2010年6月單證員考試《國際商務(wù)單證繕制與操作》試題及答案

2010年全國國際商務(wù)單證員專業(yè)考試國際商務(wù)單證繕制與操作試題一、根據(jù)下述合同內(nèi)容審核気用訂.指出不符之處.并堤出修改倉見（36分）SALESCONTRACTTHESELLER:NO.WILL0906SSHANGHAIWILLTRADINGCO..LTD.DATE:JUNE丄2009NO.25JIANGNIXGROAD,SHANGHAI.CHINASIGNEDAT:SHANGHAI.CHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMTinsSalesContractismadebvandbenveentheSellersandtheBuyers,wherebvthesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordmgtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountWORKSHORTTROUSERS-100PCTCIFANTWERPCOTTONTWILLASPERORDERD0900326.WORKSHORTTROUSERS-100PCT3000PCSUSD10.50/PCUSD31500.00COTTONTWILLASPERORDERD0900327.5000PCSUSD12.00PCUSD60000.00TOTAL:8000PCSUSD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER'SOPTIONTimeofShipment:DURINGAUG.2009BYSEALoadingPortandDestination:FROMSHANGHAI.CHINATOANTWERP.BELGIUMPartialShipmentandTransshipment:AREALLOWEDInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICE\ALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01011981.TermsofPavment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHE%SELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLERBUYERSHANGHAIWILLTRADINGCO,LTDNUBONNETERIEDEGROOTE歡豐LJSKOUTISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL:Ml40A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:132CD637273031C:DATEOFISSUE:09071540E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY:DATE090910PLACEINBELGIUM5ID:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT50:APPLICANT:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MELLEBELGIUM59:BENEFICIARY:SHANGHAIWILLIMPORTANDEXPORTCO..LTDNO.25JIANGNINGROAD.SHANGHAI.CHINA32B:AMOUNT:CURRENCYUSDAMOUNT19500.0041A:MAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFT$AT...30DAYSAFTERSIGHT42AQRAWEE:NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TR.ANS$HIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP.BELGIUM44C:LATESTDATEOFSHIPMENT：09081545A:DESCRIPTIONOFGOODS+3000PCSSHORTTROUSERS一100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.+5000PCSSHORTTROUSERS一100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERP二、根據(jù)氏給資料審核芬修改己項制錯誤旳匯糞、提里、保諭里<34分)資料：BENEFICIARYABCLEATHERGOODSCO.LTD?123HUAXGUEROAD.TlANJIXCHINAAPPLICANTXYZTRADINGCOMPANY456SPAGXOL1ROAD,NEWYORK11747USADRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUEYOl「AREAUTHORIZEDTODRAWNONROYALB.AXKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO98765DATEDAPR152009EXPRITYDATEMAY3L2009FORNEGOTIATIONBENEFICIARYAVAILABLEWITHANYBANKINCHINABYNEGOTIATIONFIJI丄SETOFCLEANONBOARDOCEANBIU.SOFLADING；\【ADEOl：TTOORDER.BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFY.APPLICANTINSURANCEPOLICYCERTIFICATEIXDUPLICATEFOR110PCTOF【W(wǎng)OICEVALUECOVERING.ALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981GOODS:5JJUUPCSOFLEATHERB.AGSPACKEDIN10PCSCARTON舍同號：ABC234信用址號:DT905012發(fā)票號:1234567發(fā)票汙期:2009年5月51發(fā)票僉額:USD108000C1FNEWYORK裝運港:TIANJINCHINAII的港：NEWYORKUSA裝船口軀2009年5Jj151開船「1期:2009年5月15M發(fā)票簽發(fā)人：ABCLEATHERGOODSCO,LTDALICEGW:2408KGSWV:2326KGSMEASUREMENT:2170CBMNOOFPACKAGES:500CARTONS船名、航次號:SIJNV126提單號碼:CNS0)0108895集裝箱號‘封號:YMU25965456789運檢標記：XYZ1234567NEWYORKNOS.1-500保險迫號HMOP09319089BILLOFEXCIIAXGE兌借用近號DrawlunderXYZ7R.AD1NGCOMPANYL?CNO.89765I爛DatedMas15,2009號碼汨票金猴中盡夭漳\o.123456ExchangeforISD108,000.00Shanghai.ChinaDateJune1,2009見票I:后(本匯票Z劇本未時)時交AlmMghiofthisFIRSTofExchange!SecondofExchangebeingunpaid)pa、u>theorder和金額diesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY此致ToXYZTRADINGCOMP.ANYABCLEATHERGOODSCO.,.ALICESupperInsartNa：n8.AddressandPtioneB/LNO.CNS010108895ABCLEATHERGOODSCO?LTD123Hl.vWGHEROAI)?TLANJINCHINA±中遠集裝箱運輸有限公司COSCOCONTANERLNESIl.X33.757COSCOCXFAX-S6：j2ri6S4S好因ORIGINALConsigneeInsertNania.AdJr合PhoneXYZTRADINGCOMPANY456SPAGNO1」ROAD：NEWYORK11747USANotifyFattyIn&ef!Name.Addte&sandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD.NEWYORKz11747USAOcean7e$saiVoy.No.PortofLoadingSUNVI26SMANGHA【Pori-io-PoriBILLOFLADINGSnzee二on曲?二：35：inr=x:e^=5u,..FonofDiscriargeForiofDa$ti?iationLONGBEACH&Nos.Container*SealNo.NO.OfContanmorFaoka^esCescrip!；onofGoodsGross嚴K：3Me=sjre-emXYZ1234567LONGBEACHNOS1-500YMU259654/567895.000PCSl￡ATUERGOODSFREIGHTPREPAID240ijK(]S2070CBMDesz-Dtonfo-Snooe-aU3=Ony:of"nsB.LConrszi：7b!aNumberoicorHamersaniotpaokayas(inwords：SAYF1VE1HOLS.ANDPCSONLYExRate：Freyada!FayableatF；aoeanddataof：$sj9LONGBEACHTIANJINMAY30.2009/TotalPrepadNo.ofOrgmaiBfs；vlSg：?8dlortrieCazierTHREE(3)COSCOCONTAINERLINES

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….：—.「m：.c.?;：?「.PICCPropertyandCasualtyCanpanyLiaited,ShanghaiWl◎ERALMANAGER三、根據(jù)己知資料繕制商業(yè)發(fā)秦、裝箱單、裝能通知（30分）1?信用證資料ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTA1.：1/140AFORMOFDOC.CRED1T:IRREVOCABLEDOC.CREDITMJMBER:KLMU12343ICDATEOFISSUE:09072840E川叩L1C.ABLERULES:UCPl.ATESTVERSION3IDDATEANDPLACEOFEXPIRY:DATE090915PLACECHINA51DAPP1JCANTB.WK：NATIONALCOMMERCIALBANK.JEDDAH50:APPLICANT:ALOSMNYINTERNATIONALTR.ADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT]211159BENEFICIARY:.ABCCOMPANYSHANGHAINO.11CHANGCHIJNROAD,SHANGHAI,CHINA32BAMOUNT:CURRENCYUSDAMOUNT28820.0041AAVAILABLEWITH..BYA\VBANK1\CHINABYNEGOTIATION42CDRAFTSATSIGHTFORFULLINVOICEVAl.lJE42ADRAWEE:ISSUINGBANK43PPART1A1.SH1PMT：NOTALLOWED43TTRANSSHIPMENT：NOTALLOWED44EPORTOFLOADING：SHANGHAI,CHINA44FPORTOFDISCHARGE：SAID,EGYPT44C1.ATESTDATEOFSHIPMENT：09083045ADESCRIPTIONOFGOODSABT48000CANSOFMAILINGBRANDCANNEDORANGEJAM,PACKEDINSEAVVORTlIYCARTONS.25（JGRAM卩ERCAN,12CANSINACARTONUNITPRICEUSD6.55/CTNCFRJEDDAHCOUNTRYOFORIGINP.R.CHINA46ADOCUMENTSREQUIREDCOMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL-CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356.09ANDLCNO.NEUTRA1.PACKING1」STINDICATINGQUANTITY,XW.ANDGW.OFEACHPACK.AGE,TTLQUANTITY,N.W.ANDGW.,ANDPACKINGCONDITIONSASREQUIREDBYLC.BENEF1C1ARY*SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSELCARRIERSNAME,卩ORTOFLOADINGAND卩ORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47AADDITIONALCOD1TJONSAU.DOCUMENTSMUSTINDICATESHIPPINGMARKS.2..ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHELC.7IBCHARGES：AL1.CHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOUNTOFBENEFICIARYPERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSH1PMENLBUTWITHINTHEVA1.ID1TYOFTHISCREDITCONFIRMATIONINSTRUCTION：WITHOUT附加資料：SHIPPINGMARKAlTCSIJM356/09SAIDUNO1-UP

