外贸单证实务练习题答案1

1、单选题1、 单证缮制工作中，（ A ）是最基本的前提。A、正确 B、 完整 C、 及时 D、 简明2、银行依据的装运时间是以（ A ）为准A、海运提单日期 B、交单给银行日期 C、货物开始装运日期3、如汇票金额为About Five Thousand Dollars，则此汇票为（ B）A、有效汇票 B、无效汇票 C、即期汇票 D、远期汇票4、在汇票的使用过程中，使汇票一切债务终止的环节是（D ）。A、出票 B、承兑 C、背书 D、付款 5、某公司签发一张汇票，上面注明“At 30 days after B/L date”， 则这是一张（B ）-。A即期汇票 B远期汇票 C跟单汇票 D光票6、在

2、信用证业务是一种纯粹的（ A ）业务。A单据 B、 货物 C、 服务 D、 其他7、属于顺汇方法的支付方式是（ A ）。A汇付 B托收8背书人在汇票背面只有签字，不写被背书人名称，这是（ D ）A限定性背书B特别背书 C记名背书D空白背书9、以下不属于汇票必须记载的项目的是（ B ）。A“Bill of exchange”“Exchange”或者“Draft” B持票人姓名 C出票地点 D付款时间10、信用证只规定了有效期，而未规定最迟装运期，则最迟装运期可理解为（A ）。A信用证到期日 信用证开立日 C、该信用证无效11、票据的必要项目必须齐全，且符合法定要求，这叫做票据的- -D-A、无因

3、性 B、流通性 C、提示性 D、要式性12、TT、 MT和 DD的中文含义分别为- -C-A、信汇、票汇、电汇 B、电汇、票汇、信汇C、电汇、信汇、票汇 D、票汇、信汇、电汇13、债权人为向国外债务人收取销售货款或劳务价款，开具汇票委托债权人所在地银行向债务人收款的结算方式是（ A ）A、托收 B、汇款 C、保函 D、信用证14、对于单据表面描述符合合同要求，而与信用证条款不一致者，开证银行（ C ）A、有义务支付货款 B、按合同要求付款C、有权拒绝付款 D、按信用证条款付款15承兑是远期汇票的（ A ）表示承担到期付款责任的行为。A付款人 B、收款人 C、出口商 D、议付行16、开证行履行付

4、款义务后，如申请人无力付款赎单，开证行（A ）A、有权处理单据和货物 B、无权处理单据和货物17、受开证行委托，将信用证转交出口方的银行是（ D ）A、议付行 B、开户行 C、汇出行 D、通知行18、保兑行是应（ C ）的邀请，在信用证上加具保兑的银行A、通知行 B、议付行 C、开证行或受益人 D、偿付行申请人19、信用证上被指明有权接受并使用信用证，凭以发货、交单、取得货款的出口商是（ D ）A、申请人 B、付款人 C、债权人 D、受益人20、经银行承兑的汇票可以流通，受益人可以随时通过（ A ），取得资金融通A、贴现 B、保兑 C、议付 D、背书21、出口商收到信用证后进行审核的主要依据是

5、UCP600和（ C ）。A发票 B、汇票 C、贸易合同 D、进口许可证22、以下关于海运提单的说法不正确的是（ C ）A、是货物收据 B、是运输合约证据 C、是无条件支付命令 D、是物权凭证23、所有进出口单据中，作为核心单据成为其他单据制作依据的是（ B ）A装箱单 B、 发票 C、 保险单 D、 提单24、通知行是（ A ）A、开证行的代理人B、承兑行的代理人C、付款行的代理人D、保兑行的代理人25、若不同包装种类的货物混装在同一集装箱内，则包装种类用（D）表示。A、 箱 B、个 C、 包 D、件26、收款最快，费用较高的汇款方式是（ A ） A、T/T   B、M/

6、T   C、D/D    D、D/P 27、跟单信用证统一惯例规定，商业发票必须由信用证受益人开具，必须以（ B ）为抬头。A开证行    B开证申请人    C指定付款行     D议付行 28、以下不属于受益人审证的内容的是：（ D ）。A信用证与合同的一致性    B信用证条款的可接受性    C价格条件的完整性    D开证申请人的资信29、审证时发

7、现信用证条款与买卖合同有不一致时,受益人可以要求( A )。A开证行修改 B、 偿付行修改 C通知行修改 D、 议付行修改30承兑以后，汇票的主债务人是（ C ）A出票人 B持票人 C承兑人 D保证人31、汇票债务人承担汇票付款的责任次序在承兑后是（B）。A出票人第一背书人第二背书人 B承兑人出票人第一背书人C承兑人第一背书人第二背书人 D出票人承兑人第一背书人32出口报关单上对于“200美元”的运费单价填报正确的为（ D）A110/200/1 B、 303/200/3 C、 502/200/3 D、 502/200/233若出口散装货物，出口报关单上的件数栏和包装种类栏应填（ D）。A留空，

8、1 B、散装，1 C、1，留空 D、1，散装34、一份信用证如果未注明是否可以撤销，则是（ B ）的。A可以撤销的 B不可撤销的C由开证行说了算 D由申请人说了算35、在出口报关单的（ C ）栏中应该填报出口收汇核销单的编号。A备案号 B、随附单据 C、批准文号 D、海关编号多选题1、贸易术语中，（ BD ）买卖双方的风险划分以货交第一承运人为界。AFOB B、FCA C、CFR D、CPT 2、（AB）为银行办理国际结算业务创造了一个良好的条件。对于不熟悉商品专门知识的银行，只需凭审核相符的单据付款给卖方，再凭单据向买方索取货款归垫。A、货物单据化 B、履约证书化 C、联行 D、代理行3、结

9、算方式必须订明-ABCD-。A、具体类别 B、付款时间 C、单据和凭证 D、使用货币4、票据是非现金结算工具，具有如下特性- -ABCDE-A、流通转让性 B、无因性 C、要式性 D、提示性 E返还性5、下列属于指示性抬头的是（ AB ）A、Pay to the order of Henry Brown B、Pay to Henry Brown or order;C、Pay to Henry Brown only; D、Pay to Henry Brown6、持票人泛指尚未转让或已经转让的持有汇票的人,他可以是（ ABC ）.A、收款人 B、被背书人 C、来人 D背书人7、托收的交单方式有（

10、ABC ）A、即期D/P B、远期D/P C、D/A D、O/A8、以下哪些单据属于金融单据（ ADE ）A、汇票 B、发票 C、运输单据 D、支票 E、本票9、信用证作为一种融资工具，可以为（ ACD ）融通资金A开证行 B议付行 C出口商 D进口商 10、根据付款时间的不同，信用证可分为（ BCD ）A预支信用证 B即期信用证 C延期付款信用证 D承兑信用证11、对于信用证与合同关系表述正确的是（ ABCD ）。A、信用证的开立以买卖合同为依据 B、信用证的履行不受买卖合同的约束C、银行只根据信用证的规定办理信用证业务 D、合同是审核信用证的依据12、信用证结算方式中，必须具备的当事人有（

11、 BCD ）A保兑行 B开证行 C受益人 D申请人 13、我国海洋运输货物保险的基本险有( ABC )A、 平安险 B、 水渍险 C、 一切险 D、 外来险14、在信用证业务中的指定银行是指（ ABCD ）A付款行 B承兑行 C议付行 D通知行15下列（ ABC）单证属于出口报关的基本单证。A商业发票 B、出口货物报关单 C、 装箱单 D、出境货物报检单判簖 1、信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（X）2按照UCP600，信用证未明确禁止转运，即视为允许。（ ）3、信用证的基本当事人包括：出口商、进口商、银行。（X）4、F组的三个贸易术语均属于装运港交货的术语，因此

12、，仅适用于水上运输方式。（ X ）5、信用证依据合同内容开立，开立后受销货合同约束。（X）6、汇票的出票日期一般是议付日期，不得超过信用证的有效日期，但可以超过信用证规定的最迟交单日期。（X）7、当发现单据出现不符点后，开证行不能免除其付款责任。（X ）8、商业发票上的货物描述应详细，与信用证严格一致，不可像其他单据那样使用统称。（ ）9对于通过原通知行传递的信用证修改通知书，可部分接受其修改内容。（ X ）10、保兑信用证是由一家银行开出的信用证经另一家银行保证兑付后，该证即为保兑信用证。这样保兑行承担的是第二性的付款责任。（ X ）11、汇票金额不能超过信用证金额或允许金额。（ ）12一份

13、纸质报关单最多填报20项商品，超过20项商品，必须分单填报。( )13、偿付行不负责审单，只凭开证行指示或授权，偿付款项给议付行。（ ）14、在我国，有进出口经营权的企业就等同于享有海关报关权。（ X ）15、托收方式是商业信用，而L/C方式是银行信用，但两者都使用商业汇票。（ ）16出口货物报关单上，“集装箱箱号”一栏只需填入其中一只集装箱号，其余箱号不需在报关单上填报。（ X ）17、海运提单具有物权凭证作用。（ ）18、如果L/C规定提供保险凭证，银行也可接受保险单。（ X）19、出票日期可决定出票人的行为能力。20、“at 90 days after sight；pay to c co

14、.or order、”此见票日即为付款人承兑汇票的日期。21、出口收汇核销单的存根、正联、出口退税专用联中的相同栏目内容必须一致。（ ）22、汇票上没有出票人签字，汇票就不能成立。23、 一切险的承保范围包含了一般附加险。（ ）24、对于出口商而言，采取远期付款交单比采取远期承兑交单所承担的风险更大。X七种常见类型外贸业务员英文书信模板1.主动跟新买家建立联糸 Dear Mr. Jones: We understand from your information posted on A that you are in the market for textiles. We would like

15、 to take this opportunity to introduce our company and products, with the hope that we may work with Bright Ideas Imports in the future. We are a joint venture specializing in the manufacture and export of textiles. We have enclosed our catalog, which introduces our company in detail and covers the

16、main products we supply at present. You may also visit our online company introduction at which includes our latest product line. Should any of these items be of interest to you, please let us know. We will be happy to give you a quotation upon receipt of your detailed requirements. We look forward

17、to receiving your enquires soon. Sincerely, John Roberts 2.对新买家要求建立业务联糸的回复 Dear Mr. Jones: We have received your letter of 9th April showing your interest in our complete product information. Our product lines mainly include high quality textile products. To give you a general idea of the various ki

18、nds of textiles now available for export, we have enclosed a catalogue and a price list. You may also visit our online company introduction at which includes our latest product line. We look forward to your specific enquiries and hope to have the opportunity to work together with you in the future.

19、Sincerely,3.向老客户介绍公司新的产品信息 Dear Mr. Jones: We have refreshed our online catalog at, and now it covers the latest new products, which are now available from stock. We believe that you will find some attractive additions to our product line. Once you have had time to study the supplement, please let u

20、s know if you would like to take the matter further. We would be very happy to send samples to you for close inspection. We will keep you informed on our progress and look forward to hearing from you. Sincerely, 4.回复对某个产品的查询 Dear Mr. Jones: Thank you for your inquiry of 16 March. We are pleased to h

21、ear that you are interested in our product "toaster". We've enclosed the photo and detailed information of the product for your reference: Product: toaster Specification: xxxxxxxxxxxxxxx Package: 1pcs/box Price: 10usd/pcs Payment: L/C For purchase quantities over 1,000pcs of individual

22、 items we would allow you a discount of 1%. Payment is to be made by irrevocable L.C at sight. We look forward to receiving your first order. Sincerely,  5.无法提供对方查询中所要求的产品时 Dear Mr. Jones: Thank you for your enquiry of 12 March cate 9 cable. We appreciate your efforts in marketing our prod

23、ucts and regret very much that we are unable to supply the desired goods due to excessive demand. We would, however, like to take this opportunity to offer the following material as a close substitute: Cate 5, US$_ per meter FOB Shanghai, including your commission 2%. Please visit our catalog at for

24、 more information on this item. If you find the product acceptable, please email us as soon as possible. Sincerely,6.查询对方公司的产品 Dear Sir or Madam: We know that you are exporters of textile fabrics. We would like you to send us details of your various ranges, including colors and prices, and also samp

25、les of the different qualities of material used. We are volume dealers in textiles and believe there is a promising market in our area for moderately priced goods of this kind mentioned. When quoting, please state your terms of payment and discount you would allow on purchases of quantities of not l

26、ess than 1000 meters of individual items. Prices quoted should include insurance and freight to San Francisco. Sincerely, 7.几种报盘 (a.) Dear Mr. Jones: We thank you for your email enquiry for both groundnuts and Walnutmeat CNF Copenhagen dated February, 21. In reply, we offer firm, subject to your rep

27、ly reaching us on or before February 26 for 250 metric tons of groundnuts, handpicked, shelled and ungraded at RMB2000 net per metric ton CNF Copenhagen and any other European Main Ports. Shipment to be made within two months after receipt of your order payment by L/C payable by sight draft. Please

28、note that we have quoted our most favorable price and are unable to entertain any counter offer. As you are aware that there has lately been a large demand for the above commodities. Such growing demand will likely result in increased prices. However you can secure these prices if you send us an imm

29、ediate reply. Sincerely, (b.) Dear Mr. Jones: We thank you for your letter dated April 8 inquiring about our leather handbags. As requested, we take pleasure in offering you, subject to our final confirmation, 300 dozen deerskin handbags style No.MS190 at $124.00 per dozen CIF Hamburg. Shipment will

