外贸单证试卷及答案1

1、国际商务单证员测试及答案1一、请把下面的英文术语翻译成汉语（每个1分，共15分）Applicant Beneficiary Partial shipment Port of Loading Commercial Invoice Packing List Bill Of Lading (B/L) GSP Certificate of Origin Bill Of Exchange Shipping Advice Shipping Mark W.P.A Sales Confirmation(S/C) Unit Price Telegraphic Transfer (T/T) D/P Letter

2、of Credit (L/C) 二、根据合同审核信用证，找出不符点并改正（每处3分，共30分）1、销售合同SALES CONFIRMATION Seller：SHANGHAI FOREIGN TRADE CORP. NO. ZCM9368151 JINLIN ROAD, SHANGHAI,CHINA Date：SEP 27，2004Buyer：MOUN CO., LTD NO. 443, 249 ROAD BANGKOK，THAILANDThe undersigned Sellers and Buyers have agreed to close the following transacti

3、on according to the terms and conditions stipulated below：Name Of Commodity And SpecificationQuantityUnit PriceAmountISONIAZID BP982,000 KGSCIF BANGKOKUSD9.00 /KGUSD18000.00SHIPMENT：To be effected before 041220 from shanghai to BANGKOK, THAILAND with partial shipment not allowed and transshipment al

4、lowedPAYMENT：By L/C at sightPACKING ：20KGS IN ONE NEW AND EXPORTWORTHY BAGSHIPPING MARKS：N/MINSURANCE：To be covered by the seller for 110% of invoice value against All Risks and War Risks as per ocean marine cargo clauses and ocean marine cargo war risks clauses of PICC dated 1/1/1981. The Buyer The

5、 SellerMOUN CO., LTD SHANGHAI FOREIGN TRADE CORP. 2、国外来证SEQUENCE OF TOTAL *27：1/1FORM DOC CREDIT *40 A：REVOCABLEDOC CREDIT NUM *20：BKKB1103043DATE OF ISSUE 31 C：001103DATE/PLACE EXP *31 D：DATE 050105 PLACE CHINAAPPLICANT*50： MOU CO., LTD NO. 443, 249 ROAD BANGKOK THAILANDBENEFICIARY*59：SHANGHAI FORE

6、IGN TRADE CORP. 15 JINLIN ROAD, SHANGHAI, CHINAAMOUNT *32 B: USD 18000.00 (SAY US DOLLARS EIGHTY THOUSAND ONLY)AVAIL WITH BY*41 D：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C：AT SIGHT DRAWEE43 D：ISSUING BANKPARTIAL SHIPMT 43 P：NOT ALLOWEDTRANSSHIPMENT43 T：NOT ALLOWEDPORT OF LOADING 44 A： CHINA MAI

7、N FORT, CHINAPORT OF DESTINATION44 B： BANGKOK, THAILANDLATEST SHIPMENT44 C：051220GOODS DESCRIPT.45 A： 2,000 KGS.ISONIAZID BP98AT USD9.00 PER KG CIF BANGKOKDOCUMENTS REQUIRED 46 A:+ MANUALLY SIGNED COMMERCIAL INVOICE INDICATING THIS L/C NUMBER + FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MA

8、DE OUT TO ORDER OF SHIPPER MARKED FREIGHT COLLECT AND NOTIFY APPLICANT +INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120 PERCENT OF THE INVOICE VALUE,COVERING ALL RISKS AND WAR RISK AS PER OCEAN MARING CARGO CLAUSES AND OCEAN MARING CARGO WAR RISK CLAUSES DATED JANUARY 1，1981.C

9、HARGES 71 B ： ALL BANKING CHARGES OUTSIDE THAILAND ARE FOR BENEFICIARIES ACCOUNT.PRESENTATION PERIOD48：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT WITHIN VALIDITY OF THIS CREDIT.CONFIRMATION*49：WITHOUTADDITIONAL CONDITION 47 A： THIS IS THE OPERATIVE INSTRUMENT SUBJECT TO TH

10、E UCP500 (1993 REVISON).*经审核信用证存在如下问题：（1） （2） （3） （4） （5） （6） （7） （8） （9） （10） 三、制单题（请根据所给出的信用证，按题意完成各小题，共55分）L/C 样 本ISSUING BANK 52A: SAIBJPJT SAHI BANK LTD, TOKYOFORM OF DOC. CREDIT *40 A: IRREVOCABLEDOC. CREDIT NUMBER *20 : LC-410-046405DATE OF ISSUE 31C : 071022EXPIRY *31 D: DATE 080115 PLACE CH

11、INAAPPLICANT *50 : SUMITOMO CORPORATION 199 OAA OSAKA, JAPANBENEFICIARY *59 : GUANGDONG YUE FENG TRADING CO. NO.31 ZHEN AN ROAD GUANGZHOU, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 95,200.00AVAILABLE WITH /BY *41D: ANY BANK BY NEGOTIATIONDRAFT AT ······ 42C : DRAFTS AT SIG

12、HT FOR FULL INVOICE VALUEDRAWEE 42A : SAIBJPJT SAHI BANK LTD, TOKYOPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : GUANGZHOU FOR TRANSPORT TO 44B : OSAKA, JAPANLATEST DATE OF SHIP. 44C : 071231DESCRIPT. OF GOODS 45A :HALF DRIED PRUNE 2008CROPGRADE SPEC QNTY UNIT PRI

13、CE (CASE) (USD/CASE)A L:700CASE M:700CASE 1,400 26.0 CFR OSAKA B L:1400CASE M:1400CASE 2,800 21.0 CFR OSAKA PACKING： IN WOODEN CASE, 12KGS PER CASEDOCUMENTS REQUIRED 46A:+2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” AND

14、NOTIFY SUMITOMO CORPORATION OSAKA.+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3) INDICATING APPLICANTS REF. NO. SCLI-98-0474 .+PACKING LIST IN TRIPLICATE+MANUALLY SIGNED CERTIFICATE OF ORIGIN +CERTIFICATE OF WEIGHT AND QUALITY IN TRIPLICATE.ADDITIONAL COND. 47A :THIS DOCUMENTARY CREDIT IS SUBJ

15、ECT TO UCP600.DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARYPRESENTATION PARIOD 48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.补充资料：发票号码：98IN-C314 发票日期：2007年11月18日提单号码：GSOK30088 提单日期：2007年12月0

16、8日船名：CHANG GANG V. 98097H 集装箱：2×20 FCL CY/CY TRIU 1567537 SEAL 08133 KHLU 6206867 SEAL 08134净重：12.00KGS/CASE 毛重：14.00KGS/CASE尺码：（20×10×10）CM/CASESHIPPING MARKS（唛头）SCNOS1-4200OSAKAMADE IN CHINA1. 请回答：本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、“Consignee”、“Notify”分别是谁？（8分）2. 本信用证中要求的结汇单据有哪些？（10分）

17、3. 把下列中标有（1）（9）的地方填写完整。（9分）Bill Of ExchangeDrawn under （1） L/C NO （2） Dated （3） Payable with interest .%per annumNO （4） Exchange for（5） GuangZhou, China （6） AT （7） sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA, GUANGDONG BRANCH the sum of （8） TO: （

18、9） GUANGDONG YUE FENG TRADING CO. LIFENG4、根据信用证要求制作一份商业发票（16分）COMMERCIAL INVOICETo Messers : INVOICE NO : INVOICE DATE : L/C NO. : L/C DATE : Exporter: Transport details: From To By Marks And NumbersDescription Of GoodsQuan-TityUnit Price(USD/CASE)Amount(USD)A L:700CASE M:700CASE B L:1400CASE M:1400

19、CASEPacking：in wooden case, 12kgs per caseTOTALSAY TOTAL: GUANGDONG YUE FENG TRADING CO. LIFENG5、根据信用证要求制作一份装箱单（12分）PACKING LISTTo Messers: INVOICE NO : INVOICE DATE : L/C NO. : L/C DATE : Exporter: Transport details: From To By MARKS AND NUMBERSDESCRIPTION OF GOODSQUAN-TITY(CASES)N.W(KGS)G.W(KGS)ME

20、AS(CBM)A L:700CASE M:700CASE B L:1400CASE M:1400CASEPacking：in wooden case, 12kgs per caseTOTALSAY TOTAL: 参考答案一、请把下面的英文术语翻译成汉语（每个1分，共15分）Applicant 开证申请人 Beneficiary 受益人 Partial shipment 分批装运 Port of Loading 装运港 Commercial Invoice 商业发票 Packing List 装箱单 Bill of lading 提单 GSP certificate of origin 普惠制原

21、产地证Bill of Exchange 汇票 Shipping advice 装运通知 Shipping Mark 运输标志（唛头） W.P.A 水渍险 sales confirmation(S/C) 销售确认书 unit price 单价 Telegraphic Transfer(T/T) 电汇 D/P 付款交单 Letter of Credit 信用证 二、根据合同审核信用证，找出不符点并改正（每处3分，共30分）经审核信用证存在如下问题：（1） 40A:REVOCABLE 改为： IRREVOCABLE （2） 31 C：001103 改为： 041103 （3） 50：MOU CO.,

22、LTD 改为： MOUN CO.,LTD （4） 59：15 JINLIN ROAD 改为： 151 JINLIN ROAD （5） 32 B:EIGHTY THOUSAND改为：EIGHTEEN THOUSAND（6） 43 T：NOT ALLOWED 改为： ALLOWED （7） 44 A： CHINA MAIN FORT改为： SHANGHAI （8） 44 C：051220 改为： 041220 （9） 46 A: FREIGHT COLLECT 改为： FREIGHT PREPAID （10） 46 A 120 PERCENT, 改为： 110 PERCENT, 三、制单题（请根据

23、所给出的信用证，按题意完成各小题，共55分）4. 请回答：本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、“Consignee”、“Notify”分别是谁？（8分）正本提单2份shipper是托运人，信用证中使用贸易术语是CFR，出口方办理运输，填写出口商名称，即：广东粤风贸易公司GUANGDONG YUE FENG TRADING CO. NO.31 ZHEN AN ROAD GUANGZHOU, CHINAConsignee是收货人，按照信用证要求填写是指示抬头，即：TO ORDER OF SHIPPERNotify 是被通知人，按照信用证要求填写开证申请人，即：日本沙弥

24、公司SUMITOMO CORPORATION 199 OAA OSAKA, JAPAN5. 本信用证中要求的结汇单据有哪些？（10分）结汇单据包括：海运提单、商业发票、装箱单、原产地证、重量和质量证明一份。6. 把下列中标有（1）（9）的地方填写完整。（9分）BILL OF EXCHANGEDrawn under (1) SAIBJPJT SAHI BANK LTD, TOKYOL/C NO（2） LC-410-046405 Dated（3）071022Payable with interest % per annumNo.（4） 98IN-C314 Exchange for （5）USD 9

25、5,200.00 GUANGZHOU China 20081209-20081223At (7) * sight of this FIRST of Exchange ( Second of exchange being unpaid)Pay to the order of BANK OF CHINA, GUANGDONG BRANCH 或其指定人金额The sum of （8）SAT US DOLLARS NINTY FIVE THOUSAND TWO HUNDRED ONLY.此致To （9）SAIBJPJT SAHI BANK LTD, TOKYO GUANGDONG YUE FENG TRADING CO. LIFENG4、根据信用证要求制作一份商业发票（16分）COMMERCIAL INVOICEMessers: SUMITOMO CORPORATION INVOICE NO : 98IN-C314 199 OAA OSAKA, JAPA INVOICE DATE : DEC.18,2007 L/C NO. : LC-410-046405 L/C DATE : 071022Exporter: GUANGDONG YUE