外贸单证实务试卷（二）答案.doc

外贸单证实务试卷（二）答案一、单项选择题（每题1分，共15分）1.C 2.B 3.D 4.A 5.C 6.C 7.D 8.D 9.A 10.C11.A 12.B 13.C 14.D 15.C二、多项选择题（每题2分，共10分）1.BCD 2.ABCD 3.AB 4.BD 5.ABCD三、判断题（每题1分，共10分）1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 四、案例题（每题5分，共15分）1.答：责任应由开证行承担。因为借单的行为是由开证行决定的，与出口商无关。2答：货物的损失应由出口商承担。因为对方未能及时将装运通知告知我方，使我方不能及时办理进口货物运输保险。我方在此笔业务中，如果采用进口货物预约保险，就可以避免此类现象的发生。3答：无效。因为改证的多项内容必须一次全部接受，或全部拒绝，这才符合UCP500的有关规定。五、操作题（共50分）1、商业发票上海进出口贸易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETELINV NO：XH056671FAXDATE: FEB.01, 2005 S/C NO:HX050264TO L/C NO: 33416852: TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN FROM SHANGHAI TO OSAKA PORT MARKS & NODESCRIPTIONS OF GOODSQUANTITY U/ PRICEAMOUNTT.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO.HH46Packed in250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.20USD 5.00USD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.00USD 2 500.00USD 12 500.00TOTAL AMOUNT： SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDRED ONLY.上海进出口贸易公司WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT. SHANGHAI IMPORT & EXPORT TRADE CORPORATION TONG LI 2、汇票No. XH056671 For 12 500.00 BILL OF EXCHANG SHANGHAI,FEB.26, 2005 DateAt * sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of BANK OF CHINA the sum of SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDED ONLY Drawn under FUJI BANK LTD L/C No. 33416852 Dated JAN.12,2005 To. FUJI BANK LTD 1013, SAKULA OTOLIKINGZA MACHI TOKYO JAPAN SHANGHAI IMPORT & EXPORT TRADE CORPORATION TONG LI3、普惠制产地证书1. Goods consigned from (Exporters business name, address, country )SHANGHAI IMPORT & EXPORT CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINAReference No.: 20050819generalizedsystemofpreferencescertificaTE of origIn(COMBINED DECLARATION AND CERTIFICATE)form aISSUED IN THE PEOPLES REPUBLIC OF CHINA(COUNTRY) SEE NOTES . OVERLEAF4. For official use2. Goods consigned to ( Consignees name, address, country)TKAMLA CORPORATION 6-7, KAWARA OSAKA JAPAN3. Means of transport and route ( as far as known )FROM SHANGHAI TO OSAKA BY S.S NANGXING V.0865.Item num-ber16.Marks and numbers ofpackagesT.COSAKAC/NO. 1-2507.Number and kind of packages; description of goodsCOTTON BLANKETSAY TWO HUNDRED FIITY ( 250 ) CARTONS*8. Origin criterion(see notes overleaf)“ P ”9.Gross weightor other quantityG.W5125KGS10. Number and date of invoicesXH056671FEB.01, 200511.Certification上 海FORM A is hereby certified , on the basis of control carried out ,that the declaration by the exporter is correctHANHGHAI FEB,.09, 2005丁毅Place and date, signature and stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA ( country ) 上海进出口贸易公司and that they comply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to JAPAN ( importing country )SHANHGHAI FEB,.06, 2005童莉 Place and date , signature of authorized signatory 4、提单。ShipperSHANHAI IMPORT & EXPORT TRADE CORPORATION1321 ZHONGSHAN ROAD SHANGHAI CHINAB/L NO. COCS0511861 ORIGINAL 中 国 对 外 贸 易 运 输 总 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 运 或 转 船 提 单BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being accomplished, the other(s) to be void.Consignee or orderTO ORDER OF SHIPPERNotify addressTALAMLA CORPORATIN 6-7 KAWARA MACHOSAKA JAPANPre-carriage byPort of loadingSHANGHAIVesselNANGXING V.086Port of transshipmentPort of dischargeOSAKAFrail destinationContainer Seal No. or marks and Nos.Number and kind of packagesDesignation of goodsGross weight (kgs.)Measurement (m3)T.COSAKAC/NO.1-250COTTON BLANKETSAY TWO HUNDRED FIFTY (250)CARTONS ONLYTOTAL TWO 20 CONTAINERCY TO CYFREIGHT PREPAID5125KGSON BOARD50CBMREGARDING TRANSHIPME