国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案一

1、百度文库-好好学习，天天向上 期末测试题（一）一、根据合同审核信用证（4*10=40分）买卖双方签订的合同如下：QINGDAOIMPORT&EXPORTCO.，LTD,ZHONGSHANROADHEDONGDISTRICT,QINGDAO,CHINA销售确认书SALESCONFIRMATION电话TEL：02S/CNO.：ST05-016传真FAX：02DATE：,2013TOMESSRS:JAE&SONSPAPERSCOMPANY203LODIAHOTEL0FFICE1546,DONG-GUBUSAN,KOREA兹经买卖双方同意成交下列商品,订立条款如下：THEUNDERSIGNEDSELL

2、ERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW：唛头SHIPPINGMARK货物描述及包装DESCRIPTIONOFGOODS,PACKING数量QUANTITY单价UNITPRICE总值AMOUNTKOREAPAPERTOBEPACKEDINSTRONGWOODENCASE（S）100MTCFRBUSANKOREAMTUSD39,装运港LOADINGPORT:QINGDAOCHINA目的港DESTINATION:BUSANKOREA装运期限T

3、IMEOFSHIPMENT:，2013付款条件TERMSOFPAYMENT:BYIRREVOCABLEL/CATSIGHT分批装运PARTIALSHIPMENT:ALLOWED转船TRANSHIPMENT:ALLOWED保险INSURANCE:TOBEEFFECTEDBYSELLERSCOVERINGALLRISKSFOR10%OVERTHEINVOICEVALUE买方THEBUYER:朴信卖方THESELLER:李丽JAE&SONSPAPERSCOMPANY青岛进出口公司QINGDAOI/ECORP.买方开来的信用证如下：BANKOFKOREALIMITED,BUSANSEQUENCEOFT

4、OTAL*27：1/1FORMOF*40A：IRREVOCABLENUMBER*20：S100-108085DATEOFISSUE31C：EXPIRY*31D：DATEPLACEBENEFICIARYCOUNTRYAPPLICANT*50：JAE&SONSPAPERSCOMPANY203LODIAHOTEL0FFICE1564,DONG-GU,BUSAN,KOREABENEFICIARY*59：WONDERINTERNATIONALCOMPANYLIMITEDZHONGSHANROADHEDONGDISTRICT,QINGDAO,CHINAAMOUNTAVAILABLEWITH/BYDRAFT

5、SAT.*32B：CURRENCYHKDAMOUNT39,*41D：ANYBANKINCHINABYNEGOTIATION42C：DRAFTAT30DAYSATSIGHTFORFULLINVOICECOSTDRAWEE42A：BANKOFKOREALIMITED,BUSANPARTIALSHIPMENTS43P：NOTALLOWEDTRANSSHIPMENTLOADINGINCHARGE43T：NOTALLOWED44A：QINGDAOCHINAFORTRANSPORTTO.44B：TOKYOKOREALATESTDATEOFSHIPMENT44C：DESCRIPT.OFGOODS45A：+C

6、OMMODITY：WARPPINGPAPERPRICETERM：CIFBUSANKOREADOCUMENTSREQUIRED1.COMMERCIALINVOICE46A：IN3COPIESINDICATINGLCNO.&CONTRACTFULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS

7、CERTIFICATEOFORIGININ3COPIESDETAILSOFCHARGES71B：ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARYPRESENTATIONPERIOD48：DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49：WITHOUTINSTRUCTION78：THISCREDITISSUBJECTTOTHEFORDOCUMENTARYCREDITS(2007REV

8、ISION)PUB.二、根据所给信用证及资料补充单据（3*20=60）1信用证资料开证银行:STANDARDCHARTEREDBANKTOKYOJAPAN百度文库-好好学习，天天向上百度文库-好好学习，天天向上 - 议付银行:BANKOFCHINADALIANCHINA信用证号码：LC0712-264开证日期:有效期:DATEPLACECHINA开证申请人:SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPAN受益人：DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIA

9、NCHINA总金额:CURRENCYUSDAMOUNT22,支付方式:BYL/CAT30DAYSAFTERSIGHT分批装运:NOTALLOWED转船:ALLOWED装运港口:DALIAN卸货港口:TOKYO最迟装运日:货物描述：COLOURTVSET,800SETSMODEL324,110V,50HZ,CIFTOKYOPERSET包装:ONESETINONECARTON单据要求:商业发票：MANUALLYSIGNEDCOMMERCIALINVOICEIN3COPIESSHOWINGS/CNOANDDATE装箱单：SIGNEDPACKINGLISTIN3COPIES原产地证：CERTIFICA

10、TEOFORIGININTRIPLICATESHOWINGTHENAMEOFTHEMANUFACTURER.交单期限:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT提单：FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDEROFSHIPPERSMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT2其他相关资料：发票日期：，2013提单日期：，2013唛头：N/MHS：净重：23KGS/CTN合同号：SY87091

11、0合同日期：，2013发票号码：01ZH2013提单号码：SHYZ092234船名：APLPEARLV.730E产地证号：HZ089216毛重：25KGS/CTN纸箱尺码：（47*47*38）厘米箱号：COSU522809生产厂家名称：大连红河电器厂（DALIANHONGHEELECTRICAPPLIANCEFACTORY）单证员：林红期末测试题（一）参考答案一、经审核信用证中的不符点如下：4*10=301.信用证的有效期为2013年10月1日早于合同的最迟装运期2013年10月2日.2.信用证中开证申请人地址与合同不符.信用证规定的币种港币与合同规定的美元不符.信用证规定的贸易术语CIF与合

12、同中的CFR不符.信用证中对汇票的支付日期规定为见票后30天付款,而合同中为即期付款.信用证中对于目的港规定为TOKYO,而合同中规定为釜山.合同中最迟装运日为2013年10月2日之前，而信用证中最迟证装运日为2013年10月318合同中允许分批装运和转运,而信用证规定为不允许.信用证中对合同号的记载为ST05-18,与合同ST05-16本身不符.信用证规定提单制为运费托收,与实际操作不符,此合同下应为运费预付.二、根据所给信用证资及资料补充单据（3*20=60）发票（5*6=30分）大连红河电器有限公司DALIANHONGHEELECTRICAPPLIANCECO.,LTD.商业发票COMM

13、ERCIALINVOICEMessrs:SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPANInvoiceNo.:（4）:01ZH2013Invoicedate:（5），2013S/CNo.:（6）SY870910L/CNo.:（7）LC0712-264Exporter:（2）DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIANCHINATermsofPayment:（8）Transportdetails:（3）FROMDALIANTOTOKYOBYSEAMarks

14、&Nos.（9）Descriptionofgoods（10）Quantity（11）UnitPrice（12）Amount（13）N/MCOLOURTVSET,MODEL324,110V,50HZ,800SETCIFTOKYOPERSETUSD（14）SAYUSDOLLAREIGHTYTHOUSANDSONLY大连红河电器有限公司（章）DALIANHONGHEELECNCAPH.IANCECOJD（15）林红百度文库-好好学习，天天向上百度文库-好好学习，天天向上- #- Shipper(2)DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETX

15、IASHA,DALIANCHINAB/LNo.(1)SHYZ092234严泛亚航运有限公司PAN-ASIASHIPPINGCO,LTDConsignee(3)TOORDEROFSHIPPERBILLOFLADINGORIGINALRECEIVEDinexternalapparentgoodorderandconditionexceptasNotifyparty(4)APPLICANTotherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer.Theweight,measure,marks,numbers,quality

16、,contentsandvaluementionedinthisBillofLadingaretobeconsideredunknownunlessthecontraryhasexpresslyacknowledgedandagreedto.The_signingofthisBillofLoadingisnottobeconsideredassuchanag-Pre-carriagebyOceanVesselVoy.No.APLPEARLV.730Ereement.OnpresentationofthisBillofLadingdulyendorsedtotheCarrieibyoronbeh

17、alfoftheHolderofBillofLadingPortofloading(6)DALIANPortoftransshipmentPortofDischargePlaceofdelivery(7)TOKYOMarks&Nos.No.&kindofDescriptionofgoodsGrossweightMeasurementContainerNo.packages(10)(11)(12)(8)(9)COLOURTVSET25KGS/CTN(47*47*38)/CTNN/M800CTNMODEL324,110V,50HZ,TotalNo.ofcontainerorotherpkgsorunits(inwords)(13)SAYEIGHTHUNDREDCARTONSONLYFordeliveryofgoodspleaseapplyto:TOLLGLOBALFORWARDINGLTD.0-2-1HARBOURWAYFUKUOKA,JAPAN:0512-5