外贸单证综合制单练习题

1、第二部分 综合制单目的单证学习者在掌握了各种单据的缮制要求和制单技巧后，有必要进行系统的综合训练，通过本模拟综合制单训练，学习者可以对各种不同类型的信用证、合同以及订单等文件进行分析，从而进一步熟悉和掌握外贸业务流程的各个环节，提高处理外贸单证的实际操作能力。综合制单练习练习1 根据下列国外来证及有关信息制单。AWC-23-522号合同项下商品的有关信息如下：该批商品用纸箱包装,每箱装10盒,每箱净重为75公斤，毛重为80公斤，纸箱尺寸为113×56×30CM，商品编码为6802.2110，货物由“胜利”轮运送出海。FROM： HONGKONG AND SHANGHAI B

2、ANKING CORP., HONGKONG TO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINATEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION.WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDITNO. HKH123123 FOR USD8,440.00, DATED 040705.APPLICANT: PROSPERITY INDUSTRIAL CO. LTD.3

3、42-3 FLYING BUILDING KINGDOM STREET HONGKONGBENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA THIS L/C IS AVAILABLE WITH BENEFICIARYS DRAFT AT 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1. SIGNED COMME

4、RCIAL INVOICE IN TRIPLICATE.2. PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/ NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.3. CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE.4. FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK

5、 ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.5. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUE OF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81.SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONG LATEST SHIPMENT 31

6、AUGUST 2004PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED.COVERING SHIPMENT OF:COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT CIFHK 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.001641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.002506D GLASS MARBLE 1000BOXES USD1.85/BOX

7、 USD1,850.00 SHIPPING MARK: P.7. HONGKONG NO. 1-400ADDITIONAL CONDITIONS:5 PERCENT MORE OR LESS BOTH IN QUANTITY AND AMOUNT IS ALLOWED.ALL BANKING CHARGES OUTSIDE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY.DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENT

8、BUT WITHIN THE VALIDITY OF THE CREDIT.INSTRUCTIONS:NEGOTIATING BANK IS TO SEND DOCUMENTS TO US IN ONE LOT BY DHL.UPON RECEIPT OF THE DOCUMENTS IN ORDER WE WILL COVER YOU AS PER YOUR INSTRUCTIONS.L/C EXPIRATION: 15 SEP. 2004.THIS L/C IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS

9、(1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.PLEASE ADVISE THIS L/C TO THE BENEFICIARY WITHOUT ADDING YOUR CONFIRMATION.THIS TELEX IS THE OPERATIVE INSTRUMENT AND NO MAIL CONFIRMATION WILL BE FOLLOWED.+发票:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE B

10、LOOK RONG HUA BUILDING, XIAMEN, CHINACOMMERCIAL INVOICETO: INVOICE NO: DATE: L/C NO: S/C NO:FROM _ TO _MARKSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMONT TTL:_ _箱单:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA装箱单PACKING LISTExporter:_ DATE:

11、_INVOICE NO._S/C NO._FROM_TO_SHIPPING QUANTITY DES. N.W G.W MEAS 海运提单BILL OF LADINGSHIPPER BOOKING NUMBERB/L NUMBEREXPORT REFERENCESCONSIGNEEFORWARDING AGENT NOTIFY PARTY POINT AND COUNTRY OF ORIGIN OF GOODSPRE-CARRIAGE PLACE OF RECEIPTALSO NOTIFY OCEAN VESSELPORT OF LOADINGPORT OF DISCHARGEPLACE OF

12、 DELIVERYMKS&NOS/CONTAINER NOS.NO. OR PKGSDESCRIPTION OF PACKAGES AND GOODSGROSS WEIGHTMEASURE-MENTTO BE RELEASED ATOCEAN FREIGHT PAYABLE ATTHE CARRIER:By:FREIGHT RATES CHARGES.WEIGHTS AND/OR MEASUREMENTS(SUBJECT TO CORRECTION)PREPAID U.S$COLLECT U.S$Local CurrencyTOTAL PREPAIDVesselVoyageOffice

13、TOTAL COLLECTFCCFORWARDERSHIPPERCONSIGNEELDPORTDIS.PORTDEST.NOTIFYOSC B/L NO.保险单中国平安保险股份有限公司PING AN INSURANCE COMPANY OF CHINA，LTD.NO. 1000005959 货 物 运 输 保 险 单CARGO TRANPORTATION INSURANCE POLICY被保险人：Insured中国平安保险股份有限公司根据被保险人的要求及其所交付约定的保险费，按照本保险单背面所载条款与下列特款，承保下述货物运输保险，特立本保险单。This Policy of Insurance

14、 witnesses that PING AN INSURANCE COMPANY OF CHINA，LTD.，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 the conditions of Policy as per the clauses printed overleaf and other speci

