2023年外貿(mào)單證員考試真題操作部分及答案

２０10年全國(guó)國(guó)際商務(wù)單證員專業(yè)考試國(guó)際商務(wù)單證繕制與操作試題一、根據(jù)下述協(xié)議內(nèi)容審核信用證,指出不符之處，并提出修改意見。(36分）SAＬESＣＯNTRACTＮO.ＷＩLL0９0６８ＴHESEＬLEＲ:DAＴE:JUNE．１,20２３SHANＧHAIWILLTRADING．ＣO.，LＴD.NO.２5JIＡNGNINGRＯAD,SHANGHAＩ,CHINASIGＮEDAT：SHＡNＧHAＩ,CHIＮATＨＥBUＹER：ＮＵＢＯNNEＴERIＥDEGRＯOTＥAUTＯSTＲADＥＷＥＧ69090MEＵEBEＬGIUMThiｓSaleｓConｔｒactismaｄebyandbetweｅntｈeSellersandtheBuyers,wherebytｈｅｓelleｒsagrｅe(cuò)tosellandthebｕyersaｇrｅe(cuò)tobｕｙtheundeｒ－ｍenｔioｎedgooｄｓacｃordingtothetermsandｃｏnｄｉtionsｓtipuｌaｔｅdbｅloｗ:PriceTeｒmsCommｏｄitｙ＆Specｉficａt(yī)ioｎＱuantｉｔyUnitpriceAmountWORKＳHORTTＲOUSERＳ-10０PＣTCOTＴＯＮTWIＬLASPERＯRDERＷＯRKＳHORTTROUSEＲS－1００ＰCTCOＴTＯＮＴWILLＡSPEＲＯRDEＲCIFＡNＴWERPD09０0３２６,3０00PCSUＳD１0.50/ＰCＵＳD315０0.00Ｄ０90０3２7,50００PCＳＵSD12.00/PCＵＳD60000.０0TOTAL:800０PCSＵSＤ９15０0.００Totａlamoｕｎt：U．S.DOLLARSNIＮＥTYONETＨOUSANＤFIVEHＵNDREDANDFIＦTYOＮLYPacking:INCARＴO(shè)NＳOF5０PCSEACHＳhipｐｉｎgMark:AＴSELLＥR’SOPＴＩONＴｉmeｏfSｈipｍent:DURINGAUG.2023BYSEALoadingPoｒtandDｅｓtｉnatiｏn：FROＭSHＡNGＨAＩ，CHＩNATOANTＷERP,BＥＬGIＵMPａrtialShiｐmentandTransshiｐｍent：ＡＲEAＬＬOWEDInsurａnｃe:TOＢＥＥFFＥCTＥＤBYTHESELＬERFOR110PＣＴO(shè)FＩNＶＯICEVAＬＵＥAGＡINSTALＬRＩＳKSANＤＷARRISKASPERＣICＯFTＨEＰICCDATED０１／01/１９81.TermｓofPayment:TＨEBUYＥRSHALLＯPENＴHＲOUGHABANKACＣEＰTABLETOTHＥＳELLＥRANIRREＶOＣABＬESIGHＴＬＥTTEROFCREDITTOＲEACHTHＥSELLＥR30DAYSBＥFORETHEMONTHＯＦSＨＩPMＥＮTＡNDTOREMAINＶAＬIＤFORNEGOＴＩATIOＮＩＮCHＩNAUNTILＴＨＥ15thDＡYＡFTEＲTＨEＦOＲＥSAIDTIMEＯFＳHIPMENT.SＥLLERBUＹERＳHＡNGHAIWＩＬLTRADINGCＯ.，LＴDＮUBONNEＴERIEDＥGRＯOTＥ張平LJSKＯUTISSUEOFDOCＵＭENＴARYCREDIT2７：ＳＥQUENＣEOFＴO(shè)ＴAL:1/１4０Ａ:FORＭＯFDOC.CＲEDIT：IRＲEＶOCABLＥ20:DOC.CREＤITNUMBER:13２CＤ6３７２7３０31C:DATEOＦＩＳＳUE：090７1５4０E:APPLICABLERＵＬEＳ：UCPLATＥSTVERSION31Ｄ:ＤATＥANＤPLAＣEＯＦEＸＰIRY：DATE09０９10ＰLACEINBELGIUＭ51D：APPLＩCANTＢＡＮK：INGBＥＬＧIUMＮＶ/SＶ（FORMＥＲLYＢANKＢRUSSELＳＬAMBERTSＡ),ＧＥＮT50:APPLICＡNＴ:NＵＢONNETERIＥDEGROOTEＡUTOSＴＲADEＷEG６9090MＥLLEBEＬGIＵM5９:BEＮEFＩCIARY：SHANGHAIWILLIMPORＴANＤEXPOＲTCＯ.,LTDNＯ.25JＩAＮGＮＩNGROＡD，SHＡNGHAI，CＨIＮＡ３2B:AMＯUNＴ:CURRENCYUＳDAＭOUNT195０0.0041A:AＶAＩLAＢLEＷＩＴH…BYANＹBANKINCHIＮＡBＹＮEGOTIＡTION4２C:DＲAFTSAT…3０DAYSAFTERＳIGＨT４２Ａ:DＲＡWEＥ：ＮUＢOＮNEＴERＩEDEＧＲOＯＴE４3P:PＡRTＩALＳHIPMTS：ＮOＴALLＯWED43T：TRANSＳHIPMＥNT:ALLOWED44E:PORTＯＦＬOＡDIＮG:ＡＮYCＨIＮＥSEPORＴ4４F:PＯＲＴＯFDＩSCHＡＲGE：ＡNTＷEＲＰ,BEＬGIUM44C:ＬＡTＥSＴDAＴEＯFSHIPMENT:0908１545Ａ:DESCRIＰTIONＯFGOOＤS＋30０0PCSSHORTTROUSEＲS–100ＰCTCOTTONＴWILLAＴEUR10.50/PCASPERＯRＤEＲＤ09０032６ANDＳALESCOＮＴRＡCTNUMBＥRWＩLL090６8.+50０0ＰCSSＨORTTROUSＥRＳ–１00ＰCTＣOTTOＮTＷＩLLATＥUR12．00/PCASＰEＲORDEＲD０900327AＮＤＳAＬEＳCONＴＲＡＣＴNUMＢERWILL09069．SALESCONDＩTIONS:CFRＡNTWERPＰAＣＫＩＮＧ:５0PCＳ／CTN46A:DOＣUMEＮTSREQＵIＲED1．SIGNEDＣOMMEＲＣＩALIＮＶＯICＥＳIＮ４ＯRGＩNALＡND4CＯPIEＳ２.ＦUＬLSEＴＯＦＣLＥAＮＯNBOＡＲＤOCＥＡNＢＩLLSOFLＡDIＮＧ,MAＤEOUTTOORDＥＲ,BLANKＥNDORＳED,MAＲKEDFＲEＩGHＴCＯLＬECＴNOTIFＹＴHＥAPPLＩCANＴ4.CERTIFIＣATEＯFＯRＩGIN．３.PACKINGLIＳTINQUADＲＵPＬICATESＴＡTINＧCONTＥＮTＳOFEAＣHPACKAGＥSＥＰAＲARTEＬY.4.INSURAＮCEPＯＬＩCY/CERTIFICATＥＩＳＳUＥＤＩNＤＵPＬＩCATEINNEGOTIAＢLＥＦORM,COVERINGALLＲISKS,FRＯMＷＡREHＯUSETOWＡＲEHＯUＳEFOR12０PCTOFＩＮＶOICEＶALＵE.INSUＲANCEＰＯＬＩCY/CEＲＴＩFIＣATEMUSＴCLEＡＲLYSTAＴEINTHＥBＯＤYCLＡIＭS,IＦANＹ,ＡＲＥPAYAＢＬＥIＮＢELGIUMIRRESＰECTIVEＯFPＥRCEＮTAＧE47A：ＡＤDITIONＡＬCOＤITIONS1/ALLDOＣUMENTＳPRESENTEDUNＤERTHIＳLCMUSＴＢEIＳSUEDINＥNGＬISH.7/IＮＣASETHEDOCＵMENTSCＯNTAINDＩSCＲEＰANCIES,WEＲＥSERVETHERIGHTＴO(shè)CＨARGEDIＳCＲEPAＮCYＦEEＳAMＯUＮＴIＮGTＯEUR75OＲEQＵＩVＡLENT.７１B:ＣHARGES:ＡＬＬCHARＧＥSAＲETOBEBORNＢＹBENEFICIARY4８:PERIODFＯRPRESENTATION：ＷITHＩN５DAYＳAFTERTHEDATEOFSHIPMＥNT,ＢUTＷITHINTHEVALＩDITYＯＦTHＩＳＣＲＥDＩＴ49:ＣONFIRMATIＯNINSTＲＵCTIＯN:WITHＯUT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:ABCLＥAＴＨERGOＯDSＣO.,LTD.１２3HUANGHEＲOAＤ,TIＡNJＩNＣＨIＮAAPPLICANＴ:XYZＴRADＩNGCOMPANＹ4５6SPAGNＯＬIＲOAＤ，NEWYORK１1747ＵＳA……ＤＲAFTＳＴO(shè)BEDRAWNAT3０DAYＳAFTＥRＳIGHＴＯNISＳUINGBＡNＫFOR９0%ＯＦINVOIＣＥVAＬUE.……YOUARＥAUＴＨOＲIZEDTＯＤＲＡWＮONＲOYＡLＢＡNKＯFNEWYOＲKFORDOCUMENTARYIRRＥVＯＣABLＥCREDITＮO.９87６5ＤＡTＥＤAＰＲ．15,2023.EXPRITＹＤATEＭAＹ31，2023FORＮEGＯTIＡTＩONBＥＮEFICIＡRY.AＶAＩLＡBＬEWITＨANYBANKINＣHINＡBYＮＥGOTIATIOＮ……ＦUＬLＳETOＦＣLEANONBＯARDＯCEANBＩLLSOFLＡDIＮG,ＭAＤEOＵTTOＯRDEＲ,ＢＬANKENDORSEDＡNDＭＡＲKEＤＦＲEIGＨTＰREＰAIDNOTIFYAPPLＩCAＮT.……INSURAＮCＥPＯLIＣY／CEＲＴＩFICAＴEINDUＰLＩCＡTEFＯR1１０PCTＯFINVＯＩCEVＡLＵECOＶERINＧALLRIＳKSANDWARRISKOFTHＥＰＩCCDATＥD01/０１/198１……GＯＯＤS:5,0０0PCSOFLEAＴHEＲＢAGSPACKＥＤIN10PCS/CARＴO(shè)N……協(xié)議號(hào):ABＣ234信用證號(hào):DT9050１2發(fā)票號(hào)：123４５67發(fā)票日期：202３年5月5日發(fā)票金額：UＳD10８000ＣIFNEWＹORK裝運(yùn)港：TIＡNJIＮCＨIＮA目的港:NＥWYＯRKＵSA裝船日期:2023年5月15日開船日期：２02３年5月15日發(fā)票簽發(fā)人：ABCLEATHＥＲGOODSＣO.,ＬTD．AＬＩＣＥG.W:２408ＫGＳＮ．W:232６KGSMEASUREＭENT:21．70CBMＮOOFＰACKＡGＥS:5０0CARＴO(shè)ＮS船名、航次號(hào)：SＵNV．126提單號(hào)碼：CNS集裝箱號(hào)/封號(hào):YMＵ25965４／5６7８9運(yùn)送標(biāo)記：XYZ１２３4５67NEWYORＫNＯS．１-5０0保險(xiǎn)單號(hào)碼：HＭOP093190８9BILLOＦＥＸCHANＧＥ憑信用證號(hào)Drawｎunder：XYZＴＲAＤINGＣOMＰANＹL／CN0.897６５日期Dａｔed:Mａy15，2０23號(hào)碼匯票金額中國(guó)天津Nｏ.1２34５6EｘchangｅforUＳD10８,０00.00Shanghai,ＣｈinaＤａt(yī)e:Junｅ1,２02３見票日后（本匯票之副本未付)付交At**＊*＊*siｇhtofthisFIRSTofＥxchange(SecondofExcｈangebeingunpaｉd)paｙtotheorderoｆBANKOFCHINA,TIANJＩNBRANCH金額thｅｓuｍofＵSDＯLLARSOＮEHUNDRＥDANDＥIGHTTＨOUSANＤＯNＬY此致Ｔo:XYZTRADINGCOＭPAＮYABＣＬEＡＴＨＥRGOOＤＳＣO．,ALICＥShippｅrInsertName,AddreｓsａndPｈoneB/LNo.ＣNSAＢCLEＡTHERGOＯDSCO.,ＬTD．1２3HUANＧHＥROAD,TIＡNJＩＮCHINＡCoｎsigneｅInseｒtNamｅ，AddｒeｓsandPhoneＸYZTＲADIＮＧCOＭPANY456SPAGNＯLＩＲOAD,NEWYORK11747ＵSＡNｏti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á)＿_(dá)_＿＿_(dá)_ＶIＡ＿＿_(dá)____＿＿＿_(dá)＿_(dá)_TO_______＿_(dá)____＿_(dá)ＢＹ_＿_(dá)_＿_(dá)＿_(dá)＿_(dá)__＿_(dá)___＿_(dá)__ＭARKS&NUMBＥRＳDESＣRIＰＴIONOＦＧOODSQUＡNTITYUＮITPRICEAMＯUNTTOTALAMＯＵNT：ＡBCＣOMPANY,SHANGHAINO．１1CHANＧCHUNＲＯAD,SHAＮGHＡＩ，ＣHＩNＡＰACKIＮGLISＴTO：ＩNVOIＣEＮO.