国际商务单证员资格认证考试试卷2012-10答案.doc

国际商务单证员资格认证考试试卷（2012-10）1、 单项选择题1-5 BADAA 6-10 BBBCD 11-15 AABCC 16-20 BDDBB2、 多项选择题1 ABCD 2 AB 3 ABCD 4 BCD 5 ABCD 6 ABCD 7 ACD 8 ABC 9 AB 10 ABD3、 判断题1-5 6-10 11-15 16-20 4、 计算及分析题 1、解：CIF=CFR+保险费 保险费=保险金额*保险费率 =CIF*(1+20%)*0.6% CIF=CFR+CIF*(1+20%)*0.6% CIF=CFR/(1-120%*0.6%) =250000/0.9928=251813.052、解：CFR=CIF-保险费保险费=CIF*(1+投保加成)*保险费率=23500*110%*0.7%=180.95(英镑)CFR=23500-180.95=23319.05(英镑)3、 解：每箱体积为：30cm60cm50cm0.09m3，每箱毛重0.04M/T， 因为0.090.04，且基本运费的计收方法是W/M，所以应选择0.09m3来计算运费 代入公式：运费计费运费基本运费商品数量（1+各种附加费率） 运费为：0.09109100（1+20%+20%+10%）1471.5港元 4、答：银行有权拒付。理由： 1)根据条款，当L/C金额或数量前加“ABOUT”时，可理解为允许金额或数量有10%的增减。2)本案中，根据信用证规定，卖方交货可在46-55M/T的幅度内，但支取金额不得超过100000美元。商业发票的金额为110000美元，超过了信用证规定的金额。5、我公司应该拒绝接受B银行的要求。 理由：按的规定，信用证一经保兑，保兑行就与开证行一样承担第一性付款责任，保兑行付款后无追索权。因此，我公司应拒绝。 6、答：开证行拒付不成立。 信用证要求提供全套3/3正本提单，每份正本提单都是货物所有权的凭证。因此不管是否标有“original”字样，是否其他各联标明“duplicate”、“triplicate”字样，都应视作为符合信用证提供正本海运提单的规定。运输单据中的“duplicate”、“triplicate”字样不能被认为是副本。UCP600第20条a款的规定不适用于此案。UCP60017条c款：除非信用证另有规定，银行还将接受下述方法或从表面上看是用下述方法制作的单据作为正本单据。（1）影印、自动处理或计算机处理。（2）复写。但条件是上述方法制作的单据必须加注“正本”字样，并且如有必要，在表面上签署。单据可以手签、传真、打透花字、印戳、用符号或用任何其他机械或电子证实方法制成。因此，标有“duplicate”、“triplicate”字样的提单不能因为未标有“original”字样而被拒绝，这已是公认的习惯做法。 五、单证审核题 SALES CONTRACT CONTRACT NO.:EUR0070615Date:June 15,2007Signed at:BEIJINGSellers: BEIJING CLOTHING IMPORT &EXPORT CO.,LTD Address:105,CHANGPING ROAD BEIJING,CHINA TelFax:uyers:ALON DEPARTMENT STORE Address:66,PARF ROAD,STAVANGER,NORWAY Tel:147-4536-2435 Fax: 147-4536-2435 This contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the following goods according to the conditions stipulated below:(1)货号、品名及规格Name of commodity and specifications(2)数量Quantity (3)单价Unit price(4)金额Amount SPORT SUIT1) Size 7(180cm) Sport Suit2) Size 9(190cm) Sport SuitAS PER PROFORMA INVOICE NO.BC070603 DATED JUNE 03,20075 000 SETS1 500 SETSFOB TIANJINUSD25.00USD35.00USD 125000.00USD 52 500.00Total amount6 500 SETSUSD 177 500.00(5) Packing: Size7 (180cm)Sport Suit: Packed in 1 carton of 10 sets each; Size 9 (190cm) Sport Suit: Packed in 1 carton of 10 sets each; Packed in one 40 container(6) Delivery From TIANJIN, CHINA to STAVANGER, NORWAY(7) Shipping marks ALONSTAVANGERC/NO. 1 - UP(8) Time of Shipment: Latest Date of Shipment Sep. 15, 2007(9) Partial Shipment : Not Allowed(10) Transshipment: Allowed(11) Terms of Payment : By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers.(12 ) Arbitration :Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commission in Beijing (or in Shanghai) for arbitration in accordance with its arbitration rules. The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by the losing party.The Seller: The buyer:2信用证资料 DOCUMENTARY CREDITSEQUENCE OF TOTAL * 27： 11FORM OF DOC. CREDIT * 40A: REVOCABLEDOC. CREDIT NUMBER * 20: NW078109DATE OF ISSUE 31C : 070703DATE AND PLACE OF EXPIRY * 31D: DATE 070915 PLACE NORWAYAPPLICANT * 50: ALON DEPARTEMENT STORE66, PARF ROAD,STAVANGER, NORWAYISSUING BANK 52A: DENNORSKE BANK,79, SPERD ROAD STAVANGER, NORWAYBENEFICIARY * 59: BELLING CLOTHING IMPORT & EXPORT CO. , LTD.105, CHANGPING ROAD BELLING, CHINAAMOUNT * 32B: CURRENCY CNY AMOUNT 177 500.00AVAILABLE WITH/BY * 41D: BANK OF CHINABY NEGOTIATIONDRA17FS AT 42C: AT SIGHTDRAWEE 42A : DENNORSKE BANK, 79, SPERD ROAD STAVANGER, NORWAYPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING ON BOARD 44A: TIANJINGFOR TRANSPORTATION NO 44B: STAVANGER (NORWAY)LATEST DATE OF SHIPMENT 44C: 2007 - 08 - 20DESCRIPT OF GOODS 45A: SPORT SUITAS PER PROFORMA INVOICE NO.EURO 070615 DATED JUNE 15, 2007CIP STAVANGERDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND 3 COPIES.+ PACKING LIST, 1 ORIGINAL AND 3 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ FULL SET. OF B/L, (3 ORIGINALS AND 3 COPIES)CLEAN ON BOARD, MARKED FREIGHT PREPAIDCONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAYTEL: 147-4536-2435 FAX: 147-4536-2435NOTIFY: SAME AS CONSIGNEECHARGES 71B: ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.单证审核题（答案）(1) *40A： REVOCABLE 改为 IRREVOCABLE(2) *31D： DATE 070915 PLACE NORW-AY 改为： DATE 070915 PIACE CHINA(3) *59: BEIJING CLOTHING MPORT & EXPORT C0，LTD 改为 ： BEIJING CLOTHING IMPORT & EXPORT C0，LTD (4) 32B： CURRENCY CNY AMOUNT l77 500-00 改为： CURRENCY USD AMOUNT l77 50000 (5) 42C AT SIGHT 改为： 30 DAYS AFTER SIGHT (6) 43P： ALLOWED改为： NOT ALLOWED(7)43T： NOT AILLOWED 改为： ALLOWED(8)44A： TIANJING改为：TIANJIN(9)44C： 20070820改为： 20070915(10)45A： AS PER PROFORMA INVOICE N0EURO070615 DATED JUNE l5，2007改为： AS PER PROFORMA INVOICE N0BC070603 DATED JUNE 03，2007(11)45A： CIP STAVANGER改为： FOB TIANJIN(12)46A： “FREIGHT PREPAID” 改为： “FREIGHT COLLECT”三、根据已知资料缮制单据(共45分)已知资料：SELLERS: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINA TEL: 0086-10-62387997 FAX: 0086-10-62387995 合同号及日期：YL20070610 日期：20070610商业发票号及日期：IY20070710 日期：20070710客户名称及地址：TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPORE付款方式：DP AT SIGHT装运信息：班轮运输；提单日期：20070716；起运港：天津；目的港：新加坡 船名航次：RECKMERS V768价格条款：CIF SINGAPORE货物描述：SILK BLOUSES Size 7(160cm) 5 000SETS USD3500SET USDl75 00000SILK BLOUSES Size 9(170cm) 6 000SETS USD3800SET USD228 00000装箱情况：Packed in l carton of 20pcs each项 目： CTNS GW(KGS) NW(KGS) MEAS(CBM)SILK BLOUSES Size 7(160cm) 250 250KG 200KG 5 CBMSILK BLOUSES Size 9(170cm) 300 450KG 390KG 9 CBM保险：FOR ll0 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981唛头：NM我方收款银行：BANK OF CHINA TIANJIN BRANCH要求：根据以上资料，在下面表格中缮制汇票、商业发票、装箱单、保险单各一份。1 商业发票(15分)BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINACOMMERCIAL INVOICETo:Invoice No.:Invoice Date:From:To: Marks and NumbersDescription of goodsQuantityUnit PriceAmountTOTAL:SAY TOTAL: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINAPACKING LISTInvoice No.:Date:Seller:Buyer:FromtoMarks and No.Description of goodsPackageGW(KGS) NW(KGS)MEAS(CBM)TOTAL:SAY TOTAL: 3保险单(10分)中保财产保险有限公司The Peoples Insurance (Property) Company of China,Ltd发票号码Invoice No.保险单号次Policy No.海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人：Insured：中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保险货物项目Descriptions of Goods包装 单位 数量Packing Unit Quantity保险金额Amount Insured承保险别Conditions货物标记Marks of Goods总保险金额：Total Amount Insured:保费Premium载运输工具Per conveyance S.S开航日期Slg. on or abt起运港Form目的港To所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Companys Agent as mentioned here under. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 赔款偿付地点Claim payable at日期Date在at地址：Address：4 汇票(10分)凭Drawn under 信用证 第 号L/C No. 日期 年 月 日 Dated 按 息 付款Payable with interest % per annum号码 汇票金额 中国 北京 年 月 日No. Exchange for Guangzhou.China 19 见票 日后（本 汇 票 之 副 本 未 付）付At sight of this FIRST of Exchange(Second of exchange being unpaid)Pay to the order of 或其指定人 金额 The sum of 此致To: 三、根据已知资料缮制单据（答案）BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINACOMMERCIAL INVOICETo:TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPOREInvoice No.:IY20070710Invoice Date:July 10,2007From:TIANJIN To: SINGAPOREMarks and NumbersDescription of goodsQuantityUnit PriceAmountNMSILK BLOUSES Size 7(160cm) SILK BLOUSES Size 9(170cm) 5 000SETS6 000SETSUSD3500SETUSD3800SETUSDl75 00000USD228 00000TOTAL: USD403000.00SAY TOTAL: SAY U.S DOLLARS FOUR HUNDRED AND THREE THOUSAND ONLY BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINAPACKING LISTInvoice No.:IY20070710Date:Seller:BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.CHANGPING DISTRICT,BEIJING,CHINABuyer:TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPOREFromTIANJINtoSINGAPOREMarks and No.Description of goodsPackageGW(KGS) NW(KGS)MEAS(CBM)NMSILK BLOUSES Size 7(160cm) SILK BLOUSES Size 9(170cm)250CTNS 300CTNS250KG 450KG 200KG390KG 5 CBM9 CBMTOTAL:550CARTONS700KGS590KGS14CBMTOTAL:SAY TOTAL: FIVE HUANDRED AND FIFYT CARTONS ONLY. BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.3保险单(10分)中保财产保险有限公司The Peoples Insurance (Property) Company of China,Ltd发票号码Invoice No.IY20070710保险单号次Policy No.海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人：Insured：BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. 中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保险货物项目Descriptions of Goods包装 单位 数量Packing Unit Quantity保险金额Amount InsuredSILK BLOUSES550CARTONSUSD443 300.OO承保险别Conditions货物标记Marks of GoodsCOVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981NM总保险金额：Total Amount Insured:SAY U.S.DOLLARS FOUR HUNDRED AND FORYT THREE THOUSAND ONLY保费PremiumAS ARRANGED载运输工