《国际商务单证缮制与操作》真题与参考答案_国际商务单证考试真题

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2009年《国际商务单证缮制与操作》真题与参考答案

一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36 分）SALES CONTRACT THE SELLER: NO.YH08039 SHANDONG YIHAI IMP.& EXP.CO.,LTD.DATE: DEC.1, 2008 NO.51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER: LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS.08011.BARCELONA, SPAIN This Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellers agree to sell anD the Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anD conDitions stipulateD Below:

Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.Time of Shipment: DURING JAN.2009 BY SEA BARCELONA NOS.1-26 LoaDing Port anD Destination: FROM QINGDAO TO BARCELONA Partial Shipment anD Tranhipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL：1/1 40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：103CD137273 31C: DATE OF ISSUE ：081215 40E: APPLICABLE RULES ：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN 51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS.08011.BARCELONA, SPAIN 59: BENEFICIARY ：SHANDONG YIHAN IMP.& EXP.CO., LTD.NO.51 JINSHUI ROAD, QINGDAO, CHINA 32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00 41A:AVAILABLE WITH„BY ANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT„ 30 DAYS AFTER SIGHT 42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED 43T:TRANSSHIPMENT：NOT ALLOWED 44E:PORT OF LOADING：ANY CHINESE PORT 44F:PORT OF DISCHARGE ：VALENCIA, SPAIN 44C:LATEST DATE OF SHIPMENT：090115 45A:DESCRIPTION OF GOODS GOODS AS PER S/C NO.YH08036 DATED ON DEC.1, 2008 CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO PACKING: 200PCS/CTN 46A:DOCUMENTS REQUIRED 1.SIGNED COMMERCIAL INVOICE IN 3 COPIES 2.CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3.PACKING LIST IN 3 COPIES 4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONS BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL(BLUE ANCHOR LINE)VILTRANS(CHINA)INT’L FORWARDING LTD.OR VILTRANS SHIPPING(HK)CO., LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT 经审核信用证需要修改的内容如下：

________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________

二、根据已知资料指出下列单据中错误的地方。（本题共24 分）已知资料（1）： SALES CONTRACT Contract No.: NJT090218 Date: FEB.18, 2009 SigneD at: Nanjing, China The Seller: NANJING JINLING TEXTILE CO., LTD.ADDre: UNIT A 18/F，JINLING TOWER，NO.118 JINLING ROAD, NANJING, CHINA The Buyer: DEXICA SUPERMART S.A.ADDre: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM This Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellers agree to sell anD Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anD conDitions stipulateD Below:

10% more or le in quantity anD amount are acceptable.Packing: IN CARTON Shipping Mark: N/M Time of Shipment: Within 30 Days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUM Tranhipment anD Partial Shipment: AlloweD.Insurance: to Be effecteD By the Seller for 110% of full invoice value covering all risks up to port of Destination anD war risks incluDeD with claim payable at Destination.Terms of Payment: By 100% Irrevocable Letter of CreDit in favor of the Sellers to Be available by sight Draft to Be openeD anD to reach China Before APRIL 1, 2009 anD to remain valiD for negotiation in China until the 21 Days after the foresaiD Time of Shipment.L/C must mention this contract number L/C aDviseD By BANK OF CHINA JIANGSU BRANCH.ALL Banking Charges outsiDe China are for account of the Buyer.The Seller The Buyer NANJING JINLING TEXTILE CO., LTD.DEXICA SUPERMART S.A.钟山 ALICE

已知资料（2）：

1．装运信息：指定APL 承运，装期2009.04.19；船名PRINCESS；航次V.018 2．装箱资料：合计108 箱，装入1X20’ 集装箱。

3．商业发票号：NJT090218-09，签发日期2009 年4 月10 日。4．信用证号：CMKK9180205（1）一般原产地证（12 分）

（2）保险单（12分）

中国人民保险公司江苏省分公司

THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH 货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY 发票号(INVOICE NO.)NJT090218-09 保单号次 PYIE2006080 合同号(CONTRACT NO.)NJT090218 POLICY NO.信用证号(L/C NO.): CCPIT 091810528 被保险人：InsureD: NANJING JINLING TEXTILE LTD.中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA(HEREINAFTER CALLED “THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.一般原产地证缮制错误的地方有： 保险单缮制错误的地方有：

三、请根据银行来证及货物明细，缮制出口单据。（每小题8 分，共40 分）1．货物明细 商品名称：Trolley Cases

发票号码：TSI0801005 发票日期：2008-8-5 授权签字人：张平 装运船名：DONGFENG 航 次：V.369 装船 日 期：2008-8-23 运输标志：ORTAI TSI0601005 NEW YORK C/NO.1-1231 原产地标准：“P” 2．信用证相关内容

27: Sequence of Total ：1/1 40A: Form of Documentary CreDit：IRREVOCABLE 20: Documentary CreDit Number：N5632405TH11808 31C: Date of Iue：080715 31D: Date anD Place of Expiry：080909 CHINA 51D: Applicant Bank：CITY NATIONAL BANK 133 MORNINGSIDE AVE NEW YORK, NY 10027 Tel:001-212-865-4763 50: Applicant：ORTAI CO., LTD.30 EAST 40TH STREET, NEW YORK, NY 10016 TEL:001-212-992-9788 FAX: 001-212-992-9789 59: Beneficiary：DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789 32B: Currency CoDe Amount：USD 22422.00 41D: Available With/By：ANY BANK IN CHINA BY NEGOTIATION 42C: Drafts at：SIGHT 42D: Drawee ：ISSUING BANK 43P: Partial Shipments：NOT ALLOWED 43T: Transhipment：NOT ALLOWED 44E: Port Of LoaDing：DALIAN,CHINA 44F: Port Of Discharge：NEW YORK,U.S.A 44C: Latest Date of Shipment：080825 45A: Description of GooDs anD/or Services：

CIF NEWYORK TROLLEY CASES AS PER SC NO.TSSC0801005 46A: Documents RequireD +MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPYES INDICATING L/C NO.AND CONTRACT NO.CERTIFYING THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.+FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BANK MARKED FREIGHT PREPAID AND NOYIFY APPLICANT +PACKING LIST IN 2 COPYES ISSUED BY THE BENEFICIARY +ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORM ISSUED BY A TRADE AUTHORITY OR GOVERNMENT BODY +INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED IN BANK FOR 110 PERCENT OF INVOICE VALUE COVERING ICC CLAUSES(A).+MANUFACTURER’S QUALITY CERTIFICATE CERTIFYING THE COMMODITY IS IN GOOD ORDER.+BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER SHIPMENT.47A: ADDitional ConDitions +UNLESS OTHERWISE EXPRESSLY STATED, ALL DOCUMENTS MUST BE IN ENGLISH.+ANY PROCEEDS OF PRESENTATIONS UNDER THIS DC WILL BE SETTLED BY TELETRANSMISSION AND A CHARGE OF USD50.00(OR CURRENCY EQUIVALENT)WILL BE DEDUCTED.49: Confirmation Instructions ：WITHOUT 57D: ADvise Through Bank：BANK OF CHINA DALIAN BRANCH 72: SenDer to Receiver Information：

DOCUMENTS TO BE DESPATCHED BY COURIER SERVICE IN ONE LOT TO CITY NATIONAL BANK 3．制单

（1）质量证明（8 分）

DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789（2）商业发票（8 分）

（3）装箱单（8 分）

（4）普惠制产地证（8 分）

5）受益人证明（8 分）

DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789 2009

一．根据合同审证，指出不符之处并提出修改意见（共36分）（备注：如果写成“XX行错，应该改为XXXXX”，也给全分）1．31C: 开证日期比合同规定晚了半个月；（2 分）

2．31D: 有效期规定为“090202”与合同规定不符；（1 分）应改为“090215”；（1 分）

3．31D:到期地点“SPAIN” 与合同规定不符；（1 分）应改为“CHINA”；（1 分）4．59: 受益人名称与合同规定不符；（1 分）应改为“SHANDONG YIHAI IMPORT AND EXPORT CO.，LTD”；（1 分）

5．32B: 货币名称与合同规定不符；（1 分）应改为“USD”；（1 分）

6．42C: 汇票付款期限与合同规定不符；（1 分）应改为“AT SIGHT”；（1 分）7．42A: 汇票付款人为开证申请人不妥；（1 分）应改为“BANCO SANTANDER, S.A”；（1 分）

8．43P: 不允许分批与合同规定不符；（1 分）应改为“ALLOWED”；（1 分）9．43T: 不允许转运与合同规定不符；（1 分）应改为“ALLOWED”；（1 分）10．44F: 目的港与合同规定不符；（1 分）应改为“BARCELONA”；（1 分）11．44C: 最迟装运期与合同规定不符；（1 分）应改为“090131”；（1 分）12．45A: 合同号与合同规定不符；（1 分）应为“YH08039”；（1 分）13．45A: 数量与合同规定不符；（1 分）应分别改为“BLACK COLOUR/5000PCS” 和“BROWN COLOUR/8000PCS”；（1 分）

14．45A: 每箱的件数不符；（1 分）应为“500PCS/CTN”；（1 分）

15．46A: 海运提单的运费项目不符；（1 分）应为“Freight Collect”；（1 分）16.46A: 要求提供保险单与FOB 术语不符；（1 分）应要求取消；（1 分）17．71B: 所有的费用由受益人负担不妥；（1 分）应改为“ALL CHARGES OUTSIDE SPAIN ARE TO BE BORN BY BENEFICIARY ”；（1 分）18．48: 交单期规定不合适；（1 分）应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；（1 分）

二.根据已知资料指出下列单据中错误的地方：（共24分）(如果学生只是指出错误不改正，不给分，必须修改)1．一般原产地证（12 分）

⑴.Exporter 栏应填写“NANJING JINLING TEXTILE CO., LTD.年国际商务单证缮制与操作真题参考答案 UNIT A 18/F，JINLING TOWER，NO.118 JINLING ROAD, NANJING, CHINA”(1 分)⑵.Consignee 栏应填写“DEXICA SUPERMART S.A.BOULEVARD PACHECO 44 B-1000 BRUSSELS, BELGIUM”(1 分)⑶.Means of transport anD route 栏应填写“FROM NINGBO PORT, CHINA TO BRUSSELS, BELGIUM(1 分)BY SEA”(1 分)⑷.Country/region of Destination 栏应填写“BELGIUM”(1 分)⑸.Marks anD Numbers 栏应填写“N/M”(1 分)⑹.Number anD kinD of packages 应填写“PACKED IN(108)ONE HUNDRED AND EIGHT CARTONS ONLY.”；(1 分)Description of gooDs 应填写“GIRLS GARMENTS”(1 分)⑺.Quantity 栏应填写“10800(1 分)PCS”(1 分)⑻.Number anD Date of invoices 栏应填写“NJT090218-09(1 分)APR.10,2009”(1 分)2．保险单（12 分）

⑴ 信用证号(L/C NO.)栏应填写“CMKK9180205”(1 分)⑵ 标记MARKS&NOS 栏应填写“N/M”(1 分)⑶ 包装及数量QUANTITY 栏应填写“10800PCS”(1 分)⑷ 保险货物项目DESCRIPTION OF GOODS 栏应填写“GIRLS GARMENTS”(1 分)⑸ 保险金额AMOUNT INSURED栏应填写“USD59400.00”(1分)⑹ 总保险金额 TOTAL AMOUNT INSURED 栏应填写:“US DOLLARS FIFTY NINE THOUSANDS FOUR HUNDRED ONLY”(1 分)⑺ 启运日期DATE OF COMMENCEMENT 栏应填写:“APR.19,2009”(1 分)⑻ 自From 栏应填写:“NINGBO PORT CHINA”(1 分)⑼ 承保险别CONDITIONS 栏应填写:“All Risks anD War Risks”(1 分)⑽ 赔款偿付地点CLAIM PAYABLE AT 栏应填写:“BRUSSELS IN USD”(1 分)⑾ 出单日期ISSUING DATE 应早于装期2009.04.19(1 分)⑿ 应由中国人民保险公司江苏省分公司签发保险单(1 分)三.缮制出口单据（每单8分，共40分）1.质量证明

DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789 QUALITY CERTIFICATE(1 分)AUG.23,2008 之前的一个日期都可以(1 分)INVOICE NO.TSI0801005(1 分)或者： L/C:N5632405TH11808 DATE: AUG.5,2008(1 分)DATE:JUL.15,2008 TO WHOM IT MAY CONCERN:(1 分)WE HEREBY CERTIFY THAT THE COMMODITY IS IN GOOD ORDER.(1 分)DALIAN TAISHAN SUITCASE & BAG CO., LTD.(1 分)张 平(1 分)（备注：如果将张平写成英文或者“XXX”也给全分）（2）商业发票

TOTAL VALUE IN WORDS: SAY U.S.DOLLARS TWENTY TWO THOUSAND FOUR HUNDRED AND TWENTY TWO ONLY(0.5 分)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.(0.5 分)DALIAN TAISHAN SUITCASE & BAG CO., LTD.张 平(0.5 分)（备注：如果将张平写成英文或者“XXX”也给全分）（3）装箱单

TOTAL PACKAGES IN WORDS: SAY ONE THOUSAND TWO HUNDRED AND THIRTY ONE CARTONS ONLY.(0.5 分)DALIAN TAISHAN SUITCASE & BAG CO., LTD.(0.5 分)张 平(0.5 分)（备注：如果将张平写成英文或者“XXX”也给全分）（4）普惠制产地证

（5）受益人证明

DALIAN TAISHAN SUITCASE & BAG CO., LTD.66 ZHONGSHAN ROAD DALIAN 116001, CHINA TEL:0086-0411-84524789 BENEFICIARY’S CERTIFICATE(1 分)AUG.24,2008 到AUG.28,2008 之间的某一天都可以(1 分)INVOICE NO.TSI0801005(1 分)或者： L/C:N5632405TH11808 DATE: AUG.5,2008(1 分)DATE:JUL.15,2008 TO WHOM IT MAY CONCERN:(1 分)WE HEHEBY CERTIFY THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER SHIPMENT.(1 分)DALIAN TAISHAN SUITCASE & BAG CO., LTD.(1 分)张 平(1 分)（备注：如果将张平写成英文或者“XXX”也给全分）