2012年单证员考试《国际商务单证缮制与操作》真题与答案(共12页).doc

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1、精选优质文档-倾情为你奉上封 面作者：ZHANGJIAN 仅供个人学习，勿做商业用途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卷（考试时间：6月10日下午15:3017:30） 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：SALES CONFIMATIONContract No. YMDate: June 05, 2011The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Bu

2、yer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:个人收集整理 勿做商业用途Specification

3、of GoodsQuantity Unit priceAmount Mans Wind BreakerStyle No. YM082Colour: Black Khaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard c

4、arton.个人收集整理 勿做商业用途Shipping Marks: VALUE ORDER NO. A01 KUWAIT C/No. 1-UPTime of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to Kuwait个人收集整理 勿做商业用途Partial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value cov

5、ering All Risks and War Risk个人收集整理 勿做商业用途 as per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, and个人收集整理 勿做商业用途remaining valid for negotiation in China for further 15 days after the effected个人收集整理 勿做商业用途shipment. L/C must menti

6、on this contract number. L/C advised by BANK OF个人收集整理 勿做商业用途CHINA. All banking charges outside China (the mainland of China) are for个人收集整理 勿做商业用途account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid ma

7、de out to order个人收集整理 勿做商业用途 blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.个人收集整理 勿做商业用途Signed by:THE SELLER: THE BUYER:个人收集整理 勿做商业用途Tianjin Yimei International Corp. V

8、ALUE TRADING ENTERPRISE, LLC个人收集整理 勿做商业用途Jack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 40E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY: KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.个人

9、收集整理 勿做商业用途RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAF

10、TS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT个人收集整理 勿做商业用途44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT个人收集整理 勿做商业用途44C: LATEST

11、 DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER个人收集整理 勿做商业用途STYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. AND个人收集整理 勿做

12、商业用途 CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO个人收集整理 勿做商业用途 APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”个人收集整理 勿做商业用途 NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:个人收集整理 勿做商业用途 TOTAL NUMBER OF PACKAGES SHIPPED。

13、 CONTENT(S) OF PACKAGE(S), GROSS个人收集整理 勿做商业用途 WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A个人收集整理 勿做商业用途 LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.个人收集整理 勿做商业用途+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%

14、个人收集整理 勿做商业用途 INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981)个人收集整理 勿做商业用途71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF个人收集整理 勿做商业用途 BENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：131D信用证到期时间错，应该是；231D信用证到期地点错，应该是CHINA；350申请人名称错，应该是VALUE TRADING ENTERPR

15、ISE, LLC.；459受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；532B金额错，应该是USD75500.00；642C汇票期限错，应该是60 DAYS AFTER SIGHT；742A汇票付款人错，应该是开证银行；843T转运要求错，应该是ALLOWED；944E装运港错，应该是TIANJIN, CHINA；1044F卸货港错，应该是KUWAIT；1144C最晚装运日错，应该是；1245A货物名称错，应该是MENS WIND BREAKER；1345A合同号码错，应该是YM；1445A贸易术语错，应该是CIFC5KUWAIT；1546A第2条提

16、单抬头错，应该是MADE OUT TO ORDER；1646A第2条提单运费显示错，应该是FREIGHT PREPAID；1746A第5条保单加成错，应该是FOR 110% INVOICE VALUE；1871B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。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（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PL

17、US CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出口DOUBLE FACE SHEEPSKIN一批，达成以下主要合同条款：个人收集整理 勿做商业用途1. Commodity: DOUBLE FACE SHEEPSKINCOLOUR CHESTNUT2. Quantity: 3175.25SQFT(平方英尺)3. PACKING: IN CARTONS4. Unit Price: USD7.40/SQFT CIF SEOUL5. Amount: USD23496.856. Time of shipment: During NOV.20

