國際商務單證操作習題集

PAGE《國際商務單證實務》配套習題集商務單證操作習題編著：魏建萍、許麗紅班級：____________姓名：____________座號：____________福建信息職業(yè)技術學院商貿(mào)系《國際商務單證實務》精品課程建設小組目錄TOC\o"1-3"\h\z第一部分國際商務單證實務分單操作練習 1項目一信用證分析與審核 1一、信用證分析練習 1二、信用證審核練習 4項目二基本中心單據(jù)填制 8一、發(fā)票填制練習一 8二、商業(yè)發(fā)票填制練習二 10三、裝箱單填制練習一 12項目三官方單據(jù)申請 14一、出境貨物報檢單填制練習 14二、一般原產(chǎn)地證的填制練習 16三、普惠制原產(chǎn)地證填制練習 18四、原產(chǎn)地證審核及改錯 20項目四出口托運申請 22一、托運單填制練習 22項目五投保申請 24一、保險單填制練習一 24二、保險單填制練習二 26項目六出口貨物報關 28一、出口貨物報關單填制練習 28項目七正本海運提單換取 31一、海運提單填制練習一 31二、海運提單填制練習二 33三、海運提單改錯 35項目八結(jié)匯單據(jù)的準備 38一、受益人證明書填制練習一 38二、受益人證明書填制練習二 39三、受益人證明書改錯練習一 40四、受益人證明書改錯練習二 41五、裝船通知書填制練習 42項目九向銀行議付結(jié)匯 44一、商業(yè)匯票填制練習一 44二、商業(yè)匯票填制練習二 45三、商業(yè)匯票改錯練習 46項目十出口收匯核銷和退稅 48一、出口收匯核銷 48項目十一進口合同履行 49一、開證申請書的填寫練習一 49二、開證申請書的填寫練習二 51第二部分出口貿(mào)易業(yè)務綜合技能操作練習 55綜合一信用證業(yè)務 55一、FOB貿(mào)易術語信用證業(yè)務操作一 55二、FOB貿(mào)易術語信用證業(yè)務操作二 64三、CFR貿(mào)易術語信用證業(yè)務操作一 77四、CFR貿(mào)易術語信用證業(yè)務操作二 83五、CIF貿(mào)易術語信用證業(yè)務操作一 90六、CIF貿(mào)易術語信用證業(yè)務操作二 98綜合二托收結(jié)算方式綜合業(yè)務 107一、托收結(jié)算業(yè)務操作 107PAGE29第一部分國際商務單證實務分單操作練習項目一信用證分析與審核一、信用證分析練習（一）信用證資料MT700ISSUEOFADOCUMENTARYCREDITBasicheader F01BKCHGNVJA4001202869609ApplicationHeader700041126icraitmma05065671778372004-11-27N*BANCADICREDITOCOOPERATIVODI*SORISOLEELEPRENO*SORISOLESequenceofTotal：1/1FormofDoc.Credit：IRREVOCABLEDoc.CreditNumber：088696000825DateofIssue：2004-11-15Expiry：DATE2005-01-24PLACECHINAApplicant 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ETWEIGHT,VESSELNAME,BILLOFLADINGNO.ANDDATE,CONTRACTNO.,VALUE.AdditionCond.*47A：1.1/3ORIGINALB/LMUSTBESENTDIRECTRYTOAPPLICANTIN3DAYSAFTERB/LDATEANDSENTBYFAX.2.QUANTITY3PCTMOREORLESSALLOWED.3.ALLDOCUMENTSMUSTBEMADEOUTINENGLISHLANGUAGE.4.ALLDOCUMENTSMUSTBEAROURLETTEROFCREDITNUMBER.5.DISCREPANCYFEEOFUSD80.00(OREQUIVALENT)WILLBEDEDUCTEDFROMTHEPROCEEDSOFANYDRAWINGIFDOCUMENTSAREPRESENTEDWITHDISCREPANCY(IES)UNDERTHISDOCUMENTARYCREDIT.NOTWITHSTANDINGANYINSTRUCTIONSTOTHECONTRARY,THISCHARGESHALLBEFORTHEACCOUNTOFBENEFICIARY.DetailsofCharges*71B：ALLBANKCHARGESEXCLUDINGISSUINGBANKSAREFORACCOUNTOFBENEFICIARYPresentationPeriod*48：DOCUMENTSTOBEPRESENTEDWITHIN15DAYSFROMSHIPMENTDATE.Confirmation*49：WITHOUTInstructions*78：DISCREPANTDOCUMENTS,IFACCEPTABLE,WILLBESUBJECTTOADISCREPANCYHANDLINGFEEOFUSD50.00OREQUIVALENTWHICHWILLBEFORACCOUNTOFBENEFICIARY.ONRECEIPTOFCOMPLETESETOFDOCUMENTSINCONFORMITYWITHTHETERMSOFTHISCREDIT,WEWILLBEDULYHONOUREDONPRESENTATIONIFTHEDRAFT(S)ACCEPTEDBYAPPLICANT.SendtoRec.Info.*72：THISCREDITISISSUEDSUBJECTTO2007REVISION,I.C.C.PUBLICATIONSNO.600（三）信用證審核根據(jù)銷售合同的內(nèi)容審核上述信用證，找出信用證中的不符點，并按順序詳細列出。1．__________________________________________________________________2．__________________________________________________________________3．__________________________________________________________________4．___________________________________________________________________5．___________________________________________________________________6．___________________________________________________________________7．___________________________________________________________________8．__________________________________________________________________項目二基本中心單據(jù)填制一、發(fā)票填制練習一（一）信用證有關條款Issuingbank：THESAKURABANK,LIMITED56,NANIWA–CHO,CHUO–KU,KOBE,JAPAN20/documentatycreditnumber：KUW2584731c/dateofissue：May15,200431d/dateandplaceofexpiry：June30,2004beneficiaries’country50/applicant：MOMOCO.,LTD.NO.215NADA–KU,KOBE,JAPAN59/beneficiary：HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,HUNAN,CHINA32/currencycodeamount：USD26640,0039a/percentcreditamttolerance：05/0541d/availablewith…by…：Anybankinchinabynegotiation45a/descript.Pofgoodsand/orservices：AsperS/CNo.HNT(04)021Applicant’sRefNo.3–119012,000kgsPu-erhteaatUSD2.22perkg.CIFKobePacked：in50kgspercartons46a/documentsrequired：+commercialinvoiceinoneoriginalplus6copies,showingthatthegoodsexportedareofChineseOrigin,allofwhichmustbemanuallysigned.47a/additionalconditions：+alldocumentsrequiredunderthiscreditmustmentionthisL/Cnumberandtheissuingbankname.（二）參考資料2004年6月12日裝“FENCQINGV.25”從廣州出運。嘜頭自行設計。發(fā)票號碼自行設計。（三）填制要求請根據(jù)上述信用證資料及參考資料，填制商業(yè)發(fā)票。Issuer商業(yè)發(fā)票COMMERCIALINVOICEToTransportdetailsNo.DateS/CNo.L/CNo.TermsofpaymentMarksandnumbersNumberandkindofpackagesDescriptionofgoodsquantityUnitpriceAmountTOTALQUANTITY：PACKING：TOTAL：二、商業(yè)發(fā)票填制練習二（一）信用證有關條款。WeherebyestablishourIrrevocableDocumentaryCreditNo.MNL030850datedAUG.25,2003byorderandforaccountofMRISSINAGARMENTSINC(8/FEXECUTIVEBLDG.CENTERGILPUYATCORMAKATIAVE.MAKATICITYPHILIPPINES)infavorofCHINATEXTILESIMPORTANDEXPORTCORP.(8DONG’ANROAD,BEIJING,CHINA)fortheamountofUSD179,700.00availablebyyourmanuallysignedDraftsdrawnonusatsightforfullinvoicevalue.Coveringthefollowinggoods：CIFMAKATI,DISCOUNTOF5%DEDUCTED54,000YARDS100PCTCOTTONDARKNAVYDENIM,12OZ.CTW0945USD2.75PERYARD12,000YARDS100PCTCOTTONINDIGOBLACKDENIM,11OZ.CTW0939USD2.60PERYARDASPERPROFORMAINVOICENOS.PI–187/2003DATED08AUG2003ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS：+SINGEDCOMMERCIALINVOICEINQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.（二）參考資料INVOICENO.MM024DATEDSEP.10,2003SHIPPINGMARKS：M.G.IMANITANO.1-795TOTALPACKAGES：DARKNAVYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMAKATIONSEP.28,2003（三）填制要求請根據(jù)上述信用證資料及參考資料填制商業(yè)發(fā)票。