1、国际商务单证员（单证操作与缮制）模拟试卷 9 及答案与解析一、根据已知资料改正下列单据中错误的地方（本题 30 分）1 信用证审核练习。(1)合同资料。卖方：SICHUAN CHANGHONGELECTRIC CO，LTD.35 EAST MIANXING ROAD，SALES CONFIRMATION(销货确认书)HIGHTECH PARK，MIANYANG，SICH UAN， CHINA 买方：Buyers：ABC CORPORATION LIMITED 号码：NO：800678 日期：Date：13022012 签约地点：Signed at：Mianyang，China 电报挂号：Cab
2、le：TELEX ：FAX ：867603138616 地址：Address： 兹经买卖双方同意按下列条款成交： The undersigned Sellers and Buyers have agreed to close the following transactions to the terms and conditions stipulated below： 1 数量及总值均得有 5的增减，由卖方决定。 With 5more or less both in amount and quantity allowed at the Sellersoption 2总值 Total Value
3、： USD1 600 00000(US Dollars ONE MILLION SIX HUNDRED THOUSAND ONLY) 3包装 Packing：ONE SET IN TWO CARTONS， TOTAL 20 000 CARTONS 4装运期 Time of Shipment：3000 STES SHIPMENT NOT LATER THAN 31ST ，MARCH 2012，7000SETS SHIPMENT NOT LATER THAN BY 15TH ， APRIL 2012 5装运口岸和目的地 Loading Port & Destination： FROM SHENZH
4、ENG TO VALENCIA SPAIN 6保险由卖方按发票全部金额 110投保至为止的险。 Insurance：To be effected by Sellers for 110of full invoice value covering FPA up toV ALEN ClA SPAIN only 7付款条件：买方须于 年 月 日将不可撤销的见票 30 天付款的信用证开到卖方，议付有效期延至上列装运期后 15 天在中国到期，该信用证中必须注明允许分运及转运。 Tarm of Payment： By Confirmed Irrevocable Letter of Credit to be
5、available by 30 DAYSAFTER sight draft to reach the Sellers before MAR1 3，2012 and to remain valid for negotiation in China until the 1 5th day after the aforesaid Time of ShipmentThe LC must specify that transshipment and partial shipments are allowed 8装船标记 Shipping Mark：N M 9开立信用证时请注明我成交确认书号码。 When
6、 opening LC，please mention our SC number 10备注 Remarks： 卖方 THE SELLERS 张明华 买方 THE BUYERS MARRY 希将本确认书一份签署后寄回本公司。 Please sign and send one copy of this sales confirmation to US at your earliest convenience (2)信用证资料。 2012FEB20 Logical Terminal GDPF MT$700 Issue of Documentary Credit Page 00001 Func JSR
7、VP User Header Service Code 103： Bank Priority 113： Msg User Ref 108： InfoFrom CI 115： Sequence of Total *27：1 1 Form of DocCredit *40 A：IRREVOCABLE DocCredit Number *20：C20120226 Date of Issue *31C：120220 Expiry *31D：DATE 120415 PLACE SPAIN Applicant *50：ABC CORPORATION LTD，SPAIN Beneficiarv *59：SI
8、CHUAN CHANGHONG ELECTRIC CO，LTD 35 EAST MIANXING RoAD，HIGH TECH PARK MIANYANG，SICHUAN，CHINA Amount *32B：Currency amount 1600 00000 PosNeg Tol() *39A：0303 Available withby *41 D ：ANY BANK BY NEGOTIATION Draft at. *42C：30 DAYSAFTER SIGHT Drawee *42D：0URSELVES Partial Shipments *43 P：NOT ALLOWED Transs
9、hipment *43T：ALLOWED Loading in Charge *44A：ANY CHINESE PORTS For Transport to *44B：VALENCIA PORT Shipment Period *44C：LATEST MAR30，2012 Descriptof Goods *45A： AIR CONDITIONER KFR35GWNL，MODEL ，R407C，220V，10 000SETS，USDl6000，CIFVAENCIA 3000SETS SHIPMENT BY 31sT，MARCH 2012，7000SETS SHIPMENT BY15 TH ，A
10、PRIL 2012，OTHER DETAILES AS PER SC Documents Required *46A： +COMMERCIAL INVOICE IN 3 COPIES +PACKING LIST IN 3 COPIES +23 ORIGINAL CLEAN SHIPPED ON BOARD BL ，MADE OUT TO ORDERMARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT +GSP CERTIFICATE OF ORIGIN FORM A，CERTIFYING GOODS OF ORIGIN IN CHINA ，ISSUED BY
11、COMPETENT AUTHORITIES +INSURANCE POLICYCERTIFICATE COVERING ALL RISKS OF PICC.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE，FOR AT LEAST 110 PCT OF CIF VALUE. +SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGESGROSS & NET WEIG HT，VESSEL NAME，BILL OF LADING
12、NO AND DATE ， CONTRACT NO，VALUE.Addition Cond *47A：113 ORIGINAL BL MUST BE SENT DIRECTRY TO APPLICANT IN 3 DAYS AFTER BL DATE AND SENT BY FAX2QUANTITY 3 PCT MORE OR LESS ALLOWED.3ALL DOCUMENTS MUST BE MADE OUT IN ENGLISH LANGUAGE.4ALL DOCUMENTS MUST BEAR OUR LETTER OF CREDIT NUMBER5DISCREPANCY FEE O
13、F USD8000(OR EQUIVALENT)WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IFDOCUMENTS ARE PRESENT ED WITH DISCREPANCY(IES) UNDEK THIS DOCUMENTARY CREDITNOT 、WITH STANDING ANY INSTRUCTIONS TO THE CONTRARY，THIS CHARGE SHALL BE FOR THE ACCOUNT OF BENEFICIARYDetails of Charges *71B：ALL BANK CHARGES EXCL
14、UDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY Presentation Period *48：DOCUMENTS TO BE PRESENTED WITHIN 3 DAYS FROM SH IPMENT DATE.Confirmation *49：WITHOUTInstructions 78：DISCREPANT DOCUMENTS，IF ACCEPTABLE， WILL BE SUBJ ECT TO A DISCREPANCY HANDLING FEE OF USD5000 OR EQUIVALENT WHICH WILL BE FOR
15、 ACCOUNT OF BENEFICIARYSend to RecInfo *72：THIS CREDIT IS ISSUED SUBJECT TO 2007 REVISION，IC.C.PUBLICATIONS N()600 (3)信用证审核。 根据销售合同的内容审核上述信用证，找出信用证中的不符点，并按顺序详细列出。_二、根据已知资料制单（本题 40 分）1 根据已知资料制单。信用证资料如下。27：SEQUENCE OF TOTAL：1140A：FORM OF DOCUMENT CREDIT：IRREVOCABLE20：NUMBER CREDIT DOCUMENT：5494WHl7186
16、831C： DATE OF ISSUE：21031140E：APPLICABLE RULES：UCP LATEST VERSION31D：DATE AND PLACE OF EXPIRY：250511 SPAIN50：APPLICANT：ELECTRODOMESTICOS TAURUS SL AV BARCELONA SN25790 OLIANA(LLEIDA)SPAIN59：BENEFICIARYNAME & ADDRESS：SUZHOU WENHAI INDUSTRIES CO，LTD. ，NO159 TONGYUAN ROAD ，SUZHOU CITY，CHINA32B： CURRENC
17、Y CODE，AMOUNT ：USD21 7400039B： MAXCREDIT AMOUNT：NOT EXCEEDING DISPONIBLE CON.41A：AVAILABLE WITH.BY.BIC：BSCHESMMXXX*BANCO SANTANDER SA.*MADRIDBY DEF PAYMENT42P：DEFERRED PAYMENT DETAILS：30 DAYS AFTER DOCUMENTS APPROVAL，PAYMENT WILL BE EFFECTED THE FOLLOWING DAY 1 O OR 2043P：PARTIAL SHIPMENTS ：PROHIBIT
18、ED43T：TRANSSHIPMENT：ALLOWED44E：PORT OF LOADING：SHANGHAI PORT，CHINA44F：PORT OF DISCHARGE：TAMPICO PORT，MEXICO44C： LATEST DATE OF SHIPMENT：16051145A：DESCRIPTION OF GOODS ：SLOW COOKER A 1200PC USD945PC 1 1 34000SLOW CO0KER B 1600PC USD650PC 10 400 00TOTAL AMOUNT：USD 21 74000+AS PER ORDERNO 4500048798+DE
