外貿(mào)單證實(shí)務(wù)模擬題及答案

1、外貿(mào)單證實(shí)務(wù)試卷一、單項(xiàng)選擇題（每題1 分，共 15 分）。B 既交單又實(shí)際交貨1 所謂象征性交貨是指賣方的交貨義務(wù)為A.不交貨C 憑單交貨2以CIF 價(jià)格術(shù)語(yǔ)成交的合同，貨物運(yùn)輸保險(xiǎn)由賣方辦理，所以貨物在裝運(yùn)前所產(chǎn)生的損壞應(yīng)由 （）承擔(dān)。A.賣方和買方B.賣方C 買方D 保險(xiǎn)公司3以CIF 價(jià)格術(shù)語(yǔ)成交的合同，出口貨物運(yùn)輸和出口貨物運(yùn)輸保險(xiǎn)應(yīng)由（） 。A.賣方和買方辦理B.均由賣方辦理C 均由買方辦理D 買方和賣方辦理4下列出口商品單價(jià)的正確表示是（） 。A.每件250美元B.每件250美元CIF日本C .每件250美元CIF廣州D .每件250美元FOB德國(guó)5支付給中間商的酬金叫（） 。A

2、.預(yù)付款B.折扣C 傭金D 定金6國(guó)際貿(mào)易中使用的票據(jù)主要有匯票、本票和支票，其中（）使用最多。A.匯票B.本票C.支票D.匯票和本票7出票人簽發(fā)支票時(shí)，應(yīng)在付款銀行存有不低于票面金額的存款。如果存款低于票面金額，這種支票稱之為（.劃線支票A.空頭支票C.現(xiàn)金支票D.轉(zhuǎn)賬支票8 .國(guó)際貿(mào)易的貨款結(jié)算可以采用多種支付方式，其中建立在銀行信用基礎(chǔ)上的方式有 （）。A.電匯B.票匯C.托收D.信用證）的匯9 .匯票的收款人有三種填寫方式，根據(jù)我國(guó)票據(jù)法的規(guī)定，其中凡簽發(fā)（ 票無效。A.限制性抬頭B.指示性抬頭C.持票人或來人抬頭D.記名抬頭10 .承兌是指匯票付款人承諾對(duì)遠(yuǎn)期匯票承擔(dān)到期付款責(zé)任的行

3、為。我國(guó)票據(jù)法規(guī)定, 收到提示承兌匯票之日起（）內(nèi)，付款人須做出承兌。A. 3日B. 4日C. 5日D. 6日11 .可轉(zhuǎn)讓信用證必須由開證行在證中注明“可轉(zhuǎn)讓”字樣，其可轉(zhuǎn)讓（A. 1次B. 2次C. 3次D. 4次12 .如果信用證沒有規(guī)定最晚交單期，一般為裝期后（）。A. 10 天B. 15天C. 20 天D. 21天13 .出口商須填寫（），委托貨代向船運(yùn)公司辦理租船訂艙手續(xù)。A.海運(yùn)貨物運(yùn)輸合同B.海運(yùn)貨物委托書C.裝運(yùn)單14 .出口貨物在港口裝船后，由船長(zhǎng)或大副簽發(fā)收貨單，船運(yùn)公司憑收貨單或通過貨代向出口商簽發(fā)()。A.已裝船海運(yùn)提單B.提單C .已裝船清潔提單D .待裝船提單15

4、 .貨物裝船后，出口商持全套出口結(jié)匯單據(jù)送至()進(jìn)行議付。A.開證行B.議付行C .付款行D .銀行二、多項(xiàng)選擇題(每題2分，共10分)()1、根據(jù)2000通則中，F(xiàn)OB,CFR,CIF 術(shù)語(yǔ)僅適應(yīng)于海運(yùn)或內(nèi)河運(yùn)輸，如果雙方當(dāng)事人無意以船舷為界交貨，則應(yīng)改用 術(shù)語(yǔ)。A. FASB. FCAC. CPTD. CIP( )2、下面托運(yùn)單欄目中，須由船公司填寫的是 .A .提單編號(hào)B船名.C.船期D.托運(yùn)單編號(hào)( )3、在國(guó)際貨物買賣過程中，商品價(jià)格通常包括的內(nèi)容是 A.計(jì)價(jià)貨幣B.計(jì)量單位C.單位金額D.國(guó)際貿(mào)易術(shù)語(yǔ)( )4、商業(yè)發(fā)票的作用主要有 .A.進(jìn)出口報(bào)關(guān)完稅必不可少的單據(jù)B.是全套單據(jù)的

5、中心C.是結(jié)算貨款的依據(jù)D.是物權(quán)憑證( )5、裝運(yùn)期的規(guī)定辦法通常有 A.規(guī)定某月內(nèi)裝運(yùn)B.規(guī)定在收到信用證后若干天C.規(guī)定在某一天裝運(yùn)完畢D.規(guī)定跨月裝運(yùn)三、判斷題(每題1分，共10分)()1.UCP500規(guī)定，凡“約”，“大約”用于信用證金額，數(shù)量和單價(jià)時(shí)，可解 釋為有10 %的增減。()2.傭金可分為明傭和暗傭。()3.如按CIF貿(mào)易術(shù)語(yǔ)成交的貿(mào)易合同，出口貨物在運(yùn)輸途中滅失，即使出口商提 供了信用證規(guī)定的全套單據(jù)，出口商仍有權(quán)拒收貨款。()4.買方來電表示接受賣方發(fā)盤，但要求將 D/P即期改為D/P遠(yuǎn)期，賣方緘默， 此時(shí)合同成立。()5.如合同未規(guī)定賣方在貨物裝船后向買方發(fā)裝運(yùn)通知，

6、賣方就沒有該義務(wù)。()6.關(guān)于逾期接受，公約規(guī)定，逾期接受是否有效，關(guān)鍵看發(fā)盤人如何表態(tài)。()7.根據(jù)UCP500的規(guī)定，交單議付時(shí)，銀行一般不接受早于開證日的單據(jù)。()8.FOB價(jià)格條件下，一般都由買方負(fù)責(zé)出口清關(guān)，支付關(guān)稅。()9.匯付是付款人主動(dòng)通過銀行等將款項(xiàng)交收款人的支付方式，所以屬于商業(yè)信用，而托收通常由銀行托收，因它屬于銀行信用。()10.在有效期之內(nèi)，如果發(fā)生開證行倒閉或拒付，保兌行可以向受益人追索。四、案例題(每題5分，共15分)1 .某公司與日商簽訂一份出口銷售合同，合同的標(biāo)的是 APPLE WINE (蘋果酒)。日商來 證中描述的品名是 CIDER (蘋果酒)。賣方按信用

7、證規(guī)定如期裝運(yùn)，并安全到達(dá)目的地。由于當(dāng)時(shí)蘋果酒市場(chǎng)的價(jià)格較大幅度走低，日商以單據(jù)與信用證規(guī)定的品名不同，不接受 貨物并拒絕付款。試分析其原因和教訓(xùn)。2 .上海某進(jìn)出口公司對(duì)日本出口 1 00000公噸大豆，外商來證規(guī)定不準(zhǔn)分批裝運(yùn)。我方由于貨在不同產(chǎn)地，便在規(guī)定的裝運(yùn)期限內(nèi)，在大連、新港各裝500000公噸于同一航次的“奮發(fā)”號(hào)船上，提單上裝運(yùn)地和裝運(yùn)日各欄內(nèi)分別注明了大連、新港和不同的裝運(yùn)日期。請(qǐng)問：這是否導(dǎo)致單證不一？為什么？3 .我方同外商洽談一筆出口業(yè)務(wù)，雙方同意以CIF價(jià)格條件成交，并就具體價(jià)格達(dá)成一致。簽約時(shí)，客戶認(rèn)為該批貨物季節(jié)性強(qiáng)，因此要求在合同訂明：“賣方須于當(dāng)年10月份在

