2015 年国际商务单证缮制与操作试题参考答案

NATIONALE P ARIS (9)大写金额不对，不是SAY EURO EIGHTY THREE THOUSAND FOUR HUNDRED AND THIRTYONLY .，应为：SAY EURO EIGHTY THREE THOUSAND THREE HUNDRED AND FORTY ONLY.(10) TO 受票人(付款人) BANQUE NATIONALE PARIS 不对，应为开证行： BANK OF CHINA, TIANJIN BRANCH (11) 出票人 GUYENNOISE GROU P（12）签字人不对，应为卖方公司的MAITY操作试题参考答案一、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。

（1.31C 开证日期与合同不符，应为： 2013年 5月31 日之前2. 31D 有效期与合同不符，应为： 2013年 8月15日及该日之后3. 31D 到期地点与合同不符，应为： CHINA 36分)4. 50开证申请人名称与合同不符，不是5. 59受益人名称与与合同不符，不是 HAZZE ABC HOLDING ，应为：HAZZE AB HOLDING SHANGHAI ANDY TRADING CO., LTD. ，应为：SHANGHAI ANDYS TRADING CO., LTD. USD6. 32B 货币名称与合同不符，应为：7. 32B 信用证金额与合同不符，应为：8. 42C 付款期限与合同不符，应为：即期（写成 AT SIGHT 也得分）9. 42A 受票人（写“付款人”也可）不应为开证申请人，应为： SWEDBANK （写“开证行”或“ ISSUING BANK ”也可） 2750010. 44P 不允许分批与合同不符，应为：允许（ ALLOWED ） 11.44T 不允许转运与合同不符，应为：允许（ ALLOWED ） 12. 44E 装运港与合同不符，应为： SHANGHAI 13.44C 最迟装运期与合同不符，应为： 130731 14. 45A 数量与合同不符，不是 1000PCS,应为：100PCS 15. 45A 贸易术语与合同不符，I 不是 CIF STOCKHOLM ，应为：FOB SHANGHAI 16. 合同采用的贸易术语为 FOB ，46A 不应该要求受益人提交保险单，应为：删除此条17. 46A 海运提单要求注明 “FREIGHT PREP AID ”，与 FOB 术语不符，应为：FREIGHT COLLECT 18. 71B 所有的费用和佣金由受益人负担不妥，应为： ALL CHARGES AND COMMISSIONS OUTSIDE SWEDEN ARE FOR ACCOUNT OF BENEFICIARY. 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。

国际商务单证员单证操作与缮制（运输单据的缮制、其他附属单据的缮制）模拟试卷1及答案与解析一、根据已知资料改正下列单据中错误的地方（本题30分）1 请根据相关资料及所填制好的海运提单，指出错误并修改。

(1)资料一。

广东省荣华贸易有限公司与芬兰ABC公司成交一笔出口交易。

ABC公司按期开来信用证，荣华公司按期出运，并填制好海运提单，请根据下面信用证提供的内容审核海运提单编号①至⑧的内容，对单证不符的内容进行修改。

Issuing Bank： METITA BANK LTD.FIN-00020 METITA，FINLANDTarm of Doc．Credit：IRREVOCABLECredit Number：LRT9802457Date of Issue： 120505Expiry：Date 120716 Place CHINAApplicant： ABC CORP．AKEKSANTERINK AUTO P．O．BOX 9，FINLANDBeneficiary： GUANGDONG RONGHUA TRADE CO．，LT.D. 168 DEZHENG ROAD SOUTH，GUANGZHOU，CHINAAmount：Currency USD Amount 36 840．00(SAY US DOLLARS THIRTY SIX THOUSAND FOURH HUNDRED AND EIGHTY ONLY．)Pos．／Neg．Tol．(％)：5／5Available with／by： ANY BANK IN ADVISING COUNTRY BY NEGOTIATIONPartial Shipments： NOt AllowedTransshipment： AllowedLoading in Charge： GUANGZHOUFor Transport to：HELSINKIShipment Period： AT THE LATEST JULY 16，2012Description of Goods：9600PCS OF WOMEN’S SWEATERSUnit Price：USD3．80／PC， OTHER DETAILS AS PER S／C NO．98GQ468001Packing：12PCS／CTN TOTAL 800CTNS CFRHELSINKI(INCOTERMS2010)Documents Required： FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING，MADE OUT TO ORDER OF METITA BANK LTD.，FINLAND，MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT(AS INDICATE ABOVE)Additional Cond．：1．T．T．REIMBURSEMENT IS PROHIBITED.2．ALL DOCUMENTS MUST BE MARKED THE S／C NO． AND L／C NO．．3．SHIPPING MARKS：ABC／HELSINKI／NO．1—800．(2)资料二：填制完成的海运提单。

2015年国际商务单证员《国际商务单证缮制与操作》真题及详解一、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）1．合同SALES CONTRACTThe Seller: SHENZHEN ESHOW CO., L TD. Contract No. ES1406009 Address: 81 FUHUA ROAD, SHENZHEN, CHINA Date: Feb. 10, 2014The Buyer: UNICAM LIMITED A TOMIC ABSORPTIONPacking: In cartonsShipping Mark: UNICAMES1406009LONDONC/No.1-100Time of Shipment: Before APR.30, 2014Loading Port and Destination: From Shenzhen, China to London, EnglandPartial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the buyerT erms of Payment: By L/C at sight, reaching the seller before Feb.25, 2014, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/Cmust mention this contract number. L/C advised by BANK OF CHINA. Allbanking Charges outside China (the mainland of China) are for account ofthe 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.+ Certificate of Origin issued by China Chamber of Commerce2．信用证【答案与解析】本题主要考察受益人根据合同和《UCP600》对信用证的审核。

国际商务单证缮制与操作模式试题及答案（一）-卷面总分：60分答题时间：30分钟试卷题量：30题一、单选题（共31题，共62分）1.信用证规定“CertificateoforiginG.S.P.FormAinduplicate”，根据要求，该产地证的签发机构是()。

A.贸促会(商会)B.出境地海关C.生产地公证处D.出入境检验检疫局正确答案：D您的答案：本题解析：暂无解析2.在进料加工贸易中，经常由我方先向外商购买原材料或配件，加工产品后再卖给该外商。

为了避免届时外商不履行合同，我方应采用()比较稳妥。

A.对开信用证B.保兑信用证C.转让信用证D.循环信用证正确答案：A您的答案：本题解析：暂无解析3.信用证中关于运输：“Transshipmentpermitted,partialshipmentallowed,butpartial shipmentofeachitemnotallowed”的中文意思是()。

A.允许转运、允许分批，但每个品种的货物不得分批B.允许转运、允许分批，每个品种的货物也必须分批C.不允许转运，允许分批，但每个品种的货物不得分批D.允许转运、不允许分批，但每个品种的货物不得分批正确答案：A您的答案：本题解析：暂无解析4.某商品单价每个CIFC5伦敦3.55英镑，数量6120个，根据惯例保险金额应是()。

A.22704.00英镑B.22703.00英镑C.23899.00英镑D.23898.00英镑正确答案：C您的答案：本题解析：暂无解析5.根据《中华人民共和国海关法》，进口货物的收货人向海关申报的时限是()。

A.自运输工具申报进境之日起7日内B.自运输工具申报进境之日起10日内C.自运输工具申报进境之日起14日内D.自运输工具申报进境之日起15日内正确答案：C您的答案：本题解析：暂无解析6.根据《UCP600》的解释，开证行开立的信用证不会是()。

A.可撤销信用证B.议付信用证C.跟单信用证D.转让信用证正确答案：A您的答案：本题解析：暂无解析7.汇票的抬头有三种填写方式，根据我国票据法规定，签发()的汇票无效。

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。

《国际商务单证缮制与操作》试卷三题目要求：根据下列信用证信息缮制汇票（40分）和产地证（60分）注：货物被装在＂皇后轮＂V.918K船上，船方确认的最后装船期为2004.2.26，提单号为DR-0459。