30、 be effected within 20 days after receipt of the relevant L/C issued by your first class bank in our favor upon signing Sales Contract. We are manufacturing various kinds of leather purses and waist belts for exportation, and enclosed a brochure of products for your reference. We hope some of them m

31、eet your taste and needs. If we can be of any further help, please feel free to let us know. Customers' inquiries are always meet with our careful attention. Sincerely, (c.) Re: SWC Sugar Dear Sirs, We are in receipt of your letter of July 17, 2002 asking us to offer 10,000 metric tons of the su

32、bject sugar for shipment to Japan and appreciate very much your interest in our product. To comply with your request, we are offering you the following: 1. Commodity: Qingdao Superior White Crystal Sugar. 2. Packing: To be packed in new gunny bag of 100kgs. each. 3. Quantity: Ten thousand (10000) me

33、tric tons. 4. Price: US dollars one hundred and five (US$105.00) per metric ton, Fob Qingdao. 5. Payment: 100% by irrevocable and confirmed letter of credit to be opened in our favor through A1 bank in Qingdao and to be drawn at sight. 6. Shipment: Three or four weeks after receipt of letter of cred

34、it by the first available boat sailing to Yokohama direct. Please note that we do not have much ready stock on hand. Therefore, it is important that, in order to enable us to effect early shipment, your letter of credit should be opened in time if our price meets with your approval. We are awaiting

35、your reply. Sincerely,UID1514 帖子664 精华0 积分2036 外贸币685  阅读权限70 在线时间30 小时 注册时间2008-7-23 最后登录2008-12-19 查看详细资料送给外贸业朋友一些最实惠的实用语包装量 Packing Unit   箱Case   纸箱Carton   瓦椤纸箱 Corrugated Carton   旧瓦椤纸箱 Old Corrugated Carton (

36、OCC)   木箱 Wooden Case   板条箱 Crate   木条箱 Wooden Crate   热点推荐：  外贸流程常用英语之建立业务关系 商务英语海关、仓库  2006，外贸人必须关注的四个问题 成为顶尖销售明星的5要素(上)  竹条箱 Bamboo Crate   胶合板箱 Plywood Case   三层夹板箱 3-Ply Plywood Case   镀锡铁皮胎木箱Tin

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40、登录2008-12-19 查看详细资料木桶 Wooden Cask   大木桶 Hogshead   小木桶 Keg   粗腰桶(琵琶桶) Barrel   胶木桶 Bakelite Drum   塑料桶 Plastic Drum   铁桶 Iron Drum   镀锌铁桶 Galvanized Iron Drum   镀锌闭口钢桶 Galvanized Mouth Closed Steel Drum   

41、镀锌开口钢桶 Galvanized Mouth Opened Steel Drum   铝桶 Aluminum Drum   麻布包 Gunny Bale (Hessian Cloth Bag)   蒲包 Mat Bale   草包 Straw Bale   紧压包 Press Packed Bale   铝箔包 Aluminium Foil Package   铁机包 Hard-pressed Bale   木机包Half-press

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45、160;方形Square   三角形 Triangular(Delta Type)   长方形(矩形) Rectangular   菱形(斜方形) Rhombus(Diamond)   椭圆形 Oval   圆锥形 Conical   圆柱形 Cylindrical   蛋形 Egg-Shaped   葫芦形 Pear-Shaped   五边形 Pentagon   六边形 Hexagon

46、60; 七边形 Heptagon   八边形 Octagon   长 Long   宽 Wide   高 High   深 Deep   厚 Thick   长度 Length   宽度 Width   高度 Height   深度 Depth   厚度 Thickness 包装外表标志 Marks On Packing   下端，底部 Botto

47、m 顶部(上部) Top(Upper)   小心 Care 勿掷 Dont Cast   易碎 Fragile 小心轻放,小心装运 Handle With Care   起吊点(此处起吊) Heave Here 易燃物，避火 Inflammable   保持干燥，防泾 Keep Dry 防潮 keep Away from Moisture   储存阴冷处 Keep in a Cool Place 储存干燥处 Keep in a Dry Place   请勿倒置 Keep Up

48、right 请勿倾倒 Not to Be Tipped   避冷 To be Protected from Cold 避热 To be Protected from Heat   在滚子上移动 Use Rollers 此方向上 This Side Up   由此开启 Open from This Side 爆炸品Explosive   易燃品 Inflammable 遇水燃烧品 Dangerous When Wet   有毒品 Poison 无毒品 No Poison   不

49、可触摩 Hand off 适合海运包装 Seaworthy Packing   毛重 Gross Weight (Gr.Wt.) 净重 Net Weight (Nt.Wt)   皮重 Tare Weight 包装唛头 Packing Mark   包装容积 Packing Capacity 包袋件数 Packing Number   小心玻璃 Glass 易碎物品 Fragile   易腐货物 Perishable 液体货物 Liquid   切勿受潮 Keep DryCau

50、tion Against Wet 怕冷 To Be Protected from Cold   怕热 To Be Protected from Heat 怕火 Inflammable   上部，向上 Top 此端向上 This Side Up   勿用手钩 Use No Hooks 切勿投掷 No Dumping   切勿倒置 Keep Upright 切勿倾倒 No Turning OverUID1514 帖子664 精华0 积分2036 外贸币685  阅读权限

51、70 在线时间30 小时 注册时间2008-7-23 最后登录2008-12-19 查看详细资料商务合同英译一定要注意的问题英译商务合同貌似简单，实则不然。商务合同是一种特殊的应用文体，重在记实，用词行文的一大特点就是准确与严谨。   本文拟运用翻译教学中所积累的英译商务合同的实例，从三个方面论述如何从大处着眼、小处着手、力求准确严谨英译商务合同。   酌情使用公文语惯用副词   商务合同属于法律性公文，所以英译时，有些词语要用公文语词语、特别是酌情使用英语惯用的一套公文语副词，就会起到使译文结

52、构严谨、逻辑严密、言简意赅的作用。但是从一些合同的英文译本中发现，这种公文语副同常被普通词语所代替，从而影响到译文的质量。   实际上，这种公文语惯用副同为数并不多，而已构词简单易记。常用的这类副词是由 here、there、where 等副词分别加上 after、by、in、of、on、to、under、upon、with 等副词，构成一体化形式的公文语副词。例如：   从此以后、今后：hereafter；   此后、以后：thereafter；   在其上：thereonthereupon；  

53、60;在其下：thereunder；   对于这个：hereto；   对于那个：whereto；   在上文：hereinabovehereinbefore；   在下文：hereinafterhereinbelow；   在上文中、在上一部分中：thereinbefore；   在下文中、在下一部分中：thereinafter   现用两个实例，说明在英译合同中如何酌情使用上述副词。   例 1：本合同自买方和建造方签署之日生效。

54、  This Contract shall come into force from the date of execution hereof by the Buyer and the Builder.   例 2：下述签署人同意在中国制造新产品，其品牌以此为合适。   The undersigned hereby agrees that the new products whereto this trade name is more appropriate are made in China.UID1514 帖子664&#

55、160;精华0 积分2036 外贸币685  阅读权限70 在线时间30 小时 注册时间2008-7-23 最后登录2008-12-19 查看详细资料TOP 瑞成国际（注册香港公司 注册离岸公司）：注册离岸公司、香港公司管理、商标申请&设计、打开国际市场、香港瑞成会计事务所 12# 大 中 小 发表于 2008-7-23 22:56  只看该作者 -商务英语：如何给客户写祝贺信？商务英语：如何给客户写祝贺信？  一、 Draft a proposal report according t

56、o the following information:   1 此报告就是否购买凯乐格公司（Kellogg Company）股票提出个人建议供有关人员进行投资决策时参考；   2 凯乐格公司是一家从事食品生意在国内市场居领先地位的跨国公司，现在在开发新产品以满足各种不同的营养需求和不同的顾客个人爱好；   3 该公司现拥有42%的市场份额，并仍在通过广告攻势扩大市场份额；   4 尽管公司仍以谷类食物为主，但正谨慎地实施着产品多样化的计划，包括冷冻食品；   5 2003年公司的销售额增长了约

57、16%，达45亿美元，而上一年则为37.8亿美元，这已是连续36年的销售增长。利润增长了约14%，达到3.48亿美元，而前一年为2.89亿美元；   6 由此可见，公司的财政状况是非常好的，销售额和利润均多年连续增长；购买该公司的股票将是十分明智的投资决策。   REFERENCE REPORT   To: Related Investors   From:   Date: 6 March 2004   Introduction   Kellogg Com

58、pany, a multinational company and a national leader in the ready-to-eat cereal business, has been developing new kinds of products to meet the different nutritional needs and personal preferences of consumers. The research and development activities are conducted at its headquarters. The Purpose of this report is to provide you with financial data necessary to make your investment decisions and to offer my recommendations.   Findings   Kellogg Company commands 42% of the ready-to-eat cereal market. It is attempting to expand its market share