2010國(guó)際商務(wù)單證繕制與操作

2010年全國(guó)國(guó)際商務(wù)單證員專業(yè)考試27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：132CD6372730國(guó)際商務(wù)單證繕制與操作試題一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處，并提出修改意見(jiàn)。（36分）31C:DATEOFISSUE：09071540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENTSALESCONTRACTTHESELLER:NO.WILL09068SHANGHAIWILLTRADING.CO.,LTD.DATE:JUNE.1,200950:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWEG6NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:9090MELLEBELGIUMNUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsand59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTDNO.25JIANGNINGROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT19500.00conditionsstipulatedbelow:41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATIONPriceTerms42C:DRAFTSAT…30DAYSAFTERSIGHTCommodity&SpecificationQuantityUnitpriceAmount42A:DRAWEE：NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP,BELGIUM44C:LATESTDATEOFSHIPMENT：090815CIFANTWERPWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,3000PCSUSD31500.00USD10.50/PCUSD12.00/PCWORKSHORTTROUSERS-100PCT5000PCSCOTTONTWILLASPERORDERUSD60000.00USD91500.0045A:DESCRIPTIONOFGOODS+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.TOTAL:8000PCSTotalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CNPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.2009BYSEA46A:DOCUMENTSREQUIREDLoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWED1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT4.CERTIFICATEOFORIGIN.ANDWARRISKASPERCICOFTHEPICCDATED01/01/19813.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFORTermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCODITIONSSELLERBUYERNUBONNETERIEDEGROOTELJSKOUTSHANGHAIWILLTRADINGCO.,LTD1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.ISSUEOFDOCUMENTARYCREDIT71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT經(jīng)審核信用證后存在的問(wèn)題如下：1234567發(fā)票日期：2009年5月5日發(fā)票金額：USD108000CIFNEWYORK裝運(yùn)港：TIANJINCHINA目的港：NEWYORKUSA裝船日期：2009年5月15日開(kāi)船日期：2009年5月15日發(fā)票簽發(fā)人：ABCLEATHERGOODSCO.,LTD.ALICEG.W:2408KGSN.W:2326KGSMEASUREMENT:21.70CBMNOOFPACKAGES:500CARTONS船名、航次號(hào)SUNV.126提單號(hào)碼：CNS010108895集裝箱號(hào)/封號(hào)：YMU259654/56789運(yùn)輸標(biāo)記：XYZ1234567NEWYORKNOS.1-500保險(xiǎn)單號(hào)碼：HMOP09319089BILLOFEXCHANGE二、根據(jù)所給資料審核并修改已填制錯(cuò)誤的匯票、提單、保險(xiǎn)單（34分）憑信用證Drawnunder:XYZTRADINGCOMPANY日期號(hào)資料：L/CN0.89765BENEFICIARY:ABCLEATHERGOODSCO.,LTD.Dated：May15,2009123HUANGHEROAD,TIANJINCHINAAPPLICANT:XYZTRADING號(hào)碼匯票金額No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009見(jiàn)票日后At******sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA，TIANJINBRANCH金額中國(guó)天津COMPANY456SPAGNOLIROAD,NEWYORK11747USA（本匯票之副本未付）付交……DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLYYOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATION此致BENEFICIARY.To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,ALICEAVAILABLEWITHANYBANKINCHINABYNEGOTIATION……ShipperInsertName,AddressandPhoneB/LNo.CNS010108895FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDABCLEATHERGOODSCO.,LTD.MARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.123HUANGHEROAD,TIANJINCHINA……INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……ConsigneeInsertName,AddressandPhoneXYZTRADINGCOMPANYCOSCOCONTAINERLINES456SPAGNOLIROAD,NEWYORK11747USAGOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTONTLX:33057COSCOCNNotifyPartyInsertName,AddressandPhone……合同號(hào)：ABC234信用證號(hào)：DT905012發(fā)票號(hào)：XYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USAFAX:+86(021)65458984標(biāo)記MARKS&NOS.包裝及數(shù)量QUANTITY保險(xiǎn)貨物項(xiàng)目DESCRITION保險(xiǎn)金額AMOUNTOFGOODSINSUREDXYZORIGINALOceanVesselVoy.No.SUNV.126PortofLoadingSHANGHAI12345675,000PCSLEATHERGOODSUSD108,000.00Port-to-PortBILLOFLADINGTIANJINNOS.1-500PortofDischargeLONGBEACHPortofDestination總保險(xiǎn)金額TOTALAMOUNTINSURED:USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY保費(fèi)：?jiǎn)⑦\(yùn)日期：裝載運(yùn)輸工具：Shippedonboardandconditionexceptasother-……PREMIUM:ASARRANGEDDATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:“SUN”V.126自經(jīng)至Marks&Nos.Container/SealNo.No.ofDescriptionofGoodsLEATHERGOODSGrossWeightMeasurementKgsContainersorFROMTIANJINVIA***TOLONGBEACH承保險(xiǎn)別：XYZ5,000PCS2400KGS20.70CBMCONDITIONS1234567COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.所保貨物，如發(fā)生保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司代理人查勘。如有索賠，應(yīng)向本公司提交保單正本（本保險(xiǎn)單共有份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本自動(dòng)失效。所保貨物，如發(fā)生保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司代理人查勘。如有索賠，應(yīng)向本公司提交保單正本（本保險(xiǎn)單共有份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本自動(dòng)失效。INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.中國(guó)人民財(cái)產(chǎn)保險(xiǎn)股份有限公司上海市分公司LONGBEACHNOS.1-500YMU259654/56789FREIGHTPREPAIDDescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)TotalNumberofcontainersand/orpackages(inwords)SAYFIVETHOUSANDPCSONLYEx.Rate:PrepaidatPayableatPlaceanddateofissueLONGBEACHTIANJINMAY..30,2009TotalPrepaidNo.ofOriginalB(s)/LSignedfortheCarrier賠款償付地點(diǎn)PICCPropertyandCasualtyCompanyLimited,ShanghaiCOSCOCONTAINERLINES+++THREE(3)CLA,PAYABLEAT/INTIANJININUSD出單日期GENERALMAMAGERISSUINGDATEMAY16，2009XXXLADENONBOARDTHEVESSELDATE:MAY.30,2009BY:COSCOCONTAINERLINES+++三、根據(jù)已知資料繕制商業(yè)發(fā)票、裝箱單、裝船通知（30分）1.信用證資料貨物運(yùn)輸保險(xiǎn)單ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：KLMU123431C:DATEOFISSUE：090728CARGOTRANSPORTATIONINSURANCEPOLICY總公司設(shè)于北京一九四九年創(chuàng)立HeadOfficeBeijingEstablishedin1949發(fā)票號(hào)（INVOICENO.）123456保單號(hào)次40E:APPLICABLERULES：UCPLATESTVERSION合同號(hào)(CONTRACTNO.)ABC234POLICYNO.HMOP09319089信用證號(hào)(L/CNO.)DT90501231D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111被保險(xiǎn)人(INSURED)XYZTRADINGCOMPANY中國(guó)人民財(cái)產(chǎn)保險(xiǎn)保險(xiǎn)有限公司（以下簡(jiǎn)稱本公司）根據(jù)被保險(xiǎn)人的要求，由被保險(xiǎn)人向本公司繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承保險(xiǎn)別和背面所載條款與下列特款承保下述貨物運(yùn)輸保險(xiǎn)，特立本保險(xiǎn)單。THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED?THECOMPANY?）ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.59:BENEFICIARY：ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT28820.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEVALUE42A:DRAWEE：ISSUINGBANK43P:PARTIALSHIPMT：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：SHANGHAI,CHINA44F:PORTOFDISCHARGE：SAID,EGYPT44C:LATESTDATEOFSHIPMENT：090830MEAS.20×30×40CM/CARTON船名：MOONRIVERV.987裝船日期：2009.8.30.ABCCOMPANY,SHANGHAINO11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICE45A:DESCRIPTIONOFGOODSABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKEDINSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTONUNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFTO:INVOICENO.DATE:S/CNO.L/CNO.ORIGIN:P.R.CHINA46A:DOCUMENTSREQUIRED1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.FROMVIATOBYMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSASREQUIREDBYL/C.3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47A:ADDITIONALCODITIONS1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.2.