徐薇系主任給的單證答案(1)

1、1答答 案案( (一一) )基礎理論基礎理論一、單項選擇題一、單項選擇題 1-5 BCABB 6-10 ABADC 11-15 AABBA 16-20 BCBBD 21-25 ACDAC26-30 BDAAB 31-35 DDBBB 36-40 AABCC 41-45 CABDC 46-50 ADBAD51-55 ADACB 56-60 CDBBD 61-65 BAABC 66-70CCBBA 71-75BCBAC76-80DDCCB 81-85AAAAD 86-90DACAD 91-95DBBAC 96-100ACBCC二、判斷題二、判斷題 1-5 FFTTT 6-10 FFFFT 11-1

2、5 FFTFF 16-20 FFFTF 21-25 FTTFF26-30 FFFFT 31-35 TTFFF 36-40 FFTFT 41-45 TFTFF 46-50 TTFFF51-55 FFTFT 56-60 FFFFF 61-65 FTFTT 66-70 TTTTT 71-75 FFTFF76-80 TTTTT三、多項選擇題三、多項選擇題 1. BD 2.BCD 3.ACD 4.ABCD 5.BC 6.A D 7.BCD 8.CD9.ABCD 10.BD 11.ABC 12.ACD 13.ABC 14.ABCD 15.ABD 16.ABCD 17.BC 18.ABCD 19.BCD 2

3、0.ABCD 21.CD 22.ABCD 23.ABD 24.ABCD25.BC 26.BCD 27.BCD 28.ACD 29.BD 30.ABC 31.AB 32.ABC 33.ABCD 34.ACD 35.CD 36.ABCD 37.ABCD 38.ABC 39.ABCD 40.ABC 41.BCD 42.ABCD 43.ABC 44.ABD 45.AC 46.ABCD 47.ABCD 48.ACD49.ABCD 50.BD 51.AB 52.BCD 53.ABC 54.BC 55.ABCD 56.ABCD257.ABD 58.ABCD 59.BCD 60.AC 61.ABCD 62.A

4、BCD 63.AD 64.BCD65.ACD 66.BCD 67.AD 68.ABD 69.ABCD 70.ABD 71.ABC 72.ABCD73.ABC 74.BCD 75.ABCD 76.ABCD 77.ACD 78.BD 79.AB 80.ABD（二）操作實務（二）操作實務1.1.根據合同繕制開證申請書根據合同繕制開證申請書不可撤銷跟單信用證申請書IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo： BANK OF CHINA Date： JUL.10，2012 L/C NO.Ex-Card No.Contract No. GWM050831Ben

5、eficiary (full name and address)TAKAMRA IMP. & EXP. CORP.324, OTOLIMACH TOKYO, JAPANDate and place of expiry of the credit SPE.20, 2012 JAPANPartial shipments allowed not allowed Transshipment allowed not allowed Issue by airmail With brief advice by teletransmissionIssue by express deliveryIssu

6、e by teletransmission (which shall be the operative instrument)Loading on board / dispatch / taking in charge at / from OSAKANot later than AUG.31,2012for transportation to TIANJIN,CHINAAmount (both in figures and words)USD100000,00U.S.DOLLARS ONE HUNDRED THOUSAND ONLYCredit available withby sight p

7、ayment by acceptance by negotiation by deferred payment at against the documents detailed hereinand beneficiarys draft for % of the invoice value at SIGHT on ISSUING BANKDescription of goods100 SETS OF COLOR TELEVISION 48 INCHESAT USD 1000 PER SET CIF TIANJINPacking：PACKED IN CARTONS OF ONE SET EACH

8、FOB CFR CIF or other terms3Documents required：(marked with x)1. () Signed Commercial Invoice in 5 copies indicating L/C no. and Contract No. 2. () Full set of clean on board ocean Bills of Lading made out to order and blank endorsed, marked “freight to collect / prepaid showing freight amount” notif

9、ying Applicant.3. ( ) Air Way bills showing “freight to collect / prepaid indicating freight amount” and consigned to _.4. ( ) Memorandum issued by consigned to 5. () Insurance Policy / Certificate in 2 copies for110% of the invoice value showing claims payable in China in currency of the draft, bla

10、nk endorsed, covering ( Ocean Marine Transportation / Air Transportation / Over Land Transportation) ()All Risks, War Risks. 6. () Packing List / Weight Memo in 4 copies indicating quantity / gross and net weights of each package and packing conditions as called for by the L/C. 7. () Certificate of

11、Quantity / Weight in 2 copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. () Certificate of Quality in 2 copies issued by manufacturer / public recognized surveyor / 9. ( ) Beneficiarys

12、certified copy of FAX dispatched to the accountees within days after shipment advising name of vessel / flight No./ wagon No., date, quantity, weight and value of shipment. 10. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract t

13、erms. 11. ( ) Shipping Cos Certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents.12. ( ) Other documents, if any：Additional instructions：1. () All banking charges outside the opening bank are for beneficiarys account. 2. () Documents must be pres

14、ented within 15 days after the date of issuance of the transport documents but within the validity of this credit. 3. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4. ( ) Both quantity and amount % more or less are allowed. 5. ( ) Prepaid freight drawn

15、in excess of L/C amount is acceptable against presentation of original charges voucher issued by Shipping Co. / Air Line / or its agent. 6. () All documents to be forwarded in one cover, unless otherwise stated above. 7. ( ) Other terms, if any：4Account No. ： 1357924680 with BANK OF CHINA (name of b

16、ank)Transacted by：李紅Telephone No.(Applicant：name, signature of authorized person) GREAT WALL TRADING CO., LTD. 李紅2.2. 根據合同審核信用證根據合同審核信用證 根據 LT07060 號合同，由 SUN BANK （開證行）開立的 70/1/5822 號信用證經審核存在下列問題：序號項目代號問題改正1*40AL/C 沒有按合同規(guī)定做成可轉讓信用證UCP600規(guī)定沒有 TRANSFERABLE 字樣的 L/C 是不可轉讓的。加上 TRANSFERABLE字樣

17、2*31D到期地點為 POLAND，對出口商不利，無法保證單據到達開證行時間。將 POLAND 改為CHINA343P合同規(guī)定允許分批，而 L/C 不允許改為允許444A起運地沒按合同規(guī)定做成 DALIAN將 SHANGHAI 改為DALIAN545A品名按合同規(guī)定為 SKIRTS，而不是 SHIRTS改為 SKIRTS645A單價的數(shù)量單位誤寫為 PCE，應為 DOZ改為 DOZ746A投保金額大于合同規(guī)定，應為發(fā)票金額的110%，而不是 130%改為 110%846A保險險別范圍擴大為 ALL RISKS OF PICC改為 F.P.A. OF PICC947A附加條款處 SHIPPING

18、 MARKS 中 GDAND錯。應為 GDANSK3.3.根據下列信用證繕制海運提單根據下列信用證繕制海運提單 5Shipper Insert Name, Address and PhoneB/L No. CANE980318NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAConsignee Insert Name, Address and Phone中遠集裝箱運輸有限公司COSCO CONTAINER LINESTLX： 33057 COSCO CNFAX： +86(021) 6545 8984ORIGINAL

19、TO OREDERNotify Party Insert Name, Address and Phone TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.Combined Transport *Combined Transport*Pre carriage byPlace of ReceiptOcean Vessel Voy. No.Port of LoadingPRESIDENT V.006NINGBO,CHINAPort of DischargeCombined Transport *OSAKA,J

20、APANPlace of DeliveryPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-wise noted. The total number of packages or unites stuffed in the container,The description of the goods and the weights shown in this Bill of Lading arefurnish

21、ed by the Merchants, and which the carrier has no reasonable meansOf checking and is not a part of this Bill of Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sig-Ne

22、d against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Billof Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued

23、 on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.Container / Seal No.Marks & Nos.No. of Containers or PackagesDescription of GoodsGross Weight (Kgs) Measurement(M3)CN：CGHU2332159SN： HD20071221TOKOMADE IN CHINANO.1-15001500CTNS

24、FROZEN PEAPODS31500KGS180CBMSTotal Number of containers and/or packages (in words) SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLYRevenue TonsRatePerPrepaidCollectFreight & ChargesFREIGHT PREPADEx. RatePrepaid atPayable atPlace and date of issue NINGBO,CHINA JUN.12,2012Total PrepaidNo. of Original B(

25、s)/LSigned for the Carrier, COSCO CONTAINER LINES3LADEN ON BOARD THE VESSEL PRESIDENT V.006DATEJUN.12,2012BYCOSCO CONTAINER LINES64.根據第根據第 3 3 題的信用證繕制保險單題的信用證繕制保險單中保財產保險有限公司The Peoples Insurance (Property) Company of China LtdHead Office： BEIJING Established in 1949發(fā)票號碼Invoice No. 07GESP3298海洋貨物運輸保險

26、單海洋貨物運輸保險單MARINEMARINE CARGOCARGO TRANSPORTAIONTRANSPORTAION INSURANCEINSURANCE POLICYPOLICY保險單號次Policy No. 9076521 被保險人:Insured: NINGBO HUADONG FOOD CO., LTD. 中國人民保險公司(以下簡稱本公司)根據被保險人的要求,及其所繳付的保險費,按照本保險單承保險別和背面所載條款與下列特別條款承保下述貨物運輸保險,特簽發(fā)本保單.This Policy of Insurance witnesses that The Peoples Insurance

27、 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 Policy as per the Clauses printed overl

28、eaf and other special clauses attached hereon.標記及號碼Marks & Nos.包裝數(shù)量Quantity保險貨物項目Description of Goods保險金額Amount Insured TOKOMADE IN CHINANO.1-15001500CTNSFROZEN PEAPODSUSD33660.00總保險金額Total Amount Insured： SAY U.S.DOLLARS THIRTY THREE THOUSAND SIX HUNDRED AND SIXTY ONLY 保費 費率 裝載運輸工具Premium AS AR

29、RANGED Rate AS ARRANGED Per conveyance S.S.PRESIDENT V.006開航日期 起運港 目的港Slg. on or abt JUN.12,2012 From NINGBO,CHINA To OSAKA,JAPAN 承保險別Conditions COVERING ALL RISKS AND WAR RISK AS PER OMCC & OMWRC OF PICC DATED 1/1/1981 INCLUDING WARE HOUSE TO WARE HOUSE CLAUSE所保貨物，如發(fā)生本保單項下可能引起索賠的損失或損壞，應立即通知本公司下

30、述代理人勘察。如有索賠，應向本公司提交保險單正本（本保險單共有 份正本）及有關部門文件。如一份正本已用于索賠，其余正本則自動失效。In the event loss or damage which may result in a claim under this Policy, immediate notice applying for Survey must be given to the Companys Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issue

31、d in 2 Original(s) together with other relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void.71.根據下列資料繕制出口貨物報關單根據下列資料繕制出口貨物報關單中華人民共和國海關出口貨物報關單中華人民共和國海關出口貨物報關單預錄入編號： 海關編號：出口口岸備案號出口日期申報日期上海松江海關 2221201205-282012-05-27經營單位運輸方式

32、運輸工具名稱提運單號上海群英進出口公司 3101103586 江海 2JINHAI V. 905COSCO897441發(fā)貨單位貿易方式征免性質結匯方式上海群英進出口公司 3101103586 一般貿易 0110一般征稅 101L/C 6許可證號運抵國(地區(qū))指運港境內貨源地 韓國 133 釜山 1480杭州批準文號成交方式運費保費雜費65987411CIF 1502/1600/3502/150/3合同協(xié)議號件數(shù)包裝種類毛重(公斤)凈重(公斤)SC60139930紙箱1450 1000 隨附單據生產廠家集裝箱號 YMLU2571980*1（1） 杭州時尚服裝制造有限公司標記嘜碼及備注 AOLIN

33、 SC601399BUSANC/NO.1-30項號 商品編號 商品名稱、規(guī)格型號 數(shù)量及單位最終目的國(地區(qū)) 單價總價幣制征免161031200男士套裝Mens SuitSTYLE NO.: WWW050COMPOSITION: 55%T 27%R 18%W720 套韓國100 72000 稅費征收情況錄入員錄入單位茲聲明以上申報無訛并承擔法律責任海關審單批注及放行日期(簽章)朱一明上海嘉文報關有限公司審單審價賠款償付地點Claim payable at OSAKA,JAPAN中保財產保險有限公司THE PEOPLES INSURANCE（PROPERTY）COMPANY OF CHINA

34、LTD日期 Date JUN.10,2012 地址Address8 3105896336542396 報關員朱一明申報單位(簽章) 征稅統(tǒng)計單位地址 上海嘉文報關有限公司查驗放行郵編 200001電話53086655填制日期 2012-05-276.根據下述給出的條件繕制匯票根據下述給出的條件繕制匯票 BIIL OF EXCHANGESNo: DDD123 For: USD100,000.00 XIAMEN, DEC 15,2012 （amount in figure） (place and date of issue)At 30 DAYS AFTER sight of this FIRST

35、Bill of Exchange(SECOND being unpaid)Pay to the order of BANK OF CHINA,XIAMEN BRANCH the sum of SAY US DOLLARS ONE HUNDRED THOUSAND ONLY (amount in words)Drawn under ABC BANK OF NEWYORK,NEWYORK L/C No. 666 dated DEC 15,2012 To: ABC BANK OF NEWYORK,NEWYORK For and behalf of ABC COMPANY, XIAMEN XXX 9

36、7.根據第根據第 3 題的信用證繕制商業(yè)發(fā)票題的信用證繕制商業(yè)發(fā)票8.8.按以下材料繕制裝箱單按以下材料繕制裝箱單PACKING LISTDate: APR. 15, 2012Invoice No.: SY22Contract No.: SYA2000663WeightMarks & NumbersDescriptionsQuantityNetGrossMeasurementN/MFROZEN SOYABEANS500CTNS20KGS10000KGS21KGS 10500KGS30CM*30CM*40CM18M3 NINGBO SHANYA IMP& EXP CO. XXXN

37、INGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINACOMMERCIAL INVOICEInvoice No.:Invoice Date:To:TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPANS/C No.:07GESP3298JUN.6,2007JP070525From: NINGBO,CHINA To: OSAKA, JAPANL/C No.: H486-2001689 Issued by: BANK OF TOKYOMark

38、s & Nos.Description of GoodsQuantityUnit PriceAmountTOKOMADE IN CHINANO.1-1500FROZEN PEAPODS30 M/TCIF OSAKA,USD1020.00 PER M/TUSD30 600.00TOTAL: 30 M/TSAY TOTAL: SAY U.S.DOLLARS THIRITY THOUSAND SIX HUNDRED ONLYNINGBO HUADONG FOOD CO., LTD. XXX10-9.9.按以下材料繕制出口許可證。按以下材料繕制出口許可證。中華人民共和國出口許可證中華人民共和國

39、出口許可證 EXPORT LICENCE OF THE PEOPLES REPUBLIC OF CHINA 1.出口商： Exporter 山西進出口公司 1457626543.出口許可證號： Export licence No. 20121224332.發(fā)貨人： Consignor 山西進出口公司4.出口許可證有效截止日期： Export licence expiry date 2012-12-245.貿易方式：Terms of trade 一般貿易8.進口國（地區(qū)）：Country /Region of purchase 加拿大6.合同號：Contract No. ST3039.支付方式：

40、Payment conditions L/C7.報關口岸：Place of clearance 天津10.運輸方式：Mode of transport 江海11.商品名稱： 商品編碼：Deascription of goods 全棉抹布 Code of goods 888.66612規(guī)格、等級 Specification 13單位 Unit 14數(shù)量 Quantity 15單價() Unit price 16總值( ) Amount 17總值折美元 ( )Amount in USD 10”10” DOZ 16000 USD1.31 USD20960.00 20960.00 20”20” DOZ

41、 6000 USD2.51 USD15060.00 15060.00 30”30” DOZ 11350 USD4.73 USD53685.5053685.5018.總計Total USD89705.50 89705.5019備注Supplementary details 20發(fā)證機關簽章 Issuing authoritys stamp & signature21發(fā)證日期Licence date 1110.10.根據信用證繕制一般原產地證書根據信用證繕制一般原產地證書ORIGINAL1.ExporterCertificate No. 061898533GUANGDONG LIGHT E

42、LECTRICALAPPLIANCES CO.,LTD.52, DEZHANG ROAD, GUANGZHOU, PEOPLES RUPUBLIC OF CHINA2.ConsigneeBLUE BIRD TRADINGNO.80 ,MOSUQE ROAD, GORAKANA,MORATUWA, SRI LANKACERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA3.Means of transport and route5.For certifying authority use onlyFROM GUANGZHOU TO COLOMBO

43、 VIA HONGKONG BY SEA ON AUG.10.20124.Country / region of destinationSRI LANKA6.Marks and numbers7.Number and kind of packages; description of goods8.H.S.Code9.Quantity10.Number and date of invoicesFINZNR/COLOMBONOS.1-104ONE HUNDRED AND FOUR(104)CARTONS OF ENERGY SAVINGELECTRONICS LAMP HOLDERS*853661

44、012080PCS06GSP3298AUG.3.201211.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were produced in China and that they comply with the Rules of Origin of the Peoples Republic of China.12.CertificationIt is hereby certified

45、 that the declaration by the exporter is correct. GUANGDONG LIGHT ELECTRICAL APPLINANCE CO.,LTD. GUANGDONG AUG.7.2012 COMMERICAL BANK OF CEYLON LIMITEDL/C NO:002/9803668 DATE:JUN.10,2012-Place and date, signature and stamp of authorized signatory-Place and date, signature and stamp of certifying aut

46、horityCHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE (CCPIT) IS CHINA CHAMBER OF INTERNATIONAL COMMERCE1211.11.根據信用證繕制普惠制產地證根據信用證繕制普惠制產地證1.Goods consigned from (Exporters business name, address, country)Reference No. GZ8/80060/0010GUANGDONG MACHINERY IMPORT&EXPORTCORPORATION(GROUP)720 DO

47、NG FENG ROAD EAST GUANGZHOU/P.R CHINA2.Goods consigned to (Consignees name, address, country)LUCKY FREUND VICTORIA INTERNATIONA STUTTGAURTE STR. 5D-84618 SCHORNDORF/GERMANYGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in THE PEOPLES REPUBLIC

48、 OF CHINA(country)See Notes overleaf3 Means of transport and route (as far as known)4.For official useFORM GUANGZHOU TO ROTTERDAM BY SEA ON DEC 30 20125.Item number6.Marks andnumbers of Packages7.Number and kind of packages description ofgoods8.Origin criterion(see Notes overleaf)9.Gross weightor ot

49、her quantity10.Number and date of invoices1F.V.ART NO. 29099ONE THOUSAND FOUR HUNDRED(1400)BUNDLES OF STAINLESS STEELSPADE HEAD*“P”7000PCS07-236-2298DEC.24.201212. Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were pr

50、oduced in11. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. CHINA (country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to GERMANY CI

51、Q (importing country) GUANGZHOU DEC.27.2012GUANGDONG MACHINERY IMPORT&EXPORTGUANGZHOU DEC.25.2012-Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized signatory1312.12.根據以下信用證和貨物明細單，審核議付單據，填寫審單記錄表。根據以下信用證和貨物明細單，審核議付單據，填寫審單記錄表。 審單記錄表單據名稱單據名

52、稱不符點不符點應修改為應修改為1 1出票日期晚于信用證有效期出票日期晚于信用證有效期一般為單據提交議付行的日期，最遲為一般為單據提交議付行的日期，最遲為 9 9 月月 3030日日2.2.付款期限與信用證不符付款期限與信用證不符ATSIGHTATSIGHT匯票匯票3.3.出票人名稱與信用證不符出票人名稱與信用證不符SHANGHAISHANGHAI ZHENZHEN YUANYUAN IMPIMPANDAND EXPEXPCOCOLTDLTD1.1.買方名稱錯誤買方名稱錯誤SEMPREVIVOSEMPREVIVO SRLSRL IMPORTIMPORT EXPORTEXPORT2.2.第第 8

53、8 欄合同號碼與信用證不符欄合同號碼與信用證不符09SHSS19909SHSS1993.3.貨物描述與信用證描述不完全貨物描述與信用證描述不完全一致一致SPORTSSPORTS MUGMUG ASAS PERPER SALESSALES CONTRACTCONTRACT NO.09SHSS199,DATEDNO.09SHSS199,DATED 10-JULY-1210-JULY-124.4.遺漏信用證規(guī)定的證明文句遺漏信用證規(guī)定的證明文句WEWE HENRBYHENRBY EVIDENCEEVIDENCE THATTHAT GOODSGOODS SHIPPEDSHIPPED ANDAND INVOICEINVOICE FULLYFULLY CONFORMCONFORM TOTO THOSETHOSE DESCRIBEDDESCRIBED ONON PROFORMAPROFORMA INVOICEINVOICE NONO5330703199533070