单证员冲刺班第20作业卷.doc

试卷名称：单证员冲刺班第20讲作业卷开始时间：结束时间：2010-3-5 11:28:59答题时间：150分钟考生耗时：11:28:59试卷总分：100通过分数：60考生姓名：考生成绩：0标准题得分：0手工题得分：0评分方式：自动通过考试：未通过考试评语：详 细 情 况窗体顶端一、简答题:1、根据合同审核信用证合同条款卖方：北京，中国纺织品进出口公司(China National Textiles Imp. & Exp. Corporation, Beijing)买方：新加坡通用贸易公司(General Trading Company Singapore)商品名称：“鸽牌”印花细布(“Dove” Brand Printed Shirting)规格：3036 7269 35/642数量：67200码单价：CIF新加坡每码3.00港元，含佣3%总值：201600.00港元装运期：1991年1月31日前自中国港口至新加坡，允许分批装运和转船。付款条件：凭不可撤消即期信用证付款，于装运期前1个月开到卖方，并于上述装运期后15天内在中国议付有效。保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110%投保一切险和战争险。签订日期、地点：1990年10月11日于北京合同号码：PS-1234信用证资料National Bank of SingaporeSingapore revocable Documentary CreditNo. 12/1444 Dated November 30, 1991Advertising Bank: Bank of China Head Office Beijing, ChinaApplicant: General Company SingaporeBeneficiary: China National Textiles Imp. & Exp. Corporation, Beijing ChinaAmount: HK $ 201600.00Expire Date: February 5, 1991 for negotiation in Singapore.We hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at 60 days after sight on us bearing the clause: “Drawn under documentary credit No. 12/1444 of National Bank of Singapore” accompanied by the following documents:1.Signed Commercial invoice in triplicate, indicating S/C No. PS-234 dated October 11, 1991.2.Full set of clean on board Ocean Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering: 672000 yards Printed shirting 3436 7269 35/642 yards at US$3.00 per yard CIF Singepore.3.One original insurance Policy/Certificate Covering All Risks for 120% of invoice value as per CIC of Jan 1st, 1981.Shipment from China Port to Singapore. not later than 31 Jan,1991.Partial shipments prohibited. Transshipment allowed.We hereby engage with drawers and/or bonafide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be duly honored at maturity.National Bank of Singapore经审核，信用证中存在的问题如下： 你的答案： 标准答案：1、根据合同，信用证应为不可撤消的跟单信用证，而不应为可撤销信用证。把revocable改为irrevocable.2、信用证的有效期应该在装运期后15天，February 5改为February 153、信用证的到期地点不应该在新加坡，而应在中国。4、开证申请人的名称与合同不符。应该为General Trading Company Singapore5、根据合同，应使用即期汇票，而不是远期汇票。将60 days after去掉。6、信用证规定禁止分批装运与合同矛盾。7、信用证货物数量与合同不符。应为“67200 yards”而不是“672000 yards”8、信用证中显示的合同号与合同不符。应为“PS-1234”而不是“PS-234”9、信用证中的货物名称与合同不符。应加上“Dove Brand”10、信用证中的货物规格与合同不符。应该把“3436”改为“3036”11、投保加成高于合同约定。应为“110%”，而不是“120%”12、投保的险别与合同不符。应投保“All Risks and War Risk”而不是“All Risk”13、信用证使用的币别与合同不符，应该是港元，而不是美元。14、贸易术语表示与合同不符，应是”CIFC 3%”而不是“CIF“15、贸易术语后的目的港拼写错误。应是“Singapore本题分数： 35.00 分，你答题的情况为 错误 所以你的得分为 0 分 解析：2、根据已知资料制作相关单据：信用证(一)参考资料：1.96M3 Chinese Parasol Pieced-board at USD 250/ M3 CFR Inchon Port2.Shipped per M/V”LU HA1 20”from Qingdao to Inchon3.Shipping Marks: G.A INCHON NO.1-641.Packed in 64 Cartons, each containing 1.5 M