国际商务单证实务习题答案【整理版】.doc

第一章国际商务单证概述一、单项选择题 1.C 2.D 3.B 4.D 5.B二、多项选择题1.AD 2.ABCD 3.BCD 4.ABCD 5.ABD三、判断题1-5 x v x x x 6-10 v x x v v第二章 国际货物买卖合同一、单项选择题 1.B 2.C 3.A 4.A 5.B 二、多项选择题1.ABC 2.ABCD 3.BCD 4. ABC 5.BD三、判断题1-5 v x x x x 6-8 x x x四、操作题SALES CONFORMATIONTHE SELLERS: JIANGSU IMPORT & EXPORT TRADE CORPORATIONAddress: 333 ZHONGHUA ROAD SUZHOU CHINATHE BUYERS: PT. TRADE CORPORATION.Address: 310 VTRA SEMARANG INDONESIAThe Sellers agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions as stipulated below:Name of Commodity & SpecificationsQuantityUnit PriceAmountSHANGHAI COUNTRY BICYCLEART SH28INCH ART SH26INCH300 PCS 400 PCSCPT SEMARANG USD 100.00/PC USD 80.00/PCUSD30000USD32000Total 700 PCSUSD62000Shipping Marks: N/MInsurance: To be covered by the Seller在Seller上划线，表示选择Buyer/Buyers for the full invoice value plus 10% against 此处一般不填，因为是由买方办理保险 .Should the buyers desire to cover for any other extra risks besides aforementioned or amount exceeding the aforementioned limit, the Sellers approval must be obtained beforehand and all the additional premiums thus incurred shall be for the Buyers account.Port of Shipment：SUZHOU AIRPORT CHINAPort of Destination: AIRPORT INDONESIATime and Lots of Shipment: MAY 31，2007Terms of Payment: BY T/T IN ADVANCE SHIPMENTInspection:The Sellers JIANGSU IMPORT & EXPORT TRADE CORPORATION(Signature) The Buyers: PT. TRADE CORPORATION.(Signature) 第三章 跟单信用证及相关国际贸易惯例一、单项选择题1.C 2. C 3.D 4.C 5.A二、多项选择题1. AD 2.AC 3. ABCD 4. ACD 5. ABD三、判断题1-5 x v x v x 6-8 x v v x x四、操作题131C: 开证日期比合同规定晚了半个月；231D: 有效期规定为“130202”与合同规定不符；应改为“130215”；331D:到期地点“SPAIN” 与合同规定不符；应改为“CHINA”；4. 32B: 货币名称与合同规定不符；应改为“USD”；542C: 汇票付款期限与合同规定不符；应改为“AT SIGHT”；642A: 汇票付款人为开证申请人不妥；应改为“BANCO SANTANDER, S.A”；743P: 不允许分批与合同规定不符；应改为“ALLOWED”；843T: 不允许转运与合同规定不符；应改为“ALLOWED”；944F: 目的港与合同规定不符；应改为“BARCELONA”；1044C: 最迟装运期与合同规定不符；应改为“090131”；1145A: 合同号与合同规定不符；应为“YH08039”；1245A: 数量与合同规定不符；应分别改为“BLACK COLOUR/5000PCS”和“BROWN COLOUR/8000PCS”；1345A: 合同号不符，应为“YH12039”；14. 45A: 每箱的件数不符；应为“500PCS/CTN”；1546A: 海运提单的运费项目不符；应为“Freight Collect”；16. 46A: 要求提供保险单与 FOB 术语不符；应要求取消；1771B: 所有的费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDESPAIN ARE TO BE BORN BY BENEFICIARY ”；1848: 交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；第四章 国际结算单据一、单项选择题1. A 2. C 3. C 4.A 5.A6.A 7.A 8.A二、多项选择题1. ABC 2. ABCD 3. ABC 4. ABCD 5. CD6. ACD 7. AB 8. ABCD 9. ABCD三、判断题1-5 x x x x x 6-10 v x v v x11-15 v x v x v16-20 x x x x x四、根据已知资料缮制单据凭 Drawn under D/P FOR COLLECTION信用证号L/C NO. 日期 按. .息. 