[财经类试卷]国际商务单证员（单证操作与缮制）模拟试卷3及答案与解析.doc

1、国际商务单证员（单证操作与缮制）模拟试卷 3 及答案与解析一、根据合同审核信用证（本题 20 分）1 审证资料(二)审证要求 根据销售合同资料审核上述信用证内容，找出信用证内容的不符点。二、根据已知资料制单（本题 40 分）2 ISSUING BANK: BANK OF FUKUOKA, LTD. , THE TOKYOADVISING BANK: BANK OF CHINA, NINGBOSEQUENCE OF TOTAL: 131FORM OF DOC. CREDIT:IRREVOCABLEDOC. CREDIT NUMBER: H612-100672DATE OF ISSUE :0504

2、22EXPIRY EATE :050521 PLACE: BENES COUNTRYAPPLICANT: SAKOYI CO. , LTD.2-7-11 DAIRITONOUE MOJI-KUKITAKYUSYU-CITY, JAPANBENEFICIARY:ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUPNO. 112 JIANZHONG ROAD. NINGBO, CHINAAMOUNT:CURRENCY JPY AMOUNT 1275000.00NEGOTIATION AVAILABLE WITH/BY:ANY BANKDRAFTS AT:DRAF

3、T AT SIGHT FOR FULL INVOICE COSTDRAWEE: BANK OF FUKUOKA, LTD. , THE TOKYOPARTIAL SHIPMENTS: PERMITTEDLOADING IN CHARGE: NINGBOFOR TRANSPORT TO: MOJI, JAPANLATEST DATE OF SHIP. :050507DESCRIPT. OF GOODS:TRADE TERM CIF MOJI JAPANCANNED BOILED BAMBOO SHOOTSDOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE

4、 IN 3 COPIES INDICATING CREDIT NO.+ SEAWAY BILL IN THREE COPIES+ PCKING LIST IN FIVE COPIES+ INSURANCE POLICY IN 2 COPIES BLANK ENDORSED COVERING ALL RISKS AND WAR RISK FOR 110% INVOICE VALUE, CLAIM IF ANY PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFT.+ BENEIFICIARY CERTIFICATE CERTIFYING THAT

5、 THREE SETS COPIES OF NON-NEGOTIABLE CHIPPING DOCUMENTS HAVE BEEN AIRMAILED DIRECTLY.ADDITIONAL COND. :REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITEDDETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF THE BENEFICIARY.PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 15DAYS

6、 AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:DRAFT AND DOCTS TO BE SENT BY AIR-COURIER TO OUR HEAD OFFICE, FUKUOKA (ADDRESS: 13-1 ,TENJIN2-CHOME, CHUO-KU, FUKUOKA,JAPAN)CONTRACT NO. :B9A15A3025 UNIT PRICE:CIF MOJI JPY850.00PER CANTOTAL:JPY127500

7、0.00 PACKING:IN CANS OF 20KGS EACHG.W. :22KGS EACH MEASUREMENT 0.018Ms EACH TOTAL:27.00M3SHIPPED PER M/V :CHANGHE V. 45 SW B/L NO.:89INVOICE NO.: BP2011446 SHIPPING MARKS: W/DMOJL/NO.1-UP2 受益人证明3 4 5 装船通知ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUPNO. 112 JIANZHONG ROAD. NINGBO, CHINASHIPPING ADVICE

8、DATE:Messrs:Dear Sirs:Re:Invoice No.: L/C No.:We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment as stated below.Commodity:Quantity:Amount:Ocean Vessel:Bill of lading No.: E. T. D. :Port of Loading:Destination:We hereby certify that th

9、e above content is true and correct.ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP国际商务单证员（单证操作与缮制）模拟试卷 3 答案与解析一、根据合同审核信用证（本题 20 分）1 【正确答案】 1. PRICE TERMS: CIF SHANGHAI 改为 CIF OSAKA2. PARTIAL SHIPMENT: ALLOWED 改为 PROHIBITED3. DRAFTS AT: DRAFTS AT 15 DAYS AFTER SIGHT 改为 DRAFTS AT SIGHT4. AMOUNT: CURRENC

10、Y USD AMOUNT 1250.00 改为 CURRENCY USD AMOUNT 12500.005. INSURANCE: FOR 120 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS 改为 FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK6. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAY 16,2007 改为 MAR.16,20077. ART NO. HH46: USD 5.20/PC 改为 USD

11、5.00/PC8. BENEFICIARY: BANK OF CHINA SHANGHAI BRANCH 改为 SHANGHAI IMPORT & EXPORT TRADE CORPORATION二、根据已知资料制单（本题 40 分）2 【正确答案】 3 【正确答案】 4 【正确答案】 5 【正确答案】 装船通知ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUPNO. 112 JIANZHONG ROAD. NINGBO, CHINASHIPPING ADVICEMAY 7, 2005Messre: SAKOYI CO. , LTD.Dear Sirs:R

12、e:Invoice No.: BP2011446 L/C No.: H612-100672We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment as stated below.Commodity: CANNED BOILED BAMBOO SHOOTSQuantity: 1500CANSAmount: JPY1275000.00Ocean Vessel: CHANGHE V.45Bill of lading No.: 89E. T. D. : On / or about MAY 5,2005Port of Loading: NINGBODestination: MOJIWe hereby certify that the above content is true and correct.ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP