6月全國國際商務(wù)單證員考試試題國際商務(wù)單證繕制與操作

1、2 0 1 0 年 全 國 國 際 商 務(wù) 單 證 員 專 業(yè) 考 試國際商務(wù)單證繕制與操作試題一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處， 并提出修改意見。（36 分）SALES CONTRACTTHE SELLER:NO. WILL09068SHANGHAI WILL TRADING. CO.,LTD.DATE: JUNE.1, 2009NO.25 JIANGNING ROAD, SHANGHAI, CHINASIGNED AT: SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELG

2、IUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Commodity & SpecificationQuantityPrice TermsUnit priceAmountWORK SHORT TROUSERS - 10

3、0 PCT COTTON TWILL AS PER ORDER D0900326,WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 ,3000 PCS5000 PCSCIF ANTWERP USD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 500.00Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS

4、OF 50 PCS EACHShipping Mark: AT SELLERS OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination:FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment:ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RIS

5、K AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TI

6、ME OF SHIPMENT.SELLERBUYERSHANGHAI WILL TRADING CO., LTDNU BONNETERIE DE GROOTE張平LJSKOUTISSUE OF DOCUMENTARY CREDIT27:SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：090715 開證日期不符，改090702之前40E: APPLICABLE RULES：UCP LATEST VERSION31D: DAT

7、E AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM 有效期改090915，到期地點(diǎn)在中國51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD 受益人名稱應(yīng)為SHANGHAI WILL TADIN

8、G CO.,LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.00 信用證金額應(yīng)為USD91500.0041A:AVAILABLE WITHBYANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT 付款期限改為AT SIGHT42A:DRAWEE ： NU BONNETERIE DE GROOTE 受票人有誤 改開證行ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBE

9、RT SA),GENT)或付款行，不應(yīng)是開證申請人43P:PARTIAL SHIPMTS：NOT ALLOWED 改為允許分批43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING： ANY CHINESE PORT 裝運(yùn)港不符 改SHANGHAI44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：090815 最遲裝運(yùn)期改09083145A:DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT E

10、UR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN品名不符 改 WORK SHORT TROUSERS單價(jià)幣別不符 改USD 不是EUR貿(mào)易術(shù)語不是CFR 是CIF合同號改為 WI

11、LL0906846A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 提單運(yùn)費(fèi)項(xiàng)目應(yīng)注明FREIGHT PREPAID,不是FREIGHT COLLECT4.CERTIFICATE OF ORIGIN.3. PACKING LIST IN

12、 QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN

13、BELGIUM IRRESPECTIVE OF PERCENTAGE 保險(xiǎn)金額為發(fā)票金額的110PCT不是120PCT，保險(xiǎn)險(xiǎn)別改ALL RISKS AND WAR RISK47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQ

14、UIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY所有費(fèi)用由受益人負(fù)擔(dān)不合理48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT交單期限應(yīng)為裝運(yùn)日期后15天 不是裝運(yùn)日后5天49:CONFIRMATION INSTRUCTION：WITHOUT50 申請人有誤 改 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 0 9090 ME

15、UE BELGIUM經(jīng)審核信用證后存在的問題如下：二、根據(jù)所給資料審核并修改已填制錯(cuò)誤的匯票、提單、保險(xiǎn)單（34 分）資料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.YOU ARE AUTHORIZ

16、ED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FRE

17、IGHT PREPAID NOTIFY APPLICANT.INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON 合同號：ABC234 信用證號：DT905012 發(fā)票號：1234567 發(fā)票日期：2009 年 5 月 5 日發(fā)票金額：USD108000 CIF NEW YORK

18、裝運(yùn)港：TIANJIN CHINA目的港：NEW YORK USA裝船日期：2009 年 5 月 15 日開船日期：2009 年 5 月 15 日發(fā)票簽發(fā)人：ABC LEATHER GOODS CO., LTD.ALICEG.W: 2408KGSN.W: 2326KGS MEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS 船名、航次號：SUN V.126 提單號碼：CNS010108895 集裝箱號/封號：YMU259654/56789 運(yùn)輸標(biāo)記：XYZ1234567NEW YORK NOS.1-500保險(xiǎn)單號碼：HMOP09319089BILLO

19、FEXCHANGE憑信用證號Drawn under: XYZ TRADING COMPANYL/C N0. 89765日期 (DRAWN UNDER后面改 POYAL BANK OF NEW YORK,信用證號是DT905012)Dated: May 15, 2009 (開證日期是APR.15,2009)號碼(編號改1234567) 匯票金額(小寫改USD97,200.00)中國天津No. 123456 Exchange for USD108,000.00 Shanghai，ChinaDate: June 1,2009（出票地點(diǎn)是TIANJIN ）見票(出票日期不早于20090515不晚于05

20、31)日后（本匯票之副本未付）付交At 30 days after sight of this FIRST of Exchange(Second of Exchange being unpaid) pay to the order of BANK OF CHINA，TIANJIN BRANCH 金額the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 改為 US DOLLARS NINETY-SEVEN THOUSAND TWO HUNDRED ONLY此致To: XYZ TRADING COMPANYABC LEATHER GOO

21、DS CO., ALICE受票人TO: POYAL BANK OF NEW YORK，出票人ABC LEATHER GOODS CO.,LTDShipper Insert Name, Address and PhoneB/L No. CNS010108895ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA中遠(yuǎn)集裝箱運(yùn)輸有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CN FAX: +86(021) 6545 8984ORIGINALConsignee Insert Name, Address

22、 and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USA(改TO ORDER)Notify Party Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No.Port of LoadingSUN V.126SHANGHAI（改為TIANJIN ）Port-to-PortBILL OF LADINGShipped on board and condition exce

23、pt as other-Port of DischargePort of DestinationLONG BEACH（改NEW YORK）Marks & Nos. Container / Seal No.No. ofContainers or PackagesDescription of GoodsGross Weight KgsMeasurementXYZ1234567LONG BEACH NOS.1-500YMU259654/567895,000 PCS包裝件數(shù)應(yīng)為500 CARTONSLEATHER GOODS（改LEATHER BAGS）FREIGHT PREPAID2400KGS毛重

24、應(yīng)為2408KGS20.70CBM尺碼應(yīng)為21.70CBMDescription of Contents for Shippers Use Only (Not part of This B/L Contract)Total Number of containers and/or packages (in words) SAY FIVE THOUSAND PCS ONLY改為 SAY FIVE HUNDRED CARTONS ONLYEx. Rate:Prepaid atPayable atPlace and date of issueLONG BEACHTIANJINMAY. 30,2009T

25、otal PrepaidNo. of Original B(s)/LSigned for the CarrierTHREE (3)COSCO CONTAINER LINES+LADEN ON BOARD THE VESSELDATE: MAY.30, 2009BY: COSCO CONTAINER LINES+貨物運(yùn)輸保險(xiǎn)單CARGO TRANSPORTATION INSURANCE POLICY總公司設(shè)于北京一九四九年創(chuàng)立Head Office Beijing Established in 1949 發(fā)票號 （INVOICE NO.）1234567 保單號次合同號(CONTRACT NO.)

26、 ABC234POLICY NO. HMOP09319089信用證號 (L/C NO.) DT905012被保險(xiǎn)人(INSURED) XYZ TRADING COMPANY 改為ABC LEATHER GOODS CO.,LTD中國人民財(cái)產(chǎn)保險(xiǎn)保險(xiǎn)有限公司（以下簡稱本公司）根據(jù)被保險(xiǎn)人的要求，由被保險(xiǎn)人向本公司繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承保險(xiǎn)別和背面所載條款與下列特款承保下 述貨物運(yùn)輸保險(xiǎn)，特立本保險(xiǎn)單。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED （HEREINAFTE

27、R CALLED THE COMPANY）AT REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURANCE. THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERL AND OTHER SPECIAL CLAUSES ATTACHED

28、 HEREON.標(biāo)記 MARKS & NOS.包裝及數(shù)量 QUANTITY保險(xiǎn)貨物項(xiàng)目 DESCRITION OF GOODS保險(xiǎn)金額 AMOUNT INSUREDXYZ1234567TIANJIN (改NEW YORK)NOS.1-5005,000 PCS改為500CARTONSLEATHER GOODS改BAGSUSD108,000.00改USD118,800.00總保險(xiǎn)金額 TOTAL AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 改為US DOLLARS ONE HUNDRED AND EIGHTEEN

29、THOUSAND AND EIGHT HUNDRED ONLY保費(fèi)： 啟運(yùn)日期： 裝載運(yùn)輸工具：PREMIUM : AS ARRANGED DATE OF COMMENCEMENT MAY.30,2009 改15號 PER CONVEYANCE : “SUN” V. 126 自 經(jīng) 至FROM TIANJIN VIA * TO LONG BEACH 承保險(xiǎn)別：CONDITIONSCOVERING ALL RISKS AND WAR RISK AS PER CIC OF THE PICCC DATED 01/01/1981.所保貨物，如發(fā)生保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司代理

30、人查勘。如有索賠，應(yīng)向本公司提交保單正本（本保險(xiǎn)單共有 2 份正本）及有關(guān)文件。如 一份正本已用于索賠，其余正本自動失效。IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY，INNEDIATE NOTICE MUST BE GIVER TO THE COMPANYS AGENT AS MENTIONED HEREUNDER CLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER W

31、ITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.保險(xiǎn)單分?jǐn)?shù)為兩份中國人民財(cái)產(chǎn)保險(xiǎn)股份有限公司上海市分公司 改天津分公司賠款償付地點(diǎn) PICC Property and Casualty Company Limited, ShanghaiCLAIM PAYABLE AT/IN TIANJIN IN USD出單日期 XXX 不得晚于15號 ISSUING DATE MAY

32、16, 2009 GENERAL MANAGER三、根據(jù)已知資料繕制商業(yè)發(fā)票、裝箱單、裝船通知（30 分）1. 信用證資料ISSUE OF DOCUMENTARY CREDIT27:SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：KLMU123431C: DATE OF ISSUE ：09072840E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090915 PLACE CHINA51D

33、:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:AVAILABLE WITHBYANY BANK IN CHINA BY

34、NEGOTIATION42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUE42A:DRAWEE ：ISSUING BANK43P:PARTIAL SHIPMT：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：SHANGHAI, CHINA44F:PORT OF DISCHARGE：SAID, EGYPT44C:LATEST DATE OF SHIPMENT：09083045A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNE

35、D ORANGE JAM, PACKED IN SEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON UNIT PRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R. CHINA46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CE

36、RTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.2.NEUTRAL PACKING LIST INDICATING QUANTITY, N. W. AND G. W. OF EACH PACKAGE, TTL QUANTITY, N. W. AND G. W., AND PACKING CONDITIONS AS REQUIRED BY L/C.3.BENEFICIARYS CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISIN

37、G MERCHANDISE, SHIPMENT DATE, GROSS INVOICE VALUE, NAME AND VOYAGE OF VESSEL, CARRIERS NAME, PORT OF LOADING AND PORT OF DISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT

38、UNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT ARE FORACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATION： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49:CONFIRMATION INSTRUCTION：WITHOUT2.附加資料：SHIPPING MARK: A.I.T.C.

39、SUM356/09SAIDC/NO. 1-UP 發(fā)票號碼：123QWE 裝箱單日期：2009.8.19 提單號：COSU299120029 受益人授權(quán)簽字人：洪河供貨商出倉單顯示：52800 CANS OF MEILING BRAND CANNED ORANGE JAMN.W. 3KG/ CARTON G.W. 4KG/ CARTONMEAS.203040CM/ CARTON船名：MOONRIVER V.987裝船日期：2009.8.30.COMMERCIAL INVOICETO：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECONDFL

40、OOR-G102A EGYPT 12111 INVOICE NO. 123QWE DATE: JUN.28,2009 S/C NO. SUM356/09 L/C NO. KLMU1234FROM SHANGHAIVIA XXXXTO SAIDBY VESSELMARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNTSUM356/09SAIDC/NO 1-4400CANNED ORANGE JAM(MEILING BRAND)PACKED IN SEAWORTHY CARTONS. 250 GRAM PER CAN12 CANS IN A CARTON TOTAL52800 CANS4400 CTNS4400 CTNS OR52800 CANS CFR SAIDUSD6.55/CTNUSD 28820.00USD 28820.00TOTAL AMOUNT:U.S.DOLLARS TWENTY-EIGHT THOUSAND HUNDRED AND TWENTY ON