国际商务单证操作习题集

PAGE《国际商务单证实务》配套习题集商务单证操作习题编著：魏建萍、许丽红班级：____________姓名：____________座号：____________福建信息职业技术学院商贸系《国际商务单证实务》精品课程建设小组目录TOC\o"1-3"\h\z第一部分国际商务单证实务分单操作练习 1项目一信用证分析与审核 1一、信用证分析练习 1二、信用证审核练习 4项目二基本中心单据填制 8一、发票填制练习一 8二、商业发票填制练习二 10三、装箱单填制练习一 12项目三官方单据申请 14一、出境货物报检单填制练习 14二、一般原产地证的填制练习 16三、普惠制原产地证填制练习 18四、原产地证审核及改错 20项目四出口托运申请 22一、托运单填制练习 22项目五投保申请 24一、保险单填制练习一 24二、保险单填制练习二 26项目六出口货物报关 28一、出口货物报关单填制练习 28项目七正本海运提单换取 31一、海运提单填制练习一 31二、海运提单填制练习二 33三、海运提单改错 35项目八结汇单据的准备 38一、受益人证明书填制练习一 38二、受益人证明书填制练习二 39三、受益人证明书改错练习一 40四、受益人证明书改错练习二 41五、装船通知书填制练习 42项目九向银行议付结汇 44一、商业汇票填制练习一 44二、商业汇票填制练习二 45三、商业汇票改错练习 46项目十出口收汇核销和退税 48一、出口收汇核销 48项目十一进口合同履行 49一、开证申请书的填写练习一 49二、开证申请书的填写练习二 51第二部分出口贸易业务综合技能操作练习 55综合一信用证业务 55一、FOB贸易术语信用证业务操作一 55二、FOB贸易术语信用证业务操作二 64三、CFR贸易术语信用证业务操作一 77四、CFR贸易术语信用证业务操作二 83五、CIF贸易术语信用证业务操作一 90六、CIF贸易术语信用证业务操作二 98综合二托收结算方式综合业务 107一、托收结算业务操作 107PAGE29第一部分国际商务单证实务分单操作练习项目一信用证分析与审核一、信用证分析练习（一）信用证资料MT700ISSUEOFADOCUMENTARYCREDITBasicheader F01BKCHGNVJA4001202869609ApplicationHeader700041126icraitmma05065671778372004-11-27N*BANCADICREDITOCOOPERATIVODI*SORISOLEELEPRENO*SORISOLESequenceofTotal：1/1FormofDoc.Credit：IRREVOCABLEDoc.CreditNumber：088696000825DateofIssue：2004-11-15Expiry：DATE2005-01-24PLACECHINAApplicant 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N3DAYSAFTERB/LDATEANDSENTBYFAX.2.QUANTITY3PCTMOREORLESSALLOWED.3.ALLDOCUMENTSMUSTBEMADEOUTINENGLISHLANGUAGE.4.ALLDOCUMENTSMUSTBEAROURLETTEROFCREDITNUMBER.5.DISCREPANCYFEEOFUSD80.00(OREQUIVALENT)WILLBEDEDUCTEDFROMTHEPROCEEDSOFANYDRAWINGIFDOCUMENTSAREPRESENTEDWITHDISCREPANCY(IES)UNDERTHISDOCUMENTARYCREDIT.NOTWITHSTANDINGANYINSTRUCTIONSTOTHECONTRARY,THISCHARGESHALLBEFORTHEACCOUNTOFBENEFICIARY.DetailsofCharges*71B：ALLBANKCHARGESEXCLUDINGISSUINGBANKSAREFORACCOUNTOFBENEFICIARYPresentationPeriod*48：DOCUMENTSTOBEPRESENTEDWITHIN15DAYSFROMSHIPMENTDATE.Confirmation*49：WITHOUTInstructions*78：DISCREPANTDOCUMENTS,IFACCEPTABLE,WILLBESUBJECTTOADISCREPANCYHANDLINGFEEOFUSD50.00OREQUIVALENTWHICHWILLBEFORACCOUNTOFBENEFICIARY.ONRECEIPTOFCOMPLETESETOFDOCUMENTSINCONFORMITYWITHTHETERMSOFTHISCREDIT,WEWILLBEDULYHONOUREDONPRESENTATIONIFTHEDRAFT(S)ACCEPTEDBYAPPLICANT.SendtoRec.Info.*72：THISCREDITISISSUEDSUBJECTTO2007REVISION,I.C.C.PUBLICATIONSNO.600（三）信用证审核根据销售合同的内容审核上述信用证，找出信用证中的不符点，并按顺序详细列出。1．__________________________________________________________________2．__________________________________________________________________3．__________________________________________________________________4．___________________________________________________________________5．___________________________________________________________________6．___________________________________________________________________7．___________________________________________________________________8．__________________________________________________________________项目二基本中心单据填制一、发票填制练习一（一）信用证有关条款Issuingbank：THESAKURABANK,LIMITED56,NANIWA–CHO,CHUO–KU,KOBE,JAPAN20/documentatycreditnumber：KUW2584731c/dateofissue：May15,200431d/dateandplaceofexpiry：June30,2004beneficiaries’country50/applicant：MOMOCO.,LTD.NO.215NADA–KU,KOBE,JAPAN59/beneficiary：HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,HUNAN,CHINA32/currencycodeamount：USD26640,0039a/percentcreditamttolerance：05/0541d/availablewith…by…：Anybankinchinabynegotiation45a/descript.Pofgoodsand/orservices：AsperS/CNo.HNT(04)021Applicant’sRefNo.3–119012,000kgsPu-erhteaatUSD2.22perkg.CIFKobePacked：in50kgspercartons46a/documentsrequired：+commercialinvoiceinoneoriginalplus6copies,showingthatthegoodsexportedareofChineseOrigin,allofwhichmustbemanuallysigned.47a/additionalconditions：+alldocumentsrequiredunderthiscreditmustmentionthisL/Cnumberandtheissuingbankname.（二）参考资料2004年6月12日装“FENCQINGV.25”从广州出运。唛头自行设计。发票号码自行设计。（三）填制要求请根据上述信用证资料及参考资料，填制商业发票。Issuer商业发票COMMERCIALINVOICEToTransportdetailsNo.DateS/CNo.L/CNo.TermsofpaymentMarksandnumbersNumberandkindofpackagesDescriptionofgoodsquantityUnitpriceAmountTOTALQUANTITY：PACKING：TOTAL：二、商业发票填制练习二（一）信用证有关条款。WeherebyestablishourIrrevocableDocumentaryCreditNo.MNL030850datedAUG.25,2003byorderandforaccountofMRISSINAGARMENTSINC(8/FEXECUTIVEBLDG.CENTERGILPUYATCORMAKATIAVE.MAKATICITYPHILIPPINES)infavorofCHINATEXTILESIMPORTANDEXPORTCORP.(8DONG’ANROAD,BEIJING,CHINA)fortheamountofUSD179,700.00availablebyyourmanuallysignedDraftsdrawnonusatsightforfullinvoicevalue.Coveringthefollowinggoods：CIFMAKATI,DISCOUNTOF5%DEDUCTED54,000YARDS100PCTCOTTONDARKNAVYDENIM,12OZ.CTW0945USD2.75PERYARD12,000YARDS100PCTCOTTONINDIGOBLACKDENIM,11OZ.CTW0939USD2.60PERYARDASPERPROFORMAINVOICENOS.PI–187/2003DATED08AUG2003ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS：+SINGEDCOMMERCIALINVOICEINQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.（二）参考资料INVOICENO.MM024DATEDSEP.10,2003SHIPPINGMARKS：M.G.IMANITANO.1-795TOTALPACKAGES：DARKNAVYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMAKATIONSEP.28,2003（三）填制要求请根据上述信用证资料及参考资料填制商业发票。Issuer商业发票COMMERCIALINVOICEToTransportdetailsNo.DateS/CNo.L/CNo.TermsofpaymentMarksandnumbersNumberandkindofpackagesDescriptionofgoodsquantityUnitpriceAmountTOTALQUANTITY：PACKING：TOTAL：三、装箱单填制练习一（一）信用证条款DOC.CreditNumber*20：KRT2899302DateofIssue31：070912Expiry*31D：Date071205PlaceCHINAApplicant*50：CURRENTFUNDSLIMITEDROOM1110CHINACHEMCOLDENPLAZANO.77MODYROAD,TSIMSHATSUIEAST,KOWLOON,HONGKONGBeneficiary*59：GUANGDONGTEXTILESIMPORTANDEXPORTKNITWEARSCOMPANYLIMITED15/F.,GUANGDONGTEXTILESMANSION,168XIAOBEIROAD,GUANGZHOU,CHINAAmount*32B：CURRENCYUSDAMOUNT30384,00Availablewith/by*41D：CREDITISSUINGOFFICEBYPAYMENTPartialShipments43P：FORBIDDENTransshipment43T：PROHIBITEDLoadinginCharge44A：GUANGDONG,CHINAForTransportto…44B：SANTOS,BRAZILLatestDateofShip.44C：071115Descript.OfGoods45A：DESCRIPTION：CHILDREN’S65PERCENTCOTTON35PERCENTPOLYESTERKNITEDJOGGINGSUITQUANTITY：720DOZENSETSUNITPRICE：USD42.2PERDOZENSETFOBGUANGDONG,CHINAALLOTHERDETAILSASPERCONFIRMATIONNO.DY–038SHIPMENTTOBEEFFECTEDBY1X20CONTAINER(FCL)DocumentsRequired46A：PACKINGLISTINTRIPLICATESHOWINGDETAILSOFPACKING.,BREAKDOWNOFQUANTITY,GROSSWEIGHT,NETWEIGHTANDMEASUREMENTOFEACHCARTON.（二）其他资料发票号码：0703SP023发票日期：2007年11月2日提单号码：SA75214货物装箱情况：30DOZ/BALE船名：FANDUV.336装运港：广州港净重：180.00KGS/BALE毛重：195.00KGS/BALE尺码：（100×100×120）CM/BALE（三）填制要求请根据上述信用证资料及其他资料，填制装箱单。Issuer装箱单PACKINGLISTToNo.DateMarksandnumbersNumberandkindofpackagesDescriptionofgoodsN.W.(KGS)G.W.(KGS)MEAS.(M3)TOTALQUANTITY：PACKING：TOTAL：项目三官方单据申请一、出境货物报检单填制练习（一）信用证条款Issuingbank：THESAKURABANK,LIMITED56,NANIWA–CHO,CHUO–KU,KOBE,JAPAN20/documentatycreditnumber：KUW2584731c/dateofissue：May15,200431d/dateandplaceofexpiry：June30,2004beneficiaries’country50/applicant：MOMOCO.,LTD.NO.215NADA–KU,KOBE,JAPAN59/beneficiary：CHENANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,FUZHOU,CHINA32/currencycodeamount：USD26640,0039a/percentcreditamttolerance：05/0544a/loadingonboard：FUZHOU44b/fortransportationto…：KOBE,JAPAN41d/availablewith…by…：Anybankinchinabynegotiation45a/descript.Pofgoodsand/orservices：AsperS/CNo.HNT(04)021Applicant’sRefNo.3–119012,000kgsPu-erhteaatUSD2.22perkg.CIFKobePacked：in50kgspercartons（二）其他资料VESSELNAME：FENCQINGV.25H.S.CODE：0902.4020集装箱规格与数量：1×20`用途：外贸自营内销发货日期：2004.6.12货物存放地点：福州五一路253号唛头：MCLKOBEC/NO.1-240普洱茶是法检目录商品，原产云南（三）填制要求请根据以上资料，填制出境货物报检单。中华人民共和国出入境检验检疫出境货物报检单报检单位(加盖公章)：* 编号报检单位登记号：联系人：电话： 报检日期：年月日发货人（中文）（外文）收货人（中文）（外文）货物名称(中/外文)H.S.编码产地数/重量货物总值包装种类及数量运输工具名称号码V.071108000000贸易方式货物存放地点合同号信用证号用途发货日期输往国家(地区)许可证／审批号启运地到达口岸生产单位注册号集装箱规格、数量及号码合同、信用证订立的检验检疫条款或特殊要求标记及号码随附单据（划“”或补填）合同信用证发票换证凭单装箱单厂检单包装性能结果单许可/审批文件需要证单名称（划“”或补填）*检验检疫费□品质证书□重量证书□数量证书□兽医卫生证书□健康证书□卫生证书□动物卫生证书__正__副__正__副__正__副__正__副__正__副__正__副__正__副□植物检疫证书□熏蒸/消毒证书□出境货物换证凭单□□□□__正__副__正__副__正__副总金额（人民币元）计费人收费人报检人郑重声明：1.本人被授权报检。2.上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。签名：_______________领取证单日期签名注：有“*”号栏由出入境检验检疫机关填写◆国家出入境检验检疫局制[1-2(2000.1.1)]二、一般原产地证的填制练习（一）相关资料广东省纺织品进出口针织品有限公司向希腊某商出口一批塑胶玩具，该出口公司产地证申报员张强拟于2003年10月7日向广州检验检疫局申报，公司电话：78787878.请根据下面的商业发票帮张强填制“一般原产地证明书”。广东省纺织品进出口针织品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED15/F.,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA商业发票COMMERCIALINVOICEMessrs：INVOICENO.YSM1999BJOHNSONINVOICEDATE：OCT.05,2003KREONTOS30STR.L/CNO.:KDTT524250GREECEL/CDATE:AUG.20,2003Exporter:S/CNO.:GD-98TX2509GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMTIED15/F,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOPIRAEUSGREECEBYL/CBYVESSELSAILINGDATE:OCT.15,2003_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTJOHNSONH.S.NO.:9509.0997KCS05111PLASTICTOYS10,000PCSUSD0.60/PCUSD6,000.00NO.1-500MADEINCHINAFOBGUANGZHOUUSD6,000.00TOTALQUANTITY:10,000PCSPACKING:500CATRONSTOTAL:USDOLLARSSIXTHOUSANDONLY.广东省纺织品进出口针织品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED（签章）（二）填制要求根据上述所以的资料填制一般原产地证。1.ExporterCertificateNo.CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.Consignee3.Meansoftransportandroute5.Forcertifyingauthorityuseonly4.Country/regionofdestination6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.H.Scode9.Quantity10.Numberanddateofinvoices11.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinchinaandthattheycomplywiththerulesoforiginofthepeople’srepublicofchina.…………….….Placeanddate,signatureandstampofcertifyingauthority12.CertificationItisherebycertifiedthatthedeclarationbytheexporteriscorrect.