6月全国国际商务单证员考试国际商务操作考试真题答案

1、一、根据下述合同内容审核信用证，并指出不符之处（ 36分）1 受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO. ，LTD.，信用证 SHANGHAI DA SENG CO. ，LTD.）2、 开证申请人的地址不符（合同是28, IMAMGONJ，信用证是 26,IMAMGONJ）3、 商品名称不符（合同是STEEL TAPE RULES，信用证是 TAPE RULES）4、 商品规格不符（合同是JH-392W和JH-380W 信用证是 JH-395W和JH-386W）5、单价不符（合同是 USD3.60/DOZ PAIR CFR CHITTAGONG口 USD4.20

2、/DOZ PAIRCFR CHITTAGON信用 证是 HKD3.60 PER DOZEN CIF CHITTAGON和 HKD4.20 PER DOZEN CIF CHITTAGONG6、 总金额不符（合同是 USD9,300.00，信用证是 CURRENCY HKD AMOUNT 9800.00 ）7、包装不符（合同是 In Cartons，信用证是 PACKING: EXPORT STANDARD SEAWORTHY PACKING ）8、 装运期不符（合同是 During May, 2008 ，信用证是 LATEST DATE OF SHIPMET : MAY 2, 2008）9、 装

3、运港不符（合同是 Shanghai，信用证是 ANY CHINESE PORTS10、 分批和转运要求不符（合同是Partial Shipme nt and Tran sshipme nt are allowed.，信用证是 PARTIAL SHIPMENT: NOT ALLOWE和 TRANSSHIPMENT: NOT ALLOWED11合同用的是 CFR术语，信用证要求受益人提交保险单不符12、 CFR术语，提单上要求注明“FREIGHT COLLECT ”不符13、 付款期限不符（合同是Sight Letter of Credit，信用证 DRAFTS AT 60 DAYS SIGHT、

4、根据买方订单及相关资料缮制形式发票（24分）Issuer: (1)SHANGHAI LUCKY SAFETY SCREENS CO., LTDUNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINAPROFORMA INVOICETo: (2)RAM PLASTICS201, HAUZ RANI, MALVIYA NAGAR,NEW DELHI 110017.INDIANo.(3)LU80518Date: (4)May 18, 2008Tran sport details: (5)From Shanghai China to Nhava Sheva India by s

5、eaS/C No.(6) LU0805Terms of payment: (7) Advanced T/TMarks & Nos.Descripti on of goods and Quan tityUn it PriceAmount(8)R.P.LU80518Nhava ShevaNos 1- up(9)200mm x 2mm x 50m transparent normal 120 rolls200mm x 2mm x 50m transparentnormal ribbed 10 rolls200mm x 3mm x 50m transparentnormal 20 rolls300mm

6、 x 3mm x50m transparentnormal 30 rolls300mm x 3mm x50m transparentnormal ribbed 20 rolls200 rolls(10) CIF Nhava ShevaUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD 980.00USD 1840.00USD 3240.00USD 2320.00USD18700.00(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHA

7、I BRANCH,SWIFT CODE: BKCHCNBJ530BENEFICIARY:SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证 FORM A (共40分)凭信用证号L/C NO. LC196107800Drawn under industrial,

8、bank , of JapanJtdead office日期按.自丿 Li*、 付款Dated Oct.15,2007Payable with in terest一 . %per annum号码汇票金额上海NO. YL71001.Exchange forUSD12630.00Shan ghai DEC.05,2007见票日后（本汇票之正本未付）付交At*sight of this FIRST of Exchange(Sec ondof Excha nge beingun paid)Pay to the order of BANK OF, CH|NA,SHANGHAI. BRANCH金额the

9、sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To:N DUSTRIAL BANK OF , J APAN,HEAD, OFFICESHANGHAI YILONGCO., LTD.,XXXIssuer: SHANGHAI YILONG CO. , LTD.NO.91 NANING ROADSHANGHAI ,CHINACOMMERCIAL INVOICETo: ABC COMPANY1-3 MACHI KU STREETOSAKA , JAPANNo. YL71001Date: NOV.10,2007Tra

10、nsport details:FROM SHANGHAI PORT TO OSAKA BY SEAS/C No. YL07101Terms of payment: L/C AT SIGHTMarks andNos.Number and kind of packages;Descripti on of goods and Quan tityUnit PriceAmountABCOSAKANOS.1-603000PCS OF CARDBOARD BOXYL-2561550PCSYL-2861450PCSCIF OSAKAUSD4.50/PCUSD3.90/PCUSD 6975.00USD 5655

11、.00USD 12,630.00SHANGHAI YILONG CO. , LTD.Shipper I nsert Name, Address and PhoneSHANGHAI YILONG CO. , LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.ConsigneeI nsert Name, Address and PhoneTO ORDERNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or

12、his age nts for failure to no tify)ABC COMPANYB/L No. TH14HK07596中远集装箱运输有限公司COSCO CONTAINER LINESPort-to-Port or Comb ined Tran sportBILL OF LADING1-3 MACHI KU STREET OSAKA , JAPANCombined Transport *Pre-carriage byCombined Transport *Place of ReceiptOcean Vessel Voy. No.Port of LoadingKAOHSIUNG V.0

13、707SSHANGHAI PORTRECEIVED In external apparent good order and condition except as otherwise no ted. The total nu mber of packages or un its stuffed in the contain er, the description of the goods and the weights shown in this Bill of Loading are furni shed by the Mercha nts, and which the carrier ha

14、s no reas on able means of checki ng and is not a part of this Bill of Loadi ng con tract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipmen

15、t and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms.Port of DischargeOSAKACombined TransportPlace of DeliveryAnd con diti ons of this Bill of Ladi ng as if each had pers on ally sig ned this Bill of Lad ing.SEE clause 4 on the back of this B

16、ill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only Whe n Docume nt Used as a Comb ined Tran sport Bill ofLadi ng.yD dehsInrur STaluctrapSLnanDle MMarks & Nos.Container / Seal No.ABCOSAKANOS.1-60C/N:SNBU7121820No. ofContainers or Packages60 CARTONSDescription of

17、 Goods (If Gross Weight Kgs Dangerous Goods, See Clause 2160 00KGS 20)CARDBOARD BOXCFS-CFSMeasurement33.000CBMDescription of Contents for Shippers Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & ChargesFREIGHT PREPAIDReve

18、nue TonsRatePerPrepaidCollectEx Rate:Prepaid atTotal PrepaidPayable atSHANGHAI PORTNo. of Original B(s)/LTHREEPlace and date of IssueSHANGHAI,NOV 29,2007Signed for the Carrier: COSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE: NOV29,2007BYKAOHSIUNG V.0707SCNS01 0108895COSCO CONTAINER LINESI.Goods

19、con sig ned from (Exporter full n ame and address, coun try)SHANGHAI YILONG CO. , LTD.NO.91 NANING ROADSHANGHAI ,CHINA.Refere nee No. 20070819GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Comb ined declarati on and certificate)FORM AIssued in. THE .PEOPLE /S. .REP.UBLJC.OF CHINA .(Cou ntry)

20、See Notes. Overleaf2.Goods con sig ned to (Con sig nee Full n ame, address, coun try)ABC COMPANY1-3 MACHI KU STREETOSAKA , JAPAN3.Mea ns of tran sport and route (as for as known)FROM SHANGHAI PORT TO OSAKA BY SEA4. For certifying authority use only5tem nu mber6.Marls and Numbers of PackagesABCOSAKANOS.1-607.Number and kind of packages;Description of goods60 CARTONS (SIXTY CARTONSONLY) CARDBOARD BOX*8.OriginCriterio n(seeNotesOverleaf)“ P”9.GrossWeigh