1、国际商务单证员单证操作与缮制（信用证的审核与修改、订舱委托书的缮制及订舱业务办理）模拟试卷 1 及答案与解析一、根据合同审核信用证（本题 20 分）1 根据项目六操作二中提供的销售合同审核进口国开来的信用证。以下是受益人根据合同规定审核来证的实务操作，先看上面给出的合同，然后根据合同内容审核信用证中与合同不相符的地方并提出修改意见。进口国开来的信用证如下。FROM：BANK OF BRAZIL RIO DE JANEIROTO：SHANGHAI PUDONG DEVELOPMENT BANK27：SEQUENCE OF TOTAL：1140A：FORM OF DOCUMENTARY CREDI
2、T：IRREVOCABLE20：DOCUMENTARY CREDIT NUMBER：HJQ23431C： DATE OF ISSUE：11072340E：APPLICABLE RULES：UCPLATEST、VERSION31D：DATE AND PLACE OF EXPIRY：110906 CHINA50：APPLICANT：COMPANHIA BRASILEIRA DEDISTRIBUICAOROD.ANHANGUERA，KM 17，8OSASCOSPBRASIL59：BENEFICIARY：NJ TRADE CO，LTD.12F 7 BLDG SHATOUJIAO FREETRADE Z
3、ONE，YANTIAN，SHENZHEN，CHINA 41606132B： CURRENCY CODE，AMOUNT ：USD 25 13641D：AVAILABLE WITH.BY.：ANY BANK BY NEGOTIATION42C： DRAFTS AT.：30 DAYS AFTER SIGHT42D：DRAWEE：OURSELVES43P：PARTIAL SHIPMENTS ：PARTIAL SHIPMENTS ARE PROHIBITED43T：TRANSSHIPMENT：TRANSSHIPMENT ARE PROHIBITED44E：PORT OF LOADINGAIRPORT O
4、F DEPARTURE ：YANTIAN44F：PORT OF DISCHARGEAIRPORT OF DESTINATION：ANY PORT IN BRASIL44C： LATEST DATE OF SHIPMENT：11090145A：DESCRIPTION OF GOODS ANDOR SERVICES：PENGUIM HUMIDIFIER(BLACK BODYWHITE DETAIL)一 127VPENGUIM HUMIDIFIER(BLACK BODYWHITE DETAIL)一 220VAS PER DESCRIBED ON SCNO100566 DATED JULY 16，20
5、11CIF SANTOSAS PER INCOTERMS 2010 OF ICC PARIS46A：DOCUMENTS REQUIRED：(1)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED COMMERCIAL INVOICE WITH COMPLETE DESCRIPTION OF GOODS，SHOWING CIF AMOUNT IN FIGURES(2)33 ORIGINALS PLUS 3 COPIES OF CLEAN ON BOARD BILL OF LADIN CONSIGNED TO COMPANHIA BRASIL
6、EIRA DE DISTRIBUICAO，CNPJ 47508411007835 ROD.ANHANGUERA， KM 17，80SASCOBRAZIL，NOTIFY PARTY SAME AS CONSIGNEE. FREIGHT PREPAID COVERING SHIPMENT FROM SHANGHAI TO SANTOSBRAZILBILL OF LADING MUST SHOW：PO NUMBER， NUMBER OF CARTONS(3)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED PACKING LIST WITH
7、FULL DESCRIPTION OF GOODS(4)1 ORIGINAL PLUS 1 COPY OF CERTIFICATE OF ORIGIN(5)FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF Institute Cargo Clause(A)47A：ADDITIONAL CONDITIONS ：(1)ALL DISCREPANCIES DUE TO TYPOGRAPHICA
8、L MISTAKES ARE WAIVED.(2)NUMBER OF THIS LETTER OF CREDIT AND THE REFERENC TR100566 MUST BE STATED ON ALL DOCUMENTS(3)WILL BE REFUSED SHIPPING DOCUMENTS SHOWING SHIPMENT DATE PRIOR OF ISSUANCE OF THIS LETTER OF CREDIT71B： DETAILS CHARGES：BANKING CHARGES OUTSIDE OF BRASIL ARE FOR BENEFICIARYS ACCOUNT4
9、8：PRESENTATION PERIOD：DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER ISSUANCE OF THE TRANSPORT DOCUMENT BUT WITHIN THE VALIDITY OF THIS CREDIT49：CONFIRMA INSTRUCTIONS：WITHOUT53A：REIMBURSEMENT BANK：SCBLUS3378：INSTRUCTIONS：(1)WHETHER ALL TERMS AND CONDITIONS ARE COMPLIED WITH， PLEASE CLAIM REIMBURSE
10、，ON THE 5TH WORKING DAY AFTER YOUR IMMEDIATE TESTED MESSAGE TO US INFORMING AMOUNT OF DOCS，SHIPMENT AND NEGOTIATION DATES，AWB AND COMMINVOICE NRS，DEPATURE PLACE，DESTINATION AND CONFIRMING THAT SHIPPING DOCUMENTS ARE BEING REMITTED TO OUR OFFICE.(2)PLEASE ADVISE BENEFICIARY URGENTLY UNDER ADVISE TO U
11、S补充资料如下。INVNO：$2000307 INVDATE ：AVG14，2011BL NO：ZHY20110 BL DATE：SEP01，2011REFERENCE NO：G114303101620078 SC NO：MLI1189510NAME OF STEAMER：FANYA W 102 CONTAINER & SEAL NO：TEXU47683001WG9006SHIPPING MARKS：MJ HONGKONG HSNO：58024060100566SANTOS1470POLICY NO：SH089921FREIGHT FEE：USD1100 INSURANCE FEE：USD10
12、00报检单编号：985614322 报检单位登记号：347698580GOODS：PENGUIM HUMIDIFIER(BLACK BODYWHITE DETAIL)一127V：USD1370PCS 1280PCSPENGUIM HUMIDIFIER(BLACK BODYWHITE DETAIL)一220V：USD1370PCS 600PCSPACKED IN4 70 CARTONS，TOTAL QUANTITY：1880PCSTOTAL WEIGHT：NW：352500KGS GW：399500KGS MEAS：5940CBM该货物是完全自产品。经审核，信用证存在以下问题。(1)_(2)_(
13、3)_(4)_(5)_(6)_(7)_(8)_(9)_(10)_(11)_(12)_2 根据合同审核信用证。以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。上海茂林贸易有限公司SHANGHAI MAOUN TRADE CO，LTD.No97 Maoming Nan Road，Shanghai PRof China 销售合同 SALE CONTRACTTo：EASTERN TRADING COMPANY Contract No：SH2008X82681 WORDFORD STREET Date：26 AUG，2008LONDONUNITED
14、KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below：Total Amount in Words SAY USDOLLARS THIIUY TWO THOUSAND FOUR HUNSRED ONLYPacking 24Pc in one
15、 Ctn，total packed in 80CtnsDelivery Sea freight from Shanghai to London allowing partial shipments and transshipmentShipping Mark EASTERN2008X826LONDONNO180Time of Shipment On or before 15 Oct，2008 Terms of Payment By 100 pct irrevocable letter of credit in favour of the Seller to be available by da
16、rfts at sight to open and to reach the seller before 05 Sep，2008 and to remain valid for negotiation in China until the 15th day after the foresaid time of the shipmentThe LC must mention this contract numberAll banking charges outside UK are for AC of the beneficiaryInsurance To be eriected by the
17、sellers for ll 0 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)Documents Required1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3Insurance policy in duplicate4 Packing list in triplicate5Ce
18、rtificate of Origin in duplicate issued by a relevant authorityThe Seller The BuyerShanghai Maolin Trade Co，Ltd Eastern Trading Company 张三 Whait Brown 签字 Signature 进口方开来的信用证。ISSUING BANK：UNITED GREAT KINGDOM BANK LTD. ，LONDONCREDIT NUMBER：LOD88095DATE OF ISSUE：20080901EXPIRYDATE AND PLACE：DATE 20081
19、020 PLACE UKAPPLICANT：EASTERN TRADING COMPANY 81 WORDFORD STREET， LONDON UNITED KINGDOM BENEFICIARY：SHANGHAI MAOLIN TRADE CORP NO97 MAOMING NAN ROAD SHANGHAI PR OF CHINAAMOUNT： USD3204000(SAY USDOLLARS THIRTY TW0 THOUSANDAND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTSAT 3
20、0 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT：NOT ALLOWED TRANSHIPMENT ：ALLOWED PORT OF LOADING：SHANGHAI PORT OF DISC H ARGE：LONDON LATEST SHIPMENT DATE：20081 01 5 DESCRIPTION OF G00DS：W00LLEN BLANKETS，CIF LONDON ARTNOH666 600PCS USD1550PC USD930000 ARTNOHX88 600PCS USD1630P
21、C USD978000 ARTNOHE21 720PCS USD1800PC USD1296000 TOTAL ： 1920PCS USD3204000 AS PER CONTRACT NOSH2008X806 DOCUMENTS REQUIRED： *SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE *FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLIC
22、ANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICYCERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE(A) *SHIPPING ADVIC
23、ES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE，NUMBER OF PACKAGES，GROSS AND NET WEIGHT，VESSEL NAME，BILL OF LADING NOAND DATE ，CONTRACT NOSHOWING SHIPPING MARK AS： EASTERN 2008X826 LONDON NO180 PRESENTATIION PERIOD：10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOC
24、UMENTS BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION：WITHOUT INSTRUCTIONS：THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO600THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TW0 CONSECUTIVE LOTSUPON RECEIPT OF
25、 THE DRAFTS AND DOCUMENTS IN ORDER，WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK经审核，信用证存在以下问题。(1)_(2)_(3)_(4)_(5)_(6)_(7)_(8)_(9)_(10)_(11)_(12)_二、根据已知资料制单（本题 40 分）3 请根据以下材料填写订舱委托书。(1)信用证条款。ISSUING BANK： HABIB BANK AG ZURICH DUBAIUA.E.CREDIT NUMBER： SK250672012DATE OF ISSUE： DE.C.
26、27，2012EXPIRY： DATE 130327 PLACE CHINAAPPLICANT： MAHARAJA DEIRA L LC，DUBAI(UAE) POBOX NO6093， DUBAI(UAE)，FAX NO263745BENEFICIARY ： GUANGDONG TEXTI LES IMPAND EXPGRANDTON TRADING CO，LTD.7FGUANGDONG TEXTILES MANSION，NO168 XIAOBEI ROAD，GUANGZHOU ，CHINAAMOUNT： USD99 96000AVAILABLE WITHBY：AVAILABLE WITH
27、ANY BANK IN CHINA NEGOTIATIONDRAFTS AT： AT SIGHTPATRIAL SHIPMENTS：ALLOWEDTRANSSHIPMENT：ALLOWED(AT HONGKONG PORT ONLY)SHIPMENT PERIOD：AT THE LATEST MARCH 12，2013 (SHIPMENT FROM CHINA PORTS TO DUBAI BY STEAMER)COVERING：4000 DOZEN LADIES LYCRA LONG PANT CIFC2 DUBAI USD2 55 PER DOZEN ALL OTHER DETAILS A
28、RE AS PER SC NO 20122495 PACKING 10DOZCTNSHIPPING MARKS： MAHARAJA 264553DUBAINO1400DOCUMENTS REQUIRED： *FULL SET OF CLEAN“SHIPPED ON BoARD” OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF HABIB BANK AG ZURICH DUBAIUA.E.AND NOTIFY APPLICANT， SHOWING“FREIGHT PREPAID”MENTIONING LC NOADDITIONAL CONDITION
29、：SHIPMENT TO BE EFFECTED BY 120 CONTAINER(FCL)PRESENTATION PERIOD： NOT LATER THAN 15 DAYS AFTER THE DATE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT (2)其他资料。 广东纺织品广通进出口贸易有限公司的制单员李宁于 2013 年 2 月 26 日填制了出口货物委托运输合同，委托广东远航通国际货运代理公司代为办理货物运输手续。则他所填制的出口货物委托运输合同如下。4 (1)信用证条款。 ISSUING BANK
30、： HABIB BANK AG ZURICH DUBAIUA.E.CREDIT NUMBER： SK25067 2012DATE OF ISSUE： DE.C.27，2012EXPIRY： DATE 130327 PLACE CHINAAPPLICANT： MAHARAJA DEIRA LLC，DUBAI(UAE) POBOX NO6093， DUBAI(UAE)，FAX NO 263745BENEFICIARY： GUANGDONG TEXTI LES IMPAND EXPGRANDTON TRADING CO，LTD.7FGUANGDONG TEXTILES MANSION，NO 168
31、XIAOBEI ROAD，GUANGZHOU ，CHINAAMOUNT： USD99 96000AVAILABLE WITHBY：AVAILABLE WITH ANY BANK IN CHINA NEGOTIATIONDRAFTS AT： AT SIGHTPATRIAL SHIPMENTS：ALLOWEDTRANSSHIPMENT：ALLOWED(AT HONGKONG PORT ONLY)SHIPMENT PERIOD：AT THE LATEST MARCH 12，2013 (SHIPMENT FROM CHINA PORTS TO DUBAI BY STEAMER)COVERING：400
32、0 DOZEN LADIES LYCRA LONG PANT CIFC2 DUBAI USD2 55 PER DOZEN ALL OTHER DETAILS ARE AS PER SC NO 20122495 PACKING 10DOZCTNSHIPPING MARKS： MAHARAJA 264553DUBAINO1400DOCUMENTS REQUIRED： *FULL SET OF CLEAN“SHIPPED ON BoARD” OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF HABIB BANK AG ZURICH DUBAIUA.E.AN
33、D NOTIFY APPLICANT， SHOWING“FREIGHT PREPAID”MENTIONING LC NOADDITIONAL CONDITION：SHIPMENT TO BE EFFECTED BY 120 CONTAINER(FCL)PRESENTATION PERIOD： NOT LATER THAN 15 DAYS AFTER THE DATE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT (2)其他资料。 请根据以上材料填制一份托运单。国际商务单证员单证操作与缮制（信用证的审核与修改、订舱
34、委托书的缮制及订舱业务办理）模拟试卷 1 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，信用证存在以下问题。(1)合同规定信用证有效期为装运日后 15 天，即 2011 年 9 月 26 日，而信用证为2011 年 9 月 6 日。(2)受益人名称与合同有差异，名称应为“MJ” ，而不是“NJ ”。(3)信用证金额有误，应该是 USD2575600。(4)根据合同，汇票期限应为即期，而信用证错为见票后 30 天远期。(5)根据合同，可以分批装运，信用证错为不可以分批。(6)根据合同，可以转运，信用证错为不可以转运。(7)根据合同，装运港为上海，信用证错为盐田港。(
35、8)根据合同，目的港为 SANTOS，信用证错为 ANY PORT IN BRASIL。(9)根据合同，最迟装运日期为 20110912，信用证错为 110901。(10)货物描述中的合同号错为 100566，应该为 TR100566。(11)根据合同，提单应该做成空白抬头，而信用证提单条款中的收货人做成了记名的。(12)信用证金额、数量前面都没有 5的增减幅度，而合同中规定金额和数量允许5的溢短装幅度。可增加 39A：PERCENTAGE CREDIT AMOUNT TOLERANCE：55。【知识模块】 信用证的审核与修改2 【正确答案】 经审核，信用证存在以下问题。(1)合同规定信用证有
36、效期为装运日后 15 天，即 2008 年 10 月 30 日，而信用证为2008 年 10 月 20 日。(2)根据合同，信用证的到期地点不应在英国，而应在中国。(3)受益人名称与合同有差异，名称应为“CO” ，而不是“CORP”。(4)信用证金额大小写都有误，应是 32400 美元，SAY U-SDOI ，LARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。(5)根据合同，汇票期限应为即期，而信用证错为见票后 30 天远期。(6)根据合同，可以分批装运，信用证错为不可以分批。(7)根据合同，货号 HE21 的单价是 USD1850PC，信用证错为USD1800PCS 。(8)货物描述中的总金额应该是 USD3240000，信用证错为 USD3204000。(9)货物描述中的合同号错为 SH2008X806。(10)根据合同，保险险别是一切险和战争险，信用证错为一切险。(11)合同上的交单期为提单后 15 天，而信用证错为 10 天。(12)信用证金额、数量前面都没有 5的增减幅度，而合同中规定金额和数量允许5的溢短装幅度。【知识模块】 信用证的审核与修改二、根据已知资料制单（本题 40 分）3 【正确答案】 订舱委托书。【知识模块】 订舱委托书的缮制及订舱业务办理4 【正确答案】 托运单。【知识模块】 订舱委托书的缮制及订舱业务办理
