单证实务期中考试卷及答案

1、象山县职业高级中学二O一四学年第一学期单证实务期中考试卷（满分100分）（命题人：史敏）班级姓名学号成绩一、请把下面的英文术语翻译成汉语（每个1分，共25分）APPLICANTBENEFICIARYDATEOFISSUEDRAWEEPARTIALSHIPMENTPORTOFLOADINGBILLOFLOADINGL/CNO.QUANTITYLATESTSHIPMENTSHIPPINGMARKSGOODSDESCRIPTATSIGHTUNITPRICELETTEROFCREDITAMOUNTCLEANONBOARDTOORDERFREIGHTPREPAIDEXPIRYCONTRACTINSURA

2、NCEIRREVOCABLEPAYMENTUSD75820.00（大写表述）二、根据合同审核信用证，找出不符点并改正（每处3分，共30分）SALESCONFIRMATIONSeller：SHANGHAIFOREIGNTRADECORP.NO.ZCM9368151JINLINROAD,SHANGHAI,CHINADate：SEP27.2004Buyer：MOUNCO.,LTDNO.443,249ROADBANGKOK,THAILANDTheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionaccordingtot

3、hetermsandconditionsstipulatedbelow:NameOfCommodityAndSpecificationQuantityUnitPriceAmountISONIAZIDBP982,000KGSCIFBANGKOKUSD9.00/KGUSD18000.00SHIPMENT:Tobeeffectedbefore041220fromshanghaitoBANGKOK,THAILANDwithpartialshipmentnotallowedandtransshipmentallowed.PAYMENT:ByL/CatsightPACKING:20KGSINONENEWA

4、NDEXPORTWORTHYBAGSHIPPINGMARKS:N/MINSURANCE：Tobecoveredbythesellerfor110%ofinvoicevalueagainstAllRisksandWarRisksasperoceanmarinecargoclausesandoceanmarinecargowarrisksclausesofP.I.C.C.dated1/1/1981.TheBuyerTheSellerMOUNCO.,LTDSHANGHAIFOREIGNTRADECORP.2.国外来证SEQUENCEOFTOTAL*27:1/1FORMDOCCREDIT*40A:RE

5、VOCABLEDOCCREDITNUM*20:BKKB1103043DATEOFISSUE31C:001103DATE/PLACEEXP*31D:DATE050105PLACECHINAAPPLICANT*50:MOUCO.,LTDNO.443,249ROADBANGKOKTHAILANDBENEFICIARY*59:SHANGHAIFOREIGNTRADECORP.15JINLINROAD,SHANGHAI,CHINAAMOUNT*32B:USD18000.00(SAYUSDOLLARSEIGHTYTHOUSANDONLY)AVAILWITHBY*41D:ANYBANKINCHINABYNE

6、GOTIATIONDRAFTSAT42C:ATSIGHTDRAWEE43D:ISSUINGBANKPARTIALSHIPMT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDPORTOFLOADING44A:CHINAMAINFORT,CHINAPORTOFDESTINATION44B:BANGKOK,THAILANDLATESTSHIPMENT44C:051220GOODSDESCRIPT.45A:2,000KGS.ISONIAZIDBP98ATUSD9.00PERKGCIFBANGKOKDOCUMENTSREQUIRED46A:+MANUALLYSIGNED

7、COMMERCIALINVOICEINDICATINGTHISL/CNUMBER+FULLSETOF3/3CLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERMARKEDFREIGHTCOLLECTANDNOTIFYAPPLICANT+INSURANCEPOLICYORCERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120PERCENTOFTHEINVOICEVALUE,COVERINGALLRISKSANDWARRISKASPEROCEANMARINGCARGOCLAUSESANDOCEANMARINGCA

8、RGOWARRISKCLAUSESDATEDJANUARY1,1981.CHARGES71B:ALLBANKINGCHARGESOUTSIDETHAILANDAREFORBENEFICIARIES'ACCOUNT.PRESENTATIONPERIOD48DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTWITHINVALIDITYOFTHISCREDIT.CONFIRMATION*49WITHOUTADDITIONALCONDITION47ATHISISTHEOPERATIVEINSTRUMENTSUBJECTTOTHE

9、UCP500(1993REVISON).*经审核信用证存在如下问题：(1)(3)(4)(5)(6)(8)(9)(10) )三、制单题(请根据所给出的信用证制作汇票、发票、装箱单，每张单据15分，共45分)L/C样本ISSUINGBANK52A:SAIBJPJTSAHIBANKLTD,TOKYOFORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:LC-410-046405DATEOFISSUE31C:071022EXPIRY*31D:DATE080115PLACECHINAAPPLICANT*50:SUMITOMOCORPORATION199O

10、AAOSAKA,JAPANBENEFICIARY*59:GUANGDONGYUEFENGTRADINGCO.NO.31ZHENANROADGUANGZHOU,CHINAAMOUNT*32B:CURRENCYUSDAMOUNT95,200.00AVAILABLEWITH/BY*41D:ANYBANKBYNEGOTIATIONDRAFTAT42C:DRAFTSATSIGHTFORFULLINVOICEVALUEDRAWEE42A:SAIBJPJTSAHIBANKLTD,TOKYOPARTIALSHIPMENTSTRANSSHIPMENTLOADINGINCHARGEFORTRANSPORTTOLA

