外贸单证实务练习题答案[1].doc

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1、Four short words sum up what has lifted most successful individuals above the crowd: a little bit more.-author-date外贸单证实务练习题答案12、背书人在汇票背面只有签字，不写被背书人名称，这是（D）单选题1、 单证缮制工作中，（ A ）是最基本的前提。A、正确 B、 完整 C、 及时 D、 简明2、银行依据的装运时间是以（ A ）为准A、海运提单日期 B、交单给银行日期 C、货物开始装运日期3、如汇票金额为About Five Thousand Dollars，则此汇票为（ B）A

2、、有效汇票 B、无效汇票 C、即期汇票 D、远期汇票4、在汇票的使用过程中，使汇票一切债务终止的环节是（D ）。A、出票 B、承兑 C、背书 D、付款 5、某公司签发一张汇票，上面注明“At 30 days after B/L date”， 则这是一张（B ）-。A即期汇票 B远期汇票 C跟单汇票 D光票6、在信用证业务是一种纯粹的（ A ）业务。A单据 B、 货物 C、 服务 D、 其他7、属于顺汇方法的支付方式是（ A ）。A汇付 B托收8背书人在汇票背面只有签字，不写被背书人名称，这是（ D ）A限定性背书B特别背书 C记名背书D空白背书9、以下不属于汇票必须记载的项目的是（ B ）。A

3、“Bill of exchange”“Exchange”或者“Draft” B持票人姓名 C出票地点 D付款时间10、信用证只规定了有效期，而未规定最迟装运期，则最迟装运期可理解为（A ）。A信用证到期日 信用证开立日 C、该信用证无效11、票据的必要项目必须齐全，且符合法定要求，这叫做票据的- -D-A、无因性 B、流通性 C、提示性 D、要式性12、TT、 MT和 DD的中文含义分别为- -C-A、信汇、票汇、电汇 B、电汇、票汇、信汇C、电汇、信汇、票汇 D、票汇、信汇、电汇13、债权人为向国外债务人收取销售货款或劳务价款，开具汇票委托债权人所在地银行向债务人收款的结算方式是（ A ）A

4、、托收 B、汇款 C、保函 D、信用证14、对于单据表面描述符合合同要求，而与信用证条款不一致者，开证银行（ C ）A、有义务支付货款 B、按合同要求付款C、有权拒绝付款 D、按信用证条款付款15承兑是远期汇票的（ A ）表示承担到期付款责任的行为。A付款人 B、收款人 C、出口商 D、议付行16、开证行履行付款义务后，如申请人无力付款赎单，开证行（A ）A、有权处理单据和货物 B、无权处理单据和货物17、受开证行委托，将信用证转交出口方的银行是（ D ）A、议付行 B、开户行 C、汇出行 D、通知行18、保兑行是应（ C ）的邀请，在信用证上加具保兑的银行A、通知行 B、议付行 C、开证行或

5、受益人 D、偿付行申请人19、信用证上被指明有权接受并使用信用证，凭以发货、交单、取得货款的出口商是（ D ）A、申请人 B、付款人 C、债权人 D、受益人20、经银行承兑的汇票可以流通，受益人可以随时通过（ A ），取得资金融通A、贴现 B、保兑 C、议付 D、背书21、出口商收到信用证后进行审核的主要依据是UCP600和（ C ）。A发票 B、汇票 C、贸易合同 D、进口许可证22、以下关于海运提单的说法不正确的是（ C ）A、是货物收据 B、是运输合约证据 C、是无条件支付命令 D、是物权凭证23、所有进出口单据中，作为核心单据成为其他单据制作依据的是（ B ）A装箱单 B、 发票 C、

6、 保险单 D、 提单24、通知行是（ A ）A、开证行的代理人B、承兑行的代理人C、付款行的代理人D、保兑行的代理人25、若不同包装种类的货物混装在同一集装箱内，则包装种类用（D）表示。A、 箱 B、个 C、 包 D、件26、收款最快，费用较高的汇款方式是（ A ） A、T/T B、M/T C、D/D D、D/P 27、跟单信用证统一惯例规定，商业发票必须由信用证受益人开具，必须以（ B ）为抬头。A开证行 B开证申请人 C指定付款行 D议付行 28、以下不属于受益人审证的内容的是：（ D ）。A信用证与合同的一致性 B信用证条款的可接受性 C价格条件的完整性 D开证申请人的资信29、审证时发

7、现信用证条款与买卖合同有不一致时,受益人可以要求( A )。A开证行修改 B、 偿付行修改 C通知行修改 D、 议付行修改30承兑以后，汇票的主债务人是（ C ）A出票人 B持票人 C承兑人 D保证人31、汇票债务人承担汇票付款的责任次序在承兑后是（B）。A出票人第一背书人第二背书人 B承兑人出票人第一背书人C承兑人第一背书人第二背书人 D出票人承兑人第一背书人32出口报关单上对于“200美元”的运费单价填报正确的为（ D）A110/200/1 B、 303/200/3 C、 502/200/3 D、 502/200/233若出口散装货物，出口报关单上的件数栏和包装种类栏应填（ D）。A留空，

8、1 B、散装，1 C、1，留空 D、1，散装34、一份信用证如果未注明是否可以撤销，则是（ B ）的。A可以撤销的 B不可撤销的C由开证行说了算 D由申请人说了算35、在出口报关单的（ C ）栏中应该填报出口收汇核销单的编号。A备案号 B、随附单据 C、批准文号 D、海关编号多选题1、贸易术语中，（ BD ）买卖双方的风险划分以货交第一承运人为界。AFOB B、FCA C、CFR D、CPT 2、（AB）为银行办理国际结算业务创造了一个良好的条件。对于不熟悉商品专门知识的银行，只需凭审核相符的单据付款给卖方，再凭单据向买方索取货款归垫。A、货物单据化 B、履约证书化 C、联行 D、代理行3、结

9、算方式必须订明-ABCD-。A、具体类别 B、付款时间 C、单据和凭证 D、使用货币4、票据是非现金结算工具，具有如下特性- -ABCDE-A、流通转让性 B、无因性 C、要式性 D、提示性 E返还性5、下列属于指示性抬头的是（ AB ）A、Pay to the order of Henry Brown B、Pay to Henry Brown or order;C、Pay to Henry Brown only; D、Pay to Henry Brown6、持票人泛指尚未转让或已经转让的持有汇票的人,他可以是（ ABC ）.A、收款人 B、被背书人 C、来人 D背书人7、托收的交单方式有（

10、ABC ）A、即期D/P B、远期D/P C、D/A D、O/A8、以下哪些单据属于金融单据（ ADE ）A、汇票 B、发票 C、运输单据 D、支票 E、本票9、信用证作为一种融资工具，可以为（ ACD ）融通资金A开证行 B议付行 C出口商 D进口商 10、根据付款时间的不同，信用证可分为（ BCD ）A预支信用证 B即期信用证 C延期付款信用证 D承兑信用证11、对于信用证与合同关系表述正确的是（ ABCD ）。A、信用证的开立以买卖合同为依据 B、信用证的履行不受买卖合同的约束C、银行只根据信用证的规定办理信用证业务 D、合同是审核信用证的依据12、信用证结算方式中，必须具备的当事人有（

11、 BCD ）A保兑行 B开证行 C受益人 D申请人 13、我国海洋运输货物保险的基本险有( ABC )A、 平安险 B、 水渍险 C、 一切险 D、 外来险14、在信用证业务中的指定银行是指（ ABCD ）A付款行 B承兑行 C议付行 D通知行15下列（ ABC）单证属于出口报关的基本单证。A商业发票 B、出口货物报关单 C、 装箱单 D、出境货物报检单判簖 1、信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（X）2按照UCP600，信用证未明确禁止转运，即视为允许。（ ）3、信用证的基本当事人包括：出口商、进口商、银行。（X）4、F组的三个贸易术语均属于装运港交货的术语，因此

12、，仅适用于水上运输方式。（ X ）5、信用证依据合同内容开立，开立后受销货合同约束。（X）6、汇票的出票日期一般是议付日期，不得超过信用证的有效日期，但可以超过信用证规定的最迟交单日期。（X）7、当发现单据出现不符点后，开证行不能免除其付款责任。（X ）8、商业发票上的货物描述应详细，与信用证严格一致，不可像其他单据那样使用统称。（ ）9对于通过原通知行传递的信用证修改通知书，可部分接受其修改内容。（ X ）10、保兑信用证是由一家银行开出的信用证经另一家银行保证兑付后，该证即为保兑信用证。这样保兑行承担的是第二性的付款责任。（ X ）11、汇票金额不能超过信用证金额或允许金额。（ ）12一份

13、纸质报关单最多填报20项商品，超过20项商品，必须分单填报。( )13、偿付行不负责审单，只凭开证行指示或授权，偿付款项给议付行。（ ）14、在我国，有进出口经营权的企业就等同于享有海关报关权。（ X ）15、托收方式是商业信用，而L/C方式是银行信用，但两者都使用商业汇票。（ ）16出口货物报关单上，“集装箱箱号”一栏只需填入其中一只集装箱号，其余箱号不需在报关单上填报。（ X ）17、海运提单具有物权凭证作用。（ ）18、如果L/C规定提供保险凭证，银行也可接受保险单。（ X）19、出票日期可决定出票人的行为能力。20、“at 90 days after sight；pay to c co

14、.or order、”此见票日即为付款人承兑汇票的日期。21、出口收汇核销单的存根、正联、出口退税专用联中的相同栏目内容必须一致。（ ）22、汇票上没有出票人签字，汇票就不能成立。23、 一切险的承保范围包含了一般附加险。（ ）24、对于出口商而言，采取远期付款交单比采取远期承兑交单所承担的风险更大。X七种常见类型外贸业务员英文书信模板1.主动跟新买家建立联糸 Dear Mr. Jones: We understand from your information posted on A that you are in the market for textiles. We would like

15、 to take this opportunity to introduce our company and products, with the hope that we may work with Bright Ideas Imports in the future. We are a joint venture specializing in the manufacture and export of textiles. We have enclosed our catalog, which introduces our company in detail and covers the

16、main products we supply at present. You may also visit our online company introduction at Http:/ which includes our latest product line. Should any of these items be of interest to you, please let us know. We will be happy to give you a quotation upon receipt of your detailed requirements. We look f

17、orward to receiving your enquires soon. Sincerely, John Roberts 2.对新买家要求建立业务联糸的回复 Dear Mr. Jones: We have received your letter of 9th April showing your interest in our complete product information. Our product lines mainly include high quality textile products. To give you a general idea of the var

18、ious kinds of textiles now available for export, we have enclosed a catalogue and a price list. You may also visit our online company introduction at Http:/ which includes our latest product line. We look forward to your specific enquiries and hope to have the opportunity to work together with you i

19、n the future. Sincerely,3.向老客户介绍公司新的产品信息 Dear Mr. Jones: We have refreshed our online catalog at, and now it covers the latest new products, which are now available from stock. We believe that you will find some attractive additions to our product line. Once you have had time to study the supplement

20、, please let us know if you would like to take the matter further. We would be very happy to send samples to you for close inspection. We will keep you informed on our progress and look forward to hearing from you. Sincerely, 4.回复对某个产品的查询 Dear Mr. Jones: Thank you for your inquiry of 16 March. We ar

21、e pleased to hear that you are interested in our product toaster. Weve enclosed the photo and detailed information of the product for your reference: Product: toaster Specification: xxxxxxxxxxxxxxx Package: 1pcs/box Price: 10usd/pcs Payment: L/C For purchase quantities over 1,000pcs of individual it

22、ems we would allow you a discount of 1%. Payment is to be made by irrevocable L.C at sight. We look forward to receiving your first order. Sincerely,5.无法提供对方查询中所要求的产品时 Dear Mr. Jones: Thank you for your enquiry of 12 March cate 9 cable. We appreciate your efforts in marketing our products and regret

23、 very much that we are unable to supply the desired goods due to excessive demand. We would, however, like to take this opportunity to offer the following material as a close substitute: Cate 5, US$_ per meter FOB Shanghai, including your commission 2%. Please visit our catalog at for more informati

24、on on this item. If you find the product acceptable, please email us as soon as possible. Sincerely,6.查询对方公司的产品 Dear Sir or Madam: We know that you are exporters of textile fabrics. We would like you to send us details of your various ranges, including colors and prices, and also samples of the diff

25、erent qualities of material used. We are volume dealers in textiles and believe there is a promising market in our area for moderately priced goods of this kind mentioned. When quoting, please state your terms of payment and discount you would allow on purchases of quantities of not less than 1000 m

26、eters of individual items. Prices quoted should include insurance and freight to San Francisco. Sincerely, 7.几种报盘 (a.) Dear Mr. Jones: We thank you for your email enquiry for both groundnuts and Walnutmeat CNF Copenhagen dated February, 21. In reply, we offer firm, subject to your reply reaching us

27、on or before February 26 for 250 metric tons of groundnuts, handpicked, shelled and ungraded at RMB2000 net per metric ton CNF Copenhagen and any other European Main Ports. Shipment to be made within two months after receipt of your order payment by L/C payable by sight draft. Please note that we ha

28、ve quoted our most favorable price and are unable to entertain any counter offer. As you are aware that there has lately been a large demand for the above commodities. Such growing demand will likely result in increased prices. However you can secure these prices if you send us an immediate reply. S

29、incerely, (b.) Dear Mr. Jones: We thank you for your letter dated April 8 inquiring about our leather handbags. As requested, we take pleasure in offering you, subject to our final confirmation, 300 dozen deerskin handbags style No.MS190 at $124.00 per dozen CIF Hamburg. Shipment will be effected wi

30、thin 20 days after receipt of the relevant L/C issued by your first class bank in our favor upon signing Sales Contract. We are manufacturing various kinds of leather purses and waist belts for exportation, and enclosed a brochure of products for your reference. We hope some of them meet your taste

31、and needs. If we can be of any further help, please feel free to let us know. Customers inquiries are always meet with our careful attention. Sincerely, (c.) Re: SWC Sugar Dear Sirs, We are in receipt of your letter of July 17, 2002 asking us to offer 10,000 metric tons of the subject sugar for ship

32、ment to Japan and appreciate very much your interest in our product. To comply with your request, we are offering you the following: 1. Commodity: Qingdao Superior White Crystal Sugar. 2. Packing: To be packed in new gunny bag of 100kgs. each. 3. Quantity: Ten thousand (10000) metric tons. 4. Price:

33、 US dollars one hundred and five (US$105.00) per metric ton, Fob Qingdao. 5. Payment: 100% by irrevocable and confirmed letter of credit to be opened in our favor through A1 bank in Qingdao and to be drawn at sight. 6. Shipment: Three or four weeks after receipt of letter of credit by the first avai

34、lable boat sailing to Yokohama direct. Please note that we do not have much ready stock on hand. Therefore, it is important that, in order to enable us to effect early shipment, your letter of credit should be opened in time if our price meets with your approval. We are awaiting your reply. Sincerel

35、y,UID1514帖子664精华0积分2036外贸币685 阅读权限70在线时间30 小时注册时间2008-7-23最后登录2008-12-19查看详细资料送给外贸业朋友一些最实惠的实用语包装量 Packing Unit 箱Case 纸箱Carton 瓦椤纸箱 Corrugated Carton 旧瓦椤纸箱 Old Corrugated Carton (OCC) 木箱 Wooden Case 板条箱 Crate 木条箱 Wooden Crate 热点推荐：外贸流程常用英语之建立业务关系 商务英语海关、仓库2006，外贸人必须关注的四个问题 成为顶尖销售明星的5要素(上)竹条箱 Bamboo C

36、rate 胶合板箱 Plywood Case 三层夹板箱 3-Ply Plywood Case 镀锡铁皮胎木箱Tin Lined Wooden Case 盒Box 木盒Wooden Box 铁盒Iron Box 塑料透明盒 Plastic Transparency Box 苯乙烯盒 Styrol Box 袋Bag(Sack) 布袋 Cloth Bag 草袋 Straw Bag 麻袋 Gunny BagJute Bag 旧麻袋 Used Gunny BagOld Gunny Bag 新麻袋 New Gunny Bag 尼龙袋 Nylon Bag 聚丙烯袋 Polypropylene Bag 聚乙

37、烯袋 Polythene Bag 塑料袋 Poly Bag 塑料编织袋 Polywoven Bag 纤维袋 Fibre Bag 玻璃纤维袋 Glass Fibre Bag 玻璃纸袋 Callophane Bag 防潮纸袋 Moisture Proof Pager Bag 乳胶袋子Emulsion Bag 三层牛皮纸袋 3？ply Kraft Paper Bag 锡箔袋 Fresco Bag 特大袋 Jumbo Bag 单层完整袋子Single Sound Bag 桶 DrumUID1514帖子664精华0积分2036外贸币685 阅读权限70在线时间30 小时注册时间2008-7-23最后登录

38、2008-12-19查看详细资料木桶 Wooden Cask 大木桶 Hogshead 小木桶 Keg 粗腰桶(琵琶桶) Barrel 胶木桶 Bakelite Drum 塑料桶 Plastic Drum 铁桶 Iron Drum 镀锌铁桶 Galvanized Iron Drum 镀锌闭口钢桶 Galvanized Mouth Closed Steel Drum 镀锌开口钢桶 Galvanized Mouth Opened Steel Drum 铝桶 Aluminum Drum 麻布包 Gunny Bale (Hessian Cloth Bag) 蒲包 Mat Bale 草包 Straw B

39、ale 紧压包 Press Packed Bale 铝箔包 Aluminium Foil Package 铁机包 Hard-pressed Bale 木机包Half-pressed Bale 覃（缸）Jar 陶缸 Earthen Jar 瓷缸 Porcelain Jar壶 Pot 铅壶 Lead Pot 铜壶Copper Pot 施 Bottle 铝瓶 Aluminum Bottle 陶瓶 Earthen Bottle 瓷瓶 Porcelain bottle 罐 Can 听 Tin 绕线筒 Bobbin 笼（篓、篮、筐）Basket 竹笼（篓、篮、筐）Bamboo Basket 柳条筐（笼、篮

40、、筐）Wicker Basket 集装箱 Container 集装包/集装袋 Flexible Container 托盘 Pallet 件(支、把、个)Piece 架(台、套)Set(Kit) 安瓿 Amp(o)ule(药针支) 双 Pair 打 Dozen 令 Ream 匹 Bolt(Piece) 码Yard 卷（Roll(reel) 块Block 捆 Bundle 瓣 Braid 度 Degree 辆 Unit(Cart) 套（罩） Casing 包装形状 Shapes of Packing 圆形 Round 方形Square 三角形 Triangular(Delta Type) 长方形(

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42、小心 Care 勿掷 Dont Cast 易碎 Fragile 小心轻放,小心装运 Handle With Care 起吊点(此处起吊) Heave Here 易燃物，避火 Inflammable 保持干燥，防泾 Keep Dry 防潮 keep Away from Moisture 储存阴冷处 Keep in a Cool Place 储存干燥处 Keep in a Dry Place 请勿倒置 Keep Upright 请勿倾倒 Not to Be Tipped 避冷 To be Protected from Cold 避热 To be Protected from Heat 在滚子上移动 Use Rollers 此方向上 This Side Up 由此开启 Open from This Side 爆炸品Explosive