…………………Placeanddate,signatureandstampofcertifyingauthority三、普惠制原产地证填制练习（一）相关资料广东省轻工家电有限公司出口一批产品到比利时，该产品完全为我国江西浪花毛织厂自产，不含任何进口成分，请根据下面的商业发票帮该公司产地证申报员张强（2005年3月18日申报，预定出口装运日期为3月22日）填制“普惠制产地证明书FORMA”。广东省轻工家电有限公司GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED52DEZHENGROADSOUTH,GUANGZHOU,CHINA商业发票COMMERCIALINVOICEMessrs：INVOICENO.GD05753BRUSSELSLACESANDGIFTSSERV.SAINVOICEDATE：FEB.28,2005RUEDELUSAMBO.21/23L/CNO.:210364142764241190BRUXELLES,BES/CNO.:D/269/97Exporter:GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMTIED_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOANTWERPBELGIUMBYL/CW/THONGKONGBYVESSEL_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTALSHAMALIH.S.CODE.:6303.5900ANTWERPCOTTONPRINTEDVELVETTOWELS3,936PCS@USD3.64/PCUSD14,327.04CIFANTWERPUSD14,327.04TOTALQUANTITY:3,936PCSPACKING:160CATRONSTOTAL:USDOLLARSFOURTEENTHOUSANDANDTHREEHUNDREDTWENTY-SEVENPOINTFOURONLY.GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED（签章）（二）填制要求请根据上述资料填制普惠制原产地证。1.goodsconsignedfrom(Exporter’sname,address,country)ReferenceNo.GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)3.Meansoftransportandroute(asfarasknown)4.Forofficialuse5.Itemnumber6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.Origincriterion(seenotesoverleaf)9.GrossweightorotherQuantity10.Numberanddateofinvoices11.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinCHINAandthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedto…………………….(importingcountry)……………………Placeanddate,signatureandstampofcertifyingauthority四、原产地证审核及改错广东省东风进出口公司（GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOU）与SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY,AUSTRALIA达成一笔交易，内容主要有：2400件不锈钢铲头（STAINLESSSTEELSPADEHEAD）,每12件扎成1捆，2002年12月1日出运，该公司填制好如下“FORMA”,请审核并修改。1.goodsconsignedfrom(Exporter’sname,address,country)GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOUReferenceNo.GZ9/12078/6311GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY3.Meansoftransportandroute(asfarasknown)ON/AFTERDEC.01,2002FROMGUANGZHOUTOSYDNEYBYVESSEL4.Forofficialuse5.ItemNumber16.MarksandnumbersofpackagesKMARTSYDNEYNO.1-2007.Numberandkindofpackages;descriptionofgoodsTWOTHOUDANDFOURHUNDRED(2,400)PCSOFSTAINLESSSTEELSPADEHEAD****************************8.Origincriterion(seenotesoverleaf)“P”9.GrossweightorotherQuantity2,400PCS10.NumberanddateofinvoicesYSM199901NOV.11,200211.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.GUANGZHOUNOV.21,2002………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinGUANGZHOU(country)andthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedtoSYDNEY…………………….(importingcountry)GUANGZHOUNOV.20,2002Placeanddate,signatureandstampofcertifyingauthority改错练习请根据以上资料及原产地证，找出错误并修改。________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________项目四出口托运申请一、托运单填制练习（一）信用证条款CreditNumber：SK/25067/2004DateofIssue：DEC.27,2004Expiry：DATE050327PLACECHINAApplicant：MAHARAJADEIRAL.L.C,DUBAI(UAE)P.O.BOXNo.6093,DUBAI(UAE),FAXNO.26375Beneficiary：GUANGDONGTEXTILESIMP.ANDEXP.GRANDTONTRADI