15、al clauses attached hereon.保单号 赔款偿付地点Policy No. Claim Payable at发票或提单号Invoice No. or B/L No.运输工具 查勘代理人per conveyance S.S. Survey By：起运日期 自Slg. on or abt. From 至 To 保险金额Amount Insured保险货物项目、标记、数量及包装： 承保条件Description, Marks, Quantity & Packing of Goods： Conditions：签单日期Date： For and on behalf of PI

16、NG AN INSURANCE COMPANY OF CHINA，LTD. authorized signature汇票凭Drawn under .信用证 第 号L/C No.日期Dated .按 息 付款Payable with interest .% per annum号码 汇 票 金 额 中 国， 厦门 年 月 日 No: .Exchange for Xiamen , China.见票 日 后（本 汇 票 之 副 本 未 付）At.Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the ord

17、er of BANK OF CHINA, XIAMEN BRANCH 或 其 指 定 人付金额The sum of To. .练习2 根据下列国外来证及有关信息制单。注意：该批商品的托运日期为2004年12月6日。有关资料如下：QUANTITY=64PCS.NW=167.804.GW=167.804.MEAS=47.944M3, UNIT PRICE=USD390.00/M3 ,TOTAL=USD18698.16,VESSEL NAME:YOUNGSTAR V.231E, CONTAINER NO.:1×40CPIU2254836， HS CODE：6802.2300。TO BANK

18、 OF CHINA GUANGZHOUFM SANWA BANK LTD OSAKA , NOV. 6 , 2004 447 TESTED ON NOV. 6, 2004WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 41-1902141-003 ISSUED ON NOV. 2, 2004BENEFICIARY: CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH 774 DONG FENG EAST ROAD , GUANGZHOU , CHINAAPPLICANT: SAKAI T

19、RADING CO. LTD. SANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPANAMOUNT: USD78,000.00EXPIRY FOR NEGOTIATION: JAN 15 2005AVAILABLE BY DRAFT: AT SIGHTDRAWN ON THE SANWA BANK LTD. NEWYORK.FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS:- FULL SET OF CLEAN ON BOARD OCEAN B/L M

20、ADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT COLLECT” NOTIFY THE APPLICANT, TEL: 06-203-1003 AND DATED NOT LATER THAN DEC 31,2004.- SIGNED COMMERCIAL INVOICE IN THREE COPIES- PACKING LIST IN THREE COPIES- CERTIFICATE OF WEIGHT IN THREE COPIES- CERTIFICATE OF ORIGIN IN ONE COPY- BENEFICIARYS C

21、ERTIFICATE IN TWO COPIES STATING THAT THREE SETS OF EACH NON-NEGOTIABLE B/L HAVE BEEN AIRMAILED DIRECT TO THE BUYER IMMEDIATELY AFTER SHIPMENTCOVERING: 200M3 OF CHINA GRANITE(G485 ROUGH BLOCKS), SIZE: 0.03M3 UP RANDOM SIZE PER M3AS PER S/C 01MAF400-5-23 FOB HUANGPU GUANGDONG INSURANCE TO BE EFFECTED

22、 BY BUYERSSHIPMENT TO: OSAKA/YOKOHAMA JAPANPARTIAL SHIPMENTS ALLOWEDTRANSSHIPMENT ALLOWEDDRAFT MUST BE PRESENTED FOR NEGOTIATION WITHIN15 DAYS AFTER THE DATE OF B/L OR OTHER SHIPPING DOCUMENTS BUT WITHIN THE CREDIT EXPIRYSPECIAL INSTRUCTIONS:-T.T. REIMBURSEMENT IS UNACCEPTABLE-ALL BANKING CHARGES OU

23、TSIDE JAPAN FOR SELLERS ACCOUNT-THIS CREDIT IS TRANSFERABLE-NEGOTIATING BANK MUST SEND DOCUMENTS TO US IN TWO CONSECUTIVEAIRMAILS AND DRAFTS TO DRAWEE BANKTHIS CREDIT IS AVAILABLE BY NEGOTIATION WITH ANY BANKTHIS CREDIT IS OPERATIVE AND SUBJECT UNIFORM CUSTOMS PUBLICATION 1993 REVISION NO. 500发票CHIN

24、A NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINACOMMERCIAL INVOICETO: INVOICE NO: DATE: L/C NO: S/C NO:FROM _ TO _MARKSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMONT TTL:_ _汇票Drawn under .L/C No.Dated .Payable with interest .% per annum No: .Exchange fo

25、r Guangzhou , China.At.Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of _ The sum of To. .箱单CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINA装箱单PACKING LISTExporter:_ DATE: _INVOICE NO._S/C NO._FROM_TO_SHIPPING

