2009年《单证缮制与操作》真题
2009年国际商务单证员《缮制与操作》真题-中大网校
2009年国际商务单证员《缮制与操作》真题总分：100分及格：60分考试时间：120分一、根据合同内容审核信用证，指出不符之处并提出修改意见。
(本题共36分)(1)根据以下资料,回答题。
二、根据已知资料指出下列单据中错误的地方。
(本题共24分)(1)根据以下资料，回答{TSE}题。
(2)三、请根据银行来证及货物明细，缮制出口单据。
(每小题8分，共40分)(1)根据以下资料，回答{TSE}题。
(2)(3)(4)(5)答案和解析一、根据合同内容审核信用证，指出不符之处并提出修改意见。
(本题共36分)(1) :二、根据已知资料指出下列单据中错误的地方。
(本题共24分)(1) :一般原产地证本题主要考查根据销售合同和已知资料审核一般原产地证的内容。
经审核，该一般原产地证缮制错误的地方有：(1)出口商(Exporter)栏填写有误，应修改为：“NANJING JINLING TEXTILE C0．，LTD．UNIT A l8/F，JINLING TOWER，N0．118 JINLING ROAD，NANJING，CHINA”。
解析：此栏填写出口商的名称、详细地址和国家(地区)名。
在填写和审核时，出口商名称要完整。
信用证项下，一般填写为受益人；托收项下，一般填写为托收人。
本题中，此栏应填写合同卖方的名称和地址，而不是合同买方的名称和地址。
(2)收货人(Consignee)栏填写有误，应修改为：“DEXICA SUPERMART S．A．BOULE —VARD PACHEC0 44，B一1000 BRUSSELS，BELGIUM”。
解析：此栏填写收货人的名称、详细地址和国家(地区)名，收货人通常是外贸合同的买方或信用证规定的提单通知人。
本题中，此栏应填写合同买方的名称和地址，而不是合同卖方的名称和地址。
(3)运输方式和路线(Means of transport and route)栏填写有误，应修改为：“FROM NINGBO PORT，CHINA TO BRUSSELS，BELGIUM BY SEA”。
根据外销合同审核信用证（2009年单证员考试国际商务单证缮制与操作试题）
题目要求和说明SALESCONTRA CTTHE SELLER:SHANDO NG YIHAIIMP. & EXP. CO.,LTD. NO. 51 JINSHU I ROAD, QINGDA O, CHINANO. YH08039DATE: DEC.1, 2008SIGNED AT: QINGDA O,CHINATHE BUYER:LINSAPUBLIC IDAD, S.A.VALENC IA, 195 BAJOS. 08011. BARCEL ONA, SPAINThis SalesContra ct is made by and betwee n the Seller s and the Buyers, whereb y the seller s agreeto sell and the Buyers agreeto buy the under-mentio ned goodsaccord ing to the termsand condit ionsstipul atedbelow:Time of Shipme nt: DURING JAN. 2009 BY SEAShippi ng Mark: L.P.BARCEL ONANOS.1-26LoaDin g Port and Destin ation: FROM QINGDA O TO BARCEL ONAPartia l Shipme nt and Transs hipme nt: ALLOWE DInsura nce: TO BE EFFECT ED BY THE BUYER.Termsof Paymen t: THE BUYERSHALLOPEN THROUG H A BANK ACCEPT ABLETO THE SELLER AN IRREVO CABLE SIGHTLETTER OF CREDIT TO REACHTHE SELLER 30 DAYS BEFORETHE MONTHOF SHIPME NT AND TO REMAIN VALIDFOR NEGOTI ATION IN CHINAUNTILTHE 15th DAY AFTERTHE FORESA ID TIME OF SHIPME NT.ISSUEOF DOCUME NTARY CREDIT27: SEQUEN CE OF TOTAL：1/140A: FORM OF DOC.CREDIT：IRREVO CABLE20: DOC.CREDIT NUMBER：103CD13727331C: DATE OF ISSUE：08121540E: APPLIC ABLERULES：UCP LATEST VERSIO N31D: DATE AND PLACEOF EXPIRY：DATE 090202 PLACEIN SPAIN51D: APPLIC ANT BANK: BANCOSANTAN DER, S.A.28660BOADIL LA DEL BARCEL ONA, SPAIN50: APPLIC ANT：LINSAPUBLIC IDAD, S.A.VALENC IA, 195 BAJOS. 08011. BARCEL ONA, SPAIN59: BENEFI CIARY：SHANDO NG YIHANIMP. & EXP. CO., LTD.NO. 51 JINSHU I ROAD, QINGDA O, CHIN A32B: AMOUNT：CURREN CY EUR AMOUNT 19250.0041A: AVAILA BLEWITH…BY ANY BANK IN CHINABY NEGOTI ATION42C: DRAFTS AT30 DAYS AFTERSIGHT42A: DRAWEE：LINSAPUBLIC IDAD, S.A.43P: PARTIA L SHIPMT S：NOT ALLOWE D43T: TRANSS HIPME NT：NOT ALLOWE D44E: PORT OF LOADIN G：ANY CHINES E PORT44F: PORT OF DISCHA RGE ：VALENC IA, SPAIN44C: LATEST DATE OF SHIPME NT：09011545A: DESCRI PTION OF GOODS：GOODSAS PER S/C NO. YH08036 DATEDONDEC.1, 2008CARDHO LDERDYED COW LEATHE RBLACKCOLOUR/8000PC S AT USD1.45/PC FOBQINGDA OBLACKCOLOUR/8000PC S AT USD1.45/PC FOBQINGDA OBROWNCOLOUR/5000PC S AT USD1.50/PC FOBQINGDA OPACKIN G: 200PCS/CTN46A:DOCUME NTS REQUIR ED： 1. SIGNED COMMER CIALINVOIC E IN 3 COPIES2. CERTIF