国际结算-信用证含答案)

1、任何情况下，银行审核单据总是以UCP600为依据。正确答案：B试 题 解 析：（1分A、正确B、错误信用证项下单证不符，开证行可以拒付货款；托收项下单据不符，买方可以拒付货款。正确答案:A（1分）A、正确B、错误错误：信用证业务中，单证相符以单单相符为前提。正确答案：B（1分）A、正确B、错误在信用证支付方式的情况下，卖方凭以向客户收取货款的，不是实际货物，而是与来证要求完全相符的全套单据。正确答案（1分）A、正确B、错误错误：与跟单托收或协定贸易支付方式不同，信用证支付方式下，单据的作用非常重要。正确答案:B（1分）A、正确B、错误错误：信用证项下单据应在信用证效期内和交单期内向银行提交。如

2、果信用证对交单期未作规定，则交单期不得迟于运输单 据日期后的15天，并且不得迟于信用证的有效期。正确答案:B试题解析：（1分）A、正确B、错误联合国设计推荐使用的运输标志 （唛头）代码由收货人简称、合同号、目的地和件号四个部分组成。正确答案:A（1分）A、正确B、错误制单指按信用证、合同和其它有关要求，并根据货物与运输等实际情况缮制有关单据，是单证工作的基础。正确答案:A（1分）A、正确B、错误错误：审单要做到内容准确、格式完整、单据齐全、份数不缺、单证一致和单单相符，还要保证各种单据的签发日期无逻辑、 惯例和条款规定上的矛盾。正确答案:A（1分）A、正确B、错误单证的不符点只要议付行同意并进

3、行了议付，受益人就可不接受开证行追索货款。正确答案:B（1分）A、正确B、错误在信用证业务中，各有关方面当事人处理的是：（）正确答案:A（3分）A、单据B、货物C、服务D、其它行为2.采用信用证支付方式，受益人向客户收取货款的凭据是：（）正确答案:C（3分）A、已装运的实际货物B、寄单银行要求开证银行付款的书面通知C、与信用证条款完全相符的全套单据D、与买卖合同内容一致的全套单据错误：单证缮制必须做到正确、完整、及时、简明和整洁，其中，（）是单证工作的前提。正确答案:A（3分）A、正确B、完整C、及时D、简明在信用证业务中，表示“可转让”意思的是（）。正确答案:A（3分）A、Transfera

4、bleB、DivisibleC、AssignableD、Changeable根据UCP6O0规定，不属于交单人的是（）。正确答案:C试题解析：（3分）A、受益人B、实施交单行为的银行C、开证申请人D、实施交单行为的其他人按照UCP6O0，银行的审单工作必须在收到单据次日起（）个工作日内完成。正确答案:B试题解析:A、3（3分）B、5C、7D、11根据联合国国际货物销售合同公约的规定，如果买方收到货物与合同规定不符，除非合同中有相反约定，买方必须在收到 货物之日起（）内将货物不符的情况通知卖方。正确答案:C（3分）A、半年B、一年C、两年D、三年错误：岀口商对信用证的审核内容不包括（）。正确答案

5、:C（3分）A、受益人B、信用证金额C、索汇路线D、运输单据卖方可以在（）情况下催促买方开立信用证。正确答案:A（3分）A、买方未按规定时间开证B、货价出现变化C、合同刚刚签订D、卖方想延迟发货出口商审核信用证时，如有不符点，须要求进口商改证。进口商向开证银行递交改证申请书，开证行将改证后的信用证修改书 委托（）转交岀口商。正确答案:C（3分）A、议付行B、付款行C、通知行D、进口商（）。正确答案:AC在信用证支付方式下，银行审核单据的标准是（4分）A、单据与信用证相符B、单据与贸易合同相符C、单据与单据之间相符D、单据与所代表的货物相符招标业务中，通常可作为投标担保的文件有（）。正确答案:B

