10年外贸单证员考试真题操作部分及答案 2.docx

10年外贸单证员考试真题操作部分及答案 2.docx

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10年外贸单证员考试真题操作部分及答案2

2010年全国国际商务单证员专业考试

国际商务单证缮制与操作试题

一、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。

〔36分〕

SALESCONTRACT

NO.WILL09068

THESELLER:

DATE:

JUNE.1,2021

SHANGHAIWILLTRADING.CO.,LTD.

NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:

SHANGHAI,CHINA

THEBUYER:

NUBONNETERIEDEGROOTE

AUTOSTRADEWEG69090MEUEBELGIUM

ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:

PriceTermsCommodity&SpecificationQuantityUnitpriceAmount

WORKSHORTTROUSERS-100PCT

COTTONTWILLASPERORDER

WORKSHORTTROUSERS-100PCT

COTTONTWILLASPERORDER

CIFANTWERP

D0900326,3000PCSUSD10.50/PCUSD31500.00

D0900327,5000PCSUSD12.00/PCUSD60000.00

TOTAL:

8000PCSUSD91500.00

Totalamount:

U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY

Packing:

INCARTONSOF50PCSEACH

ShippingMark:

ATSELLER’SOPTION

TimeofShipment:

DURINGAUG.2021BYSEA

LoadingPortandDestination:

FROMSHANGHAI,CHINATOANTWERP,BELGIUM

PartialShipmentandTransshipment:

AREALLOWED

Insurance:

TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUE

AGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED

01/01/1981.

TermsofPayment:

THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACH

THESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTO

REMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAY

AFTERTHEFORESAIDTIMEOFSHIPMENT.

SELLERBUYER

SHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE

张平LJSKOUT

ISSUEOFDOCUMENTARYCREDIT

27:

SEQUENCEOFTOTAL：

1/1

40A:

FORMOFDOC.CREDIT：

IRREVOCABLE

20:

DOC.CREDITNUMBER：

132CD6372730

31C:

DATEOFISSUE：

090715

40E:

APPLICABLERULES：

UCPLATESTVERSION

31D:

DATEANDPLACEOFEXPIRY：

DATE090910PLACEINBELGIUM

51D:

APPLICANTBANK：

INGBELGIUMNV/SV（FORMERLYBANK

BRUSSELSLAMBERTSA）,GENT

50:

APPLICANT：

NUBONNETERIEDEGROOTE

AUTOSTRADEWEG6

9090MELLEBELGIUM

59:

BENEFICIARY：

SHANGHAIWILLIMPORTANDEXPORTCO.,LTD

NO.25JIANGNINGROAD,SHANGHAI,CHINA

32B:

AMOUNT：

CURRENCYUSDAMOUNT19500.00

41A:

AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION

42C:

DRAFTSAT…30DAYSAFTERSIGHT

42A:

DRAWEE：

NUBONNETERIEDEGROOTE

43P:

PARTIALSHIPMTS：

NOTALLOWED

43T:

TRANSSHIPMENT：

ALLOWED

44E:

PORTOFLOADING：

ANYCHINESEPORT

44F:

PORTOFDISCHARGE：

ANTWERP,BELGIUM

44C:

LATESTDATEOFSHIPMENT：

090815

45A:

DESCRIPTIONOFGOODS

+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPER

ORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.

+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPER

ORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.

SALESCONDITIONS:

CFRANTWERP

PACKING:

50PCS/CTN

46A:

DOCUMENTSREQUIRED

1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES

2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTO

ORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHE

APPLICANT

4.CERTIFICATEOFORIGIN.

3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGE

SEPARARTELY.

4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLE

FORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR

120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUST

CLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUM

IRRESPECTIVEOFPERCENTAGE

47A:

ADDITIONALCODITIONS

1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.

7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHE

RIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OR

EQUIVALENT.

71B:

CHARGES：

ALLCHARGESARETOBEBORNBYBENEFICIARY

48:

PERIODFORPRESENTATION：

WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,

BUTWITHINTHEVALIDITYOFTHISCREDIT

49:

CONFIRMATIONINSTRUCTION：

WITHOUT

经审核信用证后存在的问题如下：

二、根据所给资料审核并修改已填制错误的汇票、提单、保险单

〔34分〕

资料：

BENEFICIARY:

ABCLEATHERGOODSCO.,LTD.

123HUANGHEROAD,TIANJINCHINA

APPLICANT:

XYZTRADINGCOMPANY

456SPAGNOLIROAD,NEWYORK11747USA

……

DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANK

FOR90%OFINVOICEVALUE.

……

YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORK

FORDOCUMENTARYIRREVOCABLECREDITNO.98765DATED

APR.15,2021.EXPRITYDATEMAY31,2021FORNEGOTIATION

BENEFICIARY.

AVAILABLEWITHANYBANKINCHINABYNEGOTIATION

……

FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUT

TOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAID

NOTIFYAPPLICANT.

……

INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOF

INVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICC

DATED01/01/1981

……

GOODS:

5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON

……

合同号：

ABC234

信用证号：

DT905012

发票号：

1234567

发票日期：

2021年5月5日

发票金额：

USD108000CIFNEWYORK

装运港：

TIANJINCHINA

目的港：

NEWYORKUSA

装船日期：

2021年5月15日

开船日期：

2021年5月15日

发票签发人：

ABCLEATHERGOODSCO.,LTD.

ALICE

G.W:

2408KGS

N.W:

2326KGS

MEASUREMENT:

21.70CBM

NOOFPACKAGES:

500CARTONS

船名、航次号：

SUNV.126

提单号码：

CNS010108895

集装箱号/封号：

YMU259654/56789

运输标记：

XYZ

1234567

NEWYORK

NOS.1-500

保险单号码：

HMOP09319089

BILLOFEXCHANGE

凭信用证号

Drawnunder:

XYZTRADINGCOMPANYL/CN0.89765

日期

Dated:

May15,2021

号码汇票金额中国天津

No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:

June1,2021

见票日后〔本汇票之副本未付〕付交

At******sightofthisFIRSTofExchange（SecondofExchangebeingunpaid）

paytotheorderofBANKOFCHINA，TIANJINBRANCH

金额

thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY

此致

To:

XYZTRADINGCOMPANYABCLEATHERGOODSCO.,

ALICE

ShipperInsertName,AddressandPhone

B/LNo.CNS010108895

ABCLEATHERGOODSCO.,LTD.

123HUANGHEROAD,TIANJINCHINA

ConsigneeInsertName,AddressandPhone

XYZTRADINGCOMPANY

456SPAGNOLIROAD,NEWYORK

11747USA

NotifyPartyInsertName,AddressandPhone

XYZTRADINGCOMPANY

456SPAGNOLIROAD,NEWYORK

11747USA

OceanVesselVoy.No.PortofLoading

中远集装箱运输

COSCOCONTAINERLINES

TLX:

33057COSCOCN

FAX:

+86（021）65458984

ORIGINAL

SUNV.126SHANGHAI

PortofDischargePortofDestination

LONGBEACH

Port-to-Port

BILLOFLADING

Shippedonboardandconditionexceptasother-……

Marks&Nos.

Container/SealNo.

No.of

Containers

orPackages

DescriptionofGoodsGrossWeightKgsMeasurement

XYZ

1234567

LONGBEACH

NOS.1-500

YMU259654/56789

5,000PCS

LEATHERGOODS

FREIGHTPREPAID

2400KGS20.70CBM

DescriptionofContentsforShipper’sUseOnly（NotpartofThisB/LContract）

TotalNumberofcontainersand/orpackages（inwords）SAYFIVETHOUSANDPCSONLY

Ex.Rate:

PrepaidatPayableatPlaceanddateofissue

LONGBEACHTIANJINMAY..30,2021

TotalPrepaidNo.ofOriginalB（s）/LSignedfortheCarrier

THREE（3）COSCOCONTAINERLINES

+++

LADENONBOARDTHEVESSEL

DATE:

MAY.30,2021BY:

COSCOCONTAINERLINES

+++

货物运输保险单

CARGOTRANSPORTATIONINSURANCEPOLICY

总公司设于北京一九四九年创立

HeadOfficeBeijingEstablishedin1949

发票号〔INVOICENO.〕123456保单号次

合同号（CONTRACTNO.）ABC234POLICYNO.HMOP09319089

信用证号（L/CNO.）DT905012

被保险人（INSURED）XYZTRADINGCOMPANY

中国人民财产保险保险〔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反面所载条款与以下特款承保下

述货物运输保险，特立本保险单。

THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED〔HEREINAFTERCALLED“THECOMPANY〞〕ATREQUESTOFTHEINSUREDANDIN

CONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHE

CONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.

标记

MARKS&NOS.

包装及数量

QUANTITY

保险货物工程

DESCRITIONOFGOODS

保险金额

AMOUNTINSURED

XYZ

1234567

TIANJIN

NOS.1-500

5,000PCS

LEATHERGOODS

USD108,000.00

总保险金额TOTALAMOUNTINSURED:

USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY

保费：

启运日期：

装载运输工具：

PREMIUM:

ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2021PERCONVEYANCE:

“SUN〞V.126

自经至

FROMTIANJINVIA***TOLONGBEACH

承保险别：

CONDITIONS

COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司代理人查勘。

如有索赔，应向本公司提交保单正本〔本保险单共有份正本〕及有关文件。

如

一份正本已用于索赔，其余正本自动失效。

INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDER

CLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IF

ONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.

中国人民财产保险股份上海市分公司

赔款偿付地点PICCPropertyandCasualtyCompanyLimited,Shanghai

CLAIMPAYABLEAT/INTIANJININUSD

出单日期XXX

ISSUINGDATEMAY16,2021GENERALMANAGER

三、根据资料缮制商业发票、装箱单、装船通知

〔30分〕

1.信用证资料

ISSUEOFDOCUMENTARYCREDIT

27:

SEQUENCEOFTOTAL：

1/1

40A:

FORMOFDOC.CREDIT：

IRREVOCABLE

20:

DOC.CREDITNUMBER：

KLMU1234

31C:

DATEOFISSUE：

090728

40E:

APPLICABLERULES：

UCPLATESTVERSION

31D:

DATEANDPLACEOFEXPIRY：

DATE090915PLACECHINA

51D:

APPLICANTBANK：

NATIONALCOMMERCIALBANK,JEDDAH

50:

APPLICANT：

ALOSMNYINTERNATIONALTRADECO.

177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111

59:

BENEFICIARY：

ABCCOMPANY,SHANGHAI

NO.11CHANGCHUNROAD,SHANGHAI,CHINA

32B:

AMOUNT：

CURRENCYUSDAMOUNT28820.00

41A:

AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION

42C:

DRAFTSATSIGHTFORFULLINVOICEVALUE

42A:

DRAWEE：

ISSUINGBANK

43P:

PARTIALSHIPMT：

NOTALLOWED

43T:

TRANSSHIPMENT：

NOTALLOWED

44E:

PORTOFLOADING：

SHANGHAI,CHINA

44F:

PORTOFDISCHARGE：

SAID,EGYPT

44C:

LATESTDATEOFSHIPMENT：

090830

45A:

DESCRIPTIONOFGOODS

ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKED

INSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTON

UNITPRICE:

USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:

P.R.CHINA

46A:

DOCUMENTSREQUIRED

1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/C

ISSUANCEDATEINDICATINGCOUNTRY