3）制作保险单中国人民保险公司THE PEOPLES INSURANCE COMPANY OF CHINAHead Office: BEIJING Established in 1949保 险 单INSURANCE POLICY 保险单次号次 Policy No. xxx中 国 人 民 保 险 公 司 （ 以 下 简 称 本 公 司 ）THIS POLICY OF INSURANCE WITNESSES THAT PEOPLES INSURANCE COMPANY OF CHINA(HEREIN AFTER CALLED.“THE COMPANY”)根 据 AT THE REQUEST OF （14） CHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.,SHANGHAI STATIONARY AND SPORTING GOODS BRANCH标号5，仅限名称部分 （ 以 下 简 称 被 保 险 人 ） 的 要 求 ， 由 被 保 险 人 向 本 公司 缴 付 约(HEREIN AFTER CALLED “THE INSURED”) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE 定 的 保 险 费 ， 按 照 本 保 险 单 承 保 险 别 和 背 面 所 截 条 款 与 下 列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY特 款 承 保 下 述 货 物 运 输 保 险 ， 特 立 本 保 险 单 。AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON.标 记MARKS & NOS.包装及数量QUANTITY保险货物项目DESCRIPTION OF GOODS保险金额AMOUNT INSURED（15）60 WOODEN CASES自行计算（16）FOOTBALLS标号10-2可全抄，可简单一点（17）USD70455.00640501.1总保险金额:TOTAL AMOUNT INSURED： （18） SAY US DOLLARS SEVENTY THOUSAND FOUR HUNDRED AND FIFTY FIVE ONLY 保费 费率 装载运输工具PREMIUM （19） AS ARRANGED RATE （20） AS ARRANGED PER CONVEYANCE S.S. .开航日期 自 至SLG.ON OR ABT. （21） AS PER B/L DATE FROM （22）SHANGHAI PEOPLES REPUBLIC OF CHINA标号11-1 TO .承保险别: CONDITIONS: COVERING OCEAN MARINE CARGO CLAUSE ALL RISKS INCLUDING FRCC SUBJECT TO CIC. CLAUSE DATED 1.1.1991. 标号9-1，去掉标号9-2所 保 货 物，如 遇 出 险，本 公 司 凭 本 险 单 及 其 他 有 关 证 件 给 付 赔 偿 。CLAIMS IF ANY PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT DOCUMENTS所 保 货 物 ， 如 果 发 生 本 保 险 单 项 下 负 责 赔 偿 的 损 失 或 事 故 ，IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTI应 立 即 通 知 本 公 司 下 属 代 理 人 查 勘。APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER.中国人民保险公司上海分公司THE PEORLES INSURANCE CO. OF CHINA SHANGHAI BRANCH赔款偿付地点 CLAIM PAYABLE AT/IN （23） TORONTO IN USD.日期 上海DAT SHANGHAI地址:中国上海中山东一路23号 TEL 323405 3217466-44 TELEX:33128 PICCS CN.Address:23 Zhongshan Dong Yi Lu Shanghai, China Cable 42001 Shanghai General Manager （4）制作一般原产地证明书 ORIGINAL1.Exporter（24）Certificate No.CHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.SHANGHAI STATIONARY AND SPORTING GOODS BRANCH128 HUIQIU ROAD, SHANGHAI, PEOPLEREPBLIC OF CHINA标号5CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2.Consignee（25）CANADIAN KEYBOARD DISTRIBUTERS4554 DINGSWAY,BURNABY,B.C. V8H 2B1,CANADA标号63.Means of transport and route（26）5.For certifying authority use onlySHIPMENT FROM SHANGHAI PEOPLES REPUBLIC OF CHINA TO TORONTO BY SEA4.Country / region of destination（27）CANADA6.Marks and numbers7.Number and kind of packages; description of goods（28）8.H.S.Code9.Quantity（29）10.Numberand date ofInvoices（30）FOOTBALLS 60 WOODEN CASESAY 60(SIXTY) WOODEN CASES ONLY*3000PCSSHS200222 FEB 15, 200211.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were produced in China and that they comply with the Rules of Origin of the Peoples Republic of China.12.CertificationIt is hereby certified that the declaration by the exporter is correct. -Place and date, signature and stamp of authorized signatory-Place and date, signature and stamp of certifying authority（5）制作海运提单Shipper（31）CHINA NATIONAL LIGHTINDUSTRIAL PRODUCTS IMP AND EXP CORP.,SHANGHAI STATIONARY AND SPORTING GOODS BRANCH128 HUIQIU ROAD, SHANGHAI, PEOPLEREPBLIC OF CHINA标号5B/L No. CHSHIP2002345中国对外贸易运输公司上海分公司SINOTRANS SHANGHAI COMPANYOCEAN BILL OF LADINGSHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near there to as the vessel may safely get and always afloat.The weight, measure, marks and numbers, quality, contents and value particulars furnished by the Shipper, are not checked by the carrier on loading.The Shipper, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Lading, including those on the hereof.IN WITNESS where of the number of original Bill of Lading stated below have been signed, one of which being accomplished the other(s) to be void.Consignee or order（32）TO THE ORDER OF THE ROYAL BANK OF CANADA标号11-3Notify address（33）CANDIAN KEYBOARD DISTRIBUTERS4554 KINGSWAY, BURNABY,B.C. V5H 2B1标号11-5Pre-carriage byPort of loading（34）SHANGHAI PEOPLES REPUBLIC OF CHINA VesselPort of