ICATE OF ORIGIN GSP FORM A ISSUED BY OFFICI AAUTHOR ITIES3. PACKIN G LIST IN 3 COPIES4. FULL SET CLEANON BOARDBILLSOF LADING MADE OUT TOORDERMARKED FREIGH T PREPAI D AND NOTIFY APPLIC ANT5. INSURA NCE POLICY/CERTIF ICATE IN DUPLIC ATEENDORS ED IN BLANKFOR 110% INVOIC E VALUECOVERI NGALL RISKSAND WAR RISK AS PER CIC47A:ADDITI ONALCONDIT IONS：BILL OF LADING ONLY ACCEPT ABLEIF ISSUED BY ONE OF THEFOLLOW ING SHIPPI NG COMPAN IES: KUEHNE-NAGEL(BLUEANCHOR LINE) VILTRA NS (CHINA)INT’LFORWAR DINGLTD. ORVILTRA NS SHIPPI NG (HK) CO.,LTD.71B: CHARGE S：ALL CHARGE S ARE TO BE BORN BY BENEFI CIARY48: PERIOD FOR PRESEN TATIO N：WITHIN 5 DAYS AFTERTHE DATE OF SHIPME NT,BUT WITHINTHE VALIDI TY OF THIS CREDIT49:CONFIR MATIO N INSTRU CTION：WITHOU T信用证审核结果。
世格系统外贸单证相关题号及答案
信用证审核结果信用证审核结果购销合同书(供)甲方：河北省石家庄市新源食品厂合同编号：XNH0908签订时间：2009年1月11日(需)乙方：无锡龙腾食品进出口股份有限公司签订地点：无锡/石家庄经供需双方友好协商，依照《中华人民共和国经济合同法》以及其他的有关规定，经友好协商一致，同意签一、需方凭供方提供的增值税发票及相应的税收（出口货物专用）缴款书在供方工厂交货后七个工作日内付款。
如果供方未将有关票证备齐，需方扣除17%税款支付给供方，等有关票证齐全后结清余款。
二、质量要求技术标准，供方对质量负责的条件和期限：质量符合国标出口优级品，如因品质问题引起的一切损失及索赔由供方承担，质量异议以本合同产品保质期为限。
（产品保质期以商标效期为准）三、交（提）货地点、方式：工厂交货。
四、交货日期：2009年2月20日前工厂交货。
五、运输方式及到达站港和费用负担：集装箱门到门交货，费用由需方承担。
六、包装标准、包装物的供应与回收：纸箱包装符合出口标准，商标由需方无偿提供。
七、验收标准、方法及提出异议期限：需方代表按出口优级品检验内在品质及外包装，同时供方提供商检放行单或商检换证凭单。
八、违约责任：违约方支付合同金额的15%违约金。
九、解决合同纠纷的方式：按《中华人民共和国经济合同法》。
供方(盖章)：河北省石家庄市新源食品厂需方(盖章)：无锡龙腾食品进出口股份有限公司单位地址：石家庄市裕华路202号单位地址：无锡市长平路128号(8)R.P .LU80518 Nhava Sheva Nos.1-up(9)200mm ×2mm ×50mm transparent normal-120 rolls200mm ×2mm ×50mmtransparent normal ribbed-10 rolls200mm ×3mm ×50mm transparent normal-20 rolls300mm ×3mm ×50mm transparent normal-30 rolls300mm ×3mm ×50mmtransparent normal ribbed -20 rolls200 rolls(10) CIF Nhava Sheva USD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD 10320.00USD 980.00USD 1840.00USD 3240.00USD 2320.00USD 18700.00(12)DETAILS OF THE SELLER’S BANK:BANK OF CHINA,SHANGHAI BRANCH,No.4 Zhongshan road, Shanghai, P .R. CHINA SWIFT CODE:BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO.,LTD. ACCOINT No.:1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI,CHINASHANGHAI LUCKY SAFETY SCREENS CO.,LTD.张 力销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINA编号NO.: SHDS09027日期DATE: APR.03, 2009地点SIGNEDIN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.允许 With10%溢短装，由卖方决定More or less of sh ipment allowed at the sellers’ option5. 总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY .6. 包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.7. 唛头Shipping MarksAT BUYER'S OPTION.8. 装运期及运输方式 Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2009 WITHPARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED. 9. 装运港及目的地 Port of Loading & DestinationFROM: SHANGHAITO: TORONTO 10. 保险 Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WARRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P .I.C.C. DATED 1/1/1981.11. 付款方式 Terms of PaymentBY IRREVOCABLE SIGHT LETTER OF CREDIT.12. 备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)购货合同PURCHASE CONTRACT合同编号:Contract No.: OA090602 签订日期:Date：JUNE 2,2009签订地点:Signed at: SHENZHEN1. 买方:The Buyers: SHENZHEN OCDA FOOD CO., LTD.