电子单证师实务考试试卷.doc

电子单证师职业资格认证20XX年XX月电子单证师考试试卷 （共100分，60分为合格） 题型12345总分配分3220101226100得分得分一、单证制作（共50分）一、根据出口商业发票和装箱单制作出口报关单（15分）补充资料: 出口口岸：上海松江海关 2221申报日期：2006-05-27出口日期：2006-05-28预录入号：290312384运费USD 1600保费USD 150运输工具:JINHAI VOY905集装箱号：YMLU2571980（标准箱整箱）H.S: 61031200 报关员：朱一明 3105896336542396报关单位：上海嘉文报关有限公司出口公司：上海群英进出口公司 代码：31011035861发票上海群英进出口有限公司上海中山东一路68号东楼SHANGHAI QUNYING IMP. & EXP. CO., LTD. East Tower, No.68 Zhongshan Road(E.1), Shanghai China 发 票INVOICETEL：0086-21-63232199 INV.NO. TY8884 FAX: 0086-21-63233177 DATE: MAY.6,2006 L/C NO.8654324679S/C NO.SC601399出口收汇核销单号：65987411TO：AOLIN IMPORT & EXPORT TRADE CORPORATION564-8, SUNAM-DONG, NAM-KUBUSAN KOREA.TEL: (052)288-5300FROM: SHANGHAI, CHINA TO:BUSAN PORT唛头及品名MARKS & DESCRIPTIONS数量QUANTITY单价UNIT PRICE总价AMOUNTMens SuitStyle no.: WWW050Composition: 55%T 27%R 18%WAOLINSC601399BUSANC/NO.1-30TOTAL：720SETS720 SETSCIF BUSANUSD100USD72000.00USD72000.00TOTAL AMOUNT INWORDS：SAY US DOLLAR SEVENTY TWO THOUSAND ONLYCertificate of originWe hereby certify that above mentioned goods are of Chinese origin.SHANGHAI QUNYING IMP. & EXP. CO., LTD.经樟海2装箱单上海群英进出口有限公司上海中山东一路68号东楼SHANGHAI QUNYING IMP. & EXP. CO., LTD. East Tower, No.68 Zhongshan Road(E.1), Shanghai China 装 箱 单PACKING LIST TEL：0086-21-63232199 INV.NO. TY8884 FAX: 0086-21-63233177 DATE: MAY.6, 2006 TO：AOLIN IMPORT & EXPORT TRADE CORPORATION564-8, SUNAM-DONG, NAM-KUBUSAN KOREA.TEL: (052)288-5300FROM: SHANGHAI, CHINA TO:BUSAN PORTSHIPPING MARK AOLINSC601399BUSANC/NO.1-30DESCRIPTIONQTYCTNSGROSSWEIGHT(KGS)NETWEIGHT(KGS)CBMMens SuitStyle no.: WWW050Composition: 55%T 27%R 18%W720PCS301450100010m3TOTAL720PCS301450100010m3SHANGHAI QUNYING IMP. & EXP. CO., LTD.经樟海中华人民共和国海关出口货物报关单预录入编号： 海关编号：出口口岸 备案号出口日期申报日期经营单位运输方式运输工具提运单号发货单位 贸易方式征免性质结汇方式许可证号运抵国(地区) 指运港境内货源地批准文号成交方式运费保费杂费合同协议号件数包装种类毛重(公斤) 净重(公斤)集装箱号随附单据生产厂家标记唛码及备注 项号 商品编号 商品名称、规格型号 数量及单位 最终目的国(地区)单价 总价 币制 征免 税费征收情况录入员 录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签单)审单 审价报关员 申报单位(签章)单位地址邮编 电话 填制日期 征税 统计查验收 放行参考答案：（15分，每填错一项扣1分，扣完为止）中华人民共和国海关出口货物报关单预录入编号：290312384 海关编号：出口口岸 上海松江海关 2221备案号出口日期2006-05-28申报日期2006-05-27经营单位上海群英进出口公司3101103586运输方式江海 2运输工具JINHAI VOY905提运单号发货单位 上海群英进出口公司贸易方式一般贸易0110征免性质一般征税 101结汇方式L/C 6许可证号运抵国(地区) 韩国 133指运港釜山 1480境内货源地批准文号65987411成交方式CIF 1运费502/1600/3保费502/150/3杂费合同协议号SC601399件数30包装种类纸箱毛重(公斤) 1450净重(公斤)1000集装箱号YMLU2571980*1（1）随附单据生产厂家标记唛码及备注 AOLINSC601399BUSANC/NO.1-30项号 商品编号 商品名称、规格型号 数量及单位 最终目的国(地区)单价 总价 币制 征免 1 61031200 男式西服 720件 韩国（133） 100.00 72000.00 USD 照章征税 Mens Suit 税费征收情况录入员 录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签单)审单 审价报关员 朱一明 3105896336542396 申报单位(签章)单位地址上海嘉文报关有限公司邮编 200001 电话 53086655 填制日期 2006-05-27征税 统计查验收 放行二、根据下列相关条款制作加工贸易料件进口合同（20分 错一点扣一分）（一）资料1 买方：上海飞马进出口有限公司The Sellers：SHANGHAI FLYING HORSE IMP. & EXP.CO., LTD2 卖方The Buyer：KNIT CREATIO CO., LTDAddress：406-1, KAMITAKAOKA MIKI-CHO, KITAGUN, OSAKA JAPAN3 合同编号CONTRACT NO：08JH0389964 签约日期SIGNED DATE：Feb.,28.20095 传真FAX：0086-021-634471886 商品名称及规格、生产国别、制造工厂及包装 Name of Commodity and Specification, Country of Origin, Manufacturers & packing(1).