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裝運通知Shippingrote1占口荀Exporier4發(fā)票號InvoiceNo.5合IW號ContractNo.6.信用證號1?CNo.2送口荀lmporier7運輸單證號TransportdocumentNo.8價墮Value3運輸事頊Transportdetails9裝運口岸和1:期Porianddateofshiptneni10運輸標志和集裝箱號Shippingmarks;ContainerNc.11包裝類型及件數(shù)：商冊名稱或編碼:商品描述Numberandkindofpackages;ComniGdityNo.;Commoditydescription12召口商簽章Exporierstampandsignature2010操作卷答案—:審證31C開證H期不符,根據(jù)合同,開證H期應(yīng)為090702之前；31D有效期不符，根據(jù)合同，有效期應(yīng)為090915；31D到期地點不符，根據(jù)合同，到期地點應(yīng)在中國；59受益人名稱不符,受益人名稱應(yīng)為”SHANGHAIWILLTADINGCO.,LTD.”；32B信用證金額不符，根據(jù)合同，信用證金額應(yīng)為USD91500.00；42C匯票付款期限不符，匯票付款期限應(yīng)為”ATSIGHT”；42A匯票受票人有誤，匯票受票人應(yīng)為開證行(INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT)或付款行，不應(yīng)是開證申請人;43P應(yīng)為允許分批裝運；44E裝運港不符，裝運港應(yīng)為”SHANGHAI;44C最遲裝運期不符,域遲裝運期應(yīng)為090831；45A品名不符，品名應(yīng)為”WORKSHORTTROUSERSw;45A單價幣別不符，單價幣別應(yīng)為”USD”,不應(yīng)為”EUR”；45A貿(mào)易術(shù)語不符,貿(mào)易術(shù)語應(yīng)為”CIF”，不應(yīng)為”CFR”;45A合同號有誤,應(yīng)為WILL09068;15?46A提單運費項目應(yīng)注明”FREIGHTPREPAID”，不應(yīng)為”FREIGHTCOLLECTM；16?46A保險單的保險金額應(yīng)為發(fā)票金額的”110PCT”，不應(yīng)為”120PCT”；二：單據(jù)改錯（共34分）匯票改錯：（10分）DrawnUnder為ROYALBANKOFNEWYORK信用證號應(yīng)為DT905012/98765（二者選其一）開證Fl期應(yīng)為APR.15,20094?匯票編號應(yīng)為1234567金額小寫應(yīng)為USD97,200.00出票H期：不早于2009年5月15H,不晚于2009年5月31H匯票期限應(yīng)為At30daysaftersight金額大寫應(yīng)為USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY受票人應(yīng)為ROYALBANKOFNEWYORK出票人W為ABCLEATHERGOODSC0?，LTD.出票地點應(yīng)為TIANJIN提單改錯：（12分）Consignee應(yīng)為ToOrderPortofLoading應(yīng)為TIANJIN保險單改錯：（12分）發(fā)票編號應(yīng)為1234567被保險人應(yīng)為”ABCLEATHERGOODSCO.,LTD.3?唆頭中的冃的港應(yīng)為NEWYORK包裝件數(shù)應(yīng)為500CARTONS品名應(yīng)為LEATHERBAGS保險金額應(yīng)為USD118800.00保險金額大寫有誤，應(yīng)與小寫金額一致起運H期應(yīng)為“MAY15,2009“冃的港應(yīng)為NEWYORK險別應(yīng)為一切險加戰(zhàn)爭險11?保險賠付地點應(yīng)為NEWYORKH：制單（共30分，每單據(jù)10分）ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD.SHANGHAI、CHINACOMMERCIALINVOICETO：INVOICENO.123QWEALOSMNYINTERNATIONALTRADECO.DATE:JUL.2&2009177ALHRAMSTREETSECONDFLOOR-G102AS/CN0?SUM356/09EGYPT12111L/CNO.KLMU1234FROMSHANGHAIVIA—xxxxTOSAID_BYVESSELMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTA.I.T.C.CANNEDORANGEJAM(MEILIXGBRAND)52800CANS4400CTXSCFRSAIDSUM356/09PACKEDINSEAWORTHYUSD28.820.00CARTONSSAID250GR.AM/CAN12CANS/CARTONUSD6.55CTNC/NO?1-4400TOTAL：4400CTXS或52800CANSUSD28.820.00TOTALU.S.DOLLARSTWENTY-EIGHTTHOUSANDEIGHTHUNDREDANDTWENTYAMOUNT:OXLY\VeherehycertifythatcountryoforiginofthegoodsischinaABCCOMPANY.SHANGHAI洪河ABCCOMPANY,SHANGHAINO.11CHANGCHl、ROAD.SHANGHAI?CHINAPACKINGLISTINVOICENO.123QWEDATE:INVOICENO.123QWEDATE:JUL.2&2009S/CNO.SUM356/09L/CNO.KLMU1234ALOSMNYINTERNATIONAL