国际商务单证员考试缮制与操作试题(5)-中大网校

2009 年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据合同内容审核信用证，指出不符之处并提出修改意见SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO. ,LTD. DATE: DEC. 1, 2008No. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO ,CHINATHE BUYER :LINSA PUBLICIDAD, S. A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goodsTime of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS. 1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYERTerms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENTISSUE OF DOCUMENTARY CREDIT27 :SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT : IRREVOCABLE20: DOC. CREDIT NUMBER: 103CD13727331C: DATE OF ISSUE: 08121540E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN51D: APPLICANT BANK: BANCO SANTANDER, S.A. 28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT:LINSA PUBLICIDAD, S.A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT:CURRENCY EUR AMOUNT 19250.0041A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT... 30 DAYS AFTER SIGHT42A: DRAWEE: LINSA PUBLICIDAD, S.A.43P: PARTIAL SHIPMTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING: ANY CHINESE PORT44F: PORT OF DISCHARGE: VALENCIA, SPAIN44C: LATEST DATE OF SHIPMENT: 09011545A: DESCRIPTION OF GOODSGOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A: DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPINGCOMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDINGLTD. OR VILTRANS SHIPPING (HK) CO., LTD.71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION: WITHOUT经审核该信用证需要修改的内容如下：二、根据已知资料指出下列单据中错误的地方已知资料(1):SALES CONTRACTContract NO.: NJT090218Date; FEB. 18, 2009Signed at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO. , LTD.Address: UNIT A 18/F, JINLING TOWER, No. 118 JINLING ROAD, NANJING, CHINAThe Buyer: DEXICA SUPERMART S. A.Address; BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goodsPacking: IN CARTON Shipping Mark : N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment and Partial Shipment: AllowedInsurance; To be effected by the Seller for 110% of full invoice valuecovering all risks up to port of destination and war risks included with claimpayable at destination.Terms of Payment: By 100% Irrevocable Letter of Credit in favor of theSellers to be available by sight draft to be opened and to reach China beforeAPRIL 1, 2009 and to remain valid for negotiation in China until the 21 daysafter the foresaid Time of Shipment. L/C must mention this contract number L/Cadvised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer.The Seller The BuyerNANJING JINLING TEXTILE CO. , LTD. DEXICA SUPERMART S. A.钟山 ALICE已知资料(2):1. 装运信息: 指定APE承运,装期2009.04.19;船名PRINCESS;航次V.0182．装箱资料：合计108箱，装入1×20’集装箱3．商业发票号：NJT090218-09，签发日期2009年4月10日4．信用证号：CMKK9180205(1)一般原产地证(2) 保险单中国人民保险公司江苏省分公司THE PEOPLE'S INSURANCE COMPANY OF CHINA JIANGSU BRANCH货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080 合同号(CONTRACT NO.) NJT090218 POLICY NO.信用证号(L/C NO.): CCPIT 091810528被保险人: Insured: NANJING JINLING TEXTILE LTD.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述货物的运输保险，特立本保险单。