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布(2).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布7 数量/单价Quantity：/ Unit Price：CFR SHANGHAI (1)26000 米 USD1.3000;(2)20000 米,USD1.50008. 装运期限Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.20099. 装运港Port of Loading: OSAKA PORT10. 目的港Port of Destination：SHANGHAI PORT11. 分批装运 Partial Shipment: NOT ALLOWED12. 转船 Transshipment: NOT ALLOWED13. 付款条件Terms of Payment: T/T 14. 运输标志Shipping Marks: 15. 保险 Insurance：TO BE EFFCTED BY THE BUYERS（二）合同合同CONTRACT上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同号码：CONTRACT NO.:上海 日期SHANGHAI,DATE：传真：FAX：0086-21-634471881. 买 方：The Buyer: 卖 方：The Sellers: 兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:(1)商品名称及规格、生产国别、制造工厂及包装Name of Commodity and Specification，Country of Origin,Manufacturers & Packing(2)数量Quantity(3)单价Unit Price(4)总价Total AmountTOTAL (5) 装运期限：Time of Shipment: (6) 装运港：Port of Loading: (7) 目的港：Port of Destination: (8) 分批装运： Partial Shipment: (9) 转船： Transshipment: (10) 付款条件：Terms of Payment: (11) 运输标志：Shipping Marks: (12) 保险：TO BE EFFCTED BY THE BUYERS Insurance: The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(13) 仲裁 Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. REMARKS:买方须于 年 月 日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before , falling which the Seller reserves the right to rescind w1thout further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的 ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basis, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.买方在开给卖方的信用证上请填注本确认书号码。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.买 方：上海飞马进出口有限公司 卖 方： THE BUYER SHANGHAI FLYING HORSE THE SELLERS：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 参考答案:合同CONTRACT上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同号码：CONTRACT NO.: 08JH038996上海 日期SHANGHAI,DATE：Feb.,28.2009传真：FAX：0086-21-634471882. 买 方：上海飞马进出口有限公司The Buyer: SHANGHAI FLYING HORSE IMP. & EXP.CO.,LTD卖 方：KNIT CREATIO CO.,LTDThe Sellers: 406-1,KAMITAKAOKA MIKI-CHO,KITAGUN,OSAKA JAPAN兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:(1)商品名称及规格、生产国别、制造工厂及包装Name of Commodity and Specification，Country of Origin,Manufacturers & Packing(2)数量Quantity(3)单价Unit Price(4)总价Total Amount(1).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布(2).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布26000 MTS20000 MTSCFR SHANGHAIUSD1.30 USD1.50 TOTALUSD 33800.00USD 30000.00USD 63800.00 (5) 装运期限：Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.2009 (6) 装运港：Port of Loading: OSAKA PORT(7) 目的港：Port of Destination: SHANGHAI PORT(8) 分批装运： Partial Shipment: NOT ALLOWED (9) 转船： Transshipment: NOT ALLOWED(10) 付款条件：Terms of Payment: T/T(11) 运输标志：Shipping Marks: (12) 保险：TO BE EFFCTED BY THE BUYERS Insurance: The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(13) 仲裁 Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. REMARKS:买方须于 年 月 日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before , falling which the Seller reserves the right to rescind w1thout further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的 ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basis, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.