2023年外貿(mào)單證員考試真題操作部分及答案

2010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、依據(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〕SALESCONTRACTNO.WILL09068THESELLER: DATE:JUNE.1,2009SHANGHAIWILLTRADING.CO.,LTD.NO.25JIANGNINGROAD,SHANGHAI,CHINA SIGNEDAT:SHANGHAI,CHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:PriceTermsCommodity&SpecificationQuantityUnitpriceAmountWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERCIFANTWERPD0900326,3000PCSUSD10.50/PCUSD31500.00D0900327,5000PCSUSD12.00/PCUSD60000.00TOTAL: 8000PCS USD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.2009BYSEALoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWEDInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLER BUYERSHANGHAIWILLTRADINGCO.,LTD NUBONNETERIEDEGROOTE張平 LJSKOUTISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：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:DOCUMENTSREQUIREDSIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIESFULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT4.CERTIFICATEOFORIGIN.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARYSTATEINTHEBODYCLAIMS,IFAN,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCODITIONS1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT經(jīng)審核信用證后存在的問題如下：二、依據(jù)所給資料審核并修改已填制錯誤的匯票、提單、保險單〔34分〕資料：BENEFICIARY:ABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINAAPPLICANT:XYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USA……DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATIONBENEFICIARY.AVAILABLEWITHANYBANKINCHINABYNEGOTIATION……FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.……INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON……ABC234DT905012發(fā)票號：1234567發(fā)票日期：2009年5月5日發(fā)票金額：USD108000CIFNEWYORK裝運(yùn)港：TIANJINCHINA目的港：NEWYORKUSA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：ABCLEATHERGOODSCO.,LTD.ALICEN.W:2326KGSMEASUREMENT:21.70CBMNOOFPACKAGES:500CARTONS提單號碼：CNS010108895/封號：YMU259654/56789XYZ1234567NEWYORKNOS.1-500HMOP09319089BILLOFEXCHANGE憑信用證號Drawnunder:XYZTRADINGCOMPANYL/CN0.89765日期Dated:May15,2009號碼匯票金額中國天津No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009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.CNS010108895ABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINAConsigneeInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USANotifyPartyInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USAOceanVesselVoy.No.PortofLoading中遠(yuǎn)集裝箱運(yùn)輸COSCOCONTAINERLINESTLX:33057COSCOCNORIGINALSUNV.126SHANGHAIPortofDischargePortofDestinationLONGBEACHPort-to-PortBILLOFLADINGShippedonboardandconditionexceptasother-……Marks&Nos./SealNo.No.ofContainersorPackagesDescriptionofGoodsGrossWeightKgsMeasurementXYZ1234567LONGBEACHNOS.1-500YMU259654/567895,000PCSLEATHERGOODSFREIGHTPREPAID2400KGS20.70CBMDescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)TotalNumberofcontainersand/orpackages(inwords)SAYFIVETHOUSANDPCSONLYEx.Rate:PrepaidatPayableatPlaceanddateofissueLONGBEACHTIANJINMAY..30,2009TotalPrepaidNo.ofOriginalB(s)/LSignedfortheCarrierTHREE(3)COSCOCONTAINERLINES+++LADENONBOARDTHEVESSELDATE:MAY.30,2009BY:COSCOCONTAINERLINES+++貨物運(yùn)輸保險單CARGOTRANSPORTATIONINSURANCEPOLICY總公司設(shè)于北京一九四九年創(chuàng)立HeadOfficeBeijingEstablishedin1949發(fā)票號〔INVOICENO.〕123456保單號次合同號(CONTRACTNO.)ABC234POLICYNO.HMOP09319089信用證號(L/CNO.)DT905012被保險人(INSURED)XYZTRADINGCOMPANY中國人民財產(chǎn)保險保險〔以下簡稱本公司〕依據(jù)被保險人的要求，由被保險人向本公司繳付商定的保險費(fèi)，依據(jù)本保險單承保險別和反面所載條款與以下特款承保下述貨物運(yùn)輸保險，特立本保險單。THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED〔HEREINAFTERCALLED“THECOMPAN〕ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURDUNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.標(biāo)記MARKS&NOS.包裝及數(shù)量QUANTITY保險貨物工程DESCRITIONOFGOODS保險金額AMOUNTINSUREDXYZ1234567TIANJINNOS.1-5005,000PCSLEATHERGOODSUSD108,000.00總保險金額TOTALAMOUNTINSUREDUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY保費(fèi)：啟運(yùn)日期：裝載運(yùn)輸工具：PREMIUM:ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:“SUN”V.126自經(jīng)至FROMTIANJINVIA***TOLONGBEACH承保險別：CONDITIONSCOVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.所保貨物，如發(fā)生保險單項下可能引起索賠的損失或損壞，應(yīng)馬上通知本公司代理人查勘。如有索賠，應(yīng)向本公司提交保單正本〔本保險單共有份正本〕及有關(guān)文件。如一份正本已用于索賠，其余正本自動失效。INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLCINNEDIATENOTICEMUSTBEGIVERTOTHECOMPAYSAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.