2012年单证员考试《国际商务单证缮制与操作》真题与答案

青年人单证员考试网：/waimao/dz/2012年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、根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：SALESCONFIMATIONContractNo.YM0806009Date:June05,2011TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMan’sWindBreakerCIFC5KUWAITStyleNo.YM082Colour:BlackKhaki2500PCS2500PCSUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUNT:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2011LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2011,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.YM009青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/ATUSD15.10/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：1．31D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；VALUETRADINGENTERPRISE,LLC.；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合同号码错，应该是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。YM0806009；青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）请在答题纸上作答。2011年6月20日，上海华联皮革制品有限公司（SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA）向SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口SHEEPSKIN一批，达成以下主要合同条款：1.Commodity:DOUBLEFACESHEEPSKINDOUBLEFACECOLOURCHESTNUT2.Quantity:3175.25SQFT(平方英尺)3.PACKING:INCARTONS4.UnitPrice:USD7.40/SQFTCIFSEOUL5.Amount:USD23496.856.Timeofshipment:DuringNOV.2011PortofLoading:SHANGHAI,CHINAPortofDestination:SEOUL,KOREAPartialshipment:ALLOWEDTransshipment:PROHIBITED7.Insurance:TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERINGALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.8.Payment:BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACHTHESELLERNOTLATERTHANJUNE24,2011,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(2)合同SVSDESIGNPLUSCO.,LTD国际商务单证员金浩于2011年6月23日向BANK,SEOUL,KOREA办理申请电开信用证手续，通知行是BANKOFCHINA,SHANGHAI号码：MO722111057号码：HL20110315KOOKMINBEANCH标注蓝色的字就是错误部分。青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:BANKOFCHINADate:JUNE25,2011Beneficiary(fullnameandaddress)SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREAL/CNo.MO722111059ContractNo.HL20110315DateandplaceofexpiryofthecreditNOV.15,2011inCHINAPartialshipmentnotallowedTransshipmentallowedIssuedbyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromSEOUL,KOREAAmount(bothinfiguresandwords)EUR23496.85NotlatethanOCT.31,2011FortransportationtoSHANGHAI,CHINADescriptionofgoods:SAYEUROTWENTYTHREETHOUSANDFOURHUNDREDNINETYSIXPOINTEIGHTYFIVEONLYCreditavailablewithANYBANKINCHINAbynegotiationagainstthedocumentsdetailedhereinandbeneficiary’sdraftfor100%oftheinvoicevalueATSIGHTDOUBLEFACESHEEPSKINCOLOURCHESTNUT3175.25PCSPacking:INGUNNYBAGSdrawnonUS.CFRDocumentsrequired:(markedwith×)1.(×)SignedCommercialinvoicein5copiesindicatinginvoiceNo.,contractNo.2.(×)FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,marked“freight”(×)tocollect/(3.(×)InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering(×)OceanMarineTransportation/()AirTransportation/()OverLandtransportationAllrisks.)prepaidshowingfreightamountnotifytheapplicant.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青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/三、根据所给资料缮制商业发票、原产地证明、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：2011年5月15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：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：2011年5月18日保险加成率：10％提单日期：2011年5月20日船名航次：HONGXINGV.777险别：COVERINGICC(A)ASPERINSTITUTECARGOCLAUSEOF1982赔付地点：NEWYORKINUSD青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/1．商业发票（15分）COMMERCIALINVOICETO:(1)INV.NO.(2)X118FAREASTERNTRADINGCOMPANYLIMITED336LONGSTREETDATE:(3)15MAY2011S/CNO.(4)MK007L/CNO.(5)41-19-03NEWYORKFROM(6)TIANJINVIA(7)HONGKONGTO(8)NEWYORKBY(9)SEAMARKS&NUMBERS(10)DESCRIPTIONOFGOODSQUANTITY(12)UNITPRICE(13)AMOUNT(11)(14)FETCCUTTINGTOOLSCIFNEWYORKMK0071500SETSUSD128.00/SETUSD192000.00NEWYORKC/NO.1-500TOTAL(15)SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY.AMOUNTDAYUCUTTINGTOOLSI/ECORP.王焱青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/2．原产地证（12分）1.Exporter:(1)(5)IBO12345678CertificateNo.DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,TIANJINCERTIFICATEOFORIGINOFCHINA2.Consignee:(2)FAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORKTHEPEOPLE’SREPUBLICOFCHINA3.Meansoftransportandroute(3)SEAFREIGHT5.ForcertifyingauthorityuseonlyFROMTIANJINTONEWYORKVIAKONGKONG4.Country/regionofdestination(4)U.S.A.6.Marks&Nos.7.Numberandkindofpackages;Descriptionof8.H.S.Code(8)9.Quantity10.Numbersand(6)(7)(9)goodsDateofInvoice(10)FETCMK007FIVEHUNDRED(500)CARTONSOFCUTTINGTOOLS129704001500SETSX118NEWYORKC/NO.1-500***************************15MAY201111.Declarationbytheexporter12.CertificationTheundersignedherebydeclaresthattheabovedetailsandstatementscorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthepeople’sRepublicofChinaItisherebythatthedeclarationbytheexporteriscorrect.天津市贸促会（商会）（章）(11)DAYUCUTTINGTOOLSI/ECORP李明张平(12)TIANJIN15MAY2011TIANJIN15MAY2011青年人网为梦想创造动力！青年人单证员考试网：/waimao/dz/Placeanddate,signatureandstampofauthorizedsignatoryPlaceanddate,signatureandstampofcertifyingauthority3．保险单（13分）PICC中国人保财险股份有限公司PICCPropertyandCasualtyCompanyLimited总公司设于北京一九四九年创立HeadOfficeBeijingEstablishedin1949海洋货物运输保险单MARINECARGOTRANSPORTATIONINSURANCEPOLICY(1)X118(2)ABX999发票号码InvoiceNo.被保险人Insured:保单号次PolicyNo.(3)DAYUCUTTINGTOOLSI/ECORP中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。ThispolicyofInsurancewitnessesthatThePeopleInsurance(Property)CompanyofChina,Ltd.(hereinaftercalledtheCompany)attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,und