买方在开给卖方的信用证上请填注本确认书号码。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.买 方：上海飞马进出口有限公司 卖 方： THE BUYER SHANGHAI FLYING HORSE THE SELLERS：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 三、缮制出口收购合同（15分错一点扣一分）1、制作依据(1)买卖双方情况甲方 乙方上海新慧进出口有限公司 上海标准件制造有限公司电话电话真传真址：上海深南路1222号3楼 地址：上海市嘉定区镇北路236号邮政编码：201126 邮政编码：200950业务代表：司徒俊逸 业务代表：张效益买方签章人 林子丹 卖方签章人 朱一新(2)商品M10铜制螺母200千只，单价：186.40元/千只M6X12mm不锈钢螺丝80千只，单价：95.50元/千只10碳钢垫片60千只，单价：80.00元/千只(3)税款 增值税：17(4)外销合同：XG2010050001(5)合同号码：LL2010050098(6)合同日期：2010-05-05(7)付款方式：付汇，买方在收到卖方增值税发票30天内支付。 (8)到货地点：买方指定仓库(9)交货日期：卖方在2010年6月20日一次性交货(10)其它要求：品质按外商方面认可的标准；包装按外方要求的外销包装；卖方须在交货前及时通知买方。2、请根据制作依据提供的素材完成下列出口收购合同上海新慧进出口有限公司收购合同供方单位： 合同号码： 单位地址： 合同日期： 邮编： 外销合同： 联系人： 电话： 品名及代码数量、单位单价税率货价总价合 计总金额付款方式： 到货地点：交货日期： 其他要求：合同条款一、本合同内容未经买方同意不得修改，如自行修改未经双方签章确认仍属无效。二、本合同具有法律责任，签约双方均须严格遵守，如有一方违约造成对方损失者应负责赔偿。三、本合同如遇国外特殊情况不能出口，买方提出终止本合同执行，卖方应予谅解。四、本合同在执行过程中，如遇政府法令变化时，得随政府法令规定而协商变更。五、商品质量检验，卖方必须按照合同规定外商方面认可的质量交货，如出口后国外提出质量不符合要求，卖方要协助解决。六、卖方必须按合同规定的时间交货，如有延期迟交造成买方损失时，卖方应负赔偿的责任。七、如果本产品为法定商检的出口产品，卖方交货时必须向买方提供有关商检部门签发的出口商品检验证书。八、卖方在货物出运后，必须按买方要求开具与实际出口货物相符的增值税发票。九、本合同的签约地为上海。十、本合同正本共两页、一式两份，买卖双方各执一份。买方签章 卖方签章 电话： 电话：传真： 传真：地址： 地址：邮政编码： 邮政编码：业务代表： 业务代表：参考答案：上海新慧进出口有限公司收购合同供方单位：上海标准件制造有限公司 合同号码：LL2010050098单位地址：上海市嘉定区镇北路236号 合同日期：2010-05-05 邮编：200620 外销合同：XG2010050001联系人：张效益电话：名及代码数量单价税率货价总价M10铜制螺母200千只186.40元/千只1737280元43617.60元M6X12mm不锈钢螺丝80千只95.50元/千只177640元8938.80元10碳钢垫片60千只80.00元/千只174800元5616.00元合 计49720元58172.40元总金额伍万捌千壹佰柒拾贰元肆角付款方式：付汇，买方在收到卖方增值税发票30天内支付到货地点：买方指定仓库交货日期：卖方在2010年6月20日一次性交货其它要求：品质按外商方面认可的标准；包装按外方要求的外销包装；卖方须在交货前及时通知买方合同条款一、本合同内容未经买方同意不得修改，如自行修改未经双方签章确认仍属无效。二、本合同具有法律责任，签约双方均须严格遵守，如有一方违约造成对方损失者应负责赔偿。三、本合同如遇国外特殊情况不能出口，买方提出终止本合同执行，卖方应予谅解。四、本合同在执行过程中，如遇政府法令变化时，得随政府法令规定而协商变更。五、商品质量检验，卖方必须按照合同规定外商方面认可的质量交货，如出口后国外提出质量不符合要求，卖方要协助解决。六、卖方必须按合同规定的时间交货，如有延期迟交造成买方损失时，卖方应负赔偿的责任。七、如果本产品为法定商检的出口产品，卖方交货时必须向买方提供有关商检部门签发的出口商品检验证书。八、卖方在货物出运后，必须按买方要求开具与实际出口货物相符的增值税发票。九、本合同的签约地为上海。十、本合同正本共两页、一式两份，买卖双方各执一份。买方签章 林子丹 卖方签章 朱一新上海新慧进出口有限公司 上海标准件制造有限公司电话电话真传真址：上海深南路1222号3楼 地址：上海市嘉定区镇北路236号邮政编码：201126 邮政编码：200620业务代表：司徒俊逸 业务代表：张效益得分二、信用证处理和审单处理（共40分） 一、根据进口合同填制开证申请书 请根据以下开证要求和进口合同填制开证申请书，申请日期为2007年12月26日。开证申请人：上海华申进出口有限公司 开证银行：中国银行上海分行开证方式：SWIFT通知行：AMERICAN EXPRESS BANK LTD., NEW YORK SWIFT BIC ： AEIBUS33 所有单据一式三份，包括： 1商业发票 2装箱单 3制造商出具的品质证明 4海运提单，做成凭开证银行指示抬头 5装船后24小时内发出的装运通知副本 6保险单，按发票金额的110投保一切险和战争险，按照中国人民保险公司1981年1月1日海运货物保险条款 信用证有效期：2008年3月7日 其他要求： 装运港：西雅图 SEATTLE目的港：上海 运输标志： HSIE JANOYNO.1-368SHANGHAI CHINA 联系人： 丛易湖 电话HANGHAI HUASHEN IMP. & EXP. CO., LTD.EAST TOWER, NO.68 ZHONGSHAN ROAD(E.1), SHANGHAI 200002 CHINA PERCHASE CONTRACT