中國人民財產(chǎn)保險股份上海市分公司賠款償付地點(diǎn)PICCPropertyandCasualtyCompanyLimited,ShanghaiCLAIMPAYABLEAT/INTIANJININUSD出單日期XXXISSUINGDATEMAY16,200GENERALMANAGER三、依據(jù)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ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：KLMU123431C:DATEOFISSUE：09072840E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT1211159:BENEFICIARY：ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT28820.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEALUE42A:DRAWEE：ISSUINGBANK43P:PARTIALSHIPMT：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：SHANGHAI,CHINA44F:PORTOFDISCHARGE：SAID,EGYPT44C:LATESTDATEOFSHIPMENT：09083045A:DESCRIPTIONOFGOODSABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKEDINSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTONUNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:P.R.CHINA46A:DOCUMENTSREQUIRED1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDW.,ANDPACKINGCONDITIONSASREQUIREDBYL/C.3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47A:ADDITIONALCODITIONSALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C.71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOUNTOFBENEFICIARY48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT2.附加資料：SHIPPINGMARK:A.I.T.C.SUM356/09SAIDC/NO.1-UP123QWE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：52800CANSOFMEILINGBRANDCANNEDORANGEJAMN.W.3KG/CARTONG.W.4KG/CARTONMEAS.20×30×40CM/CARTON船名：MOONRIVERV.9872009.8.30.ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICETO：INVOICENO. DATE: S/CNO. L/CNO. FROM VIA TO BY MARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTTOTALAMOUNT:ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINAPACKINGLISTTO：INVOICENO. DATE: S/CNO. L/CNO. _MARKS&NUMBERSNOS&KINDSOFPKGSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.(M3)TOTALPACKAGES(INWORDS):裝運(yùn)通知Shippingnote1出口商Exporter4發(fā)票號InvoiceNo.5合同號ContractNo.6.信用證號L/CNo.進(jìn)口商Importer7運(yùn)輸單證號TransportdocumentNo.8價值Value運(yùn)輸事項Transportdetails9裝運(yùn)口岸和日期Portanddateofshipment10運(yùn)輸標(biāo)志和集裝箱號Shippingmarks;ContainerNo.包裝類型及件數(shù)；商品名稱或編碼；商品描述Numberandkindofpackages;CommodityNo.;Commoditydescription出口商簽章Exporterstampandsignature12010操作卷答案一：審證1.31C090702之前；2．31D有效期不符，依據(jù)合同，有效期應(yīng)為090915；3．31D到期地點(diǎn)不符，依據(jù)合同，到期地點(diǎn)應(yīng)在中國；WILLTADINGCO.,LTD.”；5．32BUSD91500.006．42C匯票付款期限不符,匯票付款期限應(yīng)為”ATSIGHT7．42A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”;10.44C090831；11．45AWORKSHORTTROUSERS”;12.45AUSEU13．45ACIFCFR”;14.45AWILL09068;COLLEC16．46A保險單的保險金額應(yīng)為發(fā)票金額的”110PCT”,不應(yīng)為”120PC；217．46A保險險別應(yīng)為“ALLRISKSANDWARRISK”;18．71B全部費(fèi)用由受益人負(fù)擔(dān)不合理;4815天”,不應(yīng)是裝運(yùn)日期后“550NUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090MEUEBELGIUM;二：單據(jù)改錯〔共34分〕〔1分〕1.DrawnUnderROYALBANKOFNEWYORK2.信用證號應(yīng)為DT905012/98765(二者選其一)3.APR.15,20094.匯票編號應(yīng)為1234567金額小寫應(yīng)為USD97，200.002009年5月15日，不晚于2009年5月31日匯票期限應(yīng)為At30daysaftersight金額大寫應(yīng)為USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY受票人應(yīng)為ROYALBANKOFNEWYORK出票人應(yīng)為ABCLEATHERGOODSCO.,LTD.11TIANJIN〔1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NEWYORK包裝件數(shù)應(yīng)為”500CARTONS”,不應(yīng)是”5,000PCS”品名應(yīng)為LeatherBags7．毛重應(yīng)為2408KGS尺碼應(yīng)為21.70CBM大寫件數(shù)應(yīng)為SAYFIVEHUNDREDCARTONSONLY運(yùn)費(fèi)支付地點(diǎn)應(yīng)為TIANJIN提單簽發(fā)日期應(yīng)為MAY15,2009裝船日期應(yīng)為MAY15,2009〔1分〕1.發(fā)票編號應(yīng)為1234567被保險人應(yīng)為”ABCLEATHERGOODSCO.,LTD.”嘜頭中的目的港應(yīng)為NEWYORK包裝件數(shù)應(yīng)為500CARTONS品名應(yīng)為LEATHERBAGS保險金額應(yīng)為USD118800.00保險金額大寫有誤,應(yīng)與小寫金額全都起運(yùn)日期應(yīng)為“MAY15,2009目的港應(yīng)為NEWYORK險別應(yīng)為一切險加戰(zhàn)斗險11．保險賠付地點(diǎn)應(yīng)為NEWYORK42009年5月15日保險人應(yīng)為天津分公司2份三：制單〔共30分，每單據(jù)10分〕ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICETO：INVOICENO.123QWEALOSMNYINTERNATIONALTRADECO.DATE:JUL.28,2009177ALHRAMSTREETSECONDFLOOR-G102AS/CNO.SUM356/09EGYPT12111L/CNO.KLMU1234FROMSHANGHAIVIA xxxx TOSAIDBYVESSELMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT52800CANS4400CTNSUSD28,820.00A.I.T.C.SUM356/09SAIDC/NO.1-4400CANNEDORANGEJAM(MEILINGBRAND)CARTONS250GRAM/CAN12CANS/CARTONTOTAL：4400CTNS或52800CANSCFRSAIDUSD6.55/CTNUSD28,820.00TOTALAMOUNT:U.S.DOLLARSTWENTY-EIGHTTHOUSANDEIGHTHUNDREDANDTWENTYONLYWeherehycertifythatcoun