外贸单证实务模拟题及答案

1 外贸单证实务试卷 三 外贸单证实务试卷 三 一 单项选择题 每题一 单项选择题 每题 1 分 共分 共 15 分 分 1 所谓象征性交货是指卖方的交货义务为 A 不交货 B 既交单又实际交货 C 凭单交货 D 实际性交货 2 以 CIF 价格术语成交的合同 货物运输保险由卖方办理 所以货物在装运前所产生的 损坏应由 承担 A 卖方和买方 B 卖方 C 买方 D 保险公司 3 以 CIF 价格术语成交的合同 出口货物运输和出口货物运输保险应由 A 卖方和买方办理 B 均由卖方办理 C 均由买方办理 D 买方和卖方办理 4 下列出口商品单价的正确表示是 A 每件 250 美元 B 每件 250 美元 CIF 日本 C 每件 250 美元 CIF 广州 D 每件 250 美元 FOB 德国 5 支付给中间商的酬金叫 A 预付款 B 折扣 C 佣金 D 定金 6 国际贸易中使用的票据主要有汇票 本票和支票 其中 使用最多 A 汇票 B 本票 C 支票 D 汇票和本票 7 出票人签发支票时 应在付款银行存有不低于票面金额的存款 如果存款低于票面金额 这种支票称之为 A 空头支票 B 划线支票 C 现金支票 D 转账支票 8 国际贸易的货款结算可以采用多种支付方式 其中建立在银行信用基础上的方式有 A 电汇 B 票汇 C 托收 D 信用证 9 汇票的收款人有三种填写方式 根据我国票据法的规定 其中凡签发 的汇 票无效 A 限制性抬头 B 指示性抬头 C 持票人或来人抬头 D 记名抬头 10 承兑是指汇票付款人承诺对远期汇票承担到期付款责任的行为 我国票据法规定 自 收到提示承兑汇票之日起 内 付款人须做出承兑 A 3 日 B 4 日 C 5 日 D 6 日 11 可转让信用证必须由开证行在证中注明 可转让 字样 其可转让 A 1 次 B 2 次 C 3 次 D 4 次 12 如果信用证没有规定最晚交单期 一般为装期后 A 10 天 B 15 天 2 C 20 天 D 21 天 13 出口商须填写 委托货代向船运公司办理租船订舱手续 A 海运货物运输合同 B 海运货物委托书 C 装运单 D 装货单 14 出口货物在港口装船后 由船长或大副签发收货单 船运公司凭收货单或通过货代向 出口商签发 A 已装船海运提单 B 提单 C 已装船清洁提单 D 待装船提单 15 货物装船后 出口商持全套出口结汇单据送至 进行议付 A 开证行 B 议付行 C 付款行 D 银行 二 多项选择题 每题二 多项选择题 每题 2 分 共分 共 10 分 分 1 根据 2000 通则 中 FOB CFR CIF 术语仅适应于海运或内河运输 如果双方 当事人无意以船舷为界交货 则应改用 术语 A FAS B FCA C CPT D CIP 2 下面托运单栏目中 须由船公司填写的是 A 提单编号 B 船名 C 船期 D 托运单编号 3 在国际货物买卖过程中 商品价格通常包括的内容是 A 计价货币 B 计量单位 C 单位金额 D 国际贸易术语 4 商业发票的作用主要有 A 进出口报关完税必不可少的单据 B 是全套单据的中心 C 是结算货款的依据 D 是物权凭证 5 装运期的规定办法通常有 A 规定某月内装运 B 规定在收到信用证后若干天 C 规定在某一天装运完毕 D 规定跨月装运 三 判断题 每题三 判断题 每题 1 分 共分 共 10 分 分 1 UCP500 规定 凡 约 大约 用于信用证金额 数量和单价时 可解 释为有 10 的增减 2 佣金可分为明佣和暗佣 3 如按 CIF 贸易术语成交的贸易合同 出口货物在运输途中灭失 即使出口商提 供了信用证规定的全套单据 出口商仍有权拒收货款 4 买方来电表示接受卖方发盘 但要求将 D P 即期改为 D P 远期 卖方缄默 此 时合同成立 5 如合同未规定卖方在货物装船后向买方发装运通知 卖方就没有该义务 6 关于逾期接受 公约 规定 逾期接受是否有效 关键看发盘人如何表态 7 根据 UCP500 的规定 交单议付时 银行一般不接受早于开证日的单据 8 FOB 价格条件下 一般都由买方负责出口清关 支付关税 9 汇付是付款人主动通过银行等将款项交收款人的支付方式 所以属于商业信用 而托收通常由银行托收 因它属于银行信用 3 10 在有效期之内 如果发生开证行倒闭或拒付 保兑行可以向受益人追索 四 案例题 每题四 案例题 每题 5 分 共分 共 15 分 分 1 某公司与日商签订一份出口销售合同 合同的标的是 APPLE WINE 苹果酒 日商来 证中描述的品名是 CIDER 苹果酒 卖方按信用证规定如期装运 并安全到达目的地 由于当时苹果酒市场的价格较大幅度走低 日商以单据与信用证规定的品名不同 不接受 货物并拒绝付款 试分析其原因和教训 2 上海某进出口公司对日本出口 1 00000 公吨大豆 外商来证规定不准分批装运 我方 由于货在不同产地 便在规定的装运期限内 在大连 新港各装公吨于同一航次的 奋发 号船上 提单上装运地和装运日各栏内分别注明了大连 新港和不同的装运日期 请问 这是否导致单证不一 为什么 3 我方同外商洽谈一笔出口业务 双方同意以 CIF 价格条件成交 并就具体价格达成一致 签约时 客户认为该批货物季节性强 因此要求在合同订明 卖方须于当年 10 月份在中 国上海港装运 并保证货物于 11 月底之前到达目的地 否则 买方有权撤销合同并要求损 害赔偿 请问这是 CIF 价格条件吗 为什么 五 操作题 共五 操作题 共 50 分 分 1 根据 2000 年通则 的规定 就下表各栏内分别填入 买方 或 卖方 10 分 风险责任费用 贸易术语谁承担货装上 船后的风险 谁办理租船 订舱 谁办理保险 谁支付到目 的港的运费 谁支付保险 费 FOB CFR CIF 2 填制开证申请书 20 分 A 资料 资料 1 S C NO SOT DATE APR 26 2005 2 THE BUYER SHANGHAI IMPORT EXPORT TRADE CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA TEL 65 3 THE SELLERS DenseLight Semiconductors Pte Ltd 6 2 OHTEMACHI CHIYADA KU TOKYO JAPAN 4 DESCRIPT OF GOODS 100 COTTON KNITTED SKIRT ART NO H32331 ART NO H32332 5 Amount USD10750 00 CIF SHANGHAI 6 PACKING PACKED IN 35 CARTONS OF 100PCS EACH 7 DELIVERY BEFORE JUN 30 2005 8 PORT OF LOADING OSAKA 9 PORT OF DESTINATION