05年6月操作试卷及其答案

2005年6月全国国际商务单证员专业培训考试

《国际商务单证缮制与操作》试卷

一、单证改错（每小题10分，共20分） 1、已知资料

卖方：Great Wall Trading Co., LTD. 买方：TTC Corp.

合同号：GWTO0503X 成交价格：CIF TOKYO

信用证规定的交货期：不晚于2005-5-30

二、审证（每题35分）

根据下面的销售合同审核信用证

售货合同 SALES CONTRACT

卖方： Contract No.: GW2005X06 SELLERS: GREAT WALL TRADING CO., LTD Date: 2004.4.22 地址： Singed at NINGBO Address: RM201, HUASHENG BUILDING , NINGBO, P. R. CHINA Fax: 0574-******** Buyers: F. T. C. CORP. Address: AKEDSANTERINK AUTO P. O. BOX. 9. FINLAND Fax:

This contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and CARTON NINGBO HELSINKI （8）Shipping Marks: N/M （9） Time of Shipment: Within 30 days after receipt of L/C. allowing transshipment and partial

shipment.

（10） Terms of Payment: By 100% Confirmed Irrevocable of Credit in favor of the Sellers to be

available by sight draft to be opened and to reach China before MAY 1,

2004 and to remain valid for negotiation in China until the 15th days

after the foresaid Tine of Shipment. L/C must mention this contract

number L/C advised by BANK OF CHINA NINGBO BRANCH.ALL

banking charges outside China （the mainland of China）are for account

of the Drawee.

（11）Insurance: To be effected by Sellers for 110% of full invoice value covering F. P.

A. up to HELSINKI to be effected by the buyers.

（12）Arbitration: All disputes arising from the execution of or in connection with this

contract shall be settled amicable by negotiation. In case of settlement

can be reached through negotiation the case shall then be submitted to

China International Economic & Trade Arbitration Commission. In

Shenzhen（or in Beijing）for arbitration in act with its sure of

procedures. The arbitral award is final and binging upon both parties

for setting the Dispute. The fee, for arbitration shall be borne by the

losing party unless otherwise awarded.

The Seller: GREAT WALL TRADING CO.,LTD

马丁

The Buyer: ALICE .

Issue of Documentary Credit

Issuing Bank：METITA BANK LTD., FINLAND.

Doc. Credit NO：REVOCABLE

Credit Number：LRT9802457

Date of Issue：040428

Expiry：Date 040416 Place FINLAND

Applicant： F. T. C. CO.

AKEKSANTERINK AUTO P. O. BOX. 9, FINLAND

Beneficiary：GREAT WALL TRADING CO., LTD.

RM201, HUASHENG BULIDING, NINGBO, P. R. CHINA

Amount：USD3 648.00（SAY U.S. DOLLARS THIRTY SIX THOUSAND FOUR HUNDERD AND EIGHT ONLY）

Available with/by：ANY BANK IN ADVISING COUNTRY BY NEGOTIATION

Draft at...:：DRAFIS AT 20 DAYS’ SIGHT FOR FULL INVOICE V ALUE

Partial Shipments：NOT ALLOWED

Transshipment：ALLOWED

Loading in Charge：NINGBO

For Transport to：HEISINKI

Shipment Period：AT THE LATEST MAY 30, 2004

Descript. of Goods 960PCS OF HALOGEN FITTING W500, USD6.80P PER PC AS PER SALES CONTRACT GW2005M06 DD 22, 4, 2004

CIF HESINKI Documents required：* COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES

* PACKING LIST IN 2 COPIES

* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE

OUT TO ORDER,MARKED “FREIGHT PERPAID”AND NOTIFY

APPLICANT（AS INDICATE ABOVE）

* GSP CERTIFICATE OF ORIGIN FROM A, CERTIFING GOODS OF

ORIGIN IN CHINA, ISSUED BY COMPETENT AUTHORITIES

* INSUREANCE POLICY/CERTIFICATE COVERING ALL RISKS AND

WAR RISKS OF PICC. INCLUDING WARHOUSE TO WARHOUSE

CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST

120 PCT OF CIF-V ALUE.

* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS

AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS & NET

WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE,

CONTRACT NO., V ALUE.

Presentation Period： 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOUUMENT Confirmation：WITHOUT

INSTRUCTIONS：THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMALL DIRECT TO US IN TWO

CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND

DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS

INSTRUCTED BY THE NEGOTLATING BANK.

经审核以上信用证存在的问题如下：

三、根据以下制单资料缮制相关单证：（本题共45分）

（一）已知资料

1、客户名称地址：AL. BALOUSHI TRADING EST JEDDAH.

2、付款方式：20% T/T BEFORE SHIPMENT AND 80% D/P AT SIGHT

3、装运信息：指定APL承运，装期：2005.04.29；起运港：NINGBO，

目的港：JEDDAH

4、价格条款：CFR JEDDAH

5、唛头：ROYAL

05AR225031

JEDDAH

C/N: 1-460

6、货物描述：

P.P INJECTION CASES14” /22” /27” /31” 230SET@USD42.00/SET USD9660.00

P.P INJECTION CASES14” /19” /27” /31” 230SET@USD41.00/SET USD9430.00

（中文品名：注塑料四件套）

9、商业发票号：AC05AR031

要求：根据上述资料制作汇票、商业发票、装箱单

(1)缮制汇票：（本题10分）

BILL OF EXCHANGE

凭不可撤销信用证

Drawn Under Irrevocable. L/C No.

日期支取按息付款

Date Payable With interest@ %

号码汇票金额宁波

No. Exchange for Ningbo

见票日后（本汇票之副本未付）交付

At sight of this FIRST of Exchange (Second of Exchange Being unpaid) Pay

金额

to the order of The sum of

此致

To:

GREAT WALL TRADING CO., LTD

李力

（2）缮制商业发票：（本题10分）

长城贸易有限公司

GREAT WALL TRADING CO., LTD

Room 201, HUASHENG BULIDING, NINGBO, P. R. CHINA

TEL: 0574-******** FAX: 24691619

COMMERCIAL INVOICE

TO: INVOICE NO. :

INVOICE DATE:

S/C NO.:

SAY Total：

GREAT W ALL TRADING CO., LTD

（三）缮制装箱单：（每题10分）

长城贸易有限公司

GREAT WALL TRADING CO., LTD.

Room 201, HNASHENG BUILDING, NINGBO, P. R. CHINA

TEL: 0574-******** FAX: 24691619

PACKING LIST

TO: INVOICE NO. :

INVOICE DATE:

S/C NO.: FROM: TO:

SAY TOTAL:

(二)已知资料

我国广东省机械进出口公司向荷兰罗纳因贸易公司出口不锈钢铲头12000件，每件9.60美元，CIF鹿特丹、纸箱包装，每箱12件。合同规定投保一切险和战争险，运输标志为：

F.V.

ART NO=9099

ROTTERDAMI

NOS: 1-1000

该货物于2002年3月20日在广州装“东方”号运往鹿特丹

商业发票号：NM134

合同号：05MP561009

信用证号：T-027651

要求：根据以下条件填制下列保险单（本题15分）

中国人民保险公司广州市分公司

The P eople’s Insurance Company of China GUANG ZHOU Branch

总公司设于北京一九四九年创立

Head Office Beijing Established in 1949

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

发票号（INVOICE NO.）保单次号PLC876

合同号（CONTRACT NO.）

POLICY NO. 信用证号（L/C NO.）

被保险人：Insured:

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列货物运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHIANA(HEREINAFTER CALLED“THE COMPLAY”)AT THE REQUEST OF THE INSURANCE AND IN CONSIDERATION OF THE AGREED PERMIUM PAID TO THE COMPLAY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANDPORTATION TOTAL AMOUNT INSURED:

保费起运日期装载运输工具：

AS ARRANGED DATE OF COMMENCEMENT: PER CONVEYANCE: Pessession V 16

自经至

FROM：VIA TO

承保险别：

CONDITIONS：

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（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 WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED

IN ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCONPLISHED.THE OTHERS TO BE VOID.

赔款偿付地点

CLAIN PAYABLE AT: 中国人民保险公司广州市分公司

The People’s Insurance Company of China Guangzhou Branch 出单日期王天华ISSUING DATE: Authorized Signature 地址（ADD）：中国广州黄河路112号电话（TEL）：（020）86521049

地址（ADD）：邮编（POST CODE）：518000 传真（FAX）：（020）84404593

2005年6月26日试题《国际商务单证缮制与操作》答案

一、单证改错

二、审证

参考答案：

在实际业务中，信用证的开立以合同和相关惯例为依据。信用证的审核需要通知行和受益人共同完成，但各有侧重。本题主要考察受益人根据合同和《UCP500》对信用证的审核。

经审核，信用证存在以下问题：

（1）根据合同，信用证应为不可撤销的、保兑信用证，而不应为可撤销信用证。

（2）信用证有效期不应早于信用证的开立日期，一般情况下，信用证有效期应在信用证规定的最迟装运日期后10—15天。

（3）信用证的到期地点不应在芬兰，而应在中国。因为如果信用证的到期地点不在受益人所在地，则意味着受益人的全套单据必须在这个时间之前到达国外银行柜台，这对受益人不利。

（4）开证申请人的名称和地址与合同不符。开证申请人名称应为“F.T.C. CORP.”，而不是“F.T.C. CO.”。地址有拼写错误，应为“AKEDSANTERINK”，而不是“AKEKSANTERINK”。

（5）信用证金额（小写）与合同不符，应为“USD36480.00”。信用证金额大小写不一致。

（6）根据合同，应使用即期汇票，而不是远期汇票。

（7）信用证规定禁止分批装运与合同矛盾。

（8）信用证中货物数量与合同不符。应为“9600PCS”，而不是“960PCS”。

（9）信用证中货物单价与合同不符。应为“USD3.80/PC”，而不是“USD6.80/PC”。

（10）信用证中显示的合同号与合同不符。应为“GW2004X06”，而不是“GW2004M06”。

（11）贸易术语后面目的港名拼写错误。应为“HELSINKI”，而不是“HESINKI”。

（12）要求投保的险别与合同不符。应投保“平安险”，而不是“一切险加战争险”。

（13）投保加成高于合同约定。应为“110%”，而不是“至少120%”。

（14）应注意到信用证金额和数量前面都没有“约”字，也就是说，合同金额和数量允许的10% 溢短幅度并不能完全实现。

三、根据已知资料缮制单据

1、（1）汇票（2）商业发票（3）装箱单

2、保险单（见附件）