单证员考试国际商务单证缮制与操作模拟真题与答案

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（考试时间：6月10日下午15:30——17:30）一、依照下述协议内容审核信用证，指出不符之处，并提出修改意见（36分）。请在答题纸上作答。协议：SALESCONFIMATIONContractNo.YM0806009Date:June05,TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMan’sWindBreakerStyleNo.YM082Colour:BlackKhaki2500PCS2500PCSCIFC5KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUNT:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.AllbankingchargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+CertificateofOriginissuedbyChinaChamberofCommerce.Signedby:THESELLER:THEBUYER:TianjinYimeiInternationalCorp.VALUETRADINGENTERPRISE,LLCJackJulia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.+INPOLICY/CERTIFICATEINDUPLICATEEINBLANKFOR120%INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC(1/1/1981)71B:CHARGES:ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES经审核，信用证存在问题以下：1．31D信用证到期时间错，应该是110815；2．31D信用证到期地点错，应该是CHINA；3．50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.；4．59受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP.；5．32B金额错，应该是USD75500.00；6．42C汇票期限错，应该是60DAYSAFTERSIGHT；7．42A汇票付款人错，应该是开证银行；8．43T转运要求错，应该是ALLOWED；9．44E装运港错，应该是TIANJIN,CHINA；10．44F卸货港错，应该是KUWAIT；11．44C最晚装运日错，应该是110731；12．45A货物名称错，应该是MEN’SWINDBREAKER；13．45A协议号码错，应该是YM0806009；14．45A贸易术语错，应该是CIFC5KUWAIT；15．46A第2条提单抬头错，应该是MADEOUTTOORDER；16．46A第2条提单运费显示错，应该是FREIGHTPREPAID；17．46A第5条保单加成错，应该是FOR110%INVOICEVALUE；18．71B银行费用错，应该是FORACCOUNTOFTHEDRAWEE。二、依照下面协议资料和相关资料指出以下开证申请书中错误地方（24分）请在答题纸上作答。6月20日，上海华联皮革制品有限企业（SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA）向SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，达成以下主要协议条款：1.Commodity:DOUBLEFACESHEEPSKINCOLOURCHESTNUT2.Quantity:3175.25SQFT(平方英尺)3.PACKING:INCARTONS4.UnitPrice:USD7.40/SQFTCIFSEOUL5.Amount:USD23496.856.Timeofshipment:DuringNOV.PortofLoading:SHANGHAI,CHINAPortofDestination:SEOUL,KOREAPartialshipment:ALLOWEDTransshipment:PROHIBITED7.Insurance:TOBEBYTHESELLERFOR110%INVOICEVALUECOVERINGALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.8.Payment:BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACHTHESELLERNOTLATERTHANJUNE24,,VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTIMEOFSHIPMENTDocument:(1)SIGNEDCOMMERCIALINVOICEIN3FOLD.(2)SIGNEDPACKINGLISTIN3FOLD.(3)FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUEDTOORDERANDBLANKENDORSEDMARKED“FREIGHTPREPAID”ANDNOTIFYTHEAPPLICANYT.(4)CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHECHAMBEROFCOMMERCEINCHINA(5)INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOFCICOFPICC(1/1/1981).SHOWINGTHECLAIMINGCURRENCYISTHESAMEASTHECURRENCYOFCREDIT相关资料：(1)信用证号码：MO(2)协议号码：HL0315SVSDESIGNPLUSCO.,LTD国际商务单证员金浩于6月23日向KOOKMINBANK,SEOUL,KOREA办理申请电开信用证手续，通知行是BANKOFCHINA,SHANGHAIBEANCH标注蓝色字就是错误部分。IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:BANKOFCHINADate:JUNE25,Beneficiary(fullnameandaddress)L/CNo.MOSVSDESIGNPLUSCO.,LTD.ContractNo.HL03151-509HANNAMDONGYOUNGSAN-KU,DateandplaceofexpiryofthecreditSEOUL,KOREANOV.15,inCHINAPartialshipmentTransshipmentIssuedbyteletransmission(whichshallbetheoperativenotallowedallowedinstrument)Loadingonboard/dispatch/takinginchargeat/fromAmount(bothinfiguresandwords)SEOUL,KOREAEUR23496.85NotlatethanOCT.31,SAYEUROTWENTYTHREETHOUSANDFOURFortransportationtoSHANGHAI,CHINA NINETYSIXPOINTEIGHTYFIVEONLYDescriptionofgoods:CreditavailablewithANYBANKINCHINADOUBLEFACESHEEPSKINbynegotiationagainstthedocumentsdetailedhereinCOLOURCHESTNUTandbeneficiary’sdraftfor100%oftheinvoicevalue3175.25PCSATSIGHTPacking:INGUNNYBAGSdrawnonUS.CFRDocumentsrequired:(markedwith×)1.(×)SignedCommercialinvoicein5copiesindicatinginvoiceNo.,contractNo.2.(×)FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,marked“freight”(×)tocollect/()prepaidshowingfreightamountnotifytheapplicant.3.(×)InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering(×)OceanMarineTransportation/()AirTransportation/()OverLandtransportationAllrisks.4.(×)PackingList/WeightMemoin5copiesindicationquantity/grossandnetweightsforeachpackageandpackingconditionsascalledforbytheL/C.5.()CertificateofQuantity/Weightin____copiesissuedbyanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.6.()CertificateofQualityin____copiesissuedby()manufacturer/()publicrecognizedsurveyor/().7.()Beneficiary’sCertifiedcopyofFAXdispatchedtotheaccounteewithin____aftershipmentadvising()nameofvessel/()date,quantity,weightandvalueofshipment.8.()Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.9.()ShippingCompany’sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.10.(×)Otherdocuments,ifany:a)CertificateofOriginin3copiesissuedbyauthorizedinstitution.AdditionalInstructions:……Advisingbank:KOOKMINBANK,SEOUL,KOREA三、依照所给资料缮制商业发票、原产地证实、保险单(共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：5月15日发票号：X118协议号：MK007信用证号；4I-19-03装运港：TIANJIN中转港：HONGKONG目标港：NEWYORK运输标志：FETCMK007NEWYORKC/No.1-UP货名：CUTTINGTOOLS数量：1500SETS包装：纸箱装，每箱3SETS单价：CIFNEWYORKUSD128/SET原产地证书号：IBO12345678商品编码：12970400保险单号：ABX999保险单日期：5月18日保险加成率：10％提单日期：5月20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)INV.NO.(2)X118FAREASTERNTRADINGCOMPANYLIMITEDDATE:(3)15MAY336LONGSTREETS/CNO.(4)MK007NEWYORKL/CNO.(5)41-19-03FROM(6)TIANJINVIA(7)HONGKONGTO(8)NEWYORKBY(9)SEAMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT(10)(11)(12)(13)(14)FETCCUTTINGTOOLSCIFNEWYORKMK0071500SETSUSD128.00/SETUSD19.00NEWYORKC/NO.1-500TOTALAMOUNT(15)SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY.DAYUCUTTINGTOOLSI/ECORP.王焱2．原产地证（12分）1.Exporter:(1)CertificateNo.(5)IBO12345678DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,CERTIFICATEOFORIGINTIANJINCHINAOF2.Consignee:(2)FAEASTERNTRADINGCOMPANYLIMITEDTHEPEOPLE’SREPUBLICOFCHINA336LONGSTREETNEWYORK3.Meansoftransportandroute(3)5.ForcertifyingauthorityuseonlySEAFREIGHTFROMTIANJINTONEWYORKVIAKONGKONG4.Country/regionofdestination(4)U.S.A.6.Marks&Nos.7.Numberandkindofpackages;Descriptionof8.H.S.9.Quantity10.Numbersand(6)goods(7)Code(9)DateofInvoiceFETCFIVEHUNDRED(500)CARTONSOF(8)(10)MK007CUTTINGTOOLS129704001500SETSX118NEWYORK***************************15MAYC/NO.1-50011.Declarationbytheexporter12.CertificationTheundersignedherebydeclaresthattheabovedetailsandItisherebythatthedeclarationbytheexporteriscorrect.statementscorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthe天津市天津市贸促会（商会）（章）people’sRepublicofChina(11)DAYUCUTTINGTOOLSI/ECORP李明张平(12)TIANJIN15MAYTIANJIN15MAYPlaceanddate,signatureandstampofauthorizedsignatoryPlaceanddate,signatureandstampofcertifyingauthority3．保险单（13分）PICC中国人保财险股份有限企业PICCPropertyandCasualtyCompanyLimited总企业设于北京一九四九年创建HeadOfficeBeijingEstablishedin1949海洋货物运输保险单MARINECARGOTRANSPORTATIONINSURANCEPOLICY发票号码InvoiceNo.(1)X118保单号次PolicyNo.(2)ABX999被保险人Insured:(3)DAYUCUTTINGTOOLSI/ECORP中保财产保险有限企业（以下简称本企业）依照被保险人要求，及其所缴付约定保险费，按照本保险单负担险别和反面所载条款与以下尤其条款承保以下货物运输保险，特签发本保险单。ThispolicyofInsurancewitnessesthatThePeopleInsurance(Property)CompanyofChina,Ltd.(hereinaftercalledtheCompany)attherequestoftheInsuredandinconsiderationoftheagreed