国际结算练习题第五章

第五章 国际结算中的单据基本要求：1、识记基本单据与附属单据的分类，各种单据的含义与特点2、了解运输类单据的主要种类：（1）海运提单的特点、主要内容、种类，并会制作海运提单（2）空运单的使用（3）铁路运单的使用及UCP600中的特殊规定（正副本）3、识记保险类单据的主要类型与各自的特性，理解保险单的主要内容并能根据信用证要求制作保险单，理解保险单的转让4、识记商业发票的特性及其主要内容，能够熟练的依据信用证制作商业发票；5、识记包装类单据的主要类型及各自的运用，能够制作装箱单；6、了解检验类证书的一些特殊要求；7、理解普惠制原产地证与一般原产地证的区别与出具机构，会制作普惠制原产地证；8、了解其他一些附属单据，包括受益者证明、装船通知。习题：1、以下( B )为物权凭证 A. 商业发票 B. 空白抬头的海运提单 C. 保险单 D. 记名提单2、以除了( C )之外必须有签发者授权签字或盖章 A. 跟单汇票 下 B. 海运提单 C. 商业发票 D. 保险单3、一提单对所运货物批注如下：“ONE WOODEN CASE BE STRENGTHENED BY TWO IRON STRIPS”。这份提单是( B ) A .直达提单 B .清洁提单 C .肮脏提单 D .倒签提单 4、除非L / C特别规定，一般说来， “清洁已装船”运输单据即指( A )A .单据上有on board批注和承运人签章，但没有对货物及/或包装缺陷情况的描述和批注B .既没有on board批注和签章, 也没有对货物及/或包装缺陷情况的描述和批注C .单据上注明on deck 字样, 并由承运人签章D .表明货物已收妥备运且外表无破损5、L / C规定的最迟装运期为3月25日，货物出运后的15天内交单，L/ C效期为4月5日。受益人取得的提单上“on board”日期为3月24日，则受益人最迟应于( D )交单A . 4月8日 B . 3月25日 C . 4月20日 D . 4月5日 6、L/C规定“about 100 M/T USD 100 per M/T total amount about USD10000”，请问下列出口商转运货物数量以及发票金额中（ A ）是符合要求的。A. 货物装运110公吨，发票金额为11000USD；B. 货物装运99公吨，发票金额为10000USD；C. 货物装运89公吨，发票金额为8900USD；D. 货物装运100公吨，发票金额为11000USD7、一份出单日为2006 年5月22日的备运提单写明正本份数为3，“onboard”及船长签字的日期是2006 年5月28日。如果规定受益人必须提示2/3套正本提单的话，受益人应交来_2_份正本提单; 货物的实际出运日期为_5月28日_。8、一批货物共100箱，由广州运至纽约。船公司签发了“清洁已装船提单”。货到目的港后收货人发现欠交5箱货，上述问题应由_船公司_负责。9、管辖提单的国际公约有 、 、 。10、为保证进口商收货，海运提单必须作成记名抬头。（ F ）11、某公司与国外客户的交易中，规定支付国外客户5%的佣金，同时还提供折扣优惠3%，该次交易的发票毛值为美元，则该公司须向国外客户支付的佣金为 *5% 美元，折扣优惠金额为 *(1-5%)*3% 美元，发票净值为 *(1-5%)*(1-3%) 美元。12、商业发票的内容可以分成 首文 、 本文 、 结文 三部分，其中发票的抬头必须作成 开证申请人 。13、小张大学毕业后成为某外贸公司业务员，主要负责对客户的询盘进行报价核算以及报价，下面是小张做出的第一次报价，正确的是（ D ）A. USD 120 per set B. USD 120 CIF London C.120 per set CIF London D.USD 120 per set CIF London14、下列说法正确的是（AB ）A.装箱单、重量单、尺码单等包装类单据的出单日期应在提单之前，可以与发票为同一天B.如果信用证要求“packing list in plain”，意味着装箱单上的卖方名称空白。C.如果买卖双方按照shipping weight成交，则由出口商出具重量单，到岸重量若有短少，由出口商负责D.weight list和weight certificate都指重量单，两者没有区别15、保险单据有 保险单 、 暂保单 、 预约保单 、 保险证明 、 保险声明 类型。16、下面有关保险单据的说法中，正确的是（ AD ）A.UCP600规定，银行不接受暂保单，即使L/C允许也不行B.如果L/C规定投保“usual risk”，则银行将接受任何险别的保险单C.IP在货物出险后就无法转让了D.只要保险单上“number of original policy”的栏目出现具体的正本保单的份数，则不论信用证如何规定，都必须提交全套正本保单17、 简述保险中投保金额的确定方法。答：按照L/C规定投保，但若L/C没规定，就以CIF或CIP价格的110%投保，若无法计算CIF或CIP价格，则按照信用证规定付款或议付金额的110%与发票总值110%中的较大者投保。18、可以签发普惠制原产地证的机构有（B ）A.中国商会 B.中国出入境检验检疫局 C.中国国际贸易促进委员会 D.给惠国驻受惠国的使领馆19、请根据下列信用证内容制作商业发票、汇票等单据SWIFT INPUT: FIN 700 ISSUE OF A DOCUMENTARY CREDITSENDER: CITIBANK N.A. PANAMA BRANCH, PANAMARECEIVER:BANK OF CHINA GUANGZHOU BRANCH,CHINA20: DOCUMENTARY CREDIT NUMBER180-4367227: SEQUENCE OF TOTAL 1/131C: DATE OF ISSUE31D: DATE AND PLACE OF EXPIRY AT THE COUNTER OF ADVISING BANK 40A: FORM OF DOCUMENTARY CREDITIRREVOCABLE51A: APPLICANT BANKCITIBANK N.A. PANAMA BRANCH, PANAMA50: APPLICANT BANK MAURICIO DEPORTS INTERNATIONAL S.A. RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD,COLON, R.P.59: BENEFICIARY GUANGZHOU HAOTIAN IMPORT & EXPORT COMPANY 16TH FLOOR,DRAGON MANSION,1088 ZHONGSHAN ROAD,GUANGZHOU CHINA32B: CURRENCY CODE AMOUNT US DOLLAR .0041D: AVAILABLE WITH BY NAME/ADDRANY BANK BY NEGOTIATION 42C: DRAFT AT 30 DAYS AFTER B/L DATE 42A: DRAWEETHE ORDER OF CITIBANK N.A. PANAMA BRANCH, PANAMA43P: PARTIAL SHIPMENT ALLOWED43T: TRANSHIPMENT PERMITTED44A: ON BOARD/DISP/TAKING CHARGE GUANGZHOU, CHINA44B: FOR TRANSPORTATION TO COLON, BANAMA44C: LATEST DATE OF SHIPMENT 45A: DESCP OF GOODS CHINESE RICE F.A.Q. 2000 TONS UNIT PRICE USD 360.00 PER TON CIF C3 COLON46A: DOCUMENTS REQUIRED +THE DRAFT FOR 100% INVOICE COST DRAWN ON OUR ORDER +FULL SET OF ORIGINAL CLEAN ON BOARD OCEAN BILL OF LOADING DATED ON NOT LATER THAN ISSUED TO OUR ORDER NOTIFY APPLICANT MARKED FREGHT PREPAID.+COMMERCIAL INVOICE IN TRIPLICATE+PACKING LIST IN TRIPLICATE SHOWING GROSS WEIGHT OF EACH PACKAGE AND CERTIFIED THAT THE GOODS ARE PACKED IN GUNNY BAGS.+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN THE CURRENCY OF THE CREDIT AND FOR THE FULL INVOICE VALUE PLUS 10PCT AGAINST ALL RISKS AS PER AND SUBJECT TO INSTITUTE CARGO CLAUSES A.47A: ADDITIONAL CONDITIONS+DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITYOF THE CREDIT.+EACH DRAFT ACCOMPANYING DOCUMENTS MUST INDICATE THE NAME OF ISSUING BANK AND CREDIT NUMBER.+ALL HARGES OUTSIDE PANAMA R.P. ARE FOR ACCOUNT OF BENEFICIARY.+WE HEREBY AGREE WITH THE DRAWER, ENDORSERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFIRMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY ACCEPTED ON PRESENTATION AND DULY HONORED AT MATURITY.+IN REIMBURSEMENT,THE DRAWEE BANK WILL DEBIT OUR ACCOUNT NO. WITH OUR NEW YORK OFFICE, MAKING REFERENCE TO OUR LETTER OF CREDIT NUMBER.+DOCUMENTS ARE TO BE AIRMAILED TO US.49: CONFIRMATION INSTRUCTION WITHOUT72:SENDER TO RECEIVER INFORMATION THIS CREDIT IS SUBJECT TO UCP600 (2007 REVISION).COMMERCIAL INVOICEMessrs: MAURICIO DEPORTS INTERNATIONAL S.A. RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD,COLON, R.P.Invoice No.: YT456Date: NOV.28，2009Exporter: GUANGZHOU HAOTIAN IMPORT & EXPORT COMPANY 16TH FLOOR,DRAGON MANSION,1088 ZHONGSHAN ROAD,GUANGZHOU CHINAContract No.:YT1232From GUANGZHOU,CHINA To COLON,BANAMA L/C No.:180-43672MarksDescriptionQuantityUnit PriceAmountN/MCHINA RICE F.A.Q.SAY U.S.DOLLARS SIX HUNDRED NINTY EIGHT THOUSAND FOUR HUNDRED ONLY.2000TONSCIF C3 COLONUSD 36000 PER TONLESS COMMISSIONTOTAL AMOUONTUSD .00USD 21600.00USD .001) SHIPPER 10)B/L NO CARRIER C O S C O中国远洋运输（集团）公司CHINA OCEAN SHIPPING (GROUP) CO. ORIGINALCombined Transport BILL OF LADING2) CONSIGNEE3) NOTIFY PARTY 4) PLACE OF RECEIPT5) OCEAN VESSEL6) VOYAGE NO.7) PORT OF LOADING8) PORT OF DISCHARGE9)PLACE OF DELIVERY11)MARKS 12)NOS. & KINDS OF PKGS, 13)DESCRIPTION OF GOODS 14)G.W. (kg) 15)MEAS (m3)16)TOTAL NUMBER OF CONTAINERS FREIGHT & CHARGESREVENUE TONSRATEPERPREPAIDCOLLECTPREPAID ATPAYABLE AT17)PLACE AND DATE OF ISSUETOTAL PREPAID18)NUMBER OF ORIGINAL B(S)L 21) LOADING ON BOARD THE VESSEL19)DATE 20)BY 中 国 人 民 保 险 公 司THE PEOPLES INSURANCE COMPANY OF CHINA总公司设于北京 一九四九年创立Head Office: BEIJING Established in 1949保 险 单 保险单号次INSURANCE POLICY POLICY NO： 中 国 人 民 保 险 公 司 THIS POLICY OF INSURANCE WITNESSES THAT PEOPLES INSURANCE COMPANY OF CNINA（HEREINAFTER（以 下 简 称 本 公 司）根据CALLED“THE COMPANY “）AT THE REQUEST OF GUANGZHOU HAOTIAN IMPORT & EXPORT COMPANY (以 下 简 称 被 保 险人) 的 要 求 ， 由 被 保 险 人 向 本 公 (HEREINAFTER CALLED“THE INSURED ”)AND IN CONSIDERATION OF THE AGREED PAID TO THE COMPANY司 缴 付 约 定 的 保 险 ，按 本 保 险 单 承 保 险 BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT别 和 背 面 所 载 条 款 下 列 特 承 保 下 述 货 物 运 输 保 险， 特 立 此 单TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON 标 记 MARKS NOS 包装及数量QUANTITY 保险货物项目 DESCRIPTION OF GOODS 保险金额 AMOUNT INSURED 总保险金额：TOTAL AMOUNTINSURED： 保 费 费 率 装 载 运 输 工 具PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE 开 航 日 期 自 至SLG. ON OR ABT. FROM TO 承 保 险 别：CONDITIONS INCLUDINGALL RISKS AS PER AND SUBJECT TO INSTITUTE CARGO CLAUSES A.所保货物，如遇出险，本公司凭本优险单及其他有关证件给付赔款。CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT DOCUMENTS所保货物，如发生本保险单项下负责赔偿的损失或事故IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THISPOLICY IMMEDIATE NOTICE就立即通知本公司下述代理人查勘。APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER 中国人民保险公司广州分公司赔 款 偿 付 地 点 THE PEOPLES INSURANCE CO. OF CHINA SHANGHAICLAIM PAYABLE AT/IN COLON,BANAMA 日 期 DATE -地址：中国广州中山东一路23号 GENERAL MANAGERTEL: -44 Telex: 33128 PICCS CN. Address: 23 Zhongshan Dong Yi Lu Guangzhou .China. Cable: 42001 Shanghai下面表格中制作汇票：BILL OF EXCHANGE EXCHANGE FOR USD .00 GUANZHOU,1 DEC.,2009AT 30 DAYS AFTER B/L DATE THIS FIRST OF EXCHANGE (SECOND OF EXCHANGEBEING UNPAID ) PAY TO THE ORDER OF GUANGZHOU HAOTIAN IMPORT & EXPO-RT COMPANY THE SUM OF SAY U.S.DOLLARS SIX HUNDRED NINTY EIGHT THOUSAND FOUR HUNDRED ONLY.DRAWN UNDER CITIBANK N.A.BANAMA BRANCH L/C NO.180-43672 DATED NOV.，2009.TO CITIBANK N.A.BANAMA BRANCH,BANAMA FOR GUANGZHOU HAOTIAN IMPORT & EXPORT COMPANYSIGNATURE 世界观人人都有，而哲学只有经过系统的学习的人才能掌握它。世界观是自发成的，是不系统的、不自觉的、缺乏严密的逻辑和理论论证，而哲学则是把自发的、零散的、朴素的世界观加以理论化和系统化，因而具有严密的逻辑和完整的理论体系。appearance of the weld appearance quality technical requirements of the project must not have a molten metal stream does not melt the base metal to weld, weld seam and heat-affected zone surface must not have cracks, pores, defects such as crater and ash, surface smoothing, weld and base metal should be evenly smooth transition. Width 2-3 mm from the edge of weld Groove. Surface reinforcement should be less than or equal to 1 + 0.2 times the slope edge width, and should not be greater than 4 mm. Depth of undercut should be less than or equal to 0.5 mm, total length of the welds on both sides undercut not exceed 10% of the weld length, and long continuous should not be greater than 100 mm. Wrong side should be less than or at 0.2T, and should not be greater than 2 mm (wall thickness mm t) incomplete or not allow 7.5 7.5.1 installation quality process standards of the electrical enclosure Cabinet surface is clean, neat, no significant phenomenon of convex, close to nature, close the door. 7.5.2 Cabinet Cabinet face paints n