[财经类试卷]国际商务单证员单证操作与缮制（汇票的缮制、结汇单据的审核）模拟试卷1及答案与解析.doc

《[财经类试卷]国际商务单证员单证操作与缮制（汇票的缮制、结汇单据的审核）模拟试卷1及答案与解析.doc》由会员分享，可在线阅读，更多相关《[财经类试卷]国际商务单证员单证操作与缮制（汇票的缮制、结汇单据的审核）模拟试卷1及答案与解析.doc（7页珍藏版）》请在麦多课文档分享上搜索。

1、国际商务单证员单证操作与缮制（汇票的缮制、结汇单据的审核）模拟试卷 1 及答案与解析一、根据已知资料改正下列单据中错误的地方（本题 30 分）0 根据相关资料审核单据并改错。Form of Doc Credit *40A：IRREVOCAB ，EDocCredit Number *20： BL121805Date of Issue 31C： 120325Expiry *31D.Date 120531 Place CHINAApplicant *50： THOMAS IMPAND EXPCOMPANY 32 BLUEBIRD STREET BANGKOK THAILANDApplicant Ba

2、nk 51： KRUNG THAI BANK PUBLIC CO ，LTD.BANGKOKBeneficiary *59：HANGZHOU HOPESHOW GARMENTS CO ，LTD. 842 MOGANSHAN ROAD HANGZHOU CHINAAmount *32B：Currency USD Amount 36 30000Available withby *41D：ANY BANK BY NEGoTIATIONDraft at 42C： AT SIGHT FOR FULL INVOICE VALUEDrawee 42D： KRUNG THAI BANK PCL SUANMALI

3、 IBC BANGKOKPartial Shipments 43P：PROHIBITEDTransshipment 43T：PERMITPort of Loading 44E： SHANGHAIPort of Discharge 44F： BANGKOKDescriptof Goods 45A：65 PCT COTTON 35 PCT RAYON LADIESCOATS CIF BANGKOKITEM NO3501T，1000PCS，USD900PCITEM NO3501B，1000PCS，USD950PCITEM NO3502T，1000PCS，USD880PCITEM NO3502B，10

4、00PCS，USD900PCDocuments Required 46A：+MANUALLY SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE CERTIFYING THAT ALL DETAILS ARE AS PER PROFORMA INVOICE NO TH120316 DATED 2012 一 0316 AND ALSO SHOW THE FREIGHT CHARGE， PREMIUM， FOB VALUE AND COUNTRYOF ORIGIN SEPARATELY+FULL SET CLEAN ON BOARD OCEAN BILLS OF

5、LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT AND SHOWING THE NAME AND ADDRESS OF THE SHIPPING AGENT A DESTINAION+SIGNED PACKING ASSORTED LIST IN QUADRUPLICATE STATING THAT ONE PC IN ONE PP BAG AND 48PCS IN AN EXPORT CARTON+SIGNED CERTIFICATE OF ORIGIN IN DUPLICAE SHOWING THE

6、NAME OF THE MANUFACTURER+INSURANCE POLICY IN DUPLICATE FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICC DATED 01011981 WAREHOUSE TO WAREHOUSE CLAUSE INCLUDED IN T HE SAME CURRENCY OF THE DRAFTS CLAIM PAY ABLE IN THAILAND+BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF NN SHIPP

7、ING DOCUMENTS HAS BEEN SENT TO THE APPLICANT DIRECTLY IMMEDIATELY AFTER SHIPMENT EFFECTEDAdditional Cond47A：+ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER AND DATE AND NAME OF THE ISSUING BANK+A DISCREPANCY HANDI，ING FEE OF USD10000 SHOULD BE DEDUCTED AND INDlICATED ON THE BILL SCHEDULE FOR EACH PRESENT

8、ATION OF DISCREPANT DOCUNENTS UNDER THIS CREDIT+THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT ICC PUBLICATION NO600Presentation Period 48： WITHIN 15 DAYS AFTER THE DATE OF BL BUT WITHIN THE VALIDITY OF THIS CREDITConfirmation *49： WITHOUTAdvising through 5

9、7： THIS CREDIT IS ADVISED THROUGH BANK OF CHINA HANGZ HOU BRANCHDetails of Charges 71B： ALL BANKING CHARGES OUTSIDE THAILAND ARE FOR THE ACCOUNT OF BENEFICIARYInstruction 78：ON RECEIPT OF DOCUMENTS CONFIRMING TO THE TERMS OF THIS DOCUMENTARY CREDIT，WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF TH

10、E CREDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS，WHICH SHOULD INCLUDE YOUR UID NUMBER AND THE ABA CODE OF THE RECEIVING BANKSend to rec info72： DOCUMENTS TO BE DISPATCHED BY COURIER SERVICE IN ONE LOT TO BANK OF CHINA BANGKOK BRANCH TRADE SERVICES，26 BOLIDEN ROAD，BANGKOK，TH AILAND相关资料如下。发票号码：HS12E0428

11、发票日期：2012 年 4 月 28 日提单号码：COS1205851 提单日期：2012 年 5 月 10 日船名：ZHEN HUAV007S 原产地证号：6838992商品编号：62099000 20 尺拼箱，CFSCFS集装箱号：COSU561753 封号：12153毛重：16 千克 净重：145 千克外箱尺码：604040CMS 保单号码：201231001789626合同号码：HS120316 合同日期：2012 年 3 月 16 日海运费：864 美元 保险费：80 美元议付银行：中国银行杭州分行船公司在目的港的代理的名称与地址：COSCO BANGKOK BRANCH36 JER

12、VA ROAD，BANGKOK，THAILAND生产厂家名称：H ANGZHOU LINGLONG GARMENTS FACTORY唛头：THOMASTHl20316BANGKOKNOS180回答问题：1 请用中文回答该信用证要求受益人提交的单证名称。2 改正保险单上的错误。3 改正提单上的错误。二、根据已知资料制单（本题 40 分）4 请根据资料填制商业汇票。INVOICE NO：TU231ISSUING BANK：KUWAIT REAL ESTATE BANKLC NO：SP00256 DATED MARCH 2l，2012INVOICE AMOUNT：USD978500BENEFICIA

13、RY：BEIJ ING NATIONAL NATIVE PRoDUCE IMP&EXPCORPORATIONAPPLICANT：HAMEED ALI AL TUHOO CO，KUWAITNEGOTIATNG BANK： THE INDUSTRIAL&COMMERCIAL BANK OF CHINADATE OF NEGOTIATION：APRIL 18，2012AVAILABLE WITH YOUR DRAFT AT SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE.ALL DRAFTS MUST BE MARKED“DRAWN UNDER KUWAIT

14、 REAL ESTATE BANK”BILL OF EXCHANGENO_ Date _EXCH ANGE FORAt DAYS AFTER_Sight of THIS SECOND BILL of EXCHANGE(First of the tenor and date being unpaid)Pay to_or order the sum ofDrawn under_LC NO_ Dated_TO _5 请根据资料填制商业汇票。COVERING 3000DOZ OF GARMENTS AT JPY 202 PER DOZ UNDER CONTRACT NO：02P1744THE BUYE

15、RS SHALL DULY ACCEPT THE DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT 90 DAYS UPON FIRST PRESENTATION AND MAKE PAYMENT ON ITS MATURITYTHE SHIPPING DOCUMENTS ARE TO BE DELIVERED AGAINST PAYMENT ONLYCOLLECTING BANK：THE BANK OF TOKYO，LTD. PO BOX 240，NAGOYAiNAKA，NAGOYA，460-91 JAPANPRINCIPAL：SHANHAI FENGHUA

16、 TEXTILES IE CORP 25 GUANGDONG ROAD，SHANGHAI，CHINAPAYER：TOYOHANM AND CO，LTD. 58 NISHIKI 6 一 CHOME，NAKAKUINVOICE NO：YU25868DATE OF NEGOTIATION：APR14，2012BILL OF EXCHANGENO_ Date _EXCHANGE FORAt_ Sight of THIS SECOND BILLOf EXCHANGE(First of the tenor and date being unpaid)Pay to_or order the sum ofDr

17、awn under _TO_6 根据相关资料审核单据日期。资料如下。卖方：SOUTH EAST CHINA TRADING COMPANY。买方：MHK COMPANY。成交条件：CIF NEW YORK。信用证规定交货期：不晚于 2012 年 10 月 30 日。信用证有效期：2012 年 11 月 15 日。实际装船期为：2012 年 10 月 25 日。要求：根据已知资料和惯例，改正你认为错误的单据签发日期。国际商务单证员单证操作与缮制（汇票的缮制、结汇单据的审核）模拟试卷 1 答案与解析一、根据已知资料改正下列单据中错误的地方（本题 30 分）【知识模块】 结汇单据的审核1 【正确答案

18、】 信用证要求提交的单证有汇票、发票、提单、装箱单、产地证、保险单和受益人证明信。【知识模块】 结汇单据的审核2 【正确答案】 经审核，保险单上的错误有以下几项。唛头上的发票号码错，应该是 AS PER INVNO HS12E0428。包装件数错，应该是 80CARTONS。品名错，应该是 LADIESCOATS 或者 65 PCT COTTON 35 PCT RAYON LADIESCOATS。保单金额错，应该是 USD3993000。保单金额大写错，应该是 SAY USDOLLARS THIRTY NINE THOUSAND NINE HUNDRED AND THIRTY ONLY。赔款偿

19、付地点错，应该是 THAILAND IN USD。【知识模块】 结汇单据的审核3 【正确答案】 提单上的错误有以下几项。提单收货人(抬头)错，应该是 TO ORDER O FKRUNG THAI PUBLIC CO，LTD.BANGKOK 。唛头不能用 AS PER.表示，应该明确显示其内容。毛重错，应该是 1440 00 千克。大写包装件数错，应该是 SAY EIGHTY CARTONS ONLY。运费支付情况错，应该是 FREIGHT PREPAID。漏写船公司在目的港的代理的名称与地址，应该是“THE NAM EAND ADDRESS OF THE SHIPPING AGENT AT DESTINATION：COSCO BANGKOK BRANCH 36 JERVA ROAD，BANGKOK，THAILAND”。漏写正本提单的份数，应为“THREE(3)” 。【知识模块】 结汇单据的审核二、根据已知资料制单（本题 40 分）4 【正确答案】 商业汇票。【知识模块】 汇票的缮制5 【正确答案】 商业汇票。【知识模块】 汇票的缮制6 【正确答案】 正确的单据签发日期如下。【知识模块】 结汇单据的审核