单证员缮制与操作试题(答案)

1、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: 00 4: 00）题号-一-二二三四总分阅卷组长得分、单证改错（20分）1、信用证中有关资料如下:ORDER STYLEQTY/PCS USD/PCS152-03828367-J12003.95152-06827247-W15001.72WOMENS 100PCT POLYESTER KNIT SPRING JACKETFOB SHANGHAI CHINA2、已经制作的商业发票（局部）如下:MARKS &NUMBERSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAM

2、OUNTWOMENS1500pcsUSD3.95/pcsUSD7989.00JACKET1200pcsUSD1.72/pc3、根据上述资料用英文改正商业发票（局部）上错误的地方，并将应添加的容补齐:MARKS &NUMBERSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMOUNT、根据合同审核信用证（30分）SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANYNO. ST05-016203 LODIA HOTEL OFFICE 1546, DONF-GU,DATE: AUGUST 08, 2005BUSAN, KOREAS

3、IGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 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

4、 below:1. COMMODITY: UNBLEACHED KRAET LINEBOARDUNIT 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 DATE2.3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transporta

5、tion.4. SHIPPIING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEP AWAY FROM MOISTU”R,E “HANDLE WITH CAR”E ,etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT:

6、MAIN PORTS OF CHINA7. PORT OF DESTINATION: BASAN, KOREA8.9. 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/Wei

7、ght 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 beneficiary s a/c.+Do not mention any shipping marks in your L/C.+Partial and trans

8、shipment allowed.11. REMATKS: The last date of L/C opening: 20 August, 2005.BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40: REVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE31C: 20050825EXPIRY *31D: DATE 20051001 PLACE APPLICANTS COUNTRYAPPLICANT *50: JAE & SON

9、S PAPERS COMPANY203 LODIA HOTEL OFFICE 1564, DONG-GU,BUSAN, KOREABENEFICIARY*59: WONDER INTERNATIONAL COMPANY LIMITEDNO. 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

10、AT SIGHTFOR FULL INVOICE COSTDRAWEE42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOTALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT T-O 44B: MAIN PORT OF KOREALATEST DATE OF SHIP. 44C: 20051031SHIPMENT PERIOD 44:DESCRIPT. OF GOODS 45A:+COMMODITY

11、: UNBLEACHED KRAET LINEBOARDU/P: HKD390.00/MTTOTAL: 100MT10% ARE ALLOWED.PACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN 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

12、 ORDERAND BLANK ENDORSED, MARKEDFREIGHT 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

13、 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

14、AND IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.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 SINGAPO

15、RE 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： MEN S COTTON WOVEN SHIRTS货号/规格装运数量/单位 总金额毛重/净重（件）尺码1094L700 DOZ USD19180.0033KGS/31KGS 68*46*45CM286G800 DOZ USD31680.0045KGS/43KGS 72*47*49CM666160 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

16、一外箱尺码搭配：1094L： M LXL334=10打/箱286G: M LXL1.533.5=8打/箱666: M L XL1.533.5=8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 BRANCHADVISING 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.

17、 2, 2005BILL OF EXCHANGE11、INVOICE NO. SHGM70561凭凭Drawn under不可撤销信用证Irrevocable L/C No.日期Dated支取 Payable with interest按息付款No.汇票金额Excha nge forShan ghai见票日后（本汇票之副本未付）付交Atsight of thisFIRST of Excha nge （ Second of excha nge（二）制作汇票、装箱单、装船通知（1）缮制汇票（本题10分）：being unpaid） Pay to the order of金额the sum of此致

18、To:（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.(M)TOTAL（3） 缮制装船通知（本题 10 分）：SHIPPING ADVICETO:INVOICE No.:L/C No.:S/C No.:DEAR SIRS:WEHEREBYINFORMYOUTHATTHEGOODSUNDERTHEABOVEMENTIONEDCREDITHAVEBEENSHIPPED. THEDETAIL

19、S 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 : 1卖方：TAKAMRA IMP. & EXP. CORP.324, OTOLIMACH TOKYO, JA

20、PAN TEL: 8品名：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：红国际商务

21、单证缮制与操作试题 第9页(共10页)IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINADate:Beneficiary(full name and address)L/C No.Ex-Card No.Contract No.Date and place of expiry of the creditPartial shipment| TransshipmentIssued by airmail一 allowed|_.allowednotIallowed一allowednotLoading on board/dispatch/

22、taking in charge at/fromNot late thanFor transportation toWith brief advice by teletransmissionIssued by express delivery|Issuedby teletransmission (which shall be theoperativeinstrument)Amount (both in figures and words)Credit available withDescription of goods:Packing:by acceptance二By sight paymen

23、t 口negotiationby deferred payment atagainst the documents detailed herein二pnd beneficiary s drafts for % of the invoicevalueatbyon寸OBCFR | CIF or other terms |Documents required: (marked with x )1. ( ) Signed Commercial invoice incopies indication L/C No. and Contract No.2. ( ) Full set of clean on

24、board ocean Bill of Lading made outand ( )blank endorsed,marked “ freight ”()to collect / ( )prepaid3. () Air Waybill showingconsigned to4. ( ) We normal issued by5. ( ) Insurance Policy / Certificate inin China in currencyof the draft, blank endorsed, covering ( )Ocean Marine Transportation / ( )Ai

25、r Transportation /()Over Land transportation ( ) All risks, war risk.6. ( ) Packing List / Weight Memoin and packingconditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight inindicating the actualsurveyed quantity / weight of shipped goods as well as the packing condition.of Quali

26、ty in copies issued by ( )manufacturer / (freight( )to collect / ( )prepaid ( ) indicating freight amountconsigned tocopies for % of the invoice value showing claims payableandcopies indication quantity / gross and net weights for each packagecopies issued by an independentsurveyor at the loading po

27、rt,8. ( ) Certificate/ ().9. ( ) Beneficiary shipment advising ()name of vessel / (10. ( ) Beneficiary to the contract terms.)public recognized surveyors Certified copy of cable / telex dispatched to the accountees withinhours after)flight No. / ( )wagon No., date, quantity, weight and value of ship

28、ment.s Certificate certifying that extra copies of the documents have been dispatched accordings certificate attesting that the carrying vessel is chartered or booked by accountee or11. ( ) Shipping Co their shipping agents.12. ( ) Other documents, if any.Additional Instructions:1. ( ) All banking c

29、harges outside opening bank are for beneficiary s account.2. ( ) Documents must be presented within days after the date of issuance of the transport documents butwithin the validityof this credit.3. ( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4. ( ) Bo

30、th 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()啊用。睪冋 hj jqxvhj ajix oisixicoo flnasnTVICIc*r*oa cs&f-axnr*3d/iz. iasnSOdOOil严白V减“ 2卫丄r*r*re?a-ji mmio神r*r*卢D CKSndtisasndOO

31、CIfSC 3TA1Sc*序r*r9：a-:si 曲610r*f+r*r*er*r*j-P(frI3X5Vf ObtdSr+r+j-tft丄IB3J_SHJL1Orir*冲IVHDNVHS QOJr*丄 jdOMsranoMWN畑OM*St3NnH丄MHO典甘宙 1U5 Ltbtnlb 丄 iiNvntijoNoridisia1? sxyvn(MOI )MOL W雷识助裁弓睥影理寅鬆凰 g(less i|l!M):on 9uoqds|9i(uosjsdpszuoqine jo 9jn;eu6!S9iueu4ueoi|ddv):心 pspesueji(|ueqjo siueu)on lunooo

32、vXue slujs; J9i|；o ( )ZSAoqe po囘s ssiMJsqio sss|un jsaoo suo ui pspjeMJOj sq o; s;usiunoop nv ( ) g ;us6e s ;i jo / 9Ui| jiv / oq 6uiddiqs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%曾减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

33、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三、 根据合同资料用英文缮制单证BILL OF EXCHANGEDraw n Un derBANK OF CHINA SINGAPORE BRANCH日期SEPT .22,2005支 取in terestPayableIrrevocableWith不可撤销信用证 123456L/C No.付款No.SHGM70561汇票金额e血I 见票 30 DAYS AFTERatsight of thisUSD45040Shan ghai日后（本汇票之副本未付）付交FIRST of Exchange （Second of ExchangeBeing un paid) Pay to the order ofBANK OF CHINA SHANGHAI金额the sum ofU.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY此致ToBANK OF CHINA SI