8、中國(guó)上海港裝運(yùn)，并保證貨物于 11月底之前到達(dá)目的地。否則，買方有權(quán)撤銷合同并要求損害賠償”。請(qǐng)問這是CIF價(jià)格條件嗎？為什么？五、操作題（共50分）1、根據(jù) 2000年通則的規(guī)定，就下表各欄內(nèi)分別填入“買方”或“賣方”。（10分）貿(mào)易術(shù)語(yǔ)風(fēng)險(xiǎn)責(zé)任費(fèi)用誰(shuí)承擔(dān)貨裝上船后的風(fēng)險(xiǎn)誰(shuí)辦理租船訂艙誰(shuí)辦理保險(xiǎn)誰(shuí)支付至U目的港的運(yùn)費(fèi)誰(shuí)支付保險(xiǎn)費(fèi)FOBCFRCIF2、填制開證申請(qǐng)書（20分）A、資料1. S/C NO : SOT0405127 DATE: APR.26,20052. THE BUYER: SHANGHAI IMPORT & EXPORT TRADE CORPORATION1321 ZH

9、ONGSHAN ROAD SHANGHAI, CHINA3. THE SELLERS: DenseLight Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN4. DESCRIPT OF GOODS : 100% COTTON KNITTED SKIRTART NO.H32331ART NO. H323325. Amount : USD10750.00 CIF SHANGHAI6. PACKING : PACKED IN 35 CARTONS OF 100PCS EACH7. DELIVERY : BEFORE JUN.

10、30,.2005.8. PORT OF LOADING:OSAKA9. PORT OF DESTINATION:SHANGHAI10. PARTIAL SHIPMENTS:NOT ALLOWED11. TRANSSHIPMENT:ALLOWED12. TERMS OF PAYMENT: IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT.The Buyers Shall Issue An Irrevocable L/C At Sight Before MAY.25,200513. DOCUMENTS :1) Three copies of Signed Commer

11、cial Invoice indicating contract number.2) Three copies of Packing List.3) Two copies of Certificate of Quality issued by manufacture .4) within 12 hours after the goods are completely loaded, the Seller shall FAX to notify the Buyer of the contract number, name of commodity, quantity, gross weight,

12、 B/L No. and the date of delivery.5) Full set of clean on board ocean Bill of Lading made out to order of shipper, and marked freight prepaid and showing freight amount.6) Insurance Policy For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller14.開證形式:電開B、填開證申請(qǐng)書IRREVOCABLE

13、 DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINADate:Beneficiary (full name and address )L/C No.Ex Card No.Contract No.Date and place of expiry of the creditPartial shipments 口 allowednotallowedTransshipment 口 allowednotallowedIssue by airmail With brief advice by teletransmissionIssue by express de

14、liveryIssue by teletransmission( which shall bethe operative instrument )Loading on board/dispatch at/from not later than for transportationtaking in changeAmount ( both in figures and words )Description of goods Packing:Credit available withby sight paymentby acceptancebynegotiationby deferred paym

15、ent atagainst the documents detailed hereinand beneficiary ' s draft for% of theinvoice valueat /on FOB口 C&F口 CIF or other termsDocuments required: ( marks with X )1. () Signed Commercial Invoice incopies indicating L/C No. and Contract No.2. () Full set of clean on board ocean Bills of Land

16、ing made outand blankendorsed, marked“freight to collect/ prepaid showing freight amount" notifying3. () Air Waybills showing“freight to collect/ prepaid including freight amount”consigned to4. () Memorandum issued byconsigned to5. () Insurance Policy/Certificate in copes for% of the invoice va

17、lue showing claims payable inChinain currency of the draft, blank endorsed, covering ( Ocean Marine Transportation / AirTransportation /Over Land Transportation ) All Risks, War Risks.6. () Parking List / Weight Memo incopies issued by the quantity / gross and the weights ofeach packing andpacking c

18、ondition as called by the L/C.7. () Certificate of Quantity / Weight incopies issued by an independent surveyor at loadingport,indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. () Certificate of Quanlity in copies issued by manufacturer / public re

19、cognizedsurveyor / 9. () Beneficia ry ' s certified copy of cable dispatched to the accountees withinhours aftershipmentadvising name of vessel / flight No. / wagon No. , date quantity , weight and valueof shipment.10. () Beneficiary' s Certifying that extra co pies of the documents have bee

20、n dispatched accordingto the contract terms.11. () Shipping Co' s Certificate attesting that carrying vessel is chartered or booked by accounteeor their shippingagents:Additional instructions:1. () All bankin g charges outside the opening bank are for beneficiary' s account.2. () Documents m

21、ust be presented withdays after the date of issuance of the transportanddocuments butwith the validity of this credit.3. () Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable.4. .() Both quantity and amount% more or less are allowed.5. () prepaid freight drawn in

22、 excess of L/C amount is acceptable against presentation of originalcharges voucherissued by shipping Co./ Air Line / or it's agent.Account No.:with(name of bank)Transacted by: person )(Applicant: name .signature of authorizedTelephone No.:(with seal )3、審證：根據(jù)以下合同內(nèi)容審核信用證，找出不符點(diǎn)并進(jìn)行修改.（20分）大連進(jìn)出口貿(mào)易公司

23、DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACTTEL: HX050264FAX : DATE: : Jan.11,2005TO MESSRE: : TKAMLA CORPORATION6-7,KAWARA MACHOSAKA, JAPANDear Sirs,We hereby confirm having sold to you the following goods on terms andconditions as specified below:DESCRI

24、PTIONS OF GOODSQUANTITYU/ PRICEAMOUNTCOTTON DISHCLOTHCFRUSD 2ART NO.HX805000 PCSOSAKA6000.00ART NO.HE275000 PCSUSD 5.20USD 2Packed in250 cartonsUSD 5.005000.00LOADING PORT:DALIANDESTINATION:OSAKA PORTPARTIAL SHIPMENT:PROHIBITEDTRANSHIPMENT:PROHIBITEDPAYMENT:IRREVOCABLE LETTER OF CREDIT AT SIGHT.ATIO

25、NTHE SELLER:DALIANIMPORT &SiTIME OF SHIPMENT:LATEST DATE OF SHIPMENT APR.16, 2005THE BUYER:KAMLA CORPORATION高田一郎B 、信用證SEQUENCE OF TOTALFORM OF DOC ， CREDITDATE OF ISSUEDATE AND PLACE OF EXPIRYAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAILABLE WITH / BYDRAFTS AT DRAWEEPARTIAL SHIPMENTSTRANSSHIPMENTL

26、OADING ON BOARDFOR TRANSPORTATION TOLATEST DATE OF SHIPMENTDESCRIPT OF GOODSDOCUMENTS REQUIREDCHARGESPERIOD FOR PRESENTATION* 27：1 / 1* 40 A ： IRREVOCABLE31 C ：050105* 31 D ： DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY* 50： FUJI BANK LTD1013,SAKULATOKYO ,JAPAN52A ： FUJI BANK LTD1013,SAKULATOKYO

27、,JAPAN* 59： DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINA* 32 B ： CURRENCY USD AMOUNT 5100.00* 41 D ： ANY BANK IN CHINABY NEGOTIATION42 C ： DRAFTS AT 15 DAYS AFTER SIGHTFOR FULL INVOICE COST42 A ： FUJI BANK LTD43 P ： ALLOWED43 T ： PROHIBITED44 A ： SHANGHAI44 B ： OSAKA POR

28、T44 C ： MAY.16, 200545 A ： COTTON DISHCLOTHART NO.HX805000PCSUSD 5.20/PCART NO.HE275000PCSUSD 5.00/PCCFR DALIAN46 A ： + SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUEDBY THE CHAMBER OF COMMERCE OR OTHER AUTHORITYDULY ENTITLED FOR T

29、HIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ” AND NOTIFY APPLICANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS71B ： ALL BANKING C

30、HARGES OUTSIDE JAPANARE FOR ACCOUNT OF BENEFICIARY.48 ： DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTERTHE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OFTHE CREDIT.根據(jù)銷售合同的內(nèi)容審核題中信用證，找出信用證中的不符點(diǎn)，并在下面詳細(xì)列出:外貿(mào)單證實(shí)務(wù)試卷（三）答案一、單項(xiàng)選擇題（每題1分,I .C 2.B3.B 4.B5.CII .A12.D13.B14.C二、多項(xiàng)選擇題（每題2分,共15分）6.A 7.A 8.D9.C10.A15.B

