国际商务单证缮制与操作真题2006年.doc

单证相符、单单相符必须做到拼写都一致2006 全国国际商务单证员培训认证考试国际商务单证缮制与操作一、根据合同用审核信用证 售货确认书SALES CONFIRMATIONNo. LT07060DATE: AUG. 10,2005The sellers: AAA IMPORT AND EXPORT CO. The buyers: BBB TRADING CO.公司名字、地址的拼写会出现错误222 JIANGUO ROAD P.O. BOX 203DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易：The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below:品名与规格数量单价及价格条款金额COMMODITYAND SPECIFICATION65% POLYESTER35 % COTTONLADIES SKIRTSSTYLE NO. A101STYLE NO. A102ORDERNO. HMW0501QUANTITY200DOZ400DOZUNIT PRICE & TERMSCIF GDANSKUSD60/DOZUSD84/DOZAMOUNT货物条款USD12000.00USD33600.00总值 TOTAL VALUE :U. S. DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY.装运口岸 PORT OF LOADING: DALIAN装运条款目的地 DESTINATION: GDANSK转运 TRANSSHIPMENT: ALLOWED分批装运 PARTIAL SHIPMENTS: ALLOWED保险条款装运期限 SHIPMENT: DECEMBER, 2005保险 INSURANCE: BE EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F. P. A. RISKS OF PICC CLAUSE支付条款付款方式 PAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 45 DAYS BEFORE THE SHIPMENT一般条款GENERAL TERMS: 1合理差异：质地、重量、尺寸、花型和颜色均允许合理差异，对合理范围内差异提出的索赔，慨不受理。Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2卖方免责：买方对下列各点所造成的后果承担全部责任：(甲)使用买方指定包装、花型图案等；(乙)不及时提生产所需的商品规格或其他细则；(丙)不按时开信用证；(丁)信用证条款与售货确认书不符合而不及时修改。The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进 买方 (The buyers) 卖方(The sellers)请在本合同签字后寄回一份Please sign, and return one copyLETTER OF CREDITFORM OF DOC. CREDIT * 40A :IRREVOCABLEDOC. CREDIT NUMBER * 20 :70/1/5822DATE OF ISSUE 31 :051007EXPIRY * 31D :DATE 060115 PLACE POLANDISSUING BANK 51D :SUN BANK, P. O. BOX 201 GDANSK, POLAND.APPLICANT * 50 :BBB TRADING CO. P. O. BOX 203 GDANSK, POLANDBENEFICIARY * 59 :AAA IMPORT AND EXPORT CO. 222 JIANGUO ROAD, DALIAN, CHINAAMOUNT * 32B :CURRENCY USD AMOUNT 45 600.00AVAILABLE WITH/BY * 41A :BANK OF CHINA DALIAN BRANCH BY DEF PAYMENTDEFERRED PAYM. DET. * 42P :60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P : NOT ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A :SHANGHAIFOR TRANSPORT TO. 44B :GDANSKLATEST DATE OF SHIP. 44C :051231DESCRIPT. OF GOODS 45A :65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200DOZ USD60/PCESYTLE NO. 102 400DOZ USD84/PCEALL OTHER DETAILS OF GOODS AREAS PER CONTRACT NO. LT07060 DATEDAUG 10, 2005.DELIVERY TERMS :CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O. BOX 211, GDANSK, POLAND.2. FULL SET (3/3)OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGHT PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.附加条款限定了条件5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR ClF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A :+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C LT07060, GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR 50.00 PAYABLE INUSD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B :ALL BANKING COMM/ CHRGS OUTSIDE POLAND ARE ON BENEFICIARYS ACCOUNT.PRESENTATION PERIOD 48 :15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY.CONFIRMATION * 49 :WITHOUT.INSTRUCTIONS 78 :WE SHALL REIMBURSE AS PER YOUR INSTRUCTIONS.SEND TO REC. INFO 72 :CREDIT SUBJECT TO ICC PUBL.500/1993 REV.经审核信用证存在的问题如下：二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这单据中的错误之处 补充资料：货物数量7200件(600打)装740箱， GROSS WEIGHT: 3700KGS, NET WEIGHT: 2960KGS. MEASUREMENT: 22.2CBM. 于12月10日备妥，装12月15日 NEW RIVER船V. 001航次出运，贸易方式为一般贸易，装箱方式为自送，杂费支付方式 为预付，出口商托运联系人是章立，12月10日制作发票(号码 CBA001)。1. 装箱单AAA IMPORT AND EXPORT CO.222 J1ANGUO ROAD, DALIAN, CHINAPACKING LISTINVOICE NO. CBA001S/C NO. LT07060DATE DEC. 10,2005L/C NO. 70/1/5822GOODS DESCRIPTION: LADIES SHIRTSCARTON NO.CTNSSTYLES/COLOURSSIZE ASSORTMENT PER CARTONPCS/PER CTNTOTAL PCSSMLXLXXLXXXL1240200A101/WHITE122221102400241640400A102/NAVY22222104000641740100A102/BLACK22228800TOTAL QUANTITY :7200PCS./600D0Z. SHIPPING MARKS:PACKED IN 740 CARTONS ONLY. BBBGROSS WEIGHT:3700KGSSKGS/CTN. S/C LT07060NET WEIGHT: 2960KGS4KGS/CTN. GDANDMEASUREMENT:22.2CBM0.50.30.2CBM/CTN C/NO. 1-740AAA IMPORT AND EXPORT CO.苏进缮制错误的地方有：2提单(SINOTRANS STANDARD FORM 5)-SUBJECT TO THE TERMS AND CONDITIONS ON BACK3保险单PICC中国人民财产保险股份有限公司PlCC Property and Casualty Company Limited总公司设于北京 一九四九年创立Head Office: BEIJING Established in 1949货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY发票号码：CBA001 保险单号次INVOICE NO. POLICYNO. PYIE20043201930000146被保险人：_中国人民财产保险股份有限公司(以下简称本公司)要求，以被保险人向本公司缴付约定的保险费为对价，按照本保险单单列明条款承保下述货物运输保险特定立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED( HEREINAFTER CALLED THE COMPANY) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED.UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORATION SUBJECT TO THE CONDITIONS OF THIS POLICY.AS PER THE CLAUSES PRINTED BELOW.标记包装及数量保险货物项目保险金额MARKS & NO. SAS PER INV. NO.CBA001QUANTITY740CTNSGOODSLADIES SHIRTSAMOUNT INSUREDUSD59000.00总保险金额：TOTAL AMOUNT INSURED: US DOLLARS FIFTY NINE THOUSAND ONLY 保费 起运日期 PREMIUM :AS ARRANGED DATE OF COMMENCEMENT: AS PER B/L 装载运输工具PER CONVEYANCE:. S. S NEW RIVER V. 001 自： 至：FROM: DALIAN TO: GDAND CONDITIONS:COVERING. ALL RISKS OF PICC所保货物如发生保险单项下可能引起索赔的损失，应立即通知本公司或下述代理人查勘。如有索赔，应向本公司提交正本保险单(本保险单共有3份正本)及有关证件。如一份正本乙用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMANGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY OR AGENT AS MENTIONED. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE ORGINALS TOGETHER WITH THE RELEVANT DOCUMENTS SHALL BE SUP, RENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID.SURVEY TO BE CARRIED OUT BY A LOCAL COMPETENT SURVEYOP. CLAIM DOCUMENTS TO BE MAILED TO THE UNDERWRITER, WE SHALL EFFECT PAYMENT BY REMITTANCE TO THE CLAIMANT.DDD INSURANCE CO.P. O. BOX 201 中国人民财产保险股份有限公司大连分公司GDANSK, POLAND PICC Property and Casualty Company Limited地点 Dalian.BranchCLAIM PAYABLE AT POLAND IN USD 张宾日期：DATE: 2006. 1.10 PLACE: DALIAN, CHINA 缮制错误的地方有：三、根据第一大题已经全部修改正确的信用证和第二大题的补充资料用英文制作商业发票、托运委托书和产地证 1商业发票AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAInvoice No. : Date : COMMERCIAL INVOICES/C No. : L/C No.: To :_From: To:_MARKSDESCRIPTIONQUANTITYUNIT PRICEAMOUNTTOTAL AMOUNT:(SIGNATURE)2托运委托书(出口商)国际货物运输委托书SHIPPER(托运人)发票编号贸易方式收汇方式 运输方式运费方式(预付/到付)CONSIGNEE(收货人)货物备妥日期杂费支付方式(预付/到付)可否转运可否分批NOTIFY PARTY(通知人)装运期限信用证效期装箱方式(自送/门到门)装运港卸货港门到门装箱地址目的地提单份数标记唛码件数及包装式样货名规格及货号毛重(千克)体积(立方)配载要求：随附文件：合同及信用证副本、发票、箱单 联系人和联系方式：章立手机：1234567890AAA IMPORT AND EXPORT CO托运人(签章)章立托运日期3原产地证明ORIGINAL1. ExporterCertificate No. CCPIT 064814623CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2. Consignee3. Means of transport and route5. For certifying authority use only4. Country / region of destination6. Marks and numbers7. Number and kind of packages; description of goods8. H. S. Code9. Quantity10. Number and date of invoices620443009011. Declaration by the exporterThe 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.AAA IMPORT AND EXPORT CO.ZHANG LIDALIAN, CHINA DEC. 10,2005Place and date. Signature and stamp of authorized signatory.12. CertificationIt is hereby certified that the declaration by the exporter is correct. CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE JIN LIAN CHENGDALIAN, CHINA DEC. 15, 2005Place and date. Signature and stamp of certifying authority.2006年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题参考答案 一、根据合同审核信用证 1L/C上没按合同要求做成可转让信用证。UCP600规定没有标明“TRANSFERABLE”字样的L/C是不可转让的。2到期地点为“POLAND”，对出口方不利，无法保证单据到达开证行时间，应改为在我国到期。3合同上规定允许分批装运，而L/C规定“NOT ALLOWED”(不允许)，应改为“ALLOWED”或在该证中对此不做规定。4启运地没按合同做成大连，应将“上海”修改为“大连”或“中国”。5品名应按合同为“SKIRTS”而不是“SHIRTS”。6货描处STYLE No后漏字母A。7单价的单位误为“PCE”，应改为“DOZ”。8L/C中投保金额“CIF VALUE PLUS 30 PCT”(按CIF金额加成30%)大于合同的要求，应改为按发票额的“110%”保险。9L/C中的保险险别范围为“ALL RISKS”，比合同规定的范围大，应改为合同规定的FPA OF PICC。10L/C中ADDITION COND.处的唛头中GDAND错了，应改为GDANSK。二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误之处 1装箱单(1)单据名称应为ASSORTMENT LIST。理由：L/C中的包装单据的要求是“ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.”，为满足单单、单证一致的要求，单据名称应与L/C要求相同。(2)因为L/C附加条件47A中第四项规定所有单据不得显示L/C号，但装箱单上却予以显示，所以错误。(3)品名错，应按修改信用证后，正确品名SKIRTS制单。(4)单据第二行、第二列的箱数应为240箱，因为货物每10件装一箱，A101/WHITE商品一共2400PCS，所以是240箱。(5)SHIPPING MARKS处的目的地应为GDANSK，因为应根据修改的信用证内容制作运输标志。2提单(1)收货人应是TO ORDER OF SUN BANK, GDANSK POLAND，不是“TO ORDER”。(2)通知人地址错，邮箱应为“203”，不是“303”。(3)根据修改的L/C，启运地应为大连。(4)唛头中第二行S/C后面应接“LT07060”，而不是“HMW0501”。(5)品名错，应为SKIRTS。(6)提单上没按L/C标明装整箱，effected by FCL。(7)根据L/C中提单的要求应在提单上标明货物的毛、净重，但提单遗漏净重。(8)提单签发日期(装运日)晚于L/C的最迟装运日。(9)没有标明提单正本份数，应在“Number of original Bs/l”栏中填写“THREE”。(10)货描中的“201”错误，