外贸单证实务填单试题

1、窗体顶端（ ）信用证条款：FROM: DEUTSCHE BANK, FRANKFURTTO: BANK OF CHINA, JIANGSU BRANCHL/C NO.1234 DD 040517DATE AND PLACE OF EXPIRY: JUNE 6, 2004 NANJINGBENEFICIARY: ABC COMPANY, NANJINGAPPLICANT: XYZ COMPANY,NEW YORKAMOUNT:EUR20,000.00THIS L/C IS AVAILABLE WITH BANK OF CHINA,JIANGSU BRANCH FOR NEGOTIATION. D

2、RAFTS TO BE DRAWN AT SIGHT ON ISSUING BANK FOR 90 PERCENT OF INVOICE VALIUE.PRESENTATION PERIOD:15 DAYS AFTER SHIPMENT DATE.发票显示金额：EUR20,000.00提单显示装船日期为2004年5月20日。汇票显示：正确答案:C试题解析： (5分) A、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FOR USD20,000.0

3、0 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF U.S.DOLLARS TWENTY THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) B、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FOR E

4、UR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF EURO TWENTY THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) C、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FO

5、R EUR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF EURO EIGHTEEN THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) D、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATE

6、D 040517 EXCHANGE FOR EUR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF DEUTSCHE BANK, FRANKFURT THE SUM OF EURO EIGHTEEN THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNG(Authorized signature) （ ）信用证条款:L/C NO.1234 FOR USD787,500.00PARTIAL SHIPMENT AND TRANSSHIPMENT:NOT

7、 ALLOWEDDESCRIPTION OF GOODS AND/OR SERVICE:1000 METRIC TONS OF GROUNDNUT OIL AT USD750.00 PER METRIC TONPRICE TERM :FOB NANJINGDOCUMENT REQUIRED:COMMERCIAL INVOINCE IN 6 COPIES信用证未对货物数量以及金额做任何其它规定。发票货物描述显示：正确答案:C试题解析： (5分) A、GOODS: GROUNDNUT OIL 940 METRIC TONS USD750.00 PER METRIC TONPRICE TERMS:

8、FOB NANJING TOTAL AMT :USD705,000.00COUNTRY OF ORIGIN : CHINA B、GOODS: OIL 1000 METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD750,000.00COUNTRY OF ORIGIN : CHINA C、GOODS: GROUNDNUT OIL1050 METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD787,500.0

9、0COUNTRY OF ORIGIN : CHINA D、GOODS: GROUNDNUT OIL1100METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD825,000.00COUNTRY OF ORIGIN : CHINA 错误：（ ）信用证条款：DOCUMENTS REQUIRED: 3/3 SET OF CLEAN ON BOARD MARINE B/L MADE OUT TO ORDER OF SHIPPER BLANK ENDORSED NOTIFYING APPLICANT MARK

10、ED FREIGHT COLLECT.信用证未对提单做任何其它规定。提单表面未在其它地方表明承运人的名称及身份。正确的写法是：提单签发处显示：正确答案:A试题解析： (5分) A、CHINA OCEAN SHIPPING COMPANY 徐君 AS THE CARRIER B、徐君SIGNED FOR AND ON BEHALF OF CHINA OCEAN SHIPPING COMPANY C、徐君AS AGENTSIGNED FOR AND ON BEHALF OF CHINA OCEAN SHIPPING COMPANY D、CHINA OCEAN SHIPPING COMPANY徐君

11、错误 信用证条款 FM BANK OF CHINA, HONGKONG OUR REF 1234 ON BEHALF OF HUA CHIAO COMMERCIAL BANK, HONGKONG WE RELAY THE LETTER OF CONFIRMATION OF THE LC NO.6789 ISSUED BY UFJ BANK, TOKYO TRANSFERRED BY HUA CHIAO COMMERCIAL BANK, HONGKONG (T-7788) OUR REF.T-7788 DATED: 30 JANUARY 2004 TO BANK OF CHINA JIANGSU

12、, CHINA FROM HUA CHIAO COMMERCIAL BANK, HONGKONG LC NO.6789 DATED 040116 ISSUED BY UFJ BANK, TOKYO ORIGINALLY IN FAVOUR OF ABC COMPANY, HONGKONG OUR ADVICE NO T-7788 AS INSTRUCTED BY THE ORIGINAL BENEFICIARY AND PROVIDED FOR UNDER THE CAPTIONED CREDIT WE HEREBY TRANSFER THE RELATIVE CREDIT WITHOUT A

13、NY RESPONSIBILITY AND ENGAGEMENT ON OUR PART TO THE EXTENT OF USD400,000.00 AVAILABLE BY DRAFTS AT SIGHT DRAWN ON UFJ BANK, TOKYO 汇票显示： NO.AB12 NANJING 12 FEBRUARY 2004 DRAWN UNDER IRREVOCABLE L/C NO.6789 DATED JANUARY 16, 2004 EXCHANGE FOR USD86,650.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE

14、ORDER OF BANK OF CHINA THE SUM OF U.S.DOLLARS EIGHTY SIX THOUSAND SIX HUNDRED AND FIFTY ONLY. 正确答案:UFJ BANK，TOKYO错误 信用证条款： SHIPMENT FROM :NANJING,CHINA FOR TRANSPORTATION TO:NEW YORK ,USA DESCRIPTION OF GOODS AND/OR SERVICE :MENS SHIRTS PRICE TERM:FOB DOCUMENT REQUIRED :COMMERCIAL INVOCE IN 6 COPIES

15、 信用证未对价格条款的表述做任何其他规定。 发票上的价格条款后的港口应该是： 正确答案:NANJING, CHINA错误 信用证条款 APPLICANT: XYZ COMPANY, SEOUL KOREA BENEFICIARY: ABC COMPANY, NANJING SHIPMENT FROM: NANJING, CHINA FOR TRANSPORTATION TO:SEOUL, KOREA DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L CONSIGNED TO THE APPLICANT MARKED FREIGHT

16、 PREPAID. 信用证未对提单做任何其他规定。 提单装货港应为： 正确答案:NANJING, CHINA错误 信用证条款： DOCUENTS REQUIRED: INSURANCE POLICY TO ORDER OF WHOM IT MAY CONCERN COVERING TRANSPORTATION ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES. 信用证未对保险单抬头做任何其他规定。 保险单抬头应为： 正确答案:TO ORDER OF WHOM IT MAY CONCERN信用证条款 FROM: DEUTSCHE BANK,

17、FRANKFURT TO: BANK OF CHINA, JIANGSU BRANCH L/C NO.1234 DD 040330 BENEFICIARY: ABC COMPANY, NANJING WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY PAYMENT IN FRANKFURT OF YOUR DRAFTS AT SIGHT DRAWN ON US AND PAY TO OUR ORDER FOR FULL INVOICE VALUE. 发票显示金额：US

18、D36,500.00 汇票显示： NO.AB12 NANJING, 18 APRIL, 2004 DRAWN UNDER (A)DEUTSCHE BANK, FRANKFURT IRREVOCABLE L/C NO.1234 DATEDMARCH 30,2004 EXCHANGE FOR USD36,500.00 (B)AT SIGHT OF THIS FIRST OFEXCHANGE PAY (C)TO THE ORDER OF BANK OF CHINA THE SUM OF THIRTY SIX THOUSAND FIVEHUNDRED ONLY TO: (D)DEUTSCHE BANK

19、, FRANKFURT 错误选项为： 正确的写法为： 正确答案:DEUTSCHE BANK，FRANKFURTC信用证条款 FM：HANG SENG BANK，HONGKONG TO：BANK OFCHINA，NANJING DD：040206 L/C NO.: 1234 L/C AMT:USD5,000.00 APPLICANT:XYZ COMPANY,HONKONG BENEFICIARY:ABC COMPANY,NANJING DESCRIPTION OF GOODS AND /OR SERVICE:CHILDRENS SHOES PRICE TERMS:CIF HONGKONG, DO

20、CUMENT REQUIRED: COMMERCIAL INVOINCE IN 6 COPIES SHOWING BREAKDOWN OF CIF VALUE. 信用证未对发票作任何其他规定。受益人的有权签字人为王刚。 发票显示： TO：(A)XYZ COMPANY INVOICE NO.B122 DATE:APPRIL 28,2004 GOODS:(B)CHILDRENS SHOESB PRICE TERM :CIF HONGKONG TOTAL AMT:USD5,000.00 PACKED IN 500 CTNS. COST:USD 4,550.00 INSURANCE PREMIUM:(

21、C)USD40.00 FREIGHT:USD400.00(D)ABC COMPANY,NANJING 错误选项为： 正确的写法为： 正确答案:USD50.00C错误 信用证条款 APPHCANT: XYZ COMPANY, BERLIN BENEFICIARY: ABC COMPANY, TIANJIN SHIPMENT FROM: TIANJIN FOR TRANSPORTATION TO: HAMBURG DOCUMENTS REQUIRED: FUIL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER OF SHIPPER BLANK E

22、NDORSED NOTIFYING BEST FORWARDER COMPANY, HAMBURG MARKED FREIGHT PREPAID. ADDITIONAL CONDITIONS: THIRD PARTY TRANSPORT DOCUMENTS NOT ACCEPTABLE. 信用证未对提单做任何其它规定。 提单显示： SHIPPER: (A)GOOD FORTUNE COMPANYCONSIGNEE: TO ORDER OF SHIPPER NOTIFY PARTY: BEST FORWARDER COMPANY, HAMBURG PORT OF LOADING: (B)TIAN

23、JIN PORT OF DISCHARGE: (C)HAMBURGPLACE OF DELIVERY: (D)BERLIN错误选项为： 正确的写法为： 正确答案:ABC COMPANY, NANJINGA审核信用证。根据所给的合同，审核信用证，指出信用证的问题并作出修改。（50分） 1合同 销售合同 SALES CONTRACT 卖方SELLER: DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-47113

24、63编号NO.: NEO2001026 日期DATE: Feb. 28, 2001 地点SIGNED IN:NANJING, CHINA买方 BUYER: NEO GENERAL TRADING CO. P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditio

25、ns stipulated below. 1. 品名及规格 Commodity & Specification 2. 数量 Quantity 3. 单价及价格条款 Unit Price & Trade Terms 4. 金额 Amount CFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSHROOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. 1700CARTONS USD7.