SHANGHAI 10 PARTIAL SHIPMENTS NOT ALLOWED 11 TRANSSHIPMENT ALLOWED 12 TERMS OF PAYMENT IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT 4 The Buyers Shall Issue An Irrevocable L C At Sight Before MAY 25 2005 13 DOCUMENTS 1 Three copies of Signed Commercial Invoice indicating contract number 2 Three copies of Packing List 3 Two copies of Certificate of Quality issued by manufacture 4 within 12 hours after the goods are completely loaded the Seller shall FAX to notify the Buyer of the contract number name of commodity quantity gross weight B L No and the date of delivery 5 Full set of clean on board ocean Bill of Lading made out to order of shipper and marked freight prepaid and showing freight amount 6 Insurance Policy For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller 14 开证形式 电开 16 银行及账号 中国银行上海分行 B 填开证申请书 填开证申请书 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To BANK OF CHINA Date L C No Ex Card No Contract No Beneficiary full name and address Date and place of expiry of the credit Partial shipments allowed not allowed Transshipment allowed not allowed Issue by airmail With brief advice by teletransmission Issue by express delivery Issue by teletransmission which shall be the operative instrument Loading on board dispatch taking in change at from not later than for transportation Amount both in figures and words Credit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiary s draft for of the invoice value at on Description of goods Packing FOB C F CIF or other terms Documents required marks with X 1 Signed Commercial Invoice in copies indicating L C No and Contract No 2 Full set of clean on board ocean Bills of Landing made out and blank endorsed marked freight to collect prepaid showing freight amount notifying 3 Air Waybills showing freight to collect prepaid including freight amount and consigned to 4 Memorandum issued by consigned to 5 Insurance Policy Certificate in copes for of the invoice value showing claims payable in China in currency of the draft blank endorsed covering Ocean Marine Transportation Air Transportation Over Land Transportation All Risks War Risks 6 Parking List Weight Memo in copies issued by the quantity gross and the weights of each packing and packing condition as called by the L C 7 Certificate of Quantity Weight in copies issued by an independent surveyor at loading port indicating the actual surveyed quantity weight of shipped goods as well as the packing condition 8 Certificate of Quanlity in copies issued by manufacturer public recognized surveyor 9 Beneficiary s certified copy of cable dispatched to the accountees within hours after shipment 5 大连进出口大连进出口 贸易公司贸易公司 advising name of vessel flight No wagon No date quantity weight and value of shipment 10 Beneficiary s Certifying that extra copies of the documents have been dispatched according to the contract terms 11 Shipping Co s Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents Additional instructions 1 All banking charges outside the opening bank are for beneficiary s account 2 Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit 3 Third party as shipper is not acceptable Short Form Blank Back B L is not acceptable 4 Both quantity and amount more or less are allowed 5 prepaid freight drawn in excess of L C amount is acceptable against presentation of original charges voucher issued by shipping Co Air Line or it s agent Account No with name of bank Transacted by Applicant name signature of authorized person Telephone No with seal 3 审证 根据以下合同内容审核信用证 找出不符点并进行修改 审证 根据以下合同内容审核信用证 找出不符点并进行修改 20 分 分 大连进出口贸易公司大连进出口贸易公司 DALIAN IMPORT EXPORT TRADE CORPORATION 231 XISHAN ROAD DALIAN CHINA SALES CONTRACT TEL S C NO HX FAX DATE Jan 11 2005 TO MESSRE TKAMLA CORPORATION 6 7 KAWARA MACH OSAKA JAPAN Dear Sirs We hereby confirm having sold to you the following goods on terms and conditions as specified below DESCRIPTIONS OF GOODSQUANTITYU PRICEAMOUNT COTTON DISHCLOTH ART NO HX80 ART NO HE27 Packed in250 cartons 5000 PCS 5000 PCS CFR OSAKA USD 5 20 USD 5 00 USD 2 6000 00 USD 2 5000 00 LOADING PORT DALIAN DESTINATION OSAKA PORT PARTIAL SHIPMENT PROHIBITED TRANSHIPMENT PROHIBITED PAYMENT IRREVOCABLE LETTER OF CREDIT AT SIGHT TIME OF SHIPMENT LATEST DATE OF SHIPMENT APR 16 2005 THE BUYER THE SELLER KAMLA CORPORATION DALIAN IMPORT EXPORT TRADE CORPORATION 高田一郎高田一郎 童莉童莉 6 B 信用证 信用证 SEQUENCE OF TOTAL 27 1 1 FORM OF DOC CREDIT 40 A IRREVOCABLE DOC CREDIT NUMBER 20 DATE OF ISSUE 31 C DATE AND PLACE OF EXPIRY 31 D DATE PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT 50 FUJI BANK LTD 1013 SAKULA TOKYO JAPAN ISSUING BANK 52A FUJI BANK LTD 1013 SAKULA TOKYO JAPAN BENEFICIARY 59 DALIAN IMPORT EXPORT TRADE CORPORATION 231XISHAN ROAD DALIAN CHINA AMOUNT 32 B CURRENCY USD AMOUNT 5100 00 AVAILABLE WITH BY 41 D ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42 C DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL INVOICE COST DRAWEE 42 A FUJI BANK LTD PARTIAL SHIPMENTS 43 P ALLOWED TRANSSHIPMENT 43 T PROHIBITED LOADING ON BOARD 44 A SHANGHAI FOR TRANSPORTATION TO 44 B OSAKA PORT LATEST DATE OF SHIPMENT 44 C MAY 16 2005 DESCRIPT OF GOODS 45 A COTTON DISHCLOTH ART NO HX80 5000PCS USD 5 20 PC ART NO HE27 5000PCS USD 5 00 PC CFR DALIAN DOCUMENTS REQUIRED 46 A SIGNED COMMERCIAL INVOICE IN TRIPLICATE PACKING LIST IN TRIPLICATE CERTIFICATE OF ORIGIN GSP CHINA FORM A ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE 3 2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID AND NOTIFY APPLICANT FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS CHARGES 71B ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY 7 PERIOD FOR PRESENTATION 48 DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT 根据销售合同的内容审核题中信用证 找出信用证中的不符点 并在下面详细列出 外贸单证实务试卷 三 答案外贸单证实务试卷 三 答案 一 单项选择题 每题一 单项选择题 每题 1 分 共分 共 15 分 分 1 C 2 B 3 B 4 B 5 C 6 A 7 A 8 D 9 C 10 A 11 A 12 D 13 B 14 C 15 B 二 多项选择题 每题二 多项选择题 每题 2 分 共分 共 10 分 分 1 BCD 2 ABC 3 ABCD 4 ABC 5 ABD 三 判断题 每题三 判断题 每题 1 分 共分 共 10 分 分 1 2 3 4 5 6 7 8 9 10 四 案例题 每题四 案例题 每题 5 分 共分 共 15 分 分 1 答 根本原因是单证不符导致的结果 应吸取的教训是 制单必须以信用证内容为依据 做到单证一致 2 答 不会造成单证不一致 因为根据有关规定 同一船只 同一航次中多次装运的货物 即使提单显示不同的装运日期 不同的装运港或不同的提单号 都不能视作分批装运 3 答 不是 CIF 价格条件 因为 2000 年通则 的规定 CIF 贸易术语是象征性交货 即 卖方的义务是凭单交货 五 操作题 共五 操作题 共 50 分 分 1 根据 2000 年通则 的规定 就下表各栏内分别填入 买方 或 卖方 10 分 风险责任费用 贸易术语谁承担货装上 船后的风险 谁办理租船 订舱 谁办理保险 谁支付到目 的港的运费 谁支付保险 费 FOB 买方买方买方买方买方 CFR 买方卖方买方卖方买方 CIF 买方卖方买方卖方卖方 2 填制开证申请书 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To BANK OF CHINA Date MAY 30 2005 Beneficiary full name and address DenseLight Semiconductors Pte Ltd L C No Ex Card No Contract No SOT 8 6 2 OHTEMACHI CHIYADA KU TOKYO JAPANDate and place of expiry of the credit AUG 15 2005 JAPAN Partial shipments allowed not allowed Transshipment allowed not allowed Issue by airmail With brief advice by teletransmission Issue by express delivery Issue by teletransmission which shall be the operative instrument Loading on board dispatch taking in change at from SHANGHAI not later than JUN 30 2005 for transportation OSAKA Amount both in figures and words USD 10750 00 SAY USD TEN THOUSAND SEVEN HUNDRED AND FIFTY ONLY Credit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiary s draft for of the invoice value at10750 00 on Description of goods 100 COTTON KNITTED BLOUSE H32331 H32332 Packing PACKED IN 35 CARTONS OF 100PCS EACH FOB C F CIF or other terms Documents required marks with X 1 X Signed Commercial Invoice in 3 copies indicating L C No and Contract No 2 X Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed marked freight to collect X prepaid X showing freight amount notifying 3 Air Waybills showing freight to collect prepaid including freight amount and consigned to 4 Memorandum issued by consigned to 5 X Insurance Policy Certificate in copes for 110 of the invoice value showing claims payable in China in currency of the draft blank endorsed covering X Ocean Marine Transportation Air Transportation Over Land Transportation All Risks War Risks 6 X Parking List Weight Memo in 3 copies issued by the quantity gross and the weights of each packing and packing condition as called by the L C 7 Certificate of Quantity Weight in copies issued by an independent surveyor at loading port indicating the actual surveyed quantity weight of shipped goods as well as the packing condition 8 X Certificate of Quanlity in 2 copies issued by X manufacturer public recognized surveyor 9 X Beneficiary s certified copy of cable dispatched to the accountees within 12 hours after shipment advising name of vessel flight No wagon No date quantity weight and value of shipment 10 Beneficiary s Certifying that extra copies of the documents have been dispatched according to the contract terms 11 Shipping Co s Certificate attesting that carrying vessel