26、 QUANTITY DES. N.W G.W MEAS 受益人证明CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINA海运提单SHIPPER:B/L NO.: COSCO OCEAN BILL OF LADINGCONSIGNEE: NOTIFY: PRE CARRIAGE BYPORT OF LOADINGPORT OF TRANSSHIPMENTOCEAN VESSEL / VOYAGE NO.PORT OF DISCHARGE FINA

27、L DESTINATIONMKS& NOS.CONTAINER NO. SEAL NUMBERNOS AND KIND OF PKGSDES. OF GOODSG. WMEAS.OVERSEA OFFICE OR DESTINATION PORT AGENTNO. OF ORIGINAL B/LsFREIGHT &CHARGESON BOARD DATEPLACE & DATE OF ISSUESIGNED BY:签名AS AGENT FOR THE CARRIER一 、单项选择题 1、某外贸公司对外以CFR报价，如果该公司先将货物交到货站或使用滚装与集装箱运输时，应采

28、用（ C   ）为宜。A、FCA         B、CIP      C、CPT         D、DDP 2、中未注明商品重量是按毛重还是按净重计算时，则习惯上应按（ B    ）计算。  A、毛重    B、净重     C、以毛作净     D、公量 3、海运提单日期应

29、理解为（   C  ）。A、货物开始装船的日期         B、货物装船过程中任何一天C、货物装船完毕的日期         D、签订运输合同的日期 4、按照2000年通则的规定，以FOBST贸易术语变形方式成交，买卖双方风险的划分界限是（   B    ）。A、货交承运人              &#

30、160;          B、货物在装运港越过船舷C、货物在目的港卸货后                 D、装运港码头 5、对于大批量交易的散装货，因较难掌握商品的数量，通常在合同中规定（   B     ）。A、品质公差条款               

31、        B、溢短装运条款C、立即装运条款                       D、仓至仓条款 6、根据2000年通则的解释，下列术语中卖方不负责办理出口手续及支付相关费用的是( D   )。A、FAS           B、FCA   

32、60;      C、FOB          D、EXW 7、汇票的抬头人是（ A   ）。A、受款人                    B、发票的抬头人C、付款人                    

33、D、提单的收货人 8、合同或信用证没有规定投保加成率，根据UCP500的规定，卖方可在CIF总值的基础上( B   )投保。A、加二成         B、加一成       C、加三成          D、加四成 9、下列单据中，只有（ B       ）才可用来结汇。A、大幅收据           &

34、#160;               B、铁路运单副本C、场站收据副联                       D、铁路运单正本 10、按国际保险市场惯例，投保金额通常CIF总值的基础上（ A    ）。A、加一层     B、加二层   C、加三层&#

35、160;    D、加四层 11、预约保险（  B   ）代替投保单，说明投保的一方已办理了投保手续。 A、提单     B、国外的装运通知   C、大副收据    D、买卖合同 12、根据我国“海洋货物运输保险条款”规定，“一切险”包括（  C       ）。A、平安险加11种一般附加险          

36、60;B、一切险加11种一般附加险C、水渍险加11种一般附加险            D、11种一般附加险加特殊附加险 13、以下出口商品的单价，只有（ B      ）的表达是正确的。A、250美元/桶                         B、250美元/桶CIF伦敦C、250美元/桶CIF广州 

37、;                D、250美元/桶CFR德国14、在其他条件相同的前提下，（ B       ）的远期汇票对受款人最为有利。A、出票后30天付款                    B、提单签发日后30天付款C、见票后30天付款       

38、;             D、货到目的港后30天 15、根据UPC500的解释，信用证的第一付款人是（ B     ）。A、进口人     B、开证行    C、议付行      D、通知行 16、承兑是（ A    ）对远期汇票表示承担到期付款责任的行为。A、付款人      B、收款人  &#

39、160; C、出口人      D、议付银行 17、在国际货物买卖中，较常采用的不可抗力事故范围的规定方法是（  D   ）。  A、概括规定   B、不规定    C、具体规定    D、综合规定 18、以下（ A    ）不是EDI必须包括的内容。A、纸单据和电子单据同时传递      B、按统一的标准编制资料C、电子方式的传递信息     &

40、#160;      D、计算机应用程序之间的连接 19、除非特殊情况，通常开证行开立的信用证一般不是（ D   ）。   A、不可撤销信用证                 B、议付信用证C、跟单信用证                     D、预支信用证

41、 20、CIF Ex Ships Hold 与DES 相比，买方承担的风险( D   )。 A、买方不承担任何风险            B、两者相同 C、后者大                    &nbp;   D、前者大 21、托收的优点不包含（B    ）。     &#

42、160;        A、进口人可免去申请开立信用证的手续，不必预付银行押金B、属于银行信用，出口人能安全、及时收汇C、有利于资金融通和周转，增强出口商品的竞争力D、减少费用支出 22、如果信用证未规定交单期限，根据UCP500的规定，受益人必须在货物装船后（ B   ）天内交单议付，但不能超过信用证的有效期。              A、15