[财经类试卷]国际商务单证员（单证操作与缮制）模拟试卷4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 4 及答案与解析一、根据合同审核信用证（本题 20 分）1 1审证资料 JIANGSU YONGTAI TRADE CORPORATION 40 QINHUAI ROAD NANJING CHINA Post Code：210009 SC No：JEO7080109 Fax：862583305418 DATE：Sep.01,2007 TEL ：862583305419 SALES CONFIRMATION To： ITALY ABC TRADE GROUP 97 WEST 37TH STREET，BRINDISI ITALY Dear Sirs， We

2、 hereby confirm having sold to you the following goods on terms and conditions as specified belows： (1)LOADING PORT&DESTINATION：FROM NANJING TO BRINDISI(2)TIME OF SHIPMENT：NOT LATER THAN Dec01，2007(3)PARTIAL SHIPMENT：NOT ALLOWED(4)TRANSSHIPMENT：ALLOWED(5)INSURANCE ：FOR 110 PCT OF INVOICE VALUE COVER

3、ING ALL RISKS(6)TERMS OF PAYMENT：50BY LC AT SIGHT，50BY DP AT SIGHT(7)CERTIFICATE OF ORIGIN GSP CHINA FORM A，ISSUED BY THE ENTEREXIT INSPECTION AN D QUARANTINE OF THE PEOPLES REPUBLIC OF CHINA(8)QUALITYQUANTITY DISCREPANCY：In case of quality discrepancy，claim should be filed by the Buyer within 60 da

4、ys after the arrival of the goods at port of destination： while for quantity discrepancy，claim should be filed by the Buyer within 40 days after the arrival of the goods at port of destinationIt is understood that the seller shall not be liable for any discrepancy of the goods shipped due to causes

5、for which the Insurance Company，Shipped Company，other transpor tation organizationor Post Office are liable(9)The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents(1

6、0)The Buver is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the letter of Credit to be opened in favour of the Seller(11)The Buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of sameObjection，if any，should be raised by the Bu

7、yer within five days after the receiPt 0f this Sales Confirmationin the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation2信用证资料 DOCUMENTARY CREDIT SEQUENCE OF TOTALL *27： ll FORM OF DOCCREDIT *40A：UNCLEAN DOCCREDIT NUMBER *20： UC0734579 D

8、ATE OF ISSUE 31C：0709l8 DATE AND PLACE OF EXPIRY *3l D：DATE 071230 PLACE IN THE ITALY APPLICANT *50：ITALY ABC TRADING GROUP 97 WEST 37th STREETBRINDISI ITALY ISSUING BANK 52A： BANK OF ITALY 33 THE WALL STREETBRINDISI ITALY BENEFICIARY *59：JIANGSU YONGTAI TRADE COMPANY 40 QINHUAI ROAD NANJING，CHINA A

9、MOUNT *32B： CURRENCY USD AMOUNT USD 39 02400 AVAILABLE WITHBY *4lD： ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C： DRAFTS AFTER SIGHT DRAWEE 42A： BANK OF ITALY PARTIAL SHIPMENTS 43P： ALLOWED TRANSSHIPMENT 43T： NOT ALLOWED LOADING 0N BOARD 44A： SHANGHAI FOR TRANSPORTATION TO 44B： BRINDISI LATEST DAT

10、E OF SHIPMENT 44C： 07l230 DESCRIPT OF GoODS 45A： SLEEPING BAGS 18000 PCSUNIT PRICE USD 2168 CIP BRINDISI DOCUMENTS REQUIRED 46A： +SIGNED COMMERCIAL INVOICE1 ORIGINAL AND 3 COPIES +PACKING LIST1 ORIGINAL AND 3 COPIES +CERTIFICATE OF ORIGINISSUED BY THE EN TER-EXIT INSPECTION AND QUARANTINE OF THE PEO

11、PLES REPUBLIC OF CHINA +FULL SET OF BL(3 ORIGINALS AND 3 COPIES) CLEAN ON BOARD ISSUED TO THE ORDER OF THE APPIJCANTMARKED“FREIGHT” COLLECT”CHARGES 71B： ALL BANKING CHARGES OUTSIDE ITALY ARE FOR ACCOUNT OF BENEFICIARYPERIOD FOR PRESENTATION 48： DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTrER THE D

12、ATE OF SHIPMENT BUT WITHIN THE VALDITY OF THE CREDIT3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，请在下面详细列出： (1)_ (2)_ (3)_ (4)_ (5)_ (6)_ (7)_ (8)_ (9)_ (10)_ (11)_ (12)_二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 1已知资料： 卖方：BEl lING YIUAN CL,OTHING MANUFACTURE CO，LTD 买方：TS MAPLE COMPANY 合同号：EUR0070615 成交价格：CIF STAVANGER 提

13、单签发日期： 20070726 信用证有效期：20070820 卖方商业发票制单日期：20070720要求：根据已知资料和惯衍：吏改你认为错误的单据签发日期，填人下表。2已知资料：要求：根据已知资料和惯例，更改你认为错误的日期，填入下表。三、根据已知资料制单（本题 40 分）3 1商业发票(15 分) GUANGZHOU ABC TRADING CO，LTD NO87 HAIBIN STREET，GUANGZHOU CHINA TEL:0086-20-62385859 INVNO.:_ FAX：00862062385857 DATE：_ Email：GZA163com SC NO：_ COMM

14、ERCIAL INVOICE TO： FROM_ TO_ L/C NO：_ ISSUED BY：_TOTAL AMUUNT： WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT _ 2装箱单(10 分) GUANGZHOU ABC TRADING Co，LTD NO87 HAIBIN STREETGUANGZHOU CHINA TEL ：0086-20-62385859 INV.NO.：_ FAX：0086-20-62385857 DATE：_E-mail：GZA163com SC NO：_ PA

