2010国际商务单证缮制与操作

2010年全国国际商务单证员专业考试27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：132CD6372730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）31C:DATEOFISSUE：09071540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENTSALESCONTRACTTHESELLER:NO.WILL09068SHANGHAIWILLTRADING.CO.,LTD.DATE:JUNE.1,200950:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWEG6NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:9090MELLEBELGIUMNUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsand59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTDNO.25JIANGNINGROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT19500.00conditionsstipulatedbelow:41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATIONPriceTerms42C:DRAFTSAT…30DAYSAFTERSIGHTCommodity&SpecificationQuantityUnitpriceAmount42A:DRAWEE：NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP,BELGIUM44C:LATESTDATEOFSHIPMENT：090815CIFANTWERPWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,3000PCSUSD31500.00USD10.50/PCUSD12.00/PCWORKSHORTTROUSERS-100PCT5000PCSCOTTONTWILLASPERORDERUSD60000.00USD91500.0045A:DESCRIPTIONOFGOODS+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.TOTAL:8000PCSTotalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CNPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.2009BYSEA46A:DOCUMENTSREQUIREDLoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWED1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT4.CERTIFICATEOFORIGIN.ANDWARRISKASPERCICOFTHEPICCDATED01/01/19813.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFORTermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCODITIONSSELLERBUYERNUBONNETERIEDEGROOTELJSKOUTSHANGHAIWILLTRADINGCO.,LTD1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.ISSUEOFDOCUMENTARYCREDIT71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT经审核信用证后存在的问题如下：1234567发票日期：2009年5月5日发票金额：USD108000CIFNEWYORK装运港：TIANJINCHINA目的港：NEWYORKUSA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：ABCLEATHERGOODSCO.,LTD.ALICEG.W:2408KGSN.W:2326KGSMEASUREMENT:21.70CBMNOOFPACKAGES:500CARTONS船名、航次号SUNV.126提单号码：CNS010108895集装箱号/封号：YMU259654/56789运输标记：XYZ1234567NEWYORKNOS.1-500保险单号码：HMOP09319089BILLOFEXCHANGE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）凭信用证Drawnunder:XYZTRADINGCOMPANY日期号资料：L/CN0.89765BENEFICIARY:ABCLEATHERGOODSCO.,LTD.Dated：May15,2009123HUANGHEROAD,TIANJINCHINAAPPLICANT:XYZTRADING号码汇票金额No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009见票日后At******sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA，TIANJINBRANCH金额中国天津COMPANY456SPAGNOLIROAD,NEWYORK11747USA（本汇票之副本未付）付交……DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLYYOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATION此致BENEFICIARY.To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,ALICEAVAILABLEWITHANYBANKINCHINABYNEGOTIATION……ShipperInsertName,AddressandPhoneB/LNo.CNS010108895FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDABCLEATHERGOODSCO.,LTD.MARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.123HUANGHEROAD,TIANJINCHINA……INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……ConsigneeInsertName,AddressandPhoneXYZTRADINGCOMPANYCOSCOCONTAINERLINES456SPAGNOLIROAD,NEWYORK11747USAGOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTONTLX:33057COSCOCNNotifyPartyInsertName,AddressandPhone……合同号：ABC234信用证号：DT905012发票号：XYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USAFAX:+86(021)65458984标记MARKS&NOS.包装及数量QUANTITY保险货物项目DESCRITION保险金额AMOUNTOFGOODSINSUREDXYZORIGINALOceanVesselVoy.No.SUNV.126PortofLoadingSHANGHAI12345675,000PCSLEATHERGOODSUSD108,000.00Port-to-PortBILLOFLADINGTIANJINNOS.1-500PortofDischargeLONGBEACHPortofDestination总保险金额TOTALAMOUNTINSURED:USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY保费：启运日期：装载运输工具：Shippedonboardandconditionexceptasother-……PREMIUM:ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:“SUN”V.126自经至Marks&Nos.Container/SealNo.No.ofDescriptionofGoodsLEATHERGOODSGrossWeightMeasurementKgsContainersorFROMTIANJINVIA***TOLONGBEACH承保险别：XYZ5,000PCS2400KGS20.70CBMCONDITIONS1234567COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.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（本保险单共有份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。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（本保险单共有份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.中国人民财产保险股份有限公司上海市分公司LONGBEACHNOS.1-500YMU259654/56789FREIGHTPREPAIDDescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)TotalNumberofcontainersand/orpackages(inwords)SAYFIVETHOUSANDPCSONLYEx.Rate:PrepaidatPayableatPlaceanddateofissueLONGBEACHTIANJINMAY..30,2009TotalPrepaidNo.ofOriginalB(s)/LSignedfortheCarrier赔款偿付地点PICCPropertyandCasualtyCompanyLimited,ShanghaiCOSCOCONTAINERLINES+++THREE(3)CLA,PAYABLEAT/INTIANJININUSD出单日期GENERALMAMAGERISSUINGDATEMAY16，2009XXXLADENONBOARDTHEVESSELDATE:MAY.30,2009BY:COSCOCONTAINERLINES+++三、根据已知资料缮制商业发票、装箱单、装船通知（30分）1.信用证资料货物运输保险单ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：KLMU123431C:DATEOFISSUE：090728CARGOTRANSPORTATIONINSURANCEPOLICY总公司设于北京一九四九年创立HeadOfficeBeijingEstablishedin1949发票号（INVOICENO.）123456保单号次40E:APPLICABLERULES：UCPLATESTVERSION合同号(CONTRACTNO.)ABC234POLICYNO.HMOP09319089信用证号(L/CNO.)DT90501231D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111被保险人(INSURED)XYZTRADINGCOMPANY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特款承保下述货物运输保险，特立本保险单。THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED‚THECOMPANY‛）ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.59:BENEFICIARY：ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT28820.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEVALUE42A:DRAWEE：ISSUINGBANK43P:PARTIALSHIPMT：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：SHANGHAI,CHINA44F:PORTOFDISCHARGE：SAID,EGYPT44C:LATESTDATEOFSHIPMENT：090830MEAS.20×30×40CM/CARTON船名：MOONRIVERV.987装船日期：2009.8.30.ABCCOMPANY,SHANGHAINO11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICE45A:DESCRIPTIONOFGOODSABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKEDINSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTONUNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFTO:INVOICENO.DATE:S/CNO.L/CNO.ORIGIN:P.R.CHINA46A:DOCUMENTSREQUIRED1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.FROMVIATOBYMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSASREQUIREDBYL/C.3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47A:ADDITIONALCODITIONS1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.2.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C.71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOUNTOFBENEFICIARYTOTALAMOUNT:48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUTABCCOMPANY,SHANGHAINO11CHANGCHUNROAD,SHANGHAI,CHINAPACKINGLIST2.附加资料：TO:INVOICENO.DATE:SHIPPINGMARK:A.I.T.C.SUM356/09S/CNO.SAIDL/CNO.C/NO.1-UP发票号码：123QWE装箱单装运通知日期：2009.8.19提单号：COSU299120029受益人授权签字Shippingnote1出口商Exporter4发票号InvoiceNo.人：洪河5合同号ContractNo.6.信用证号L/CNo.供货商出仓单显示：52800CANSOFMEILINGBRANDCANNEDORANGEJAMN.W.3KG/CARTONG.W.4KG/CARTON2进口商Importer7运输单证号TransportdocumentNo.1.DrawnUnder:后应为2.信用证号应为DT905012/98765(二者选其一3.开证日期应为4.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At30daysaftersight8.金额9.受票人应为ROYALBANKOFNEWYORK)APR.15,20098价值Value3运输事项Transportdetails9装运口岸和日期Portanddateofshipment大写应为USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLYROYALBANKOFNEWYORK10.出票人应为ABCLEATHERGOODSCO.,LTD.10运输标志和集装箱号11包装类型及件数；商品名称或编码；商品描述11.出票地点应为TIANJINShippingmarks;ContainerNo.Numberandkindofpackages;CommodityNo.;Commoditydescription提单改错：（12分）1.Consignee应为ToOrder2．PortofLoading应为TIANJIN3．PortofDischarge应为4．唛头中的目的港应为5．包装件数应为NEWYORKNEWYORK”500CARTONS”,不应是6．品名应为7．毛重应为8．尺码应为9．大写件数应为10.运费支付地点应为TIANJIN11．提单签发日期应为12.装船日期应为12分）1.发票编号应为12345672．被保险人应为”ABCLEATHERGOODSCO.,LTD.”3．唛头中的目的港应为4．包装件数应为5．品名应为6．保险金额应为7．保险金额,应与小写金额一8．起运日期应为9．目的港应为10.险别应为一切险加战争险11．保险赔付地点应为12.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”5,000PCS”LeatherBags2408KGS12出口商签章21.70CBMExporterstampandsignatureSAYFIVEHUNDREDCARTONSONLYMAY15,2009MAY15,2009保险单改错：（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；3．31D到期地点不符，根据合同，到期地点应在中国；NEWYORK500CARTONS4．59受益人名称不符，受益人名称应为5．32B信用证金额不符,根据合同，信用证金额应为6．42C汇票付款期限不符,汇票付款期限应为”ATSIGHT”；7．42A汇票受票人有误,汇票受票人应为开证行（”SHANGHAIWILLTADINGCO.,LTD.”；LEATHERBAGSUSD91500.00；USD118800.00大写有误致INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERT“MAY15,2009“SA),GENT）或付款行，不应是开证申请人；NEWYORK8．43P应为允许分批装运；9．44E装运港不符，装运港应为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”WORKSHORTTROUSERS”;12.45A单价币别不符,单价币别应为”USD”，不应为”EUR”；13．45A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”SHANGHAI”;NEWYORKWILL09068;三：制单（共30分，每单据10分）15．46A提单运费项目应注明”FREIGHTPREPAID”,不应为”FREIGHTCOLLECT”；ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICE16．46A保险单的保险金额应为发票金额的”110PCT”,不应为”120PCT”；17．46A保险险别应为18．71B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20.50申请人有误，应为共34分）“ALLRISKSANDWARRISK”;;“5天”。TO：INVOICENO.123QWENUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090MEUEBELGIUM;ALOSMNYINTERNATIONALTRADECO.DATE:JUL.28,2009二：单据改错（汇票改错：（10分）ABCCOMPANY,SHANGHAI177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111S/CNO.SUM356/09L/CNO.KLMU1234FROMSHANGHAIVIATOSAIDBYVESSELMARKS&装运通知NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTShippin