2010年6月单证员操作试题及答案2

1、2 0 1 0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，指岀不符之处，并提岀修改意见分）（36SALES CONTRACTTHE SELLERNO. WILL09068SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1,2009NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED A T: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Con

2、tract is made by and betwee n the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under - mentioned goods according to the terms and con diti ons stipulated below:Commodity & Specificati onQua ntityPrice TermsUnit priceAmou ntWORK SHORT TROUSERS - 100 PC

3、TORDER COTTON TWILL AS PER , D0900326 PCT 100 WORK SHORTTROUSERS - ORDER TWILL AS PER COTTON ,D09003273000 PCS5000 PCSCIF ANTWERPUSD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 500.00Y: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLTotal amou ntPack in g: IN CARTONS OF

4、50 PCS EACH Shippi ng Mark: AT SELLER'S OPTIONTime of Shipme nt: DURING AUG. 2009 BY SEALoadi ng Port and Desti natio n: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipme nt and Tra nsshipme nt: ARE ALLOWEDIn sura nee: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE V ALUEAGAINST ALL RI

5、SKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payme nt: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TOth DAY REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15AFTER T

6、HE FORESAID TIME OF SHIPMENT.SELLERBUYERNU BONNETERIE DE GROOTE SHANGHAI WILL TRADING CO., LTDLJSKOUT 张 平ISSUE OF DOCUMENTARY CREDIT1/1SEQUENCE OF TOTAL ： 27:IRREVOCABLE40A: FORM OF DOC.CREDIT ： 132CD6372730DOC.CREDIT NUMBER：20:090715：31C: DATE OF ISSUEUCP LATEST VERSION ：40E: APPLICABLE RULESBELGIU

7、M PLACE IN ：DATE 090910 31D: DATE AND PLACE OF EXPIRY51D:APPLICANT BANK ：ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ： SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA19 5

8、00.00 ： CURRENCY USD AMOUNT 32B: AMOUNT41A:A VAILABLE WITH -BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS AT 30 DAYS AFTER SIGHTNU BONNETERIE DE GROOTE 42A:DRAWEE ： NOT ALLOWED ：43P:PARTIAL SHIPMTSALLOWED ：43T:TRANSSHIPMENT ANY CHINESE PORT ： 44E:PORT OF LOADINGANTWERP, BELGIUM44F:PORT OF DISCHARGE

9、 ： 090815：44C:LATEST DATE OFSHIPMENT45A:DESCRIPTION OF GOODS + 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL A T EUR10.50/PC AS PERWILL09068.ORDER D0900326 AND SALES CONTRACT NUMBER + 5000 PCS SHORT TROUSERS - 100PCT COTTON TWILL A T EUR12.00/PC AS PERORDER D0900327 AND SALES CONTRACT NUMBER WILL09069

10、.CFR ANTWERP SALES CONDITIONS:PACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TOORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT4.CERTIFICA TE OF ORIGIN.3. PACKING LIST IN Q

11、UADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY .4. INSURANCE POLICY/CERTIFICA TE ISSUED IN DUPLICA TE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE V ALUE. INSURANCE POLICY/CERTIFICA TE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY , ARE PAYABLE

12、 IN BELGIUM IRRESPECTIVE OF PERCENTAGE 47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THERIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES : ALL CHARGES ARE TO BE BOR

13、N BY BENEFICIARY48: PERIOD FOR PRESENTATION : WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDITWITHOUT : CONFIRMATION INSTRUCTION49:经审核信用证后存在的问题如下：答案审证31C .1 开证日期不符，根据合同，开证日期应为之前； 09070212 31D 有效期不符，根据合同，有效期应为 090915 ；331D 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” SHA

14、NGHAI WILL TADING CO.,LTD.” ；5 32B 信用证金额不符 , 根据合同，信用证金额应为 USD91500.00 ；642C 汇票付款期限不符 , 汇票付款期限应为” AT SIGHT” ；7 42A 汇票受票人有误 , 汇票受票人应为开证行( ING BELGIUMNV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),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” SHANGHAI10. 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

15、为” WORK SHORT TROUSERS”;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，应为 WILL09068;15 46A 提单 运费项 目 应注 明” FREIGHT PREPAID” , 不 应 为” FREIGHTCOLLECT”；16 46A 保 险 单 的 保 险 金 额 应 为 发 票 金 额 的 ”110PCT ” , 不 应 为 ”120PCT ”；1;” SKAR RISALL RIKS ANDWA17 46 保险险别应为“18

16、71B 所有费用由受益人负担不合理19. 48 交单期应为装运日期后” 15 天” ,不应是装运日期后“ 5 天”。20. 50 申请人有误，应为 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 69090MEUE BELGIUM;分）（ 34 二、根据所给资料审核并修改已填制错误的汇票、提单、保险单资料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11

17、747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY .AVAILABLE WITH ANY BANK IN CHINA BY NE

18、GOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICA NT.INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER BAGS

19、 PACKED IN 10 PCS/CARTON 1 合同号：ABC234信用证号：DT905012发票号：1234567发票日期：2009 年5 月5 日发票金额： USD108000 CIF NEW YORK装运港： TIANJIN CHINA 目的港： NEW YORK USA装船日期： 2009 年 5 月 15 日 开船日期： 2009 年 5 月 15 日发票签发人： ABC LEATHER GOODS CO., LTD.CELIAG.W: 2408KGS1N.W: 2326KGSMEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS 提单

20、号.126 船名、航次号： SUN V 封/码：CNS010108895 集装箱号运输标记：YMU259654/56789 号： XYZ1234567NEW YORKNOS.1-500HMOP09319089 保险单号码：BILL OF EXCHANGE信用证号凭L/C N0. 89765Draw n un der: XYZ TRADING COMPANY日期 Dated: May 15, 2009中国天津号码汇票金额Date: June 1,2009USD108,000.00 NoChina .123456 ShanghaiExchange for， 日后(本汇票之副本未付)付交见票sigh

21、t of this FIRST of Exchange(Second of Exchange being unpaid)* At .TIANJIN BRANCHBANK OF CHINA ， pay to the order of .金额 Y the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONL此致ABC LEATHER GOODS CO.,To: XYZ TRADING COMPANYALICE1Shipper In sert Name, Address and Pho ne CNS010108895B/L No. TD.ABC L

22、EATHER GOODS CO., L 123 HUANGHE ROAD, TIANJIN CHINACon sig nee In sert Name, Address and Phone XYZ TRADING COMPANY中远集装箱运输有限公司 456 SPAGNOLI ROAD, NEW YORK coscoCONTAINER LINES11747 USATLX: 33057 COSCO CN Notify Party Insert Name, Address and Phone FAX: +86(021) 6545 8984XYZ TRADING COMPANYALRIGINO 45

23、6 SPAGNOLI ROAD, NEW YORK 11747 USASHANGHAI .126SUN V BILL OF LADINGPort of DischargePort of Desti nati onShipped on board and con diti on except as otherLONG BEACH Descripti on of GoodMeasureme nGross Weight KgNo. ofMarks & Nos.C ontain ers orContainer / SealNoPackage XLEATHER GOODS20.70CBM5,00

24、0 PCS24OOKGS123456LONG BEACHNOS.1-50 FREIGHT PREPAIDYMU259654/56789 s Use Only (Not part of This B/L Contract)'Description of Contents for ShipperFIVETHOUSAND PCS ONLY SAY otal Number of containers an d/or packages (in words) TPlace and date of issuePrepaidatEx. Rate:Payable at . 30,2009 MAYLONG

25、 BEACH TIANJINSigned for the CarrierNo. of OriginalB(s)/LTotal Prepaid SE NERLINITCCOSCO ONA THREE (3)+ + + LADEN ON BOARD THE VESSEL .30, 2009 CCOSCO ONS MAY ENI REIATNL DABY: TE:货物运输保险单.CARGO TRANSPORTATION INSURANCEPOLICY 一九四九 总公司设于北京 年创立 ng Beijiad OfficEstablished eHe .保单号次Nin 1949 发票号 (IVOICE

26、NO.)123456.HMOP09319089NO.POLNO.) ABC234ICY ON 合同号(CTRACTDT905012 .)信用证号(L/C NO ) 被保险人(INSU DING XYZ TRACOMPANY RED中国人民财产保险保险有限公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列述货物运输保险，特立本保险单。特款承保下OFEST AT REQU ?THE COMPANY? )RMPANY LIMITED( HEREINAFTE CALLEDTEFTHIS POLICY O INSURANCE WITNS

27、SES THAT PICC PROPERY AND CASUALTY CO INDS ONED GOOHEUNDERMENTINRED ，UNDERTAKES TO INSURACE. T AFAND ED IN CONSIDERATIONO THE AGREED PREMIUM PID TO THE COMPANYBY THE INSUITHE NSUR HE TO TUBJECTANSPORTATIONSRT .REONL CLAUSES ATTACHED HEOVERL AND OTHER SPECIAIS POLICY AS PER THE CLAUSES PRINTED SCONDI

28、TION OF TH保险金额保险货物项目KS & 包装及数量标记 MARCO noXUSD108,000.05,000 pcleatherGOOD123456IANJINNOS.1 -50HOUSAND HUNRD ANDIGUS DLR O 总保险金 LLY ON装载运启运日期：保费：输工具：” V. 126"SUNYANCEAS ARRANGEDDTE OF COMMENC .自:VEMENT MAY.30,2009PER CONEA PREMIUM:经VIACH ONG BEATO LROM TIANJIN*F 承保险别：CONDITIONSCOVERING ALL R

29、ISKS AS PER CIC OF THE PICCC DA TED 01/01/1981.正本）及有份所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公一份正本已用于索赔，其余正本自动失效。关文件。 如 DONEENTIPANY'SAGENT AS MTO MUST BE GIVER THE COMIIITMIRESULTN A CLAI UNDER HIS POLCY , INNEDATE NOTCEHGOR DL VHINTE EENTOF OSS AMAE WICHMAYBEALLS SHET DOCUMNTNE T OGETHERWITH TH RELEVE

30、NRNE C LLG E ,AEEHERUNDR CLIMS IFANYON OFTHEORIINA POICYWHIH HAS BEENISSUD IOIGIAL.DVOIEOTHRS TO BEHPABCP OLIY HAS EEN CCOMLISED.THELNGR H OEF .NPO HTO DRDEUSRRNEE TECMAYIONFTEOIIA中国人民财产保险股份有限公司上海市分公司，eii npo tasC ter I赔款偿付地点 PCCPopryandaulyCmayLmtd 2ShanghaiTIANJINNT/IAIM PAYABLE ACL IN USDXXX出单日期M

31、AY 16, 2009GENERAL ISSUING DATE MANAGER答案汇票改错：（10分）1. DrawnUnder:后应为ROYAL BANK OF NEW YORK2. 信用证号应为DT905012/98765（二者选其一）3. 开证日期应为 APR.15,20094. 汇票编号应为12345675.金额小写应为USD97，200.006.出票日期：不早于2009年5月15日，不晚于 2009年5月31日7. 汇票期限应为 At 30 days after sight8. 金额大写应为 US DOLLARS NINETY-SEVEN THOUSAND TWO HUNDRED O

32、NLY9. 受票人应为 ROYAL BANK OF NEW YORK10. 出票人应为 ABC LEATHER GOODS CO., LTD.11. 出票地点应为 TIANJIN提单改错：（ 12 分）1.Consignee 应为 To2 Port of Loading3KRYO NEW scharge4唛头中的目的港应为Order应为 TIANJIN应为 o3 Port f DiNEW YORK5包装件数应为” 500 CARTONS ”,不应是” 5,000 PCS”6品名应为 Leather Bags 7毛重应为 2408KGS8尺码应为 21.70CBMONLY9大写件数应为 SAY

33、FIVE HUNDRED CARTONS10.运费支付地点应为 TIANJIN11 提单签发日期应为 MAY 15, 200912. 装船日期应为 MAY 15, 2009保险单改错：（12 分）1.发票编号应为 12345672被保险人应为” ABC LEATHER GOODS CO.,LTD.3唛头中的目的港应为 NEW YORK4包装件数应为 500 CARTONS5品名应为 LEATHER BAGS6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起运日期应为“ MAY 15, 2009 “9目的港应为 NEW YORK10. 险别应为一切险加战争险11

34、保险赔付地点应为 NEW YORK3日 15 月 5 保险单出单日期应不晚于 12. 2009 年13. 保险人应为天津分公司14. 保险单份数为 2 份三、根据已知资料缮制商业发票、装箱单、装船通知分）（ 301. 信用证资料 ISSUEOF DOCUMENTARY CREDIT 51/1：27: SEQUENCE OF TOTAL IRREVOCABLE：40A: FORM OF DOC.CREDITKLMU1234 ：20: DOC.CREDIT NUMBER090728：31C: DATE OF ISSUEUCP LATEST VERSION ：40E: APPLICABLE RULE

35、SDATE 090915 PLACE CHINA ：31D: DATE AND PLACE OF EXPIRYNATIONAL COMMERCIAL BANK, JEDDAH ： 51D:APPLICANT BANKTRADECO.INTERNATIONAL ALOSMNY ：50: APPLICANT177 ALHRAM STREET SECOND FLOOR -G102A EGYPT 12111, SHANGHAIABC COMPANY ：59: BENEFICIARYNO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA28820.00CURRENCY USD AM

36、OUNT：32B: AMOUNT41A:A VAILABLE WITH -BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUEISSUING BANK42A:DRAWEE ： NOT ALLOWED43P:PARTIAL SHIPMT ： NOTALLOWED43T:TRANSSHIPMENT ： SHANGHAI, CHINA44E:PORT OF LOADING ： SAID,EGYPT44F:PORT OF DISCHARGE ： 090830：44C: LATEST DATE OF

37、SHIPMENT45A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKED INSEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON UNITPRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R. CHINA46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT O

38、F L/CISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIEDTO BE TRUE AND CORRECT, INDICA TING CONTRACT NO. SUM356/09 AND L/C NO.2. NEUTRAL PACKING LIST INDICATING QUANTITY, N. W. AND G. W. OF EACHPACKAGE, TTL QUANTITY , N. W. AND G. W., AND PACKING CONDITIONS ASREQUIRED BY L/C.3. BEN

39、EFICIARY'S CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISING MERCHANDISE, SHIPMENT DATE, GROSS INVOICE VALUE, NAME ANDVOYAGE OF VESSEL, CARRIER'S NAME, PORT OF LOADING AND PORT OFDISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE S

40、HIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT UNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT AREFORACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATION ： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF

41、THIS CREDITWITHOUT ： CONFIRMATION INSTRUCTION49:62.附加资料：SHIPPING MARK: A.I.T.C.SUM356/09SAIDC/NO. 1-UP发票号码： 123QWE 装箱单日期： 2009.8.19 提单号： C 受益人授权签OSU299120029 字人：洪河供货商出仓单显示： 52800 CANS OF MEILING BRAND CANNED ORANGE JAMN.W. 3KG/ CARTONG.W. 4KG/ CARTONMEAS.20 X30 X40CM/ CARTON船名：MOONRIVER V.987 装船日期：2

42、009.8.30.ABC COMPAN Y, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINACOMMERCIAL INVOICE to :INVOICE NO.DATE:S/C NO.L/C NO.VIATOBYFROMSERNUMBSMARK&AMOUNTUNIT PRICEQUANTITYDESCRIPTIONOF GOODSTOTALAMOUNT: 11ABC COMPAN Y, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINAPACKING LIST to：INVOICE NO.DATE:

43、NO.S/CL/C NO._NOS3 & SRK MA )MEAS.( M N.W.(KGS)QUANTITYG.W.(KGS)KINDS &SMNUBER OF PKGSTOTAL PACKAGES (IN WORDS)12装运通知eotgn Shipp inExporterlIn voice No.发票号4 ABC COMPANY , SHANGHAIL/C No. 6信岀口商2用证号5合同号 Con tract No.进口商NO. 11 CHANGCHUN ROAD, shanghai, CHINATran sport docume nt No. 7 运输单证号Value

44、 8价值Importer9 3运输事项 Tran sport details装运口岸和日期Port and date of shipme nt10运输标志和集装箱号11包装类型及件数；商品名称或编码；商品描述Number and kind of packages; Commodity No.; Commodity descriptionshipping marks; Container No.12出口商签章Exporter stamp and sig nature答案ABC COMPAN Y, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINACOMM

45、ERCIAL INVOICETO : INVOICE NO. 123QWEDA TRADE ONIAL CO.TE: JUL. 28,2009 TNEN NSLAOMYITRA ,09AHA177 LRM/356U 102G-OOLFDONCSSTREETE RA NOCS/.SM,1 31234UKLM C NO. LEGYPT 12111 /EL VHAI ESSS TO AID VIA_BxxxxYAMFRO SHNG ABC COMPA NY , SHANGHAISERKS &NUMBMAR DESCRIPTION 12 CANS/ CARTON1-4400.NOC/10 运输

46、标志和集装箱号11包装类型及 件数；商品名称或编码；商 品描述Number and kind of packages;Commodity No.; Commodity description Shipping marks; Container No.A丄 T.C. CANNEDORANGE JAM/09UM356S (MEILINGBRAND)DISA PACKED INSEAWORTHYCARTONS1-4400/CNO.250GRAM /CAN 12CANS/ CARTON 52800 CANS Con tai ner NO. PLU6954791 4400 CARTONS自由处置区 Free disposal 12出口商签章Exporter stamp and sig natureABC COMPA