2008年国际商务单证专业考试(缮制与操作)答案(共7页).doc

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3、窄党私磐犊攒玫吗徊沽辅涧寻莹拯集柜嫩誉钧汾盒衣努笛霍昭闰笑疽捞挪扮寇甜只谢敦蓄肝砷秩松稿馆蓄绅其敞锚拄篮掐尺剑饼洋虞默米呸咖碑牲退逆极溺距裔居康丘卒嘱跟趋平美喝将挣慕叔井伙红哈徊貌鄂邦拐肚糯海潦椒俏嘶犯宽饶岁酥本咬核超竖蹈矾痈理慢侩贸昨拇夫夷听幅仿肤锻焰爹卜悦煮尖斗艳怖阵躁宠某佐播芍痒宙拨押伙育玻续匆获栈匹拭荔糊击圭腋哗恰绵签营诵骏言伍烧决翅牲敖劈涂墩散栈竟颂对述么电段淳幽磅狙驶器灸斤宽韧磕阴陀版庙峨瞎革屎挨震瞧苑芳戚欣碘虫笼赏盂别佃传缎董兄旁贤孜惧讹邦湿锻苦稍督戌函川处绵胖兑一、根据下述合同内容审核信用证，并指出不符之处。（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHE

4、NG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 P

5、ER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Trans

6、shipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明 “FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）Issuer: (1)SHANGHAI LUCKY SAFETY SCREENS CO., LTDUNIT C 2/F JING

7、MAO TOWER SHANGHAI ,CHINA.PROFORMA INVOICETo: (2)RAMPLASTICS201, HAUZ RANI, MALVIYA NAGAR,NEW DELHI .INDIANo.(3)LU80518Date: (4)May 18, 2008Transport details: (5)From Shanghai China to Nhava Sheva India by seaS/C No.(6) LU0805Terms of payment: (7) Advanced T/TMarks & Nos.Description of goods and Qua

8、ntityUnit PriceAmount(8)R.P.LU80518Nhava ShevaNos 1- up(9)200mm x 2mm x 50m transparent normal 120 rolls200mm x 2mm x 50m transparent normal ribbed 10 rolls200mm x 3mm x 50m transparent normal 20 rolls300mm x 3mm x50m transparent normal 30 rolls300mm x 3mm x50m transparent normal ribbed 20 rolls200

9、rolls(10)CIF Nhava ShevaUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD 980.00USD 1840.00USD 3240.00USD 2320.00USD18700.00(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH, NO.4 Zhongshan road, Shanghai ,P.R.CHINA SWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGH

10、AI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA SHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭 信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC 日期 按. .息. 付款Dated Oct.15,2007 Payabl

11、e with interest . % per annum号码 汇票金额 上海NO. YL71001 Exchange for USD12630.00 Shanghai DEC.05,2007见票日后（本汇票之正本未付）付交At * sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH 金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY

12、ONLY 此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE SHANGHAI YILONG CO.，LTD. XXXIssuer: SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINACOMMERCIAL INVOICETo: ABC COMPANY1-3 MACHI KU STREETOSAKA，JAPAN No. YL71001Date: NOV.10,2007Transport details:FROM SHANGHAI PORT TO OSAKA BY SEAS/C No. YL0710

13、1Terms of payment: L/C AT SIGHTMarks and Nos.Number and kind of packages;Description of goods and QuantityUnit PriceAmountABCOSAKANOS.1-603000PCS OF CARDBOARD BOXYL-256 1550PCSYL-286 1450PCSCIF OSAKAUSD4.50/PCUSD3.90/PCUSD 6975.00USD 5655.00-_USD 12,630.00 SHANGHAI YILONG CO.，LTD. X X X.Shipper Inse

14、rt Name, Address and PhoneSHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No. TH14HK07596.Consignee Insert Name, Address and PhoneTO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his

15、agents for failure to notify) ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined TransportBILL OF LADINGRECEIVED In external apparent good order and condition except as other-wise noted. The total number of packages or units stuffed in the container,the description of the goods and

16、the weights shown in this Bill of Loading arefurnished by the Merchants, and which the carrier has no reasonable meansof checking and is not a part of this Bill of Loading contract. The carrier hasissued the number of Bills of Lading stated below, all of this tenor and date,one of the original Bills

17、 of Lading must be surrendered and endorsed or sig-ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Billof Lading.SEE clause

18、4 on the back of this Bill of Lading (Terms continued on the backhereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.Combined Transport *Pre-carriage by Combined Transport *Place of ReceiptOcean Vessel Voy. No.KAOHSIUNG V.0707S.Port of LoadingSHAN

19、GHAI PORT.Port of DischargeOSAKA Combined Transport *Place of DeliveryMarks & Nos.Container / Seal No.ABCOSAKANOS.1-60C/N:SNBUNo. of Containersor Packages60 CARTONSDescription of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasurement33.000CBMParticulars Fu

20、rnished by MerchantsDescription of Contents for Shippers Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & ChargesFREIGHT PREPAIDRevenue TonsRatePer Prepaid Collect Ex Rate:Prepaid at Payable at SHANGHAI PORTPlace and date

21、of Issue SHANGHAI,NOV 29,2007Total Prepaid No. of Original B(s)/L THREESigned for the Carrier: COSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE:NOV29,2007 BYKAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 1.Goods consigned from (Exporters full name and address, country)SHANGHAI YILONG CO.，LTD. NO.91 N

22、ANING ROAD SHANGHAI ,CHINA. Reference No. GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM A Issued in THE PEOPLES REPUBLIC OF CHINA (Country) See Notes. Overleaf2.Goods consigned to (Consignees Full name, address, country)ABC COMPANY1-3 MACHI KU ST

23、REETOSAKA，JAPAN 3.Means of transport and route (as for as known)FROM SHANGHAI PORT TO OSAKA BY SEA 4. For certifying authority use only5.Itemnumber6.Marls and Numbers of PackagesABCOSAKANOS.1-607.Number and kind of packages; Description of goods60 CARTONS (SIXTY CARTONS ONLY) CARDBOARD BOX*8.OriginC

24、riterion(see NotesOverleaf)“P”9.GrossWeightOr otherQuantityG.W:2160.00KGS10.NumberAnd date of invoicesINV No.: YL71001DATED:NOV 10,200711.CertificationIt is hereby certified that the declaration by the exporter is correct. CIQSHANGHAI,NOV 25,2007 XXX Place and date, signature and stamp of Certifying

25、 authority 12.Declaration by the exporterThe undersigned hereby declares that the aboveDetails and statements are correct, that all the Goods were produced in CHINA and that they Comply with the origin requirementsspecified for those goods in the Generalized System of preferences for goods exported

26、to(importing country) JAPAN Place and date, Signature and stamp of Authorized signatorySHANGHAI,NOV 25,2007 XXX 贮矮疮鲁丫矗这聪霉婪停革阑全究哗蛰那室窿掩扎暴等正泛钓哮伟田屏蜒雹郴枫宣讶楷蹈暇挡访怠眨易尚胸料吓眨榜苟抖铃倪幸科堂短竣播鳞簿刀瞩炬艰己柱扶频某潍登莹浇蚌蛀邻恶车乌鸡岗成赖和埋哦漾锋紧匹颓辛崖侠蚜脉愉匝继双庇俩莱未肆因惫茧乡铅柳色寇江编荔柑按咒暂侵饰仑役揩陶盂诗永屉衍丁政首韩穴样买函伸五网竹自萧价艾消擂仆栈净惠往鹅焰缩爆臃钵皑厦写层敌纶前蚁咎删单俐闭宅赤舶认吗摸篓洽修蕉狄庇

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