1、2013 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、根据合同审核信用证（本题 20 分）1 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。 合同： Transshipment: Allowed Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981 Terms of Payment: By L/C at sight, reaching the seller bef
2、ore Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee. Documents: + Signed commercial
3、 invoice in triplicate. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant. + Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.
4、+ Packing List in triplicate. + Certificate of Origin issued by China Chamber of Commerce Signed by: THE SELLER: THE BUYER: MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH GU TAO Luty 信用证： 27: SEQUENCE OF TOTAL ：1/1 40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER：0013001001
5、8208A1 31C: DATE OF ISSUE：130101 40E: APPLICABLE RULES：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY：130220 GERMANY 50: APPLICANT： DESEN EUROPE GMBH GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY 59: BENEFICIARY：MATY INTERNATIONAL CO., LTD. NO.29 JIANGNING ROAD, SHANGHAI, CHINA 32B: CURRENC
6、Y CODE, AMOUNT：USD9008.00 41A: AVAILABLE WITHBY：BANK OF CHINA BY NEGOTIATION 42C: DRAFTS AT： 30 DAYS AFTER SIGHT 42A: DRAWEE: DESEN EUROPE GMBH 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT 44F: PORT OF DISCHARGE/AIRPOR
7、T OF DESTINATION: HAMBURG BY SEA. 44C: LATEST DATE OF SHIPMENT: 130210 45A: DESCRIPTION OF GOODS AND/OR SERVICES: 1600PCS BABYWEAR AS PER ORDER NO.MY1301 AND S/C NO.MT13008 CFR HAMBURG PACKED IN CARTON OF 20PCS EACH 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO.
8、 AND CONTRACT NO. + FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT” NOTIFYING THE APPLICANT. + SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS
9、 WEIGHT, NET WEIGHT AND MEASUREMENT. + CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY. + INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981). 71B: CH
10、ARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES. 二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 根据下面相关资料指出下列进口单据中错误的地方。 相关资料： 买方：QINGDAO ECONOMIC TRADE INTL CO., LTD. NO. 19，ZHUZHOU ROAD, QINGDAO 卖方： VICTOR MACHINERY INDUSTRY CO., LTD. NO.338，BA DE STREET,SHU LIN CITY
11、, TAIBEI TEL/FAX:886-2-26689666/26809123 信用证对海运提单的要求： FULL SET(INCLUDING 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES) OF CLEAN ON BOARD OCEAN BILLS OD LADING MARKED “FREIGHT PREPAID” MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING APPLICANT WITH ITS FULL NAME AND ADDRESS. 发票号：FU1011103 提单号：KEETAO100933 船
12、名、航次：YM HORIZON UT018NCNC 装船日期：MAY 10,2013 装运港：TAIWAN MAIN PORT 目的港：QINGDAO 唛头： E.T.I QINGDAO NOS.1-2 保险单号：PO9810101 保险单日期：MAY 8,2013 发票金额：USD25200,00 保险金额：按发票金额的 110%投保 货物描述：ONE COMPLETE STE OF SHEET CUTTER 毛重：15600KGS 体积：51CBM 包装：PACKED IN TWO WOODEN CASES 贸易术语： CIF QINGDAO 投保险别： COVERING ALL RISK
13、S AND WAR RISK AS PER CIC. 赔付地点：QINGDAO 1海运提单 2保险单三、根据已知资料制单（本题 40 分）3 根据所给资料缮制下列单据。 出口商：TIANJIN TECHSUN CO., LTD. 60 DONG FENG EAST ROAD , TIANJIN , CHINA 进口商：VESTE BEYAS ESYE SAN. TIC.A.S ORGANIZE SANAY BOLGEST 45030, MANISA, TURKEY 开证行：ASYA KATILIM BANKASI A.S. ISTANBUL, TURKEY 信用证号：901L/C2519031
14、 开证日期：2013 年 4 月 20 日 发票日期：2013 年 5 月 12 日 发票号：TECH126 合同号：TECH1305 装运港：TIANJIN, CHINA 目的港：IZMIR, TURKEY 运输标志：VESTE TECH126 IZMIR C/No.1-1000 货名：CONDENSER 数量：20000 PCS 包装：纸箱装，每箱 20PCS 毛重：7600KGS 净重：7400KGS 体积：58CBM 单价： USD 12.00/PC CIF IZMIR 付款期限：见票后 60 天 授权签署人：风光 2013 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、根据
15、合同审核信用证（本题 20 分）1 【正确答案】 经审核信用证后存在的问题如下： 1. 31C 开证日期晚于合同规定 2. 31D 有效期早于合同规定 3. 31D 到期地点应该为 CHINA 4. 59 受益人名称与合同规定不符 5. 32B 货币名称与合同不符 6. 42C 付款期限与合同不符 7. 42A 汇票付款人不应该是开证申请人 8. 43T 转运应该允许 9. 44E 装运港应该是上海 10. 44C 最迟装运期应该是 2013 年 2 月 15 日 11. 45A 品名应该是 HOMEWEAR 12. 45A 贸易术语应该是 CIF 13. 45A 包装条款应该是每个纸箱装 4
16、0 件 14. 46A 提单收货人抬头应该是 To order 15. 46A 提单运费项目应注明“FREIGHT PREPAID” 16. 46A 保险单保险加成比例应为 110% 17. 46A 保险单的保险险别与合同不符 18. 71B 所有费用都由受益人负担，不合理 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. 海运提单中错误的地方有： 1. Shipper 不对 2. 提单号不对 3. Consignee 不对 4. Notify party 不对 5. 装运港不符 6. 目的港不符 7. 唛头不符 8. 包装件数不符 9. 运费预付与贸易术语不符 10.提单签发地不符 11. 提单签发日期不符 12. 已装船日期不服 2. 保险单中错误的地方有： 1. 发票号不对 2. 保险单号不对 3. 被保险人不符 4. 唛头不符 5. 包装件数不符 6. 小写保险金额不符 7. 大写保险金额不符 8. 开行日期不符 9. 装运港不符 10. 目的港不符 11. 赔付地点不符 12. 保险单日期 三、根据已知资料制单（本题 40 分）3 【正确答案】 1.汇票 2商业发票 3. 装箱单
