外贸单证实务试题及答案（）.doc

外贸单证实务试题（1）请根据下面所给信用证及相关信息缮制汇票、商业发票和普惠制产地证。（汇票、商业发票和原产地证明三张单据见答题纸，130题每空3分，3135每空2分，共100分）NATIONAL PARIS BANK24 MARSHAL AVE DONCASTER MONTREAL, CANADAWE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NUMBER:QQ2005 IN FAVOUR OF: SHANGHAI KNITWEAR AND MANUFACTURE GOODS IMPORT AND EXPORT TRADE CORPORATION.321, CHONGSHAN ROAD SHANGHAI, CHINABY ORDER OF: YI YANG TRADING CORPORATION88 MARSHALL AVEDONCASTER VIC 3108CANADAFOR AN AMOUNT OF USD89705.00DATE AND PLACE OF ISSUE: SEPT.18th,2005 MONTREALDATE OF EXPIRY: NOV 15,2005PLACE: IN BENEFICARYS COUNTRYBY NEGOTIATION OF BENEFICIARYS DRAFT DRAWN ON US AT SIGHT IN MONTREALTHIS CREDIT IS TRANSFERABLEAGAINST DELIVERY OF THE FOLLOWING DOCUMENTS+ COMMERCIAL INVOICES IN 3 COPIES+ CANADA CUSTOMS INVOICES IN 3 COPIES+ FULL SET OF NEGOTIABLE INSURANCE POLICY OF CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE VALUE COVERING ALL RISKS.+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL AVE DONCASTER MONTREAL, CANADA.+ SPECIFICATION LIST OF WE16HTS AND MEASURES IN 4 COPIES COVERING SHIPMENT OF COTTON TEA TOWELS.AS PER S/C MN808FOR 1-300 SIZE 10 INCHES*10 INCHES 16000 DOZ AT USD 1.31/DOZ.301-600 SIZE 20 INCHES*20 INCHES 6000 DOZ AT USD 2.51/DOZ.AND 601-900 SIZE 30 INCHES*30 INCHES 11350 DOZ AT USD 4.73/DOZ.CIF MONTREALFROM SHANGHAI TO MONTREAL PORTNOT LATER THAN OCT.31TH, 2005PARTIAL SHIPMENTS: ALLOWEDSPECIAL INSTRUCTIONS:+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY.+ IN CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD 55.00. THIS CREDIT IS SUBJECT TO UCP DOCUMENTARY CREDITS(1993 REVISION) ICC PUBLICATION 500.补充资料：汇票出票日期为2005年11月10日，发票出票日期为2005年9月28日，发票号码是：MN8866唛头：YI YANGMONTREALC/NO. 1360G.W.：19911kgs ， N.W.:19339kgs普惠制原产地证书的编号：A2005/A11/8866成品原材料均为国产H.S.CODE：8204.666110试卷答题纸班级 姓名 学号 成绩 填空题：单据缮制（汇票、商业发票和原产地证明三张单据，130题每空3分，3135每空2分，共100分）1.将汇票填写完整BILL OF EXCHANGE凭 信用证Drawn under _（1）_L/C NO. （2）_日期Dated （3）_ 支取 Payable with interest . %.按. .息.付款号码 汇票金额 上海NO. （4）_ Exchange for_（5）_ Shanghai .见票日后（本汇票之正本未付）付交At （6）_ sight of this SECOND of Exchange（First of Exchange being unpaid）Pay to the order of （7） 金额the sum of （8）_ 此致：To: _（9）_ （10）_ _ _2.将商业发票填写完整上 海 毛 织 品 进 出 口 公 司SHANGHAI KNITWEAR AND MANUFACTURED GOODS IMPORT & EXPORT TRADE CORPORATIONNO321 CHONGHHAN ROAD. SHANGHAI , CHINATEL: 86-21-65652521 FAX: 86-21-65652522COMMERCIAL INVOICETO: M/S.（11） 号码 TIANJIN-DAIEI CO. , LTD.SHIBADAIMO No.（12） MF BLDG, 2-1-16,SHIBADAIMON 订单或合约号码 MINATO-KU Sales Confirmation No.（13） 日期 Date （14） 装船口岸 目的地 From（15） To（16） 信用证号数 开证银行Letter of Credit No.（17） Issued by（18） 唛号Marks & Nos.货名数量 Quantities and Descriptions总值 Amount（19）（20）（21） USD 89705.50上 海 毛 织 品 进 出 口 公 司We certify that the goods SHANGHAI KNITWEAR AND MANUFACTURED GOODSare of Chinese origin. IMPORT & EXPORT TRADE CORPORATION 3.