商品用1000只纸箱等量包装，每只纸箱毛重GW:14KGS, ,MEAS: 200×210×220CM/CTN。

发票号ZJT040218，发票日期为：FEB 3,2004。

H.S CODE:80255938.APPLICATION HEADER: THE TORONTO DOMINION BANK,THE MONTEREAL FORM OF DOCUMENTARY CREDIT: IRREVOCABLE , NO.188818DATE OF ISSUED: 040130EXPIRY DATE AND PLACE: 040316 IN CHINAAPPLICANT: BIMA SPA CORPORATION.,NO.93 BANGKOK STREET, MONTEREAL, CANADABENEFICIARY:ZHEJIANG TEXTILES IMPORT AND EXPORT CORP. NO.165 ZHONG HE ROAD,HANGZHOU,CHINAAMOUNT: CURRENCY USD AMOUNT 14280.00A V AILABLE WITH: ANY BANKBY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON US DESCRIPTION OF GOODS:GARMENT MATERIALS AS PER S/C NO.198393 14,000KGSLATEST SHIPMENT DATE: MAR.06/2004USD1.02/KG FOB SHANGHAI CHINADOCUMENTS REQUIRED:-SINGED COMMERCIAL INVOICE IN 3 COPIES. CONTAIN S/C NO. AND L/C NO. -PACKING LIST IN 3 COPIES SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH PACKAGE-ORIGINAL CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE-FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT SHOWING CREDIT NO.CONSIGNED TO ORDER OF THE TORONTO DOMINION BANK NOTIFY FABTRENDS INTERNATIONAL INC.-BENEFCIARY’S CERTRIFICATE STATING THAT：1.TERMS AND CONDITIONS ON THE PURCHASE ORDER HA VE BEEN MET, INCLUDE QUANTITIES SHIPPED BY BOAT PER DSN/COLOUR .2. GOODS ARE FIRST QUALITY FABRIC PACKED IN WATERPROOF EXPORT CARTONS.3. GOODS ASSORTMENT FOR EACH PURCHASE ORDER AND DESIGN IS AS PER APPLICANT’S ORDER.PARTIAL SHIPMENTS: PERMITTEDTRANSSHIPMENTS: PERMITTEDSHIPMENT FROM: SHANGHAI, CHINATO: MONTEREAL, QUEBEC, CANADAPRESENTATION PEERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER SHIPMENT, BUT WITHIN V ALIDITY OF THE LETTER OF CREDIT. SPECIAL INSTRUCTIONS:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20” CY TO CY CONTAINER AND B/L SHOWING THE SAME.UPON RECEIPT THE DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONSWITH THE L/C, WE WILL REIMBURSE YOU AS PER YOUR INSTRUCTIONS. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.一、制作汇票（总分为40分，每空为4分）汇票DRAWN UNDER ………………………………………..…………………..L/C NO…………………………… DATED………………….PAYABLE WITH INSTERST @....……...% PER ANMUM NO:…………EXCHANGE FOR………………HANGZHOU , CHINA…………..……AT……..…………………SIGHT OF HIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA, HANGZHOU BRANCHTHE SUM OFTO………………………………………..………………………………………..二、制作产地证（总分为60分，其中每空为5分）第三套答案1.汇票THE TORONTO DOMINION BANK,THE MONTEREAL;L/C NO. 188818 ，JAN 30，2004 ，ZJT040218,USD14280 ，FEB 28，2004 ，***，U.S DOLLARS FOURTEEN THOUSAND TWO HUNDRED AND EIGHTY ONL Y ，THE TORONTO DOMINION BANK , THE MONTEREAL;ZHEJIANG TEXTILES IMPORT AND EXPORT CORP.STAMP&SIGANITURE。

2015年全国国际商务单证专业培训考试国际商务单证基础理论与知识试题（考试时间：5月31日下午13︰00—15︰00）一、单项选择题（总共 80 小题，每小题 0.5 分，共 40 分。

单项选择题的答案只能选择一个，多选不得分，请在答题卡上将相应的选项涂黑）1. 《URC522》将单据分为金融单据和（）两大类。

A．商业单据B．运输单据C．保险单据D．官方单据2. 现行的《国际贸易术语解释通则》是于（）生效的。

A．2010年B．1990年C．2011年D．2014年。

3. 我方公司与外商成交，选用贸易术语为CIF Shanghai，办理保险一方应为（）。

A．我方公司 B. 外商C. 两方应协商决定D. 以上均不正确4. 按《INCOTERMS 2010》，CIP术语买卖双方风险划分的界限是（）。

A．装运港船上 B. 目的港船上C. 目的港码头D. 货交承运人5. 根据《INCOTERMS2010》，下列贸易术语中装卸费都由卖方承担的是（）。

A. CFR ex ship’s holdB. CFR ex tackleC. CIF landedD. CIF liner terms6. 根据《2010年通则》，DAT是( )。

A. 指定目的港交货B. 指定目的地交货C. 目的地交货 D．运输终端交货7. 跨境B2C的全称是（）。

A. Business to CustomerB. Business to CompanyC. Business to CorporationD. Business to Chamber8.2015年3月国务院批复同意的中国首个跨境电子商务综合试验区设在（）。

A. 杭州B. 上海C.北京D. 广州9. 某商品出口价格为每公吨2500美元CIF香港减2%折扣，可写成USD 2500 Per M/T CIFHONGKONG less 2% Discount。

则商品折实售价（）。

A. 2500B. 5000C. 2450D. 300010. 国际货物买卖合同的基本内容不包括（）。

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（）。

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。

2015年国际商务单证缮制与操作试题参考答案一、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）经审核信用证后存在的问题如下：1. 31C 开证日期晚于合同规定，应为2014年2月25日前；2. 31D 到期地点有误，应为CHINA3. 50 开证申请人名称有误，应为UNICAM LIMITED ATOMIC ABSORPTION4. 59 受益人名称有误，应为SHENZHEN ESHOW CO., LTD.5. 42C 付款期限与合同不符，应为At sight6. 42A 汇票付款人有误，应为MIDLAND BANK PLC, LONDON7. 43T转运规定有误，应该允许8. 44E 装运港有误，应该是SHENZHEN9. 44F卸货港有误，应该是LONDON10. 44C 最迟装运期有误，应该是Before APR. 30,201411. 45A 货描有误，应该是5 in1 Programming Cable12. 45A 货描中合同号有误，应为ES140600913. 45A 货描中贸易术语有误，应为FOB SHENZHEN14. 45A 货描中包装方式有误，应为IN CARTONS15. 46A 提单收货人抬头有误，应为TO ORDER16. 46A 提单中运费项目有误，应注明“FREIGHT COLLECT”17.46A 要求提交保险单有误，此条应删除18. 71B 所有费用都由受益人负担与合同规定不符，应为All banking Charges outside China (the mainland of China) are for account of the Drawee.。