第1次2005年国际商务单证员《缮制与操作》真题总分：100分及格：60分考试时间：120分一、单据改错(20分)(1)资料：卖方：Great Wall Trading C0．买方：TTC C0.成交条件：CIF TOKYO合同号：GWT0503X信用证规定的交货期：不晚于2005—5—30信用证有效期：2005—6—15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<TABLE cellSpacing=1 cellPadding=0 align=center bgColor=#000000 border=0><TBODY><TR><TD vAlign=top width=192 bgColor=#ffffff><STRONG>单据名称</STRONG></TD><TD vAlign=top width=191 bgColor=#ffffff><STRONG>签发H期</STRONG></TD><TD vAlign=top width=143 bgColor=#ffffff><STRONG>正确的签发日期</STRONG></TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>出口货物许可证</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月30日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>商业发票</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>装箱单</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月23 日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>商业汇票</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月23日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>原产地证明</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>出口商检证书</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>出口货物保险单</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年6月1日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>直达海运提单</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31 日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>出口货物报关单</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31 日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR><TR><TD vAlign=top width=192 bgColor=#ffffff>装船通知</TD><TD vAlign=top width=191 bgColor=#ffffff>2005年5月31日</TD><TD vAlign=top width=143 bgColor=#ffffff> </TD></TR></TBODY></TABLE>(2)资料：<TABLE cellSpacing=1 cellPadding=0 align=center bgColor=#000000 border=0><TBODY><TR><TD vAlign=top width=171 bgColor=#ffffff>托收方式</TD><TD vAlign=top width=96 bgColor=#ffffff>首次提示日</TD><TD vAlign=top width=95 bgColor=#ffffff>承兑日</TD><TD vAlign=top width=95 bgColor=#ffffff>付款日</TD><TD vAlign=top width=72 bgColor=#ffffff>交单日</TD></TR><TR><TD vAlign=top width=171 bgColor=#ffffff>D/P at sight</TD><TD vAlign=top width=96 bgColor=#ffffff>3月8 日</TD><TD vAlign=top width=95 bgColor=#ffffff>3月9日</TD><TD vAlign=top width=95 bgColor=#ffffff>3月10日</TD><TD vAlign=top width=72 bgColor=#ffffff>3月10 日</TD></TR><TR><TD vAlign=top width=171 bgColor=#ffffff>D/P at 30 days after sight</TD><TD vAlign=top width=96 bgColor=#ffffff>3月8日</TD><TD vAlign=top width=95 bgColor=#ffffff>3月7日</TD><TD vAlign=top width=95 bgColor=#ffffff>4月6日</TD><TD vAlign=top width=72 bgColor=#ffffff>4月6日</TD></TR><TR><TD vAlign=top width=171 bgColor=#ffffff>D/A at 45 days after sight</TD><TD vAlign=top width=96 bgColor=#ffffff>3月8日</TD><TD vAlign=top width=95 bgColor=#ffffff>3月7日</TD><TD vAlign=top width=95 bgColor=#ffffff>4月21日</TD><TD vAlign=top width=72 bgColor=#ffffff>4月21 日</TD></TR></TBODY></TABLE>要求：根据已知资料和惯例，将你认为应改正的日期填在下列表格。

2022单证员考题缮制与操作试卷一、根据已知资料回答以下单选题，请在答题纸上作答（每题 2 分，共 40 分）SALES CONTRACTThe Seller: SHANGHAI YSAIR TECHNOLOGY CO., LTD.Contract No. YS21536 Address: 17 KONGJIANG ROAD, SHANGHAI，CHINADate: JUL. 10 ，2021 The Buyer: BACKEN CORPORATIONAddress: 1-21-9,KAMEIDO,KUTO-KU,TOKYO,JAPANThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Total Amount: SAY JAPANESE YEN ONE HUNDRED EIGHTY THOUSAND ONLYPac :1PC IN 1 CTN, TOTAL PACKED IN SIX EXPORT STANDARD CARTONS.Time of Shipment: Before the end of Sep. , 2021.Loading Port and Destination: FROM SHANGHAI,CHINA TO TOKYO, JAPAN.Partial Shipment: NOT ALLOWED.Transshipment: NOT ALLOWEDTerms of Payment: By L/C at sight, reaching the seller before Aug. 15，2021, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All ban Charges outside China (the mainland of China) are for account of the Drawee. Documents:+Signed commercial invoice in triplicate.+Original Airway Bill marked “Freight paid” made out to consignee notifying the applicant.+Pac List in triplicate.+Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER:THE BUYER:SHANGHAI YSAIR TECHNOLOGY CO., LTD.SHENWEI BACKEN CORPORATIONKARAKA1.根据合同，合理的信用证开证日期应为（）。

2015年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题（考试时间：5月31日下午16︰00—18︰00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）请在答题纸上作答。

1. 合同SALES CONTRACTThe Seller: SHENZHEN ESHOW CO., LTD. Contract No. ES1406009 Address: 81 FUHUA ROAD, SHENZHEN，CHINA Date: Feb. 10，2014The Buyer: UNICAM LIMITED ATOMIC ABSORPTIONAddress: 203 YORK STREET, CAMBRIDGE CBI 2SU ENGLANDShipping Mark: UNICAMES1406009LONDONC/No.1-100Time of Shipment: Before APR. 30,2014Loading Port and Destination: From Shenzhen, China to London，England Partial Shipment: Not AllowedTransshipment: A llowedInsurance: To be effected by the buyerTerms of Payment: By L/C at sight, reaching the seller before Feb. 25，2014, andremaining valid for negotiation in China for further 15 days afterthe effected shipment. L/C must mention this contract number. L/Cadvised by BANK OF CHINA. All banking Charges outside China (themainland of China) are for account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to collect”made out to order blank endorsed notifying the applicant.+ Packing List in triplicate.国际商务单证缮制与操作试题第 1 页(共10 页)+ Certificate of Origin issued by China Chamber of Commerce2. 信用证：40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER：LC3691709/1431C: DATE OF ISSUE：14022740E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：140515 IN ENGLAND50A: APPLICANT BANK:MIDLAND BANK PLC, LONDON50: APPLICANT：UNICAN LIMITED ATOMIC ABSORPTION203 YORK STREET, CAMBRIDGE CBI 2SU ENGLAND59: BENEFICIARY：SHENZHEN SHOW CO., LTD.81 FUHUA ROAD, SHENZHEN，CHINA32B: CURRENCY CODE, AMOUNT：USD26,000.0041A: AVAILABLE WITH…BY…：ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT…： 30 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE42A: DRAWEE: UNICAM LIMITED ATOMIC ABSORPTION43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: GUANGZHOU, CHINA44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: MANCHESTER,ENGLAND44C: LATEST DATE OF SHIPMENT: 14041545A: DESCRIPTION OF GOODS: 1000PCS OF 3 in1 Programming Cable AS PER S/C NO.ES14060098 AT USD26.00/PC CFR LONDON PACKED IN WOODEN CASES46A: DOCUMENTS REQUIRED+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT PREPAID” NOTIFYING THE APPLICANT.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK AS PER CIC OF THE PICC (01/01/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY二、根据所给相关资料指出下列进口单据中错误的地方。

国际商务单证员《操作与缮制》练习题及答案2017国际商务单证员《操作与缮制》练习题及答案一、单选题1、郑州某企业使用进口料件加工的成品，在郑州海关办妥出口手续，经天津海关复核放行后装船运往美国。

此项加工成品复出口业务，除按规定已办理了出口手续外，同时，还要办理的手续的是： (D)A.境内转关运输手续B.货物过境手续C.货物登记备案手续D.出口转关运输手续2、某服装进出口公司自日本进口一批工作服，在向海关申报时，其报关单“贸易方式”栏应填报为：(A)A、一般贸易B、货样广告品C、货样广告品AD、货样广告品B3、(B)是海关接受申报时给予报关单的编号。

A.预录入编号B. 海关编号C.备案号D.项号解析：预录入编号指申报单位或预录入单位对该单位填制录入的报关单的编号，用于该单位与海关之间费用其申报后尚未批准放行的报关单;海关编号指海关接受申报时给予报关单的编号，由各海关在接受申报环节确定，应标识在报关单的第一联上。

4.英国生产的产品，中国购自新加坡，经香港转运至中国，填写报关单时起运地为(B)A.英国B.新加坡C.香港D.不用填写解析：起运国指进口货物起始发出的国家，对中转地发生商业性交易，则以中转地作为起运国填写，本题在中转地未发生商业性交易，且货物购自新加坡，因此起运地为新加坡。

5、报关单备注栏目应该选填下列哪项内容。

( D)A.机电产品进口配额证明B. <登记手册>编号C.付汇赊销单编号D.三资企业委托代理进出口业务的委托单位全称解析：机电产品进口配额证明属于监管证件名称，应该填在随附单据栏，<登记手册>编号应填在备案号栏内，付汇核销单编号填在批准文号内。

