[财经类试卷]国际商务单证员（单证操作与缮制）模拟试卷8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 8 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 SALES CONTRACT Contract No： RURO070615 Date：June 15,2007 Signed at：BEIJING Sellers ：BEUING CLOTHING IMPORT&EXPORT CO,LTD Tel：010-62385859 Address：105.CHANGPING ROAD BEIJING,CHINA Fax：010-62385858 Buyers：ALON DEPARTMENT STORE Tel：147-4536-2435

2、Address：66.PARF ROAD.STAVANGER,NORWAY Fax：147-4536-2434This contract is made IJv and between the Sellers and Buyers，whereby the sellers agree to sell and the buyers agree to buy the undermentioned goods according to the conditions stipulated below：(5)Packing：Size 7(180cm)Sport Suit：Packed in 1 carto

3、n of 10 sets each： Size 9(190cm)Spoa Suit：Packed in 1 carton of 10 sets each： Packed in one 40container (6)Delivery From TIANJIN，CHINA to STAVANGERNORWAY (7)Shipping marks ALON STAVANGER CNO1-UP (8)Time of Shipment：Latest Date of Shipment Sep152007 (9)Partial Shipment：Not Allowed (10)Transshipment：A

4、llowed (11)Terms of Payment：By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers (12)Arbitration： Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiationIn case no settlement can b

5、e reached through negotiation，the csse shall then be submitted to China International Economic&Trade Arbitration Comini8sion in Bei jing(or in Shanghai)for arbitration in accordance with its arbitration rulesThe arbitration award is final and binding upon both partiesThe fee for arbitration shall be

6、 borne by the losing party 2信用证资料 DOCUMENTARY CREDITSEQUENCE OF TOTAL *27： 11FORM OF DOCCREDIT *40A：REVOCABLEDOCCREDIT NUMBER *20： NW078 109DATE OF ISSUE 3lC：070703DATE AND PLACE OF EXPIRY *31D：DATE 070915 PLACE NORWAYAPPUCANT *50： ALON DEPARTEMENT STORE 66PARF ROAD. STAVANGERNORWAY ISSUING BANK 52A

7、： DENNORSKE BANK， 79SPERD ROAD STAVANGER，NORWAY BENEFICIARY * 59： BEIJING CLOTHING MPORT&EXPORT CO，IJD 105，CHANGPING ROAD BEUING，CHINA AMOUNT *32B： CURRENCY CNY AMOUNT 177 50000 AVAILABLE WITH BY *41 D： BANK OF CHINA BY NEGOTIATION DRAFTS AT 42C： AT SIGHT DRAWEE 42A ：DENNORSKE BANK， 79SPERD ROAD STA

8、VANGER，NORWAY PARTIAL SHIPMENTS 43 P：ALLOWED TRANSSHIPMENT 43T： NOT ALLOWED LOADING ON BOARD 44A：TIANJING FOR TRANSPORTATION NO 44B： STAVANGER(NORWAY)LATEST DATE OF SHIPMENT 44C： 20070820 DESCRIPT OF GOODS 45 A： SPORT SUIT AS PER PROFORMA INVOICE NO EURO 070615 DATED JUNE 152007 CIP STAVANGERDOCUMEN

9、TS REQUIRED 46A： +SIGNED COMMERCIAL INVOICE，l ORIGINAL AND 3 COPIES +PACKING LIST 1 ORIGINAL AND 3 COPIES +CERTIFICATE OF ORIGIN GSP CHINA FORM A，IS SUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENrIITLED FOR THIS PURPOSE +FULL SET OF BL ，(3 ORIGINALS AND 3 COPIES) CLEAN ON BOARDMARKED“FRE

10、IGHT PREPAID” CONSIGNED：ALON DEPARTMENT STORE 66.PARF ROAD，STAVANGER，NORWAY TEL：14745362435 FAX：14745362435 NOTIFY：SAME AS CONSIGNEE CHARGES 7l B： ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARYPERIOD FOR PRESENTATION 48： DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTHE DATE OF SHI

11、PMENT BUT WITHIN THE VALIDITY 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、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）2 已知资料： 1INVOICE NO：JE07101801 2INVOICE DATE：OCT 18，2007 3PACKING GW： 35KGSCTN NW：3 0KGSCTN MEAS：004CBM CTN

12、PACKED IN ONE CTN OF 3 SETS TOTAL：600CTNS 4HSCODE：62029300 5BL NO：HEDF071080 6BL DATE：Oct252007 7INSURANCE：USD 800 8FREIGHT：USD 1 600 9注册号：8372948335 10证书号：384920399 11境内货源地：江苏 12生产厂家：江苏服装厂 13出口商负责人：郑飞联系电话：86-25-83305419 要求：根据第一题资料、上述资料、贸易惯例，在下面表格中缮制汇票两份；商业发票、普惠制产地证明书申请书各一份。1商业发票 JIANGSU YONGTAI TRA

13、DE CORPORATION 40 QINHUAI ROAD NANJING CHINA TEL： 025-83305419 INVNO：_ FAX：025-83305418 DATE：_ E-mail：JSIMTC168 com SC NO：_ COMMERCIAL INVOICE TO： FROM _ TO_ LC NO：_ ISSUED BY：_TOTAL AMOUNT： WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN _ 2汇票 信用证项下汇票 NO. _ BILL OF EXCHANGE F

14、or Drawn At_sight of this SECOND BILL of EXCHANGE(first of the same tenor and date unpaid)pay to the order of_the sum of Drawn under_ LC No_Dated_ To：_ _ _ 托收项下汇票 NO. _ BILL OF EXCHANGE For Drawn At_sight of this SECOND BILL of EXCHANGE(first of the same tenor and date unpaid)pay to the order of_the

15、 sum of Drawn under_To：_ _ _ 3普惠制产地证明书申请书 普惠制产地证明书申请书 申请单位(加盖公章)： 证书号： 申请人郑重声明： 注册号： 本人被正式授权代表本企业办理和签署本申请书。 本申请书及普惠制产地证明书格式 A所列内容正确无误，如发现弄虚作假，冒充格式 A 所列货物，擅改证书，自愿接受签发机构的处罚并承担法律责任。现将有关情况申报如下：三、根据已知资料改正下列单据中错误的地方（本题 30 分）3 1已知资料： (1)INVOICE NO：D107021815 (2)INVOICE DATE：FEB18，2007 (3)PACKING CTNS GW(KG

16、S) N W(KGS) MEAS(CBM) WATER PUMP FI 200 255 000 20 4 000 00510 WATER PUMP FII 300 309 000 257 500 00618 PACKED IN TWO ONE 20CONTAINER(集装箱号：TEXU2289038) (4)H S CODE ：586330 (5)VESSEL：DONG XING V025 (6)B L NO：COSU660892 (7)BL DATE：FEB26，2007 (8)POUCY N0：DL079812 (9)FREIGHT FEE：USD l 830 00 (10)INSURAN

17、CE FEE：USD 18000 (11) 注册号：DL03l 1266 2要求根据上述资料和第一题资料，用英文改正普惠制产地证明书申请书上的错误，并将其补充完整。(空白单据略) 普惠制产地证明书申请书 申请单位(加盖公章)： 证书号： DL0311266 申请人郑重声明： 注册号：_ 本人被正式授权代表本企业办理和签署本申请书。 本申请书及普惠制产地证明书格式 A 所列内容正确无误，如发现弄虚作假，冒充格式 A 所列货物，擅改证书，自愿接受签发机构的处罚并承担法律责任。现将有关情况申报如下：四、根据已知资料制单（本题 40 分）4 已知资料： 1INVOICE NO：E107070826 2

18、INVOICE DATE：JULY 08。2007 3PACKlNG 项目： CTNS GW (KGS) N W(KGS) MEAS(m 3)Size A LINING SPORT SHIRT 500 105 000 84 000 00315Size B LINING SPORT SHIRT 150 152 250 131 950 0046 4Packed in ONE 20FCL 5HSCODE：81092500 6注册号：TJ89654611 7CERTIFICATE NO：5928271032 8BL NO：TMC07071621 9BL DATE：JULY 16，2007 10VESS

19、EL：TMCSSEL V890 11集装箱号：TMCU982171 12报检单位登记号：1583746295 13报检单编号：440607016834516 14生产单位注册号：3452393789 要求：根据第一题资料、上述资料、贸易惯例，在下面表格中缮制商业发票、装箱单、出入境货物报检单、汇票各一份。 1商业发票(15 分) TIANJIN ABC IMPORT&EXPORT CO，LTD 56 XUANWU ROAD，BEIJING，CHINA TEL ：0086-22-62385859 INVNO：_ FAX：0086-22-62385857 DATE：_ SC NO：_ COMMER

20、CIAL INVOICE TO： FROM _ TO_ LC NO：_ ISSUED BY：_ TOTAL AMOUNT：WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT _ 2装箱单(10 分) TIANJIN ABC IMPoRT&EXPORT Co，LTD 56 XUANWU ROAD，TIANJIN ，CHINATEL:0086-22-62385859 INVNO.:_FAX：0086-22-62385857 DATE： _E mail：TJC S C NO：_ PACKING LIST

21、 TO MARKS&NOSSAY TOTAL PACKED IN *ONLY _ 3出境货物报检单 (10 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)： *编号： 报检单位登记号： 联系人： 电话： 报检日期： 年月 日注：有“*”号栏由出入境检验检疫机关填写 国家出人境检验检疫局制 4汇票(10分) BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under_Irrevocable LC No._Date_支取 Payable With Interest_ 按_息_ 付款号码 汇票金额 天津No_Exchange for_ TIANJIN 见票

22、_日后(本汇票之副本未付)付交_金额_AT_sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay to theorder of_the sum of 款已收讫 Value received_此致：To：_ _ _ 国际商务单证员（单证操作与缮制）模拟试卷 8 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 ： REVOCABLE 改为：IRREVOCABLE(2)*31D：DATE 070915 PLACE NORWAY 改为：DATE 070915 PLACE CHINA(3

23、)*59： BEUING CLOTHING MPORT&EXPORT C0，IJTD改为：BEIJING CLOTHING IMPORT&EXPORT CO，LTD (4)*32B：CURRENCY CNY AMOUNT 177 50000改为：CURRENCY USD AMOUNT 177 50000(5)42C： AT SIGHT 改为：30 DAYS AFTER SIGHT(6)43P： ALLOWED 改为： NOT ALLOWED(7)43T： NOT ALLOWED 改为： ALLOWED(8)44A： TlANJING 改为： TIANJIN(9)44C： 20070820 改为

24、： 20070915(10)45A： AS PER PROFORMA INVOICE NOEUR0070615 DATED JUNE 152007改为： AS PER PROFORMA INVOICE NO BC070603 DATED JUNE 032007(11)45A： CIP STAVANGER 改为： F1DB TIANJIN(12)46A： “FREIGHT PREPAID” 改为： “FREIGHT COLLECT”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）2 【正确答案】 1商业发票 JIANGSU YONGTAI TRADE CORPO

25、RATION40 QINHUAI ROAD NANJING CHINATEL：025-83305419 INVNO：JE07101801FAX：025-83305418 DATE：Oct.18.2007E-mail：JSIMTC168 com S C NO：JE07080109COMMERCIAL INVOICETO：ITALY ABC TRADE GROUP97 WEST 37TH STREETBRINDISI ITALYFROM NANJING TO BRINDISILC NO： UC0734579 ISSUED BY： BANK OF ITALY33 THE WALL STREETBRI

26、NDISI ITALY2汇票信用证项下汇票 NO.JE07101801 (NANJING,Oct.26,2007)BILL OF EXCHANGEFor USD 19 51200 DrawnAt (*) sight of this SECOND BILL of EXCHANGE(first of the same tenor and date unpaid)pay to the order of (BANK OF CHINA NANJING BRANCH) the sum of SAY USD NINETEEN THOUSAND FIVE HUNDRED AND TWELVE ONLYDraw

27、n under (BANK OF ITALY)IC No (UC0734579) Dated (Sep182007)To： (BANK OF ITALY)(33 THE WALL STREET BRlNDISI，ITALY) 托收项下下汇票 No.JE0710180l NANJING,Oct.26,2007BILL OF EXCHANGEFor USD 19 51200 DrawnAt (D P * ) sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid)pay to the order

28、 of ( BANK OF CHINA NANJING BRANCH ) the sum ofSAY USD NINETEEN THOUSAND FIVE HUNDRED AND TWELVE ONLYDrawn under (SHIPMENT OF 600 CARTONS SLEEPING BAGS AS PER SL NOJE07080109)To： (ITALY ABC TRADE GROUP )(97 WEST 37 th STREETBRINDISI，ITALY) 3普惠制产地证明书申请书三、根据已知资料改正下列单据中错误的地方（本题 30 分）3 【正确答案】 四、根据已知资料制单

29、（本题 40 分）4 【正确答案】 1商业发票 TIANJIN ABC IMPORTEXPORT CO ，LTD 56 XUAN WU ROAD，BEIJlNG，CHINATEL ：0086-22-62385859 INVNO：EI07070826FAX：0086-22-62385857 DATE：JUlysses08 ，2007SC NO：EURO070615COMMERCIAL INVOICETO：NORWAY XYZ TRADING GROUP87， FLOWER ROAD，STAVANGER，NORWAYTel：147-4536-2435 Fax：147-4536-2434FROM T

30、IANJIN TO STAVANGERL/C NO：NW07070168 ISSUED BY： DENNORSKE BANK2装箱单 TIANJIN ABC IMPORTEXPORT CO，LTD 56 XUANWU ROAD，TIANJIN ，CHINATEL：00862262385859 INVNO：EI06070826FAX：008622623858597 DATE： July 08,2006Email：TJC163 com S C NO： EURO060615PACKING LISTTO：NORWAY XYZ TRADING GROUP MARKS&NOS87，FLOWER ROAD，

31、STAVANGER，NORWAY NMTle:14745362435 Fax:147 453624343出境货物报检单注：有“*”号栏由出入境检验检疫机关填写 国家出人境检验检疫局制 4汇票BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under (DENNORSKE BANK) Irrevocable LC No(NW07070168)Date (July 18,2007)支取 Payable With Interest_ 按_息_付款号码 汇票金额 天津 No E107070826 Exchange for USD 177 50000 TIANJIN 见票_日后( 本汇票之副本未付)付交_金额_AT 45 DAYS AFrER sight of this FIRSTof Exchange(Second of Exchange being unpaid)Pay tothe order of BANK OF C HINA TIANJIN BRANCH the sum ofSAY USD ONE HUNDRED AND SEVENTY SEVENTHOUSAND FIVE HUNDRED ONLY 款已收讫 Value received_此致：To：DENNORSKE BANK79,SPERD ROAD STAVANGER，NORWAY