國際貿(mào)易專業(yè)報關(guān)與國際貨運專業(yè)外貿(mào)單證操作實務(wù)期末試題含答案一

1、百度文庫-好好學(xué)習(xí)，天天向上 期末測試題（一）一、根據(jù)合同審核信用證（4*10=40分）買賣雙方簽訂的合同如下：QINGDAOIMPORT&EXPORTCO.，LTD,ZHONGSHANROADHEDONGDISTRICT,QINGDAO,CHINA銷售確認書SALESCONFIRMATION電話TEL：02S/CNO.：ST05-016傳真FAX：02DATE：,2013TOMESSRS:JAE&SONSPAPERSCOMPANY203LODIAHOTEL0FFICE1546,DONG-GUBUSAN,KOREA茲經(jīng)買賣雙方同意成交下列商品,訂立條款如下：THEUNDERSIGNEDSELL

2、ERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW：嘜頭SHIPPINGMARK貨物描述及包裝DESCRIPTIONOFGOODS,PACKING數(shù)量QUANTITY單價UNITPRICE總值A(chǔ)MOUNTKOREAPAPERTOBEPACKEDINSTRONGWOODENCASE（S）100MTCFRBUSANKOREAMTUSD39,裝運港LOADINGPORT:QINGDAOCHINA目的港DESTINATION:BUSANKOREA裝運期限T

3、IMEOFSHIPMENT:，2013付款條件TERMSOFPAYMENT:BYIRREVOCABLEL/CATSIGHT分批裝運PARTIALSHIPMENT:ALLOWED轉(zhuǎn)船TRANSHIPMENT:ALLOWED保險INSURANCE:TOBEEFFECTEDBYSELLERSCOVERINGALLRISKSFOR10%OVERTHEINVOICEVALUE買方THEBUYER:樸信賣方THESELLER:李麗JAE&SONSPAPERSCOMPANY青島進出口公司QINGDAOI/ECORP.買方開來的信用證如下：BANKOFKOREALIMITED,BUSANSEQUENCEOFT

4、OTAL*27：1/1FORMOF*40A：IRREVOCABLENUMBER*20：S100-108085DATEOFISSUE31C：EXPIRY*31D：DATEPLACEBENEFICIARYCOUNTRYAPPLICANT*50：JAE&SONSPAPERSCOMPANY203LODIAHOTEL0FFICE1564,DONG-GU,BUSAN,KOREABENEFICIARY*59：WONDERINTERNATIONALCOMPANYLIMITEDZHONGSHANROADHEDONGDISTRICT,QINGDAO,CHINAAMOUNTAVAILABLEWITH/BYDRAFT

5、SAT.*32B：CURRENCYHKDAMOUNT39,*41D：ANYBANKINCHINABYNEGOTIATION42C：DRAFTAT30DAYSATSIGHTFORFULLINVOICECOSTDRAWEE42A：BANKOFKOREALIMITED,BUSANPARTIALSHIPMENTS43P：NOTALLOWEDTRANSSHIPMENTLOADINGINCHARGE43T：NOTALLOWED44A：QINGDAOCHINAFORTRANSPORTTO.44B：TOKYOKOREALATESTDATEOFSHIPMENT44C：DESCRIPT.OFGOODS45A：+C

6、OMMODITY：WARPPINGPAPERPRICETERM：CIFBUSANKOREADOCUMENTSREQUIRED1.COMMERCIALINVOICE46A：IN3COPIESINDICATINGLCNO.&CONTRACTFULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS

7、CERTIFICATEOFORIGININ3COPIESDETAILSOFCHARGES71B：ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARYPRESENTATIONPERIOD48：DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49：WITHOUTINSTRUCTION78：THISCREDITISSUBJECTTOTHEFORDOCUMENTARYCREDITS(2007REV

8、ISION)PUB.二、根據(jù)所給信用證及資料補充單據(jù)（3*20=60）1信用證資料開證銀行:STANDARDCHARTEREDBANKTOKYOJAPAN百度文庫-好好學(xué)習(xí)，天天向上百度文庫-好好學(xué)習(xí)，天天向上 - 議付銀行:BANKOFCHINADALIANCHINA信用證號碼：LC0712-264開證日期:有效期:DATEPLACECHINA開證申請人:SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPAN受益人：DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIA

9、NCHINA總金額:CURRENCYUSDAMOUNT22,支付方式:BYL/CAT30DAYSAFTERSIGHT分批裝運:NOTALLOWED轉(zhuǎn)船:ALLOWED裝運港口:DALIAN卸貨港口:TOKYO最遲裝運日:貨物描述：COLOURTVSET,800SETSMODEL324,110V,50HZ,CIFTOKYOPERSET包裝:ONESETINONECARTON單據(jù)要求:商業(yè)發(fā)票：MANUALLYSIGNEDCOMMERCIALINVOICEIN3COPIESSHOWINGS/CNOANDDATE裝箱單：SIGNEDPACKINGLISTIN3COPIES原產(chǎn)地證：CERTIFICA