Issuer商業(yè)發(fā)票COMMERCIALINVOICEToTransportdetailsNo.DateS/CNo.L/CNo.TermsofpaymentMarksandnumbersNumberandkindofpackagesDescriptionofgoodsquantityUnitpriceAmountTOTALQUANTITY：PACKING：TOTAL：三、裝箱單填制練習一（一）信用證條款DOC.CreditNumber*20：KRT2899302DateofIssue31：070912Expiry*31D：Date071205PlaceCHINAApplicant*50：CURRENTFUNDSLIMITEDROOM1110CHINACHEMCOLDENPLAZANO.77MODYROAD,TSIMSHATSUIEAST,KOWLOON,HONGKONGBeneficiary*59：GUANGDONGTEXTILESIMPORTANDEXPORTKNITWEARSCOMPANYLIMITED15/F.,GUANGDONGTEXTILESMANSION,168XIAOBEIROAD,GUANGZHOU,CHINAAmount*32B：CURRENCYUSDAMOUNT30384,00Availablewith/by*41D：CREDITISSUINGOFFICEBYPAYMENTPartialShipments43P：FORBIDDENTransshipment43T：PROHIBITEDLoadinginCharge44A：GUANGDONG,CHINAForTransportto…44B：SANTOS,BRAZILLatestDateofShip.44C：071115Descript.OfGoods45A：DESCRIPTION：CHILDREN’S65PERCENTCOTTON35PERCENTPOLYESTERKNITEDJOGGINGSUITQUANTITY：720DOZENSETSUNITPRICE：USD42.2PERDOZENSETFOBGUANGDONG,CHINAALLOTHERDETAILSASPERCONFIRMATIONNO.DY–038SHIPMENTTOBEEFFECTEDBY1X20CONTAINER(FCL)DocumentsRequired46A：PACKINGLISTINTRIPLICATESHOWINGDETAILSOFPACKING.,BREAKDOWNOFQUANTITY,GROSSWEIGHT,NETWEIGHTANDMEASUREMENTOFEACHCARTON.（二）其他資料發(fā)票號碼：0703SP023發(fā)票日期：2007年11月2日提單號碼：SA75214貨物裝箱情況：30DOZ/BALE船名：FANDUV.336裝運港：廣州港凈重：180.00KGS/BALE毛重：195.00KGS/BALE尺碼：（100×100×120）CM/BALE（三）填制要求請根據(jù)上述信用證資料及其他資料，填制裝箱單。Issuer裝箱單PACKINGLISTToNo.DateMarksandnumbersNumberandkindofpackagesDescriptionofgoodsN.W.(KGS)G.W.(KGS)MEAS.(M3)TOTALQUANTITY：PACKING：TOTAL：項目三官方單據(jù)申請一、出境貨物報檢單填制練習（一）信用證條款Issuingbank：THESAKURABANK,LIMITED56,NANIWA–CHO,CHUO–KU,KOBE,JAPAN20/documentatycreditnumber：KUW2584731c/dateofissue：May15,200431d/dateandplaceofexpiry：June30,2004beneficiaries’country50/applicant：MOMOCO.,LTD.NO.215NADA–KU,KOBE,JAPAN59/beneficiary：CHENANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,FUZHOU,CHINA32/currencycodeamount：USD26640,0039a/percentcreditamttolerance：05/0544a/loadingonboard：FUZHOU44b/fortransportationto…：KOBE,JAPAN41d/availablewith…by…：Anybankinchinabynegotiation45a/descript.Pofgoodsand/orservices：AsperS/CNo.HNT(04)021Applicant’sRefNo.3–119012,000kgsPu-erhteaatUSD2.22perkg.CIFKobePacked：in50kgspercartons（二）其他資料VESSELNAME：FENCQINGV.25H.S.CODE：0902.4020集裝箱規(guī)格與數(shù)量：1×20`用途：外貿(mào)自營內(nèi)銷發(fā)貨日期：2004.6.12貨物存放地點：福州五一路253號嘜頭：MCLKOBEC/NO.1-240普洱茶是法檢目錄商品，原產(chǎn)云南（三）填制要求請根據(jù)以上資料，填制出境貨物報檢單。中華人民共和國出入境檢驗檢疫出境貨物報檢單報檢單位(加蓋公章)：* 編號報檢單位登記號：聯(lián)系人：電話： 報檢日期：年月日發(fā)貨人（中文）（外文）收貨人（中文）（外文）貨物名稱(中/外文)H.S.編碼產(chǎn)地數(shù)/重量貨物總值包裝種類及數(shù)量運輸工具名稱號碼V.071108000000貿(mào)易方式貨物存放地點合同號信用證號用途發(fā)貨日期輸往國家(地區(qū))許可證／審批號啟運地到達口岸生產(chǎn)單位注冊號集裝箱規(guī)格、數(shù)量及號碼合同、信用證訂立的檢驗檢疫條款或特殊要求標記及號碼隨附單據(jù)（劃“”或補填）合同信用證發(fā)票換證憑單裝箱單廠檢單包裝性能結(jié)果單許可/審批文件需要證單名稱（劃“”或補填）*檢驗檢疫費□品質(zhì)證書□重量證書□數(shù)量證書□獸醫(yī)衛(wèi)生證書□健康證書□衛(wèi)生證書□動物衛(wèi)生證書__正__副__正__副__正__副__正__副__正__副__正__副__正__副□植物檢疫證書□熏蒸/消毒證書□出境貨物換證憑單□□□□__正__副__正__副__正__副總金額（人民幣元）計費人收費人報檢人鄭重聲明：1.本人被授權報檢。2.上列填寫內(nèi)容正確屬實，貨物無偽造或冒用他人的廠名、標志、認證標志，并承擔貨物質(zhì)量責任。簽名：_______________領取證單日期簽名注：有“*”號欄由出入境檢驗檢疫機關填寫◆國家出入境檢驗檢疫局制[1-2(2000.1.1)]二、一般原產(chǎn)地證的填制練習（一）相關資料廣東省紡織品進出口針織品有限公司向希臘某商出口一批塑膠玩具，該出口公司產(chǎn)地證申報員張強擬于2003年10月7日向廣州檢驗檢疫局申報，公司電話：78787878.請根據(jù)下面的商業(yè)發(fā)票幫張強填制“一般原產(chǎn)地證明書”。廣東省紡織品進出口針織品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED15/F.,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA商業(yè)發(fā)票COMMERCIALINVOICEMessrs：INVOICENO.YSM1999BJOHNSONINVOICEDATE：OCT.05,2003KREONTOS30STR.L/CNO.:KDTT524250GREECEL/CDATE:AUG.20,2003Exporter:S/CNO.:GD-98TX2509GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMTIED15/F,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOPIRAEUSGREECEBYL/CBYVESSELSAILINGDATE:OCT.15,2003_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTJOHNSONH.S.NO.:9509.0997KCS05111PLASTICTOYS10,000PCSUSD0.60/PCUSD6,000.00NO.1-500MADEINCHINAFOBGUANGZHOUUSD6,000.00TOTALQUANTITY:10,000PCSPACKING:500CATRONSTOTAL:USDOLLARSSIXTHOUSANDONLY.廣東省紡織品進出口針織品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED（簽章）（二）填制要求根據(jù)上述所以的資料填制一般原產(chǎn)地證。1.ExporterCertificateNo.CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.Consignee3.Meansoftransportandroute5.Forcertifyingauthorityuseonly4.Country/regionofdestination6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.H.Scode9.Quantity10.Numberanddateofinvoices11.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinchinaandthattheycomplywiththerulesoforiginofthepeople’srepublicofchina.…………….….Placeanddate,signatureandstampofcertifyingauthority12.CertificationItisherebycertifiedthatthedeclarationbytheexporteriscorrect.…………………Placeanddate,signatureandstampofcertifyingauthority三、普惠制原產(chǎn)地證填制練習（一）相關資料廣東省輕工家電有限公司出口一批產(chǎn)品到比利時，該產(chǎn)品完全為我國江西浪花毛織廠自產(chǎn)，不含任何進口成分，請根據(jù)下面的商業(yè)發(fā)票幫該公司產(chǎn)地證申報員張強（2005年3月18日申報，預定出口裝運日期為3月22日）填制“普惠制產(chǎn)地證明書FORMA”。