單證員操作試題及答案(終審稿)

單證員操作試題及答案

公司內(nèi)部檔案編碼：[OPPTR-OPPT28-OPPTL98-OPPNN08]

2010年全國國際商務(wù)單證員專業(yè)考試

國際商務(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。

（36分）

SALESCONTRACT

THESELLER:NO.W1LL09068

SHANGHAIWILLTRADING.CO.,LTD.DATE:,2009

JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:

SHANGHAI,CHINATHEBUYER:

NUBONNETERIEDEGROOTE

AUTOSTRADEWEG69090MEUE

BELGIUM

ThisSalesContractismadebyandbetweentheSeilevsand

theBuyers,wherebythesellersagreetosellandthebuyers

agreetobuytheunder-mentionedgoodsaccordingtotheterms

and

conditionsstipulatedbelow:

PriceTerms

Commodity&SpecificationQuantityUnitAmount

GIFANTWERP

WORKSHORTTROUSERS-100

PCTCOTTONTWILLASPER3000PCSUSD31

PC

ORDERD0900326,

WORKSHORTTROUSERS-1005000PCSUSD60

PCTCOTTONTWILLASPER

PC

TOTAL:8000PCSUSD91

Totalamount:NINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY

Packing:INCARTONSOF50PCSEACHShippingMark:ATSELLER'S

OPTION

TimeofShipment:DURINGAUG.2009BYSEA

LoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,

BELGIUM

PartialShipmentandTransshipment:AREALLOWED

Insurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOF

INVOICEVALUEAGAINSTALLRISKSANDWARRISKASPER

CICOFTHEPICCDATED

01/01/1981.

+5000PCSSHORTTROUSERS-100PCTCOTTONTWILLATPCAS

PERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.

SALESCONDITIONS:CFRANTWERP

PACKING:

50PCS/CTN

46A:DOCUMENTSREQUIRED

1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES

2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADE

OUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECT

NOTIFYTHEAPPLICANT

OFORIGIN.

3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACH

PACKAGESEPARARTELY.

4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEIN

NEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETO

WAREHOUSEFOR

120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATE

MLSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLE

INBELGIUMIRRESPECTIVEOFPERCENTAGE

47A:ADDITIONALCODITIONS

1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDIN

ENGLISH.

7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WE

RESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTING

TOEUR75OREQUIVALENT.

71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY

48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOF

SHIPMENT,BUTWITHINTHEVALIDITY

OFTHISCREDIT

49:CONFIRMATIONINSTRUCTION：WITHOUT

經(jīng)審核信用證后存在的問題如下:

答案------------------------------------------------------

一：審證

1.31C開證口期不符，根據(jù)合同，開證口期應(yīng)為090702之前;

2.311）有效期不符，根據(jù)合同，有效期應(yīng)為090915；

1

3.31D到期地點不符，根據(jù)合同，到期地點應(yīng)在中國；

4.59受益人名稱不符，受益人名稱應(yīng)為“SHANGHAIIILLTADINGCO.,

LTD.”；

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)為開證行([NGBELG工IX

NV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT)或付款行，不應(yīng)是開證申請

人；

8.43P應(yīng)為允許分批裝運；

9.44E裝運港不符，裝運港應(yīng)為"SHANGHAI”;

10.44C最遲裝運期不符，最遲裝運期應(yīng)為090831；

11.45A品名不符，品名應(yīng)為“WORKSHORTTROUSERS”;

12.45A單價幣別不符，單價幣別應(yīng)為“USD“，不應(yīng)為“EUR”；

13.45A貿(mào)易術(shù)語不符，貿(mào)易術(shù)語應(yīng)為“CHF”,不應(yīng)為"CFR”;

14.45A合同號有誤，應(yīng)為HLL09068;

15.46A提單運費項目應(yīng)注明"FREIGHTPREPAID",不應(yīng)為"FREIGHT

COLLECT；

16.46A保險單的保險金額應(yīng)為發(fā)票金額的“110PCT"，不應(yīng)

為“

12OPCTW；

1

17.46A保險險別應(yīng)為“ALLRISKSANDMRRISK";

18.71B所有費用由受益人負擔不合理；

19.48交單期應(yīng)為裝運日期后“15天”，不應(yīng)是裝運日期后“5

天”。

20.50申請人有誤，應(yīng)為NUBMETERIEDEGROOTE,AUTOSTRADEUEG69090

JIEUEBELGIUM;

二、根據(jù)所給資料審核并修改已填制錯誤的匯票、提單、保險單（34分）

資料：

BENEFICIARY:ABCLEATHERGOODSCO.,LTD.

123HUANGHEROAD,TIANJINCHINA

APPLICANT:XYZTRADINGCOMPANY

456SPAGNOLIROAD,NEWYORK11747USA

DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANK

EOK90%OEINVOICEVALUE.

YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFOR

DOCUMENTARYIRREVOCABLECREDITNO.98765DATED,2009.EXPRITY

DATEMAY31,2009FORNEGOTIATIONBENEFICIARY.

AVAILABLEWITHANYBANKINCHINABYNEGOTIATION

FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTO

ORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFY

APPLICANT.

INSURANCEPOLTCY/CERTTFTCATEINDUPLICATEFOR110PCTOF

INVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICC

DATED01/01/1981

GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CAKFON

1

……合同號:ABC234信

用證號：DT905012發(fā)票

號：1234567發(fā)票日期：

2009年5月5日

發(fā)票金額：USD108000CIFNEWYORK

裝運港：TIANJINCHINA

目的港:NEWYORKUSA

裝船日期：2009年5月15日

開船口期：2009年5月15口

發(fā)票簽發(fā)人：ABCLEATHERGOODSCO.,LTD.

ALICE

:2408KGS

1

:2326KGSMEASUREMENT:

NOOFPACKAGES:500CARTONS

船名、航次號：SUN提單號碼:

CNSO集裝箱號/封號：

YMU259654/56789運輸標記:

XYZ

1234567

NEWYORK

保險單號碼：HM0E09319089

BILLOFEXCHANGE

憑信用證號

Drawnunder:XYZTRADINGCOMPANYL/CNO.89765

日期

Dated:May15,2009

號碼匯票金額中國天津

No.123456BUSD108,Shanghai,ChinaDate:

ExchangeJune1,2009

for

見票日后(本匯票之副本未付)付交

At******sightofthisFIRSTofExchange(Secondof

Exchangebeingunpaid)paytotheorderof

BANKOFCHINA,TIANJINBRANCH

金額

thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOLSANDONLY

此致

To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,

ALICE

1

十)

Skicncv*Inccv*NameArl/drcccanrlIhcncB/LNc.CNSO

ABCLEATHERGOODSCO.,LTD.

123HUANGIIEROAD,TIANJINCHINA

CencianaaTned+NGmAArlrlv'ocQGC]

XYZTRADINGCOMPANY

Vnco中遠集裝箱運輸有限公司

456SPAGNOLIROAD,NEWYORKCOSCOCONTAINERLINES

11747USA

TLX:33057

NotifyPartyInsertName,Addressand

COSCOCN

XYZTRADINGCOMPANY

FAX:

456SPAGNOLIROAD,NEWYORK

+86(021)

11747USA

65458984

OceanVesselVoy.No.Portof

Bort-to-

SUNSHANGHAIPort

Dev?fcFI'llccLcaBILLOFLADING

LONGBEACHShippedonboardandcondition

Marks&No.DescriptionofGrossMeasuremen

ofGoodsWeightK8rst

XYZ5,000PCSLEATHERGOODS2400KGS

1234567

LONGBEACH

FREIGHTPREPAID

YVIU259654/5678S

lipperintinncfCnntnnts;forShinnnrJaHSQ

lotalINumberotcontainersand/orpackagesUnwords；SAY卜IVE1HUlbAMJKCb

ONLY

D1x%/Ir

LONGBEACHTIANJINMAY..30,2009

Tcta1PvarmirlNccfOvicrinsi1Vicmo/4Fcvtkaioy

COSCOCONTAINER

THREE⑶

LINES

LADENONBOARDTHEVESSEL

DATE:,2009BY:COSCOCONTAINERLINES

+++

1

貨物運輸保險單

CARGOTRANSPORTATIONINSURANCE

物PKCPOLICY

7中國人保財險總公司設(shè)于北京一九四

九年創(chuàng)立

北京2008年奧運會保險合作伙伴

HeadOfficeBeijing

____________________________________________________________Establi

shedin1949發(fā)票號(INVOICENO.)123456保單號

次

合同號(CONTRACTNO.)ABC234POLICYNO.

HM0P09319089

信用證號(L/CNO.)DT905012

被保險人(INSURED)

XYZTRADINGCOMPANY

中國人民財產(chǎn)保險保險有限公司（以下簡稱本公司）根據(jù)被保險人的

要求，由被保險人向本公司繳付約定的保險費，按照本保險單承保險

別和背面所載條款與下列特款承保下述貨物運輸保險，特立本保險

單。

THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYAND

CASUALTYCOMPANYLIMITED(HEREINAFTERCALLEDTHECOMPLY)AT

REQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREED

PREHIUPAIDTOTHECOMPANYBYTHEINSURED,UNDERTAKESTO

INSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECT

TOTHE

SKWIAFCWSWD幗瞅THECLAUSESPRINTEDOVERLAND

標記包裝保險貨物保險

TSI口人

XYZ

5,000LEATHERGOODSUSD108,

1234567

PCS

TIANJI

總保險金額TOTALAMOUNTINSURED:USDOLLARSONEHUNDRED

ANDEIGHTTHOUSANDONLY

保費；啟運日

期：

裝載運輸工具：

PREN工棚:ASARRANGEDDATEOFCOWIETEYEW,2009PER

CONVEYANCE:“SUN”V.126

自

經(jīng)

至

FROMTIANJINYIA

***TOLONG

BEACH

承

保

險

別

：

COND

ITTO

NS

COVERINGALLRISKSASPERCICOFTHEP1CCCDATED01/01/1981.

所保貨物，如發(fā)生保險單項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

單共有份正本）及有關(guān)文件。如一份正本已用于索賠，其余

正本自動失效。

INTHEEVENTOFLOSSORDA^GEfflICHMAYEESULTINACLAIM

UNDERTHISPOLICY,IMEDIATENOTICE.IIUSTBEGIVERTOTHE

COMPANY'SAGENTASHEMTONEDHEREUNDERCLAIMS,TFANYONEOFTHE

ORIGINALPOLICYUH工CHHASBEENISSUEDINORIGINAL

TOGETHERUTHTHERELEVEMDOCUMENTSSHALLBESURRENDEREDTOTHEONE

OFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTO

BEVOID.

中國人民財產(chǎn)保險股份有限公司

上海市分公司

賠款償付地點

PICCPropertyandCasualtyCompanyLimited,Shanghai

CLAIMPAYABLE

AT/INTIANJIN

INUSD

出單日期

XXX

ISSUINGDATEMAY16,2009

GENERALMANAGER

答案匯票改錯：（10分）

1.DrawnUnder:后應(yīng)為ROYALBANKOENEVYORK

2.信用證號應(yīng)為DT905012/98765（二者選其一）

3.開證日期應(yīng)為，2009

4.匯票編號應(yīng)為1234567

5.金額小寫應(yīng)為USD97,

6.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At30daysaf,tersight

8.金額大寫應(yīng)為USDOLLARSNINETY-SEVENTHOUSANDTTOHUNDREDONLY

9.受票人應(yīng)為ROYALBA\'KOFNETYORK

10.出票人應(yīng)為ABCLEATHERGOODSCO.,LTD.

11.出票地點應(yīng)為TIANJIN

提單改錯：（12分）

應(yīng)為ToOrder

2.PortofLoading應(yīng)為T工ANJ工Y

3.Portof,Discharge應(yīng)為項YORK

4.唆頭中的目的港應(yīng)為附Y(jié)ORK

5.包裝件數(shù)應(yīng)為“500CARTONS"，不應(yīng)是"5,000PCS”

6.品名應(yīng)為LeatherBags

7.毛重應(yīng)為2408KGS

8.尺碼應(yīng)為

9.大寫件數(shù)應(yīng)為SAYFIVEHUNDREDCARTONSONLY

10.運費支付地點應(yīng)為TIANJIN

11.提單簽發(fā)日期應(yīng)為Ki15,2009

12.裝船日期應(yīng)為MY15,2009

保險單改錯：（12分）

1.發(fā)票編號應(yīng)為1234567

2.被保險人應(yīng)為“ABCLEATHERGOODSCO.,LTD.”

3.唆頭中的目的港應(yīng)為NEYYORK

4.包裝件數(shù)應(yīng)為500CARTCNS

5.品名應(yīng)為LEATHERBAGS

6.保險金額應(yīng)為

7.保險金額大寫有誤，應(yīng)與小寫金額一致

8.起運日期應(yīng)為“MAY15,2009“

9.目的港應(yīng)為皿YORK

10.險別應(yīng)為一切險加戰(zhàn)爭險

11.保險賠付地點應(yīng)為NEIYORK

12.保險單出單日期應(yīng)不晚于2009年5月150

13.保險人應(yīng)為天津分公司

14.保險單份數(shù)為2份

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ISSUEOFDOCUMENTARYCREDIT

ABCCOMPANY,SHANGHAI

NO11CHANGCHUNROAD

27:SEQUENCEOFTOTAL：1/1

40A:FORMOF：IRREVOCABLE

20:NUMBER：KLMU1234

31C:DATEOFISSUE：090728

40E:APPLICABLERULES：UCPLATESTVERSION

31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA

51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH

50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.

177ALHRAMSTREETSECONDFL00R-G102AEGYPT12111

59:BENEFICIARY：ABCCOMPANY,SHANGHAI

NO.11CHANGCHUNROAD,SHANGHAI,CHINA

32B:AMOUNT；CURRENCYUSDAMOUNT

41A:AVAILABLEWITH-BYANYBANKINCHINABYNEGOTIATION

42C:DRAFTSATSIGHTFORFULLINVOICEVALUE

42A:DRAWEE：ISSUINGBANK

43P:PARTIALSHIPMT：NOTALLOWED

43T:TRANSSHIPMENT：NOTALLOWED

44E:PORTOFLOADING：SHANGHAI,CHINA

44F:P0RTOFDISCHARGE：SAID,EGYPT

44C:LATESTDATEOFSHIPMENT：090830

45A:DESCRIPT1ONOFGOODS

ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKED

INSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINA

CARTONUNITPRICE:CTNCFRJEDDAHCOUNTRYOFORIGIN:P.

R.CHINA

46A:DOCUMENTSREQUIRED

1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHAT

OFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSAND

CERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.

SUM356/09ANDL/CNO.

PACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACH

PACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKING

CONDITIONSASREQUIREDBYL/C.

'SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANT

ADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAME

ABCCOMPANY,SHANGHAI

NO11CHAN"用INROAD

ANDVOYAGEOFVESSEL,CARRIER*SNAME,PORTOF

LOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOF

SHIPMENT.

47A:ADDITIONALCODITIONS

1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.

DOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANT

UNLESSOTHERWISESTIPULATEDBYTHEL/C.

71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPT

AREFOR

ACCOUNTOFBENEFICIARY

48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOF

SHIPMENT,BUTWITHINTHEVALIDITYOF

THISCREDIT

49:CONFIRMATIONINSTRUCTION：WITHOUT

2.附加資料：

SHIPPING

MARK:1-UP發(fā)票號碼：

123OWE裝箱單日期：提單

號：C0SU9受益人授權(quán)簽字

A：洪河

供貨商出倉單顯示：52800CANSOFMEILINGBRANDCANNEDORANGEJAM

.3KG/CARTON.

4KG/CARTON

X30X40CM/CARTON

船名:MOONRIVER

裝船日期：INVOICE

TO：

INVOICENO.

DATE:

S/CNO.

L/CNO.___________

FROMVIATOBY

HARKS&NUMBERSDESCRIPTIONQUANTITYUNITPRICEAMOUNT

OFGOODS

ABCCOMPANY,SHANGHAI

JIRfun

TOTAL

AMOUNT:

ABCCOMPANY,SHANGHAI

NO11CHANGCHUNROAD

PACKINGLIST

TO：

INVOICENO.

DATE:

S/CNO.

MEAS.(W3

MRKS&NOS&QUANTITY.(KGS)

NUMBERSKINDSOFM.)

TOTALPACKAGES(TNWORDS):

裝運通知

Shippingnote

1出口商Exporter4發(fā)票號InvoiceNo.

ABC(mUPAMVQUAMCUAT

號答同號------6.信用證號L/C

KO1iCcmKacUiNOROADNo.

2進口商Importer7運輸單證號Transportdocument

No.

8價值Value

3運輸事項Transportdetails9裝運口岸和日期Portanddate

ofshipment

10運輸標志和集裝箱號11包裝類型及件數(shù)；商品名稱或編碼；商品描述

Shippingmarks;Numberandkindofpackages;CommodityNo.;

ContainerNo.Commoditydescription

12出口商簽章

Exporterstampandsignature

答案

ABCCOMPANY,SHANGHAI

NO.11CHANGCHUNROAD,SHANGHAI,

CHINA

COMMERCIALINVOICE

TO；INVOICENO.

123QIEALOSIINYINTERNATIONALTRADECO.DATE:JUL.

28,2009

177ALHRAIlSTREETSECONDFLOOR-G102AS/CNO.SUI356/09

EGYPT12111ABCCOMPANY,SHANGHAIL/CNO.KUU1234

FROMSHA'GHA工VIAxx歿"江噬鉗日,喇VESSEL

MARKS&NUMBERSDESCRIPTIONOFQUANTITYUNITPRICEAMOUNT

GOODS

1-4400CANNEDORANGEJAM52800CANS

CFRSAID

(MEILINGBRAND)4400CTNS

USD28,

PACKEDINSEAWORTHY

CARTONS

CTN

250GRAM/CAN

12CANS/CARTON

4400CTNSUSD28,

或

TOTAL：52800CANS

TOTALTWENTY-EIGHTTHOUSANDEIGHTHUNDREDANDTWENTYONLY

AMOUNT:

Weherehycertifythatcountryoforiginofthegoodsischina

ABCCOMPANY,SHANGHAI

洪河

AB陽述嬲崛硼時HAI

NO.11胸Gd耐觥用Wl檻I,

CHINA

PACKINGLIST

TO：INVOICENO.

123/EALOSMN'YINTERNATIffiALTRADECO.DATE:JIL.

28,2009

177ALHRAIlSTREETSECONDFLOOR-G102AS/CNO.SUB56/09

EGYPT12111L/CNO.KL皿234

MARKS&NOS&KINDSOFPKGSQUANTITY.(KGS).(KGS)MEAS.(W

NUMBERS)

1-4400CANNEDORANGEJAM52800CANS