付款Dated Payable with interest . % per annum号码 汇票金额 北京NO. IY20070710 Exchange for USD403,000.00 Beijing应在天津和Beijing上划线，然后打Tianjin JULY 18, 2007 日期应在提单日后2-3日为宜 见票日后（本汇票之正本未付）付交At xxx sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA TIANJIN BRANCH 金额the sum of US DOLLARS FOUR HUNDRED AND THREE THOUSAND ONLY. 此致To: TS MAPLE COMPANY BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. XXX 第五章 出口报关单据一、单选题1. D 2. C 3. B 4.D 5.A二、多选题 1. AB 2. ACD 3. ABC 4. AB 三、判断题1-5 x x v x v 四、某外资企业出口一批女式羊毛职业套装，该批职业套装分别使用约85%的进料加工料件和15%的国产原料加工而成。请问，该企业在向海关办理出口申报手续时应填写哪种报关单？外商投资企业出口本企业生产的产品时，企业或其代理人应填写外商投资企业专用的出口货物报关单（浅蓝色报关单）向出境海关办理申报出口手续。五、请根据所给资料缮制出口报关单一份。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 浦东机场（2233）备案号E22173000004出口日期 申报日期20120927经营单位（3114920058）上海X电声器材有限公司运输方式 航空运输运输工具名称 MH6161提运单号货单位 上海X电声器材有限公司贸易方式（0615）进料对口征免性质 进料加工（503）结汇方式 L/C许可证号 运抵国（地区）（502）美国指运港（3514） 洛杉矶境内货源地（3114） 嘉定批准文号 成交方式 FOB运费 000/.000/保费 000/.000/杂费 000/.000/合同协议号 123456件数 57包装种类 纸箱毛重（公斤）1519净重（公斤）684集装箱号 随附单据 B: 310100204195827000生产厂家 标记唛码及备注 N/M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 85182900 扬声器 171000.00个 美国（502） 0.6410 109611.00 USD 全免 DV30-002XA/XCN 美元税费征收情况 兹声明以上申报无讹并承担法律责任录入员 录入单位 报关员单位地址 申报单位(签章) 上海X电声器材有限公司邮编 电话 填制日期 20120926海关审单批注及放行日期(签章) 审单 审价征税 统计查验 放行第六章 国际货物运输单据一、单项选择题1. B 2. C 3.C 4.C 5.D二、多选题 1. ABC 2. ABCD 3. ABC 4. ABC 5.ABD三、判断题1-5 x v x x x 6-10 x v v x v四、操作题1. Consignee 应为 To Order2Port of Loading 应为 TIANJIN CHINA3Port of Discharge 应为 NEW YORK USA4唛头中的目的港应为 NEW YORK5包装件数应为”500 CARTONS”,不应是”5,000 PCS”6品名应为 Leather Bags7毛重应为 2408KGS8尺码应为 21.70CBM9大写件数应为 SAY FIVE HUNDRED CARTONS ONLY10.运费支付地点应为 TIANJIN CHINA11提单签发日期应为 MAY 15, 201212.装船日期应为 MAY 15, 20122.依照所附海运提单，回答下列问题：1. Shipper Insert Name, Address and PhoneB/L No.中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984 ORIGINALSHANGHAI FOREIGN TRADE CORP2. Consignee Insert Name, Address and PhoneTO ORDER OF BANGKOK BANKPUBLIC COMPANY LIMITED, BANGKOKPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,The description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and where upon any other original Bills of Lading shall be avoid. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.3. Notify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)MOUN CO., LTDNO. 443, 249 ROADBANGKOK THAILAND4. Combined Transport *Pre - carriage by5. Combined Transport* Place of Receipt6. Ocean Vessel Voy. No. JENNY/037. Port of LoadingSHANGHAI, CHINA8. Port of DischargeBANGKOK, THAILAND9.CombinedTransport BANGKOK, THAILANDSEE clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.Marks & Nos.Container / Seal No.N/MUXXU4240250/0169255No. of Containers or Packages40 DRUMS1*40CONTAINERSCFS/CFSDescription of Goods (If Dangerous Goods, See Clause 20)2,000 KGS.ISONIAZID BP98L/C NO.KKB1103043Gross Weight Kgs2200KGSMeasurementM3Description of Contents for Shippers Use Only (Not prtof This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 Limtation TOTAL FORTY DRUMS IN 40CONTAINERS11. Freight & ChargesFREIGT PREPAIDDeclared Value ChargeRevenue TonsRatePerPrepaidCollectEx. Rate:Prepaid atPayable atPlace and date of issue12/10/2000 SHANGHAI,CHINATotal PrepaidNo. of Original B(s)/LTHREESigned for the Carrier, COSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE 12/10/2000BY COSCO CONTAINERS LINES（1）BANGKOK BANK （2）作为收货人的代理人，从提单的签发人身份可知，即应该找COSCO，因为中远是承运人（3）1份提单.（4）运费是预付的（5）卸货港是BANGKOK, THAILAND（6）COSCO（7）1个集装箱（8）承运人第七章 国际货物运输保险单据一、单选题：1.A 2.B 3.B 4.B 5.C二、多选题1.ABC 2.BC 3.BCD 4.BCD 5.ABC三、判断题1-5 v x x v x 6-8 x v x 四、根据已知资料缮制单据中保财产保险有限公司 The Peoples Insurance (Property) Company of China Ltd Head Office：BEIJING 海洋货物运输保险单 MARINE CARGO INSURANCE POLICY Established in 1949 发票号码 Invoice No. IY20070710保险单号次 Policy No. 被保险人: Insured: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.中国人民保险公司(以下简称本公司)根据被保险人的要求，及其所缴付的保险费，按照本保险单承保险别和背面所载条款与下列特别条款承保下述货物运输保险，特签发本保单. This Policy of Insurance witnesses that The Peoples Insurance Company of China (hereinafter called “The Company”) at the request of the “Insured” and in consideration of the agreed premium paying to the Company by the Insured undertakes to insure the undermentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.标记及号码 Marks & Nos. 包装数量 Quantity 保险货物项目 Description of Goods 保险金额 Amount Insured N/M550 CARTONGSSILK BLOUSESUSD443300.00总保险金额 Total Amount Insured： SAY US DOLLARS FOUR HUNDRED FORTY THREE THOUSAND THREE HUNDRED ONLY. 保费 费率 装载运输工具 PremiumAS ARRANGED Rate AS ARRANGEDPer conveyance S.S. RECKMERS V.768开航日期 起运港 目的港 Slg. on or abt JULY 16, 2012 From TIANJIN, CHINA ToSIGAPORE 承保险别 Conditions COVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981.所保货物，如发生本保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勘察。如有索赔，应向本公司提交保险单正本（本保险单共有1 份正本）及有关部门文件。如一份正本已用于索赔，其余正本则自动失效。 In the event loss or damage which may result in a claim under this Policy, immediate notice applying for Survey must be given to the Companys Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in 1 Original(s) together with other 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 SIGAPORE 中保财产保险有限公司天津分公司THE PEOPLES INSURANCE（PROPERTY）COMPANY OF CHINA LTD TIANJIN BRANCH Date JULY 16, 2012Address 第八章 商检证书一、单选题：1.B 2.D 3.C 4.D 5.B二、多选题1. BC 2. BC 3. AD 4. ABCD三、判断题1-5 x x x v x四、案例分析答案参考：我方在收到有客检证要求的信用证时，应在提高产品质量，按期履约交货等方面说服客户取消此条款，消除收汇风险；若客户坚持，则要求其修改调整信用证条款，加上对双方都较为合理的条款。信用证开立时，应考虑加列客检证可接受件的条款；或要求在客检证上所列产品数量可与发票、装箱单不一致；或按不同型号的产品出具客检证；或要求由我方来确定检验时间，若客户食言，则客检证条款自动作废，议付单据不受该条款约束；此外，在出口收汇中由于不符点等费用造成的收汇减少，看似微不足道，但长久下去，对业务公司是一笔不小的损失，十分可惜，所以应尽量避免。五、操作题1. （一）请根据以下销售合同以及相关信息，填写一份报检单中华人民共和国出入境检验检疫出境货物报检单报检单位 (加盖公章)：湖州天益商贸有限公司*编号报检单位登记号：30087245354联系人：电话：报检日期：2012年7月5日发货人（中文）湖州天益商贸有限公司（外文）Huzhou Tianyi Trading Co. Ltd.收货人（中文）美菱商贸有限公司（外文）Meiling Trading Co. Ltd.货物名称(中/外文)H.S.编码产地数/重量货物总值包装种类及数量皮蛋 Preserved Egg）H.S.04070092浙江湖州10000个/1000 kgsUSD 2000纸箱/200箱运输工具名称号码贸易方式一般贸易货物存放地点湖州天益商贸有限公司合同号SN0012信用证号ly0098用途外贸外销发货日期2012.7.10应在最迟装运期前，报检日期后几日即可输往国家(地区)泰国许可证审批号启运地上海到达口岸曼谷生产单位注册号集装箱规格、数量及号码合同、信用证订立的检验检疫条款或特殊要求标 记 及 号 码随附单据（划“”或补填）TYBangkok No.1-200合同信用证发票换证凭单装箱单厂检单包装性能结果单许可/审批文件需要证单名称（划“”或补填）*检验检疫费品质证书重量证书数量证书兽医卫生证书健康证书卫生证书动物卫生证书_1_正_1_副_正_副_正_副_正_副_正_副_正_副_正_副植物检疫证书熏蒸/消毒证书出境货物换证凭单_正_副_正_副_正_副总金额（人民币元）计费人收费人报检人郑重声明：1. 本人被授权报检。2. 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。签名：_ 领 取 证 单日期签名（二）请根据如下信用证及相关信息填制普惠制原产地证书1.Goods consigned from (Exporters full nameand address, country)DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROADDALIAN 116001, CHINAReference No.T200510819GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in THE PEOPLES REPUBLIC OF CHINA(Country)See Notes. Overleaf2.Goods consigned to (Consignees Full name,address, country)ORTAI CO., LTD.30 EAST 40TH STREET, NEW YORK,NY 10016 3.Means of transport and route (as for as known)FROM DALIAN CHINA TO NEW YORK U.S.ABY SEA4. For certifying authority use only5.Itemnumber16.Marks andNumbers ofPackagesORTAITSI0601005NEW YORKC/NO.1-12317.Number and kind of packages;Description of goodsONE THOUSAND TWOHUNDRED AND THIRTY ONE(1231) CARTONS OF TROLLEYCases*8.OriginCriterion(seeNotesOverleaf)“P”9.GrossWeightOr otherQuantity3693 PCS10.NumberAnd dateof invoicesDT1208056AUG.5,2012发票号和日期自编，日期早于最迟转运日20天安为宜11.CertificationIt is hereby certified that the declaration by theexporter is correct.DALIAN, AUG.6,2012 到 AUG.25,2012 之间的某一天都可以，可以与提单同一日。Place and date, signature and stamp of CertifyingAuthority12.Declaration by the exporterThe undersigned hereby declares that the aboveDetails and statements are correct, that all theGoods were produced in CHINAand that they Comply with the origin requirementsspecified for those goods in the Generalized System ofpreferences for goods exported to U.S.A(importing country)DALIAN TAISHAN SUITCASE & BAG CO., LTD. DALIAN, AUG.6,2012 到 AUG.25,2012 之间的某一天都可以，但不得早于11栏显示的日期，可在同日。 Place and date, Signature and stamp of AuthorizedSignatory第九章 出口商出具的单证一、单选题：1.A 2.D 3.D 4.C 5.A二、多选题1. ABCD 2. AB 3. ABCD 4. ABC 5. ABC三、判断题1-5 x v x x x6-10 v x v x v四、操作题1.请根据信用证内容和补充资料分别缮制商业发票、装箱单和装运通知各一份。ISSUER 商业发票COMMERCIAL INVOICESPRING KNITWEAR CO.TO T & E TRADING CORP.NO. DATE INVSK018自编即可DEC 21，2011早于提单出单日20日为宜TRANSPORT DETAILS S/C NO. L/C NO. FROM TIANJIN, CHINA TO MONTREAL CANADA BY SEAET0093CAML038TERMS OF PAYMENT BY L/C AT SIGHTMarks and NumbersNumber and kind of packageQuantityUnit PriceAmountDescription of goodsCFR MONTREAL N/MCOTTON TEATOWELS10102020303010000DOZS 6000DOZS10000DOZSUSD1.20USD2.00USD4.80 USD12000.00 USD12000.00 USD48000.00 Total:USD72000.00 SAY TOTAL:US DOLLARS SEVENTY TWO THOUSAND ONLY. AS PER S/C NO. ET0093SPRING KNITWEAR CO.XXXE. &O.E. 装箱单ISSUER 装箱单PACKING LISTSPRING KNITWEAR CO.TO T & E TRADING CORP. INVOICE NO. DATE INV11017JAN 12, 2011Marksand NumbersNumber and kind of packageQuantity PACKAGEG.W.N.W.Meas.Description of goodsDOZENBALEKGS/BALEKGS/BALEM3/BALE N/MCOTTON TEATOWELS1010 10000 50 52 51 0.162 PACKED IN 50 BALES OF 200 DOZ EACH2020 6000 60 49 47 0.176 PACKED IN 60 BALES OF 100 DOZ EACH3030 10000 200 69 67 0.196 PACKED IN 200 BALES OF 50 DOZ EACHTotal: 26000310193401875057.86SAY TOTAL:THREE HUNDRED AND TEN BALES ONLY.SPRING KNITWEAR CO.XXX装运通知SPRING KNITWEAR CO.SHIPPING ADVICEDATE: JAN 12, 2011 FROM: SPRING KNITWEAR CO.TO: T & E TRADING CORP.DEAR SIRS, WED LIKE TO ADVISE YOU THAT THE FOLLOWING MENTIONED GOODS HAS BEEN SHIPPED OUT, FULL DETAILS ARE SHOWEN AS FOLLOWS:INVOICE NO. INVKS018S/C NO. ET0093DESCRIPTION OF GOODS: 26000 DOZS (310 BALES) COTTON TEATOWELSN.W.: 18750 KGSG.W.: 19340 KGSMEAS: 57.86 M3VESSEL NAME: SHANHAIGUN V.33EB/L NO. HSHBL298746B/L DATE: JAN 12, 20122. 请根据银行来证及货物明细，缮制出口单据。质量证明DALIAN TANSHAN SUITCASE & BAG CO., LLTTDD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL:0086ANUFACTURERS QUALITY CERTIFICATE AUG.23,2012 之前的一个日期都可以INVOICE NO. TSI0801005 或者： L/C NO:N5632405TH11808DATE: AUG.5,2012 DATE:JUL.15,2012TO WHOM IT MAY CONCERN: WE HEREBY CERTIFY THAT THE COMMODITY IS IN GOOD ORDER. DALIAN TAISHAN SUITCASE & BAG CO., LTD. 张 平AUG. 5， 2012TSSC1201005AUG. 5， 2012DALIAN AUG.6，2012到AUG. 23，2012之间的某一天都可以AUG. 5， 2012DALIAN AUG.6，2012到AUG. 23，2012之间的某一天都可以（5）受益人证明DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL:0086ENEFICIARYS CERTIFICATEDATE: AUG. 24 到AUG. 26， 2012之间的某一天都可以 TO WHOM IT MAY CONCERN:RE:N5632405TH11808 WE HEREBY CERTIFY THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WITHIN 5 DAYS AFTER SHIPMENT.DALIAN TAISHAN SUITCASE & BAG CO., LTD.张平第十章 一、单项选择题 1.A 2.B 3.A 4.C 5.B 二、多项选择题1.BC 2.BC 3.CD 4. AC 5.ABC三、判断题1-4 v v v V 四、操作题一般原产地证：.Exporter 栏应填写“NANJING JINLING TEXTILE CO., LTD.UNIT A 18/F，JINLING TOWER，NO. 118 JINLING ROAD, NANJING, CHINA”.Consignee 栏应填写“DEXICA SUPERMART S.A.BOULEVARD PACHECO 44 B-1000BRUSSELS, BELGIUM”.Means of tran