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?UCP60O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:A1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：B1分A正确B、错误:A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：B1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.如果信用证对交单期未作规定,

2、那么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 陵头代码由收货人简称、合同号、目的地和件号四个局部组成.正确答案:A1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,是单证工作的根底.正确答案:A1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:A1分A、正确B、错误:B单证的不符点只要议付行同意并进行了议付,受益人就可不接受开证行追索货款.正确答

3、案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:A3分A单据B、货物G效劳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:C3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G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:A3分A正确B、完整G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:A3分A、TransferableB、DivisibleG AssignableD Changeable根据?UCP60O规定,不属于

4、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G开证申请人D实施交单行为的其他人根据?UCP60O,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：3分A、3B、5D 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:C3分A、半年B、一年G两年D三年错误：出口商对信用证的审核内容不包括 .正确答案：C3分A受益人B、信用证金额G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:A3分A、买方未按规定时间开证B、货价出现变

5、化G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 委托转交出口商. 正确答案：C3分A议付行B、付款行G通知行D进口商在信用证支付方式下,银行审核单据的标准是.正确答案：AC4分A单据与信用证相符B、单据与贸易合同相符G单据与单据之间相符D单据与所代表的货物相符错误：招标业务中,通常可作为投标担保的文件有.正确答案：BD试题解析：4分A即期信用证B、备用信用证G远期信用证D银行保函E、错误：以下关于信用证项下及时出单的表述中,正确的选项是.正确答案：BCD4分A、收到信用证后应立即制作全套单据B、单据

6、的制作日期应符合商业习惯的合理日期 G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错误：?UCP60.关于商业发票的规定说法正确的选项是.正确答案:AC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G无须签名D所有发票必须出具成以申请人为抬头E、错误：?UCP60O规定的“相符交单指的是.正确答案:ABCD试题解析：4分A、与信用证条款一致的交单B、与?ISBP» 一致的交单G与?UCP60O的相关适用条款一致的交单 |已 与?INCOTERMS200O相一致的交单E、答案实际操作题2X20请根据所给合同审核信用证.SHA

7、NGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTAND EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai China Tele： 8621 ? Fax: 8621TO CONSOLIDATORS LIMITEDNO : PLW253RM E, 13/F,DATE Sept. 15th, 2003 ASUA TERMINALS CENTER BBERTH 3,KWAI CHUNG,., HONGKONG 531 HONGKONGWe hereby confirm having sold to you

8、 the following goods on terms and conditions as stated belowNAME OF COMMODITY:Butterfly Brand Sewing MachinePACKNGSPECIFCATION:JAl 1 5 3 Drawers Folding Cover:Packed in wooden cases of one set eachQUANTITYUNIT PRICETOTAL AMOUNTSHIPMENTINSURANCEPAYMENTREMARKS:Total 5500sets :US$ per set CIFC3 %.:US$3

9、52000 . 00(Say U. S. dollars three hundred and fiftytwo thousand only) :During Oct./Nov . 2003 from Shanghai to H. K. with partial shipments and transshipment permitted :To be covered by the seller for 110% of total invoice value against all risks and War risks as per the relevant ocean marine cargo

10、 clauses of the People ' s Insurance Company of China dated January 1st , 1981.:The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 1

11、5th day after the date of shipment:Please sign and return one copy for our fileThe Buyer : CONSOLIDATORS LIMITEDThe Seller :SHANGHALIGHT INDUSTRIAL PRODUCTEMPORT& EXPORT CORPOR ATION信用证HONGKONGSHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL PO. BOX 64, H. K.TEL: 822-1111 FAX : 810-1112Advised t

12、hrough : Bank of China ,NQ : CN3099/714DATE Oct . 2nd, 2003Shanghai BranchTo： Shanghai Light Industrial Products Import& Export Corp . 128 HUQIU ROAD SHANGHAI CHINA (1)Dear Sirs , We are pleased to advise that for account of Consolidators Limited, H. K. , we herebyopen our L/C No . CN3099/714 (2

