2010年6月单证员考试国际商务单证缮制与操作试题及答案免费

1、2010年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据下述合同内容审核信用证.指出不符之处。并提出修改意见36分）SALESCONTRACTTHESELLER:NOWILL0906SSHANGHAIWILLTRADINGCO.LTD.DATE:JUNE.L2009NO.25JIANGNINGROAD.SHANGHAI.CHINASIGNEDAT:SHANGHALCHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebvandbenveentheSellersan

2、drheBuyers,wherebvthesellersagreetosellandthebuversagreetobuvtheunder-mentionedgoodsaccordingtothetermsandJ.W,JVfconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTeunsUnitpriceAmouutWORKSHORTTROUSERS-100PCTCDFAMWEKPCOTTONTWILLASPERORDERD0900326.WORKSHORTTROUSERS-100PCT3000PCSUSD10.5

3、0/PCUSD31500.00COTTONTWILLASPERORDERD0900327.5000PCSUSD12.00PCUSD60000.00TOTAL:8000PCSUSD91500.00Totalamount:U.SDOLLARSINETYONETHOUSANDFIZHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShipping>bik:ATSELLERSOPTIONTimeofSbipmeur：DURINGAUG.2009BYSEALoadingPortandDestination:FROMSHANGHAI.CHINATOANTW

4、ERP.BELGIUMPartialShipmentandTiausshipment:AREALLOWEDlusuiance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED010119S1.TermsofPavment:THEBUYERSHALLOPENTHROUGHAB.ANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHO

5、FSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLERBUYERSHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE英4LJSKOUTISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CRZDITNUMBER：132CD637273031C:DATEOFISSUE：09071540E:APPLICA

6、BLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D.APPLICANTBANK：INGBELGIUMNV$V(FORMERLYBANKBRUSSELSLAMBERTSA).GENT50:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWTG69090MELLEBELGIUM59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.LTDNO.25JIANGNINGROAD.SHANGHAI.CHINA32B:AMOUNT：CUR

7、RENCYUSDAMOUNT19500.0041AVAILABLEWITHBYANYBANKINCHINABYNEGOTIATION42C:DRAFT$AT.30DAYSAFTERSIGHT42ADRAWEE：NUBONNETERIEDEGROOTE43P:R4RTL4LSHIPMTS：NOTALLOWED43T:TRAN$HIPMENT：ALLOWTD44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP.BELGIUM44C:LATE$TDATEOFSHIPMENT：09081545A:DE$CRIPTIONOFGOODS-3

8、000PCSSHORTTROUSERS-100PCTCOTTONTWILLATEUR10.50PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.5000PCSSHORTTROUSERS-100PCTCOTTONTWILLATEUR12.00PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERP二、根据,年给奥料由核茫修改己:真蜕错误的汇惠、提单、俣洽里（34分）资料：BENEFICIARYABCLEATHERGOODSCO.LTD123HU

9、AXGUEROAD,TIANJINCHINAAPPLICANTXYZTRADINGCOMPANY456SPAGNOLIROAD.NEWYORK11747l：SA DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALLEYOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO98765DATEDAPR15.2009EXPRITYDATEMAY3I.2009FORNEGOTIATIONBENEFICIARYAVAILABL.EW

10、illLANYBANK1CHINABYNEGOTIATION FULLSETOFCLEANONBOARDOCEANBILLSOFLADING.MADEOl：TTOORDER.BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANTINSURANCEPOLICYCERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERING.ALLRISKSANDWARRISKOFTHEPICCD.JEDOl/01/1981G(X)DS5XiuOPCSOFLEATHERBAGSPACKEDIX10PCSCARTOX合同号：A

11、BC234信用证号：DT905012发票号：1234567发票1堵：2009年5月51发票金软:USD108000CIFNEWYORK装运港:TIANJINCHINA目的港:NEWYORKUSA装船“斯:2009年5415M开船H期:2009年5月15I发票签发入：ABCLEATHERGOODSCO,LTDALICEGW2408KGSNW2326KGSMEASUREMENT2170CBMOOEPACKAGES500CARTONS船名、觥次号:SUNVI26提单号码:CNS010108895集装箱号封号：YMLT25965456789运输标记：XYZ1234567NEWYORKNOS1-500俣

12、险沧号码：HNOP09319089BILLOFEXCIIAXGE伯用位号LCXO.89-65凭DrawnunderXYZTRADINGCOMPAXYI价DatedMaxIS,2009号玛汇票金秘中国大津o.123456ExchangeforISD108.000.00Shanghai.ChinaDateJune1,2009见票(本汇票之制本未付)付交Atm，ghiofiIesFIRSTofExchange!SecondofExchangekingunpaidI俾、iodieorder。B、K(汁(III、IBR、(II金领thesumMUSDOLLARSONEIIUNDREDANDE1CI11H

13、IOUSANDONLY此融loXYZTRzDIGCOMPANYABCLEATHERGOODSCO.ALICEditpoerhsanNatie.AjjtessandPnone.r*x*cnw)108895ABCLEATHERGOODSCO.LTD123HIJ.WGHERO.AD,TIANJINCHINAeLNo.CAbUP±中远集装箱运输有限公司COSCOCONTANERLNESILK33COSCOCSFAX-85：116545的JMORIGINALCons>yieeInsen卜ane.AdfessaBPnoneXYZTRADINGCOMPANY456SP.AGNOLIROAD,

14、NEWYORK)1747l：SAottyPaiyinfirneandPhoneXYZTRADINGCOMP.ANY456SP.AGNOL1ROAD.NEWYORK11747USACcean住"VoyNoPonaLoaJmgSUNV126SHANGHAIBILLOELADINGFsflofDiO'iBuePon&CestniatonIOXGBEACHI-&NOSConsr«f.'SaaiNo.NO.OfContaw$2esoripe»o-i6GbmGrossc.e:-!Ms2S-s-£11XYZ1234567LONGBEAC

15、HNOS1-500YMU259654/567895.000PCSLEATHERGOODSFREIGHTPREPAID2400KGS2070CBMCy修pbSyoerJse0-15N：iany5A.Ch：节幻1b!BNunoer(conianefsanlorpackagesin.vodsSAYFIVEIIIOUSANDPCSONLYExRate：=9Payaaat篓。LONGBEACHTIAXJIXMAY30,2009IbapepadNo.OfCrynaB：S.-LSynedknneTHREE(3)COSCOCOXTAI?RLINES50ENSCiRDTHEVESSELDATEVA3认2009B

16、YCOSCOCONTAINERUNES前PKC中国人保财险北京2008冬典送金保检台爆伙伴Ca.«tt，3；W，.-发系号(IV*OllbNO.5123456介词号(C0N：m0.)/XBC234亏：L二货物运输保险单CARGO1RAXSPOR1A1IOXlSlRACEPOLICEe公曷设于北京一九冶九至。立二w:t:c既，j.s匕0小sl.ec二l:保单号次IVLXYXO.IM()P09319：189坡双健人：'S：KhD；XYZ：)：GC()【2.2寓U，一比-公W<以，公.，“维WHY.4公'惫.竹%於夕泽一4Hf'RQUU蜃、"(：4.

17、、2黄汇v4,儿发，区Q4品.：>N.XTM：、*，»，U：MCn*T.V»：«“，"心0口丈,.八CC件WQACMTBC二;4：3，：tt'/Jl,'.»AN：>.，：.：.?.-.2：-：.二二一二一.一.二.七.；二.X.：.二M二.二：.-IJ：.：.-.*：>：i乞：*型r-sy、：匚5凡*>cz-i«3冰；。cv>a亡：辽卒由，;xms&NCS.Q：AX7：7Y%迎始宓:ClHSC，：'CfGas钠7;X5.?DXYZJ234567TI.XMINNOS.h500

18、5s000PCSLE.THERCK)ODS匚SD1U8J90.00.W受金额二.口.也工；乳让)：LS：)()二.ARS(NEHL、：)RE)VC)己G”TTHDLS.VC)()、：、伙费：力迳用，装蚁运地二共11,此工：4EKA匕DAlt：.fCOJEXttMtN.M.XY.3.2SPtH1cMHAXJ:Tl、二£门经至1K0Y:A.3：O、(7、"H承保险另CONDITIONSCOVER4GALLRISKSASPERC1COFTHEPICCCDATED01】夕8.*t4'：J%"OG，大关二。Cz4公，；分八7“和八/绘.'2-疑：X；40八&

19、#163;"_:，/%XfXX*.；*，'/上A'l网人。.Z-=三3：0Ci£C5：.V.2：-：.-y.«iUSL.：><-XZ；?c=iZ-：S壬.4:淮MIN5C：aW：3=iT.xx：G：>3BN£*S:0三：三W'W；C/；ACM，R0RR：M*X1*：X>.-.UJi:'，：，、.'Xi-i'："1>»A.N：。X<091工3B*33:MM.l.XY?.«3Ei>:由C"-3«三£*0：二：W

20、/、民一产气股份疗医公:海:分公汇玷款处点PICCPropertyadCuualtyCoap&nyLiaited,ShaxhaiCLilVPAYABLEAiI、T：AJ：、：、LSD-国H硝QISSiiNGDAFE-MAY16.2>39GENERALMANAGER三、根冬已知姿料绛制商业发装、亲甯单、装钳通知(30分)1 .信用证资料ISSUEOFIXKIMENTARYCREDIT27SEQUENCEOFTOTAL：II40AFORMOF1XK.CRED1T：IRREVOCABLE20DOC.CREDITNUMBER：KLMUI234SICDATEOFISSUE：09072840

21、EAPPLICABLERULES：IK?PLATESTVERSIONSIDDAIEANDPLACEOFEXPIRY：D.IE09U9ISPLACECHINA51DAPPLICANTBANK：NATIONALCOMMERCIALBANK.JEDDAHPPL1C.WI：ALOSMNYINTERNATIONALTRADECO177ALHRAMSTREETSECONDFLOOR-G102AEGYPT1211159BESEF1CI.ARY：MiCCOMP.ANY.SHANGHAINO11CHANGCHl.INRO.AD,SHANGHAI.CHINA32BAMOUM：Cl.RRLNCYLSDAMOl.Nl

22、288200041AAVAILABLEWITHBYANYBANKI、CHINABYNEGOTIATION42CDRAFTSAiSIGI11FORFULLINVOICEVALUE42ADRAWEE：ISSUINGBANK43PPARTIALSH1PMT：NOTALLOWED431TRANSSHIPMENT!NOTALLOWED44EPORTOFLOADING：SHAXGHALCHINA441PORIOlDISCHARGE：SAID.LGYPI44CLATESTDATEOFSHIPMENT：09083045ADESCRIPJIONOFGOODSABT48000CANSOFVEILINGBRANDC

23、ANNEDORANGEJAM.PACKEDlSE.WORIIIYCARIONS.250GR.XMPLRCAN,12CANSINACARIOSI'MTPRICEUSW.SS'CTNCFRJEDDAHCOUNTRYOFORIGINPRCHINA46ADOCUMENTSREQUIRED1 .COMMERCIAL1WOICEIX3COPIESDATEDTHESAMEDATEASTHAOFI.CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEG(X)DSANDCERTIFIEDTOBETRUEANDCORRECT.IXDICATIXGCONTRACTO

24、Sl,M35609ADI.CO2 .El.TR.LPACKINGLISIINDICATINGQUAN11Y,WADGWOFEACHPACKAGE,TTLQUANTITY,W.ANDGW.ANDP.XCklNGCOXDIIIONS.ASREQUIREDBYLC.IBEXEFJCIARVSCERTIFIEDCOPYOFSHIPPINGADVICE1()DIEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOl-VESSEL,CAKKILR'SN.AMk,POKJOiLO.XDISGANDPUR

25、IOlDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47AAUDIIJONALCOD11IONS1 .Al±DOCUMENTSMISTINDICATESHIPPINGMARKS.2 .A1-LDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHELC.71BCHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOl.XI()1BENEFICl.XRY48 PERODFORPRESENTATION：WITI

26、IIX15DAYSAFTERTHEDATEOFSHIFMENLBl：IU11HINHIEVXLIDITYOFTHISCREDH49 CONFIRMATIONINSTRICTION：WITHOUT50 切资料：SHIPPINGMARKAlTCSUM35609SAIDCNOM：P发票号正：I23QWE装箱单期：2009819提单号:Cost299120029受拉人授权签字人：洪河供货商此仓单显示:52800CANSOFMEILINGBRANDCANNEDORANGEJAMNW3KGCARTONGW4KGCARTONMEAS20X30X40CMCARION船名：MOONRIVERV987装船H期:2

27、009830ABCCOMPAXYeSilAXGIIAIV).11CHAXCiCHL'XRO.AD,SHANGHAI,CHINACOMMB：RC1AL1WOICETO：INVOICENO.DATESCO.LCNO.FROMVIATOBYMARKS&NUMBERSDESCRIP110OFGOODSQUANTITYUNITPRICEAMOUNTTOTALAMOUNTABCCOMPAW,SHANGHAIX).11ROAllSH.WCiHAi,CHiN.APACKING1JSTTO：INVOICENO.DATESCNO.LCNO.必RES&NUMBERSNOS&KINDS