廣東省輕工家電有限公司GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED52DEZHENGROADSOUTH,GUANGZHOU,CHINA商業(yè)發(fā)票COMMERCIALINVOICEMessrs：INVOICENO.GD05753BRUSSELSLACESANDGIFTSSERV.SAINVOICEDATE：FEB.28,2005RUEDELUSAMBO.21/23L/CNO.:210364142764241190BRUXELLES,BES/CNO.:D/269/97Exporter:GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMTIED_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOANTWERPBELGIUMBYL/CW/THONGKONGBYVESSEL_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTALSHAMALIH.S.CODE.:6303.5900ANTWERPCOTTONPRINTEDVELVETTOWELS3,936PCS@USD3.64/PCUSD14,327.04CIFANTWERPUSD14,327.04TOTALQUANTITY:3,936PCSPACKING:160CATRONSTOTAL:USDOLLARSFOURTEENTHOUSANDANDTHREEHUNDREDTWENTY-SEVENPOINTFOURONLY.GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED（簽章）（二）填制要求請根據(jù)上述資料填制普惠制原產(chǎn)地證。1.goodsconsignedfrom(Exporter’sname,address,country)ReferenceNo.GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)3.Meansoftransportandroute(asfarasknown)4.Forofficialuse5.Itemnumber6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.Origincriterion(seenotesoverleaf)9.GrossweightorotherQuantity10.Numberanddateofinvoices11.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinCHINAandthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedto…………………….(importingcountry)……………………Placeanddate,signatureandstampofcertifyingauthority四、原產(chǎn)地證審核及改錯廣東省東風進出口公司（GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOU）與SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY,AUSTRALIA達成一筆交易，內(nèi)容主要有：2400件不銹鋼鏟頭（STAINLESSSTEELSPADEHEAD）,每12件扎成1捆，2002年12月1日出運，該公司填制好如下“FORMA”,請審核并修改。1.goodsconsignedfrom(Exporter’sname,address,country)GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOUReferenceNo.GZ9/12078/6311GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY3.Meansoftransportandroute(asfarasknown)ON/AFTERDEC.01,2002FROMGUANGZHOUTOSYDNEYBYVESSEL4.Forofficialuse5.ItemNumber16.MarksandnumbersofpackagesKMARTSYDNEYNO.1-2007.Numberandkindofpackages;descriptionofgoodsTWOTHOUDANDFOURHUNDRED(2,400)PCSOFSTAINLESSSTEELSPADEHEAD****************************8.Origincriterion(seenotesoverleaf)“P”9.GrossweightorotherQuantity2,400PCS10.NumberanddateofinvoicesYSM199901NOV.11,200211.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.GUANGZHOUNOV.21,2002………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinGUANGZHOU(country)andthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedtoSYDNEY…………………….(importingcountry)GUANGZHOUNOV.20,2002Placeanddate,signatureandstampofcertifyingauthority改錯練習請根據(jù)以上資料及原產(chǎn)地證，找出錯誤并修改。________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________項目四出口托運申請一、托運單填制練習（一）信用證條款CreditNumber：SK/25067/2004DateofIssue：DEC.27,2004Expiry：DATE050327PLACECHINAApplicant：MAHARAJADEIRAL.L.C,DUBAI(UAE)P.O.BOXNo.6093,DUBAI(UAE),FAXNO.26375Beneficiary：GUANGDONGTEXTILESIMP.ANDEXP.GRANDTONTRADI