单证员六套练习答案.doc

练习一（答案）一、单项选择题ABCAB CABBD DBBCB DBBCB二、判断题 三、根据合同内容审核信用证，指出不符之处并提出修改意见。（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE 应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE（2）BENEFICIARY: GU TAI TEXTILES I/E CORP.应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%应改为10%（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK（9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN应改为100% COTTON GREY LAWN(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY四、单据缮制与操作（每空格1分，共40分）请根据下面所给信用证以及相关资料缮制商业发票、汇票、一般原产地证书各一份1)IssuerSHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA 商 业 发 票COMMERCIAL INVOICE2)TOYI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA3)INVOICE NO.SEP.28,20094)INVOICE DATEMN88665)Transport DetailsFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEA6)S/C NOMN8087)L/C NOWCBN20098)Marks and Numbers9)Description of Goods 10)Quantity 11)Unit Price12)AmountYI YANGMONTREALC/NO. 1360LADIES100% COTTON WOVEN JACKET AS PER S/C MN808 12,000PCSCIF MONTREAL USD8.00/PCUSD96,000.0013)TOTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT. 15)SHANGHAI FUJI GARMENTS GROUP CO .LTDXXXBILL OF EXCHANGESNo.:(1)MN8866 For:2)USD96,000.00 (3-4)OCT 25,2009 SHANGHAI,CHINA (amount in figure) (place and date of issue)At(5) * sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6)BANK OF CHINA ,SHANGHAI BRANCH the sum of (7) SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY. (amount in words)Drawn under (8) NATIONAL PARIS BANK L/C No. (9) WCBN2009 Dated(10) SEP. 18,2009 To:11) NATIONAL PARIS BANK24 MARSHAL AVE DONCASTER MONTREAL, CANADA For and on behalf of (12) SHANGHAI FUJI GARMENTS GROUP CO .LTDXXX(1)Exporter(full name and address)SHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA （5）CERTIFICATE NO. 200986 CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA(2)Consignee(full name, address, country)YI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA（3）Means of transport and routeFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEAFor certifying authority use only（4）Country / region of destination MONTREAL , CANADA（6）Marks and numbersYI YANGMONTREAL C/NO. 1360（7）Number and kind of packages; description of goods THREE HUNDRED AND SIXTY （360） CTNS OF LADIES 100% COTTON WOVEN JACKET*（8）H.S.Code6104 3200 10（9）Quantity 12000PCS（10）Number and date of invoicesNO.MN8866SEP.28th,2009Declaration by the exporter The undersigned hereby declares that the above details and statement 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.（11-13）Certification It is hereby certified that the declaration by the exporter is correct.中国国际贸易促进委员会单据证明专用章（沪）CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TRADEOCT. 18th,2009 SHANGHAI 黄 飞 Place and date, signature and stamp of certifying authoritySHANGHAI FUJI GARMENTS GROUP CO .LTD321 CHONGSHAN ROAD，SHANGHAI，CHINA OCT .15th,2009 SHANGHAI XXX Place and date, signature and stamp of authorized signatory练习二（答案）一、单项选择题 DBBAD DBDCA CADBB CCDAB二、判断题 三、根据合同内容审核信用证，指出不符之处并提出修改意见。（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE（2）BENEFICIARY: GU TAI TEXTILES I/E CORP.应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%应改为10%（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK（9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN应改为100% COTTON GREY LAWN(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY四、单据缮制与操作（每空格1分，共40分）（一）请根据下面所给信用证以及相关资料缮制商业发票、一般原产地证书各一份1)IssuerSHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA 商 业 发 票COMMERCIAL INVOICE2)TOYI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA3)INVOICE NO.SEPT.28,20094)INVOICE DATEMN88665)Transport DetailsFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEA6)S/C NOMN8087)L/C NOWCBN20098)Marks and Numbers9)Description of Goods 10)Quantity 11)Unit Price12)AmountYI YANGMONTREALC/NO. 1360LADIES 100% COTTON WOVEN JACKET AS PER S/C MN808 12,000PCSCIF MONTREAL USD8.00/PCUSD96,000.0013)TOTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT. 15)SHANGHAI FUJI GARMENTS GROUP CO .LTDXXX (1)Exporter(full name and address)SHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA （5）CERTIFICATE NO. 200986 CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA(2)Consignee(full name, address, country)YI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA（3）Means of transport and routeFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEAFor certifying authority use only（4）Country / region of destination MONTREAL , CANADA（6）Marks and numbersYI YANGMONTREAL C/NO. 1360（7-9）Number and kind of packages; description of goods THREE HUNDRED AND SIXTY （360） CTNS OF LADIES 100% COTTON WOVEN JACKET*（10）H.S.Code6104 3200 10（11）Quantity 12000PCS（12）Number and date of invoicesNO.MN8866SEP.28th,2009Declaration by the exporter The undersigned hereby declares that the above details and statement 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.（13-15）Certification It is hereby certified that the declaration by the exporter is correct.中国国际贸易促进委员会单据证明专用章（沪）CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TRADEOCT. 18th,2009 SHANGHAI 黄 飞 Place and date, signature and stamp of certifying authoritySHANGHAI FUJI GARMENTS GROUP CO .LTD321 CHONGSHAN ROAD，SHANGHAI，CHINA OCT .15th,2009 SHANGHAI XXX Place and date, signature and stamp of authorized signatory（二）根据下列所给资料，制作受益人证明一份。CATICO IMPORT AND EXPROT CORP.87 LIANHU ROAD,NANJING, CHINABENEFICIARYS CERTIFICATE （1分）MESSERS:FLY TRAVEL GOODS I/E GROUP（1分） DATE:B/L MAR.4, 2010之后 （1分） PLACE:NANJING,CHINA（1分）RE: L/C NO.: 894010151719（1分） INVOICE NO:SUNJA0306 （1分）WE HEREBY INFORM YOU THAT THE GOODS UNDER ORDER NO.8561 HAVE BEEN SHIPPED ON 日期(2010.3.4之前) （2分）AND ALL THE REQUIRED DOCUMENTS HAVE BEEN FAXED TO YOU IN ONE WEEK AFTER SHIPPING DATE.（2分） CATICO IMPORT AND EXPROT CORP. （1分）练习三（答案）一、选择题 BBADC BBBAD BCCBD BCCCC二、判断题 FTTFT FTFTT TFFFT TTFFT三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。