2007年单证员培训认证考试.doc

2007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及详解TO:SUPERB AIM (HONGKONG) LID RM.504FUNGLEE COMM BLDG. KWOLOON, HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below .NAME OF COMMODITY:textile SPECIFICATION: Twill2/1 108*54/20*59PACKING: packed in cartons of ten meter QUANTITY： Total 10 000 metersUNIT PRICE:USD 54.00 Per meter CIFC2 H.K. (SAY US DOLLAARS FIVE HUNDRED AND FORTY THOUDAND ONLY)Oct./ nov.2006 from shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110%of total invoice value against all risks and war risk as per the relevant ocean marine cargo clause of the PICC date 1981/01/01.PAYMENT: The bye should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to teach acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment .REMARK: Please sign and return one copy for our file.The Buyer; THE seller : Alice SHANGHAI TEXTILES IMP .AND EXP.CORP. HONGKONG ROAD CENTERAL, P. O. BOX 64 ,H.K.TEL;8221111 FAX:810-1112OOAdvised through Bank of China NO.CN3099/714 Shanghai Brunch . DATE:Oct.2006H.K.To: SHANGHAI YEXTILES IMP and EXP CORPORATION 27 ZHONGSHAN AIM SHANGHAI ,CHINA applicantt :SUPERB AIM (HONGKONG)LTD. RM.450 FUNGLEE COMM BLDG. KOWLOON ,HONGKONG Dear Sirs, We hereby open our irrevocable L/C No.CN3099/714 in your favour for a sum not exceeding about HKD540 000.00(SAY HK DOLLARS FIVE HUNDERED FORBY THOUSAND ONLY)available by your drafts on HSBC at 30 day after sight accompanied by the following document:1Signed commercial invoice in 6copies.2Packing list in quadruplicate.32/3clean on board B/L made out to order notify the above mentioned applicant and marked “FFreight Collect “daet not later than October31,2006.From shanghai to HongKong, partial shipment are not quadruplicate.4.Insurance policy in 2 copies covering ALL risk and War Risk for150% invoice value as per the relevant ocean marine caego clauses of the PICC date 1981/01/01.5.Certificate issued by China Council fot the Primmition if International Trade.6A certificate of Origin issued bu China Counrerisged bu buyers representative Mr.jeremiah,his signature must be verified by opening bank ,certifying the qualify to conform to sampie submitted on 7th june,2006.DESCRIPTION OF GOOD: Textle ,twill 2/1 108*54*20 59”,Total 10 000memter,Pavked in cartons of ten meters,USD54.00per meter CIFC2 H.K.SPECIAL INSTRUCTIONS:(1) Shipping advice to be sent by fax to the applicant immediately after the shipment stating our L/C No . shipping marks ,name of vessel, goods description and amount as well as the bill of lasing No. and date .A copy or such advice must accompany the original documents presented for negotiation.(2) 1/3 clean on board B/L sent to applicant by SHL within 24hours shipment(3) (3)We undertake to honour all the drafts drawn in compliance with the the term of this credit if such drafts to be presented at our counter on or before Otc.31th ,2006.(4) The negotiating bank is kindly requested to forward all document to us (HNGKON and SHANGHAI BANKING CORPORATION QUEENS ROAD CENTERAL,P.O.BOX 64,H.K0,in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary credit(2007)Revision, international Chamber of Commerce Publication No.600. Yours faithfully For HONGKONG and SHANGHAI BANKING CORPORATION经审核，信用存在的问题如下：答案1、开征申请人地址填写错误，应将“RM FUNGLEE BLDG KOWLOON, HANGLONG”修改为”RM.504 FUNGLEE COMM BLDG KOWLOON,HONGKONG”2、信用证币别与合同不符，将“HKD540000.00”修改为”USD540000.00”3、汇票条款与合同不符，应将“at 30 days after sight”修改为“at 30 day after B/L”。4、运费支付填写方式错误，应把“FREIGHT COLLECT”修改为“FREIGHT PREPAID”5、分批装运条款与合同不符，应把“partial shipment are not permitted”修改为“partial shipments permitted”。6、装运期条款与合同不符，应把“not latter than October 31st”修改为“during Oct./now.2006”.7保险加成率与合同不符，应把“for 150%invoice value ”修改为“for 110% invoice value”。8、信用证中Mr. Jeremiah S signature must be verified by opening bank ,certifying the puality to conform to sample “为软条款，必须删除。9信用证中提单条款“1/3clean on board B/L sent to applicant by DHL within 24 hours after shipment。”有误 需修改。10、信用证到期地点填写错误，应把”HONGKONG修改为“Chinese mainland”二请写出在CIF合同履行中，出口人涉及的部分单据出单机构、合同履行阶段单据的名称出证机构1办理运输海运货物委托书海运出口委托书海运提单办理保险投保单保险单3办理商检出境货物报检单商检证书/通关单4办理报关出口报关单商业发票装箱单答案;、合同履行阶段单据的名称出证机构1办理运输海运货物委托书出口商海运出口委托书货代公司海运提单船公司办理保险投保单出口公司保险单保险公司3办理商检出境货物报检单出口商商检证书/通关单中国质量监督检验检疫局4办理报关出口报关单出口商商业发票出口商装箱单出口商三根据已知资料改正下列单据中的地方（一）信用正资料：Form of Doc. Credit *40A：IRREVOCABLEDoc.Credit Number *20 ：LC3200254771Date of Issue 31C：060922Expiry *31D：Dare 061222 Place CHINAApplicant *50 ：MARCONO CORPORATION RM1001，STAR BLDG. TOKYO，JAPANBeneficiary *59 ：QINGDAO（SHANDONG）HUARUICONO.ROADQINGDAO，CHINAAmount*35 ：Currency USD Amount 70 000.00Pos./Neg.Tol.（%） 39A：5/5Availabale with/by *41D：ANY BANK BY NEGOTATIONDraft at .42C : DRAFTS AT SIGHT FOR FULL INVOICE VALUE Drawee 42A : ROYAL BANK LTD, TOYKOParital Shipments 43P : NOT ALLOWED Transshipment 43T: NOT ALLOWEDLoading in charge 44A: SHIPMENT FROM CHINESE MAIN PORFor Transport to 44B:OSAKA,JAPANLatest Date of Ship 44C:OSAKA ,JAPANDescript of Goods 45A HALF DRIED PRUNE 2005CROP GRADE SPEC QNTY UNIT PRICE (CASE) (USD/CASE) A L:500CASE M:500CASE 1,000 22.0CFR OSAKA B L:1200CASE M:1200CASE2,400 22.0CFR OSAKA PACKING; IN WOODEN CASE ,12KGS PER CASE YRADE TERMS:CFR OSAKADocuments required 46A: FULL SET OF CLEAN ON BOARD OVEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIFHT PREPAID “AND”MOTIFY MARCONO CORPORATION.RM1001,STAR BLDG .TOKYO ,JAPAN”+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3)INDICATING ALICANTS REFNO.SCLI -98 -0474.+PANKING LIST ShipperMARCONO CORPORATIONRMIOO STAR BLOG, TOKYO,JAPANB/L No.NSD220055 中国外运上海公司 SINOTRANS SHANGHAI COMPANY OCEAN BILL OF LADINGSHIPPED on board in apparent good order and condition(otherwise indicated)the goods or packages specified bere in and to be discharge at the mentioned port of discharge or as near here to as the vessel may safety get and be always afloatTHE WEIGHT , measure, marks and number , quality, contents and value, being partculars furnished by the shipper, arenot checked by the carrier on loading.THE SHIPPER, Consignee and the Hdder of this Bill of Loading hereby expressly condition of the Bill of loading, including those on the back hereof.IN WITNESS where of , the original Bills of Loading have been signed by the Carrier or his agents, one of which being accomplished, the other（s）to be void.ConsigneeSHANDONG HUARUI/CO.NO.35 WUYI ROAD QINGDAO,CHIANANotify PartySAME ABOVEPre-carriage byPort of loadingCHINESE MAIN PORTVessel FENGLEI V.66026HPort of transshipmentOSAKAPort of dischargeTOKYOFinal destinationContainer seal No. or marks and Nos.Number and kind of packages Description of goodsGross weight ( k g s)Measurement(M3) N/MTRIU 1764332SEALO05003KHLU1766888SALE 05004HALF DRIED PRUNE 2005CROP 2400 CASESSAY TWO THOUSAND FOUR HUNDRED WOODED CASES ONLY28800KGS4.8M3Freight and charges FREIGHT COLLECTREGARDING TRANSHIPMENT INFORMATIONPLEASE CONTACTEx.ratePrepaid atFreight payable atPlace and date of issue DEC.15, 2006 QINGDAOTotal prepaidNumber of original Bs/L THREESigned for or on behalf of The master as Agent 1. ORIGINAL 缮制错误的地方有：答案：（） 托运人（）填写有误，应修改为：() .（）收货人（）填写有误，应修改为：“”()通知人（）填写有误，应修改为：.，.,（）装运港() 填写有误，应将“”修改为“,”。()转运港（ort of transshipment应空白不填，（6）卸货港（Port of dischange）填写与信用证不符，应将“TOKYO”修改为“OSAKS，JAPAN”。（7）唛头（Marks and Nos.）填写有误，应修改为：MQ。（8）箱数与件数（Numberand kind of packages）应补充“2X20FCL CY/CY”。另数量应为3400CASES。（9）毛重（Gross weight）填写有误，应将“28800KGS”修改为“47600KGS”。（10）体积（Measurement）填写有误，应将“4.8M3”修改为“6.8M3”。（11）运费与杂费（Freight and carges）填写与信用证不符，应修改为“FREICHT FREPAID”（12）提单签发日期有误，应将“DEC.15，2006”修改为“DEC.5,2006”。（13）签字盖章栏缺少盖章，应予以加盖。 2商业发票COMMERCIAL INVOICETO:MARCONO CORPORATION INVOICE NO.761N-C001 RM1001 START BLOG, TOKYO,JAPAN DATE:06.09.08S/C NO.HA1101 L/C NO_FROM_QINGDAO_TO_OSAKA_MARKS&NUMBERSDESCRIPTION OF GOODS QUANTITY(CASE)UNITPRICE(USD/CASE)AMOUNTMQ TOKYONOS1-3400MADE IN CHINAHALF DRIDE PRUNE 2005 CROP GRADE A MLB M L 500 500 12001200-TOTAL 3400 CIF OSAKA 22.0 22.0 20.0 20.0-USD1100USD1100USD2400USD2400USD70000TOTAL AMOUNT SAY US DOLLARS SEVEN THOUSAND ONLY TOTAL NUMBER OF PACKAGE：3400 CARTONS QINGDAO HUARUI CO.缮制错误的地方有： 答案：（1） 信用证号码（L/C NO.）应填写“LC320-0254771”. （2） 标记唛码（MARKS &NUMBERS）填写有误，应修改为：MQ HA1101 OSAKA NOS1-3400（3）货物描述（DESCRIPTION OF GOODS）一栏漏填制“SPEC”项目。（4）单价（UNIT PRICE）与信用证不符，应将“CIF OSAKA”修改为”CIF OSAKA”（5）总值（TOTAL AMOUNT）一栏计算错误，对应各行应该为: USD11000 USD11000 USD24000 USD24000TOTAL 栏应修改为“SAY US DOLLARS SEVENTY THOUSAND ONLU ”。（6）货物的包装件数（TOTAL NUMBER OF PACKAGE）填写有误，应将“3400CARTONS”修改为“3400CASES”（7）发票上漏填信用证（参考）编号，须填写“REF.NO.SCLI980474”。（8）发票漏掉手签，需填制。 3.出口收汇核销单 出口收汇核销单 出口收汇核销单 出口收汇核销单 存根 监制章 出口推销专用 编号：964087153 编号：964087153 编号：964087153 出口单位：青岛华瑞贸易公司 出口单位：青岛华瑞贸易公司 出口单位：青岛华瑞贸易公司 单位编号：15975364单位编号：15975364单位编号：15975364出口货币总价：JPY70000.00银行签注栏类别币种金额日期盖章货物名称数量币种总价收汇方式：T/T约计收款日期：2006.11.30*青岛华瑞贸易公司*半干李脯2400CASEJPY70000 青岛华瑞贸易公司报关日期2006.11.30备注：海关签注栏： *报关单编号: *此单报关有效期截止到*外汇局签注栏： *年*月*日（盖章）外汇局签注栏： *年*月*日（盖章）缮制错误的地方有 -（1） 第三联出口退税专用联的“出口单位”“漏填，需填写“华瑞贸易公司”（2） 第一联存根联的“出口币种总价”与信用证不符，应修改为“USD 70000.00”。在审核时，必须注意币种是否一致。（3） 第一联存根联的“收汇方式”“与信用证不符，应将”T/T“修改为”L/C。（4） 第一联存根联的“约计收款日期”填写有误，应进行修改可以填2006年12月10日。 （5） 第一联存根联的“报关日期”填写有误，可以填写2006年2月。（6） 第三联出口退税专用联的“数量”填写与信用证不符，应将“2400CASES”修改为“3400CASES。（7） 第三联出口退税专用粮的“币种总价”填写有误，应修改为“USD 70000.00”，而不是“JPY 70000.00”。在审核时，必须注意币种是否一致。售货确认书SALES CONFIFMATION; NO.0SUG0012 DATE:FEB.6.200The sellers:ZHONGGCHENG INTERNATIONAL TRADE CO ., LTD GREEN TRADE CO.20,HANZHONG RD,NAJING,P.R.OF CHINA 22MARK STREET.OSLO,NORWAY下列签字双方同意按以下条款达成交易：The undersigned Seller and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below:1品名及规格Commodity and Specification2数量Quantity3单价Unit Price4金额Amount HAND TOOLS ATR NO 1018ART NO1019GOODS ARE OF SHINESE ORIGIN 5000SETS5000SETS10000 SETSCIF OSLOUSD4.00/SETUSD3.00/SETUSD20,000.00USD15,000.00USD35,000.00TOTAL AMOUNT :SAY US DOLIARS THIRTY FIVE THOUSAND ONLY 5装运期限;TIME OF SHIOMENT:NOT LATER THAN APRLL 30,2005.PARTLAL SHIPMENT ALLOWED.6、装运口岸 PORT OF LOADING : CHINA PORT 7、目的口岸： PORT OF DISCHARGE: OSLO NORWAY8、付款方式： PAYMENT: BY D/P AT 30 DAYS AFTER B/L DATE 9、保险： INSURANCE: TO BE EFFECTED BY THE SELLER AT 110% OF THE INVOICE VALUE COVERING ALL RISK AND WAR RIST AS PER PICC CLAUSES.10、单据： DOCUMENTS: +SINGED INVOICE IN 3 COPIES. + FULL SET OF CLEAN ON BOARD B/L ISSUED BY APL SHIPPING CO. +DETAILED PACKING LIST +INSURANCE POLICY The Buyer: The Seller: MARY LI LING1、 报检单 中华人民共和国出入境检验检疫 出境货物报检单报检单位（加盖公章）众诚国际贸易有限公司 编号：AN5009报检单位登记号：1462845217 联系人： 电话： 报检日期： 年 月 日发货人（中文）（外文）收货人（中文）（外文）货物名称（中/外文）HS编码产地数/重量货物总值包装种类及数量运输工具名称号码贸易方式货物存放地点合同号信用证号用途发货日期输往国家（地区）许可证/审批证起运地到达口岸生产单位注册号1234566778集装箱规格、数量及号码合同、信用证订立的检验检疫条款或特殊要求标记及号码随附单据（划勾或填补）合同信用证发票换证单据装箱单厂检单包装箱能结果单许可/审批文件需要证单名称（划勾或填补）检验检疫费品质证书 正 副质量证书 正 副数量证书 正 副兽医卫生证书 正 副健康证书 正 副卫生证书 正 副动物卫生证书 正 副植物检疫证书 正 副熏蒸/消毒证书 正 副出境货物换证凭单总金额(人民币)计费人收费人报检人郑重声明：1、 本人被授权报检2、 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志，认证标志，并承担货物质量责任。签名领取证单日期签名注;有*号栏有出入境检验检疫机关填写1、 答案报检单 中华人民共和国出入境检验检疫 出境货物报检单报检单位（加盖公章）众诚国际贸易有限公司 编号： AN5009 141发货人（中文）众诚国际贸易有限公司（外文）ZHONG CHENG INTERNATIONAL TRADE CO.,LTD收货人（中文）（外文）GREEN TRADE CO.货物名称（中/外文）H.S.编码产地数/重量货物总值包装种类及数量HAND TOOLS手工工具ART NO.1018ART NO.10198204.1100CHINA5000SETS5000SETS10000SETSUSD 35,000.0010SETS/CARTON8SETS/CARTON1125CARTONS运输工具名称号码SPRINGV.011贸易方式一般贸易货物存放地点合同号05SUG0012信用证号用途发货日期05.04.15输往国家（地区）NORWAY许可证/审批证启运地CHINA PORT到达口岸OSLO生产单位注册号1234566778集装箱规格、数量及号码3*40 PLU 1234501, 1234502, 1234503合同、信用证订立的检验检疫条款或特殊要求标记及号码随附单据(划“”或补填)GREEN05SUG0012OSLOCTN.1/1125合同信用证发票换证凭单装箱单厂检单包装性能结果单许可/审批文件需要证单名称（划“”或补填）检验检疫费品质证书 -正-副质量证书 -正-副数量证书 -正-副兽医卫生证书 -正-副健康证书 -正-副卫生证书 -正-副动物卫生证书 -正-副植物检疫证书 -正-副熏蒸/消毒证书 -正-副出境货物换证凭单总金额（元人民币）计费人收费人报检人郑重声明：1. 本人被授权报检。2. 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。 签名：张敏领取证单日期签名注：有“*”号栏由出入境检验检疫机关填写 国家出入境检验检疫局制 2汇票凭Drawn under 信用证或购证第 号L/C orA/P NO .日期 年 月 日date.按 息 付 款Payable with interest .% Per a