26、80 USD13260.00Total: 1700CARTONSUSD13260.00 允许 With 溢短装，由卖方决定 More or less of shipment allowed at the sellers option 5. 总值 Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY. 6. 包装 Packing EXPORTED BROWN CARTON 7. 唛头 Shipping Marks ROSE BRAND 178/2001RIYADH 8. 装运期及运输方式 Time of Shipment & m

27、eans of Transportation Not Later Than Apr.30, 2001 BY VESSEL 9. 装运港及目的地 Port of Loading & Destination From : SHANGHAI PORT, CHINA To : DAMMAM PORT, SAUDI ARABIA10. 保险 Insurance TO BE COVERED BY THE BUYER. 11. 付款方式 Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irre

28、vocable Letter of Credit payable at sight to reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment. 12. 备注 Remarks The Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO.,LTD. (signature) (signature) 2信用证 2001MAR22

29、09:18:11 LOGICAL TERMINAL E102 MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051BASIC HEADER F 01 BKCHCNBJA940 0588 550628 APPLICATION HEADER 0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N *ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE) USER HEADER SER

30、VICE CODE 103: (银行盖信用证通知专用章) BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115: SEQUENCE OF TOTAL * 27 1 / 1 FORM OF DOC. CREDIT * 40 A REVOCABLE （1） DOC. CREDIT NUMBER * 20 0011LC123756 DATE OF ISSUE 31 C 010320 （2） DATE/PLACE EXP. * 31 D DATE 010505 PLACE CHINA （3） APPLICANT * 50 NEO GENERAL

31、TRADING CO. （4） P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213 BENEFICIARY * 59 DESUN TRADING CO., LTD. （5） HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363 AMOUNT * 32 B CURRENCY USD AMOUNT 12260, （6） AVAILABLE WITH

32、/BY * 41 D ANY BANK IN CHINA, （7） BY NEGOTIATION DRAFTS AT . 42 C 30 DAYS AFTER SIGHT （8） DRAWEE 42 A RJHISARI （9） *ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE) PARTIAL SHIPMTS 43 P ALLOWED （10） TRANSSHIPMENT 43 T NOT ALLOWED （11） LOADING ON BRD 44 A CHINA MAIN FORT, CHINA （12） 4

33、4 B DAMMAM PORT, SAUDI ARABIA LATEST SHIPMENT 44 C 010430 （13） GOODS DESCRIPT. 45 A ABOUT 1700 CARTONS CANNED MUSHROOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. （14） DOCS REQUIRED 46 A DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICA

34、TE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F. + FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS A

35、ND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OF DISCHARGE. （15） + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED. + INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN

36、 BEING. （16） + CERTIFICATE OF ORIGIN DULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN. （17） + THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME. +

37、 SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS. + INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT C

38、OVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES. （18） DD. CONDITIONS 47 A ADDITIONAL CONDITION: A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER TH

39、E GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB. （19） CHARGES 71 B ALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES. （20） CONFIRMAT INSTR * 49 WITHOUT （21） REIMBURS. BANK 53 D / / AL RAJHI BANKING AND I

40、NVESTMENT CORPRIYADH (HEAD OFFICE) （22） INS PAYING BANK 78 DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE) SEND REC INFO 72 REIMBURSEMENT IS SUBJECT TO ICC URR 525 TRAILER ORDER IS MAC:E55927A4CHK:7B5059

41、52829AHOB 3信用证的问题并提出修改： 答题前注意事项：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：条款（3） 错误（正确/错误） 若错误，应将： L/C NUMBER 12345 改为： L/C NUMBER 12354条款（5） 正确（正确/错误） 若错误，应将： MAY.14th,2006 TIANJIN 改为： 经审核条款（1） （正确/错误） 若错误，应将： REVOCABLE 改为： 条款（2） （正确/错误） 若错误，应将： 010320 改为： 条款（3） （正确/错误） 若错误，应将： DA

42、TE 010505 PLACE CHINA 改为： 条款（4） （正确/错误） 若错误，应将： NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSA 改为： 条款（5） （正确/错误） 若错误，应将： DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA 改为： 条款（6） （正确/错误） 若错误，应将： CURRENCY USD AMOUNT 12260 改为： 条款（7） （正确/错误） 若错误，应将： ANY

43、BANK IN CHINA,BY NEGOTIATION 改为： 条款（8） （正确/错误） 若错误，应将： 30 DAYS AFTER SIGHT 改为： 条款（9） （正确/错误） 若错误，应将： RJHISARI ALRAJHI BANKING AND INVESTMENTCORPORATION，RIYADH 改为： 条款（10） （正确/错误） 若错误，应将： ALLOWED 改为： 条款（11） （正确/错误） 若错误，应将： NOT ALLOWED 改为： 条款（12） （正确/错误） 若错误，应将： CHINA MAIN FORT, CHINA 改为： 条款（13） （正确/错误） 若