10、TEOFORIGININTRIPLICATESHOWINGTHENAMEOFTHEMANUFACTURER.交單期限:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT提單：FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDEROFSHIPPERSMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT2其他相關(guān)資料：發(fā)票日期：，2013提單日期：，2013嘜頭：N/MHS：凈重：23KGS/CTN合同號：SY87091

11、0合同日期：，2013發(fā)票號碼：01ZH2013提單號碼：SHYZ092234船名：APLPEARLV.730E產(chǎn)地證號：HZ089216毛重：25KGS/CTN紙箱尺碼：（47*47*38）厘米箱號：COSU522809生產(chǎn)廠家名稱：大連紅河電器廠（DALIANHONGHEELECTRICAPPLIANCEFACTORY）單證員：林紅期末測試題（一）參考答案一、經(jīng)審核信用證中的不符點如下：4*10=301.信用證的有效期為2013年10月1日早于合同的最遲裝運期2013年10月2日.2.信用證中開證申請人地址與合同不符.信用證規(guī)定的幣種港幣與合同規(guī)定的美元不符.信用證規(guī)定的貿(mào)易術(shù)語CIF與合

12、同中的CFR不符.信用證中對匯票的支付日期規(guī)定為見票后30天付款,而合同中為即期付款.信用證中對于目的港規(guī)定為TOKYO,而合同中規(guī)定為釜山.合同中最遲裝運日為2013年10月2日之前，而信用證中最遲證裝運日為2013年10月318合同中允許分批裝運和轉(zhuǎn)運,而信用證規(guī)定為不允許.信用證中對合同號的記載為ST05-18,與合同ST05-16本身不符.信用證規(guī)定提單制為運費托收,與實際操作不符,此合同下應(yīng)為運費預(yù)付.二、根據(jù)所給信用證資及資料補充單據(jù)（3*20=60）發(fā)票（5*6=30分）大連紅河電器有限公司DALIANHONGHEELECTRICAPPLIANCECO.,LTD.商業(yè)發(fā)票COMM

13、ERCIALINVOICEMessrs:SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPANInvoiceNo.:（4）:01ZH2013Invoicedate:（5），2013S/CNo.:（6）SY870910L/CNo.:（7）LC0712-264Exporter:（2）DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIANCHINATermsofPayment:（8）Transportdetails:（3）FROMDALIANTOTOKYOBYSEAMarks

14、&Nos.（9）Descriptionofgoods（10）Quantity（11）UnitPrice（12）Amount（13）N/MCOLOURTVSET,MODEL324,110V,50HZ,800SETCIFTOKYOPERSETUSD（14）SAYUSDOLLAREIGHTYTHOUSANDSONLY大連紅河電器有限公司（章）DALIANHONGHEELECNCAPH.IANCECOJD（15）林紅百度文庫-好好學(xué)習(xí)，天天向上百度文庫-好好學(xué)習(xí)，天天向上- #- Shipper(2)DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETX

15、IASHA,DALIANCHINAB/LNo.(1)SHYZ092234嚴泛亞航運有限公司PAN-ASIASHIPPINGCO,LTDConsignee(3)TOORDEROFSHIPPERBILLOFLADINGORIGINALRECEIVEDinexternalapparentgoodorderandconditionexceptasNotifyparty(4)APPLICANTotherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer.Theweight,measure,marks,numbers,quality

16、,contentsandvaluementionedinthisBillofLadingaretobeconsideredunknownunlessthecontraryhasexpresslyacknowledgedandagreedto.The_signingofthisBillofLoadingisnottobeconsideredassuchanag-Pre-carriagebyOceanVesselVoy.No.APLPEARLV.730Ereement.OnpresentationofthisBillofLadingdulyendorsedtotheCarrieibyoronbeh

17、alfoftheHolderofBillofLadingPortofloading(6)DALIANPortoftransshipmentPortofDischargePlaceofdelivery(7)TOKYOMarks&Nos.No.&kindofDescriptionofgoodsGrossweightMeasurementContainerNo.packages(10)(11)(12)(8)(9)COLOURTVSET25KGS/CTN(47*47*38)/CTNN/M800CTNMODEL324,110V,50HZ,TotalNo.ofcontainerorotherpkgsorunits(inwords)(13)SAYEIGHTHUNDREDCARTONSONLYFordeliveryofgoodspleaseapplyto:TOLLGLOBALFORWARDINGLTD.0-2-1HARBOURWAYFUKUOKA,JAPAN:0512-5