单证员缮制与操作试题(答案).doc

2005年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题（考试时间：11月20日下午2：004：00）题号一二三四总分阅卷组长得分一、单证改错（20分）1、信用证中有关资料如下：ORDER STYLE QTY/PCS USD/PCS152-038 28367-J 1200 3.95152-068 27247-W 1500 1.72WOMENS 100PCT POLYESTER KNIT SPRING JACKETFOB SHANGHAI CHINACOMMERCIAL INVOICE CERTIFY THAT COMMODITES ARE OF CHINA ORIGIN AND H.S.CODE 6109.10002、已经制作的商业发票（局部）如下：MARKS &NUMBERSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMOUNTWOMENSJACKET1500pcs1200pcsUSD3.95/pcsUSD1.72/pcUSD7989.00国际商务单证缮制与操作试题 第1页(共10页)3、根据上述资料用英文改正商业发票（局部）上错误的地方，并将应添加的内容补齐：MARKS &NUMBERSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMOUNT国际商务单证缮制与操作试题 第2页(共10页)二、根据合同审核信用证 （30分）SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO. ST05-016 203 LODIA HOTEL OFFICE 1546, DONF-GU, DATE: AUGUST 08, 2005 BUSAN, KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINAThis Contract is made by the Seller, whereby the Buyers agree to buy and the Seller agrees to sell the under- mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREA TOTAL QUANTITY: 100METRIC TONS, 10% ARE ALLOWED. PAYMENT TERM: BY IRREVOCALE L/C 90 DAYS ADTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY.*10% MORE OR LESS ALLOWED) 3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIPPIING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016 BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BASAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B terms)9. DOCUMENTS: +Signed invoice indicating LC No and Contract No. +Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/“Freight Prepaid” made out to order blank endorsed notifying the applicant. +Packing List/Weight List indicating quantity/gross and net weight. +Certificate of Origin +No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC: +All banking charges outside the opening bank are for beneficiarys a/c. +Do not mention any shipping marks in your L/C. +Partial and transshipment allowed.11. REMATKS: The last date of L/C opening: 20 August, 2005.国际商务单证缮制与操作试题 第3页(共10页)BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40: REVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY *31D: DATE 20051001 PLACE APPLICANTS COUNTRYAPPLICANT *50: JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU, BUSAN, KOREABENEFICIARY *59: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANNING, CHINAAMOUNT *32B: CURRENCY HKD AMOUNT 39,000.00AVAILABLE WITH/BY*41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFTS AT 90 DAYS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOTALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORT OF KOREALATEST DATE OF SHIP. 44C: 20051031SHIPMENT PERIOD 44: DESCRIPT. OF GOODS 45A: +COMMODITY: UNBLEACHED KRAET LINEBOARD U/P: HKD390.00/MTTOTAL: 100MT10% ARE ALLOWED.COUNTRY OF ORIGIN: P.R.CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016 BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO. & CONTRACT NO. ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING, MADE OUT TO ORDERAND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT. 3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHT4. CERTIFICATE OF ORIGIN IN 3 COPIES.ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER / SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEFICIARYS ACCOUNT.PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OFSHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION *49: WITHOUTINSTRUCTIONS 78: +WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.SEND. TO REC. INFO. 72: /SUBJECT U.C.P. 1993 ICC PUBLICATION 500国际商务单证缮制与操作试题 第4页(共10页)经审核以上信用证存在的问题如下：三、根据合同资料用英文缮制单证（30分）（一）资料1、出口商公司名称：SHANGHAI JINHAI IMP & EXP CORP. LTD.2、进口商公司名称：ANTAK DEVELOPMENT LTD.3、支付方式：20%T/T BEFORE SHIPMENT AND 80% L/C AT 30DAYS AFTER SIGHT4、装运条款：FROM SHANGHAI TO SINGAPORE NOT LATER THAN SEP. 30, 2005国际商务单证缮制与操作试题 第5页(共10页)5、价格条款：CFR SINGAPORE6、货物描述：MENS COTTON WOVEN SHIRTS货号/规格 装运数量/单位 总金额 毛重/净重（件） 尺码 1094L 700 DOZ USD19180.00 33KGS/31KGS 68*46*45CM 286G 800 DOZ USD31680.00 45KGS/43KGS 72*47*49CM 666 160 DOZ USD5440.00 33KGS/31KGS 68*46*45CM 包装情况：一件一塑料袋，6件一牛皮纸包，8打或10打一外箱尺码搭配：1094L：M L XL 3 3 410打/箱 286G： M L XL 1.5 3 3.58打/箱 666: M L XL 1.5 3 3.58打/箱7、唛头由卖方决定（要求使用标准化唛头）8、L/C NO. 123456，DATE AUG 18，2005，ISSUED BY BANK OF CHINA SINGAPORE BRANCH ADVISING BANK：BANK OF CHINA，SHANGHAI9、船名：HONGHE v.188 B/L NO.：ABC123，B/L DATE：2005年9月20日10、S/C NO. 00SHGM3178B DATE AUG. 2, 200511、INVOICE NO. SHGM70561（二）制作汇票、装箱单、装船通知 (1)缮制汇票（本题10分）：BILL OF EXCHANGE凭不可撤销信用证 Drawn under Irrevocable L/C No. 