外贸单证实务试卷(二)(共10页).doc

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1、精选优质文档-倾情为你奉上外贸单证实务试卷（二）专业及班级： 学号： 姓名： 总分题号一二三四五六评卷人题分得分一、单项选择题（每题1分，共15分）11932年华沙牛津规则是专门解释（ ）价格术语的。AFOB BCFR CCIF DFCA21941年美国对外贸易定义修订本对FOB价格术语有六种解释，其中 ( ) 与2000年通则中的FOB价格术语在交货地点方面是相同的。AFOB Under Tackle BFOB VesselCFOB DFOB liner Terms3上海某进出口公司以CFR价格术语对外报价，如果进口商要求采用多式联运，我方应改为（ ）价格术语为宜。AFCA BCIPCDDP

2、 DCPT4在下列价格术语中，卖方不负责办理出口手续及支付相关费用的是 ( )。AEXW BFASCFOB DFCA 5所谓象征性交货是指卖方的交货义务为 ( )。A不交货 B既交单又实际交货C凭单交货 D实际性交货6.根据的规定,海运提单中货物的描述，以下说法正确的是（ ）A.必须与信用证完全一致B.必须与商业发票的填写完全一致C.只要不与信用证的描述相抵触,可使用货物的统称D.必须使用货物的全称7.我方按CIF条件成交出口一批罐头食品，卖方投保时，按（ ）投保是正确的。A.平安险+水渍险 B.一切险+偷窃提货不着险C.平安险+一切险 D.水渍险+偷窃提货不着险8.过期提单是指（ ）的提单。

3、A.提单的倒签 B.货物已遗失 C.装运日过后21天签发 D.交单时间超过提单签发日21天的提单9.“At X X days after sight”的远期汇票的付款日是根据（ ）确定的。A.见票的第二天 B.见票的当天C.出票日 D.承兑的当天10.买卖双方以D/PT/R条件成交，货到目的港后,买方凭T/R向代收行借单提货, 若收不回货款,该由（ ）承担损失。A.代收行 B.卖方和代收行共同C.卖方 D.托收行11.下面的海运提单,收货人填写不同,需要托运人背书的是( )A. To Order B. Pay to ABC Co. ,Ltd. C. To Order of issuing ba

4、nk D. “To Order 0f Applicant12.正确表明汇票的流通性由强至弱程度的排列是（ ）A.限制性抬头-指示性抬头-持票人抬头 B.持票人抬头-指示性抬头-限制性抬头 C.指示性抬头-持票人抬头-限制性抬头 D.持票人抬头-限制性抬头-指示性抬头13.使用Freight Prepaid的方式支付运费的是（ ）。A.FCA B.FOB C.CIF D.FAS14在国际贸易中，含佣价的计算公式是（ ）。A单价佣金率 B含佣价佣金率C净价佣金率 D净价/（1 佣金率）15凡货价中不包含佣金和折扣的被称为（ ）。A折扣价 B含佣价C净价 D出厂价二、多项选择题（每题2分，共10分）

5、1根据跟单信用证统一惯例的规定，信用证的特点是（ ）。 A必须是跟单信用证 B. 信用证是一项独立文件 C信用证方式是纯单据业务 D. 开证行是第一付款人2信用证是指开证行应开证申请人的要求和指示，开给受益人在其履行信用证条件时付款的承诺文件。在国际贸易中，通常所使用的信用证大多是（ ）。A跟单信用证 B. 不可撤销信用证C议付信用证 D. 即期信用证3银行处理信用证业务，是以单证表面相符原则来决定是否付款，而不管实际货物如何，因此出口方必须做到（ ），开证行才承担付款责任。A单证一致 B. 单单一致C单同一致 D. 单货一致4出入境商品检验检疫局在指定的地点对出口货物进行检验，检验合格开立（

6、 ）。出口商凭其向海关申请放行。 A产地证明 B商检证书 C普惠制产地证 D出境货物通关单5出票条款必须按信用证的描述填在Drawn under后，如信用证没有出票条款，其分别填写（ ）。 A开证行的名称 B。开证行的地址C信用证编号 D。开证日期三、判断题（每题1分，共10分）1.出口商品盈亏率是指出口商品盈亏额与出口总成本的比率。（ ）2从一笔交易的出口销售换汇成本中可以看出，在这笔交易中用多少人民币换回一美元，从而得出这笔交易为盈利还是亏损。（ ）3.一张可撤销的信用证，无论在什么情况下，都可以撤销。（ ）4.保兑信用证中的保兑行对保兑信用证负第一性的付款责任。（ ）5.若错过了信用证有

7、效期到银行议付，受益人只要在征得开证人的同意，即可要求银行付款。（ ）。6.汇付是付款人主动通过银行或其他途经将款项交收款人的一种支付方式，所以属于商业信用证，而托收通常称为银行托收，因而它属于银行信用。（ ）7.出口商采用D/A30天比采用D/P30天承担的风险要大。（ ）8.信用证是一种银行开立的无条件承诺付款的书面文件。（ ）9.汇票经背书后，使汇票的收款权利转让给被背书人，被背书人若日后遭到拒付可向前手行使追索权。（ ）10.远期汇票在付款人承兑之前，汇票的主债务人是出票人。（ ）四、案例题（每题5分，共15分）1大连进出口贸易公司向日商出口大豆一批，支付方式为远期付款交单。货到目的港

8、后， 日商在汇票上进行承兑，并出具信托收据向开证行借单提货。当汇票到期时，该进口商因经营不善，无力偿还。试析，该损失应由谁承担？为什么？2我国良友进出口公司与美商以FOB条件签订了一份大米购销合同。当装载进口货物的船只在第三天航行中，遭遇风暴触礁沉没。由于出口商在装船后第四天才发出装船通知，致使我方未能及时投保。请问该损失应由谁承担？为什么？ 我方在该批业务操作中，应如何改进？3某进出口公司与加拿大客商签订一份销售合同。我方收到不可撤消信用证后，发现多处内容与合同的规定不符，并提出了改证的要求。进口商只同意我方部分的改证要求，向开证行提出了改证申请，并经其确认后发出信用证修改通知书。请问该信用

9、证修改通知书有效吗？为什么？五、操作题（共50分） 根据合同和信用证填制商业发票、汇票、普惠制产地证书和提单。 上海进出口贸易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINASALES CONTRACT TEL：021- S/C NO：HXFAX：021- DATE: Jan.1,2005 TO: TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you

10、the following goods on terms and conditions as specified below:MARKS & NODESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTT.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO.HH46Packed in250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.20

11、USD 5.00USD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.00USD 2 500.00LOADING PORT: SHANGHAIDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: L/C AT SIGHT.INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKTIME OF SHIPMENT: LATEST DATE OF S

12、HIPMENT MAR.16, 2005上海进出口贸易公司THE BUYER: THE SELLER:TKAMLA CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉 信用证SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： DATE OF ISSUE 31 C ： DATE AND PLACE OF EXPIRY *31 D ： DATE PLACE IN THE COUNTRY OF

13、BENEFICIARYAPPLICANT *50 ： TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN ISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHITOKYO ,JAPANBENEFICIARY *59 ：SHANGHAI TOOL IMPORT & EXPORT CO., LTD 31,GANXIANG ROAD SHANGHAI, CHINAAMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00AVAILABLE WITH / BY *41

14、D ：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：PROHIBITEDTRANSSHIPMENT 43 T ：PROHIBITEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：DESCRIPT OF GOODS 45 A

15、：COTTON BLANKETART NO.H666 500 PCS USD 5.50/PCART NO.HX88 500 PCS USD 4.50/PCART NO.HE21 500 PCS USD 4.80/PCART NO.HA56 500 PCS USD 5.20/PCART NO.HH46 500 PCS USD 5.00/PCCIF OSAKA DOCUMENTS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFIC

16、ATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT. + FULL SET OF NEGOTIABLE INSURANC

17、E POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKSCHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDI

18、T.补充资料：1. INVOICE NO: XH2. INVOICE DATE: FEB 01,20053. PACKING G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN PACKED IN 250 CARTONS PACKED IN TWO 20CONTAINER（集装箱号: TEXU；TEXU ） 4. HS. CODE: 5802.30905. VESSEL: NANGXING V.0866. B/L NO: COCS7. B/L DATE: FEB. 26, 20059. REFERENCE NO: 10. FREIGHT FEE:

19、USD 1 10012. 注册号: 13. 证书号： 根据上述信用证、合同和补充资料的内容缮制商业发票、汇票、普惠制产地证书和提单。1. 商业发票（10分） 上海进出口贸易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETEL：021- INV NO： FAX：021- DATE: S/C NO： L/C NO: TO: FROM TO MARKS & NODESCRIPTIONS OF GOODSQUANTITY U/ PRICEAMOUNTTOT

20、AL AMOUNT：WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT. SHANGHAI IMPORT & EXPORT TRADE CORPORATION X X X2汇票（10分）No. For BILL OF EXCHANG DateAt sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of the sum of Drawn under L/

21、C No. Dated To. 3.普惠制产地证书：（15分）1. Goods consigned from (Exporters business name, address, country )Reference No.:generalizedsystemofpreferencescertificaTE of origin(COMBINED DECLARATION AND CERTIFICATE)FORM AISSUED IN THE PEOPLES REPUBLIC OF CHINA(COUNTRY) SEE NOTES OVERLEAF4. For official use2. Goo

22、ds consigned to ( Consignees name, address, country)3. Means of transport and route ( as far as known )5.Item num-ber6.Marks and numbers ofpackages7.Number and kind of packages; description of goods8. Origin criterion (see notes overleaf)9.Gross weightor other quantity 10. Number and date of invoice

23、s11.CertificationIt is hereby certified , on the basis of control carried out ,that the declaration by the exporter is correctPlace and date, signature and stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; th

24、at all the goods were produced in CHINA ( country ) and that they comply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to ( importing country )Place and date , signature of authorized signatory 4.海运提单（15分）ShipperB/L NO.中 国 对 外 贸 易 运

25、 输 总 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 运 或 转 船 提 单BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as ne

26、ar there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept

27、and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being accomplished, the other(s) to be void.Consignee

28、 or orderNotify addressPre-carriage byPort of loadingVesselPort of transshipmentPort of dischargeFrail destinationContainer Seal No. or marks and Nos.Number and kind of packagesDesignation of goodsGross weight (kgs.)Measurement (m3) REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Freight and chargeEx. ratePrepaid atFright payable atPlace and date of issueTotal PrepaidNumber of original Bs/L Signed for or on behalf of the Masteras Agent 专心-专注-专业