28、OFPKGSQUANTITYGW.ikGS)N.W.(KGS)MEAS.(IOALPACKAGESilWORDS1装运通知Skippingnote1ri荀Exporter4发票号InvoiceNo.5合同号ContractNo.6.3用记号LCNo.2进荀Irnpixier7运输怆话号TranspouJixuinemo.8价生Value3运渝事;.£Traiispixidetails9装运口岸和1:期Porianddateofshipment10运谕标志和集装箱号Slippingmarks.Container'c.U包装类型及件数:用品名称或展西：商品描述Numberandk

29、indofpackages,CommodityXo.;ConunodiiyJescnpuon12/口需签章Exporterstampandsignature2010操作卷答案一：审证1. 31C开证H期不符，根据合同，开证H期应为090702之前；2. 31D有效期不符，根据合同，有效期应为090915；3. 31D到期地点不符，根据合同，到期地点应在中国；4. 59受益人名称不符，受益人名称应为"SHANGHAIWILLTADINGCO.,LTD.”；5. 32B信用证金额不符，根据合同，信用证金额应为USD91500.00；6.42C汇票付款期限不符,汇票付款期限应为"

30、ATSIGHT”；7. 42A汇票受票人有误，汇票受票人应为开证行(INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT)或付款行，不应是开证申请人；8. 43P应为允许分批装运；9. 44E装运港不符，装运港应为"SHANGHAI”；10. 44C最迟装运期不符，最迟装运期应为090831：11. 45A品名不符，品名应为“WORKSHORTTROUSERSw;12. 45A单价币别不符，单价币别应为“USD”，不应为“EUR”；13. 45A贸易术语不符,贸易术语应为“CIF”,不应为"CFR”;14. 45A合同号有误

31、，应为WILL09068;15. 46A提单运费项目应注明"FREIGHTPREPAID,不应为“FREIGHTCOLLECTw:16. 46A保险单的保险金额应为发票金额的"110PCT"，不应为"120PCT”；二：单据改错（共34分）汇票改错：（10分）1 .DrawnUnder:后应为ROYALBANKOFNEWYORK2 .信用证号应为DT905012/98765（二者选其一）3 .开证H期应为APR.15,20094 .汇票编号应为12345675 .金额小写应为USD97,200.006 .出票H期：不早于2009年5月15日，不晚于200

32、9年5月31日7 .汇票期限应为At30daysaftersight8 .金额大写应为USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY9 .受票人应为ROYALBANKOFNEWYORK10 .出票人改为ABCLEATHERGOODSCO.,LTD.11 .出票地点应为TIANJIN提单改错：（12分）1. Consignee应为ToOrder2. PortofLoading应为TIANJIN保险单改错：（12分）1 .发票编号应为12345672 .被保险人应为"ABCLEATHERGOODSCO.,LTD.”3 .啖头中的目的港应为NEWYO

33、RK4 .包装件数应为500CARTONS5 .品名应为LEATHERBAGS6 .保险金额应为USD118800.007 .保险金额大写有误，应与小写金额一致8 .起运H期应为“MAY15,2009“9 .目的港应为NEWYORK10 .险别应为一切险加战争险11 .保险赔付地点应为NEWYORK三：制单（共30分，每单据10分）ABCCOMPANY.SHANGHAINO.11CHUNROAD.SHANGHAI.CHINAINVOICENO.123QWEDATE:JUL.28,2009S/CNO.SUM35609L/CNO.KLMU1234COMMERCIALINVOICETO：ALOSMN

34、YINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111MARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTA.LLC.SUM356/09SAIDC/NO.1-4400CANNEDORANGEJAM(VEILINGBRA、D)PACKEDINSEAWORTHYCARTONS250GRAYCA、12CANS/CARTONTOTAL：52800CANS4400CTXSCFRSAIDUSD6.55CTNUSD28,820.004400CTNS或52800CANSUSD28,820.00BYVESSELVIA_xxxxTOSAIDTOTALU.S.DOLLARSTWENTYEIGHTTHOUSANDEIGHTHUNDREDANDTWENTYAMOIM：05LFROMSHANGHAIWehereliycertifythatcountryoforiginofthegoodsischinaABCCOMPANYSHANGHAINO.11CHANGCHl、ROADSHANGHAI.CHINAPACKINGLISTMARKS&NUMBERSNOS&