第一套审单练习

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苏教版小学语文六上第一单测试卷课件

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观察生活
关注身边的人和事，记录有趣、感人的瞬间，积累生活素材。
阅读积累
通过阅读书籍、报刊、网络文章等，摘抄优美词句、段落和故事，丰富写作素材库。
实践活动
参加各类实践活动，如社会调查、志愿服务等，获取第一手经验和感受。
优秀范文欣赏与评价标准探讨
优秀范文欣赏
选取符合学生年龄特点和认知水平的优秀范文进行欣赏，如《我的老师》、《一件小事》等。
如“揣摩”与“琢磨”的混淆使用。
句子成分残缺
如缺少主语、谓语等。
典型错题剖析及易错知识点归纳
标点符号使用不当
如逗号、句号等使用不规范。
词语辨析
近义词、反义词的辨析及使用。
典型错题剖析及易错知识点归纳
句子成分
主语、谓语、宾语等句子成分的识别与运用。
标点符号
逗号、句号、问号、感叹号等标点符号的正确使用。
写作思路拓展和素材积累方法分享
头脑风暴
围绕写作主题，自由联想相关词汇、短语和句子，激发创作灵感。
思维导图
运用思维导图工具，将主题、分支观点和相关素材进行可视化呈现，帮助整理写作思路。
写作思路拓展和素材积累方法分享
• 提问法：针对写作主题提出一系列问题，通过回答问题来拓展写作思路。
写作思路拓展和素材积累方法分享
从文章立意、结构安排、语言表达等方面进行分析和点评，引导学生学习优秀范文的写作技巧和表达方法。
优秀范文欣赏与评价标准探讨
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内容方面
要求文章立意深刻、观点明确、内容充实、有真情实感。
结构方面
要求文章层次清晰、条理分明、首尾呼应、过渡自然。

审证练习答案.doc

一、请根据销售合同2010CD-0816审核信用证，列明不符点，并说明应如何修改。

信用证：Union Bank of Hong Kong Ltd.122-126 QUEENS ROAD CENTRAL, HONG KONG TEL:++852- 25343333FAX:(852) 28051183TELEX:73264 UNIBK HXCABLE:BANKUNIONSWIEFT: UBHKHKHHIRREVOCABLE DOCUMENTARY PLACE AND DATE OF ISSUE:CREDIT NO.: HLC972859SP HONGKONG 30 OCT 2010OPERATIVE CREDIT INSTRUMENT DATE AND PLACE OF EXPIRY:CONFIRMING OUR PREADVICE BY 30 DEC 2010请将有效期延展至2011年1月10日SWIFT OF **** AT THE COUNTER OF ISSUING BANK效期地点通常在议付行，请修改为在NEGOTIATIONBANKAPPLICANT: BENEFICIARY:TUNG FUNG COTTON CO., LTD NORTHERN INTERNATIONAL HOLDING125 KI LUNG STREET. HONG KONG TIANJIN TEXTILES CO. LTD., 68 DALI STR.TIANJIN , P.R.CHINAADVISING BANK: AMOUNT:BANK OF CHINA USD40,500.00TIANJIN BRANCH SAY US DOLLARS FORTEEN 大写有误，请修改为FORTYTIANJIN CHINA THOUSAND FIVE HUNDRED ONLYTHIS CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION AGAINST PRESENTATION OF YOUR DRAFT(S) AT 30 DAYS 付款期有误，请修改为AT SIGHT SIGHT DRAWN ON UNION BANK OF HK LTD HONG KONG BEARING THE CLAUSE "DRAWN UNDER DOCUMENTARY CREDIT NO.HLC972859SP OF UNION BANK OF HONG KONG LTD., HONG KONG DATED 3 OCT 2010 ”开证日期有误，请修改为30 OCT.2010ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THE DATE & NUMBER OF SALES CONTRACT AS 16 OCT 2010 签约日有误，请修改为16 SEPT.2010 AND N0.2010CD-0916.合同号码有误请修改为2010CD-08162.FULL SET (3/3) OF CLEAN ON BOARD MARING BILL(S) OF LADING MADEOUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. BILLS OF LADING MUST SHOW "SHIPPED ON BOARD,^.3.CERTIFIED COPY OF BENEFICIARY'S FAX ADDRESSED TO THE APPLICANT(FAX NO. 852-******** OR 852-********) ADVISING TOTAL AMOUNT, ART NO., QUANTITY, VESSEL'S NAME,B/L NO., EACH MEASUREMENT OF EACH CARTON, TOTAL PACKAGES MEASUREMENT, DEPARTURE DATE WITHIN 3 DAYS AFTER SHIPMENT EFFECTED AND ALSO MENTIONING APPLICANT'S REF NO.SP9104.PACKING LIST IN 4 COPIES.5.INSURANCE POLICY IN 2 COPIES FOR 110% OF INVOICE VALUE, BLANK ENDORSED, COVERING ICC (A) CLAUSE,保险条款有误，请修改为WPA AND WAR RISK AGAINST CIC OF PICC, CLAIMS PAYABLE AT HONGKONG6.INSPECTION CERTIFICATE OF QUALITY IN 2 COPIES7.CERTIFICATE OF ORIGIN IN 2 COPIESCOVERING :30,000 YARDS OF ART.N0.61000 DYED SHIRTING 商品名称不符，请修改为DYED COTTON SHIRING SPECIFICATIONS 30X36 72X69 35/36”，LENGTH 50 YARDS FIXED, AT USD1.35 PER YARD CIFC3 HONGKONG价格条款有误，请修改为CIF HONGKONGCOLOR AS PER PANTONE COLOR NO. 16-1620, 12-0738, 19-1663PACKING: ROLLED TUBE AND PACKED IN CARTONS, 50 YARDS EACH ROLL & 20 ROLLS PER CARTONOTHER CONDITIONS:5%表述有误，请修改为5% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWEDSHIPMENT FROM ANY CHINESE PORT TO HONG KONGNOT LATER THAN 15 DEC 2010交货期与合同不符，请延展至25 DEC.2010。

审计练习作业word精品文档20页

审计补充作业1-3章作业（一）选择题1．在下列情形中，注册会计师不被视为违反保密的职业道德的是（）。

A．发现被审计单位在相当长时期内无任何支付能力，将此告诉正在与被审计单位洽谈一笔大额短期借款事项的银行，以避免银行遭受损失B．发现被审计单位中层管理人员舞弊后直接向监察部门打举报电话，请其出面查处C．司法部门调查被审计单位，依法要求注册会计师出庭作证时注册会计师透露被审计单位的有关情况D．因与其他会计师事务所的注册会计师交流经验的需要而介绍被审计单位有关情况2. 注册会计师李明审计南华公司2019年度会计报表,并出具了无保留意见审计报告。

其后南华公司发现小额银行存款被贪污,因而控告李明有过失。

对此李明提出下列辩护理由,问：有效的辩护理由包括( )。

A.按照独立审计准则进行会计报表审计,并不能保证发现所有的错误和舞弊,李明并无过失B.李明所提供的服务是会计报表审计,不是对错误与舞弊的专门审计C.李明未能发现舞弊是因为审计工作底稿是其助理人员编制, 李明本人并无过失D.防止发生和及时发现错误与舞弊是南华公司管理当局的责任3.注册会计师的审计意见应合理保证财务报表使用人确定已审财务报表的可靠程度。

这意味着（）A.注册会计师应合理保证已审财务报表的可靠程度B.注册会计师的审计意见应合理保证已审财务报表的可靠程度C.不应由注册会计师保证已审财务报表的可靠程度D.不应由被审计单位合理保证已审财务报表的可靠程度4.下列各项业务中，属于有限保证的鉴证业务的有（）。

A.财务报表审计B.财务报表审阅C.预测性财务信息审核D.代编财务信息5.在关于注册会计师审计责任的下列各种表述中，最恰当或接近恰当的两种表述是（）。

A.在审计的基础上对财务报表发表审计意见B.按审计准则要求出具审计报告，对审计报告的真实性、合法性负责C.注册会计师的审计意见只能合理保证报表使用人确定已审财务报表的可靠程度D.查错防弊，保护资产安全、完整第四章审计目标作业（一）单项选择题1.甲公司将2019年度的主营业务收入列入2019年度的财务报表，则其2019年度财务报表存在错误的认定是（）。

银行审单考试题目-集合

中国银行2002年业务技能测评出口审单试卷(考试题)出口审单测试说明一、三套不同类型的信用证项下出口单据在120分钟内完成审核、收费、缮打BP面函、电报等各项内容。

二、三套单据均视为首次交单议付。

在审核单据后，按全部单据均已符合信用证要求办理相关议付手续。

三、交单日期以汇票日期为准，如无汇票，以发票日期为准。

各种单据所提交份数以单据上注明的份数为准。

打BP面函时单据种类和份数应按信用证规定的种类和份数缮打，交单日期即是BP面函日期，如交单期不符的，应按正确的交单日期缮制BP面函日期。

四、信用证的背批、BP号码、有关单据和汇票的背书均可免办。

如果单据上的印章签字因印刷原因看不清楚，均可按相符办理。

五、保险单、提单背书条款视同已印就。

第一套第—套信用证·．．．．．．．．．．．．．·3—4页第—套汇票·．．．．．．．．．．．．．．．．．．．．5页第—套发票·．．．．．．．．．．．．．．．．．．．．6页第—套提单·．．．．．．．．．．．．．．．．．．．．7页第—套装箱单·．．．．．．．．．．．．．．．．·8页第—套保险单·．．．．．．．．．．．．．．．．·9页共7页FROM: STATE BANK OF MAURITIUS,PORT LOUIS MAURITIUSTO: BANK OF CHINA SHANDONG BRANCH:MT:700 ....... ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL :27: 1/1FORM OF DOCUMENTARY CREDIT :40A: IRREVOCABLEDocumentary Credit Number :20: I9143658 FMKDATE OF ISSUE :31C: 020104DATE AND PLACE OF EXPIRY :31D: 020330 CHINAAPPLICANT :50: LI YOUN FONG AND SONS LTD BENEFICIARY :59:SANTO DIY TOOLS AND HARWARD CO LTD NO 1 QUTANGXIA ROADQINGDAOCHINACURRENCY CODE,AMOUNT : 32B:USD2950.84AVAILABLE WITH ...BY ... :41D: ANY BANKBY PAYMENTDRAFTS AT... :42C: SIGHTDRAWEE………..:42A: STCBMUMU+ STATE BANK OF MAURITIUS+ LOUIS MAURITIUSPARTIAL SHIPMENT :43P: ALLOWEDTRANSHIPMENT:43T: ALLOWEDLoading/Dispatch/Taking/FromANY CHINESE PORTFOR TRANSPORTATION TO :44B:PORT LOUIS, MAURITIUSLATEST DATE OF SHIPMENT :44C: 020305DESCRPT OF GOODS/SERVICES :45A:TOOLS AS PER PROFORMA INVOICE NO 170/2001/1431, CIF DOCUMENTS REQUIRED :46A:+ SIGNED INVOICE IN 4 COPIES IN THE NAME OF OPENERSSHOWING SEPARATELY THE FOB INSURANCE AND FREIGHT VALUES QUOTINGLADING DRAWN ON OR ENDORSED TO THE ORDER OF STATE BANK OFMAURITIUS LTD SHOWING FREIGHT PREPAID AND MARKED NOTIFY STATEBANK OF MAURITIUS LTD AND APPLICANT.B/L SHOULD ALSO INDICATE THETHE NAME AND ADDRESS,TELPHONE AND FAX NUMBER OF CARRIER'SAGENTS AT DESTINATION.+ MARINE INSURANCE CERTIFICATE IN DUPLICATE DRAWN TOORDER AND BLANK ENDORSED FOR TEN PER CENT OVERTHE INVOICE VALUE COVERING MARINE RISKS AS PERA. INSTITUTE CARGO CLAUSES A.B. INSTITUTE CARGO CLAUSES B.C. INSTITUTE CARGO CLAUSES C.FROM WAREHOUSE TO FINAL WAREHOUSE IN MAURITIUS.INSURANCECLAIMS PAYABLE IRRESPECTIVE OF PERCENTAGE IN MAURITIUS.IF GOODS ARE SUBJECT TO TRANSHIPMENT ,RISKS OFTRANSHIPMENT MUST BE COVERED UNDER THE MARINE POLICY.+ PACKING LIST IN TRIPLICATE.ADDITIONAL CONDITIONS :47A:ALL DOCUMENTS PRESENTED MUST BE MARKED 'DRAWNUNDER LC NO.I9143658 FMK.2.5 PCT COMMISSION WILL BE DEDUCTED FROM CIF VALUE UPONNEGOTIATION AND PAYMENT WILL BE EFFECTED BY US TO GENERALHARDWARE AND ELECTRICAL AGENCIES, PO BOX ES60 72 ROYAL ST, PORTLOUIS,MAURITIUS.SHIPPING MARK MUST BE SHOWN ON ALL DOCUMENTS.TRANSPORT DOCUMENTS BEARING REFERENCE BY STAMP OR OTHERWISE TOCOSTS ADDITIONAL TO THE FREIGHT CHARGE, SUCH AS COST INCURRED INCONNECTION WITH LOADING ,UNLOADING OR SIMILAR OPERATIONS ARENOT ACCEPTABLE.CHARGES :71B:ALL OVERSEAS BANKS CHARGES ARE FOR BENEFICIARY'S ACCOUNT PERIOD FOR PRESENTATIONS :48: 15 DAYS FROM SHIPMENT DATE CONFIRMATION INSTRUCTION :49: WITHOUTInstruction to Bank :78:USD 65(OR EQUIV) WILL BE DEDUCTED AT PAYMENT FOR EACHPRESENTATION OF DISCREPANT DOC .THIS CHARGE IS FOR ACCOUNTOF BENEEDOCS TO BE SENT BY EXPRESS COURIER IN 2 SETSWE SHALL REMIT PROCEEDS UPON RECEIPT OF COMPLIANT DOCSAT OUR COUNTERSTHE PRESENT CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDIT1993 REVISION ICC PUBLICATION 500TWO ORIGINALSDRAFTNO. ST/291431 QINGDAO 12 MAR 2002 EXCHANGE FOR USD2950.84AT -- SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR ANDDATE UNPAID) PAY TO THE ORDER OF BANK OF CHINATHE SUM OF U.S.DOLLARS TWO THOUSAND NINE HUNDRED AND FIFTY ANDCENTS EIGHTY FOUR ONLY.DRAWN UNDER LC NO. I9143658 FMK OF STATE BANK OF MAURITIUS.,PORT LOUIS MAURITIUS. DATE OF ISSUE:020104.TO: STATE BANK OF MAURITIUS.,PORT LOUIS SANTO DIY TOOLS AND HARDWARE CO.,LTD. MAURITIUS QINGDAO CHINAONE ORIGINAL AND THREE COPIESSANTO DIY TOOLS AND HARDWARE CO.,LTDNO. 1 QUTANGXIA ROAD.,QINGDAO,CHINAINVOICETO: LI YOUN FONG AND SONS LTD 85 ROYAL ST. INV. NO. ST/291431PORT LOUIS MAURITIUS DATE: 04 MAR.2002 SHIPMENT FROM QINGDAO PORT, CHINA TO PORT LOUIS, MAURITIUS2247LOTUSPORT LOUISMAURITIUSSANTO DIY TOOLS AND HARDWARE CO.,LTD刘学才AUTHORISED SIGNATUREONE ORIGINAL AND TWO COPIESSANTO DIY TOOLS AND HARDWARE CO.,LTDNO. 1 QUTANGXIA ROAD.,QINGDAO,CHINAPACKING LISTINV. NO. ST/291431DA TE: 04 MAR.2002 SHIPMENT FROM QINGDAO PORT, CHINA TO PORT LOUIS,MAURITIUSMARKS & NOS.2247LOTUSPORT LOUISMAURITIUSAUTHORISED SIGNATURETWO ORIG1NALSPICC中国人民保险公司青岛市分公司货物运输保险单CARGO TRANSPOR INSURANCE POLICYINVOICENO．ST／291431 POLlCY NO．PYCA2002370206000236被保险人：INSURED：TO ORDER中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司交付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单．THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANYOFCHINA(HEREINAFTERCAlLED‘THECOMPANY’)ATTHEREQUESTOF THE INSURED AND IN CONSIDERA TION OF THE AGREED PREMIUMPAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSEDATTACHEDTOTAL AMOUNT INSUREO：US DOLLARS THREE THOUSAND THREE HUNDRED AND EIGHTY EIGHT ONL Y．PREMIUM：AS ARRANGED DA TE OF COMMENCEMENT：2002．03．04 PER CONVEYANCE：KOTA PERMASAN V．YPR047FROMQINGDAOPORT，CHINA TO PORTLOUIS，MAURITIUSCONDITIONS：COVERING MARINE RISKS AS PER INSTITUTE CLAUSES A．B．C．INS．COVERED FROMW AREHOUSE TO FINALWAREHOUSE IN MAURITIUS I．O．P．INCL．RISKS DURING TRANSHIPMENTS．AN EXCESS OF 5PCT IS APPLICABLEIN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT m A CLAIM UNDER THIS POLICY，IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT ASMENTIONED HEREUNDER．CLAIMS，IP ANY，ONE OF THE ORIGmAL POlICY WHICH HAS BEEN ISSUED 2 ORIGmAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMP厶NY．IF ONE OF THE ORGINAL POLICY HAS BEEN ACCPMPLISHED，THE OTHERS TO BE VOID．CLAIM AGENTS：ANSCO INTERNA TIONAL LTD．4／F AISHA BLDG．LOUIS PASTEUR ST.PORT LOUISTEL：230242-0371CLAIMPAYABLEAT：MAURITIUS THE PICC QINGDAO BRANCH PLACE&DATEOFISSUE：2002．03．04.QINGDAO 杨文明。

单据的练习题

单据的练习题一、填空题根据下列单据信息，填写所缺的内容。

1. 收据收款单位：_____________ 收款日期：_____________金额（大写）：_____________________________________金额（小写）：_____________ 收款人：_____________ 2. 发票销售单位：_____________ 发票日期：_____________购买单位：_____________ 发票号码：_____________货品名称：_____________ 数量：_____________单价：_____________ 金额：_____________3. 支付通知书付款单位：_____________ 付款日期：_____________金额（大写）：_____________________________________金额（小写）：_____________ 付款人：_____________ 4. 运输单发货单位：_____________ 发货日期：_____________收货单位：_____________ 货品名称：_____________数量：_____________ 运输方式：_____________5. 采购申请单申请单位：_____________ 申请日期：_____________申请人：_____________ 申请理由：_____________二、判断题判断下列单据和其内容是否合规。

1. 发票上的销售单位、购买单位和货品信息必须完整填写且清晰可辨。

（）2. 支付通知书是一种正式的付款凭证，可以取代收据。

（）3. 运输单用于记录货物从发货单位到收货单位的运输过程，必须有双方签字确认。

（）4. 收据是一种通常由收款单位出具的、确认款项已收的证明文件。

（）5. 采购申请单用于内部申请采购物品，需要由主管部门审批后才能进行采购。

审单练习2

国际贸易单证审单操作一、审证：根据以下合同内容审核信用证，找出不符点并进行修改。

(14分）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SIGNED IN: 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.1. 品名及规格Commodity & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS1511 30-Piece Dinnerware and Tea Set DS2201 20-Piece Dinnerware SetDS4504 45-Piece Dinnerware SetDS5120 95-Piece Dinnerware Set 542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total: 2039SETS 46980.00允许With 10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6. 包装Packing DS2201 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 Transportation TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9. 装运港及目的地Port of Loading & Destination FROM: SHANGHAI TO: TORONTO10. 保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS 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 Payment THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO.,LTD.(signature) (signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA□CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA DATE: APR 8, 2009 PLACE: VANCOUVERIRREVOCABLE DOCUMENTARYCREDITCREDIT NUMBER: 09/0501-FCT ADVISING BANK'S REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINA APPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009 FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETSDS2201 20-PIECE DINNERWARE SET, 800SETS,DS4504 45-PIECE DINNERWARE SET, 443SETSDS5120 95-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009.[ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA.SHIPMENT FROM SHANGHAI TOVANCOUVER LATESTAPRIL 30,2009PARTIALSHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY根据销售合同的内容审核题中信用证，找出信用证中的不符点，并在下面详细列出：1.2.3.4.5.6.7.OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: 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. + THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO ASPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE二、审单：根据以下信用证内容审核相关单据，找出不符点并进行修改。

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2、运输单据
BP 2007678 Shipper China National Animal, By-products Imp.& Exp. Corp., Tianjin Branch Consignee To Order Notify Okura & Co. Ltd., Kobe Pre-carriage Ocean Vessel HENGSHUI VOY. S/C NO.66 28 Port of Loading Port of Discharge Xingang Kobe Place of Receipt Place of Delivery
Dear Sirs: We hereby issue in your favor this documentary credit which is available by payment of your draft(s)at--sight for 100% invoice value drawn on us being marked as having been drawn under this credit and accompanied by the following documents: - signed Commercial Invoice in triplicate indicating Import Declaration No. ID(0)J (2) 10884 and buyer's Ref. No. OUC - 1298000 - Marine insurance policy or certificate, endorsed in blank, for 110% of the invoice value including: Ocean Marine Cargo Clauses (ALL Risks) and War Risks of the PICC subject to C.I.C. dated January 1, 1981. Claims to be payable in the currency of the draft in Japan. - Full sets of clean on board bill of lading dated not later than 15th December 200X, made out to order and blank endorsed, and marked "Freight Prepaid" and “Notify Okura & Co. Ltd., Osaka” - Packing List in triplicate, combined form is acceptable - Certificate of origin to triplicate, combined form is acceptable Covering 1000 kgs (10% more or less allowed) of Chinese white Dehaired Goats wool KVTO2 USO 115.42 per kg. CIF. As per Contract No. JWGOO3. Packed in bale Shipment from Chinese port to Kobe Special conditions: We hereby engage that payment will be duly made against sight draft and documents presented in conformity with the terms of this credit Yours faithfully. THE BANK OF TOKYO LIMITED, OSAKA signature Partial shipments prohibited Transshipment prohibited
CHINA OCEAN SHIPPING COMPANY BILL OF LADING FOR PORT TO PORT SHIPMENT OR COMBINED TRANSPORT SHIPMENT B/L NO. 28
Marks & Nos. C 318 KOBE No. 1 - 11 G
Байду номын сангаас
Particulars furnished by the Shipper No. of Description of goods Gross packages Weight SHEEPWOOL Gr. Wt. 10 bales Wrappers of 1 bales torn 985kg On deck at shipper ’s risk Net Wt. With transshipment at 895kg Hong Kong
(In duplicate) (No endorsement on the back of B/L)
3、汇票（可以忽略份数）
Exchange for USD103,300.90 At sight pay to the order of Bank of China Tianjin, 18 December, 200X
the sum of
US dollars one hundred and three thousand three hundred only Drawn under the Bank of Tokyo Ltd. Tokyo, LC No. LSO603874 dated 20 Oct.,200X To the Bank of Tokyo Ltd., Osaka Animal For China National Native Produce & Animal By-products Imp. &Exp. Corp., Tianjin By-products, Branch, Tianjin Signature Manager
Measurement Cu ft. 3.59
Total Package (in words) SAY TEN BALES
On board The Ocean Vessel HENGSHUI On 16th Dec., 200X
RECEIVED from the shipper the goods named herein or packages said to contain goods in apparent good order and condition unless otherwise indicated on this Bill of Lading to be transported by sea and land to destination and there to be delivered on payment of the charges thereon The weight, measure, marks number, quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. The shipper, consignee, and the holder of this bill of lading hereby expressly accept and agree to all printed, written, or stamped provisions, exceptions and conditions of this Bill of Lading including those on the back hereof. Freight and Charges Freight payable at destination In witness whereof, the carrier or his Agent has signed TWO Bills of Lading all of this tenor or and date, one of which being accomplished, the others to stand void Dated 16th Dec.,200X at Tianjin CHINA OCEAN SHIPPING AGENCY TIANJIN BRANCH Signature for the Master(可以忽略签名人的名字)
第一套审单练习（有提示: 红色字）
1、信用证 THE BANK OF TOKYO LIMITED
Original LS0603874 Credit number of issuing bank:
Place and date of issue ：Osaka, 20th Oct. ,200X
IRREVOCABLE DOCUMENTARY CREDIT Advising Bank: Bank of China, Tianjin， The people's Republic of China Beneficiary: China National Native Produce & Animal By-products Importer & Export Corporation Tianjin By-products Branch, The People's Republic of China
4. 发票/装箱单/产地证书 INVIOCE
Date: 1 Dec. ,200X Contract No. JWG003 Inv. No. BP20076778
Shipped from Xingang per steamer to Kobe Sold to Messer. Okura & Co. Ltd., Osaka Marks & Nos. Amount C G 10 bales Chinese White Dehaired( 分梳 ) 318 Goats wool KVT02 KOBE at US115.42 per kg. C1F Kobe USD103,300.90 No.1 - 10 as per Contract No.JWG003 Import Declaration No. ID(0)J(2)10884 and Buyer's Ref. No. OUC-1298000 Drawn under The Bank of Tokyo Ltd. Osaka LC No. LSO603874 dated 20th Oct. ,200x (in triplicate) PACKING LIST Packed in bale Gross Weight 995 kg. Net Weight 895 kg. CERTIFICATE OF ORIGIN We hereby certify that the above mentioned goods are of Chinese Origin. CHINA NATIONAL NATIVE PRODUCE & ANIMAL BY-PRODUCTS IMP. & EXP. CORP.,TIANJIN ANIMAL BY-PRODUCTS BRANCH,TIANJIN Signature(可以忽略签名人的名字 )