单证员操作试题及答案

2010 年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36 分）SALES CONTRACTTHE SELLER: NO. WILL09068 SHANGHAI WILL TRADING. CO.,LTD. DATE: , 2009JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT:SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUEBELGIUMThis Sales Contract is made by and between the Sellers andthe Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the termsandPacking: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION Time of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMINVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDITTO REACH THE SELLER 30 DAYS BEFORE THE MONTH OFSHIPMENT AND TO REMAIN VALID FOR NEGOTIATION INCHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OFSHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARYCREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF ：IRREVOCABLE20: NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM 51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLYBANK BRUSSELS LAMBERT SA),GENT50: APPLICANT ：NU BONNETERIE DEGROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORTCO., LTD JIANGNING ROAD, SHANGHAI,CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 1941A:AVAILABLE WITH…B Y ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT…30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PC ASPER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING:50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADEOUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECTNOTIFY THE APPLICANTOF ORIGIN.3. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACHPACKAGE SEPARARTELY.4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE INNEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TOWAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATEMUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WERESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTINGTO EUR 75 OR EQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OFSHIPMENT, BUT WITHIN THE VALIDITYOF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证后存在的问题如下：答案一：审证1.31C 开证日期不符，根据合同，开证日期应为090702 之前；2．31D有效期不符，根据合同，有效期应为 090915；3．31D到期地点不符，根据合同，到期地点应在中国；4．59 受益人名称不符，受益人名称应为”S H A N G H A I W I LL T A D I N G C O., L T D.”；5．32B 信用证金额不符,根据合同，信用证金额应为；6．42C 汇票付款期限不符,汇票付款期限应为”A T S I G H T”；7．42A汇票受票人有误,汇票受票人应为开证行（I N G B E L G I U MN V/S V(F O R M E R L Y BANK B R U SS E L S L A M B E R T S A),G E N T）或付款行，不应是开证申请人；8．43P 应为允许分批装运；9．44E 装运港不符，装运港应为”S H A N G H A I”;10.44C 最迟装运期不符,最迟装运期应为 090831；11．45A品名不符，品名应为”W O R K S H O R T T R O U S E R S”;12.45A 单价币别不符,单价币别应为”U S D”，不应为”E U R”；13．45A贸易术语不符，贸易术语应为”C I F”，不应为”C F R”;14.45A 合同号有误，应为W I LL09068;15．46A提单运费项目应注明”F R E I G H T P R E P A I D”,不应为”F R E I G H TC O LL E C T”；16 ．46A 保险单的保险金额应为发票金额的”110P C T”,不应为”120P C T”；17．46A保险险别应为“A LL R I S K S AND W A R R I S K”;18．71B 所有费用由受益人负担不合理;19. 48 交单期应为装运日期后”15 天”,不应是装运日期后“5天”。

20. 50 申请人有误，应为NU B O NN E T E R I E DE G R OO T E,A U T O S T R A D E W E G 6 9090M E U E B E L G I U M;二、根据所给资料审核并修改已填制错误的汇票、提单、保险单（34 分）资料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINAAPPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USA……DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANKFOR 90% OF INVOICE V ALUE.……YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED ,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.A V AILABLE WITH ANY BANK IN CHINA BY NEGOTIATION……FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFYAPPLICA NT.……INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OFINVOICE V ALUE COVERING ALL RISKS AND WAR RISK OF THE PICCDATED01/01/1981……GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON……合同号：ABC234 信用证号：DT905012 发票号：1234567 发票日期：2009 年 5 月 5 日发票金额：USD108000 CIF NEW YORK装运港：TIANJIN CHINA目的港：NEW YORK USA装船日期：2009 年 5 月 15 日开船日期：2009 年 5 月 15 日发票签发人：ABC LEATHER GOODS CO., LTD.A L I CE: 2408KGS: 2326KGS MEASUREMENT:NO OF PACKAGES: 500 CARTONS船名、航次号：SUN 提单号码：CNS0 集装箱号/封号：YMU259654/56789 运输标记：XYZ1234567NEW YORK保险单号码：HMOP09319089BILL OF EXCHANGE凭信用证号Drawn under: XYZ TRADING COMPANY L/C N0. 89765日期Dated: May 15, 2009号码汇票金额中国天津No. 123456Exchange for USD108, Shanghai，China Date:June 1,2009见票日后（本汇票之副本未付）付交At ****** sight of this FIRST of Exchange(Second of Exchange being unpaid) pay to the order ofBANK OF CHINA，TIANJIN BRANCH金额the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY此致To: XYZ TRADING COMPANY ABC LEATHER GOODS CO.,ALICEShipper Insert Name, Address and PhoneB/L No. CNS0 ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA中远集装箱运输有限公司 COSCO CONTAINER LINESTLX: 33057 COSCO CN FAX: +86(021) 6545 8984O R IGIN AL Consignee Insert Name, Address and XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USANotify Party Insert Name, Address and XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USAOcean Vessel Voy. No. Port of SUN SHANGHAIPort-to-PortBILL OF LADINGShipped on board and condition except as other-…… Port of Discharge Port ofLONG BEACHMarks &Nos. No. ofDescription of Goods Gross Weight Kgs Measuremen tXY Z 1234567 LONG BEACHYMU259654/567895,000 PCSLEATHER GOODSFREIGHT PREPAID2400KGSDescription of Contents for Shipper ’s UseTotal Number of containers and/or packages (in words) SAYFIVE THOUSAND PCS ONLYEx. Rate: Prepaid at Payable at Place and date of issueLONG BEACH TIANJIN MAY .. 30,2009 Total PrepaidNo. of Original Signed for the CarrierTHREE (3)COSCO C ON T A I N E RL I N E S +++ LADEN ON BOARD THE VESSELDATE: , 2009 BY: COSCO C ON T A I N E R L I N E S+++货物运输保险单CARGO TRANSPORTATION INSURANCEPOLICY总公司设于北京一九四九年创立H e a d O ff i c e B e iji n gE s t a b lis h e d i n1949 发票号（I N V O I C E NO.）123456保单号次合同号(C ON T R A C T NO.) ABC234 P O L I C Y NO. HMOP09319089信用证号(L/C NO.) DT905012被保险人(I N S U R E D)XY Z TRA DING CO MPANY中国人民财产保险保险有限公司（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缴付约定的保险费，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。