单证员考试《国际商务单证缮制与操作》真题与答案.docx

单证员考试《国际商务单证缮制与操作》真题与答案.docx

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单证员考试《国际商务单证缮制与操作》真题与答案

2012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

（考试时间：

6月10日下午15:

30——17:

30）

一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36分）。

请在答题纸上作答。

合同：

SALESCONFIMATION

ContractNo.YM0806009

Date:

June05,2011

TheSeller:

TianjinYimeiInternationalCorp.

Address:

58DongliRoadTianjin,China

TheBuyer:

VALUETRADINGENTERPRISE,LLC

Address:

Rm1008GreenBuildingKuwait

ThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:

SpecificationofGoods

Quantity

Unitprice

Amount

Man’sWindBreaker

StyleNo.YM082

Colour:

Black

Khaki

2500PCS

2500PCS

CIFC5KUWAIT

USD15.10/PC

USD15.10/PC

USD37750.00

USD37750.00

TOTAL

5000PCS

USD75500.00

TOTALAMOUNT:

SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.

Packing:

20pcsarepackedinoneexportstandardcarton.

ShippingMarks:

VALUE

ORDERNO.A01

KUWAIT

C/No.1-UP

TimeofShipment:

BeforeAUGG.10,2011

LoadingPortandDestination:

FromTianjin,ChinatoKuwait

Partialshipment:

Notallowed

Transshipment:

Allowed

Insurance:

Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRisk

asperCICofPICCdated01/01/1981

TermsofPayment:

ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2011,and

remainingvalidfornegotiationinChinaforfurther15daysaftertheeffected

shipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOF

CHINA.AllbankingchargesoutsideChina（themainlandofChina）arefor

accountoftheDrawee.

Documents:

+Signedcommercialinvoiceintriplicate.

+Fullset（3/3）ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorder

blankendorsednotifyingtheapplicant.

+InsurancePolicyinduplicateendorsedinblank.

+PackingListintriplicate.

+CertificateofOriginissuedbyChinaChamberofCommerce.

Signedby:

THESELLER:

THEBUYER:

TianjinYimeiInternationalCorp.VALUETRADINGENTERPRISE,LLC

JackJulia

信用证：

27:

SEQUENCEOFTOTAL:

1/1

40A:

FORMOFDOC.CREDIT:

IRREVOCABLE

20:

DOC.CREDITNUMBER:

KR369/03

31C:

DATEOFISSUE:

110619

40E:

APPLICABLERULES:

UCPLATESTVERSION

31D:

DATEANDPLCAOFEXPIRY:

110825KUWAIT

51D:

APPLICANTBANK:

VALUETRADINGENTERPRISECORP.

RM1008GREENBUILDINGKUWAIT

50:

APPLICANT:

AORESPECIALTIESMATERIALCORP.

YARIMCA,KOCAELI41740,IZMIT,TURKEY

59:

BENEFICIARY:

TIANJINYMEIINTERNATIONALCORP.

58DONGLIROADTIANJIN,CHINA

32B:

CURRENCYCODE,AMOUNT:

USD71500.00

41A:

AVAILABLEWITH…BY:

BANKOFCHINA

BYNEGOTIATION

42C:

DRAFTSAT…:

90DAYSAFTERSIGHT

42A:

DRAWEE:

VALUETRADINGENTERPRISE,LLC

43P:

PARTIALSHIPMENTS:

NOTALLOWED

43T:

TRANSSHIPMENT:

NOTALLOWED

44E:

PORTOFLOADING/AIRPORTOFDEPARTURE:

ANYCHINESEPORT

44F:

PORTOFDISCHARGE/AIRPORTOFDESTINATION:

KUWAITBYSEAFREIGHT

44C:

LATESTDATEOFSHIPMENT:

110710

45A:

DESCRIPTIONOFGOODSAND/ORSERVICES:

5000PCSWINDBREAKER

STYLENO.YM085

ASPERORDERNO.A01ANDS/CNO.YM009

ATUSD15.10/PCCIFKUWAIT

PACKEDINCARTONOF20PCSEACH

46A:

DOCUMENTSREQUIRED

+SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGLCNO.AND

CONTRACTNO.

+FULLSET（3/3）OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTO

APPLICANTANDBLANKENDOSEDMARKED“FREIGHTTOCOLLECT”

NOTIFYTHEAPPLICANT

+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:

TOTALNUMBEROFPACKAGESSHIPPED;CONTENT（S）OFPACKAGE（S）,GROSS

WEIGHT,NETWEIGHTANDMEASUREMENT.

