[财经类试卷]国际商务单证员（单证操作与缮制）模拟试卷6及答案与解析.doc

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1、国际商务单证员（单证操作与缮制）模拟试卷 6 及答案与解析一、根据合同审核信用证（本题 20 分）1 1审证资料 GUANGZHOU ABC TRADING Co，LTD NO87 HAIBIN STREETGUANGZHOU CHINA Tel ：0086-20-62385859 SC No：GZSC070615 Fax：0086-20-62385857 Date ：June 15,2007 Email：GZA163com PI NO：EP07051806 SALES CONTRACT TO： THAILAND ABC TRADING COMPANY NO.452 PEAR ROAD,BAN

2、GKOK THAILAND This contract is made by and between the Sellers and Buyers，whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below：(1)Packing：PHOENIX BIKE I：Packed in 1 carton of 2 sets each PHOENIX BIKE II：Packed in 1 carto

3、n of 2 sets each Packed in one 40FCL (2)Delivery From GUANGZHOU，CHINA to BANGKOK，THAILAND (3)Shipping marks：NM (4)Time of Shipment：Latest Date of Shipment Sep15，2007 (5)PartiaI Shipment：Not Allowed (6)Transshipment：Allowed (7)Terms of Payment：By Irrevocable Letter of Credit to be available at 30 DAY

4、S after sight draft to be opened by the sellers (8)Arbitration： Any dispute arising from the execution of or in connection with this contract shall be settled arnicably through negotiationIn case no settlement can be reached through negotiation，the case shall then be submitted to China International

5、 Economic & Trade Arbitration Commission in Beijing(or in Shanghai)for arbitration in accordance with its arbitration rulesThe arbitration award is final and binding upon both partiesThe fee for arbitration shall be borne by the losing partyDOCUMENTARY CREDITSEQUENCE OF TOTAL *27： 11FORM OF DOCCREDI

6、T *40A： REVOCABLEDOCCREDIT NUMBER *20：TH07070 168DATE 0F ISSUE 3lC：07070IDATE AND PLACE OF EXPIRY *31D：DATE 07 l 120 PLACE THAILANDAPPLICANT *50：THAILAND ABC TRADING COMPAN Y NO45 PEAR ROADB ANGKOK rrHAllANDISSUING BANK 52A：CENTRAL BANK OF THAIIAND 69HERBI ROAD BANGKOK THAILAN DBENEFICIARY *59：GUANG

7、ZHOU ABC IMPORT&EXPORT CO，LTD NO87 HAIBTN sTREETGU ANGZItOU CHINAAMOUNT *32B：CURRENCY CNY AMOUNT 40 30000AVAILABLE WITHBY *41D：BANK OF CHINA BY NEGOTIATlONDRAFTS AT 42C：45 DAYS AFrER SIGHTDRAWEE 42A：CENTRAL BANK OF THAILAND 69HERBI ROAD BANGKOK THAILANDPARTIAL SHIPMENTS 43 P：ALLOWEDTRANSSHIPMENT 43T

8、：NOT ALLOWEDLOADING ON BOARD 44A ：SHANGHAlFOR TRANSPORTATION NO 44B：BANGKOK THAlLAND LATEST DATE OF SHIPMENT 44C：0708 15 DESCRIPT OF GOODS 45A：PHOENIX BIKE AS PER PROFORMA INVOICE NO EP0707l 806 DATED MAY 182007 FOB GUANGZHOUDOCUMENTS REQUIRED 46A：+SIGNED COMMERCIAL INVOICE1 ORIGINAL AND 3 COPIES +P

9、ACKING LIST1 ORIGINAL AN D 3 COPIES +CERTIFICATE OF ORIGINISSU ED BY THF ENTER-EXIT INSPECTION AND QUARA NTINE OF THE PEOPLES REPUBLIC 0F CHINA +FULL SET OF BL(3 ORIGINALS AND 3 COPIES)CLEAN ON BOARDMARKED“FREIGHT COLLECT”CONSIGNED TO：TH A1LA N D ABC TRADING COMPANY NO452 PEAR ROAD BANGKOK THAILAND

10、NOTIFY：AS CONSIGNEECHARGES 7lB： ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARY PERIOD FOR PRESENTATION 48： DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALITIDY OF THE IC2审证要求根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出： (1)_ (2)_ (3)_ (4)_ (5)_ (

11、6)_ (7)_ (8)_ (9)_ (10)_ (11)_ (12)_ (13)_二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 已知资料： (1)出口商名称及地址：天津海龙贸易公司(4356300998) TIANJIN HAILDNG TRADING CO，LTD NO3，NANKAI STREET，XUANWU DISTRICT，TIANJIN ，CHINA (2) 客户名称及地址： CANADA ABC TRADING COMPA NY 2222 ORCHARD ROADTORONTO CANADA (3)货物描述： 李宁运动衫 FOB TIANJIN LINING S

12、PORT SHIRT Size 7 5 000 SETS USD3500SET USDl75 00000LINING SPORT SHIRT Size 9 6 000 SETS USD3800SET USD228 00000 装箱情况：Packed in 1 carton of 20pcs each 项 目 ： CTNS GW(KGS) NW (KGS) LINING SPORT SHIRT Size 7 250 1 02 500 82 000 LINING SPORT SHIRT Size 9 300 1 54 500 1 33 900 (5)付款方式：L C (6)唛头：NM (7)HSC

13、ODE：81092500 (8)装运信息：班轮运输；装船期：200707-16；起运港：天津；目的港：多伦多 (9)BL NO：TMC0707162l；BL DATE：JULY 16，2007；VESSEL：TMCSSEL V890 (10)集装箱号码：TMCIJ98217l 20FCL 自重： 2 234KGS (11)境内货源地：天津 (12)生产厂家：天津塘沽服装厂(13) 海关编号：3459322076 中华人民共和国海关出口货物报关单 预录入编号： 海关编号：要求：根据上述资料用英文改正报关单上的错误，并将其补充完整。(空白单据略)三、根据已知资料制单（本题 40 分）3 已知资料：

14、 合同号及日期：YL20070610 日期：20070610 商业发票号及日期：IY20070710 日期：20070710 客户名称及地址：TS MAPLE COMPANY 19 VTRA ORCHARD ROAD SINGAPORE 付款方式：DP AT SIGHT 装运信息：班轮运输；装船期：20070716；起运港：天津；目的港：新加坡 船名航次：RECKMERS V768 价格条款： CIF SINGAPORE 货物描述： SILK BLOUSES Size 7(160cm) 5 000SETS USD3500SET USDl75 00000 SILK BLOUSES Size 9(

15、1 70cm) 6 000SETS USD3800SET USD228 00000 装箱情况：Packed in 1 carton of 20pcs each 项目： CTNS GW(KGS) N W (KGS) MEAS(CBM) SILK BLOUSES Size 7(160cm) 250 10KG250 08KG200 002M 35 SILK BLOUSES Size 9(170cm) 300 15KG450 13KG390 003M 39 保险：FOR 1 10 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK

16、唛头：NM 我方收款银行：BANK OF CHINA TIANJIN BRANCH 要求：根据以上资料，在下面表格中缮制汇票、商业发票、装箱单、保险单各一份。1商业发票(15 分) BELLING YILIAN CLOTHING MANUFA CTURE CO，LTD CHANGPING DISTRICT，BELLING，CHINA TEL：00861062387997 INVNO： FAX：00861062387995 DATE： PI NO： COMMERCIAL INVOICE TO： FROM TO LC NO： ISSUED BY：TOTAL AMOUNT：WE HEREBY CER

17、TIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN. _ 2装箱单(10 分)BELLING YILIAN CLOTHING MANUFACTURE CO，LTD. CHANGPING DISTRICT，BELLING， CHINA TEL：00861062387997 INVOICE NO.： FAX：0086-10-62387995 DATE：P/I NO： PACKING LISTTO：SAY TOTAL*ONLY 3保险单(10 分) 中 保 财 产 保 险 有 限 公 司 The Peoples Insurance(Pr

18、operty)Company of China,Ltd 发票号码 保险单号次 InvoiceNo Policy No 海洋货物运输保险单 MARINE CARGO TRANSPORTATIoN INSURANCE POLICY 被保险人 Insured：_ 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，按照本保险单承担的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，特签本保险单。 This policy of Insurance witnesses that The Peoples Insurance(Property)Company of Chin

19、a，Ltd(hereinafter called“The Company”) ，at the request of the Insured and consideration of the premium paid to the The Companyundertakes to insure the undermentioned goods in transportation subject to the condition of this Policy as per the Clauses printed overleaf and other speciM clauses attached

20、hereon承保险别 货物标记 Condition Marks of Goods 总保险金额：Total Amount Insured_ 保费 运输工具 开航日期 Premium_Per conveyance SS_Slg On or abt_ 起运港 目的港From_To_ 所保货物，如发生本保险单项下可能引起索赔的损失或损坏。应立即通知本公司下属代理人察 勘。如有索赔，应向本公司提交保险单正本(本保险单共有份正本)及有关文件。如一份正本已 用于索赔。其余正本自动失效。 In the event of loss or damage which may result in a claim un

21、der this Policy，immediate notice must be given to the Companys Agent as mentioned hereunderClaim ，if any，one of the Original Policy which has been issued inOriginal(s)together with the relevant documents shall be surrendered to the CompanyIf one of the Original Policy has been accomplished，the other

22、s to be void 中保财产保险有限公司 THE PEOPLES INSURANCE(PROPERTY)COMPANY OF CHINALTD 赔款偿付地点 Claim payable at_ 日期 在 Date_at_Gneral Manager：_ 地址： Address_ 4汇票(10 分) BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under_Irrevocable LC No_ Date_支取 Payable With Interest_ _按_息_付款 号码 汇票金额 天津 No._Exchange for_TIANJIN_ 见票_日后(本汇票之副本未

23、付)付交_金额_ AT_sight of this FIRST of Exchange(Second of Exchange being unpaid)Pay to the order of _the sum of 款已收讫 Value received_ _ 此致： To：_ _ _ 国际商务单证员（单证操作与缮制）模拟试卷 6 答案与解析一、根据合同审核信用证（本题 20 分）1 【正确答案】 (1)*40A: REVOCABLE 改为： IRREVOCABLE(2)*31D：DATE 071120 PLACE THAIIAND 改为：DATE 2007-11-20 PLACE CHINA

24、(3)*50 N0 45 PEAR ROAD 改为：NO452 PEAR ROAD(4)*59 NO 87 HAIBTN STREET 改为： NO87 HAIBIN STREET(5)*32B： CURRENCY CNY AMOUNT 40 30000 改为：CURRENCY USD AMOUNT 40 30000(6)42C：45 DAYS AFTER SIGHT 改为：30 DAYS AFTER SIGHT(7)43P： ALLOWED 改为： NOT ALIJOWED(8)43T： NOT ALLOWED 改为：ALLOWED(9)44A： SHANGHAI 改为：GUANGZHOU(

25、10)44C：070815 改为： 2007-09-15(11)45A： EP07071806 DATED MAY 182007 改为： EP07051806 DATED MAY 182007(12)45A FOB GUANGZHOU 改为： CFR GUANGZHOU(13)46A FREIGHT COLLECT 改为：FREIGHT PREPAID二、根据已知资料改正下列单据中错误的地方（本题 30 分）2 【正确答案】 中华人民共和国海关出口货物报关单预录入编号： 海关编号：三、根据已知资料制单（本题 40 分）3 【正确答案】 1商业发票 BEIJING YILIAN CLOTHING

26、 MANUFACTURE Co， LTDCHANGPING DISTRICT，BEIJING，CHINATEL：00861062387997 INVNO：IY20070710FAX：00861062387995 DATE： 20070710P I NO：Y120070610COMMERCIAL INVOICETO：TS M APLE COMPANY19 VTRAORCHARD ROAD SINGAPOREFROM TIA NJIN TO SINGAPORELC NO： ISSUED BY：TOTAL AMOUNT：SAY USD FOUR HUNDRED AND THREE THOUSAND

27、ONLYWE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN2装箱单 BEIJING YILIAN CLoTHING MANUFA CTURE CO，LTDCHANGPING DISTRICT，BEIJING，CHINATEL：0086-10-62387997 INVOICE NO：IY20070710FAX：0086-10-62387995 DATE： 20070710P I NO：YL20070710PACKING LISTTO：TS MAPLE COMPANY19 VTRA ORCHARD ROAD

28、STNGAPORE3保险单 中保财产保险有限公司 The Peoples Insurance(Property)Company of China，Ltd 发票号码 保险单号次 Invoice No.IY20070710 Policy N0 海洋货物运输保险单 MAIUNE CARGO TRANSPoRTATION INSURANCE POLICY 被保险人 Insured： BEIJING YILIAN CLOTHING MANUFACTURE CO，LTD 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，按照本保险单承担的险别和背面所载条款与下列特别条款承保

29、下列货物运输保险，特签本保险单。 This policy of Insurance witnesses that The Peoples Insurance(Property)Company of China，Ltd(hereinafter called“The Company”)，at the request of the Insured and consideration of the premium Daid to the The Companyundertakes to insure the under-mentioned goods in transportation suhject

30、 to the condilion of this Policy as per the Clauses printed overleaf and other special clauses attached hereon承保险别 货物标记 Condition Marks of Goods FOR 110OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKAS PER P1CCDATE l11981 AS PER INVOICE NOIY20070710 总保险金额： Total Amount Insured：SAY USD FOUR HUND

31、RED AND FORTY THREE THOUSAND THREE HUN-DRED ONLY.保费 运输工具 开航日期：PremiumAS ARRANGED Per conveyance SSRECKMERS V.768 SlgOn or abt ASPER BL 起运港 目的港 From TIANJIN,CHINA To SINGAPORE 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下属代理人察勘。如有索赔，应向本公司提交保险单正本(本保险单共有_份正本)及有关文件。如一份正本已用于索赔，其余正本自动失效。 In the event of loss or da

32、mage which may result in a claim under this Policy，immediate notice must begiven to the Companys Agent as mentioned hereunderClaim，if any，one of the Original Policy which has been issued inOriginal(S)together with the relevant documents shall be surrendered ftchc CompanyIfone of the Original Policy

33、has been accomplished，the others to be void THE PEOPLES INSURANCE(PROPERTY)COMPANY OF CHINALTD SINGAPORE BRANCH99 WEST 37TH STREET，SINGAPORETEL：36345436436 FAX：36345436437 中保财产保险有限公司 THE PEOPLES INSURANCE(PROPERTY)COMPANY OF CHINA，LTD 赔款偿付地点 Claim payable at (SINGAPORE IN USD)日期 在 Date (JULY 14,2007) at (TIANJIN) General Manager：(王涛)地址：Address：(TIANJIN,CHINA)4汇票