将原产地证明填写完整ORIGINAL1.Goods consigned from (Exporters business name, address, country) （22）Reference No: GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in （24） (country)See Notes, overleaf 2.Goods consigned to(Consignees name, address, country) （23）3.Means of transport and route(as far as known)（25）4.For official use5.ItemNumber（26）6.Marks and numbers of packages（27）7.Nunber and kind of packages; description of goods（28）8.Orign criterion(see Notes verleaf)（29）9.Gross weight or other quantity（30）10.Number and date of invoices（31）11.Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.（32）Place and date, signature and stamp of certifying authority12.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in （33） (country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to （34） ( importing country)SHANGHAI KNITWWEAR AND MANUFACTURED GOODS IMP. & EXP. TRADE CORP. （35） Place and date, signature of authorized signatory参考答案（1）1.将汇票填写完整BILL OF EXCHANGE凭 信用证Drawn under NATIONAL PARIS BANK（CANADA）MONTREALL/C NO. QQ2005 日期Dated SEPT.18th,2005 支取 Payable with interest . %.按. .息.付款号码 汇票金额 上海NO. MN8866 Exchangefor USD89705.50 Shanghai 见票日后（本汇票之正本未付）付交At * * * sight of this SECOND of Exchange（First of Exchange being unpaid）Pay to the order of BANK OF CHINA 金额the sum of SAY US DOLLARS EIGHTY NINE THOUSAND SEVEN HUNDRED AND FIVE CENTS FIFITY ONLY 此致：To: NATIONAL PARIS BANK 24 MARSHALL VEDONCASTER MONTREAL， CANADA SHANGHAI KNITEEAR AND MANUFACTURED GOODSIMP.&EXP. TRADE CORPORATION 2.将商业发票填写完整上 海 毛 织 品 进 出 口 公 司SHANGHAI KNITWEAR AND MANUFACTURED GOODS IMPORT & EXPORT TRADE CORPORATIONNO321 CHONGHHAN ROAD. SHANGHAI,CHINATEL: 86-21-65652521 FAX: 86-21-65652522COMMERCIAL INVOICETO: M/S.号码 YI YANG TRADING CORPORATIONNo: MN8866 订单或合约号码88 MARSHALL AVE Sales Confirmation No. MN808 日 期DONCASTER CANADADate SEP. 28,2005 装船口岸 目的地 From SHANGHAI To MONTREAL 信用证号数 开证银行 Letter of Credit No. QQ2005Issued by NATIONAL PARIS BANK唛号 Marks & Nos.货名数量 Quantities and Descriptions总值 AmountYI YANGMONTREALC/NO. 1360COTTON TEATOWELS1010 16000 DOZS USD1.3102020 6000 DOZS USD2.5103030 11350 DOZS USD4.730AS PER S/C NO. MN808CIFMONTREALUSD 20960.00USD 15060.00USD 53685.50 USD 89705.50 上 海 毛 织 品 进 出 口 公 司We certify that the goods SHANGHAI KNITWEAR AND MANUFACTURED GOODSare of Chinese origin. IMPORT & EXPORT TRADE CORPORATION 3.