地址:Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA电话(Tel): 86-755-2626268传真(Fax): 86-755-26262692. 卖方:The Sellers:ASTAK FOOD, INC地址:Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN电话(Tel): 81-465-282828 传真(Fax): 81-465-282829经买卖双方确认根据下列条款订立本合同：The undersigned Sellers and Buyers have confirmed this contract is accordance with the terms and conditions stipulated below:Total Value (in words): SAY U.S.DOLLARS THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.8. 允许溢短________%。
《国际商务单证缮制与操作》真题与参考答案
07操作卷参考答案一、根据合同审核信用证（本题20分）经审核信用证存在如下问题：1.开证人的地址错为450;2.信用证币别错误，应为美元；3.汇票期限有误，应为提单日期后30天1.1/3正本提单直寄开证申请人不妥；5.提单显示“运费到付”有误，应为“运费预付”；6.最迟装运期限与合同不符；7.禁止分批装运与合同不符；8.投保加成过高，与合同不符；9.“受益人证明要求买方代表会签且字迹与开证行预留的相符”为软条款；10.规定国外到期对收汇有风险。
二、请写出在CIF合同履行中，出口人涉及的部分单据的出单机构（本题10分）三、根据已知资料改正下列单据中错误的地方（本题30分，发票9 分，提单14分，核销单7分)改正后的单据如下：1.海运提单缮制错误的地方有：ShipperQINGDAO(SHANDONG) HUARUI CO.NO.35 WUYI ROAD QINGDAO, CHINAConsigneeTO ORDER OF SHIPPERNotify PartyMARCONO CORPORATION.RM1001 STAR BLDG.TOKYO,JAPANPort of loadingQINGDAO,CHINAPort of transshipment应空白Port of dischargeOSAKA, JAPANContainer seal No. or marks and Nos.N/M应改为：MQHA1101OSAKANOS1-3400Number and kind of packages Description of goods应补充：2X20' FCL CY/CY数量应为：3400CASESSAYTHREETHOUSANFDOURHANDARWDOODECNASESONLY) Gross weight(kgs) 47600KGSMeasurement(M)6.8 MFreight and chargesFREIGHT PREPAIDPlace and date of issue DEC.5,2006 QINGDAOSigned for or on behalf of the master as Agen缺少盖章2．商业发票缮制错误的地方有：L/C NO. ______________LC-320-0254771MARKS & NUMBERSMQHA1101OSAKANOS1-3400UNIT PRICECFR OSAKAAMOUNT11000110002400024000TOTAL AMOUNT:SAY US DOLLARS SEVENTY THOUSAND ONLYTOTAL NUMBER OF PACKAGE :3400 CASES漏填APPLICANT S REF. NO. SCLI -98-0474 .漏掉手签“品名描述”处漏级别的SPEC3.出口收汇核销单缮制错误的地方有：出口单位：（第三联）漏填：青岛华瑞贸易公司出口币种总价（第一联）USD 70000.00收汇方式：L/C约计收款日期:报关日期：数量3400CASE币种总价（第三联）USD 70000.00四、根据已知资料制单（本题40分）报检单：（每格0.5分，共13分）中华人民共和国出入境检验检疫出境货物报检单报检单位（加盖公章）众诚国际贸易有限公司编号：AN5009张敏电话：报检日期：05年04月10 日2.汇票（每格1分，共7分）Drawn underSAY US DOLLARS THIRTY FIVE THOUSAND ONLY22 MARK STREET, OSLO, NORWAYZHONGCHENGTERNATIONALTRADECO.,LTD3 .装箱单：（每格1分，共20分）DETAILED PACKING LISTNO. ET335信用 证或购 买证第L/C or A/P No.日期datedPayable with @ Per annuminterest号码 汇票金额 中国, 南京No. ET335 Exchange for USD35,000.00Nanking, China. APR.20,2005见票 后（本 汇 票 之 正本 未 付）付<1D/PAt30 DAYS AFTER B/L DATESight of thisFirst of Exchange(Second of exchange being unpaid)Pay to the order ofBANK OF CHINA JIANGSU^RANCH或其指定人The sum ofTOGREEN TRADE CO. INVOICE此致To22 MARK STREET, OSLO , NORWAYDATE: APR 10, 2005S/CNO. 05SUG0012L/C NO. __________________SHIPPING MARKS:GREEN05SUG0012OSLOCTN.1/1125ZHONGCHENGINTERNATIONAL TRADE CO., LTD。
2009年国际商务单证缮制与操作试题(连答案) (1)
2009年国际商务单证员专业考试国际商务单证缮制与操作试题（考试时间：6月14日下午2:00—4:00）一、根据下述合同内容审核信用证，并指出不符之处（36分）。