19、LIVERY TERMS：FOB SHANGHAI PORT，CHINA.46 A：DOCUMENTS REQUIRED：1ORIGINAL COMMERCIAL INVOICE，SIGNED AND STAMPED：IN 3 ORIGINALS+3 COPIES2ORIGINAL PACKING LIST：3 ORIGINALS+3 COPIES3BILL OF LADING OR SEA WAYBILL PRESENTED IN ONE SET OF 3 ORIGINALS PLUS COPIES，SHOWING TO ORDER OF CONSIGNEE AND NOTIFY TO“TA
20、URUS ESPANA，SA.DE C.VROSAS MORENO NO4202，COLONIA SAN RAFAEL DELEGACION CUAU H TEMOC MEXICO，D.FC.P 06470 RFC TGE060628QD6”UNIT PRICES AND TOTAL AMOUNT MUST NOT TO BE SHOWN ON T HIS DOCUMENT4ONE ORIGINAL QUALITY CONTROL REPORT(DOCUMENT Q49)，MARKED ACCEPTED，FOR EACH TYPE OF G00DS DESCRIBED IN THIS DOCU
21、MENTARY CREDITTHIS DOCUMENT MUST BE STAMPED BY ELECTRODOMESTICOS TAURUS SL AND MANUFACTURERIF PENALTY SECTION IS MARKED：200 USD MUST BE DEDUCTED FROM LC PAYMENT47A：ADDITIONA LCONDITIONS ：+A DISCREPANCY FEE OF EUR 1 0000 WILL BE DEDUCTED FROM THE PROCEEDS ON EACH SET OF DOCUMENTS PRESENTED WITH DISCR
22、EPANCYIES+LC AMENDMENTS MUST BE CHARGED 0N THE SIDE WH0 MUST BE RESPONSIBLE FOR THEIR FAIL TO KEEP THE AGREEMENT ACCOUNT+ORDER NO4500048798 MUST BE WRITTEN IN ALL DOCUMENTS REQ UIRED.+THIRD PARTY DOCUMENTS ACCEPTABLE.71B： DETAILS OF CHARGES：ALL BANK COMMISSl0NS AND CH ARGES OUTSIDE SPAIN ARE FOR THE
23、 BENEFICIARY ACCOUNT48：PRESENTATION PERIOD：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE AND WITHIN VALIDITY TERMS OF THIS DOCUMENTARY CREDIT49：CONFIRMATION INSTRUCTIONS：WITHOUT57D：“ADVISE THROUGH”BANKNAME & ADDR：BANK OF CHINA SUZHOU BRANCH补充资料如下。INVNO：WHll81611 INV DATE：MAY6，2011BL
24、 NO：SHWHD20079 BL DATE：MAY12，2011FORM A NO：G208250070508602 SC NO：4500048798NAME OF STEAMER：Weida V007NCONTAINER & SEAL NO：1*40EMCU4688556EMCCWG5370SHIPPING MARKS：ET INC. HS NO：8516609000LA PAZ 4500048798NO1700GOODS：WEIGHT：GW：425KGSPC NW ：375KGS PC 0024CBMPCPACKED IN 700 CARTONSSLOW COOKER A 1200PC
25、USD945PC 11 34000SLOW COOKER B 1600PC USD650 PC 10 40000该货物是完全自产品，报检单位登记号：3202001516，联系人：苑嫒，电话：66765660。货物存放地点：公司仓库，生产单位：苏州苑之海电器有限公司，用途：其他。报检日期：2011 年 5 月 9 日。报检时提交的随附单据：合同、信用证、发票、装箱单、报检委托书。2 商业发票。3 装箱单。4 报检单。国际商务单证员（单证操作与缮制）模拟试卷 9 答案与解析一、根据已知资料改正下列单据中错误的地方（本题 30 分）1 【正确答案】 经审核，错误及更正如下：议付信用证的到期地点在国外
26、不妥，根据合同应改为中国。信用证金额缺货币单位，应改为“CURRENCY USD AMOUNT 160000000” 。信用证数量只有 3的增减，与合同条款不符，应改为 5。信用证不允许分批运输的规定与合同不符，应将“NOT ALLOWED”改为“ALLOWED”。信用证的装运期限为 3 月 30 日错误，因第二批货物的装运期在 4 月，应改为“LATEST APR30，2012”。信用证中的“CIF VAENCIA”目的港拼写错误，应改为“CIF VALENCIA”。因不是近洋运输，信用证要求三份正本提单中的一份直接寄给开证人，增加受益人的收汇风险，应删减该条款，改为三份正本交银行议付。信用证中的投保险别为“ALL RISKS”，与合同条款不符，应改为 F.P.A.。信用证中的交单日期太紧，与合同不符，应把 3 天改为 15 天。不保兑与合同要求不符，应改为保兑。二、根据已知资料制单（本题 40 分）2 【正确答案】 商业发票。3 【正确答案】 装箱单。4 【正确答案】 报检单。