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C.71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOUNTOFBENEFICIARYTOTALAMOUNT:48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUTABCCOMPANY,SHANGHAINO11CHANGCHUNROAD,SHANGHAI,CHINAPACKINGLIST2.附加資料：TO:INVOICENO.DATE:SHIPPINGMARK:A.I.T.C.SUM356/09S/CNO.SAIDL/CNO.C/NO.1-UP發(fā)票號(hào)碼：123QWE裝箱單裝運(yùn)通知日期：2009.8.19提單號(hào)：COSU299120029受益人授權(quán)簽字Shippingnote1出口商Exporter4發(fā)票號(hào)InvoiceNo.人：洪河5合同號(hào)ContractNo.6.信用證號(hào)L/CNo.供貨商出倉(cāng)單顯示：52800CANSOFMEILINGBRANDCANNEDORANGEJAMN.W.3KG/CARTONG.W.4KG/CARTON2進(jìn)口商Importer7運(yùn)輸單證號(hào)TransportdocumentNo.1.DrawnUnder:后應(yīng)為2.信用證號(hào)應(yīng)為DT905012/98765(二者選其一3.開(kāi)證日期應(yīng)為4.匯票編號(hào)應(yīng)為12345675.金額小寫(xiě)應(yīng)為USD97，200.006.出票日期：不早于2009年5月15日，不晚于2009年5月31日7.匯票期限應(yīng)為At30daysaftersight8.金額9.受票人應(yīng)為ROYALBANKOFNEWYORK)APR.15,20098價(jià)值Value3運(yùn)輸事項(xiàng)Transportdetails9裝運(yùn)口岸和日期Portanddateofshipment大寫(xiě)應(yīng)為USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLYROYALBANKOFNEWYORK10.出票人應(yīng)為ABCLEATHERGOODSCO.,LTD.10運(yùn)輸標(biāo)志和集裝箱號(hào)11包裝類型及件數(shù)；商品名稱或編碼；商品描述11.出票地點(diǎn)應(yīng)為T(mén)IANJINShippingmarks;ContainerNo.Numberandkindofpackages;CommodityNo.;Commoditydescription提單改錯(cuò)：（12分）1.Consignee應(yīng)為T(mén)oOrder2．PortofLoading應(yīng)為T(mén)IANJIN3．PortofDischarge應(yīng)為4．嘜頭中的目的港應(yīng)為5．包裝件數(shù)應(yīng)為NEWYORKNEWYORK”500CARTONS”,不應(yīng)是6．品名應(yīng)為7．毛重應(yīng)為8．尺碼應(yīng)為9．大寫(xiě)件數(shù)應(yīng)為10.運(yùn)費(fèi)支付地點(diǎn)應(yīng)為T(mén)IANJIN11．提單簽發(fā)日期應(yīng)為12.裝船日期應(yīng)為12分）1.發(fā)票編號(hào)應(yīng)為12345672．被保險(xiǎn)人應(yīng)為”ABCLEATHERGOODSCO.,LTD.”3．嘜頭中的目的港應(yīng)為4．包裝件數(shù)應(yīng)為5．品名應(yīng)為6．保險(xiǎn)金額應(yīng)為7．保險(xiǎn)金額,應(yīng)與小寫(xiě)金額一8．起運(yùn)日期應(yīng)為9．目的港應(yīng)為10.險(xiǎn)別應(yīng)為一切險(xiǎn)加戰(zhàn)爭(zhēng)險(xiǎn)11．保險(xiǎn)賠付地點(diǎn)應(yīng)為12.保險(xiǎn)單出單日期應(yīng)不晚于2009年5月15日13.保險(xiǎn)人應(yīng)為天津分公司14.保險(xiǎn)單份數(shù)為2份”5,000PCS”LeatherBags2408KGS12出口商簽章21.70CBMExporterstampandsignatureSAYFIVEHUNDREDCARTONSONLYMAY15,2009MAY15,2009保險(xiǎn)單改錯(cuò)：（一：審證1.31C開(kāi)證日期不符，根據(jù)合同，開(kāi)證日期應(yīng)為090702之前；2．31D有效期不符，根據(jù)合同，有效期應(yīng)為090915；3．31D到期地點(diǎn)不符，根據(jù)合同，到期地點(diǎn)應(yīng)在中國(guó)；NEWYORK500CARTONS4．59受益人名稱不符，受益人名稱應(yīng)為5．32B信用證金額不符,根據(jù)合同，信用證金額應(yīng)為6．42C匯票付款期限不符,匯票付款期限應(yīng)為”ATSIGHT”；7．42A匯票受票人有誤,匯票受票人應(yīng)為開(kāi)證行（”SHANGHAIWILLTADINGCO.,LTD.”；LEATHERBAGSUSD91500.00；USD118800.00大寫(xiě)有誤致INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERT“MAY15,2009“SA),GENT）或付款行，不應(yīng)是開(kāi)證申請(qǐng)人；NEWYORK8．43P應(yīng)為允許分批裝運(yùn)；9．44E裝運(yùn)港不符，裝運(yùn)港應(yīng)為10.44C最遲裝運(yùn)期不符,最遲裝運(yùn)期應(yīng)為090831；11．45A品名不符，品名應(yīng)為”WORKSHORTTROUSERS”;12.45A單價(jià)幣別不符,單價(jià)幣別應(yīng)為”USD”，不應(yīng)為”EUR”；13．45A貿(mào)易術(shù)語(yǔ)不符，貿(mào)易術(shù)語(yǔ)應(yīng)為”CIF”，不應(yīng)為”CFR”;14.45A合同號(hào)有誤，應(yīng)為”SHANGHAI”;NEWYORKWILL09068;三：制單（共30分，每單據(jù)10分）15．46A提單運(yùn)費(fèi)項(xiàng)目應(yīng)注明”FREIGHTPREPAID”,不應(yīng)為”FREIGHTCOLLECT”；ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICE16．46A保險(xiǎn)單的保險(xiǎn)金額應(yīng)為發(fā)票金額的”110PCT”,不應(yīng)為”120PCT”；17．46A保險(xiǎn)險(xiǎn)別應(yīng)為18．71B所有費(fèi)用由受益人負(fù)擔(dān)不合理19.48交單期應(yīng)為裝運(yùn)日期后”15天”,不應(yīng)是裝運(yùn)日期后20.50申請(qǐng)人有誤，應(yīng)為共34分）“ALLRISKSANDWARRISK”;;“5天”。TO：INVOICENO.123QWENUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090MEUEBELGIUM;ALOSMNYINTERNATIONALTRADECO.DATE:JUL.28,2009二：?jiǎn)螕?jù)改錯(cuò)（匯票改錯(cuò)：（10分）ABCCOMPANY,SHANGHAI177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111S/CNO.SUM356/09L/CNO.KLMU1234FROMSHANGHAIVIATOSAIDBYVESSELMARKS&裝運(yùn)通知NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTShippin