2012年单证员考试国际商务单证缮制与操作真题试题与答案

1、精选优质文档-倾情为你奉上2012年单证员考试国际商务单证缮制与操作真题试题及答案2012年 全 国 国 际 商 务 单 证 员 专 业 考 试国际商务单证缮制与操作试题（考试时间：6月10日下午15:3017:30） 一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36分）。请在答题纸上作答。合同：SALES CONFIMATIONContract No. YMDate: June 05, 2011The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Buy

2、er: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of GoodsQuanti

3、ty Unit priceAmount Mans Wind BreakerStyle No. YM082Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard carton.Shipping

4、Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PI

5、CC dated 01/01/1981Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside Ch

6、ina (the mainland of China) are foraccount of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to orderblank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Pack

7、ing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLCJack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF

8、ISSUE: 40E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY: KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 EN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGL

9、I ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: A

10、NY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENT

11、S REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. ANDCONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOAPPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:TOTAL N

12、UMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSSWEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY ALOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%INVOICE VALUE,

13、COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981)71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：131D信用证到期时间错，应该是；231D信用证到期地点错，应该是CHINA；350申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；459受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.

14、；532B金额错，应该是USD75500.00；642C汇票期限错，应该是60 DAYS AFTER SIGHT；742A汇票付款人错，应该是开证银行；843T转运要求错，应该是ALLOWED；944E装运港错，应该是TIANJIN, CHINA；1044F卸货港错，应该是KUWAIT；1144C最晚装运日错，应该是；1245A货物名称错，应该是MENS WIND BREAKER；1345A合同号码错，应该是YM；1445A贸易术语错，应该是CIFC5KUWAIT；1546A第2条提单抬头错，应该是MADE OUT TO ORDER；1646A第2条提单运费显示错，应该是FREIGHT PRE

15、PAID；1746A第5条保单加成错，应该是FOR 110% INVOICE VALUE；1871B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）请在答题纸上作答。2011年6月20日，上海华联皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出

16、口DOUBLE FACE SHEEPSKIN一批，达成以下主要合同条款：1. Commodity: DOUBLE FACE SHEEPSKINCOLOUR CHESTNUT2. Quantity: 3175.25SQFT(平方英尺)3. PACKING: IN CARTONS4. Unit Price: USD7.40/SQFT CIF SEOUL5. Amount: USD23496.856. Time of shipment: During NOV.2011Port of Loading: SHANGHAI, CHINAPort of Destination: SEOUL, KOREAPa

17、rtial shipment: ALLOWEDTransshipment: PROHIBITED7. Insurance: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERINGALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.8. Payment: BY IRREVOCABLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACHTHE SELLER NOT LATER THAN JUNE 24, 2011, VALID FO

18、R NEGOTIATIONIN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIPMENTDocument: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.(2) SIGNED PACKING LIST IN 3 FOLD.(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUEDTO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” ANDNOTIFY THE APPLICANYT.(4) CERTIFIC

19、ATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THECHAMBER OF COMMERCE IN CHINA(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANKFOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OFCIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THESAME AS THE CURRENCY OF CREDIT相关资料：(1)信用证

20、号码：MO(2)合同号码：HLSVS DESIGN PLUS CO., LTD 国际商务金浩于2011年6月23日向KOOKMIN BANK, SEOUL, KOREA办理申请电开信用证手续，通知行是BANK OF CHINA, SHANGHAI BEANCH标注蓝色的字就是错误部分。IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date: JUNE 25, 2011Beneficiary(full name and address)L/C No. MOSVS DESIGN PLUS CO., LTD.Contract

21、No. HL1-509 HANNAMDONG YOUNGSAN-KU,Date and place of expiry of the creditSEOUL, KOREANOV. 15, 2011 in CHINAPartial shipmentTransshipmentIssued by teletransmission (which shall be the operativenot allowedallowedinstrument)Loading on board/dispatch/taking in charge at/fromAmount (both in figures and w

22、ords)SEOUL, KOREAEUR23496.85Not late than OCT. 31, 2011SAY EURO TWENTY THREE THOUSAND FOURFor transportation to SHANGHAI, CHINA HUNDRED NINETY SIX POINT EIGHTY FIVE ONLYDescription of goods:Credit available with ANY BANK IN CHINADOUBLE FACE SHEEPSKINby negotiation against the documents detailed here

23、inCOLOUR CHESTNUTand beneficiarys draft for 100% of the invoice value3175.25PCSAT SIGHTPacking: IN GUNNY BAGSdrawn on US.CFRDocuments required: (marked with )1. () Signed Commercial invoice in 5 copies indicating invoice No., contract No.2. () Full set of clean on board ocean Bill of Lading made out

24、 to order of issuing bank and blank endorsed, marked “freight” () to collect / ( )prepaid showing freight amount notify the applicant.3. () Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Oc

25、ean Marine Transportation / ( )Air Transportation/ ( ) Over Land transportation All risks.4. () Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and packing conditions as called for by the L/C.5. ( ) Certificate of Quantity / Weight in_ copies issued

26、 by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.6. ( ) Certificate of Quality in_ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).7. ( ) Beneficiarys Certified copy of FAX dis

27、patched to the accountee within_ after shipment advising ( )name of vessel / ( ) date, quantity, weight and value of shipment.8. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.9. ( ) Shipping Companys Certificate attest

28、ing that the carrying vessel is chartered or booked by accountee or their shipping agents.10. () Other documents, if any:a) Certificate of Origin in 3 copies issued by authorized institution.Additional Instructions:Advising bank:KOOKMIN BANK, SEOUL, KOREA三、根据所给资料缮制商业发票、原产地证明、保险单(共40分)请在答题纸上作答。出口商(托运

29、人)：DAYU CUTTING TOOLS I/E CORP774 DONG FENG EAST ROAD，TIANJIN，CHINA进口商(收货人)：FAR EASTERN TRADING CONY LIMITED336 LONG STREET NEW YORK发票日期：2011年5月15日发票号：X118合同号：MK007信用证号；4I-19-03装运港：TIANJIN中转港：HONGKONG目的港：NEWYORK运输标志：FETCMK007NEW YORKC/No.1-UP货名：CUTTING TOOLS数量：1500 SETS包装：纸箱装，每箱3 SETS单价：CIF NEW YORK

30、 USD 128/SET原产地证书号：IBO 商品编码：1297 0400保险单号：ABX999保险单日期：2011年5月18日保险加成率：10提单日期：2011年5月20日船名航次：HONGXING V.777险别：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982赔付地点：NEW YORK IN USD1商业发票（15分）COMMERCIAL INVOICETO: (1)INV. NO.(2)X118FAR EASTERN TRADING COMPANY LIMITEDDATE:(3)15 MAY 2011336 LONG STRE

31、ETS/C NO.(4)MK007NEW YORKL/C NO.(5)41-19-03FROM(6)TIANJINVIA(7)HONG KONGTO(8)NEW YORKBY(9)SEAMARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT(10)(11)(12)(13)(14)FETCCUTTING TOOLSCIF NEW YORKMK0071500SETSUSD128.00/SETUSD.00NEW YORKC/NO.1-500TOTAL AMOUNT(15)SAY U. S. DOLLARS ONE HUNDRED AND

32、 NINETY TWO THOUSAND ONLY.DAYU CUTTING TOOLS I/E CORP.王焱 2原产地证（12分）1. Exporter: (1)Certificate No. (5)IBODAYU CUTTING TOOLS I/E CORP774 DONG FENG ROAD, CERTIFICATE OF ORIGINTIANJINCHINAOF2. Consignee: (2)FA EASTERN TRADING COMPANY LIMITEDTHE PEOPLES REPUBLIC OF CHINA336 LONG STREETNEW YORK3. Means o

33、f transport and route(3)5. For certifying authority use onlySEA FREIGHTFROM TIANJIN TO NEW YORK VIA KONGKONG4. Country / region of destination(4)U. S. A.6. Marks & Nos.7. Number and kind of packages; Description of 8. H. S. 9. Quantity10. Numbers and(6)goods (7)Code(9)Date of InvoiceFETCFIVE HUNDRED

34、 (500) CARTONS OF(8)(10)MK007CUTTING TOOLS1500SETSX118NEW YORK*15 MAY 2011C/NO.1-50011. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and It is hereby that the declaration by the exporter is correct.statements correct, that all the goods were prod

35、uced in China and that they comply with the Rules of Origin of the peoples Republic of China(11)DAYU CUTTING TOOLS I/E CORP李明 张平 (12)TIANJIN 15 MAY 2011TIANJIN 15 MAY 2011Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority3保险单（13分）PI

36、CC中国人保财险股份有限公司PICC Property and Casualty Company Limited总公司设于北京 一九四九年创立Head Office Beijing Established in 1949海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY发票号码Invoice No.(1)X118保单号次Policy No.(2)ABX999被保险人Insured:(3) DAYU CUTTING TOOLS I/E CORP中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at therequest of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under