15、CKING LISTTO： MARKS&NOSSAY TOTAL PACKED IN*ONLY _ 3汇票(10 分) BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under_Irrevocable L C No_ Date_支取 Payable With Interest_ 按_息_ 付款 号码 汇票金额 广州 No._Exchange for_GUANGZHOU_ 见票_日后(本汇票之副本未付)付交_金额_ AT_sight of this FIRST of Exchange(Second of Exchange heing unpaid)Pay to the ord

16、er of _the sum of 款已收讫 Value received_ _ 此致： To：_ _ _ 4装运通知(10 分) GUANGZHOU ABC TRADING CO，LTD NO87 HAIBIN STREET，GUANGZHOU CHINA TEL ：0086-20-62385859 INVNO：_ FAX：0086-20-62385857 DATE： _ Email：GZA163com SC NO：_ SHIPPING ADVICE TO： DEAR SIRS， WE HEREBY 1NFORM YOU THAT THE GOODS UNDER THE ABOVE MENO

17、NED CREDIT HAVE BEEN SHIPPED THE DETAILS OF THE SHIPMENT ARE STAED BELOW COMMODITY：_ NUMBER OF CTNS：_ TOTAL GT： _ OCEAN VESSEL：_ DATE OF DEPARTURE：_ BL NO：_ PORT 0F LOADING：_ DESTINATION：_ SHIPPING MARKS：_ _ 国际商务单证员（单证操作与缮制）模拟试卷 4 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)*40A ： UNCLEAN 改为： CLEAN(2)*31D：

18、 DATE 071230 PLACE IN ITALY 改为： DATE 071230 PLACE CHINA(3)*50 ITALY ABC TRADING GROUP 改为： ITALY ABC TRADE GROUPf4)*59 ： JIANGSU YONGTAI TRADE COMPANY 改为：JIANGSU YONGTAI TRADE CORPORATION(5)*32B： CURRENCY USD AMOtJNT USD 39 02400 改为： CURRENCY USD AMO!JNrr 19 51200(6)43P： ALLOWIcD 改为： NOT ALLOWED(7)43

19、T: NOT ALLOWED 改为：ALLOWED(8)44A： SHANGHAI 改为： NANJINGf9)44C： 071230 改为：2007-12-0l(10)45A： 18000 PCS UNIT PRICE USD 2168 CIP BRINDISI 改为：1800 PCS UNlT PRICE USD 2168 CIF BRINDISI(11)46A： “FREIGHT COLLECT” 改为： “FREIGHT PREPAlD”(12)46A： 添加： FULL SET OF NEGOTIABLE lNSURANCE POILICY FOR l10 PCT OF INVOIC

20、E VALUE COVERING ALL RISKS二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 【正确答案】 1单证改错第 1 颢2单证改错第 2 题三、根据已知资料制单（本题 40 分）3 【正确答案】 1商业发票 GUANGZHOU ABC TRADING CO，LTDNO87 HAIBIN STREET，GUANGZHOU CHINATEL：00862062385859 INVNO：E107070826FAX：00862062385857 DATE：July 08,2007Email：GZA163corn SC NO：GZSC070615COMMERCIAL INVOI

21、CETO：THAILAND ABC TRADING COMPANYNO452 PEAR ROAD，BANGKOK THAILANDFROM (GUANGZHOU) TO (BANGKOK)LC NO：TH07070168 ISSUED BY：(CENTRAL BANK OF THAILAND)2装箱单 GUANGZHOU ABC TRADING CO，LTDNO87 HAIBIN STREET，GUANGZHOU CHINATEL ：008620 62385859 INVNO：E107070826FAX：00862062385857 DATE：July 08,2007E mail：GZA163

22、corn SC NO：GZSC070615PACKING LISTTO:THAILAND ABC TRADING COMPANY MARKS&NOSNO 452 PEAR ROADBANGKOK THAILAND NM3汇票 BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under CENTRAL BANK OF THAILAND Irrevocable LC NoTH07070168Date July 18,2007 支取 Payable With Interest_ _ _按_ _息_ _付款号码 汇票金额 天津 N0 E107070826 Exchange for U

23、SD 40 30000 GUANGZHOU 见票_日后( 本汇票之副本未付)付交_金额_AT 30 DAYS AFTER sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay tothe order of BANK OF CHINA GUANGZHOU BRANCH the sum ofSAY USD FORTY THOUSAND THREE HUNDRED ONLY 款已收讫 Value received_此致：To： CENTRAL BANK OF THAILAND69,HERBI ROAD BANGKOK

24、THAILAND 4装运通知 GUANGZHOU ABC TRADING CO，LTD NO87 HAIBIN STREETGUANGZHOU CHINATEL：0086-20-62385859 INVNO：E107070826FAX：0086-20-62385857 DATE：July 18,2007E-mail：GZA163 com S C NO：GZSC070615SHIPPING ADVICETO： THAILAND ABC TRADING COMPANYNO452 PEAR ROADBANGKOK THAILANDDEAR SIRS，WE HEREBY INFORM YOU THAT

25、 THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED THE DETAILS OF THE SHIPMENT ARE STAED BELOWCOMMODITY： PHOENIX BlKENUMBER OF CTNS： 55 CARTONSTOTAL GT： 1 525 KGSOCEAN VESSEL： TMCSSEL V890DATE OF DEPARTURE： JULY l 62007 GUANGZHOUBL NO： TMC0707 1621PORT OF LOADING ： GU A NGZHOUDESTINATION： BANGKOKSHIPPING MARKS ：N M