1、2009 年国际商务单证员（单证操作与缮制）真题试卷及答案与解析一、一、根据合同审核信用证（本题 20 分）1 根据合同内容审核信用证，指出不符之处并提出修改意见Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L. P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA NOS. 1-26 Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insu
2、rance: TO BE EFFECTED BY THE BUYER Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF
3、SHIPMENT ISSUE OF DOCUMENTARY CREDIT27 :SEQUENCE OF TOTAL: 1/1 40A: FORM OF DOC. CREDIT : IRREVOCABLE 20: DOC. CREDIT NUMBER: 103CD137273 31C: DATE OF ISSUE: 081215 40E: APPLICABLE RULES :UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN 51D: APPLICANT BANK: BANCO SANTANDE
4、R, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT:LINSA PUBLICIDAD, S. A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 59: BENEFICIARY: SHANDONG YIHAN IMP. FEB. 18, 2009 Signed at: Nanjing, China The Seller: NANJING JINLING TEXTILE CO. , LTD. Address: UNIT A 18/F, JINLING TOWER, No. 118 JIN
5、LING ROAD, NANJING, CHINA The Buyer:DEXICA SUPERMART S. A. Address; BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM This Sales Contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and con
6、ditions stipulated below: 10% more or less in quantity and amount are acceptable.Packing: IN CARTON Shipping Mark : N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment and Partial Shipment: AllowedInsurance; To be effected by the Seller f
7、or 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1, 2009 and t
8、o remain valid for negotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer.The Seller The BuyerNANJING JINLING TEXTILE CO. , LTD. DEXI
9、CA SUPERMART S. A.钟山 ALICE 已知资料(2):1. 装运信息: 指定 APE 承运,装期2009.04.19;船名 PRINCESS;航次 V.0182装箱资料：合计 108 箱，装入 120集装箱 3商业发票号：NJT090218-09，签发日期 2009 年 4 月 10 日 4信用证号：CMKK9180205(1)一般原产地证(2) 保险单中国人民保险公司江苏省分公司 THE PEOPLES INSURANCE COMPANY OF CHINA JIANGSU BRANCH 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY
10、 发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080 合同号(CONTRACT NO.) NJT090218 POLICY NO.信用证号(L/C NO.):CCPIT 091810528 被保险人: Insured: NANJING JINLING TEXTILE LTD.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的运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INS
11、URANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPANY“) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED, UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES P
12、RINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.二、四、根据已知资料制单（本题 40 分）2 请根据银行来证及货物明细，缮制出口单据 1货物明细 商品名称: Trolley Cases发票号码: TSI0801005 发票日期: 2008-8-5 授权字人: 张平 装运船名: DONGFENG 航次: V.369 装船日期: 2008-8-23 运输标志: ORTAI TSI0601005 NEW YORK C/No. 1-1231 原产地标准: “p“ 2信用证相关内容 27: Sequence of Total: 1/1 4
13、0A: Form of Documentary Credit: IRREVOCABLE 20: Documentary Credit Number: N5632405TH11808 31C. Date of Issue: 080715 31D: Date and Place of Expiry: 080909 CHINA 51D: Applicant Bank: CITY NATIONAL BANK 133 MORNINGSIDE AVE NEW YORK, NY 10027 Tel: 001-212-865-4763 50: Applicant: ORTAI CO. , LTD. 30 EA
14、ST 40th STREET, NEW YORK, NY 10016 TEL: 001-212-992-9788 FAX: 001-212-992-9789 59: Beneficiary: DALIAN TAISHAN SUITCASE & BAG CO. , LTD. 66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL: 0086-0411-84524789 32B: Currency Code Amount: USD 22422.00 41D: Available With/By: ANY BANK IN CHINA BY NEGOTIATION 42C
15、: Drafts at: SIGHT 42D: Drawee: ISSUING BANK 43P: Partial Shipments: NOT ALLOWED 43T: Transhipment : NOT ALLOWED 44E: Port of Loading: DALIAN, CHINA 44F: Port of Discharge: NEW YORK, U. S. A. 44C: Latest Date of Shipment: 080825 45A: Description of Goods and/or Services: CIF NEWYORK TROLLEY CASES AS
16、 PER SC No. TSSC0801005 46A: Documents Required +MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPYES INDICATING L/C No. AND CONTRACT No. CERTIFYING THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT +FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BANK MARKED FREI
17、GHT PREPAID AND NOYIFY APPLICANT +PACKING LIST IN 2 COPYES ISSUED BY THE BENEFICIARY +ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORM ISSUED BY A TRADE AUTHORITY OP, GOVERNMENT BODY +INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED iN BANK FOR 110 PERCENT OF INVOICE VALUE COVERIN
18、G ICC CLAUSES(A) +MANUFACTURERS QUALITY CERTIFICATE CERTIFYING THE COMMODITY IS IN GOOD ORDER +BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER SHIPMENT 47A: Additional Conditions +UNLESS OTHERWISE EXPRESSLY STATED, ALL D
19、OCUMENTS MUST BE IN ENGLISH +ANY PROCEEDS OF PRESENTATIONS UNDER THIS DC WILL BE SETTLED BY TELETRANSMISSION AND A CHARGE OF USD50.00 (OR CURRENCY EQUIVALENT) WILL BE DEDUCTED 49: Confirmation Instructions: WITHOUT 57D: Advise Through Bank: BANK OF CHINA DALIAN BRANCH 72: Sender to Receiver Informat
20、ion: DOCUMENTS TO BE DESPATCHED BY COURIER SERVICE IN ONE LOT TO CITY NATIONAL BANK 3制单3 质量证明DALIAN TAISHAN SUITCASE & BAG CO. , LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINATEL: 0086-0411-84524789 4 商业发票5 装箱单TOTAL PACKAGES IN WORDS: 6 普惠制产地证7 受益人证明DALIAN TAISHAN SUITCASE & BAG CO. , LTD.66 ZHONGSHAN R
21、OAD DALIAN 116001, CHINATEL : 0086-0411-84524789 2009 年国际商务单证员（单证操作与缮制）真题试卷答案与解析一、一、根据合同审核信用证（本题 20 分）1 【正确答案】 131C：开证日期比合同规定晚了半个月；如来不及装运可要求延展装期和有效期。231D：有效期规定为“090202”与合同规定不符；应改为“090215”。331D：到期地点“SPAIN”与合同规定不符；应改为 “CHINA”。459：受益人名称与合同规定不符；应改为“SHANDONG YIHAI IMPORT AND EXPORT CO.，LTD.”。532B ：货币名称与合
22、同规定不符；应改为“USD”。642C ：汇票付款期限与合同规定不符；应改为“AT SIGHT” 。742A：汇票付款人为开证申请人不妥；应改为 “BANCO SANTANDER, S. A.”。843P：不允许分批与合同规定不符；应改为“ALLOWED”。943T：不允许转运与合同规定不符；应改为“ALLOWED”。1044F：目的港与合同规定不符；应改为“BARCELONA”。1144C ：最迟装运期与合同规定不符；应改为“090131”。1245A：合同号与合同规定不符；应改为“YH08039”。1345A：数量与合同规定不符；应分别改为“BLACK COLOUR/5000PCS” 和
23、“BROWN COLOUR/8000PCS”。1445A：每箱的件数不符；应改为“500PCS/CTN”。1546A：海运提单的运费项目不符；应改为“Freight Collect”。1646A：要求提供保险单与 FOB 术语不符；应要求取消。1771B ：所有的费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDE SPAIN ARE TO BE BORN BY BENEFICIARY”。1848：交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”。2 【正确答案】 (1)一般原产地证Exporter 栏应填写“NAN
24、JING JINLING TEXTILE CO.，LTD. UNIT A 18/F，JINLING TOWER No. 118 JINLING ROAD，NANJING，CHINA”Consignee 栏应填写“DEXICA SUPERMART SA BOULEVARD PACHECO 44 B-1000 BRUSSELS，BELGIUM”Means of transport and route 栏应填写“FROM NINGBO PORT，CHINA TO BRUSSELS， BELGIuM BY SEA”Country/region of destination 栏应填写“BELGIUM”M
25、arks and Numbers 栏应填写“N/M”Number and kind of packages 应填写“PACKED IN(108)ONE HUNDRED AND EIGHT CARTONS ONLY.”description of goods 应填写“GIRLS GARMENTS”Quantity 栏应填写“10800, PCS”Number and date of invoices 栏应填写“NJT090218-09, APR. 10，2009”(2)保险单信用证号 (L/C No.)栏应填写 “CMKK9180205”标记 MARKS&NOS 栏应填写“N/M”包装及数量 Q
26、UANTITY 栏应填写“10800PCS”保险货物项目 DESCRIPTION OF GOODS 栏应填写 “GIRLS GARMENTS”保险金额 AMOUNT INSURED 栏应填写“USD59400.00”总保险金额 TOTAL AMOUNT INSURED 栏应填写“US DOLLARS FIFTY NINE THOUSANDS FOUR HUNDRED ONLY”启运日期 DATE OF COMMENCEMENT 栏应填写“APR. 19，2009”自 From 栏应填写：“NINGBO PORT CHINA”承保险别 CONDITIONS 栏应填写“All Risks and
27、War Risks”赔款偿付地点 CLAIM PAYABLE AT 栏应填写“BRUSSELS IN USD”出单日期 ISSUING DATE 应早于装期 2009.04.19应由中国人民保险公司江苏省分公司签发保险单二、四、根据已知资料制单（本题 40 分）3 【正确答案】 质量证明DALIAN TAISHAN SUITCASE & BAG Co.，LTD66 ZHONGSHAN ROAD DALIAN 116001，CHINATEL： 0086-0411-84524789QUALITY CERTIFICATEAUG. 25，2008(不应早于装运日期 )INVOICE No. TSI08
28、01005DATE：AUG. 5，2008(或以其他合理方式表明与其他单据的关联)TO WHOM IT MAY CONCERN：WE HEREBY CERTIFY THAT THE COMMODITY IS IN GOOD ORDER.DALIAN TAISHAN SUITCASE & BAG CO.，LTD.张平4 【正确答案】 商业发票TOTAL VALUE IN WORDS: SAY U. S. DOLLARS TWENTY TWO THOUSAND FOUR HUNDRED AND TWENTY TWO ONLY.WE HEREBY CERTIFY THAT THE CONTENTS
29、IN THIS INVOICE ARE TRUE AND CORRECT. DALIAN TAISHAN SUITCASE & BAG CO. , LTD. 张平5 【正确答案】 装箱单TOTAL PACKAGES IN WORDS: SAY ONE THOUSAND TWO HUNDRED AND THIRTY ONE CARTONS ONLY. DALIAN TAISHAN SUITCASE & BAG CO. , LTD. 张平6 【正确答案】 普惠制产地证7 【正确答案】 受益人证明DALIAN TAISHAN SUITCASE & BAG CO. , LTD.66 ZHONGSHAN
30、 ROAD DALIAN 116001, CHINATEL: 0086-0411-84524789BENEFICIARYS CERTIFICATEAUG. 25,2008 (不应早于装运日期 )INVOICE NO. TSI0801005DATE: AUG. 5,2008 (或以其他合理方式表明与其他单据的关联)TO WHOM IT MAY CONCERN:WE HEREBY CERTIFY THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER SHIPMENT.DALIAN TAISHAN SUITCASE & BAG CO., LTD.(张平)