+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYA

LOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.

+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR120%

INVOICEVALUE,COVERINGALLRISKSANDWARRISKOFCICOFPICC（1/1/1981）

71B:

CHARGES:

ALLCHARGESANDCOMMISSIONSAREFORACCOUNTOF

BENEFICIARYINCLUDINGREIMBURSINGCHARGES

经审核，信用证存在问题如下：

1．31D信用证到期时间错，应该是110815；

2．31D信用证到期地点错，应该是CHINA；

3．50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.；

4．59受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP.；

5．32B金额错，应该是USD75500.00；

6．42C汇票期限错，应该是60DAYSAFTERSIGHT；

7．42A汇票付款人错，应该是开证银行；

8．43T转运要求错，应该是ALLOWED；

9．44E装运港错，应该是TIANJIN,CHINA；

10．44F卸货港错，应该是KUWAIT；

11．44C最晚装运日错，应该是110731；

12．45A货物名称错，应该是MEN’SWINDBREAKER；

13．45A合同号码错，应该是YM0806009；

14．45A贸易术语错，应该是CIFC5KUWAIT；

15．46A第2条提单抬头错，应该是MADEOUTTOORDER；

16．46A第2条提单运费显示错，应该是FREIGHTPREPAID；

17．46A第5条保单加成错，应该是FOR110%INVOICEVALUE；

18．71B银行费用错，应该是FORACCOUNTOFTHEDRAWEE。

二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）

请在答题纸上作答。

2011年6月20日，上海华联皮革制品有限公司（SHANGHAIHUALIANLEATHERGOODSCO.,LTD.156CHANGXINGROAD,SHANGHAI,CHINA）向SVSDESIGNPLUSCO.,LTD.1-509HANNAMDONGYOUNGSAN-KU,SEOUL,KOREA出口DOUBLEFACESHEEPSKIN一批，达成以下主要合同条款：

1.Commodity:

DOUBLEFACESHEEPSKIN

COLOURCHESTNUT

2.Quantity:

3175.25SQFT（平方英尺）

3.PACKING:

INCARTONS

4.UnitPrice:

USD7.40/SQFTCIFSEOUL

5.Amount:

USD23496.85

6.Timeofshipment:

DuringNOV.2011

PortofLoading:

SHANGHAI,CHINA

PortofDestination:

SEOUL,KOREA

Partialshipment:

ALLOWED

Transshipment:

PROHIBITED

7.Insurance:

TOBECOVEREDBYTHESELLERFOR110%INVOICEVALUECOVERING

ALLRISKANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.

8.Payment:

BYIRREVOCABLELETTEROFCREDITAT45DAYSSIGHTTOREACH

THESELLERNOTLATERTHANJUNE24,2011,VALIDFORNEGOTIATION

INCHINAUNTILTHE15THDAYAFTERTIMEOFSHIPMENT

Document:

（1）SIGNEDCOMMERCIALINVOICEIN3FOLD.

（2）SIGNEDPACKINGLISTIN3FOLD.

（3）FULLSETOFCLEANONBOARDOCEANB/LIN3/3ORIGINALSISSUED

TOORDERANDBLANKENDORSEDMARKED“FREIGHTPREPAID”AND

NOTIFYTHEAPPLICANYT.

（4）CERTIFICATEOFORIGININ1ORIGINALAND1COPYISSUEDBYTHE

CHAMBEROFCOMMERCEINCHINA

（5）INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANK

FOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKSOF

CICOFPICC（1/1/1981）.SHOWINGTHECLAIMINGCURRENCYISTHE

SAMEASTHECURRENCYOFCREDIT

相关资料：

（1）信用证号码：

MO722111057

（2）合同号码：

HL20110315

SVSDESIGNPLUSCO.,LTD国际商务单证员金浩于2011年6月23日向KOOKMINBANK,SEOUL,KOREA办理申请电开信用证手续，通知行是BANKOFCHINA,SHANGHAIBEANCH

标注蓝色的字就是错误部分。

IRREVOCABLEDOCUMENTARYCREDITAPPLICATION

TO:

BANKOFCHINADate:

JUNE25,2011

Beneficiary（fullnameandaddress）

L/CNo.MO722111059

SVSDESIGNPLUSCO.,LTD.

