2022年单证员考试国际商务单证缮制与操作真题试题与答案

可编辑版可编辑版WordWord完善格式2023年单证员考试国际商务单证缮制与操作真题试题及答案2023专业考试国际商务单证缮制与操作试题〔考试时间：61015:30——17:30〕一、依据下述合同的内容审核信用证，指出不符之处，并提出修改意见〔36分〕。请在答题纸上作答。合同：

SALESCONFIMATIONTheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwait

ContractNo.YM0806009Date:June05,2023ThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsansWindStyleNo.YM082Colour:BlackKhakiTOTAL

Quantity2500PCS2500PCS5000PCS

UnitpriceCIFC5KUWAITUSD15.10/PCUSD15.10/PC

AmountUSD37750.00USD37750.00USD75500.00TOTALAMOUNT:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2023LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2023,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedBANKOFareforDocuments:

shipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyCHINA.AllbankingchargesoutsideChina(themainlandofChina)accountoftheDrawee.+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+CertificateofOriginissuedbyChinaChamberofCommerce.Signedby:THESELLER: THEBUYER:TianjinYimeiInternationalCorp. VALUETRADINGENTERPRISE,LLCJack Julia信用证：27:SEQUENCEOFTOTAL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:KR369/0331C:DATEOFISSUE:11061940E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLCAOFEXPIRY:110825KUWAIT51D:APPLICANTBANK:VALUETRADINGENTERPRISECORP.RM1008GREENBUILDINGKUWAIT50:APPLICANT:AORESPECIALTIESMATERIALCORP.YARIMCA,KOCAELI41740,IZMIT,TURKEY59:BENEFICIARY:TIANJINYMEIINTERNATIONALCORP.58DONGLIROADTIANJIN,CHINA32B:CURRENCYCODE,AMOUNT:USD71500.0041A:AVAILABLEWITH…BY:BANKOFCHINABYNEGOTIATION42C:DRAFTSAT…:90DAYSAFTERSIGHT42A:DRAWEE:VALUETRADINGENTERPRISE,LLC43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:KUWAITBYSEAFREIGHT44C:LATESTDATEOFSHIPMENT:11071045A:DESCRIPTIONOFGOODSAND/ORSERVICES:5000PCSWINDBREAKERSTYLENO.YM085ASPERORDERNO.A01ANDS/CNO.YM009ATUSD15.10/PCCIFKUWAITPACKEDINCARTONOF20PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDOSEDMARKED“FREIGHTTOCOLLECT”NOTIFYTHEAPPLICANT+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S),GROSSWEIGHT,NETWEIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC(1/1/1981)71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES经审核，信用证存在问题如下：1．31D110815；2．31D信用证到期地点错，应当是CHINA；3．50申请人名称错，应当是VALUETRADINGENTERPRISE,LLC.；4．59受益人名称错，应当是TIANJINYIMEIINTERNATIONALCORP.；5．32B金额错，应当是USD75500.00；6．42C60DAYSAFTERSIGHT；7．42A汇票付款人错，应当是开证银行；8．43T转运要求错，应当是ALLOWED；9．44E装运港错，应当是TIANJIN,CHINA；10．44F卸货港错，应当是KUWAIT；11．44C110731；12．45A货物名称错，应当是MEN’SWINDBREAKER；13．45A合同号码错，应当是YM0806009；14．45A贸易术语错，应当是CIFC5KUWAIT；15．46A2条提单抬头错，应当是MADEOUTTOORDER；16．46A2条提单运费显示错，应当是FREIGHTPREPAID；17．46A5条保单加成错，应当是FOR110%INVOICEVALUE；18．71B银行费用错，应当是FORACCOUNTOFTHEDRAWEE。二、依据下面合同资料和相关资料指出以下开证申请书中错误的地方〔24分〕请在答题纸上作答。2023620日，上海华联皮革制品〔SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA〕SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，达成以下主要合同条款：Commodity:DOUBLEFACESHEEPSKINCOLOURCHESTNUTQuantity:3175.25SQFT(平方英尺)PACKING:INCARTONSUnitPrice:USD7.40/SQFTCIFSEOULAmount:USD23496.85Timeofshipment:DuringNOV.2023PortofLoading:SHANGHAI,CHINAPortofDestination:SEOUL,KOREAPartialshipment:ALLOWEDTransshipment:PROHIBITEDInsurance:TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERINGALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.Payment:BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACHTHESELLERNOTLATERTHANJUNE24,2023,VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTIMEOFSHIPMENTDocument:(1)SIGNEDCOMMERCIALINVOICEIN3FOLD.SIGNEDPACKINGLISTIN3FOLD.FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUEDTOORDERANDBLANKENDORSEDMARKED“FREIGHTPREPAID”ANDNOTIFYTHEAPPLICANYT.CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHECHAMBEROFCOMMERCEINCHINAINSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).SHOWINGTHECLAIMINGCURRENCYISTHESAMEASTHECURRENCYOFCREDIT相关资料：(1)信用证号码：MO722111057(2)合同号码：HL20230315SVSDESIGNPLUSCO.,LTD2023623KOOKMINBANK,SEOUL,KOREA办理申请电开信用证手续，通知行是BANKOFCHINA,SHANGHAIBEANCH标注蓝色的字就是错误局部。IRREVOCABLEDOCUMENTARY CREDITAPPLICATIONTO:BANKOFCHINADate:JUNE25,2023Beneficiary(fullnameandaddress)SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREAPartialshipment Transshipment

L/CNo.MO722111059ContractNo.HL20230315DateandplaceofexpiryofthecreditNOV.15,2023inCHINAIssuedbyteletransmission(whichshallbetheoperativenotallowed allowed instrument)Loadingonboard/dispatch/takinginchargeat/fromSEOUL,KOREANotlatethanOCT.31,2023FortransportationtoSHANGHAI,CHINADescriptionofgoods:DOUBLEFACESHEEPSKIN

Amount(bothinfiguresandwords)EUR23496.85SAYEUROTWENTYTHREETHOUSANDFOURHUNDREDNINETYSIXPOINTEIGHTYFIVEONLYCreditavailablewithANYBANKINCHINAbynegotiationagainstthedocumentsdetailedhereinCOLOURCHESTNUT value3175.25PCSPacking:INGUNNYBAGS

ATSIGHTdrawnonUS.CFRDocumentsrequired:(markedwith×)(×)SignedCommercialinvoicein5copiesindicatinginvoiceNo.,contractNo.(×)FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,marked“freight”(×)tocollect/()prepaidshowingfreightamountnotifytheapplicant.120%oftheinvoicevalueshowingclaimspayableinChinaindraft,blankendorsed,covering(×)OceanMarineTransportation/()AirTransportation/()OverLandtransportationAllrisks.in5copiesindicationquantity/grossandnetweightsforeachpackageandpackingconditionsascalledforbytheL/C.()CertificateofQuantity/Weightin surveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.()CertificateofQualityin copiesissuedby()manufacturer/()publicrecognizedsurveyor/().advising()nameofvessel/()date,quantity,weightandvalueofshipment.Certificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.()ShippingCompany’sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.(×)Otherdocuments,ifany:a)CertificateofOriginin3copiesissuedbyauthorizedinstitution.AdditionalInstructions:……Advisingbank:KOOKMINBANK,SEOUL,KOREA三、依据所给资料缮制商业发票、原产地证明、保险单(40分)请在答题纸上作答。出口商(托运人)：DAYUCUTTINGTOOLSI/ECORP774DONGFENGEASTROAD，TIANJIN，CHINA进口商(收货人)：FAREASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK发票日期：2023515日发票号：X118合同号：MK007信用证号；4I-19-03装运港：TIANJIN中转港：HONGKONG目的港：NEWYORK运输标志：FETCMK007NEWYORKC/No.1-UP货名：CUTTINGTOOLS数量：1500SETS3SETS单价：单价：CIFNEWYORKUSD128/SET原产地证书号：IBO12345678商品编码：12970400保险单号：ABX999提单日期：2023520日船名航次：HONGXINGV.777险别：COVERINGICC(A)ASPERINSTITUTECARGOCLAUSEOF1982赔付地点：NEWYORKINUSD1．商业发票〔15分〕COMMERCIALINVOICETO:(1)FAREASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK

INV.NO.DATE:S/CNO.L/CNO.

(2)X118(3)15MAY2023(4)MK007(5)41-19-03MARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTTOTALAMOUNT(15)SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY.DAYUCUTTINGTOOLSI/EMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTTOTALAMOUNT(15)SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY.DAYUCUTTINGTOOLSI/ECORP.王焱原产地证〔12分〕Exporter:(1)DAYUCUTTINGTOOLSI/ECORPCertificateNo.(5)IBO12345678(10)(11)(12)(13)(14)FETCMK007NEWYORKC/NO.1-500CUTTINGTOOLS1500SETSCIFUSD128.00/SETNEWYORKUSD192023.00774DONGFENGROAD,TIANJINCHINAConsignee:(2)FAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORKMeansoftransportandroute(3)SEAFREIGHTFROMTIANJINTONEWYORKVIAKONGKONGCountry/regionofdestination(4)U.S.A.

CERTIFICATEOFORIGINOFTHEPEOPLESREPUBLICOFCHINAForcertifyingauthorityuseonly10.NumbersMarks&Nos.7.Numberandkindofpackages;Descriptionof 8.H.S. 9.Quantity andDateof

goods(7) Code (9)

InvoiceFETCFIVEHUNDRED(500)CARTONSOF(8)(10)MK007NEWYORKCUTTINGTOOLS***************************129704001500SETS15X118MAY2023C/NO.1-500DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsand

CertificationItisherebythatthedeclarationbytheexporteriscorrect.PICC

中国人保财险股份statementscorrect,thatallthegoodswerestatementscorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthe(11)DAYUCUTTINGTOOLSI/ECORP李明TIANJIN15MAY2023张平(12)TIANJIN15MAY2023Placeanddate,signatureandstampofauthorizedsignatory Placeanddate,signatureandstampofcertifyingauthority3．保险单〔13分〕总公司设于北京一九四九年创立HeadOfficeBeijingEstablishedin1949MARINECARGOTRANSPORTATIONINSURANCEPOLICYInvoiceNo.被保险人Insured:

(1)X118 保单号次PolicyNo. (2)ABX999(3)DAYUCUTTINGTOOLSI/ECORP中保财产保险〔以下简称本公司〕依据被保险人的要求，及其所缴付商定的保险费，依据本保险单担当险别和反面所载条款与以下特别条款承保以下货物运输保险，特签发本保险单。ThispolicyofInsurancewitnessesthatThePeopleInsurance(Property)CompanyofChina,Ltd.(hereinaftercalledtheCompany)attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakesto