外贸单证上机操作试题

1、安徽国际商务职业学院2010 年度外贸技能竞赛国际商务单证缮制与操作上机试卷(考试时间： 6 月 2 日下午 15： 00 16： 30)一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共 36 分）资料一：合同SALES CONTRACTTEL ： +86 551 3424091NO ： TN08039FAX ： +86 551 3424080DATE ： JAN. 3, 2009THE SELLER ：HEFEI TIAN NAN IMPORT & EXPORT CO., LTD.ROOM 401-5#, NO. 46 HUANGSHAN ROAD, HEFEI, C

2、HINATHE BUYER ：GOTCHAL PROMOTIONAL SUPPORTEHU EUNTZION HANESTER 24189 KOELN GERMANYWE CONFIRMHAVINGSOLD YOUTHE FOLLOWINGGOODS ON TERMSANDCONDITIONSSPECIFIED ASBELOW ：Marks & NoCommodity SpecificationQuantity(PCS)Unit Price(USD)Amount(USD)EHUSAFETY VESTFOB SHANGHAIKOELNK3429048000$0.3000$14400.00

3、NOS1 266K3429258400$0.3500$20440.00TOTAL106400$34840.00Packing： 1 PCPOLYBAG, 400PCS CTNTime of Shipment ： DURING MAR. 2009 BY SEALoading Port and Destination ： FROM SHANGHAI TO KOELNPartial Shipment and Transshipment ：NOT ALLOWEDInsurance： TO BE EFFECTED BY THE BUYERTerms ofPayment ： THE BUYER SHALL

4、 0PEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THEMONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15 TH DAY AFTER THE FORESAID TIME OF SHIPMENT.The buyer：GOTCHAL PROMOTIONAL SUPPORTThe seller：HEFEI TIAN N

5、AN IMPORT & EXPORT CO., LTD.资料二：信用证ISSUE OF DOCUMENTARY CREDIT27 SEQUENCE OF TOTAL 1 140AFORM OF DOC ， CREDITIRREVOCABLE20DOC CREDIT NUMBER103CF10727331CDA TE 0F ISSUE09020140EAPPLICABLE RULESUCP LATEST VERSION31DDA TE AND PLACE OF EXPIRYDATE 090420 PLACE IN GERMANY51DAPPLICANT BANKCOMMERBANK, K

6、OELN GERMANY28660 BOADILLA DEL KOELN GERMANY50 APPLICANTGOTCHAL PROMOTIONAL SUPPORTEHU ENUTZLON HANESTER 24189 KOELN GERMANY59 BENEFICIARYHEFEI TIAN NAN IMPORT & EXPORT CO., LTD.ROOM 401-5#, NO. 46 HUANGSHAN ROAD, HEFEI, CHINA32BAMOUNTCURRENCY USD AMOUNT 34849 0041AAVAILABLE WITHBYANY BANK 1N CH

7、INA BY NEGOTIATION42CDRAFTS AT30 DAYS AFTER SIGHT42ADRAWEECOMMERBANK, KOELN GERMANY43PPARTIAL SHIPMENTSALLOWED43TTRANSSHIPMENTALLOWED44EPORT OF LOADINGANY CHINESE PORT44FPORT OF DISCHARGEKOELN, SPAIN44CLATEST DATE OF SHIPMENT09030145ADESCRIPTI0N OF GOODSGOODS AS PER SC NOTN08036 DA TED ON JAN. 3, 20

8、09SAFETY VEST K3429048000 PCS AT USD0.30PC FOB HEFEISAFETY VEST K3429258000PCS AT USD0.35PC FOB HEFEIPACKING400PCSCTN46ADOCUMENTS REQUIRED+SIGNED COMMERCIAL INVOICE IN 3 COPIES+CERTIFICATE 0F ORIGIN GSP FORM A ISSUED BY 0FFICIAL AUTHORITIES+PACKING LIST IN 3 COPIES+FULL SET C LEAN ON BOARD BILLS OF

9、LADING MADE OUT T0 0RDER MARKED“ FREICHTPREPAID” AND NOTIFY APPLICANT+INSURANCE POLICYCERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 100%INVOICE V ALUE COVERINC ALL RISKS AND WAR RISK AS PER CIC47AADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWINGSHIPPING COMPANIES

10、 ： KUEHNE NAGEL(BLUE ANCHOR LINE)VILTRANS(CHINA)INTL FORWARDING LTD. 0R VILTRANS SHIPPING(HK) CO., LTD.71BCHARGESALL CHARGES OUTSIDE GERMANY ARE TO BE BORN BY BENEFICIARY48PERIOD FOR PRESENTA TIONWITHIN 5 DAYS AFTER THE DATE OF SHIPMENT ， BUT WITHIN THE V ALIDITY OF THIS CREDIT49CONFIRMATION INSTRUC

11、Tl0N： WITHOUT经审核，信用证需要修改的内容如下：_二、根据合同、信用证及补充资料缮制商业发票、装箱单、普惠制产地证（本题共 50 分，商业发票16 分，装箱单12 分，普惠制产地证12FORM A 、汇票。分，汇票10 分）资料一：合同SALES CONTRACTTEL ： +86-579 63561050NO. ： ZNA091001FAX ： +86-579 63425655DATE ： OCT. 01, 2009THE SELLER ：ZHEJIANG ZNA IMPORT AND EXPORT CO., LTD.ROOM301-3 NO, 133BUILDING, YONG

12、SHENG YIWU, ZHEJIANG, CHINATHE BUYER ：INDUSTRIAS GABUTEAU S.A1 3 MACHI KU STREET, OSAKA, JAPANWE CONFIRMHAVINGSOLD YOUTHEFOLLOWINGGOODS ON TERMSANDCONDITIONSSPECIFIEDASBELOW ：Marks & NoCommodity SpecificationQuantity(PCS)Unit PriceAmountS.ACIF OSAKA0SAKAORANGE SAFETY VEST STYLE LB10092000PCSJPY1

13、50000 JPY3000000 00NOS1 68STANDARD REFLECTIVE TAPEPCORANGE SAFETY VEST STYLE LB10051400PCSJPY150000 JPY2100000 00HIGH REFLECTIVE TAPEPCTOTAL3400PCSJPY5100000 00Packing： In cartons of 50 pieces eachPort of loading ： NingboPort of destination ： OsakaPartial shipment ：ProhibitedTransshipment： Prohibite

14、dDate of shipment: During Nov. 2009Payment： By L C at sightInsurance：Is to be covered by the sellers for 110 percent of the invoice value covering FPA as per ocean marine cargo clause ofthe People s Insurance Company of China dated 1/1/1981 。The buyer：INDUSTRIAS GABUTEAU S.AThe seller：ZHEJIANG ZNA I

15、MPORT AND EXPORT CO., LTD. CO., LTD.资料二：信用证IRREVOCABLE DOCUMENTARY CREDITSEQUENCE OF TOTAL*27 ：1 1FORM OF DOC. CREDIT*40A ： IRREVOCABLEDOC. CREDIT NUMBER*20： LC-410-086405DATE OF ISSUE31C：091012DATE AND PLACE OF EXPIRY*31D ： DATE091225 IN CHINAISSUING BANK52A：ASAHI BANK LTD.TOKYO.APPLICANT*50： INDUS

16、TRIAS GABUTEAU S.A13 MACHI KU STREET, OSAKA, JAPANBENEFICIARY*59ZHEJIANG ZNA IMPORT AND EXPORT CO., LTD.ROOM301-3 NO, 133BUILDING, YONGSHENG YIWUZHEJIANG, CHINAAMOUNTAVAILABLE WITH / BYDRAFTS ATPARTIAL SHIPMENTSTRANSSHIPMENTPORT OF LOADING/FOR TRANSPORTATION TO LATEST DA TE OF SHIPMENT DESCRIPT OF G

17、OODSDOCUMENTS REQUIRED*32 BCURRENCY JPY AMOUNT JPY510000000*41 DBANK OF CHINA, YIWU BRANCH42 CDRAFTS AT SIGHT FOR FULL INVOICE COST43 P NOT ALLOWED 43 T NOT ALLOWED44 ENINGBO PORT44 B OSAKA PORT 44 C 09113145 AGOODS AS PER SC NOZNA091001 DATED ON OCT. 01, 2009ORANGE SAFETY VEST STYLE LB1009 STANDARD

18、 REFLECTIVE TAPE2000PCS AT JPY1500.00/PC CIF OSAKAORANGE SAFETY VEST STYLE LB1005 HIGH REFLECTIVE TAPE1400PCS AT JPY1500.00PC CIF OSAKAPACKING50PCSCTN46 A+ SIGNED COMMERCIAL INVOICE, 2 ORIGINAL AND 4 COPIES.+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM A AND EEC, ISS

19、UED BY THE CHAMBER OF COMMERCE OR OTHERAUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ INSURANCE POLICYCERTIFICATE IN DUPLICATE ENDORSED INBLANK FOR 110% INVOICE V ALUE COVERINC ALL RISKS AND WAR RISK AS PER CIC+ FULL SET OF B/L(3 ORIGINAL AND 5 COPIES)CLEAN ON BOARD, MADE OUT TO ORDER OF SHIPPER AND BLA

20、NK ENDORSED ANDMARKED“ FREIGHT PREPAID” AND NOTIFY APPLICANT.CHARGES71B： ALL BANKING CHARGES OUTSIDE JAPAN ARE FORACCOUNT OF BENEFICIARY .PERIOD FOR PRESENTATION48： DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDIT.This documentary credit is subject to the“ Uniform Customs and Practice for Documentary Credit” 200Chamber of Commerce Publication