1、2015 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。 1. 合同 Packing: In cartons Shipping Mark: UNICAM ES1406009 LONDON C/No.1-100 Time of Shipment: Before APR. 30,2014 Loading Port and Destination: From Shenzhen, China to London，England Partial Shipment: Not Allowed Tr
2、ansshipment: Allowed Insurance: To be effected by the buyer Terms of Payment: By L/C at sight, reaching the seller before Feb. 25，2014, 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. A
3、ll banking Charges outside China (the mainland of China) are for account of the Drawee. Documents: + Signed commercial invoice in triplicate. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to collect” made out to order blank endorsed notifying the applicant. + Packing List i
4、n triplicate. + Certificate of Origin issued by China Chamber of Commerce 2. 信用证： 40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER：LC3691709/14 31C: DATE OF ISSUE ：140227 40E: APPLICABLE RULES：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY：140515 IN ENGLAND 50A: APPLICANT
5、BANK:MIDLAND BANK PLC, LONDON 50: APPLICANT：UNICAN LIMITED ATOMIC ABSORPTION 203 YORK STREET, CAMBRIDGE CBI 2SU ENGLAND 59: BENEFICIARY：SHENZHEN SHOW CO., LTD. 81 FUHUA ROAD, SHENZHEN，CHINA 32B: CURRENCY CODE, AMOUNT：USD26,000.00 41A: AVAILABLE WITHBY：ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT：
6、 30 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE 42A: DRAWEE: UNICAM LIMITED ATOMIC ABSORPTION 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING/AIRPORT OF DEPARTURE: GUANGZHOU, CHINA 44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: MANCHESTER,ENGLAND 44C: LATEST
7、 DATE OF SHIPMENT: 140415 45A: DESCRIPTION OF GOODS: 1000PCS OF 3 in1 Programming Cable AS PER S/C NO.ES14060098 AT USD26.00/PC CFR LONDON PACKED IN WOODEN CASES 46A: DOCUMENTS REQUIRED + FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT P
8、REPAID” NOTIFYING THE APPLICANT. + INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK AS PER CIC OF THE PICC (01/01/1981). 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY 二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 根据所给相关资料
9、指出下列进口单据中错误的地方。 相关资料： 卖方：MIGUEL PEREZ TRADING COMPANY LIMITED 2811 47TH TER SW NAPLES HAIFA, ISRAEL 买方： TIANJIN ESHOW IMPORT AND EXPORT CO., LTD. NO. 21 JIANGSU ROAD, HEXI DISTRICT, TIANJIN, CHINA 货物描述：12,000PCS OF CANNED MUSHROOM 包装：2000 CARTONS W.G: 21,000KGS N.W: 15,000KGS MEAS.：31 CBM 唛头：ESHOW T
10、IANJIN NOS.1-2000 收货人抬头：To order 发票号：LBC201501578 发票日期：2015 年 5 月 20 日 贸易术语：FOB HAIFA 装运期：2015 年 5 月 30 日 装运港：HAIFA 目的港：TIANJIN 原产地证书签发日期：2015年 5 月 25 日 提单号：CKG1358/90 船名、航次： RIWA V.123 1原产地证书2.海运提单三、根据已知资料制单（本题 40 分）3 根据已知资料缮制商业发票、装箱单、装运通知 1. 信用证资料 20: DOC.CREDIT NUMBER ：LC147900931 50: APPLICANT ：
11、MARCO FOERSTER GMBH NUERTINGER STR 5 METZINGEN, HAMBURG, GERMANY. 59: BENEFICIARY ：SHENZHEN ESHOW CO., LTD. 81 FUHUA ROAD, SHENZHEN，CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 153,000.00 44E:PORT OF LOADING：SHENZHEN, CHINA 44F:PORT OF DISCHARGE：HAMBURG, GERMANY 44C:LATEST DATE OF SHIPMENT：140830 45A:DESC
12、RIP TION OF GOODS 10,000 PCS OF RETEVIS BRAND RT628 PORTABLE WALKIE TALKIE 0.5W UHF EUROPE FREQUENCY 446MHZ. UNIT PRICE: USD15.30/PC CFR HAMBURG COUNTRY OF ORIGIN: P. R. CHINA PACKING: 50 PCS/CTN. 46A:DOCUMENTS REQUIRED 1. COMMERCIAL INVOICE IN 3 COPIES INDICATING COUNTRY OF ORIGIN OF THE GOODS AND
13、L/C NO. 2.PACKING LIST 3.SHIPPING NOTE. 2.附加资料： SHIPPING MARK: M.F.G E140519872 HAMBURG C/NO. 1-200 合同号：E14052115 发票号码： E140519872 发票日期：2014.8.20 提单号：MESU329120029 装船日期：2014.8.30. 受益人授权签字人：李红丽 N.W. 10KG/ CTN G.W. 13.5KG/ CTN MEAS.203040CM/ CTN 船名：YELLOWRIVER V.987 HS CODE: 85171220 2015 年国际商务单证员（单证操
14、作与缮制）真题试卷答案与解析一、根据合同审核信用证（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，应为 2014 年 2 月 25 日前； 2. 31D 到期地点有误，应为 CHINA 3. 50 开证申请人名称有误，应为 UNICAM LIMITED ATOMIC ABSORPTION 4. 59 受益人名称有误，应为 SHENZHEN ESHOW CO., LTD. 5. 42C 付款期限与合同不符，应为 At sight 6. 42A 汇票付款人有误，应为 MIDLAND BANK PLC, LONDON 7. 43T 转运规定有误
15、，应该允许 8. 44E 装运港有误，应该是 SHENZHEN 9. 44F 卸货港有误，应该是 LONDON 10. 44C 最迟装运期有误，应该是 Before APR. 30,2014 11. 45A 货描有误，应该是 5 in1 Programming Cable 12. 45A 货描中合同号有误，应为 ES1406009 13. 45A 货描中贸易术语有误，应为 FOB SHENZHEN 14. 45A 货描中包装方式有误，应为 IN CARTONS 15. 46A 提单收货人抬头有误，应为 TO ORDER 16. 46A 提单中运费项目有误，应注明“FREIGHT COLLECT
16、” 17.46A 要求提交保险单有误，此条应删除 18. 71B 所有费用都由受益人负担与合同规定不符，应为 All banking Charges outside China (the mainland of China) are for account of the Drawee.。 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原产地证书 原产地证明中的错误有： （1）Exporter 名称应为 MIGUEL PEREZ TRADING COMPANY LIMITED （2）Exporter 地址应为 2811 47TH TER SW NAPLES HAI
17、FA, ISRAEL （3）Consignee 名称应为 TIANJIN ESHOW IMPORT AND EXPORT CO., LTD. （4）Consignee 地址应为 NO. 21 JIANGSU ROAD, HEXI DISTRICT, TIANJIN, CHINA （5）Particnlars of transport 中运输路线应为 FROM HAFAI ISRAEL TO TIANJIN CHINA （6）Particnlars of transport 中运输方式应为 BY SEA （7）Marks and numbers 应为 ESHOW TIANJIN NOS.1-20
18、00 （8）Number and kind of packages 应为 TWO THOUSAND(2000) CARTONS, 下边加一行“*” （9）Gross Weight 应为 21,000KGS （10）Number of invoices 应为 LBC201501578 （11）Date of invoices 为 MAY 20,2015 （12）Date of Issue 应为 MAY 25,2015 2海运提单海运提单中的错误有： （1）B/L 有误，应为 CKG1358/90 （2）Consignee 有误，应为 TO ORDER （3）航次号有误，应为 V.123 （4）装
19、运港有误，应为 HAIFA （5）目的港有误，应为 TIANJIN （6）Marks and numbers 有误，应为 ESHOW TIANJIN NOS.1-2000 （7） No. of Containers or Packages 有误，应为 2000 CARTONS （8） Gross Weight 有误，应为 21000KGS （9） Measurement 有误，应为 31 CBM （10） Total Number of containers and/or packages (in words)有误， 应为 SAY TWO THOUSAND CARTONS ONLY （11） Payable at 有误，应为 TIANJIN （12） Place of issue 有误，应为 HAIFA 三、根据已知资料制单（本题 40 分）3 【正确答案】 1. 商业发票2.装箱单3. 装运通知