___＿_(dá)＿＿＿＿_(dá)＿DＡTＥ：_＿_(dá)___＿_(dá)_________Ｓ/CNO.__＿＿_(dá)_____＿＿_(dá)___L/ＣNO.＿＿_(dá)____＿_(dá)_＿_(dá)＿_(dá)_MＡＲKS&NＵMBERSNOS&KＩNDSOFPKGSＱUANＴIＴYＧ.W．（KＧS)N.W．(KＧS）MEAS.(Ｍ3）TＯTＡLPACKＡGES(INWＯRDＳ）:裝運(yùn)告知Shippingnｏte1出口商Exporter4發(fā)票號(hào)InvoｉceNo.5協(xié)議號(hào)ＣontｒaｃtNo.6.信用證號(hào)L/ＣNｏ.2進(jìn)口商Imporｔer7運(yùn)送單證號(hào)TｒaｎspoｒtｄoｃumentＮo.８價(jià)值Valｕe3運(yùn)送事項(xiàng)Ｔranspｏrtdeｔailｓ9裝運(yùn)口岸和日期Portanddateofｓhipｍｅnt10運(yùn)送標(biāo)志和集裝箱號(hào)Ｓｈiｐpiｎgｍarks;ContaiｎerNo．11包裝類型及件數(shù)；商品名稱或編碼；商品描述Ｎｕmberandkinｄofpacｋagｅs;ＣomｍodityNo.；Commodｉtydescripｔion12出口商簽章Exporteｒstampandｓignatuｒｅ１2023操作卷答案一：審證1．３1Ｃ開證日期不符,根據(jù)協(xié)議,開證日期應(yīng)為０９0702之前；２.31D有效期不符，根據(jù)協(xié)議,有效期應(yīng)為０90915;3．31D到期地點(diǎn)不符，根據(jù)協(xié)議,到期地點(diǎn)應(yīng)在中國(guó)；４．59受益人名稱不符，受益人名稱應(yīng)為”ＳHＡＮGHAIＷＩLLTADIＮGＣＯ．,LTD．”；５.32B信用證金額不符,根據(jù)協(xié)議,信用證金額應(yīng)為UＳD9１５00.00；6.42C匯票付款期限不符，匯票付款期限應(yīng)為”ＡTSIGHT”；7．４２A匯票受票人有誤，匯票受票人應(yīng)為開證行（INGＢEＬＧIUMNV/SＶ(ＦORＭＥRLYBAＮKＢRＵSSELＳLＡMBＥＲTＳA),ＧENT）或付款行,不應(yīng)是開證申請(qǐng)人;8．４3P應(yīng)為允許分批裝運(yùn);９．４４E裝運(yùn)港不符，裝運(yùn)港應(yīng)為”SHANGＨAI”；10.44C最遲裝運(yùn)期不符，最遲裝運(yùn)期應(yīng)為090８31;11.4５A(chǔ)品名不符，品名應(yīng)為”WORKSHORTTROＵSERS”；１２.4５A(chǔ)單價(jià)幣別不符,單價(jià)幣別應(yīng)為”ＵSD”，不應(yīng)為”ＥUR”;１３．45A貿(mào)易術(shù)語(yǔ)不符,貿(mào)易術(shù)語(yǔ)應(yīng)為”CＩF”,不應(yīng)為”CFR”;14.45A協(xié)議號(hào)有誤，應(yīng)為WILL09068;１5．4６A提單運(yùn)費(fèi)項(xiàng)目應(yīng)注明”ＦREIＧHＴＰREPAＩD”，不應(yīng)為”FREIGＨTCＯLLECT”;16.46A保險(xiǎn)單的保險(xiǎn)金額應(yīng)為發(fā)票金額的”110ＰＣT”,不應(yīng)為”120PＣT”；２17.46Ａ保險(xiǎn)險(xiǎn)別應(yīng)為“ALLRIＳKSANＤＷARRISK”;1８.71B所有費(fèi)用由受益人承擔(dān)不合理；19.４8交單期應(yīng)為裝運(yùn)日期后”1５天”,不應(yīng)是裝運(yùn)日期后“5天”。20.50申請(qǐng)人有誤，應(yīng)為NUBONNＥTEＲＩEＤＥGROOTE,AUTOSTRADEＷＥG69０90MEUEBELGＩUM;二：?jiǎn)螕?jù)改錯(cuò)（共３4分)匯票改錯(cuò)：(10分)1.DrawnＵnｄer:后應(yīng)為ROYALBAＮKOFNＥWYORK2.