将原产地证填写完整ORIGINAL1.Goods consigned from (Exporters business name, address, country)SHANGHAI KNITWWEAR AND MANUFACTURED GOODS IMP. & EXP. TRADE CORP.321 CHONGSHAN ROAD , SHANGHAI , CHINA Reference No:A2005/A11/8866GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in THE PEOPLES REPUBLIC OF CHINA(country)See Notes, overleaf 2.Goods consigned to(Consignees name, address, country)YI YANG TRADING CORPORATION88 MARSHALL AVE. DONCASTER VIC 3108 CANADA 3.Means of transport and route(as far as known)FROM SHANGHAI TO MONTREAL BY SEA4.For official use5.ItemNumber016.Marks and numbers of packagesYI YANGMONTREAL C/NO. 13607.Nunber and kind of packages; description of goodsCOTTON TEATOEELSTHREE HUNDRED AND SIXTY （360） CARTONS8.Orign criterion(see Notes verleaf)“P”9.Gross weight or other quantityG.W. 19911kgs33350 DOZS10.Number and date of invoicesNO.MN8866SEP.28th,200511.Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.ENTRY EXIT INSPECTION AND QUARANTINE AUTHORITIES OF THE PEOPLES REPUBLIC OF CHINAOCT. 18th,2005 SHANGHAI 黄 飞 Place and date, signature and stamp of certifying authority12.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA (country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to CANADA ( importing country)SHANGHAI KNITWWEAR AND MANUFACTURED GOODS IMP. & EXP. TRADE CORP.OCT .15th,2005 SHANGHAI 李 阳 Place and date, signature of authorized signatory外贸单证实务试题（2）根据合同及相关资料制单（汇票、商业发票和装箱单三张单据见答题纸，130题每空3分，3135每空2分，共100分）上 海 电 器 有 限 公 司SHANGHAI ELECTRIC APPLIANCE CO., LTD.96 Gaoji Street Pudong District Shanghai China销售确认书SALES CONFIRMATIONTo:SANTOS TRADE COMPANY LIMITEDNo.:SEA080620355 SAN JOSE BOULEVARD Date:20 JUN. 2008RIO DE JANEIROBRAZILThe undersigned Sellers and Buyers have agreed to close the following transaction according to the termsand conditions stipulated below:Art. No.Name of commodityand specificationsQuantityUnit PriceAmountCIF RIO DE JANEIROSVA BRAND COLOUR TV SET2108110V 100HZ360SETSUSD90.00/PCUSD32400.00WITH REMOTE CONTROLSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY.Time of shipment: ON OR BEFORE 05 AUG 2008 Shipping Marks: S.T.C. / SEA080620 / RIO DE JANEIRO / NO. 1-360Means of shipment: SEA FREIGHT FROM SHANGHAI TO RIO DE JANEIRO ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENTPacking: ONE SET IN ONE CARTON, TOTAL 360 CARTONS ONLY.Insurance: TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE COVERINGALL RISKS AS PER CIC OF PICC DATED 01/01/1981.Terms of payment: 50% OF THE S/C AMOUNT USD16200.00 PAID BY T/T BEFORE 30 JUNE AND THE BALANCE OF AMOUNT USD16200.00 PAID BY D/A AT 30 DAYS AFTER SIGHT Documents requite: 1SIGNED COMMERCIAL INVOICE IN TRIPLICATE 2FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER BLANK ENDOURSED NOTIFY THE BUYER 3INSURANCE POLICY IN DUPLICATE 4CERTIFICATE OF ORIGIN IN DUPLICATE5SIGNED PACKING LIST IN TRIPLICATE6CERTIFICATE OF QUALITY ISSUED BY CIQ IN DUPLICATEThe Buyer:The Seller:SANTOS TRADE COMPANY LIMITEDShanghai Electric Appliance Co., Ltd.Roberto Jose 徐运迪Signature签署Please return one copy for our file其他相关资料：发票号码：08SEA0718 发票日期：2008年7月18日提单号码：SHRIO6730 提单日期：2008年7月31日船名：ZHEN HUA V. 004E 1*20集装箱FCL，CY/CY箱号：COSU809522 封号：20589产地证号：SH089216 税则号：8704.2000 毛重：每箱25公斤 净重：每箱23公斤 纸箱尺码：（47*47*38）厘米 保险单号码：PISH86005789在新加坡中转 托收银行：中国银行上海分行试卷答题纸班级 姓名 学号 成绩 单据缮制：（汇票、商业发票和装箱单三张单据，130题每空3分，3135每空2分，共100分）1.将汇票填写完整凭信用证 第 号Drawn under(1) L/C No. 日期Dated 支取Payable with interest % per annum 按年息 付款号码汇票金额中国上海年 月 日No.(2) Exchange for(3)Shanghai China(4)见票日 后（本 汇 票 之 副 本 未 付）付 交At(5)sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of (6) The sum(7) 款已收讫 Value received此致To: (8)上海电器有限公司（章）SHANGHAI ELECTRIC APPLIANCE CO., LTD.徐运迪（章）2将商业发票填写完整 上 海 电 器 有 限 公 司SHANGHAI ELECTRIC APPLIANCE CO., LTD.96 Gaoji Street Pudong District Shanghai China商业发票COMMERCIAL INVOICEMessrs: (9)Invoice No.:(10) Invoice date:(11)S/C No.:(12)S/C date:(13)Transport details: (14)Terms of Payment: SEE BELOWMarks & Nos.Description of goodsQuantityUnit PriceAmount(15)(16)ART. NO. 2108(17)(18)(19)110V 100HZWITH REMOTE CONTROLSAY （20）TOTAL PACKED IN （21）GROSS WEIGHT:（22）IN THE AMOUNT OF USD32400.00, （23） OF IT USD16200.00 HAS BEEN PAID BY T/T ON 29 JUNEAND THE BALANCE USD16200.00 WILL BE PAID BY D/A AT （24） DAYS AFTER SIGHT (25).徐运迪（章）3将装箱单填写完整上 海 电 器 有 限 公 司SHANGHAI ELECTRIC APPLIANCE CO., LTD.96 Gaoji Street Pudong District Shanghai China装箱单PACKING LISTMessrs: (26) No.:(27) Date:(28)S/C No.:(29)Transport details: Description of goods FROM SHANGHAI TO RIO DE JANEIRO (30)BY VESSEL W/T AT SINGAPOREMarks & Nos.No & kind of PgksQuantity & PackingG. WeightN. WeightMeasurementS.T.C.SEA080620RIO DE JANEIRONO. 1-360(31)1SET IN 1CTNTOTAL 360SETS(32)(33)(34)SAY THREE HUNDRED AND SIXTY CARTONS ONLY.上海电器有限公司（章）SHANGHAI ELECTRIC APPLIANCE CO., LTD.(35) 参考答案（2）1.将汇票填写完整凭信用证 第 号Drawn under(1) Bank of China Shanghai branchL/C No. 日期Dated 支取Payable with interest % per annum 按年息 付款号码汇票金额中国上海年 月 日No.(2) 08SEA0718Exchange for(3)USD32400.00Shanghai China(4) 18 JUL. 2008见票日 后（本 汇 票 之 副 本 未 付）付 交At(5) 30sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of (6) Bank of ChinaThe sum(7) SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY.款已收讫 Value received此致To: (8)上海电器有限公司（章）SHANGHAI ELECTRIC APPLIANCE CO., LTD.SANTOS TRADE COMPANY LIMITED徐运迪（章）2将商业发票填写完整 上 海 电 器 有 限 公 司SHANGHAI ELECTRIC APPLIANCE CO., LTD.96 Gaoji Street Pudong District Shanghai China商业发票COMMERCIAL INVOICEMessrs: (9)SANTOS TRADE COMPANY LIMITEDInvoice No.:(10) 08SEA0718355 SAN JOSE BOULEVARDInvoice date:(11) 18 JUL. 2008RIO DE JANEIROS/C No.:(12) SEA080620BRAZILS/C date:(13) 20 JUN. 2008Transport details: (14)Terms of Payment: SEA FREIGHT FROM SHANGHAI TO RIO DE JANEIRO ALLOWING PARTIAL SHIPMENTS AN