单证员操作试题及答案(终审稿)

单证员操作试题及答案

公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]

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）

SALESCONTRACT

THESELLER:NO.W1LL09068

SHANGHAIWILLTRADING.CO.,LTD.DATE:,2009

JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:

SHANGHAI,CHINATHEBUYER:

NUBONNETERIEDEGROOTE

AUTOSTRADEWEG69090MEUE

BELGIUM

ThisSalesContractismadebyandbetweentheSeilevsand

theBuyers,wherebythesellersagreetosellandthebuyers

agreetobuytheunder-mentionedgoodsaccordingtotheterms

and

conditionsstipulatedbelow:

PriceTerms

Commodity&SpecificationQuantityUnitAmount

GIFANTWERP

WORKSHORTTROUSERS-100

PCTCOTTONTWILLASPER3000PCSUSD31

PC

ORDERD0900326,

WORKSHORTTROUSERS-1005000PCSUSD60

PCTCOTTONTWILLASPER

PC

TOTAL:8000PCSUSD91

Totalamount:NINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY

Packing:INCARTONSOF50PCSEACHShippingMark:ATSELLER'S

OPTION

TimeofShipment:DURINGAUG.2009BYSEA

LoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,

BELGIUM

PartialShipmentandTransshipment:AREALLOWED

Insurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOF

INVOICEVALUEAGAINSTALLRISKSANDWARRISKASPER

CICOFTHEPICCDATED

01/01/1981.

+5000PCSSHORTTROUSERS-100PCTCOTTONTWILLATPCAS

PERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.

SALESCONDITIONS:CFRANTWERP

PACKING:

50PCS/CTN

46A:DOCUMENTSREQUIRED

1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES

2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADE

OUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECT

NOTIFYTHEAPPLICANT

OFORIGIN.

3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACH

PACKAGESEPARARTELY.

4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEIN

NEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETO

WAREHOUSEFOR

120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATE

MLSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLE

INBELGIUMIRRESPECTIVEOFPERCENTAGE

47A:ADDITIONALCODITIONS

1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDIN

ENGLISH.

7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WE

RESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTING

TOEUR75OREQUIVALENT.

71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY

48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOF

SHIPMENT,BUTWITHINTHEVALIDITY

OFTHISCREDIT

49:CONFIRMATIONINSTRUCTION：WITHOUT

经审核信用证后存在的问题如下:

答案------------------------------------------------------

一：审证

1.31C开证口期不符，根据合同，开证口期应为090702之前;

2.311）有效期不符，根据合同，有效期应为090915；

1

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“SHANGHAIIILLTADINGCO.,

LTD.”；

5.32B信用证金额不符，根据合同，信用证金额应为；

6.42C汇票付款期限不符，汇票付款期限应为“ATSIGHT"；

7.42A汇票受票人有误，汇票受票人应为开证行([NGBELG工IX

NV/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“WORKSHORTTROUSERS”;

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“CHF”,不应为"CFR”;

14.45A合同号有误，应为HLL09068;

15.46A提单运费项目应注明"FREIGHTPREPAID",不应为"FREIGHT

COLLECT；

16.46A保险单的保险金额应为发票金额的“110PCT"，不应

为“

12OPCTW；

1

17.46A保险险别应为“ALLRISKSANDMRRISK";

18.71B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NUBMETERIEDEGROOTE,AUTOSTRADEUEG69090

JIEUEBELGIUM;

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（34分）

资料：

BENEFICIARY:ABCLEATHERGOODSCO.,LTD.

123HUANGHEROAD,TIANJINCHINA

APPLICANT:XYZTRADINGCOMPANY

456SPAGNOLIROAD,NEWYORK11747USA

DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANK

EOK90%OEINVOICEVALUE.

YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFOR

DOCUMENTARYIRREVOCABLECREDITNO.98765DATED,2009.EXPRITY

DATEMAY31,2009FORNEGOTIATIONBENEFICIARY.

AVAILABLEWITHANYBANKINCHINABYNEGOTIATION

FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTO

ORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFY

APPLICANT.

INSURANCEPOLTCY/CERTTFTCATEINDUPLICATEFOR110PCTOF

INVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICC

DATED01/01/1981

GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CAKFON

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：USD108000CIFNEWYORK

装运港：TIANJINCHINA

目的港:NEWYORKUSA

装船日期：2009年5月15日

开船口期：2009年5月15口

发票签发人：ABCLEATHERGOODSCO.,LTD.

ALICE

:2408KGS

1

:2326KGSMEASUREMENT:

NOOFPACKAGES:500CARTONS

船名、航次号：SUN提单号码:

CNSO集装箱号/封号：

YMU259654/56789运输标记:

XYZ

1234567

NEWYORK

保险单号码：HM0E09319089

BILLOFEXCHANGE

凭信用证号

Drawnunder:XYZTRADINGCOMPANYL/CNO.89765

日期

Dated:May15,2009

号码汇票金额中国天津

No.123456BUSD108,Shanghai,ChinaDate:

ExchangeJune1,2009

for

见票日后(本汇票之副本未付)付交

At******sightofthisFIRSTofExchange(Secondof

Exchangebeingunpaid)paytotheorderof

BANKOFCHINA,TIANJINBRANCH

金额

thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOLSANDONLY

此致

To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,

ALICE

1

十)

Skicncv*Inccv*NameArl/drcccanrlIhcncB/LNc.CNSO

ABCLEATHERGOODSCO.,LTD.

123HUANGIIEROAD,TIANJINCHINA

CencianaaTned+NGmAArlrlv'ocQGC]

XYZTRADINGCOMPANY

Vnco中远集装箱运输有限公司

456SPAGNOLIROAD,NEWYORKCOSCOCONTAINERLINES

11747USA

TLX:33057

NotifyPartyInsertName,Addressand

COSCOCN

XYZTRADINGCOMPANY

FAX:

456SPAGNOLIROAD,NEWYORK

+86(021)

11747USA

65458984

OceanVesselVoy.No.Portof

Bort-to-

SUNSHANGHAIPort

Dev•fcFI'llccLcaBILLOFLADING

LONGBEACHShippedonboardandcondition

Marks&No.DescriptionofGrossMeasuremen

ofGoodsWeightK8rst

XYZ5,000PCSLEATHERGOODS2400KGS

1234567

LONGBEACH

FREIGHTPREPAID

YVIU259654/5678S

lipperintinncfCnntnnts;forShinnnrJaHSQ

lotalINumberotcontainersand/orpackagesUnwords；SAY卜IVE1HUlbAMJKCb

ONLY

D1x%/Ir

LONGBEACHTIANJINMAY..30,2009

Tcta1PvarmirlNccfOvicrinsi1Vicmo/4Fcvtkaioy

COSCOCONTAINER

THREE⑶

LINES

LADENONBOARDTHEVESSEL

DATE:,2009BY:COSCOCONTAINERLINES

+++

1

货物运输保险单

CARGOTRANSPORTATIONINSURANCE

物PKCPOLICY

7中国人保财险总公司设于北京一九四

九年创立

北京2008年奥运会保险合作伙伴

HeadOfficeBeijing

____________________________________________________________Establi

shedin1949发票号(INVOICENO.)123456保单号

次

合同号(CONTRACTNO.)ABC234POLICYNO.

HM0P09319089

信用证号(L/CNO.)DT905012

被保险人(INSURED)

XYZTRADINGCOMPANY

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特款承保下述货物运输保险，特立本保险

单。

THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYAND

CASUALTYCOMPANYLIMITED(HEREINAFTERCALLEDTHECOMPLY)AT

REQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREED

PREHIUPAIDTOTHECOMPANYBYTHEINSURED,UNDERTAKESTO

INSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECT

TOTHE

SKWIAFCWSWD帼瞅THECLAUSESPRINTEDOVERLAND

标记包装保险货物保险

TSI口人

XYZ

5,000LEATHERGOODSUSD108,

1234567

PCS

TIANJI

总保险金额TOTALAMOUNTINSURED:USDOLLARSONEHUNDRED

ANDEIGHTTHOUSANDONLY

保费；启运日

期：

装载运输工具：

PREN工棚:ASARRANGEDDATEOFCOWIETEYEW,2009PER

CONVEYANCE:“SUN”V.126

自

经

至

FROMTIANJINYIA

***TOLONG

BEACH

承

保

险

别

：

COND

ITTO

NS

COVERINGALLRISKSASPERCICOFTHEP1CCCDATED01/01/1981.

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

知本公司代理人查勘。如有索赔，应向本公司提交保单正本（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

正本自动失效。

INTHEEVENTOFLOSSORDA^GEfflICHMAYEESULTINACLAIM

UNDERTHISPOLICY,IMEDIATENOTICE.IIUSTBEGIVERTOTHE

COMPANY'SAGENTASHEMTONEDHEREUNDERCLAIMS,TFANYONEOFTHE

ORIGINALPOLICYUH工CHHASBEENISSUEDINORIGINAL

TOGETHERUTHTHERELEVEMDOCUMENTSSHALLBESURRENDEREDTOTHEONE

OFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTO

BEVOID.

中国人民财产保险股份有限公司

上海市分公司

赔款偿付地点

PICCPropertyandCasualtyCompanyLimited,Shanghai

CLAIMPAYABLE

AT/INTIANJIN

INUSD

出单日期

XXX

ISSUINGDATEMAY16,2009

GENERALMANAGER

答案汇票改错：（10分）

1.DrawnUnder:后应为ROYALBANKOENEVYORK

2.信用证号应为DT905012/98765（二者选其一）

3.开证日期应为，2009

4.汇票编号应为1234567

5.金额小写应为USD97,

6.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At30daysaf,tersight

8.金额大写应为USDOLLARSNINETY-SEVENTHOUSANDTTOHUNDREDONLY

9.受票人应为ROYALBA\'KOFNETYORK

10.出票人应为ABCLEATHERGOODSCO.,LTD.

11.出票地点应为TIANJIN

提单改错：（12分）

应为ToOrder

2.PortofLoading应为T工ANJ工Y

3.Portof,Discharge应为项YORK

4.唆头中的目的港应为附YORK

5.包装件数应为“500CARTONS"，不应是"5,000PCS”

6.品名应为LeatherBags

7.毛重应为2408KGS

8.尺码应为

9.大写件数应为SAYFIVEHUNDREDCARTONSONLY

10.运费支付地点应为TIANJIN

11.提单签发日期应为Ki15,2009

12.装船日期应为MY15,2009

保险单改错：（12分）

1.发票编号应为1234567

2.被保险人应为“ABCLEATHERGOODSCO.,LTD.”

3.唆头中的目的港应为NEYYORK

4.包装件数应为500CARTCNS

5.品名应为LEATHERBAGS

6.保险金额应为

7.保险金额大写有误，应与小写金额一致

8.起运日期应为“MAY15,2009“

9.目的港应为皿YORK

10.险别应为一切险加战争险

11.保险赔付地点应为NEIYORK

12.保险单出单日期应不晚于2009年5月150

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

（30分）

1.信用证资

料ISSUEOFDOCUMENTARYCREDIT

ABCCOMPANY,SHANGHAI

NO11CHANGCHUNROAD

27:SEQUENCEOFTOTAL：1/1

40A:FORMOF：IRREVOCABLE

20:NUMBER：KLMU1234

31C:DATEOFISSUE：090728

40E:APPLICABLERULES：UCPLATESTVERSION

31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA

51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH

50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.

177ALHRAMSTREETSECONDFL00R-G102AEGYPT12111

59:BENEFICIARY：ABCCOMPANY,SHANGHAI

NO.11CHANGCHUNROAD,SHANGHAI,CHINA

32B:AMOUNT；CURRENCYUSDAMOUNT

41A:AVAILABLEWITH-BYANYBANKINCHINABYNEGOTIATION

42C:DRAFTSATSIGHTFORFULLINVOICEVALUE

42A:DRAWEE：ISSUINGBANK

43P:PARTIALSHIPMT：NOTALLOWED

43T:TRANSSHIPMENT：NOTALLOWED

44E:PORTOFLOADING：SHANGHAI,CHINA

44F:P0RTOFDISCHARGE：SAID,EGYPT

44C:LATESTDATEOFSHIPMENT：090830

45A:DESCRIPT1ONOFGOODS

ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKED

INSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINA

CARTONUNITPRICE:CTNCFRJEDDAHCOUNTRYOFORIGIN:P.

