外贸单证实务模拟题及答案

1、外贸单证实务试卷（三）一、单项选择题（每题1分，共15分）1所谓象征性交货是指卖方的交货义务为（）。A.不交货C.凭单交货B.既交单又实际交货D.实际性交货2以CIF价格术语成交的合冋，货物运输保险由卖方办理，所以货物在装运刖所产生的损坏应由（）承担。A.卖方和买方B.卖方C.买方D.保险公司3以CIF价格术语成交的合冋，出口货物运输和出口货物运输保险应由（）。A.卖方和买方办理B.均由卖方办理C.均由买方办理D.买方和卖方办理4.下列出口商品单价的正确表示是（）。A.每件250美元B.每件250美元CIF日本C.每件250美元CIF广州D.每件250美元FOB德国5.支付给中间商的酬金叫（）

2、。A.预付款B.折扣C.佣金D.定金6.国际贸易中使用的票据主要有汇票、本票和支票，其中（）使用最多。A.汇票B.本票C.支票D.汇票和本票7.出票人签发支票时，应在付款银行存有不低于票面金额的存款。如果存款低于票面金额，这种支票称之为（）。A.空头支票B.划线支票C.现金支票D.转账支票8.国际贸易的货款结算可以采用多种支付方式，其中建立在银行信用基础上的方式有（）。A.电汇B.票汇C.托收D.信用证9.汇票的收款人有三种填写方式，根据我国票据法的规定，其中凡签发（）的汇票无效。A.限制性抬头B.指示性抬头C.持票人或来人抬头D.记名抬头10承兑是指汇票付款人承诺对远期汇票承担到期付款责任的

3、行为。我国票据法规定，自收到提示承兑汇票之日起（）内，付款人须做出承兑。A.3日B.A.3日C.5日D.6日TOC o 1-5 h z可转让信用证必须由开证行在证中注明“可转让”字样，其可转让（）。A.1次B.2次C.3次D.4次如果信用证没有规定最晚交单期，一般为装期后（）。A.10天B.15天C.20天D.21天出口商须填写（），委托货代向船运公司办理租船订舱手续A.海运货物运输合同B.海运货物委托书C.装运单D.装货单14出口货物在港口装船后，由船长或大副签发收货单，船运公司凭收货单或通过货代向出口商签发（）。A.已装船海运提单B.提单C.已装船清洁提单D.待装船提单15货物装船后，出口

4、商持全套出口结汇单据送至（）进行议付。A.开证行B.议付行C.付款行D.银行二、多项选择题（每题2分，共10分）（）1、根据2000通则中，F0B,CFR,CIF术语仅适应于海运或内河运输，如果双方当事人无意以船舷为界交货，则应改用术语。A.FASB.FCAC.CPTD.CIP（）2、下面托运单栏目中，须由船公司填写的是.A.提单编号B船名.C.船期D.托运单编号（）3、在国际货物买卖过程中，商品价格通常包括的内容是A.计价货币B.计量单位C.单位金额D.国际贸易术语（）4、商业发票的作用主要有.A.进出口报关完稅必不可少的单据B.是全套单据的中心C.是结算货款的依据D.是物权凭证（）5、装运

5、期的规定办法通常有A.规定某月内装运B.规定在收到信用证后若干天C.规定在某一天装运完毕D.规定跨月装运三、判断题（每题1分，共10分）（）1.UCP500规定，凡“约”，“大约”用于信用证金额，数量和单价时，可解释为有10%的增减。（）2.佣金可分为明佣和暗佣。（）3.如按CIF贸易术语成交的贸易合同，出口货物在运输途中灭失，即使出口商提供了信用证规定的全套单据，出口商仍有权拒收货款。（）4买方来电表示接受卖方发盘，但要求将D/P即期改为D/P远期，卖方缄默，此时合同成立。（）5.如合同未规定卖方在货物装船后向买方发装运通知，卖方就没有该义务。（）6.关于逾期接受，公约规定，逾期接受是否有效

6、，关键看发盘人如何表态。（）7根据UCP500的规定，交单议付时，银行一般不接受早于开证日的单据。（）价格条件下，一般都由买方负责出口清关，支付关稅。（）9.汇付是付款人主动通过银行等将款项交收款人的支付方式，所以属于商业信用，而托收通常由银行托收，因它属于银行信用。（）10.在有效期之内，如果发生开证行倒闭或拒付，保兑行可以向受益人追索。四、案例题（每题5分，共15分）1某公司与日商签订一份出口销售合同，合同的标的是APPLEWINE（苹果酒）。日商来证中描述的品名是CIDER（苹果酒）。卖方按信用证规定如期装运，并安全到达目的地。由于当时苹果酒市场的价格较大幅度走低，日商以单据与信用证规定

7、的品名不同，不接受货物并拒绝付款。试分析其原因和教训。2.上海某进出口公司对日本出口100000公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限内，在大连、新港各装500000公吨于同一航次的“奋发”号船上，提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。请问：这是否导致单证不一？为什么？3我方同外商洽谈一笔出口业务，双方同意以CIF价格条件成交，并就具体价格达成一致。签约时,客户认为该批货物季节性强，因此要求在合同订明：“卖方须于当年10月份在中国上海港装运，并保证货物于11月底之前到达目的地。否则，买方有权撤销合同并要求损害赔偿”。请问这是CIF

8、价格条件吗？为什么？五、操作题（共50分）1、根据2000年通则的规定，就下表各栏内分别填入“买方”或“卖方”。（10分）贸易术语风险责任费用谁承担货装上船后的风险谁办理租船订舱谁办理保险谁支付到目的港的运费谁支付保险费FOBCFRCIF2、填制开证申请书(20分)A、资料S/CNO：SOT0405127DATE:,2005THEBUYER:SHANGHAIIMPORT&EXPORTTRADECORPORATION1321ZHONGSHANROADSHANGHAI,CHINASELLERS:DenseLightSemiconductorsPteLtd6-2OHTEMACHI,CHIYADA-K

9、U,TOKYO,JAPANDESCRIPTOFGOODS：100%COTTONKNITTEDSKIRTARTARTNO.H32332Amount：CIFSHANGHAIPACKING：PACKEDIN35CARTONSOF100PCSEACHDELIVERY：BEFORE,.2005.PORTOFLOADING:OSAKAPORTOFDESTINATION:SHANGHAI10.PARTIALSHIPMENTS:NOTALLOWED:ALLOWEDTERMSOFPAYMENT:IRREVOCABLEDOCUMENTARYCREIDTATSIGHT.TheBuyersShallIssueAnIr

10、revocableL/CAtSightBefore,2005DOCUMENTS：ThreecopiesofSignedCommercialInvoiceindicatingcontractnumber.ThreecopiesofPackingList.TwocopiesofCertificateofQualityissuedbymanufacture.within12hoursafterthegoodsarecompletelyloaded,theSellershallFAXtonotifytheBuyerofthecontractnumber,nameofcommodity,quantity

11、,grossweight,B/LNo.andthedateofdelivery.FullsetofcleanonboardoceanBillofLadingmadeouttoorderofshipper,andmarkedfreightprepaidandshowingfreightamount.InsurancePolicyFor110PercentOfTheInvoiceValueCoveringAllRisksAndWarRiskByTheSeller开证形式：电开B、填开证申请书IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONBeneficiary(ful

12、lnameandaddress)L/CNo.ExCardNo.ContractNo.Da.teandpla.ceofexpiryofthecreditPartialshipmentsallowednotallowedTransshipment口allowednotallowedIssuebyairmailWElhbriefadvicebyteletransmissionIssuebyexpressdeliveryIssuebyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatchtakinginch

13、angeat/fromnotlaterthanfortransportationAmount(bothinfiguresandwords)DescriptionofgoodsPacking:Creditavailablewh口bysightpaymentbyacceptancebynegotiationbydeferredpaymentatagainstthedocumentsdetailedhereinandbeneficiarysdraftfor%oftheinvoicevalueat/on口FOB匚C&F匚CIForothertermsDocumentsrequired:(markswi

14、thX)()SignedCommercialInvoiceincopiesindicatingL/CNo.andContractNo.()FullsetofcleanonboardoceanBillsofLandingmadeoutandblankendorsed,marked“freighttocollect/prepaidshowingfreightamount”notifying()AirWaybillsshowing“freighttocollect/prepaidincludingfreightamount”andconsignedto()Memorandumissuedbycons

15、ignedto()InsurancePolicy/Certificateincopesfor%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering(OceanMarineTransportation/AirTransportation/OverLandTransportation)AllRisks,WarRisks()ParkingList/WeightMemoincopiesissuedbythequantity/grossandtheweightsceachpackin