6、D试题解析：（4分）A、即期信用证B、备用信用证C、远期信用证D、银行保函E、以下关于信用证项下及时岀单的表述中，正确的是（）o 正确答案:BCD匚匚厂厂A、收到信用证后应立即制作全套单据B、单据的制作日期应符合商业习惯的合理日期C、单据的出单日期不能超过信用证规定的有效期D、向银行交单的日期不能超过信用证规定的交单期限）o正确答案:AC错误：UCP600关于商业发票的规定说法正确的是（试题解析：（4分）A、必须与信用证货币相同B、所有发票必须由受益人出具C、无须签名D、所有发票必须出具成以申请人为抬头E、错误：UCP600规定的“相符交单”指的是（ 试题解析：（4分）A、与信用证条款一致的交

7、单8、与ISBP一致的交单9与UCP6O0的相关适用条款一致的交单D、与INCOTERMS2000相一致的交单E、）。正确答案:ABCDL厂厂厂厂答案实际操作题(2X20 )请根据所给合同审核信用证。SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Sha nghai Chi naTele : 86?21?23140568Fax : 86?21?25467832TO : CONSOLIDATORS LIMITEDNO PLW253RM . 13001-

8、13007E, 13/ F, DATE : Sept . 15th , 2003ASUA TERMINALS CENTER B .BERTH 3 , KWAI CHUNG,N.T. , HONGKONGP.O.BOX 531 HONGKONGWe hereby con firm hav ing sold to you the followi ng goods on terms and con diti ons as stated belowNAME OF COMMODITYSPECIFCATIONPACKNG:Butterfly Bra nd Sewi ng Machi ne:JA?l 1 5

9、 3 Drawers Foldi ng Cover:Packed in woode n cases of one set eachQUANTITY:Total 5500setsUNIT PRICETOTAL AMOUNTSHIPMENTINSURANCEPAYMENT:US$64.00 per set CIFC3% H.K.:US$352000 . 00(Say U . S. dollars three hundred and fifty two thousa nd only):During Oct./Nov . 2003 from Shanghai to H . K. with partia

10、l shipme nts and tran sshipme nt permitted.:To be covered by the seller for 110% of total in voicevalue aga inst all risks and War risks as per the releva nt ocea n mari ne cargo clauses of the People s In sura neeCompa ny of Chi na dated Jan uary 1st , 1981 .:The buyer should ope n through a bank a

11、cceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the seller 30 days before the month of shipme nt valid for negotiation in China until the 15th day after thedate of shipment REMARKSThe Buyer ：CONSOLIDATORS LIMITED:Please sign and return one copy for our fileThe

12、 Seller ：SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT &EXPORT CORPOR ATION信用证HONGKONG SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL， PO BOX 64 ，HKTEL ： 822-1111 FAX ： 810-1112Advised through ：Bank of China ， NO： CN3099 714DATE ： Oct 2nd ， 2003Shanghai Branch To ： Shanghai Light Industrial Products I

13、mport Export Corp 128 HUQIU ROAD SHANGHAI CHINA (1)Dear Sirs ，We are pleased to advise that for account of Consolidators Limited， H K， we hereby open our L/CNo CN3099/714 (2) in your favour for a sum not exceeding about US$330 00000 (3) (Say U S dollars threehundred and thirty thousand only)(4) avai

14、lable by your drafts on HSBC at 30 days after date(5) accompaniedby the following documents ：1 Signed commercial invoice in 6 copies2 Packing List in quadruplicate Freig3Full set of(3/3)clean on board Bs/L issued to our order notify the above mentioned buyer and markedCollect ”(6) dated not later th

15、an October 31st，2003 (7) From Shanghai to Hong Kong ， (8) partial shipment arenot permitted (9) and transshipment is not permitted(10)4 Insurance policy in 2 copies covering C.I.C for 150 invoice value (11) against all risks and War risks as perthe relevant ocean mari ne cargo clauses of the Peoples