R.CHINA

46A:DOCUMENTSREQUIRED

1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHAT

OFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSAND

CERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.

SUM356/09ANDL/CNO.

PACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACH

PACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKING

CONDITIONSASREQUIREDBYL/C.

'SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANT

ADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAME

ABCCOMPANY,SHANGHAI

NO11CHAN"用INROAD

ANDVOYAGEOFVESSEL,CARRIER*SNAME,PORTOF

LOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOF

SHIPMENT.

47A:ADDITIONALCODITIONS

1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.

DOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANT

UNLESSOTHERWISESTIPULATEDBYTHEL/C.

71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPT

AREFOR

ACCOUNTOFBENEFICIARY

48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOF

SHIPMENT,BUTWITHINTHEVALIDITYOF

THISCREDIT

49:CONFIRMATIONINSTRUCTION：WITHOUT

2.附加资料：

SHIPPING

MARK:1-UP发票号码：

123OWE装箱单日期：提单

号：C0SU9受益人授权签字

A：洪河

供货商出仓单显示：52800CANSOFMEILINGBRANDCANNEDORANGEJAM

.3KG/CARTON.

4KG/CARTON

X30X40CM/CARTON

船名:MOONRIVER

装船日期：INVOICE

TO：

INVOICENO.

DATE:

S/CNO.

L/CNO.___________

FROMVIATOBY

HARKS&NUMBERSDESCRIPTIONQUANTITYUNITPRICEAMOUNT

OFGOODS

ABCCOMPANY,SHANGHAI

JIRfun

TOTAL

AMOUNT:

ABCCOMPANY,SHANGHAI

NO11CHANGCHUNROAD

PACKINGLIST

TO：

INVOICENO.

DATE:

S/CNO.

MEAS.(W3

MRKS&NOS&QUANTITY.(KGS)

NUMBERSKINDSOFM.)

TOTALPACKAGES(TNWORDS):

装运通知

Shippingnote

1出口商Exporter4发票号InvoiceNo.

ABC(mUPAMVQUAMCUAT

号答同号------6.信用证号L/C

KO1iCcmKacUiNOROADNo.

2进口商Importer7运输单证号Transportdocument

No.

8价值Value

3运输事项Transportdetails9装运口岸和日期Portanddate

ofshipment

10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

Shippingmarks;Numberandkindofpackages;CommodityNo.;

ContainerNo.Commoditydescription

12出口商签章

Exporterstampandsignature

答案

ABCCOMPANY,SHANGHAI

NO.11CHANGCHUNROAD,SHANGHAI,

CHINA

COMMERCIALINVOICE

TO；INVOICENO.

123QIEALOSIINYINTERNATIONALTRADECO.DATE:JUL.

28,2009

177ALHRAIlSTREETSECONDFLOOR-G102AS/CNO.SUI356/09

EGYPT12111ABCCOMPANY,SHANGHAIL/CNO.KUU1234

FROMSHA'GHA工VIAxx殁"江噬钳日,喇VESSEL

MARKS&NUMBERSDESCRIPTIONOFQUANTITYUNITPRICEAMOUNT

GOODS

1-4400CANNEDORANGEJAM52800CANS

CFRSAID

(MEILINGBRAND)4400CTNS

USD28,

PACKEDINSEAWORTHY

CARTONS

CTN

250GRAM/CAN

12CANS/CARTON

4400CTNSUSD28,

或

TOTAL：52800CANS

TOTALTWENTY-EIGHTTHOUSANDEIGHTHUNDREDANDTWENTYONLY

AMOUNT:

Weherehycertifythatcountryoforiginofthegoodsischina

ABCCOMPANY,SHANGHAI

洪河

AB阳述嬲崛硼时HAI

NO.11胸Gd耐觥用Wl槛I,

CHINA

PACKINGLIST

TO：INVOICENO.

123/EALOSMN'YINTERNATIffiALTRADECO.DATE:JIL.

28,2009

177ALHRAIlSTREETSECONDFLOOR-G102AS/CNO.SUB56/09

EGYPT12111L/CNO.KL皿234

MARKS&NOS&KINDSOFPKGSQUANTITY.(KGS).(KGS)MEAS.(W

NUMBERS)

1-4400CANNEDORANGEJAM52800CANS