2010年6月单证员操作试题及答案2

1、2010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一、根据下述合同内容审核信用证，指出不符之处,并提出修改意见。（36 分）SALES CONTRACTTHE SELLER :NO. WILL09068DATE: JUNE.1,2009SIGNED AT: SHANGHAI,CHINASHANGHAI WILL TRADING. CO.,L TD.NO.25 JIANGNING ROAD, SHANGHAI, CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMCommodity & Sp e

2、cificationQuantityP rice TermsUnit p riceAmountCIF ANTWER PWORK SHORT TROUSERS -100 PCTCOTTON TWILL AS PERORDER3000 PCSUSD10.50/PCUSD31 500.00D0900326,WORK SHORT TROUSERS -100 PCTCOTTON TWILL AS PERORDER5000 PCSUSD12.00/PCUSD60 000.00D0900327 ,TOTAL:8000 PCSUSD91 500.00Total amount: U.S.DOLLARS NINE

3、TY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYThis Sales Con tract is made by and betwee n the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and con diti ons sti pu lated below:Packing: IN CARTONS OF 50 PCS EACHShi

4、pping Mark: AT SELLER S OPTIONTime of Shi pment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWER P, BELGIUMPartial Shi pment and Transshi pment:ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE V ALUEAGAINST ALL RISKS AND W AR RISK AS PER C

5、IC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACHTHE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO th DAYREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15AFTER THE FORESAID TIME OF SHIPM

6、ENT.SELLERBUYERSHANGHAI WILL TRADING CO., L TD 张平NU BONNETERIE DE GROOTELJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL ：1/140A: FORM OF DOC.CREDIT： IRREVOCABLE20: DOC.CREDIT NUMBER：132CD637273031C: DATE OF ISSUE ： 09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：

7、 DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK ：ING BELGIUM NV/SV(FORMERL Y BANK BRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., L TDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD

8、 AMOUNT 19 500.0041A:A VAILABLE WITH B YANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT 30 DAYS AFTER SIGHT 43P:PARTIAL SHIPMTS ：NOT ALLOWED 43T:TRANSSHIPMENT ：ALLOWED 44E:PORT OF LOADING ： ANY CHINESE PORT 44F:PORT OF DISCHARGE ：ANTWERP, BELGIUM 44C:LATEST DATE OF SHIPMENT ：0908 1 5 45A:DESCRIPTION O

9、F GOODS42A:DRAWEENU BONNETERIE DE GROOTE+ 3000 PCS SHORT TROUSERS -10OPCT COTTON TWILL AT EUR 10.50/PC AS PERORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS -100PCT COTTON TWILL AT EUR 12.00/PC AS PERORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CF

10、R ANTWERPPACKING: 50PCS/CTN 46A:DOCUMENTS REQUIREDSIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIESFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TOORDER, BLANK ENDORSED, MARKEDFREIGHT COLLECT NOTIFY THEAPPLICANT4.CERTIFICATE OF ORIGIN.PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF

11、 EACH PACKAGESEPARARTELY.INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLEFORM, COVERING ALL RISKS, FROM WAREHOUSE TO W AREHOUSE FOR 120 PCT OF INVOICE V ALUE. INSURANCE POLICY/CERTIFICATE MUSTCLEARL Y STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A

12、: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OREQUIV ALENT.71B: CHARGES ：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATI

13、ON ：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION ： WITHOUT1经审核信用证后存在的问题如下:答案 一：审证1. 31C开证日期不符，根据合同，开证日期应为090702之前;2 31D 有效期不符，根据合同，有效期应为 090915 ；331D 到期地点不符，根据合同，到期地点应在中国；459 受益人名称不符,受益人名称应为”SHANGHAI WILL TADI NG CO.,LTD. ”532B 信用证金额不符,

14、 根据合同,信用证金额应为 USD91 500. 00 ；642C 汇票付款期限不符, 汇票付款期限应为” AT SI GHT” ；742A 汇票受票人有误 , 汇票受票人应为开证行（ ING BELGI UMNV SV( FORMERLY BANKBRUSSELS LAMBERT SA), GENT)或付款行，不应是开证申请人；843P 应为允许分批装运；944E 装运港不符,装运港应为” SHANGHAI ”10. 44C 最迟装运期不符, 最迟装运期应为 090831 ；11 45A 品名不符,品名应为” WORK SHORT TROUSERS” ;12. 45A单价币别不符单价币别应为

15、” USD,不应为” EUR”；1345A 贸易术语不符,贸易术语应为”CIF” ,不应为” CFR” ;14. 45A 合同号有误，应为 WI LL09068;1546A 提单运费项目应注明” FREI GHT PREPAI D” , 不应为” FREI GHTCOLLECT”； 16 46A 保险单的保险金额应为发票金额的” 110PCT” , 不应为”120PCT”1746A 保险险别应为“ ALL RI SKS ANDWAR RISK”1871B 所有费用由受益人负担不合理;19.48 交单期应为装运日期后”15 天”, 不应是装运日期后“ 5天”20.50 申请人有误，应为 NUBO

16、NNETERI E DEGROOTE, AUTOSTRADEWEG69090MEUE BELGI UM;二、根据所给资料审核并修改已填制错误的汇票、提单、保险单34 分）资料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVO

17、ICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. APR.15,2009. EXPRITY DATE MAY31, 2009 FOR BENEFICIARY .AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION98765 DATEDNEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING TO ORDER, BLANK ENDORSED

18、 AND MARKED FREIGHT PREPAID NOTIFY APPLICA NT., MADE OUTINSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER1 BAGS PACKED IN 10 PCS/CARTON1 合同号：ABC234信用证号： DT905012 发票号：1234567 发票日期： 2009 年5 月5 日

19、发票金额： USD108000 CIF NEW YORK装运港： TIANJIN CHINA目的港： NEW YORK USA装船日期： 2009 年 5 月15 日开船日期： 2009 年 5 月15 日发票签发人： ABC LEATHER GOODS CO., LTD.ALICEG.W: 2408KGSN.W: 2326KGSMEASUREMENT: 21.70CBMNO OF P ACKAGES: 500 CARTONS 船名、航次号：SUN V.126提单号 码：CNS010108895集装箱号/封 号：YMU259654/56789 运输标记： XYZ1234567NEW YORKN

20、OS.1-500保险单号码：HMO P09319089BILL OF EXCHANGE信用证号Draw n under: XYZ TRADING COMP ANY日期Dated: May 15, 2009L/C NO. 89765号码汇票金额中国天津No.123456Exchange for | USD108,000.00| Shanghai.Chi na Date: J une 1,2009见票日后（本汇票之副本未付）付交At*sight of this FIRST of Excha nge(Sec ond of Excha nge being unp aid)pay to the orde

21、r ofBANK OF CHINA ，TIANJIN BRANCH金额the sum of I US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONL Y此致To: XYZ TRADING COMP ANYABC LEATHER GOODS CO.,ALICE 1Shipp er I nsert Name, Address and PhoneABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINAB/L No. CNS010108895Con sig nee Insert Name, Address

22、 and PhoneXYZ TRADING COMPANY456 SP AGNOLI ROAD, NEW YORK11747 USA中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and PhoneXYZ TRADING COMP ANY456 SP AGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No.Port of Load ingSUN V.126Port of DischargeLONG BEACHMarks & Nos.Co ntai ner / Sea

23、l No.No. ofContain ers orPackagesSHANGHAIPort of Desti nati onTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGIN ALPort-to-P ortBILL OF LADINGShipped on board and con diti on exce pt as other- Descri ption of GoodsGross Weight KgsMeasureme ntXYZ1234567LONG BEACHNOS.1-5005,000 PCSLEATHER GOODS2400KGS20

24、.70CBMFREIGHT PREP AIDYMU259654/56789Descri ption of Con te nts for Shi pperUse On ly (Not part of This B/L Con tract)Total Number of containers and/or p ackages (in words) SAYFIVE THOUSAND PCS ONLYEx. Rate:Prep aid atPayable atPlace and date of issueLONG BEACHTIANJIN MAY. 30,2009Total Prep aidNo. o

25、f Origi nal B(s)/LSigned for the CarrierTHREE (3)COSCOOONAI NEER LI NES+-ADEN ON BOARD THE VESSELDATE： MAY.30, 2009 BY： COSCGCONTAI NER LI NEs+货物运输保险单CARGO TRANS PO RTATION INSURANCE P OLICY中SAW財脸总公司设于北京一九四九北京2008年奥运会银宜合作仅桦年创立Head Of i ce Beji ngEstabli shedin 1949 发票号 (INVOCE NO)123456保单号次合同号(COrTR

26、ACTNO) ABC234POLICY NO HMOP09319089信用证号(L/C NO) DT905012被保险人（I NSURED）中国人民财产保险保险有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列XYZ TRADING COMP ANY特款承保下述货物运输保险，特立本保险单。TH S POLI CY OF I N3LRAN3E WITNESSES THAT PI CCPROERTY ANDCASUALTYXMPANY LI M TED ( HEREI NAFTER CALLED ? THE CCMPANY?)

27、AT FEQUEST OFT-E I NSLREDANDI NCONBI CERAT1 ONOF THE AGREEDPREM UMFAIDTO THE COMPANY BY THE I NSUFED, UNCEFTAKES TO I NSUANE THE UNDERMBNTl ONED GDCD6 I NTRANsFOFTATl ONSUBJECT TO THE标记MARKS &N.包装及数量QJANTI TY保险货物项目DESCRTI ON OF GOCDS保险金额AMCUNT I NSUREDXYZ1234567TIANJINNOS.1-5005,000 PCSLEATHER GOODS

28、USD108,000.00CONITI OIS CF TH S POLI CY AS FERTHE CLAUSESRI NTED OERL AND OTHERSFECIAL CLAUSETTACHEDEREON总保险金额 TOTAL AMOUNT I NSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY保费:启运日期:装载运输工具:PREMIUM: AS ARRANGEDDATE OF COMMNCEMENr MAY.30,2009 PER CON/EYANCE : SUN” V. 126FROM TIANJINVI A *TOLONG

29、 BEACHCOND ITION S份正本）及有COVERING ALL RISKS AS PER CIC OF THE PICCC DA TED 01/01/1981.所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有关文件。如一份正本已用于索赔，其余正本自动失效。I N THE EVENT OF LOSS OR AMGE WHI CH MAY RESULT I N ACLAIMUNERTHS POLI CY，I NNEDI ATE NGTl CE MUST BE G VER TO THE COMANY SAGENT

30、 ASE NH ONEDWH CH HAS BEEN I SSJED I NHEREUNDER CLAIMS, I F ANY ONE OF THE OR G NAL PO.I CYORIG NL TOGETHER WTH TTHE RELEVENT DOCLMENTS SHALL BESURFENDEREDTO THE COMPANY. I F ONE OF THE OI GNAL POJCY HAS BEEN ACGCMPLI SI-ED. THE OTl-EFS TO BEVO D.赔款偿付地点中国人民财产保险股份有限公司上海市分公司PI CC Pr op erty and Casual

31、ty COnpany Li m ted.XXX SnanghaiOLAI M PAYABLEAT/1 N TIANJININ USD出单日期GEERALISSU N3 DATE MAY 16, 2009MANAGER答案汇票改错：（10分）1.Drawn under:后应为 ROYAL BANKCF NEWYCFK2.信用证号应为DT905012/98765 （二者选其一）3.开证日期应为APR. 15, 20094.汇票编号应为12345675.金额小写应为USD97, 200.006.出票日期：不早于2009年5月15日，不晚于2009年5月31日7.汇票期限应为 At 30 days a

32、ft er sight8.金额大写应为 US DOLLARS NI NETY- SEVEN THUSAMD WCHUICREDCNLY9.受票人应为 ROYAL BANKOF NEWYORK10.出票人应为 ABC LEATHER GOdB OQ, LTD.11.出票地点应为TIANJIN提单改错：（12分）1. Consi gnee 应为 To Order2. Port of Loadi ng 应为 TIANJIN 3Port of Discharge 应为 NEWYORK4唛头中的目的港应为 NEWYORK56品名应为 Leather Bags7毛重应为 2408KGS8尺码应为 21.

33、70CBM包装件数应为” 500 CARTONS”, 不应是”5, 000 PCS”9大写件数应为 SAY FI VE HUNDRED CARTONSONLY10. 运费支付地点应为 TI ANJI N11 提单签发日期应为 MAY 15, 200912. 装船日期应为 MAY 15, 2009保险单改错：（ 12 分）21. 发票编号应为 1234567被保险人应为” ABC LEATHER GO ODS CO., LTD.”3唛头中的目的港应为 NEWYORK4包装件数应为 500 CARTONS5品名应为 LEATHER BAGS6保险金额应为 USD118800. 007保险金额大写有

34、误 , 应与小写金额一致8起运日期应为“ MAY 15, 2009 “9目的港应为 NEWYORK10. 险别应为一切险加战争险11 保险赔付地点应为 NEWYORK12.保险单出单日期应不晚于 2009 年 5 月 15 日13. 保险人应为天津分公司14. 保险单份数为 2 份三、根据已知资料缮制商业发票、装箱单、装船通知（30 分）1. 信用证资料ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL ：1/1 40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：KLMU1234

35、 31C: DATE OF ISSUE ： 09072840E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY： DATE 090915 PLACE CHINA51D:APPLICANT BANK ：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC COMPANY ,

36、SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:A VAILABLE WITH B YANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT SIGHT FOR FULL INVOICE V ALUE 42A:DRAWEE ：ISSUING BANK 43P:PARTIAL SHIPMT ：NOT ALLOWED 43T:TRANSSHIPMENT ：NOT ALLOWED 44E:PORT OF LOADING ：SHA

37、NGHAI, CHINA44F:PORT OF DISCHARGE ：SAID, EGYPT 44C:LATEST DATE OF SHIPMENT ：090830 45A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKED INSEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON UNITPRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R. CHINA 46A:DOCUM

38、ENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/CISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIEDTO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.2.NEUTRAL PACKING LIST INDICATINGQUANTITY, N. W. AND G. W. OF EACHPACKAGE, TTL QU

39、ANTITY, N. W. AND G.W., AND PACKING CONDITIONS ASREQUIRED BY L/C.3.BENEFICIARY S CERTIFIED COPY OFSHIPPINGADVICE TO THE APPLICANTADVISING MERCHANDISE, SHIPMENT DATE, GROSS VOYAGE OF VESSEL, CARRIER S NAME, PORT OFINVOICE VALUE, NAME ANDLOADING AND PORT OFDISCHARGE IMMEDIATEL Y ON THE DATE OF SHIPMEN

40、T.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANTUNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT AREFORACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATION ：WITHIN 15 DAY

41、S AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT2.附加资料：SHIPPING MARK: A.I.T.C.SUM356/09SAIDC/NO. 1-UP 发票号码： 123QWE 装箱单日 期： 2009.8.19 提单号： COSU299120029 受益人授权签 字人：洪河供货商出仓单显示： 52800 CANS OF MEILING BRAND CANNED ORANGE JAM N.W. 3KG/ CARTONG.W. 4KG

42、/ CARTONM EAS.20X 30X 40CM/ CARTON船名：MOONRIVER V.987 装船日期： 2009.8.30.1 ABC COMP ANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CH INACOMMERCIAL INVOICETO:INVOICE NO.DATE:S/C NO.L/C NO.FROMVIATOBYMARKS & NUMBERSDESCR IP TIONQUANTITYUNIT P RICEAMOUNTOF GOODSTOTALAMOUNT:ABC COMP ANY, SHANGHAINO. 11 CHAN

43、GCHUN ROAD, SHANGHAI, CH INAP ACKING LISTTO :INVOICE NO.DATE:S/CNO.L/C NO.MARKS &NOS & KINDSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.( M)NUMBERSOF PKGSTOTAL P ACKAGES (IN WORDS):1 出口商 Exporter2 进口商 Importer3 运输事项 Transport details10运输标志和集装箱号Shipping marks; Container No.答案装运通知Shipping note4 发票号 In voice No.ABC

44、 COMP ANY, SHANGHAI5 合同号 Con tract No. 6NO. 11 CHANGCHUN ROAD, SHANGHAI, CH6.信用证号 L/C No.INA7 运输单证号 Transport docume nt No.8价值Value9 装运口岸和日期 Port and date of shi pment11包装类型及件数；商品名称或编码；商品描述Number and kind of p ackages; Commodity No.; Commodity descri ption12出口商签章Exp orter sta mp and sig natureI NVO

45、CE NO 123QWDATE: JUL. 28, 2009S C NO SUM356/ 09ABC COMP ANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI,C H INACOMMERCIAL INVOICETOALOSMNY I NTERNATI ONAL TRADEQO.177 ALHRAM STREETSECOND FLOO-G102AEGYPT 12111L/C NO KLMU1234FROM SHANGHAIVI A _ xxxxTO SAIDBY VESSELMARKS & NUMBERSSLM356/09SAI DC/NO 1-4400

46、TOTALAMOUNT:ABC COMPANY, SHANGHAIQUANTITYN ROAD, SHANGHAI,DESCRI PTIONOFNO. 11 CHANGCHLGOODSUNIT P RICECH INAAMOUNTCANNED ORANGE JAM(MEILING BRAND)P ACKED IN SEAWORTHY52800 CANS4400 CTNSCFR SAIDUSD28,820.00CARTONS250 GRAM /CAN12 CANS/ CARTONUSD6.55/CTNTOTAL :4400 CTNS或52800 CANSUSD28,820.00U.S.DOLLARS TWENTY-EIGHT THOUSAND EIGHT HUNDRED AND