二、多选题1、关税的征税主体是国家，其征税对象是：(AB)A.进出关境的货物B.进出关境的物品C、进口货物收货人D、出口货物发货人2、按现行海关规定，下列哪些货物可允许存入保税仓库：(ABCD)A、由境内有经营权的外贸企业购买进口的进料加工业务备用料件B、供应国际航行船舶的燃料和零配件C、以寄售方式进口，用于进口机电产品维修业务的维修零配件D、转口港澳的烟酒3、对开信用证一般所适用的.贸易方式为：(ACD)A.易货贸易B.转口贸易C.来料加工D.补偿贸易4、出口货物的发货人或其代理人除海关特准的外，根据规定应当在货物运抵监管区后，( )向海关申报。

2009年《国际商务单证缮制与操作》真题与参考答案一、根据合同内容审核信用证，指出不符之处并提出修改意见。

（本题共36 分）SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is maDe By anD Between the Sellers anD the Buyers, whereby the sellersagree to sell anD the Buyers agree to Buy the unDer-mentioneD gooDs accorDing to the terms anDconDitions stipulateD Below:Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS.1-26LoaDing Port anD Destination: FROM QINGDAO TO BARCELONAPartial Shipment anD Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________二、根据已知资料指出下列单据中错误的地方。

国际商务单证缮制与操作试题一、根据下述合同内容审核信用证，并指出不符之处。

经审核信用证后存在的问题如下：______二、根据买方订单及相关资料缮制形式发票三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A补充资料1．INVOICE NO. YL710012．INVOICE DATE: NOV.10,20073．C.W: 36KCS/CTN N.W: 35KC5/CTN MEAS.0.55CBN/CTN 4．H. S. CODE: 4819.10005．VESSEL: KAOHSIUNG V.0707S6．B/L NO.TH14HK075967．B/L DATE: NOV.29,20078．C/N: SNBU71218209．REFERENCE NO.2007081910．ORICINAL CRITERION:"P"国际商务单证缮制与操作试题一、审核分析根据合同审核信用证是每年全国单证考试“规定动作”，也是从业人员必须掌握的技能之一，因为尽管凭信用证付款在各种付款方式中的比例逐步下降，但信用证仍是最主要的方式。

该种试题考核重点大同小异。

本年度考核并不要求考生对不符合合同的地方进行修改，这样，考生在回答本题时可根据所学知识，结合所给条件对比分析并列明信用证存在的问题即可。

经审核该证存在的问题如下：(括号中的数字表示SWIFTMTT00格式中的数字编码。

) 1．信用证中的受益人名称(59)与合同卖方(Seller)不符。

合同中显示的是“SHANGHAI SHENG DA CO.,LTD.,”而信用证中是“SHANGHAI DA SENG CO.,LTD.”。

2．开证申请人(50)的地址不符。

合同中规定的是"28,IMAMGONJ"，信用证中则误为"26,IMAMGONJ"。

3．商品名称不符。

合同中买卖的货物(COMMODITY & SPECIFICATION)是“STEEL TAPE RULES”，而信用证中(45A)里却显示“TAPERULES”，缺少了“STEEL”字样。

2014年全国国际商务单证专业考试国际商务单证缮制与操作试题（考试时间：6月21日下午16∶00——18∶00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013 SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditions stipulated below:Commodity & specification Quan. Unit price Amount Gas DetectorsART NO.BX616 ART NO.BX319 50pcs50pcsFOB SHANGHAIUSD380.00/pcUSD170.00/pcUSD19,000.00USD 8500.00Total 100pcs USD27,500.00 Total Amount: SAY U.S. DOLLARS TWENTY SEVEN THOUSAND AND FIVE HUNDRED ONLY PACKING: In Carton. SHIPPING MARKS:TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDENPartial shipment and transshipment are allowed. NOS.1- UPINSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May 31,2013, valid fornegotiation in China for further 15 days after time of shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYERSHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze信用证：MT 700 ISSUE OF A DOCUMENTARY CREDITSENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL 27： 1 / 1FORM OF DOC.CREDIT 40A：IRREVOCABLEDOC. CREDIT NUMBER 20：BCN1008675DATE OF ISSUE 31C：130612APPLICABLE RULES 40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY. 31D：DATE 130630 PLACE IN SWEDENAPPLICANT 50：HAZZE ABC HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENBENEFICIARY 59：SHANGHAI ANDY TRADING CO., LTD.NO. 126 WENHUAROAD,SHANGHAI, CHINA.AMOUNT 32B：CURRENCY EUR AMOUNT 27,000.00A V AILABLE WITH/BY 41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ... 42C：30 DAYS AFTER SIGHTDRAWEE 42A：HAZZE AB HOLDINGPARTIAL SHIPMTS 44P：NOT ALLOWEDTRANSSHIPMENT 44T：NOT ALLOWEDPORT OF LOADING 44E：TIANJIN, CHINAPORT OF DISCHARGE 44F：STOCKHOLM, SWEDENLATEST SHIPMENT 44C：130615DESCRIPTION OF GOODS 45A：1000 PCS OF GAS DETECTORS AS PER S/C NO.AD13007CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED 46A：+ COMMERCIAL INVOICE SIGNED MANUALLY INTRIPLICATE.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BYCHAMBER OF COMMERCE.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATEENDORSED IN BLANK FOR 110% INVOICE V ALUE,COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).+ FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILLS OFLADING MADE OUT TO ORDER MARKED FREIGHTPREPAID AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47A：+ ALL PRESENTATIONS CONTAINING DISCREPANCIESWILL ATTRACT A DISCREPANCY FEE OF USD50.00. THISCHARGE WILL BE DEDUCTED FROM THE BILL AMOUNTWHETHER OR NOT WE ELECT TO CONSULT THEAPPLICANT FOR A WAIVER.CHARGES 71B：ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY.CONFIRMATION INSTRUCTION 49：WITHOUT二、根据下面相关资料指出下列进口单据中错误的地方，并改正。

外贸类《单证员》缮制与操作《缮制与操作》考试试题及答案解析姓名:_____________ 年级:____________ 学号:______________1、根据《 UCP600》的规定，银行审单时间最多为收到单据次日起的第( ) 银行工作日。

A 、3个B 、5个C 、7个D 、10个正确答案：B答案解析：暂无解析2、开立信用证时要注意（ ）。

A、证同一致B 、单证一致C 、单单一致D 、单货一致正确答案：A答案解析：暂无解析3、根据《海关法》规定，进口货物的报关期限为自运输工具申报进境之日起 14 天之内，进口货物的收货人或其代理人逾期申报的，由海关征收滞报金，滞报金的日征收额为进口货物完税价的（ ）。

A 、5%B 、05%C 、5D 、05%正确答案：D答案解析：暂无解析4、合同上货物名称是“ SHIRTS”，信用证上的名称误为“SKIRTS”，受益人（ ）。

A 、应该修改信用证，把货物名称改准确B 、不必修改信用证，按SHIRTS 制单C 、不必修改信用证，按SKIRTS 制单D 、不必修改信用证，按SKIRTS(SHIRTS)制单正确答案：A答案解析：暂无解析5、汇票上的出票日期也称汇票日期，是全套单据日期（ ）。

A、最晚的一个，但不能晚于信用证有效期和规定的交单期B、最晚的一个，能够晚于信用证有效期C、最早的一个，但不要早于信用证开证日期D、最早的一个，能够早于信用证开证日期正确答案：A答案解析：暂无解析6、预约保险以 ( ) 代替投保单，说明投保的一方已办理了投保手续。

A、提单B、国外的装运通知C、大副收据D、买卖合同正确答案：B答案解析：暂无解析7、发生( ) ，违约方可援引不可抗力条款要求免责。

A、战争B、世界市场价格上涨C、生产制作过程中的过失D、货币贬值正确答案：A答案解析：暂无解析8、货物外包装上有一只酒杯或一把雨伞，这种标志属于（）。

A、危险性标志B、指示性标志C、警告性标志D、易燃性标志正确答案：B答案解析：暂无解析9、在海洋运输货物保险业务中，共同海损（）。