1、31 D：DATE 20091001 PLACE APPLICANTS COUNTRYDATE 20091030 PLACE BENEFICIALS COUNTRY2、50：203 LODIA HOTEL OFFICE 1564203 LODIA HOTEL OFFICE 15463、N0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINAN0.529，QIJIANG ROAD HE DONG DISTRICT,NANJING CHINA4、42C：DRAFT AT 90 DAYS AFTER SIGHTDRAFT AT 90 DAYS AFTER BL DATE5、43P：NOT ALLOWEDALLOWED 6、44C：2009103l200910027、45A：U/P：HKD 390.00/MTU/P：USD 390.00/MT 8、45A：CIF BUSAN KOREACFR BUSAN KOREA9、SHIPPING MARK：ST05016 BUSAN KOREA应删除 10、46A：MARKED FREIGHT TO COLLECTMARKED FREIGHT PREPAID11、46A：应增加No solid wood packing certificate issued by manufacturer条款四、单据缮制与操作（每空格1分，共38分）1)IssuerKKK TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA商 业 发 票COMMERCIAL INVOICE2)TONEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSA3)INVOICE NO.2009SDT00014)INVOICE DATEDEC.13,20095)Transport DetailsFROM SHANGHAII PORT TO DAMMAM PORT, SAUDI ARABIA BY SEA6)S/C NONEO200901167)S/C DATENov. 8, 20098)L/C NO0011LC1237569)ISSUED BYAL RAJHI BANKING AND INVESTMENT CORP.10)Marks and Numbers11)Description of Goods 12)Quantity 13)Unit Price14)AmountROSE BRAND178/2009RIYADHC/NO.:1-1750ROSE BRAND CANNED MUSHROOMS PIECES & STEMS 24 TINS X 227 GRAMS NET WEIGHT (G.W. 425GRAMS)1750CTNSCFR DAMMAM USD7.80/CTNUSD13,650.00 TOTAL1750CTNSUSD13650.0015)TOTAL VALUE (IN WORDS) :SAY U.S.DOLLARS THIRTEEN THOUSAND SIX HUNDRED AND FIFTY ONLY.16) KKK TRADING CO., LTD.XXX1）ShipperKKK TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363（4）B/L No.123456789中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL2） ConsigneeTO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORPPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3）Notify PartyNEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213Pre - carriage byPlace of Receipt5） Ocean Vessel Voy. No.MAYFLOWER V.1296）Port of LoadingSHANGHAI PORT, CHINA7）Port of DischargeDAMMAM PORT, SAUDI ARABIAPlace of Delivery8-9）Marks & Nos.Container / Seal No.10）No. of Containersor Packages11）Description of Goods12）Gross Weight Kgs13）MeasurementROSE BRAND178/2009RIYADHC/NO.:1-1750CN：GATU8544387SN：33207571750CTNSROSE BRAND CANNED MUSHROOMS PIECES & STEMS 14)SHIPPED IN 120FCL15）FREIGHT PREPAID16）ON BOARD : DEC. 26, 200917850KGS26.25M317）TOTAL NUMBER OF CONTAINERS AND/OR PACKAGES (IN WORDS) ：SAY ONE THOUSAND SEVEN HUNDRED AND FIFTY CTNS ONLYFreight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value ChargeEx. Rate:Prepaid at18)Payable atSHANGHAI19-20)PLACE AND DATE OF ISSUESHANGHAI DEC. 26, 2009Total Prepaid21)NO. OF ORIGINAL B(S)/LTHREE(3)22)SIGNED FOR THE CARRIER, COSCO CONTAINER LINES AS CARRIER练习四（答案）一、单项选择题月份 ADAAB DBBBC CCABB CCBDB二、判断题 FTTTT TFFFT TFFFF TTFTF三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。1.汇票的付款期限不符，应为即期，而不是见票20天。 2.分批运输规定与合同不符，应为ALLOWED，而不是NOT ALLOWED。3.投保险别与合同不符，应为F.P.A，而不是ALL RISKS AND WAR RISKS。 4.信用证商品单价与合同不符，应为USD8.10，而不是USD 5.10。5.投保加成与合同不符，应为发票金额的110%，而不是120%。 6.信用证的到期日有误，不是090820，而应该在该日期之后的15日内7.开证申请人的地址有误，不是7-23,OHTAMACHI,NAKA-KU,YOKOHAMA,，而是3-72,OHTAMACHI,NAKA-KU,YOKOHAMA8.装运期有误，不是AT THE LATEST JULY 30,2009，而是Before August 20,2009 9. 合同号码有误，不是03TGA82711，而是03TGA2871110.贸易术语有误，不是CFR AKITA，而是CIF AKITA四、操作题（40分）(一)根据已知资料制作商业发票、商业汇票（本题共31分）1、商业发票（1）COMMERCIAL INVOICETO: （2） PICHLER VERTRIEBS GMBH. NFG. KGKINDERMANNGASSE 9, A-8020 GRAZ，AUSTRIA INVOICE NO.: （3）PC05A031INVOICEDATE:（4）MAR.15,2007 S/C NO.: （5）PIC 01-1330 S/C DATE: （6） FEB.02,2007 FROM(7) FUZHOU TO(8) GRAZ BY (9) SEA/VESSLE MARKS (10)NUMBER AND KIND OF PACKAGE DESCRIPTION OF GOODS(11)QUANTITY(12)UNIT PRICE(13)AMOUNT(14)PICGRAZC/NO. 1-2000CAMPING CHAIRSFC 96806 FC 9679010 PCS TO A PLASTIC CARTON，ALL PACKED IN 2000 CARTONS.10000PCS10000PCSCIF GRAZUSD 5.00USD 4.50USD50000.00USD45000.00 (15) TOTAL AMOUNT IN WORDS: SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLY.(16)ISSUED BY FUZHOU CHENXI LEATHER PRODUCTS CO., LTD. XXX2、汇票缮制 （本题共14分，其中第2空2分，其余各空格1分）Bill of ExchangeNo. (1) PC05A031 For (3) USD95,000 (2) APR.2, 2007 , FUZHOU (amount in figure)(place date of issue)At (4)90 days sight of this FIRST bill of exchange (SECOND being unpaid)Pay to the order of (5) AGRICULTURAL BANK OF CHINA, THE FUZHOU (FUJIAN BRANCH)the sum of SAY US DOLLARS NINTY FIVE THOUSAND ONLY (6) (amount in words)Value received for (7) 20,000 PCS of (8) CAMPING CHAIRS (quantity)(name of commodity)Drawn under (9) BANK AUSTRIA AG VIENNA L/C No. (10) AKB0700278 Dated (11) FEBRUARY 11 ,2007 (12)To: AGRICULTURAL BANK OF CHINA, THE FUZHOU (FUJIAN BRANCH) (13) FUZHOU CHENXI LEATHER PRODUCTS CO., LTD. XXX (signature) for and on behalf of （二）请根据下列所给内容缮制装船通知。（本大题共10分，每空格1分）（1）TO: WEILI INTL TRADING CORP. （2）DATE: 2007.3.23（22-25）（3）COMMODITY： BAGS （4）QUANTITY：11200PCS （5）PACKAGE： 500CTNS （6）AMOUNT：USD22，000.00（7）PORT OF LOADING：SHANGHAI （8）PORT OF DESTINATION：HUMBURG （9）DATE OF SHIPPMENT：MAR.22，2007（10）VESSELS NAME:CMA CGM NEPTUNE V.485W 练习五（答案）一、单项选择题 CBCBC AABBB CCBBB AABBD二、判断题 三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。1信用证有效期：2009年6月30日应为2009年8月15日 2信用证到期地点：美国 应为福州3受益人：FUZHOU TEXTILES EXP.&.IMP CORP 应改为FUZHOU TEXTILES IMP &. EXP. CORP4汇票期限：DRAFTS AT 30 DAYS SIGHT应为DRAFTS AT SIGHT 5分批装运：PROHIBITED应为PERMITTED6装运期：2009年6月30日 应为2009年7月31日 7S/C NO：GL25013应改为GD25013849393(014429) 600 PIECES USD15.00应改为49393(014428) 600 PIECES USD15.009. PRESENTATION PERIOD：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT应改为WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT10CONFIRMATION WITHOUT 应改为CONFIRMATION WITH四、操作题（40分）参考答案：1、商业发票（1）COMMERCIAL INVOICETO: （2） PICHLER VERTRIEBS GMBH. NFG. KGKINDERMANNGASSE 9, A-8020 GRAZ，AUSTRIA INVOICE NO.: （3）PC05A031INVOICEDATE:（4）MAR.15,2007 S/C NO.: （5）PIC 01-1330 S/C DATE: （6） FEB.02,2007 FROM(7) SHANGHAI TO(8) GRAZ BY (9) SEA/VESSLE MARKS (10)NUMBER AND KIND OF PACKAGE DESCRIPTION OF GOODS(11)QUANTITY(12)UNIT PRICE(13)AMOUNT(14)PICGRAZC/NO. 1-2000CAMPING CHAIRSFC 96806 FC 9679010 PCS TO A PLASTIC CARTON，ALL PACKED IN 2000 CARTONS.10000PCS10000PCSCIF GRAZUSD 5.00USD 4.50USD50000.00USD45000.00 (15) TOTAL AMOUNT IN WORDS: SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLY. (16)ISSUED BY HANGZHOU HAIWU LEATHER PRODUCTS CO., LTD. XXX2. 船公司证明（10分）Itinerary CertificateTo whom it may concern: （2分） SHANGHAI Re : S.S SHENGLI V.98 This Is To Certify That S.S. Shengli V.98 Flying The PeopleS Republic Of China Flag（3分） Will Not Call At Any Israeli （2分） Ports During This Present Voyage , According To The Schedule, And So Far As We Know That ItS Not Blacklisted By The Arab Countries. （2分）Signature(船公司/代理签字） （1）3.汇票 （本题