外貿(mào)單證實(shí)務(wù)與實(shí)訓(xùn)參考答案

項(xiàng)目一認(rèn)識外貿(mào)單證工作任務(wù)一：初識外貿(mào)單證任務(wù)實(shí)訓(xùn)參考答案1.一.知識鞏固1.外貿(mào)制單的基本要求是什么？2.答：各種進(jìn)出口單證，原則上應(yīng)該做到：“正確、完整、及時(shí)、簡潔、清晰?！敝茊我笾凶钍滓氖恰罢_”，正確應(yīng)包括哪些具體要求？2.3.答：“正確”至少包括兩個(gè)方面的內(nèi)容：一方面是要求各種單據(jù)必須做到“相符”，即單證相符、單單相符、單貨相符；另一方面則要求各種單據(jù)必須符合有關(guān)國際慣例和進(jìn)口國的有關(guān)法令和規(guī)定。3.單據(jù)“三相符”的要求是指什么？為什么“單證相符”占首要地位？答：三相符是指單證相符、單單相符、單貨相符。從“嚴(yán)格相符”的要求來看，“單證相符”占首要地位。因?yàn)椤皢螁蜗喾笔且浴皢巫C相符”為前提的，離開了這個(gè)前提，單單之間即使相符，也會遭到銀行的拒付。至于“單貨相符”這主要是指單據(jù)的內(nèi)容應(yīng)該與實(shí)際的交貨相符，亦即與合同相符。這里，單貨相符也必須要具備“單證相符”的前提和條件。因?yàn)樾庞米C雖然體現(xiàn)了合同的內(nèi)容,但對銀行來說，信用證是一個(gè)獨(dú)立的文件，它既不依附于合同，也不管實(shí)際交貨是否與單據(jù)的論述相一致。因此，當(dāng)信用證的某一方面與合同不符，而且未作修改時(shí)，繕制出口單據(jù)應(yīng)以信用證的規(guī)定為準(zhǔn)。所以，從安全收匯的角度來說，結(jié)匯單據(jù)必須首先注意處理好單證是否相符的問題。進(jìn)出口單證工作的內(nèi)容包括哪些？答：出口單證工作主要有審證、制單、審單、交單、歸檔五個(gè)方面，它貫穿于出口貿(mào)易合同履行的整個(gè)過程。其基本要求是：做到單證一致、單單一致、單同一致、單貨一致。四個(gè)一致是相互獨(dú)立、互為依存的關(guān)系，在審證、制單、審單、交單和歸檔的具體工作中，要合理把握；進(jìn)口單證工作的主要內(nèi)容有開證、制單、審單、和歸檔四個(gè)方面。審單方法主要有哪幾種？審單方法通常有縱向法、橫向法、和縱橫交錯(cuò)法三種?？v向法是對照信用證、合同條款逐條逐字審核。橫向法是以發(fā)票為依據(jù)，審核相同欄目的內(nèi)容是否一致?？v橫交錯(cuò)法是上述兩種方法的綜合運(yùn)用。應(yīng)該指出，審單的手段應(yīng)不斷更新，要善于利用現(xiàn)代計(jì)算機(jī)技術(shù)來提高審單的準(zhǔn)確性和效率任務(wù)二梳理進(jìn)出口交易程序任務(wù)實(shí)訓(xùn)參考答案：一.知識鞏固（_）不定項(xiàng)選擇：1.B2.BD3.ABCD4.BCD5.D6.C7.A8.D9.C10.D（二）案例分析：答：接受無效。因?yàn)楦犊顣r(shí)間發(fā)生變更，為實(shí)質(zhì)性變更發(fā)盤條件。答：據(jù)《UCP600》規(guī)定，保險(xiǎn)單簽發(fā)日期不應(yīng)晚于貨物的裝運(yùn)日期。（三）簡答：略任務(wù)三熟悉國際貿(mào)易結(jié)算方式任務(wù)實(shí)訓(xùn)參考答案：一.知識鞏固（一）單項(xiàng)選擇題1-5BCAAB6-10CCBBD1.（二）多項(xiàng)選擇題1.BCD2.ABCD3.ABCD4.AB5.BCD6.ABCD7.BCD8.ACD9.ACD10.ABC（三）簡答題：略項(xiàng)目二信用證釋讀與操作任務(wù)一信用證釋讀任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（一）單項(xiàng)選擇題1-5CCCDA6-10CBCDD（二）案例分析答：簡電通知不是有效的信用證文件，需待對方開來有效的信用證文件方能參照發(fā)貨。%1.能力實(shí)訓(xùn)閱讀并翻譯該信用證（略）該證其他條件（AdditionalConditions）規(guī)定內(nèi)容較多，請正確理解。（略）找出本證的交單截止日、交單地點(diǎn)、交單期。2012122121天請找出表明本信用證為可轉(zhuǎn)讓信用證的相關(guān)條款。40A項(xiàng)目47A第五條表明該信用證由交通銀行轉(zhuǎn)讓任務(wù)二審核與修改信用證任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（一）單項(xiàng)選擇題1-5CCDCA6-10AAABC（三）案例分析答:該信用證并未得到有效的修改。有效的修改應(yīng)以收到開證行開來的修改通知書為準(zhǔn),開證申請人單方面同意修改無效。%1.能力實(shí)訓(xùn)經(jīng)過審核，發(fā)現(xiàn)該信用證存在以下不符點(diǎn)：到期地點(diǎn)錯(cuò)誤，應(yīng)為受益人所在國到期。開證申請人和受益人名稱地址錯(cuò)誤，互相顛倒。41400.00美元分批裝運(yùn)規(guī)定錯(cuò)誤，應(yīng)為不允許轉(zhuǎn)運(yùn)規(guī)定錯(cuò)誤，應(yīng)為不允許裝運(yùn)港規(guī)定錯(cuò)誤，應(yīng)為青島THERMOS4400PCSCFR,CIF需要的單據(jù)中應(yīng)刪除保險(xiǎn)單，CFR條件下賣方無需投保。2DAYS15DAYS.任務(wù)三申請開證操作任務(wù)實(shí)訓(xùn)參考答案一.知識鞏固（一）單項(xiàng)選擇題：1-5AADDB（二）判斷是非：1-5VXVVX6-10XVXVV二.能力實(shí)訓(xùn)填制開證申請書TO：BANKOFCHINA

IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONDate:APR1,2012Beneficiary(fullnameandaddress)HANTAISTEELCORP.NO.203LIDIAHOTELOFFICE1546-49,DONG-GU,BUSAN,KOREA

L/CNo.Ex-CardNo.ContractNo.DateandplaceofexpiryofthecreditNOTLATERTHANAUG15,2012INKOREAPartialshipments()Allowed(X)notallowed

Transshipment()Allowed(X)notallowed

()Issuebyairmail()Withbriefadvicebyteletransmission()Issuebyexpressdelivery(X)Issuebyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromBUSAN,KOREANotlaterthanJULY15,2012FortransportationtoXINGANG,TIANJINDescriptionofgoods:COLDROLLEDSTEELSHEETINCOILSPECIFICATIONS:JISG3141SPCC-SDSIZE:0.70MMX1200MMXC;QUANTITY:USD210.00/MTCOUNTRYOFORIGINANDMANUFACTURERS:REPUBLICOFKOREA,VICTORYFACTORY

Amount(bothinfiguresandwords)USD12600.00SAYUSDOLLARSTWELVETHOUSANDSIXHUNDREDONLY.Creditavailablewith()bysightpayment()byacceptance(X)bynegotiation()bydeferredpaymentatagainstthedocumentsdetailedherein(X)andbeneficiary'sdraftfor100%oftheinvoicevalueatSIGHTonISSUINGBANKFOB()CFR()CIF()orothertermsDocumentrequired(markedwith)(X)SignedCommercialInvoicein3copiesindicationL/CNo.andContractNo.(X)FullsetofcleanonboardoceanBillsofLadingmadeoutTOORDERand(X)blankendorsed,markedfreight(X)tocollect/()prepaidandnotifyAPPLICANT()AirWaybillsshowing"freight()tocollect/()prepaidindicatingfreightandconsignedto()Memorandumissuedbyconsignedto()InsurancePolicy/Certificatein1copiesfor110valueshowing %oftheinvoiceclaimspayableinChinaincurrencyoftheed,covering()OceanMarine blankendorsTransportation/()Air Transportation/()OverLandTransportation/()AllRisks,WarRisks.(X)PackingListin3copies()CertificateofQuantity/Weightin2copiesissuedrveyoratloadingport,indicatingtheactualsurveyedofshippedgoodsas well asthepackingcondition.

anindependentsuquantity/weight()Certificate

ofQualityin1 copiesissued

()manufacturer

/()publicrecognized surveyor/9.(X)Beneficiary'

scertified

copyofFAXdispatched totheaccountees

withdaysaftershipmentadvisingight (X)nameofvessel /(X) date,quantity,andvalueofshipment.10.()Beneficiary'sCertificate certifyingthat extracopies ofthedocumentshave beendispatchedaccording tothecontractterms.11.()ShippingorCo'sCertificateattestingthatthecarryingbyaccounteevessel ischartbooked ortheirshippingagents:documents,iferedX)OtherOF ORIGININTWOFOLDS.Additionalinstructions:1.(X)Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.(X)Documentsmustbepresentedwithin10daysafter thedateofissuanceofthetransportdocumentsbutwithin thevalidityof thiscredit.3.( )Thirdpartyasarenotacceptable.

shipperisnot

acceptable.Short

Form/BlankBackB/L4.()Bothquantity5.( )prepaidfreightesentationoforiginaloritsagent.6.(X)Alldocuments()Otherterms,

andamount10% moreorlessare allowed.drawninexcess ofL/Camountis acceptableagainstprchargesvoucher issuedbyShipping /Airline/tobeforwardedinonecover,ifany: unlessotherwisestatedaboveALLDOCUMENTSAdvisingbank:

BEMAILEDINONELOTTO THEISSUINGBANKBYCOURIERSERVICE.AccountNo,:XXXXXXXXXXXXTransactedby:RONGXIANGMETALPRODUCTSCO.,LTDNO.529,QIJIANGROAD,TIANJIN,CHINA李飛(Applicant:name,signatureofauthorizedperson)項(xiàng)目三繕制結(jié)匯單據(jù)任務(wù)一繕制商業(yè)單據(jù)任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（-）單項(xiàng)選擇題：1-5CACDD1.（二）多項(xiàng)選擇題1.ABCD2.ABD3.BD4.AD5.AB（三）案例分析：答；拒付理由不成立。根據(jù)《UCP600》規(guī)定：商業(yè)發(fā)票無需簽署。答：銀行拒付的原因是單證不符，商業(yè)發(fā)票的金額高于信用證的總金額。%1.能力實(shí)訓(xùn)實(shí)訓(xùn)項(xiàng)目：繕制發(fā)票和裝箱單COMMERCIALINVOICEISSUERHONGTAI

IMP.&EXP.LTD

INVOICENO.

DATE

DEC.28,2010117TTAISHANROAD,CONSIGNEE

QINGDAO,CHINA

L/C0NO.1571111021916S/CNO.

DATENOV.29,DATEE.THAIROONGLTD,PART 22-24MAHAESAKROAD,BANGKOK,THAILAND

DEC.1,2010FROMQINGDAO CHINA BANGKOK,THAILANDTMARKSMARKSDESCRIPTIONOFGOODSQTYUNITPRICEAMOUNTSAYUSDOLLARSSIXTYFIVETHOUSANDONEHUANDREDSEVENTYFIVEANDCENTSFORTYTWOONLY.FREIGHTFEE:USD60.00INSURANCEFEE:USD50.FOBVALUE:USD65065.42SILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP&EXPCO.LTD林陽（簽名蓋章）RAWSILKCIFBANGKOKCTR29/315A1222.53KGSUSD35.20/KG USD43033.06BANGKOK29/316A606.64KGSUSD36.50/KG USD22142.36NO.1-60TOTAL1829.17KGSUSD65175.42ISSUERISSUERPACKINGLISTINVOICENO.DATEHONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINACONSIGNEEE.THAIROONGLTD,PART22-24MAHAESAKROAD,BANGKOK,THAILANDRS10100157SHIPPINGMARKS:CTRBANGKOKNO1-60DEC.28,2010FROMQINGDAO,CHINADESCRIPTIONOFGOODSRAWSILKTOBANGKOKTHAILANDQTYPACKAGESG.W.N.W.MEAS29/315A29/316AMnifin1222.53KGS 40CTNS1335.62KGS606.64KGS 20CTNS669.48KGS1222.53KGS4.01CBM606.64KGS2.01CBMTOTAL1829.17KGS60CTNS2005.10KGS1829.17KGS6.02CBMTOTALQTY:1829.17KGSPACKAGES:60CTNSG.W.:2005.10KGSMEAS:6.02CBMSILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP&EXPCO.LTD林陽（簽名蓋章）任務(wù)二繕制運(yùn)輸單據(jù)任務(wù)實(shí)訓(xùn)參考答案一.知識鞏固（一）單項(xiàng)選擇題：1-5BBBAC6-11CBABAB（二）多項(xiàng)選擇題：1.ABCD2.AB3.ABCD4.BCD5.ABCDABCD7.BCD8.AB9.ABCD（三）翻譯下列句子：的地通知ABC公司。不接受顯示發(fā)票金額、單價(jià)、貿(mào)易術(shù)語、合同號、信用證號的提單3份清潔己裝船海運(yùn)提單，注明“運(yùn)費(fèi)預(yù)付”做成“憑指示”抬頭，憑我方指示背書，顯示“BLUEBIRDTRADINGCOMPANY”為被通知人，不接受簡氏提單，提單上要說明貨物用集裝箱裝運(yùn)，顯示集裝箱號。二.能力實(shí)訓(xùn)實(shí)訓(xùn)項(xiàng)目：繕制提單ShipperSHANGHAIABCIMPORTANDERPORTCORP.Consignee:TOORDEROFSHIPPERNotifyPartyOVERSEASTRADINGCOMPANYSINGAPORESECTION#03-12SULTANPLAZA,SINGAPOREPre-carriageby PlaceofReceipt

B/LNO.:CSA-2056中國遠(yuǎn)洋運(yùn)輸總公司CHINAOCEANSHIPPINGCO.CombinedTransportBILLOFLADINGReceivedinexternalapparentgoodorderandconditionexceptasotherwisenoted.totalnumberofpackagesorunitsstuffedinthecontainer,thedescriptionofgoods,theweightsshowninthisB/LareOceanVesselVoyOceanVesselVoyPortofLoadingfurnishedbythemerchants,andwhichtheHUANGHEV133 SHANGHAIPortofDischarge PlaceofDeliverycarrierhasnoreasonablemeansofcheckingandisnotapartofthisB/Lcontract.SINGAPOREMarks&NosORIGINALNoofcontainersor KindofPackages; GrossWeightMeasurementContainerSealPkgsDescriptionofGoods(KGS)No.OTC2600CARTONS“CHANGHONG”BRAND39000KGS686.4CBMSCW-71023COLORTELEVISIONSETSINGAPORENO.1-2600FREIGHTPREPAIDTOSINGAPORETotalNumberofContainersorPackages(InWords)SAYTWOTHOUSANDSIXHUNDREDCARTONSONLY.FREIGHT&CHARGES RevenueTons RatePerPrepaidCollectEx.RatePrepaidatPayableatPlaceandDateofIssueTotalFreightNo.ofOriginalB(S)/LAPR26,2009,SHANGHAISignedfortheCarrierTHREECHINAOCEANSHIPPINGCO.LADENONBOARDTHEVESSELASCARRIERDateAPR26,2009by任務(wù)三繕制保險(xiǎn)單據(jù)任務(wù)實(shí)訓(xùn)參考答案一.知識鞏固（一）單項(xiàng)選擇題1-5CBBAD（二）翻譯下列保險(xiǎn)條款（1）保險(xiǎn)單或保險(xiǎn)憑證一式兩份，開給開證申請人，投保協(xié)會貨物一切險(xiǎn)和戰(zhàn)爭險(xiǎn),倉至倉至最終目的地紹恩多夫，按照至少發(fā)票金額的110%投保，注明保險(xiǎn)費(fèi)已付，顯示如有索賠，地點(diǎn)在德國，注明在德國的理賠解決機(jī)構(gòu)。(2)120%11包裝破損險(xiǎn)。注明如有索賠，在泰國賠償。(%1) 案例分析答：拒付理由成立。根據(jù)《UCP600》規(guī)定：信用證項(xiàng)下保險(xiǎn)單的投保金額至少應(yīng)為發(fā)票金額的110%,此案中投保金額不足，造成單證不符，因此銀行拒付是有道理的。實(shí)訓(xùn)項(xiàng)目：繕制保險(xiǎn)單實(shí)訓(xùn)項(xiàng)目：繕制保險(xiǎn)單中保財(cái)產(chǎn)保險(xiǎn)有限公司ThePeople'sInsurance(Property)CompanyofChina,Ltd發(fā)票號碼InvoiceNo.MIE201156L/CNO.:YS1234保險(xiǎn)單號次PolicyNo.海洋貨物運(yùn)輸保險(xiǎn)單MARINECARGOTRANSPORTATIONINSURANCEPOLICY被保險(xiǎn)人(Insured): CHINAMACHINERYIMP.&EXP.CO.,NINGBOBRANCH中保財(cái)產(chǎn)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，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保下列貨物運(yùn)輸!呆險(xiǎn)，特簽發(fā)本保險(xiǎn)單。ThispolicyofInsurancewitnessesthatthePeople'sInsurance(Property)CompanyofChina,Ltd.(hereinaftercalled"TheCompany"),attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttoconditionsofthePolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.保險(xiǎn)貨物項(xiàng)目DescriptionsofGoodsPackingUnitQuantity400WOODENCASES保險(xiǎn)金額AmountInsuredBUTTERFLYSEWINGMACHINESUSD20240承保險(xiǎn)別(Conditions)COVERINGALLRISKSANDWARRISK貨物標(biāo)記(MarksofGoods)N/M總保險(xiǎn)金額：總保險(xiǎn)金額：TotalSAYUSDOLLARSTWENTYTHOUSANDTWOHUNDREDFORTYONLY.Amoun保費(fèi)Premium載運(yùn)輸工具PerconveyanceS.SHONGZHENV.65開航日期Sig.onorabtJULY15,2010起運(yùn)港Form NINGBO,CHINA 目的港ToLONDON,ENGLAND所保貨物，如發(fā)生本保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有2份正本)及有關(guān)文件。如一份正本巳用于索賠，其余正本則自動失效。IntheeventoflossordamagewhichmayresultinacclaimunderthisPolicy,immediatenoticemustIntheeventoflossordamagewhichmayresultinacclaimunderthisPolicy,immediatenoticemustbegiventotheCompany'sAgentasmentionedhereunder.Claims,ifany,oneoftheOriginalPolicywhichhasbeenissuedinTWOoriginal(s)togetherwiththerelevantdocumentsshallbesurrenderedtotheCompany.IfoneoftheOriginalPolicyhasbeenaccomplished,theotherstobevoid.賠款償付地點(diǎn) LONDONINUSDClaimpayableat日期(Date)JULY14,2010 在at地址：Address：中保財(cái)產(chǎn)保險(xiǎn)有限公司（蓋章）任務(wù)四繕制官方單據(jù)任務(wù)實(shí)訓(xùn)參考答案一.知識鞏固（一） 單項(xiàng)選擇題：1-5ADBAB6-8BCC（二）多項(xiàng)選擇題1.ABCD2.ADE3.ABCD4.ABC5.ABC（三）翻譯下列英文條款：簽證。A一份正本一份副本，證明中國為貨物的原產(chǎn)國。二.能力實(shí)訓(xùn)實(shí)訓(xùn)項(xiàng)目：繕制一般原產(chǎn)地證Exporter(fullnameandaddress) CERTIFICATENO.:CCIPT094910022HONGTAITEXTILESIMP.&EXP.CO.,LTDTAISHANROAD,QINGDAO,CHINAConsignee(fullname,address,country)E.THAIR00NGLTD,PART22-24MAHAESAKROAD,BANGKOK,THAILANDMeansoftransportandrouteFROMQINGDAO,CHINATOBANGKOKBYVESSEL

CERTIFICATEOFORIGINOFTHEPEOPLE'SREPUBLICOFCHINAForcertifyingauthorityonly3.Country/regionofdestinationTHAILAND3.Country/regionofdestinationTHAILAND6.Marksand6.Marksand7.Numberandkindofpackages8.H.S.Code9.Quantity10.NumberanddatenumbersCTRBANGKOKN01-60ofinvoicesdescriptionofgoods;2005.10KGSNO.:RS1010015760（SIXTY）CARTONSOF50020011DATE:DEC28,2010RAWSILKSILKFORREADYMADEGARMENTSINDUSTRY11.Declarationbytheexporter 12.CertificationTheundersignedherebydeclaresthatthe Itisherebycertifiedthatthedeclarationabovedetailsandstatementarecorrect;that bytheexporteriscorrectallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthe青島貿(mào)促會（公章）People'sRepublicofChina.HONGTAITEXTILESIMP.&EXP.CO.,LTD（公司章）QINGDAO,DEC30,2010張勇（簽名）QINGDAO,DEC29,2010,林旭（簽名）Placeanddate,signatureandstampofcertifyingPlaceanddate,signatureandstampofauthorityauthorizedsignatory項(xiàng)目任務(wù)五繕制附屬單據(jù)任務(wù)實(shí)訓(xùn)參考答案知識鞏固（一）翻譯下列句子：48小時(shí)內(nèi)傳真給了開證申請人的受益人證明。證明在單據(jù)中?！?能力實(shí)訓(xùn)GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27XINJIANROAD,TAIYUAN,CHINACERTIFICATEDATE:FEB13,2013GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27XINJIANROAD,TAIYUAN,CHINACERTIFICATEDATE:FEB13,2013PLACE:TAIYUAN,CHINATOMESSERS:LAIKIPERAGORAORPHANIDESLTD.RE:L/CNO.286/13/10016INVOICENO.:13SHGD302THEORIGIALINVOICEANDPACKINGLISTHAVEBEENDISPATCHEDTOTHEAPPLICANTBYCOURIERSERVICE2DAYSBEFORESHIPMENT.GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.（蓋章）楊洋（手簽）TO:HONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINAADVICEDATE:JAN06,2011TO:HONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINAADVICEDATE:JAN06,2011E.THAIROONGLTD,PARTRE:INVOICENO.:RS10100157DEARSIRS:THEGOODSUNDERL/CNO.11110219165HAVEBEENSHIPPIED.THEDETAILSAREASFOLLOWS:COMMODITY:RAWSILKPACKING:60CARTONSPORTOFLOADING:QINGDAO,CHINAPORTOFLOADING:QINGDAO,CHINAPORTOFDISCHARGE:BANGKOK,THAILANDDATEOFSHIPMENTJAN05,2011VESSEL:HANJINOTTAWAV.073EB/LNO.:DELS50939811SHIPPINGMARKS:CTRBANGKOKNO1-60SILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP.&EXP.CO.,LTD林陽(簽名蓋章)項(xiàng)目任務(wù)六繕制資金單據(jù)任務(wù)實(shí)訓(xùn)參考答案%1. 知識鞏固（一）單項(xiàng)選擇題：1-5CDBCC6-10DABBB（二）多項(xiàng)選擇題1.CD2.AD3.ACD4.ABCD5.CD（三）翻譯下列匯票條款：（1）憑受益人根據(jù)該信用證開立的即期匯票在上海匯豐銀行議付有效。（2）（提供）60議付，貼現(xiàn)費(fèi)用承兌傭金由開證申請人承擔(dān)。（四）簡答題：答：根據(jù)該信用證規(guī)定，議付時(shí)無需提供匯票%1. 能力實(shí)訓(xùn)實(shí)訓(xùn)項(xiàng)目：繕制匯票L/C70%30天支付，30%因此，匯票應(yīng)準(zhǔn)備兩套。第一套匯票填制如下：No.QD1266ExchangeforUSD71400.00

DateAPR20,2012Qingdao,ChinaAt.?30DAYSAFTERSHIPMENTDATEAPR16,2012Sight oftheFRISTofexchange(SECONDofthesametenoranddatebeingunpaid)paytotheorderofBANKOFCHINA,QINGDAOBRANCHThesumofSAYUSDOLLARSSEVENTY-ONETHOUSANDFOURHUNDREDONLY.valuereceivedandchargetoaccountDrawnunder.ABNAMROBANKN?V.BRUSSELSL/CNO.23456DATEDFEB30,2012To:ABNAMROBANKN?V.,NEWYORKBR.DEFCOMPANY,QINGDAO楊珊第二套匯票填制如下：No.QD1266ExchangeforUSD30600.00

DateAPR20,2012Qingdao,ChinaAt..30DAYSAFTERSHIPMENTDATEAPR16,2012Sight oftheFRISTofexchange（SECONDofthesametenoranddatebeingunpaid）paytotheorderofBANKOFCHINA,QINGDAOBRANCHThesumofSAYUSDOLLARSTHIRTYTHOUSANDSIXHUNDREDONLY.valuereceivedandchargetoaccountDrawnunder.ABNAMROBANKN.V.BRUSSELSL/CNO.23456DATEDFEB30,2012To:ABNAMROBANKN?V.,NEWYORKBR.DEFCOMPANY,QINGDAO楊珊項(xiàng)目四繕制托運(yùn)單證任務(wù)一繕制海運(yùn)托運(yùn)單任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（一）單項(xiàng)選擇題1-5CACBB（二）判斷題：1-5VXXVX%1.能力實(shí)訓(xùn)Shipper（發(fā)貨人）YAGEGARMENTSIMP&EXP.CORPORATIONShipper（發(fā)貨人）YAGEGARMENTSIMP&EXP.CORPORATIOND/RN.編號）291CHANGJIANGROAD,QINGDAO,SHANDONGCHINA291CHANGJIANGROAD,QINGDAO,SHANDONGCHINATEL:86AX:86onsignee（收貨人）集裝箱貨物托運(yùn)單TOORDERNotifyparty（通知人）S.W.TRADINGCO.,LTD.283WATERROADDUBAIUNITEDARABEMIRATESP.0.BOX1147TEL:+97142162500FAX:+97142162500貨主留底第聯(lián)Pre-carriageby（前程運(yùn)輸）Placeofreceipt（收貨地點(diǎn)）Oceanvessel（船名）Voy.No.（航次）Portofloading（裝貨港）QINGDAOPortofdischarge（卸貨港）Placeofdelivery（交貨地點(diǎn)）Finaldestinationforthemerchant*sDUBAIContainerNo.reference（目的地）SealNo.（封志號）NosofContainersor KindofPackages;GrossMeas（集裝箱號） Pkgs（箱數(shù)或件數(shù)） DescriptionofGoods Weight （立方Marks&Nos 米）TOTALNUMBEROFCONTAINERSORONETHOUSANDCARTONSONLYPACKAGES（INWORDS）FREIGHT&CHARGESRevenueTons（運(yùn)費(fèi)噸） Rate（率）Per（每）Prepaid（預(yù)付）CollectPREPAID X（到付）ExRatePrepaidat（預(yù)付地點(diǎn)）Payableat（到付地點(diǎn)）Placeofissue（簽發(fā)地點(diǎn)）（兌換率）TotalprepaidNo.oforiginalB（s）/L（預(yù)付總額） （正本提單分?jǐn)?shù)）THREEServiceTypeonReceivingServiceTypeonDeliveryReeferTemperature-CY,-CFS,-DOOR-CY,—CFS,-DOORRequired（冷藏溫度危 Class:oF oCTYPEOFOrdinary, Reefer, Dangerous,autoGOODS（種（普通）V （冷藏）（危險(xiǎn)品）（裸裝車輛）險(xiǎn) Property:類）Liquid,LiveAnimal,Bulk,（液體） （活動物）（散品 IMDGCodepage:貨）可否轉(zhuǎn)船：YES裝期：ONORBEFORETHEENDOFJUNE,2010UNNo.可否分批：NO效期：JULY5,2010金額：USD276000.00（包裝種類與貨名）（公斤）EASU982341s.w.1000CARTONSLADIESSKIRTS25000 44GE1003010DUBAIC/NO.1-1000制單日期：制單日期：JUNE2,2010任務(wù)二繕制航空托運(yùn)書任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（一）單項(xiàng)選擇題：1-5CCADB（二）1-5XX.X%1.能力實(shí)訓(xùn)實(shí)訓(xùn)項(xiàng)目：填制國際貨運(yùn)托運(yùn)書國際貨物托運(yùn)書托運(yùn)人姓名及地址托運(yùn)人帳號托運(yùn)人姓名及地址托運(yùn)人帳號(SHIPPER'S供承運(yùn)人用SHIPPER'SNAMEANDADDRESSYAGEGARMENTSIMP.&EXP.CORPORATION291CHANGJIANGROAD,YANTAI,SHANDONGCHINAACCOUNTNUMBER)FORCARRIERUSEONLY收貨人姓名及地址收貨人帳號(CONSIGNEE，S航班/日期航班/日期CONSIGNEE,SNAMEANDADDRESSGOODLUCKCO.,LTD.NO.123TRADESTREETP.0.BOX890TOKYO,JAPANACCOUNTNUMBER)FLIGHT/DAYFLIGHT/DAY己預(yù)留噸位（BOOKED）運(yùn)費(fèi)(CHARGES)FREIGHTPREPAID代理人的名稱和城市(Issuingcarrier'sagentnameandcity)另請通知ALSOnotify：SAMEASCONSIGNEE始發(fā)站AIRPORTOFDEPARTURE到達(dá)站AIRPORTOFDESTINATIONQINGDAOTOKYOGOOD12YAGE118TOKYOC/N01-22托運(yùn)人聲明的價(jià)值(SHIPPER'SDECLAREDVALUE)保險(xiǎn)金(AMOUNTOF 所附文(DOCUMENTSTO供運(yùn)輸用FORCARRIAGE供海關(guān)用FORCUSTOMSINSURANCE)ACCOMPANYAIRWAYBILL)NVDNCVNIL件數(shù)件數(shù)斤）NO.OFPACKAGS實(shí)際毛重（公運(yùn)價(jià)類別計(jì)費(fèi)重量（公斤） 費(fèi)率RATE貨物品名及數(shù)量（包括體積或尺寸ANDACTUALGROSSRATECLASSCHARGEABLE/ QUANTITYORGOODS(INCL.DIMENSIONSOFCHARGE VOLUME)WEIGHT(kg) WEIGHT(kg)MEN'SGLOVES50X35X45X1650X40X50X6V0L:1.86CBM22CTNS263.00KGQ263.00KG20.15處理情況(包括包裝方式貨物標(biāo)志及號碼等)(HANDLINGINFORMATION(INCLU.METHODOFPACKINGIDENTIFYINGMARKSANDNUMBERSETC.)托運(yùn)人證實(shí)以上所填全部屬實(shí)并愿意遵守承運(yùn)人的一切載運(yùn)章程THESHIPPERCETIFIESTHATTHEPARTICULARONTHEFACEHEREOFARECORRECTANDAGREETOTHECONDITIONSOFCARRIAGEOFTHECARRIER.托運(yùn)人簽字：楊朝陽 日期JUNE11,2012經(jīng)手人 日期SHIPPER,SSIGNATURE

DATE AGENT DATE項(xiàng)目五 繕制報(bào)檢單據(jù)任務(wù)實(shí)訓(xùn)參考答案%1.知識鞏固（一）單項(xiàng)選擇題1.C2.C3.B4.D5.A（二）簡答題：出入境報(bào)檢的程序是怎樣的？報(bào)檢時(shí)間、地點(diǎn)是怎樣規(guī)定的？答：入境列入法定檢驗(yàn)產(chǎn)品目錄的商品報(bào)檢時(shí)，報(bào)檢單位應(yīng)填寫《入境貨物報(bào)檢單》，并提供外貿(mào)合同、發(fā)票、提（運(yùn)）單、裝箱單等有關(guān)單證在規(guī)定的報(bào)檢時(shí)間內(nèi)向檢驗(yàn)檢疫局申請。出境貨物應(yīng)在出口報(bào)關(guān)或裝運(yùn)前七天，由報(bào)檢單位填寫《出境貨物報(bào)檢單》，并同時(shí)提供下列單證：對外貿(mào)易合同、銷售確認(rèn)書或訂單、信用證或有關(guān)函電（非信用證結(jié)匯的應(yīng)在報(bào)檢單上注明結(jié)匯方式）、發(fā)票及裝箱單等向檢驗(yàn)檢疫局申請檢驗(yàn)。出入境貨物報(bào)檢后，經(jīng)檢驗(yàn)檢疫合格，檢驗(yàn)檢疫機(jī)構(gòu)將出具《出境貨物通關(guān)單》或《入境貨物通關(guān)單》，作為海關(guān)通關(guān)的單證之一；對在產(chǎn)地報(bào)檢的出境貨物，檢驗(yàn)檢疫機(jī)構(gòu)出具《出境貨物換證憑單》，由報(bào)關(guān)地檢驗(yàn)檢疫機(jī)構(gòu)換發(fā)《出境貨物通關(guān)單》；檢驗(yàn)檢疫不合格的，出具《出境貨物不合格通知單》。%1.能力實(shí)訓(xùn)繕制出境貨物報(bào)檢單

中華人民共和國出入境檢驗(yàn)檢疫出境貨物報(bào)檢單報(bào)檢單位登記號：2011457969聯(lián)系人：孫陽報(bào)檢單位登記號：2011457969聯(lián)系人：孫陽電話：1379120XXXX報(bào)檢日期：MAY25,2012發(fā)貨人（中文）山東宏康外貿(mào)有限公司（外文）SHANDONGHONGKANGFOREIGNTRADECO.LTD（中文）******收貨人（外文）ABCINTERNATIONALBUSINESSGROUPCORP.合同號DS2012SC205信用證號 STT/2012-110用途發(fā)貨日期 JUNE.05,2012輸往國家美國 許可證/審批證GXIBVC-E-2012-220啟運(yùn)地青島到達(dá)口岸舊金山 生產(chǎn)單位注冊號BGB/2011/A80098集裝箱規(guī)格、數(shù)量及號碼合同、信用證訂立的檢驗(yàn)檢疫條款或特殊要求由中國官方出具衛(wèi)生證書、植物檢疫證書IX40'CONTAINER:C0SU2639991標(biāo)記及號碼隨附單據(jù)（劃"/”或補(bǔ)填）N/M"合同J信用證J發(fā)票換裝箱單J■包裝性能結(jié)果單許可/審批文件"生產(chǎn)企業(yè)注冊登記證需要證單名稱（劃“V”或補(bǔ)填） *檢驗(yàn)檢疫費(fèi)品質(zhì)證書正 副重量證書 正 副獸醫(yī)衛(wèi)生證書正 副/植物檢疫證書1正2副熏 總金額蒸/消毒證書-正-副 （人民V出境貨物通關(guān)單1正2副 幣元計(jì)費(fèi)人貨物名稱（中/外文）H.S,編碼產(chǎn)地?cái)?shù)/重量貨物總值 包裝種類及數(shù)量蘋果醬罐頭CANNEDAPPLEJAM2007991000中國青島4400箱29920美元 4400紙箱運(yùn)輸工具名稱號碼貿(mào)易方式一般貿(mào)易貨物存放地點(diǎn) 青島健康證書健康證書正 副收費(fèi)人動物衛(wèi)生證書 正動物衛(wèi)生證書 正副報(bào)檢人鄭重聲明：1.本人被授權(quán)報(bào)檢。2上列填寫內(nèi)容正確屬實(shí)，貨物無偽造或冒用他人的廠名、標(biāo)志、認(rèn)證標(biāo)志，并承擔(dān)貨物質(zhì)量責(zé)任。簽名：_孫陽—領(lǐng)取證單日期簽名項(xiàng)目六繕制報(bào)關(guān)單據(jù)任務(wù)實(shí)訓(xùn)參考答案一.知識鞏固（一）單項(xiàng)選擇題：1.A2.D3.BC4.D5.C6.A7.D8.A9.D10.D（-）簡答題：一般進(jìn)出口貨物的報(bào)關(guān)程序分為哪幾個(gè)環(huán)節(jié)？答：包括進(jìn)出口申報(bào)、配合查驗(yàn)、繳稅、海關(guān)放行后提取或裝運(yùn)貨物四個(gè)環(huán)節(jié)向海關(guān)申報(bào)時(shí)需要提供哪些單證？答：除主要單證進(jìn)出口貨物報(bào)關(guān)單外，還應(yīng)提供隨附單證，包括商業(yè)發(fā)票、裝箱單、提運(yùn)單等基本單證，原產(chǎn)地證、出口收匯核銷單、出入境貨物通關(guān)單等特殊單證。—.能力實(shí)訓(xùn)實(shí)訓(xùn)任務(wù)：繕制出口貨物報(bào)關(guān)單中華人民共和國海關(guān)出口貨物關(guān)單預(yù)錄入編號出口口岸備案號海關(guān)編號出口日期申報(bào)日期深圳蛇口海關(guān)121209121209經(jīng)營單位運(yùn)輸方式運(yùn)輸工具名稱提運(yùn)單號深圳市電子進(jìn)出口有限公司水路運(yùn)輸深圳海/661SSAB01-001XXXXXXXXXX發(fā)貨單位貿(mào)易方式征免性質(zhì)結(jié)匯方式深圳市電子進(jìn)出口有限公司一般貿(mào)易一般征稅L/CXXXXXXXXXX許可證號運(yùn)抵（國地指運(yùn)港境內(nèi)貨源地區(qū)）德國不萊梅深圳集裝箱號集裝箱號SZWY7891012/20/2275標(biāo)記暖碼及備注隨附單據(jù)生產(chǎn)廠家深圳市翔達(dá)電聲器材廠N/MSZWY7891013/20/2275項(xiàng)號商品編號商品名稱規(guī)格型號數(shù)量及單位最終目的地國/01稅85182100汽車?yán)?720對德國3.3022176.00美元照章征PY-1009A02 85182100 汽車?yán)萈Y-6960A13440個(gè)1705對3410個(gè)德國17.1029155.50美元照章征稅稅費(fèi)征收情況錄入員訛錄入單位茲聲明以上申報(bào)無 并承擔(dān)法律報(bào)關(guān)員王麗責(zé)任海關(guān)單批注及放行日期（簽章）審單審價(jià)申報(bào)單位（簽章）深圳市進(jìn)出口貿(mào)易公司單位地址：深圳市建設(shè)路1232號征稅統(tǒng)計(jì)郵編日88765890填制查驗(yàn)期放行批準(zhǔn)文號成交方式運(yùn)費(fèi)保費(fèi)雜費(fèi)448899662合同協(xié)議號CIF 502/3000/3件數(shù) 包裝種類0.69/1毛重（公斤）凈重（公斤）SSAB01-0032901 紙箱59665065項(xiàng)目七綜合制單實(shí)訓(xùn)任務(wù)實(shí)訓(xùn)參考答案實(shí)訓(xùn)項(xiàng)目：根據(jù)提供的資料繕制信用證要求的全套結(jié)匯單據(jù)?？樦瓢l(fā)票：XINTAIFORIGNTRADECORP.QINGDAO,CHINACOMMERCIALSHE06/7203

InvoiceNo.:Tomessrs:MOUNCO.,LTD

Date:NOV16,2012L/CNO.:307811722732NO.443, ROADBANGKOK,THAILAND

VESSELfromQINGDAO,CHINAtoBANGKOK,THAILAND廢號 貨名規(guī)格 數(shù)量 單價(jià) 總值Marks&NosDescriptionQuantitiesUnitPriceTotalAmountMOUNMOUNBANGKOKNO.1-80METHAMIDOPHOS70PCT.MINTECH.ASPERPROFORMAINVOICENO.33745CIFBANGKOK16,OOOKGSUSD1.132/KGUSD18112SAYUSDOLLARSEIGHTEENTHOUSANDONEHUNDREDANDTWELVEONLY.FOBVALUE:USD17412FREIGHTCHANRGES:USD600INSURANCEPREMIUM:USD100XINTAIFORIGNTRADECORP.肖紅(簽字)XINTAIFORIGNTRADEXINTAIFORIGNTRADEQINGDAO,CHINAPACKINGLISTInvoiceNo.:SHE06/7203L/CNO.:307811722732Tomessrs:MOUNCO.,LTDNO.443,249,ROADBANGKOK,THAILANDShippingMarksMOUNBANGKOKNO.1-80ShippedbyVESSELfromQINGDAO,CHINAtoBANGKOK,THAILANDDescriptionQuantitiesPackingG.W(KGS)N.W(KGS)MEAS(CBM)METHAMIDOPHOS 16000KGS80DRUMS ?220KGS/DRUM?200KGS/DRUM@1.5CBM/DRUM70PCT.MIN17600KGS16000KGS120CBMTECH.ASPERPROFORMAINVOICENO.33745TOTALPACKAGES:80DRUMSTOTALG.W.TOTALPACKAGES:80DRUMSTOTALG.W.:17600KGSTOTALN.W.:16000KGSTOTALMEAS:120CBMXINTAIFORIGNTRADECORP.肖紅（簽字）ShipperXINTAIFORIGNTRADECORP.QINGDAO,CHINAConsignee:TOORDEROFBANGKOKPUBLICCOMPANYLIMITED,BANGKOKNotifyPartyMOUNCO.,LTDNO.443,249,ROADBANGKOK,THAILANDPre-carriageby PlaceofReceipt

B/LNO.:BXL7891456中國遠(yuǎn)洋運(yùn)輸總公司CHINAOCEANSHIPPINGCO.PortToPortorCombinedTransportBILLOFLADINGReceivedinexternalapparentgoodorderandconditionexceptasotherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer,thedescriptionofgoods,theweightsshowninthisB/Larefurnishedbymerchants,andwhichthecarrierhasnoOceanVesselVoy PortofLoading reasonablemeansofcheckingJENNYV.02JENNYV.02PortofDischargeQINGDAOPlaceofDeliveryandisnotapartofthisB/Lcontract.BANGKOKORIGINALMarks&NosNoofcontainersKindofPackages;GrossWeightMeasurementSealNo.orPkgsDescriptionofGoods(KGS)MOUNBANGKOKNO.1-8080DRUMSINONE20,CONTAINERMETHAMIDOPHOS70PCT.MINTECH.17600KGS120CBMCONTAINERNO.:C0SU3274685ONBOARDFREIGHTPREPAIDTotalNumberofContainersorPackages(InWords)SAYEIGHTYDRUMSONLYFREIGHT&CHARGES RevenueTons Rate Per Prepaid CollectEx.RatePrepaidatPayableatPlaceandDateofIssueTotalFreightNo.ofOriginalB(S)/LQINGDAO,CHINAONNOV29,2012SignedfortheCarrierTHREECHINAOCEANSHIPPINGCO.LADENONBOARDTHEVESSELASCARRIERDateNOV29,2012by繕制保險(xiǎn)單:繕制保險(xiǎn)單:中保財(cái)產(chǎn)保險(xiǎn)有限公司ThePeople'sInsurance(Property)CompanyofChina,Ltd發(fā)票號碼InvoiceNo.SHE06/7203?戶單［次PolicyNo.海洋貨物運(yùn)輸保險(xiǎn)單MARINECARGOTRANSPORTATIONINSURANCEPOLICYXINTAIFORIGNTRADECORP.被保險(xiǎn)人(Insured):QINGDAO,CHINA中保財(cái)產(chǎn)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，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保下列貨物運(yùn)輸!呆險(xiǎn)，特簽發(fā)本保險(xiǎn)單。ThispolicyofInsurancewitnessesthatthePeople'sInsurance(Property)CompanyofChina,Ltd.(hereinaftercalled"TheCompany"),attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttoconditionsofthePolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.PackingUnit保險(xiǎn)貨物項(xiàng)目DescriptionsofGoodsQuantity

保險(xiǎn)金額AmountInsuredMETHAMIDOPHOS70PCT.MIN

80DRUMS

USD19924承保險(xiǎn)別(Conditions) 貨物標(biāo)記(MarksofGoods)COVERINGINSTITUTECARGOCLAUSE(ALLRISKS)ANDINSTITUTE MOUNWARCLAUSES(CARGO)總保險(xiǎn)金額：TotalAmountInsured:

BANGKOKNO.1-80SAYUSDOLLARSNINTEENTHOUSANDNINEHUNDREDANDTWENTY-FOURONLY.保費(fèi)Premium起運(yùn)港Form

載運(yùn)輸工具PerconveyanceS.SQINGDAO,CHINA

JENNYV.02 開航日期Sig.onorabt目的港ToBANGKOK,THAILAND

NOV29,2012所保貨物，如發(fā)生本保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有2則自動失效。Intheeventoflossordamagewhic