SALES CONTRACTThe Seller: No. YH08039 SHANDONG YIHAI IMP. & EXP. CO., LTD. Date: DEC. 01, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA Signed at: QINGDAO, CHINAThe Buyer:LINSA PUBLICIDAD, S. A.VALENCIA, 195 BAJOS, 08011, BARCELONA, SPAINThis Sales contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree tobuy the under-mentioned goods according to the conditions stipulated below:Packing: 1PCS/POLYBAG, 500PCS/CTN Shipping Mark:Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA Loading Port and Destination: FROM QINGDAO TO BARCELONA NOS. 1-26Partial Shipments and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYERTerms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTANCE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE FORESAID TIME OFSHIPMENTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: 103CD13727331C: DA TE OF ISSUE: 08121540E: APPLICABLE RULES: UCP LATEST VERSION31D: DA TE AND PLACE OF EXPIRY : DATE 090202 PLACE IN SPAIN51D: APPLICANT BANK: BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT: LINSA PUBLICIDAD, S.A.V ALENCIA,195 BAJOS, 08011, BARCELONA, SPAIN59: BENEFICIARY: SHANDONG YIHAN IMP. & EXP. CO., LTD.NO.51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT: CURRENCY EUR AMOUNT 19250.0041A: A V AILABLE WITH…BY: ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT…30 DAYS AFTER SIGHT42A: DRAWEE: LINSA PUBLICIDAD, S. A.43P: PARTIAL SHIPMTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING: ANY CHINESE PORT44F: PORT OF DISCHARGE: V ALENCIA, SPAIN44C: LATEST DATE OF SHIPMENT: 09011545A: DESCRIPTION OF GOODSGOODS AS PER S/C NO.YH08036 DA TED ON DEC.1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR / 8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR / 5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS / CTN46A: DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY / CERTIFICATE IN DUPLICATE ENDORSED IN BLACK FOR 110 % OF INVOICE V ALUE COVERING ALL RISKS AND W AR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONL Y ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES:KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INT’L FORWARDING LTDVILTRANS SHIPPING (HK) CO., LTD71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTA TION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHINTHE V ALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION: WITHOUT经审核信用证需要修改的内容如下：1．开证迟了，按照合同，应该在12月1日前开到受益人所在地，但是这是无法更改的。
单证缮制与操作试卷四答题
一、根据所给资料用英文缮制一般原产地证书、海运提单、汇票各一份。
1）有关资料如下：GW：14077.00KGS，NW：12584.00KGS， MEAS: 35CBM, 包装件数：3298卷(ROLLS)，所有货物被装进2×20' CONTAINER， CONTAINER NO.：HSTU157504，TSTU156417，提单号码： SHANK00710，船名：DANUBHUM/S009；提单日期：2008年4月5日。
发票号码：BJ95 发票日期：2008年3月5日H.S code：2806.0000 产地证号码：CO3489012）信用证如下所示：SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLEDOC. CREDIT NUMBER *20 ：HK1112234DATE OF ISSUE 31 C ：080101APPLICABLE RULES 40E:：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY *31D ： DATE080431 PLACE IN SHANGHAIAPPLICANT *50 ：YOU DA TRADE CO.,LTD.,101 QUEENS ROAD CENTRAL,HONGKONGTEL: 852-********ISSUING BANK 52 A ：BANK OF CHINA, HONGKONG BRANCHBENEFICIARY *59 ：KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTDHUANGLONG RD., LIUJIA ZHEN,SHANGHAI, CHINATEL: 86-520-7671386AMOUNT *32 B ：CURRENCY USD AMOUNT 33, 680.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT … 42 C ：DRAFTS AT SIGHTDRAWEE 42 A ：OURSELVESPARTIAL SHIPMENTS 43 P ：NOT ALLOWEDTRANSSHIPMENT 43 T ：NOT ALLOWEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO … 44 B ：HONGKONGLATEST DATE OF SHIPMENT 44 C ： 080415DESCRIPT OF GOODS 45 A ： 100000YARDS OF 100PCT NYLON FABRICSUNIT PRICE USD0.3368/YD, TOTAL AMOUNT USD33680.00DETAILS AS PER CONTRACT NO. 99WS061PRICE TERM: CIF HONGKONGSHIPPING MARK: YOU DAHONGKONGR/NO.:1-3298DOCUMENTS REQUIRED 46 A ：1、SINGED COMMERCIAL INVOICE IN 5 FOLDS INDICATING L/C NO. AND CONTRACTNO. 99WS061.2、FULL SET (3/3) OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUTTO ORDER AND BLANK ENDORSED, MARKED ‘FREIGHT PREPAID’ AND NOTIFYTHE APPLICANT.3、INSURANCE POLICY OR CERTIFICATE IN 2 FOLDS FOR 110 PCT OF THE INVOICEVALUE INDICATING CLAIM PAYABLE AT DESTINATION COVERING OCEANTRANSPORTATION ALL RISKS AND WAR RISKS AS PER ICC CLAUSES.4、PACKING LIST IN 3 FOLDS INDICATING GROSS AND NET WEIGHT OF EACHPACKAGE.5、CERTIFICATE OF ORIGIN IN 3 FOLDS.ADDITIONAL CONDITIONS 47A:1、ON DECK SHIPMENT IS NOT ALLOWED.2、ALL DOCUMENT MUST BE MANUALLY SIGNED.PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTERTHE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THECREDIT.BILL OF EXCHANGESNo. (1): BJ95For: (2)USD33, 680.00(3-4) SHANGHAI, APRIL 26,2008 (amount in figure) (place and date of issue)At (5) ＊＊＊＊＊＊＊sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6) ANY BANK IN CHINAthe sum of (7) SA Y U.S.DOLLARS THIRTY THREE THOUSAND AND SIX HUNDRED EIGHTY ONL Y.(amount in words)Drawn under (8) BANK OF CHINA, HONGKONG BRANCHL/C No. (9) HK1112234dated (10)To: (11)BANK OF CHINA, HONGKONG BRANCHFor and on behalf of(12) KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTDX X XCHINA。
单证员六套练习答案
练习一（答案）一、单项选择题ABCAB CABBD DBBCB DBBCB二、判断题√×√×√×××√×√√√×××√√√×三、根据合同内容审核信用证，指出不符之处并提出修改意见。
（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE（2）BENEFICIARY: GU TAI TEXTILES I/E CORP.应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% 应改为10%（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK （9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN应改为100% COTTON GREY LAWN(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY四、单据缮制与操作（每空格1分，共40分）请根据下面所给信用证以及相关资料缮制商业发票、汇票、一般原产地证书各一份1)IssuerSHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA商业发票COMMERCIAL INVOICE2)TOYI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA 3)INVOICE NO.SEP.28,20094)INVOICE DA TEMN88665)Transport DetailsFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEA 6)S/C NOMN8087)L/C NOWCBN20098)Marks and Numbers9)Description of Goods10)Quantity 11)Unit Price12)AmountYI YANG MONTREALC/NO. 1—360 LADIES'100% COTTON WOVENJACKET AS PER S/C MN80812,000PCSCIF MONTREALUSD8.00/PCUSD96,000.0013)T OTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.15)SHANGHAI FUJI GARMENTS GROUP CO .LTDXXXBILL OF EXCHANGESNo.:(1)MN8866For:2)USD96,000.00(3-4)OCT 25,2009 SHANGHAI,CHINA(amount in figure) (place and date of issue)At(5) ******** sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6)BANK OF CHINA ,SHANGHAI BRANCH the sum of (7) SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.(amount in words)Drawn under (8) NATIONAL PARIS BANKL/C No. (9) WCBN2009Dated(10) SEP. 18,2009To:11) NATIONAL PARIS BANK24 MARSHAL AVE DONCASTER MONTREAL, CANADAFor and on behalf of(12) SHANGHAI FUJI GARMENTS GROUP CO .LTDXXX(1)Exporter(full name and address) SHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA （5）CERTIFICATE NO. 200986CERTIFICATE OF ORIGINOFTHE PEOPLE’S REPUBLIC OF CHINA(2)Consignee(full name, address, country) YI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA（3）Means of transport and routeFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEAFor certifying authority use only （4）Country / region of destination MONTREAL , CANADA（6）Marks and numbers YI YANG MONTREAL C/NO. 1—360（7）Number and kind of packages; description of goodsTHREE HUNDRED AND SIXTY （360） CTNS OF LADIES ' 100% COTTON WOVEN JACKET************************（8）H.S.Code 6104 3200 10（9）Quantity 12000PCS（10）Number and date of invoices NO.MN8866 SEP.28th,2009Declaration by the exporterThe undersigned hereby declares that the above details and statement are correct; that all the goods wereproduced in China and that they comply with the rules of origin of the People’s Republic of China.（11-13）CertificationIt is hereby certified that the declaration by the exporter is correct. 中国国际贸易促进委员会单据证明专用章（沪）CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TRADE OCT. 18th,2009 SHANGHAI黄 飞Place and date, signature and stamp of certifying authoritySHANGHAI FUJI GARMENTS GROUP CO .LTD 321 CHONGSHAN ROAD ，SHANGHAI ，CHINA OCT .15th,2009 SHANGHAI XXXPlace and date, signature and stamp of authorized signatory练习二（答案）一、单项选择题 DBBAD DBDCA CADBB CCDAB二、判断题 √√××× ××√×√ √√×√√ ××√√× 三、根据合同内容审核信用证，指出不符之处并提出修改意见。
国际商务单证缮制与操作试卷三及答案
《国际商务单证缮制与操作》试卷三题目要求：根据下列信用证信息缮制汇票（40分）和产地证（60分）注：货物被装在＂皇后轮＂V.918K船上，船方确认的最后装船期为2004.2.26，提单号为DR-0459。
商品用1000只纸箱等量包装，每只纸箱毛重GW:14KGS, ,MEAS: 200×210×220CM/CTN。
发票号ZJT040218，发票日期为：FEB 3,2004。
H.S CODE:80255938.APPLICATION HEADER: THE TORONTO DOMINION BANK,THE MONTEREAL FORM OF DOCUMENTARY CREDIT: IRREVOCABLE , NO.188818DATE OF ISSUED: 040130EXPIRY DATE AND PLACE: 040316 IN CHINAAPPLICANT: BIMA SPA CORPORATION.,NO.93 BANGKOK STREET, MONTEREAL, CANADABENEFICIARY:ZHEJIANG TEXTILES IMPORT AND EXPORT CORP. NO.165 ZHONG HE ROAD,HANGZHOU,CHINAAMOUNT: CURRENCY USD AMOUNT 14280.00A V AILABLE WITH: ANY BANKBY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON US DESCRIPTION OF GOODS:GARMENT MATERIALS AS PER S/C NO.198393 14,000KGSLATEST SHIPMENT DATE: MAR.06/2004USD1.02/KG FOB SHANGHAI CHINADOCUMENTS REQUIRED:-SINGED COMMERCIAL INVOICE IN 3 COPIES. CONTAIN S/C NO. AND L/C NO. -PACKING LIST IN 3 COPIES SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH PACKAGE-ORIGINAL CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE-FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT SHOWING CREDIT NO.CONSIGNED TO ORDER OF THE TORONTO DOMINION BANK NOTIFY FABTRENDS INTERNATIONAL INC.-BENEFCIARY’S CERTRIFICATE STATING THAT：1.TERMS AND CONDITIONS ON THE PURCHASE ORDER HA VE BEEN MET, INCLUDE QUANTITIES SHIPPED BY BOAT PER DSN/COLOUR .2. GOODS ARE FIRST QUALITY FABRIC PACKED IN WATERPROOF EXPORT CARTONS.3. GOODS ASSORTMENT FOR EACH PURCHASE ORDER AND DESIGN IS AS PER APPLICANT’S ORDER.PARTIAL SHIPMENTS: PERMITTEDTRANSSHIPMENTS: PERMITTEDSHIPMENT FROM: SHANGHAI, CHINATO: MONTEREAL, QUEBEC, CANADAPRESENTATION PEERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER SHIPMENT, BUT WITHIN V ALIDITY OF THE LETTER OF CREDIT. SPECIAL INSTRUCTIONS:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20” CY TO CY CONTAINER AND B/L SHOWING THE SAME.UPON RECEIPT THE DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONSWITH THE L/C, WE WILL REIMBURSE YOU AS PER YOUR INSTRUCTIONS. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.一、制作汇票（总分为40分，每空为4分）汇票DRAWN UNDER ………………………………………..…………………..L/C NO…………………………… DATED………………….PAYABLE WITH INSTERST @....……...% PER ANMUM NO:…………EXCHANGE FOR………………HANGZHOU , CHINA…………..……AT……..…………………SIGHT OF HIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA, HANGZHOU BRANCHTHE SUM OFTO………………………………………..………………………………………..二、制作产地证（总分为60分，其中每空为5分）第三套答案1.汇票THE TORONTO DOMINION BANK,THE MONTEREAL;L/C NO. 188818 ，JAN 30，2004 ，ZJT040218,USD14280 ，FEB 28，2004 ，***，U.S DOLLARS FOURTEEN THOUSAND TWO HUNDRED AND EIGHTY ONL Y ，THE TORONTO DOMINION BANK , THE MONTEREAL;ZHEJIANG TEXTILES IMPORT AND EXPORT CORP.STAMP&SIGANITURE。
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2009年《国际商务单证缮制与操作》真题一、根据合同内容审核信用证，指出不符之处并提出修改意见。
（本题共36 分）SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellersagree to sell anD the Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anDconDitions stipulateD Below:Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS.1-26LoaDing Port anD Destination: FROM QINGDAO TO BARCELONAPartial Shipment anD Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________二、根据已知资料指出下列单据中错误的地方。
（本题共24 分）已知资料（1）：SALES CONTRACTContract No.: NJT090218Date: FEB.18, 2009SigneD at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO., LTD.ADDress: UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINAThe Buyer: DEXICA SUPERMART S.A.ADDress: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellersagree to sell anD Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anDconDitions stipulateD Below:10% more or less in quantity anD amount are acceptable.Packing: IN CARTON Shipping Mark: N/MTime of Shipment: Within 30 Days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment anD Partial Shipment: AlloweD.Insurance: to Be effecteD By the Seller for 110% of full invoice value covering all risks up to portof Destination anD war risks incluDeD with claim payable at Destination.Terms of Payment: By 100% Irrevocable Letter of CreDit in favor of the Sellers to Be availableby sight Draft to Be openeD anD to reach China Before APRIL 1, 2009 anD to remain valiD fornegotiation in China until the 21 Days after the foresaiD Time of Shipment. L/C must mention thiscontract number L/C aDviseD By BANK OF CHINA JIANGSU BRANCH. ALL Banking ChargesoutsiDe China are for account of the Buyer.The Seller The BuyerNANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A.钟山 ALICE已知资料（2）：1．装运信息：指定APL 承运，装期2009.04.19；船名PRINCESS；航次V.0182．装箱资料：合计108 箱，装入1X20’集装箱。