信用證號(hào)應(yīng)為DＴ9０5０12／98765(兩者選其一)３.開證日期應(yīng)為AＰR.１５,20２3４．匯票編號(hào)應(yīng)為12３456７5.金額小寫應(yīng)為USD９7，200.０06．出票日期:不早于２０２3年5月１5日，不晚于2０２3年５月31日７.匯票期限應(yīng)為Ａt30ｄａysafｔersiｇht８．金額大寫應(yīng)為USDOＬＬＡＲSＮIＮETY-SＥＶENTHＯUSANＤTＷOHUNDREDOＮLY9.受票人應(yīng)為ROYALBANKOＦNＥWYORK10.出票人應(yīng)為ＡＢCＬＥATHEＲGOODSCＯ.，LTD.１1.出票地點(diǎn)應(yīng)為ＴIＡＮＪＩN提單改錯(cuò):(１2分）1.Coｎsigneｅ應(yīng)為ToOｒder２．PoｒtofＬoａdiｎｇ應(yīng)為TIANＪIＮ33.PortofDｉscharge應(yīng)為NEWYOＲK4．嘜頭中的目的港應(yīng)為ＮＥWYORK5．包裝件數(shù)應(yīng)為”500CＡRTONS”,不應(yīng)是”５,000PCS”6．品名應(yīng)為ＬｅathｅｒBags7.毛重應(yīng)為2408KGS8.尺碼應(yīng)為2１.70CBM9.大寫件數(shù)應(yīng)為SAYFIVEＨUNＤREＤCＡRTONSONＬY10．運(yùn)費(fèi)支付地點(diǎn)應(yīng)為TＩANJIN11．提單簽發(fā)日期應(yīng)為MＡY１5,20231２.裝船日期應(yīng)為ＭAY15,２０23保險(xiǎn)單改錯(cuò):(1２分)1.發(fā)票編號(hào)應(yīng)為12３4５67２.被保險(xiǎn)人應(yīng)為”ABCＬEATHEＲGＯODＳCO.，ＬTD.”3.嘜頭中的目的港應(yīng)為NEWYＯRK4．包裝件數(shù)應(yīng)為500CAＲTＯNS5.品名應(yīng)為L(zhǎng)EATHERＢAＧS6．保險(xiǎn)金額應(yīng)為USD1１8８00.００7．保險(xiǎn)金額大寫有誤,應(yīng)與小寫金額一致8．起運(yùn)日期應(yīng)為“MAY1５,2023“9.目的港應(yīng)為ＮEWYORK10．險(xiǎn)別應(yīng)為一切險(xiǎn)加戰(zhàn)爭(zhēng)險(xiǎn)11．保險(xiǎn)賠付地點(diǎn)應(yīng)為NEWYORK４１２.保險(xiǎn)單出單日期應(yīng)不晚于2023年5月15日13.保險(xiǎn)人應(yīng)為天津分公司14.保險(xiǎn)單份數(shù)為2份三:制單（共3０分,每單據(jù)10分)ABＣCＯMPＡNY，SHANＧHAIＮO．11CＨANGCHUＮROＡD,SHANGHAＩ,CＨIＮACＯMＭＥRCIＡLIＮＶOICETＯ：INVOIＣENO.12３ＱWEALOＳMNYIＮＴＥRＮAＴIＯNALＴRADECO．DATＥ:JUL.28,2０23177AＬHRAＭSＴREEＴＳECＯNDＦLOOR－Ｇ１0２AＳ/CＮO．SUM356／09EGYPT1211１L／CNＯ.KLMU１２34FＲＯMＳHANGHAIVIA＿＿_(dá)xxxx____TOSＡIDBYVESSELMARＫＳ&NＵMBＥRSDＥSCRＩPTIONOFGOODSＱUAＮＴITYＵＮＩTPRIＣEＡＭOUNT52800CANS４400CＴＮＳUSＤ２8,820.00Ａ.I．T.C.SUM３56/0９ＳAIDC/NO.1－４400CANNEDＯRANGEJＡM(MEＩLINGBRＡND)PACKEDINSEAWOＲTHYCARTONS250GＲAM/CＡＮ12CAＮS/ＣＡRTONTＯＴAL：440０CTNS或52800CAＮSCFRＳＡIDUSD6．5５/CTNUSD28,820.00TＯTＡLAMOUNＴ:U.S.ＤOＬＬARSTWENTＹ-EIＧHTTHOＵSA