ContractNo.HL20110315

1-509HANNAMDONGYOUNGSAN-KU,

Dateandplaceofexpiryofthecredit

SEOUL,KOREA

NOV.15,2011inCHINA

Partialshipment

Transshipment

Issuedbyteletransmission（whichshallbetheoperative

notallowed

allowed

instrument）

Loadingonboard/dispatch/takinginchargeat/from

Amount（bothinfiguresandwords）

SEOUL,KOREA

EUR23496.85

NotlatethanOCT.31,2011

SAYEUROTWENTYTHREETHOUSANDFOUR

FortransportationtoSHANGHAI,CHINA

HUNDREDNINETYSIXPOINTEIGHTYFIVEONLY

Descriptionofgoods:

CreditavailablewithANYBANKINCHINA

DOUBLEFACESHEEPSKIN

bynegotiationagainstthedocumentsdetailedherein

COLOURCHESTNUT

andbeneficiary’sdraftfor100%oftheinvoicevalue

3175.25PCS

ATSIGHT

Packing:

INGUNNYBAGS

drawnonUS.

CFR

Documentsrequired:

（markedwith×）

1.（×）SignedCommercialinvoicein5copiesindicatinginvoiceNo.,contractNo.

2.（×）FullsetofcleanonboardoceanBillofLadingmadeouttoorderofissuingbankandblankendorsed,

marked“freight”（×）tocollect/（）prepaidshowingfreightamountnotifytheapplicant.

3.（×）InsurancePolicy/Certificatein2copiesfor120%oftheinvoicevalueshowingclaimspayableinChinain

currencyofthedraft,blankendorsed,covering（×）OceanMarineTransportation/（）AirTransportation

/（）OverLandtransportationAllrisks.

4.（×）PackingList/WeightMemoin5copiesindicationquantity/grossandnetweightsforeachpackageand

packingconditionsascalledforbytheL/C.

5.（）CertificateofQuantity/Weightin____copiesissuedbyanindependentsurveyorattheloadingport,

indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.

6.（）CertificateofQualityin____copiesissuedby（）manufacturer/（）publicrecognizedsurveyor/（）.

7.（）Beneficiary’sCertifiedcopyofFAXdispatchedtotheaccounteewithin____aftershipmentadvising（）

nameofvessel/（）date,quantity,weightandvalueofshipment.

8.（）Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingto

thecontractterms.

9.（）ShippingCompany’sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeor

theirshippingagents.

10.（×）Otherdocuments,ifany:

a）CertificateofOriginin3copiesissuedbyauthorizedinstitution.

AdditionalInstructions:

……………………

Advisingbank:

KOOKMINBANK,SEOUL,KOREA

三、根据所给资料缮制商业发票、原产地证明、保险单（共40分）

请在答题纸上作答。

出口商（托运人）：

DAYUCUTTINGTOOLSI/ECORP

774DONGFENGEASTROAD，TIANJIN，CHINA

进口商（收货人）：

FAREASTERNTRADINGCOMPANYLIMITED

336LONGSTREETNEWYORK

发票日期：

2011年5月15日

发票号：

X118

合同号：

MK007

信用证号；4I-19-03

装运港：

TIANJIN

中转港：

HONGKONG

目的港：

NEWYORK

运输标志：

FETC

MK007

NEWYORK

C/No.1-UP

货名：

CUTTINGTOOLS

数量：

1500SETS

包装：

纸箱装，每箱3SETS

单价：

CIFNEWYORKUSD128/SET

原产地证书号：

IBO12345678

商品编码：

12970400

保险单号：

ABX999

保险单日期：

2011年5月18日保险加成率：

10％

提单日期：

2011年5月20日

船名航次：

HONGXINGV.777

险别：

COVERINGICC（A）ASPERINSTITUTECARGOCLAUSEOF1982

赔付地点：

NEWYORKINUSD

1．商业发票（15分）

COMMERCIALINVOICE

TO:

（1）

INV.NO.

（2）X118

FAREASTERNTRADINGCOMPANYLIMITED

DATE:

（3）15MAY2011

336LONGSTREET

S/CNO.

（4）MK007

NEWYORK

L/CNO.

（5）41-19-03

FROM

（6）TIANJIN

VIA

（7）HONGKONG

TO

（8）NEWYORK

BY

（9）SEA

MARKS&NUMBERS

DESCRIPTIONOFGOODS

QUANTITY

UNITPRICE

AMOUNT

（10）

（11）

（12）

（13）

（14）

FETC

CUTTINGTOOLS