13、) in your favour for a sum not exceeding about US$330 000. 00 (3) (SayU. S. dollars three hundred and thirty thousand only)(4) available by your drafts on HSBC at 30 daysafter date (5) accompanied by the following documents :1 . Signed commercial invoice in 6copies .2.Packing List in quadruplicate3

14、. Full set of(3/3)clean on board Bs/Lissuedtoour ordernotifythe above mentioned buyerand marked “Freight Collect"(6)dated notlaterthanOctober31st , 2003. (7) From Shanghai to Hong Kong, (8) partial shipment are not permitted (9) and transshipment is not permitted. (10)4. Insurance policy in 2 c

15、opies covering for150 % invoicevalue(11)againstall risksand War risks as per the relevantocean marine cargo clausesofthe People" s InsuranceCompanyof China dated January 1st , 1981 . (12)5. Certificate of Origin issued by China Council for the Promotionof International Trade . (13)DESCRIPTIONOF

16、GOODS5500 sets Sewing Machine Art . No. JA-115packed in wooden cases or cartons each at US$ CIF HK.(14)Drafts drawn under this creditmust be marked “drawn under HSBC H. K. , bearing the number and date of this credit . Weundertake to honour all the drafts drawn in compliance with the terms of this c

17、redit if such drafts to be presented at our counter on or before , 2003.(15) SPECIAL INSTRUCTIONS (1)Shipment advice to besent by telefax to the applicant immediately after the shipmentstating our L/C No . , shipping marks ,name of the vessel , goods description and amount as well as the bill of lad

18、ing No. and date . (16) Acopy of such advice must accompany the original documents presented for negotiation. (2)Thenegotiating bank is kindly requested to forward all documents to US(HONGKONG& SHANGHAI BANKINGCORPORATlOQUEENS ROADCENTERAL PO BOX64, H. K. )in one lot by airmail .(17) It is subje

19、ctto the Uniform Customs and Practice for Documentary Credits(1 993)Revision, International Chamber ofCommerce Publication No . 500 . (18)Yours faithfully For HONGKONG SHANGHAI BANKING CORPORATlON 经分析该信用证应作以下修改：做题前本卷须知：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

20、)假设错误,应将：ShanghaiLightIndustrialProducts Import&Export Corp.128 HUQIUROAD SHANGHAI CHINA改为：条款(2)正确(正确/错误)假设错误,应将：L/C No . CN3099/714改为：条款(3)错误(正确/错误)假设错误,应将：not exceeding aboutUS$330 000 . 00改为：not exceeding about US$352000. 00条款(4)错误(正确/错假设错误,应将：Say U . S. dollars three hundredand thirtythousan

21、d only改为：Say U. S . dollars three hundred and fifty-two thousand only误条款5错误正确/错误假设错误,应将：on HSBC at 30 days afterdate改为：on HSBC at 30 days after sight条款6错误正确/错误假设错误,应将：“Freight Collect 改为：a Freight Prepaid 条款错误正确/错误假设错误,应将：not later than October31st , 2003改为：During Oct. /条款8正确正确/错误假设错误,应将：From Shangh

22、ai to HongKong改为：条款9错误正确/错误假设错误,应将：partial shipment are notpermitted改为：partial shipment are permitted条款(10)正确正确/错误假设错误,应将：transshipmentis notpermitted改为：条款(11 )错误正确/错误假设错误,应将：coveringfor 150 %invoice value改为：covering for 110% invoice value条款(12)正确正确/错误假设错误,应将：against all risks and War risks as perth

23、erelevant ocean marine cargo clauses of the People' sInsuranceCompany of China dated January 1st , 1981.改为：条款(13)正确正确/错误假设错误,应将：Certificateof Originissued by China Council forthePromotionof International Trade I改为：条款(14)错误正确/错误假设错误,应将：T5500setsSewingMachineArt . No.JA-115packedin woodencases orc

24、artonseachat US$ CIF H . K改为：T5500 sets Sewing Machine Art . No. JA-115 packed in wooden cases of one set each. each at US$64. 00 per set CIFC3 %HK条款(15)错误正确/错误假设错误,应将：We undertake to honour all the drafts drawn in compliance with the terms of this credit if suchdraftstobe presented at our counter on or before,2003.We undertake to honour all th