18、11Port of Loading: SHANGHAI, CHINAPort of Destination: SEOUL, KOREAPartial shipment: ALLOWEDTransshipment: PROHIBITED7. Insurance: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERING个人收集整理 勿做商业用途ALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.个人收集整理 勿做商业用途8. Payment: BY IRREVOCA

19、BLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACH个人收集整理 勿做商业用途THE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATION个人收集整理 勿做商业用途IN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIPMENTDocument: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.(2) SIGNED PACKING LIST IN 3 FOLD.(3) FULL SET OF CLEAN ON BOARD O

20、CEAN B/L IN 3/3ORIGINALS ISSUED个人收集整理 勿做商业用途TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND个人收集整理 勿做商业用途 NOTIFY THE APPLICANYT.(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THE个人收集整理 勿做商业用途 CHAMBER OF COMMERCE IN CHINA(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN B

21、LANK个人收集整理 勿做商业用途 FOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OF个人收集整理 勿做商业用途 CIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THE个人收集整理 勿做商业用途 SAME AS THE CURRENCY OF CREDIT相关资料：(1)信用证号码：MO(2)合同号码：HL SVS DESIGN PLUS CO., LTD 国际商务单证员金浩于2011年6月23日向KOOKMIN BANK, SEOUL, KOREA办理申请电开信用

22、证手续，通知行是BANK OF CHINA, SHANGHAI BEANCH个人收集整理 勿做商业用途标注蓝色的字就是错误部分。IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date: JUNE 25, 2011个人收集整理 勿做商业用途Beneficiary(full name and address)L/C No. MOSVS DESIGN PLUS CO., LTD.Contract No. HL1-509 HANNAMDONG YOUNGSAN-KU,Date and place of expiry of the

23、 creditSEOUL, KOREANOV. 15, 2011 in CHINAPartial shipmentTransshipmentIssued by teletransmission (which shall be the operativenot allowedallowedinstrument)Loading on board/dispatch/taking in charge at/fromAmount (both in figures and words)SEOUL, KOREAEUR23496.85Not late than OCT. 31, 2011SAY EURO TW

24、ENTY THREE THOUSAND FOURFor transportation to SHANGHAI, CHINAHUNDRED NINETY SIX POINT EIGHTY FIVE ONLYDescription of goods:Credit available with ANY BANK IN CHINADOUBLE FACE SHEEPSKINby negotiation against the documents detailed hereinCOLOUR CHESTNUTand beneficiarys draft for 100% of the invoice val

25、ue3175.25PCSAT SIGHTPacking: IN GUNNY BAGSdrawn on US.CFRDocuments required: (marked with )1. () Signed Commercial invoice in 5 copies indicating invoice No., contract No.2. () Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed, marked “freight” () t

26、o collect / ( )prepaid showing freight amount notify the applicant.3. () Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation / ( ) Over Land t

27、ransportation All risks.4. () Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and packing conditions as called for by the L/C.5. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the ac

28、tual surveyed quantity / weight of shipped goods as well as the packing condition.6. ( ) Certificate of Quality in_ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).7. ( ) Beneficiarys Certified copy of FAX dispatched to the accountee within_ after shipment advising ( ) name

29、of vessel / ( ) date, quantity, weight and value of shipment.8. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.9. ( ) Shipping Companys Certificate attesting that the carrying vessel is chartered or booked by accountee

30、or their shipping agents.10. () Other documents, if any: a) Certificate of Origin in 3 copies issued by authorized institution.Additional Instructions:Advising bank:KOOKMIN BANK, 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)：DAYU CUTTING TOOLS I/E CORP 774 DONG FENG EAST ROAD，TIANJIN

31、，CHINA 进口商(收货人)：FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK 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 NEW YORK C/No.1-UP 货名：CUTTING TOOLS 数量：1500 SETS 包装：纸箱装，每箱3 SETS 单价：CIF NEW YORK USD 128/SET 原产地证书号：IBO 商品编码：1297 0400 保险

32、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：HONGXING V.777 险别：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982个人收集整理 勿做商业用途 赔付地点：NEW YORK IN USD1商业发票（15分）COMMERCIAL INVOICETO: (1)INV. NO.(2)X118FAR EASTERN TRADING COMPANY LIMITEDDATE:(3)15 MAY 2011336 LONG STREETS/C NO.(4)MK007NEW

33、YORKL/C NO.(5)41-19-03FROM(6)TIANJINVIA(7)HONG KONGTO(8)NEW YORKBY(9)SEAMARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT(10)(11)(12)(13)(14)FETCCUTTING TOOLSCIF NEW YORKMK0071500SETSUSD128.00/SETUSD.00NEW YORKC/NO.1-500TOTAL AMOUNT(15)SAY U. S. DOLLARS ONE HUNDRED AND NINETY TWO THOUSAND

34、ONLY.DAYU CUTTING TOOLS I/E CORP.王焱 2原产地证（12分）1. Exporter: (1)Certificate No. (5)IBODAYU CUTTING TOOLS I/E CORP774 DONG FENG ROAD, CERTIFICATE OF ORIGINTIANJINCHINAOF2. Consignee: (2)FA EASTERN TRADING COMPANY LIMITEDTHE PEOPLES REPUBLIC OF CHINA336 LONG STREETNEW YORK3. Means of transport and route

35、(3)5. For certifying authority use onlySEA FREIGHTFROM TIANJIN TO NEW YORK VIA KONGKONG4. Country / region of destination(4)U. S. A.6. Marks & Nos.7. Number and kind of packages。 Description of 8. H. S. 9. Quantity10. Numbers and(6)goods (7)Code(9)Date of InvoiceFETCFIVE HUNDRED (500) CARTONS OF(8)(

36、10)MK007CUTTING TOOLS1500SETSX118NEW YORK*15 MAY 2011C/NO.1-50011. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and It is hereby that the declaration by the exporter is correct.statements correct, that all the goods were produced in China and tha

37、t they comply with the Rules of Origin of the 天津市贸促会（商会）（章） peoples Republic of China(11)DAYU CUTTING TOOLS I/E CORP 李明 张平 (12)TIANJIN 15 MAY 2011TIANJIN 15 MAY 2011Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority3保险单（13分）PICC中国人保

38、财险股份有限公司PICC Property and Casualty Company Limited总公司设于北京 一九四九年创立Head Office Beijing Established in 1949海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY发票号码Invoice No.(1)X118保单号次Policy No.(2)ABX999被保险人Insured:(3) DAYU CUTTING TOOLS I/E CORP中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单

39、承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at therequest of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned g

40、oodsin transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.货物标记Marks of Goods.包装单位Packing Unit保险货物工程Description of goods保险金额Amount Insured(4)(5)(6)(7)AS PER INV. NO.500CTNSCUTTING TOOLSUSD.00X118总保险金额: (8) SAY U. S. DO

41、LLARS TWO HUNDRED ELEVEN THOUSAND TWO HUNDREDTotal Amount Insured: ONLY.保险费开航日期 (9)装载运输工具 (10)PremiumAs arrangedSig. On or abt.20 MAY 2011Per conveyance S.S.HONGXING V.777起运港中转港目的港FromTIANJINViaHONG KONGToNEW YORK承保险别Conditions:(11)COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSES OF 1982所保货物，如发生本保险单项

42、下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO O

43、riginal(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.保险公司在目的港的代理的名称、地址、电话号码等内容赔款偿付地点(12)中国人保财险股份有限公司天津分公司Claim payable atNEW YORK IN USD日期(13)PICC Property & Casualty Co Ltd, Tianjin BranchDate18 MAY 2011张三 版权申明本文部分内容，包括文字、图片、以及设计等在网上搜集整理。版权为张俭个人所有This article includes some parts, including text, pictures, and design. Copyright is Zhang Jians personal ownership.个人收集整理 勿做商业