16、 Insurance Company of China dated January 1st ，1981 (12)5 Certificate of Origin issued by China Council for the Promotion of International Trade (13)DESCRIPTION OF GOODS ：5500 sets Sewing Machine ArtNo JA-115 packed in wooden cases or cartons each at US$ 64.00 CIFHK (14)Drafts drawn under this credi

17、t must be marked“ drawn under HS，BHC K ”， bearing the number and date ofthis credit We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct.31st ，2003 (15)SPECIAL INSTRUCTIONS ：(1)Shipment advice to be sen

18、t by telefax to the applicant immediately after the shipment stating our L/C No ， shipping marks ，name of the vessel ， goods description and amount as well as the bill of lading Noanddate (16) A copy of such advice must accompany the original documents presented for negotiation(2)The negotiating ban

19、k is kindly requested to forward all documents to US(HONGKONG SHANGHAIBANKING CORPORATlON QUEENS ROAD CENTERAL， PO BOX 64 ，HK)in one lot by airmail (17)It is subject to the Uniform Customs and Practice for Documentary Credits(1 993)Revision， InternationalChamber of Commerce Publication No500 (18)You

20、rs faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION经分析该信用证应作以下修改：答题前注意事项：表格中所列的每个条款均需做出正确或错误的选择，错误选项必须修改，修改时需将表格中所列条款的内容复制至修改框内进行修改。如：信用证修改:条款（1）正确 （正 确/错 误）若错误，应将：Shan ghaiLightIn dustrial Products Import & Export Corp .128 HUQIU ROAD SHANGHAI . CHINA改为：条款（2）正确 （正确/错 误）若错误， 应将：L/C No . CN3099/

21、714改为：条款（3）错误 （正 确/错 误）若错误，应将：not exceed ing aboutUS$330 000 . 00改为：not exceeding about US$352000. 00条款（4）错误 （正 确/错 误）若错误，应将：Say U . S. dollars three hun dredand thirty thousa nd only改为：Say U . S. dollars three hundred and fifty-two thousand only条款（5）错误 （正 确/错 误）若错误， 应将：on HSBC at 30 days after date

22、改为：on HSBC at 30 days after sight条款（6）错误 （正 确/错 误）若错误，应将：“ Freight Collect”改为：“ Freight Prepaid ”条款（7）错误 （正 确/错 误）若错误，应将：not later than October31st，2003改为：Duri ng Oct. /Nov.2003条款（8）正确 （正确/错 误）若错误， 应将：From Sha nghaitoHong Kong改为：条款（9）错误 （正确/错 误）若错误， 应将：partial shipme nt are not permitted改为：partial s

23、hipment are permitted条款(10)正确 （正 确/错 误）若错误，应将：tra nsshipme ntis notpermitted改为：条款(11)错误 （正 确/错 误）若错误， 应将：coveri ngC.I.Cfor150 % in voice value改为：coveri ng C.I.C for 110% in voice value条款(12)正确 （正确/错 误）若错误，应将：aga inst all risks and War risks as perthe releva ntocea nmari ne cargo clauses ofthePeo ple

24、 In sura nee Compa ny of China dated Jan uary 1st，1981 .改为：条款(13)正确 （正确/错 误）若错误，应将：Certificateof Originissued by ChinaCoun cilforthePromoti on ofIn ter nati onal Trade I改为：条款(14)错误 （正确/错 误）若错误， 应将：T5500 setsSew ingMachi neArt. No . JA-115 packedin woode ncases or cartons each atUS$ 64.00 CIF H . K改为

25、：T5500 sets Sewing Machine Art. No . JA-115 packed inwoode n cases of one set each. each at US$64. 00 perset CIFC3 % HK条款(15)错误 （正确/错 误）若错误， 应将：Weun dertaketohon our all the drafts draw nin complia neewith the terms of this credit if such drafts to be prese ntedatourcou nter on or before Oct.31st，2003 .We un dertake to hon our all the drafts draw n in