11、TESTDATEOFSHIP.DESCRIPT.OFGOODS43P:ALLOWED43T:ALLOWED44A:GUANGZHOU44B:OSAKA,JAPAN44C:07123145A:HALFDRIEDPRUNE2008CROPGRADESPECQNTYUNITPRICE(CASE)(USD/CASE)AL:700CASEM:700CASE1,40026.0CFROSAKABL:1400CASEM:1400CASE2,80021.0CFROSAKAPACKING:INWOODENCASE,12KGSPERCASEDOCUMENTSREQUIRED46A:+2/3SETOFCLEANONB

12、OARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED"FREIGHTPREPAID'ANDNOTIFYSUMITOMOCORPORATIONOSAKA.+MANUALLYSIGNEDCOMMERCIALINVOICEINTRIPLICATE(3)INDICATINGAPPLICANT'SREF.NO.SCLI-98-0474.+PACKINGLISTINTRIPLICATE+MANUALLYSIGNEDCERTIFICATEOFORIGIN+CERTIFICATEOFWEIGHTA

13、NDQUALITYINTRIPLICATE.ADDITIONALCOND.47A:THISDOCUMENTARYCREDITISSUBJECTTO«UCP600».DETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOFBENEFICIARYPRESENTATIONPARIOD48:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.补充资料：发票日期：2007年11月18日提单

14、日期：2007年12月08日发票号码：98IN-C314提单号码：GSOK30088船名：CHANGGANGV.98097H集装箱：2X20'FCLCY/CYTRIU1567537SEAL08133KHLU6206867SEAL08134净重：12.00KGS/CASE毛重：14.00KGS/CASE尺码：(20X10X10)CM/CASESHIPPINGMARKS(喽头)SCNOS1-4200OSAKAMADEINCHINA1 .把下列中标有(1)(12)的地方填写完整。(12分)BillOfExchangeDrawnunder(1)L/CNO_£2)DatedqPayab

15、lewithinterest二:.%perannumNO(4)Exchangefor(5),China，7AT(8)sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)Paytotheorderof(9)thesumof(10)TO:(11)(12)2 .根据信用证要求制作一份商业发票（18分）COMMERCIALINVOICETo:INVOICENOINVOICEDATE:L/CNO.:L/CDATE:Exporter:Transportdetails:FromToMarksAndNumbersDescriptionOfGoodsQu

16、an-TityUnitPrice(USD/CASE)Amount(USD)SAYTOTAL:3 .根据信用证要求制作一份装箱单（15分）PACKINGLISTTo:INVOICENO:INVOICEDATE:L/CNO.:L/CDATE:Exporter:Transportdetails:FromToMARKSANDNUMBERSDESCRIPTIONOFGOODSQUANTITY(CASES)N.W(KGS)G.W(KGS)MEAS(CBM)SAYTOTAL:参考答案一、请把下面的英文术语翻译成汉语(每个1分，共15分)Applicant开证申请人Beneficiary受益人Partials

17、hipment分批装运PortofLoading装运港CommercialInvoice商业发票PackingList装箱单Billoflading提单GSPcertificateoforigin普惠制原产地证BillofExchange汇票Shippingadvice装S云通知ShippingMark运输标志(陵头)W.P.A水渍险salesconfirmation(S/C)销售确认书unitprice单价TelegraphicTransfer(T/T)电汇D/P付款交单LetterofCredit信用证二、根据合同审核信用证，找出不符点并改正(每处3分，共30分)经审核信用证存在如下问题：

18、(1) 40A:REVOCABLE改为：IRREVOCABLE(2) 31C:001103改为：041103(3) 50:MOUCO.,LTD改为：MOUNCO.,LTD(4) 59:15JINLINROAD改为：151JINLINROAD(5) 32B:EIGHTYTHOUSAND改为：EIGHTEENTHOUSAND(6) 43T:NOTALLOWED改为：ALLOWED44A:CHINAMAINFORT改为：SHANGHAI(8) 44C:051220改为：041220(9) 46A:FREIGHTCOLLECT改为：FREIGHTPREPAID(10) 46A120PERCENT,改为

19、：110PERCENT,三、制单题(请根据所给出的信用证，按题意完成各小题，共55分)BILLOFEXCHANGEDrawnunder(1)SAIBJPJTSAHIBANKLTD,TOKYOL/CNO(2)LC-410-046405Dated(3)071022Payablewithinterest%perannumNo.(4)98IN-C314Exchangefor(5)USD95,200.00GUANGZHOUChina20081209-20081223At(7)*sightofthisFIRSTofExchange(Secondofexchangebeingunpaid)Paytotheo

20、rderofBANKOFCHINA,GUANGDONGBRANCH或其指定人金额Thesumof(8)SATUSDOLLARSNINTYFIVETHOUSANDTWOHUNDREDONLY.此致To(9)SAIBJPJTSAHIBANKLTD,TOKYOGUANGDONGYUEFENGTRADINGCO.LIFENG4、根据信用证要求制作一份商业发票(16分)COMMERCIALINVOICEMessers:SUMITOMOCORPORATIONINVOICENO:98IN-C314199OAAOSAKA,JAPAINVOICEDATE:DEC.18,2007L/CNO.:LC-410-046

21、405L/CDATE:071022Exporter:GUANGDONGYUEFENGTRADINGCO.NO.31ZHENANROADGUANGZHOU,CHINATransportdetails:FromGUANGZHOUToOSAKA,JAPANBySEAMARKSANDNUMBERSDESCRIPTIONOFGOODSQUANTITY(CASES)UNITPRICE(USD/CASE)AMOUNT(USD)SCNOS1-4200CFROSAKAAL:700400OSAKA36400MADEINM:700CASE26.00CHINABL:1400CASE280021.0058800M:1400CASEPACKING:INWOO