31、共10分）1.BCD 2.ABC3.ABCD 4.ABC 5.ABD三、判斷題（每題1分，共10分）1. V 2. V 3. x 4. x 5. x 6. V 7. x 8. x 9. x 10. x四、案例題（每題5分，共15分）1 .答：根本原因是單證不符導(dǎo)致的結(jié)果。 應(yīng)吸取的教訓(xùn)是：制單必須以信用證內(nèi)容為依據(jù), 做到單證一致。2 .答：不會(huì)造成單證不一致。因?yàn)楦鶕?jù)有關(guān)規(guī)定：同一船只、同一航次中多次裝運(yùn)的貨物，即使提單顯示不同的裝運(yùn)日期、 不同的裝運(yùn)港或不同的提單號(hào)，都不能視作分批裝運(yùn)3 .答：不是CIF價(jià)格條件。因?yàn)?2000年通則的規(guī)定CIF貿(mào)易術(shù)語(yǔ)是象征性交貨， 即賣方的義務(wù)是憑單交

32、貨。五、操作題（共50分）1、根據(jù) 2000年通則的規(guī)定，就下表各欄內(nèi)分別填入“買方”或“賣方” 。（10分）貿(mào)易術(shù)語(yǔ)風(fēng)險(xiǎn)責(zé)任費(fèi)用誰(shuí)承擔(dān)貨裝上船后的風(fēng)險(xiǎn)誰(shuí)辦理租船訂艙誰(shuí)辦理保險(xiǎn)誰(shuí)支付至U目的港的運(yùn)費(fèi)誰(shuí)支付保險(xiǎn)費(fèi)FOB買方買方買方買方買方CFR買方實(shí)方買方實(shí)方買方CIF買方賣方買方賣方賣方2、填制開證申請(qǐng)書IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINADate:MAY.30,2005Beneficiary (full name and address )DenseLight Semiconductors Pte Ltd6-2

33、 OHTEMACHI, CHIYADA-KU, TOKYO, JAPANL/C No.Ex Card No.Contract No. SOT0405127Date and place of expiry of the creditAUG.15,2005JAPANPartial shipments 口 allowednotallowedTransshipment allowednotallowedIssue by airmail QWith brief advice by teletransmissionIssue by express deliveryIssue by teletransmis

34、sion( which shall bethe operative instrument )Loading on board/dispatchtaking in changeat/from SHANGHAInot later thanJUN.30,.2005.for transportationOSAKAAmount ( both in figures and words )USD 10750.00SAY USD TEN THOUSAND SEVEN HUNDRED AND FIFTY ONLY.Description of goods100% COTTON KNITTED BLOUSEH32

35、331H32332Packing:PACKED IN 35 CARTONS OF 100PCS EACHCredit available withby sight paymentby acceptancebynegotiationby deferred payment atagainst the documents detailed hereinand beneficiary ' s draft for% of theinvoice valueat10750.00on FOB匚1 C&F口 CIF or other termsDocuments required: ( mark

36、s with X )1. ( X ) Signed Commercial Invoice in3 copies indicating L/C No. and Contract No.2. ( X ) Full set of clean on board ocean Bills of Landing made outTO ORDER OF SHIPPER andblank endorsed, marked “freight to collect/ X prepaid X showing freight amount ” notifyingand3. () Air Waybills showing

37、“ freight to collect/ prepaid including freight amountconsigned to4. () Memorandum issued byconsigned to5. ( X ) Insurance Policy/Certificate in copes for110 % of the invoice value showing claims payablein Chinain currency of the draft, blank endorsed, covering ( X Ocean Marine Transportation / AirT

38、ransportation /Over Land Transportation ) All Risks, War Risks.6. ( X ) Parking List / Weight Memo in3 copies issued by the quantity / gross and the weights ofeach packing andpacking condition as called by the L/C.7. () Certificate of Quantity / Weight incopies issued by an independent surveyor at l

39、oadingport,indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( X ) Certificate of Quanlity in 2 copies issued by X manufacturer / public recognizedsurveyor / 9. ( X ) Beneficiary ' s certified copy of cable dispatched to the accountees within12

40、 hours aftershipmentadvising name of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. () Beneficiary_s Certifying tat extra copies of the documents have been dispatched accordingto the contract terms.11. () Shipping Co ' s Certificate attesting that carrying vessel is chartered or booked by accounteeor their shipping agents:Additional ins