日期Dated 支取Payable with interest 按 息 付款号码汇票金额 上海No. Exchange for Shanghai见票日 后（本 汇 票 之 副 本 未 付）付 交 At sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of 金额the sum of此致To: 国际商务单证缮制与操作试题 第6页(共10页)(2)缮制装箱单（本题10分）：PACKING LISTTO:INVOICE NO.:S/C NO.:L/C NO.:SHIPPING MARKS:C/NOS.NOS. & KINDSOF PKGSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.(M3)TOTAL国际商务单证缮制与操作试题 第7页(共10页)(3)缮制装船通知（本题10分）：SHIPPING ADVICETO:INVOICE No.:_L/C No.:_S/C No.:_DEAR SIRS:WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.COMMDITY: _NUMBER OF PKGS: _TOTAL G.W.: _OCEAN VESSEL: _DATE OF DEPARTURE: _B/L No.:_PORT OF LOADING: _DESTINATION: _SHIPPING MARKS: SHANGHAI JINHAI IMP & EXP CORP. LTD王红国际商务单证缮制与操作试题 第8页(共10页)四、根据合同资料用英文缮制开证申请书（20分）合同资料：买方：长城贸易公司 天津市生力路123号 TEL方：TAKAMRA IMP. & EXP. CORP. 324, OTOLIMACH TOKYO, JAPAN TEL:名：48英寸彩色电视机单价：每台1000美元CIF天津数量：100台包装：每台装一纸箱总值：100000美元装运时间：2005年8月31日前，不允许分批装运和转运装运港：大阪 目的港：天津开证方式：电开支付：不可撤销即期跟单信用证，最迟开证日期：2005年7月20日保险：按发票金额加一成投保一切险和战争险单据条款：商业发票一式五份，注明信用证号码和合同号 装箱单一式四份 全套清洁以装船正本提单，做成空白抬头，空白背书，注明运费预付 检验检疫机构出具的品质检验证书一份 保险单正本一份，做空白背书合同号：GWM050831开户行及账号：中国银行 1357924680买方法人代表：李红国际商务单证缮制与操作试题 第9页(共10页)IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date:Beneficiary(full name and address)L/C No.Ex-Card No.Contract No.Date and place of expiry of the creditPartial shipmentTransshipmentIssued by airmail allowed not allowedallowed not allowedWith brief advice by teletransmissionLoading on board/dispatch/taking in charge at/from Issued by express delivery Issued by teletransmission (which shall be the operative Not late thaninstrument)For transportation toAmount (both in figures and words)Credit available withDescription of goods: By sight payment by acceptance by negotiation by deferred payment atagainst the documents detailed hereinPacking: and beneficiarys drafts for % of the invoice value at on FOB CFR CIF or other termsDocuments required: (marked with )1. ( ) Signed Commercial invoice in _ copies indication L/C No. and Contract No.2. ( ) Full set of clean on board ocean Bill of Lading made out _and ( )blank endorsed, marked “freight” ( )to collect / ( )prepaid3. ( ) Air Waybill showing “freight( )to collect / ( )prepaid ( ) indicating freight amount” and consigned to4. ( ) We normal issued by consigned to5. ( ) Insurance Policy / Certificate in_ copies for % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( )Ocean Marine Transportation / ( )Air Transportation / ( )Over Land transportation ( ) All risks, war risk.6. ( ) Packing List / Weight Memo in _ copies indication quantity / gross and net weights for each package and packing conditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) Certificate of Quality in_ copies issued by ( )manufacturer / ( )public recognized surveyor / ( ).9. ( ) Beneficiarys Certified copy of cable / telex dispatched to the accountees within_ hours after shipment advising ( ) name of vessel / ( )flight No. / ( )wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents.12.( ) Other documents, if any.Additional Instructions:1.( ) All banking charges outside opening bank are for beneficiarys account.2.( ) Documents must be presented within _ days after the date of issuance of the transport documents but within the validity of this credit.3.( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4.( ) Both quantity and amount _% more or less are allowed.5.( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by( ) Shipping Co / Air Line / or its agent.6.( ) All documents to be forwarded in one cover, unless otherwise stated above7.( ) Other terms, if any.Account No. with_(name of bank)Transacted by: (Applicant: name signature of authorized person)Telephone No.: (with seal)国际商务单证缮制与操作试题 第10页(共10页)答案一、单据改错二、审证参考答案：经审核，信用证存在以下问题：1. 开证日期晚于合同要求2. 效期早于最迟装期3. 到期地点应为受益人所在地4. 申请人地址有误5. 受益人地址有误6. 信用证金额币别有误7. 汇票期限有误8. 未注明金额允许10%增减9. 应允许分批和转船10. 目的港有误11. 装期与合同不符12. 单价币别有误13. 贸易术语有误14. 关于包装的表述与合同不符15. 信用证上出现了唛头16. 商业发票未要求签署17. 合同号有误18. 应注明正本提单一式三份19. 运费到付有误20. 漏要求提供非实木证明3、 根据合同资料用英文缮制单证汇票BILL OF EXCHANGE凭Drawn Under BANK OF CHINA SINGAPORE BRANCH不可撤销信用证Irrevocable L/C No.123456日期DateSEPT.22,2005支 取 Payable With interest%按息付款号码No.SHGM70561汇票金额Exchange forUSD45040上海Shanghai见票at30 DAYS AFTER日 后 (本 汇 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order ofBANK OF CHINA， SHANGHAI金额the sum ofU.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY此致T