外贸单证复习题答案

1、1、收到国外来证两份，(1)棉布10万码，每码0.40美元，信用证总金额42，000美元;(2)服装1，000套，每套20元，信用证总金额21，000美元。据此，两证出运的最高数量和金额可分别掌握为( C ) C.棉布105，000码，42，000美元;服装1，000套，20，000美元2、出口业务中，国外客户往往要出口方提供“GSP”产地证“。在我国这种证书的签发机构是( D )D.出入境检验检疫局3、.根据UCP500，信用证中货物的数量规定有“约”、“大约”、“近似”或类似意义的词语时，应理解为其有关数量增减幅度不超过( C )C.10% 4、根据UCP500，受益人超过提单签发日期后2

2、1天才交到银行议付的提单称为( A ) A.过期提单 5、在托收项上，单据的缮制通常以(C )的依据。如有特殊要求，应参照相应的文件或资料。 C.合同 6、信用证若未注明汇票的付款人，根据UCP600，汇票的付款人应是( B ) B.开证行 7、根据UCP600，信用证的第一付款人是( B ) B.开证行 8、我国海洋运输货物保险条款中的基本险别包括( ACD )A.平安险 C.水渍险 D.一切险9、因下列情况开证行有权拒付票款(AD ) A.单据内容与信用证条款不符 D.单据与单据互相之间不符 10、商业发票是国际货物买卖中的核心单据，其作用表现为( BCE ) B.登记入账的依据 C.报关

3、纳税的依据 E.有时可替代汇票进行货款结算11、.信用证开立的基础是买卖合同，又是开证行对受益人的有条件的付款承诺，所以，当信用证条款与买卖合同规定不一致时，受益人可以要( B )。 B.开证申请人修改 12、 使用L/C、D/P和D/A三种支付方式结算货款，就卖方的收汇风险而言，从小到大依次排序为( C )。C.L/C、D/P和D/A 13、信用证规定有效期为2009年11月30日，则可理解为( C )。C.最迟装运期为2009年11月30日14、结汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌。其他单据都是以其为依据的单据是( C )。C. 商业发票 15、因下列情况开证行有权拒付

4、票款( AD ) A.单据内容与信用证条款不符 D.单据与单据互相之间不符16、在托收项上，单据的缮制通常以( C )的依据。如有特殊要求，应参照相应的文件或资料。C.合同 二、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:uyer

5、s: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

6、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

7、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

8、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 th

9、is 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 rule

10、s. 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

11、 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: CURRE

12、NCY 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)LAT

13、EST 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

14、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 PREPAID"CONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAYTEL: 147-4536-2435 FAX: 147-4536-2435NOTIFY: SAME

15、 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.二、单证审核题（答案）(1) *40A： REVOCABLE 改为 IRREVOCABLE(2) *31D： DATE 070915 PLACE

16、 NORW-AY 改为： DATE 070915 PIACE CHINA(3) *59: BEIJING CLOTHING MPORT & EXPORT C0，LTD 改为 ： BEUING CLOTHING IMPORT & EXPORT C0，LTD (4) 328： 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 AILLOW

17、ED 改为： ALLOWED(8)44A： TIANJING改为：TIANJIN(9)44C： 20070820改为： 20070915(10)45A： AS PER PROFORMA INVOICE N0EUR0070615 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：SEL

18、LERS: 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

19、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(1

20、70cm) 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 IN

21、VOICETo: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

22、)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 o

23、f 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 o

24、f 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

25、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 i

26、ssued 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

27、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

28、 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 00000USD

29、228 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.

30、, 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:550CARTONS700KG

31、S590KGS14CBMTOTAL: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：BE

32、IJING 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 con

33、sideration 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载运输工具Per conveyance