16、gandpackingconditionascalledbytheL/C()CertificateofQuantity/Weightincopiesissuedbyanindependentsurveyoratloadinport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.()CertificateofQuanlityincopiesissuedbymanufacturer/publicrecognizedsurveyor/()Beneficiaryscertified

17、copyofcabledispatchedtotheaccounteeswithinhoursaftershipmentadvisingnameofvessel/flightNo./wagonNo.,datequantity,weightancvalueofshipment()BeneficiarysCertifyingthatextracopiesofthelocumentshavebeendispatchedaccordingtothecontractterms.()ShippingCosCertificateattestingthatcarryingvesselischarteredor

18、bookedbyaccounteeortheirshippingagents:Additionalinstructions:()Allbankingchargesoutsidetheopeningbankareforbeneficiarysaccount.()Documentsmustbepresentedwithdaysafterthedateofissuanceofthetransportdocumentsbutwiththevalidityofthiscredit.()Thirdpartyasshipperisnotacceptable.ShortForm/BlankBackB/Lisn

19、otacceptable.4.()Bothquantityandamount%moreorlessareallowed.5.()prepaidfreightdrawninexcessofL/CamountisacceptableagainstpresentationoforiginalchargesvoucherissuedbyshippingCo./AirLine/oritsagent.To:BANKOFCHINADate:AccountNo.:with(nameofbank)Transactedby：(Applicant:namesignatureofauthorizedperson)Te

20、lephoneNo.:(withseal)3、审证：根据以下合同内容审核信用证，找出不符点并进行修改.(20分)大连进出口贸易公司DALIANIMPORT&EXPORTTRADECORPORATION.231XISHANROADDALIAN,CHINASALESCONTRACTTEL：HX050264FAX：DATE:：,2005TOMESSRE:：TKAMLACORPORATION6-7,KAWARAMACHOSAKA,JAPANDearSirs,Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasspec

21、ifiedbelow:DESCRIPTIONSOFGOODSQUANTITYU/PRICEAMOUNTCOTTONDISHCLOTHARTARTPackedin250cartons5000PCS5000PCSCFROSAKAUSDUSDUSD2USD2LOADINGPORT:DALIANDESTINATION:OSAKAPORTPARTIALSHIPMENT:PROHIBITEDTRANSHIPMENT:PROHIBITEDPAYMENT:IRREVOCABLELETTEROFCREDITATSIGHT.TIMEOFSHIPMENT:LATESTDATEOFSHIPMENT,2005THEBU

22、YER:KAMLACORPORATION高田一郎B、信用证SEQUENCEOFTOTALFORMOFDOC，CREDITTHEBUYER:KAMLACORPORATION高田一郎B、信用证SEQUENCEOFTOTALFORMOFDOC，CREDITDATEOFISSUEDATEANDPLACEOFEXPIRYAPPLICANT*27*40A：IRREVOCABLE31C：050105THESELLER:DALIANIMPORT&童莉*31D：DATE050418PLACEINTHECOUNTRYOFBENEFICIARY*50：FUJIBANKLTD1013,SAKULATOKYO,JAPA

23、NISSUINGBANK52A：FUJIBANKLTDISSUINGBANK52A：FUJIBANKLTDBENEFICIARYBENEFICIARYAMOUNTAVAILABLEWITH/BYDRAFTSAT1013,SAKULATOKYO,JAPAN*59：DALIANIMPORT&EXPORTTRADECORPORATION.231XISHANROADDALIAN,CHINA*32B：CURRENCYUSDAMOUNT*41D：ANYBANKINCHINABYNEGOTIATION42C：DRAFTSAT15DAYSAFTERSIGHTFORFULLINVOICECOSTDRAWEE42

24、A：FUJIBANKLTDPARTIALSHIPMENTS43P：ALLOWEDTRANSSHIPMENT43T：PROHIBITEDLOADINGONBOARD44A：SHANGHAIFORTRANSPORTATIONTO44B：OSAKAPORTLATESTDATEOFSHIPMENT44C：,2005DESCRIPTOFGOODS45A：COTTONDISHCLOTHART5000PCSUSDPCART5000PCSUSDPCCFRDALIANDOCUMENTSREQUIRED46A：+SIGNEDCOMMERCIALINVOICEINTRIPLICATE.+PACKINGLISTINT

25、RIPLICATE+CERTIFICATEOFORIGINGSPCHINAFORMA,ISSUEDBYTHECHAMBEROFCOMMERCEOROTHERAUTHORITYDULYENTITLEDFORTHISPURPOSE.+3/2SETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT.+FULLSETOFNEGOTIABLEINSURANCEPOLICYORCERTIFICATEBLANKENDORSEDFO

26、R110PCTOFINVOICEVALUECOVERINGALLRISKSCHARGES71B：ALLBANKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOFBENEFICIARY.PERIODFORPRESENTATION48：DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT.根据销售合同的内容审核题中信用证，找出信用证中的不符点，并在下面详细列出外贸单证实务试卷（三）答案一、单项选择题（每题1分，共15分）二、多项选择题（每题2分，共1

27、0分）三、判断题（每题1分，共10分）V2.V3.X4.X5.X6.V7.X8.X9.X10.X四、案例题（每题5分，共15分）1.答：根本原因是单证不符导致的结果。应吸取的教训是：制单必须以信用证内容为依据，做到单证一致。2答：不会造成单证不一致。因为根据有关规定：同一船只、同一航次中多次装运的货物，即使提单显示不同的装运日期、不同的装运港或不同的提单号，都不能视作分批装运。3答：不是CIF价格条件。因为2000年通则的规定CIF贸易术语是象征性交货，即卖方的义务是凭单交货。五、操作题（共50分）1、根据2000年通则的规定，就下表各栏内分别填入“买方”或“卖方”。（10分）贸易术语风险责任

28、费用谁承担货装上船后的风险谁办理租船订舱谁办理保险谁支付到目的港的运费谁支付保险费FOB买方买方买方买方买方CFR买方I-、.卖万买方I-、.卖万买方CIF买方I-、.卖万买方I-、.卖万I-、.卖万2、填制开证申请书IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTo:BANKOFCHINADate:,2005Beneficiary(fullnameandaddress)DenseLightSemiconductorsPteLtd6-2OHTEMACHI,CHIYADA-KU,TOKYO,JAPANL/CNo.ExCardNo.ContractNo.SOT040

29、5127Dateandplaceofexpiryofthecredit.2005TAPANPartialshipmentsallowed口notallowedTransshipment口alloldnotallowedIssuebyairmailWithbriefadvicebyteletransmissionIssuebyexpressdeliveryIssuebyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatchtakinginchangeat/fromSHANGHAInotlatertha

30、n,2005fortransportationOSAKAAmount(bothinfiguresandwords)USDSAYUSDTENTHOUSANDSEVENHUNDREDANDFIFTYONLY.Descriptionofgoods100%COTTONKNITTEDBLOUSEH32331H32332Packing:PACKEDIN35CARTONSOF100PCSEACHCreditavailablewithbysightpaymentbyacceptaCSebynegotiationbydeferredpaymentatagainstthedocumentsdetailedhere

31、inandbeneficiarysdraftfor%oftheinvoicevalueon口FOB口:&F匚CIForothertermsDocumentsrequired:(markswithX)(X)SignedCommercialInvoicein3copiesindicatingL/CNo.andContractNo.(X)FullsetofcleanonboardoceanBillsofLandingmadeoutTOORDEROFSHIPPERandblanendorsed,marked“freighttocollect/XprepaidXshowingfreightamount”

32、notifying()AirWaybillsshowing“freighttocollect/prepaidincludingfreightamount”andconsignedto()Memorandumissuedbyconsignedto(X)InsurancePolicy/Certificateincopesfor110%oftheinvoicevalueshowingclaimspayabinChinaincurrencyofthedraft,blankendorsed,covering(XOceanMarineTransportation/AirTransportation/Ove

33、rLandTransportation)AllRisks,WarRisks(X)ParkingList/WeightMemoin3copiesissuedbythequantity/grossandtheweightsceachpackingandpackingconditionascalledbytheL/C()CertificateofQuantity/Weightincopiesissuedbyanindependentsurveyoratloadinport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellas

34、thepackingcondition.(X)CertificateofQuanlityin2copiesissuedbyXmanufacturer/publicrecognizeesurveyor/(X)Beneficiaryscertifiedcopyofcabledispatchedtotheaccounteeswithin12hoursaftershipmentadvisingnameofvessel/flightNo./wagonNo.,datequantity,weightandvaofshipment()BeneficiarysCertifyingthatextracopiesofthedocentshavebeendispatchedaccordingtothecontractterms.()ShippingCosCertificateattestingthatcarryingvesselischarteredorbo