《进出口合同练习题》word版

1、 进出口合同的履行一、单项选择题1、所谓单证“相符”的原则，是指受益人必须做到（ ）。A、单据与合同相符B、单据和信用证相符C、信用证和合同相符D、修改后信用证与合同相符2、进口“短卸报告”的签发者为（ ）、船方 、港务局 、商检局 、海关3、国外来证规定：针织布1000克，每克2美元；总金额为about 2000美元，禁止分批装运。则卖方向银行支取金额最多应为（ ）美元。A、2000 B、2200 C、2100 D、21504、审核信用证的依据是（ ）A、合同及UCP500的规定 B、以整套单据 C、开征申请书 D、商业发票 5、一份CIF合同下，合同及信用证均没有规定投保何种险别，交单时保

2、险单上反映出投保了平安险，该出口商品为易碎品，因此（ ）。A、银行将拒收单据B、买方将拒收单据C、应投保平安险加破碎险D、银行应接受单据6、海运提单中对货物的描述（ ）。A、必须与L/C完全相同B、必须使用货物的全称C、只要与L/C对货物的描述不相抵触，可以用货物的统称D、必须与商业发票的填写完全一致7、进口许可证自签发之日起（）内有效。 A、三个月 B、一年 C、一个月 D、半年8、进口货物的收货人货他们的代理人在货物抵达卸货港后，即应该向海关申报。法定申报时限为自运输工具申报进境之日起（ ）天内。A、3 B、7 C、14 D、15 二、多项选择题1、对于下列单据，（ ）是银行有权拒受的。A

3、、迟于信用证规定的到期日提交的单据B、迟于装运日期后15天提交的单据C、内容与信用证内容不相符的单据D、单据之间内容有差异的单据2、制单结汇节工作中必须做到一致是（ ）。A、单单一致 B、单证一致 C、单货一致 D、单合（同）一致3、因租船订舱和装运而产生的单据是( )。A、托运单 B、装货单 C、收货单 D、提单4.货到目的港后，买方发现货物短失，它可以向（ ）索赔。A、卖方 B、承运人 C、保险公司 D、目的港政府管理部门5、审核信用证和审核单据的依据分别是（ ）和（ ）。A、开证申请书 B、合同 C、整套单据 D、信用证6、出口业务中，大多采用CIF价格条件、信用证支付和海洋运输方式成交

4、在此，出口合同履行的主要环节有（ ）A、备货 B、审证 C、租船订舱 D、制单结汇7、进口国要求出口商提供商业发票的目的是（ ） A、作为进口估价完税的依据 B、作为征收差别待遇关税的依据 C、作为征收反倾销税的依据 D、作为进口商付款的依据三、实务操练-根据下面的销售合同审核信用证1、根据合同审核信用证SALES CONTRACT卖方：GREAT WALL TRADING CO.，LTD. CONTRACT NO.：GW2005X06 SELLERS：地址： DATE：ADDRESS： SIGNED AT:NINGBO FAXUYERS:F.T.C CORP.A

5、DDRESS: AKEDSANTERINK AUTO P.O.BOX.9,FINLAND FAX: THIS SALES CONTRACT IS MADE BY AND BETWEEN THE SELLERS AND BUYERS ,WHEREBY THE SELLERS AGREE TO SELL AND BUYERS AGREE TO BUY THE UNDER-MENTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:(1)货号品名及规格NAME OF COMMODITY AND SPECIFICATIO

6、NS（2）数量QUANTITY（3）数量UNIT（4）单价UNIT PRICE（5）金额AMOUNTHALOGEN FITTING W500 10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED9600 PCSPCCIF HELSINKI USD3.80/PCUSD36480.00TOTAL AMOUNT USD36480.00（6）PACKING ：CARTON（7）DELIVERY FROM NINGBO TO HELSINKI （8）SHIPPING MARKS： N/M（9）TIME OF PAYMENT :BY 100% CONFI

7、RMED IRREVOCABLE LETTER OF CREDIT IN FAVOR OF THE SELLERS TO BE AVAILABLE BY SIGHT DRAFT TO BE OPENED AND TO REACH CHINA BEFORE MAY 1,2004 AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE FORESAID TURE OF SHIPMENT .LC MUST MENTION THIS CONTRACT MUMBER LC ADVISED BY BANK OF

8、CHINA NINGBO BRANCH .ALL BANGING CHARGES OUTSIDE CHINA (THE MAINLAND OF CHINA ) ARE FOR ACCOUNT THE DRAWEE.(11)INSURANCE : TO BE EFFECTED BY SELLERS FOR 110% OF FULL INVOICE VALUE COVERING F.P.A UP TO HELSINKI TO BE EFFECTED BY THE BUYERS .(12)ARBITRATION :ALL DISPUTE ARISING FROM THE EXECUTION OF O

9、R IN COMMECTION WITH THIS CONTRACT SHALL BE SETTLED AMICABLE BY NEGOTIATION .IN CASE OF SETTLEMENT CAN BE REACHED THROUGH NEGOTIATION THE CASE SHALL THEN BE SUBMITTED TO CHINA INTERNATIONAL ECONOMIC &TRADE ARBITRATION COMMISION.IN SHENZHEN ( OR IN BEIJING ) FOR ARBITRATION IN WITH ITS SURE OF PROCED

10、URES .THE ARBITRAL AWARD IS FINAL AND BINDING UPON BOTH PARTTIES FOR SETTING THE DISPUTE . THE FEE .FOR ARITRATION SHALL BE BOME BY THE LOSING PARTY UNLESS OTHERWISE AWARDED.THE SELLER:GREAT WALL TRADING CO.,LTD THE BUYER:ALLCE 马丁 ISSUE OF DOCUMENTARY CREDIT ISSUING BANK ：METITABANKLTD.，FINLAND.DOC

11、CREDIT NO：REVOCABLECREDIT NUMBER：LRT9802457DATE OF ISSUE：040416 PLACE FINLANDAPPLICANT ：F.T.C.CO. AKEKSANTERRINK AUTOAMOUNT：USD3648.00（SAY U.S DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED AND EIGHT ONLY）AVAILABLE WITH /BY ：ANY BANK IN ADVISING COUNTRY BY NEGOTIATION DRAFT AT： DRAFTS AT 20 DAYS SIGHT FOR

12、 FULL INVOICE VALUE PARTIALSHIPPMENTS： NOT ALLOWEDTRANSSHIPMENT：ALLOWEDLOADING IN CHARGE ：NINGBOFOR TRANSPORT TO ：HELSINKISHIPPMENT PERIOD: AT THE LATEST MAY 30,2004DESCRIP OF GOODS : 960PCS OF HALOGEN FITTING W500,USD6,80 PER SALES CONRRACT GW2005M06DD22.4.2004 CIF HESINKIDOCUMENTS REQUIRED :*COMME

13、RCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES *PACKING LIST IN 2 COPIES *FULL SET OF CLEAN ON BOARD MARINE BILLS OF ALDING ,MADE OUT TO ORDER ,MARKED “FREIGHT PREPAID “AND NOTIFY APPLICANT (AS INDICATE ABOVE )*GSP CERTIFICATE OF ORIGIN FOBM A .CERTIFYING GOODS OF ORIGIN IN CHINA ,ISSUED BY COMPETENT

14、AUTHORITIES*INSURANCE POLICY /CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC, INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI,FOR AT LEAST 120 PCT OF CIF -VALUE .*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS&

15、NET WEIGHT ,VESSEL NAME,BILL OF LADING NO., AND DATE ,CONTRACT NO.VALUE.PRESENTATION PERIOD:6DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT CONFIRMATION:WITHOUTINSTRUCTIONS: THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL . DIRECT TO US IN TWO CONSECUTIVE LOTS, UP

16、ON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK .2、审证资料合同资料销售合同SALES CONTRACT Contract No.:RT05342 DATE: MAR.20,2005 SIGNED AT:SHANGHAISELLERS: SHANGHAI TOOL IMPORT&EXPORT CO.,LTD TELDDRESS:31,GANXIANG ROAD SHANGHAI,CHINA

17、 FAXUYERS:MAMUT ENTERPRISESAV TEL:024-4536-2453ADDRESS:TARRAGONA75-3ER,BARCELONA,APAIN FAX:024-4536-2452THIS CONTRACT IS MADE BY AND BETWEEN THE SELLERS AND BUYERS ,WHEREBY THE SELLLS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDER-MENTIONED GOODS ACCORDING TO THE CONDITIONS STIPUL

18、ATED BELOW:(1)NAME OF COMMODITY AND SPECFICATIONS (2) QUANTITY (3)UNIT PRICE (4)AMOUNT HAND TOOLS 1)9PC EXTRALONGHEXKEY SET2）8PCDOUBLE OFFSETRINGSPANNER3）12PCDOUBLE OFFSETRINGSPANNER4）12PC COMBINATION SPANNER5）10PC COMBINATION SPANNERAS PER PROFORMA INVOICENO20050329 DATEDMARCH10，20051200SETS1200SET

19、S800SETS1200SETS1000SETSFOBSHANGHAIUSD1.76USD3.10USD7.50USD3.55USD5.80USD2112.00USD3720.00USD6000.00USD4260.00USD5800.00USD21892.00TOTALAMOUNT5400SETSUSD21892.00(5) PACKING: 8PC DOUBLE OFFSET RING SPANNER PACKED IN 1 PLASTIC CARTON OF 16 SETS EACH; 9PC EXTRA LONG HEX KEY SET, 12PC COMBINATION SPANNE

20、R,10PC COMBINATION SPANNER PACKED IN 1 PLASTIC CARTON OF 10 SETS EACH; 12PC DOUBLE OFFSET RING SPANNER PACKED IN THREE 40CONTAINER(6)DELIVERY FROM SHANGHAI, CHINA TO BARCELONA,SPAIN(7)SHIPPING MARKS M.E BARCELONA C/NO.1-UP(8)TIMES OF SHIPMENT : LATEST DATE OF SHIPMENT MAY.10,2005(9)PARTIAL SHIPMENT:

21、 NOT ALLOWED(10)TRANSSHIPMENT: ALLOWED(11)TERMS OF PAYMENT: BY 100%CONFIRMED IRREVCABLE LETTER OF CREDIT TO BE AVAILABLE AT 30 DAYS AFTER SIGHT DRAFT TO BE OPENED BY THE SELLERS. L/C MUST MENTION THIS CONTRACT NUMBER L/C ADVISED BY BANK OF CHINA SHANGHAI BRANCH. ALL BANKING CHARGES OUTSIDE CHINA (TH

22、E MAINLAND OF CHINA ) ARE FOR ACCOUNT DRAWEE.(12) ARBITRATION: ANY DISPUTE ARISING FROM THE EXECUTION OF OR IN CONNECTION WITH THIS CONTRACT SHALL BE SETTLED AMICABLY THROUGH NEGOTIATION. IN CASE NO SETTLEMENT CAN BE REACHED THROUGH NEGOTIATION, THE CASE SHALL THEN BE SUBMITTED TO CHINA INTERNATIONA

23、L ECONOMIC &TRADE ARBITRATION COMMISION IN SHANGHAI (OR IN BEIJING) FOR ARBITRATION IN ACCORDANCE WITH ITS ARBITRATION RULES THE ARBIRRATION AWARD IS FINAL AND BINDING UPON BOTH PARTIES.THE FEE FOR ARBITRATION SHALL BE BORNE BY LOSING PARTY UNLESS OTHERWISE AWARDED.THE SELLER: SHANGHAI TOOL IMPORT&E

24、XPORT CO., LTDTHE BUYER: MAMUT ENTERPRISESAV信用证资料DOCUMENTARY CREDITSEQUENCE OF TOTAL 27: 1/1FORM OF DOC, CREDIT 40 A: REVOCABLEDOC CREDIT NUMBER 20：31173DATE OF ISSUE 31 C：050531 PLACE CHINA DATE AND PLACE OF EXPIRY 31D: DATE 050531 PLACE CHINA APPLICANT 50: MAMUT ENTERPRISESAV TARRAGONA75-3ERBARCEL

25、ONA, SPAINISSUING BANK 52A: CREDIT ANDORRA ANDORRA LA VELLA, ANDORRABANEFICIARY 59: SHANGHAI TOOL IMPORT &EXPORT CO., LTD 31, GANXIANG ROAD SHANGHAI, CHINAAMOUNT 32B: CURRENCY EUR AMOUNT 21 892.00AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTA AT 42C: AT SIGHTDRAWEE 42A: CREDIT ANDORRA ANDORRA LA VELLA, ANDORRAPARTIAL SHIPPMENTS 43P: ALLOWEDTRANSSHIPMENTS 43T: NOT ALLOWEDLOADING ON BOARD 44A: SHANGHAI FOR TRANSPORTATION TO 44B: BARCELONA (SPAIN)LATE