二、根据下面相关资料指出下列进口单据中错误的地方。

（24分）1．原产地证书（每错1分，共12分）原产地证明中的错误有：（1）Exporter名称应为MIGUEL PEREZ TRADING COMPANY LIMITED（2）Exporter地址应为2811 47TH TER SW NAPLES HAIFA, ISRAEL（3）Consignee名称应为TIANJIN ESHOW IMPORT AND EXPORT CO., LTD.（4）Consignee地址应为NO. 21 JIANGSU ROAD, HEXI DISTRICT, TIANJIN, CHINA（5）Particnlars of transport中运输路线应为FROM HAFAI ISRAEL TO TIANJIN CHINA （6）Particnlars of transport中运输方式应为BY SEA（7）Marks and numbers应为ESHOWTIANJINNOS.1-2000（8）Number and kind of packages应为TWO THOUSAND(2000) CARTONS, 下边加一行“******”（9）Gross Weight应为21,000KGS（10）Number of invoices应为LBC201501578（11）Date of invoices为MAY 20,2015（12）Date of Issue应为MAY 25,20152．海运提单（每错1分，共12分）海运提单中的错误有：（1）B/L有误，应为CKG1358/90（2）Consignee有误，应为TO ORDER（3）航次号有误，应为V.123（4）装运港有误，应为HAIFA（5）目的港有误，应为TIANJIN（6）Marks and numbers有误，应为ESHOWTIANJINNOS.1-2000（7）No. of Containers or Packages有误，应为2000 CARTONS（8）Gross Weight有误，应为21000KGS（9）Measurement有误，应为31 CBM（10）Total Number of containers and/or packages (in words)有误，应为SAY TWO THOUSAND CARTONS ONLY（11）Payable at有误，应为TIANJIN（12）Place of issue有误，应为HAIFA三、根据已知资料缮制商业发票、装箱单、装运通知（40分）1. 商业发票（15分）商业发票Commercial Invoice2.装箱单（10分）装箱单Packing list3. 装运通知（15分）装运通知。

《国际商务单证缮制与操作》试卷二题目要求：根据下列信用证内容及相关资料缮制汇票（40分）和提单（60分）ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DA TE OF ISSUE 31C: 040105EXPIRY *31D: DATE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO…. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWER POTSAS PER S/C NO. E03FD121.CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPEDAND SIGNED BY BENEFICIARY CERTIFYING THAT THEGOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED, MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILSSUCH AS CARTON NO.S AND CONTENTS OF EACH CARTON.+CERTIFICATE STAMPED AND SIGNED BY BENEFICIARYSTA TING THAT THE ORIGIAL INVOICE AND PACKING LISTHA VE BEEN DISPATCHED TO THE APPLICANT BY COURIERSERVISE 2 DAYS BEFORE SHIPMENT.ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARKINDICATING THE COUNTRY OF ORIGIN OF THE GOODS.+A USD50.00 DISCREPANCY FEE, FOR BENEFICIARY’SACCOUNT, WILL BE DEDUCTED FROM THE REIMBURSEMENTCLAIM FOR EACH PRESENTATION OF DISCREPANTDOCUMENTS UNDER THIS CREDIT.DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THEACCOUNT OF THE BENEFICIARY.PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TOREIMBURSE YOU IN THE CURRENCY OF THE CREDIT INACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULDINCLUDE YOUR UID NUMBER AND THE ABA CODE OF THERECEIVING BANK.相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码：FSCU3214999 集装箱封号：12953121x20’FCL, CY/CY船名：LT USODIMARE航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。

国际商务单证员（单证操作与缮制）模拟试卷3(题后含答案及解析) 题型有：1. 审核信用证 4. 制单根据合同审核信用证（本题20分）1．审证资料(二)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。

正确答案：1. PRICE TERMS: CIF SHANGHAI 改为CIF OSAKA 2. PARTIAL SHIPMENT: ALLOWED 改为PROHIBITED 3. DRAFTS AT: DRAFTS AT 15 DAYS AFTER SIGHT 改为DRAFTS AT SIGHT 4. AMOUNT: CURRENCY USD AMOUNT 1250.00 改为CURRENCY USD AMOUNT 12500.00 5. INSURANCE: FOR 120 PERCENT OF THE INVOICE V ALUE COVERING ALL RISKS 改为FOR 110 PERCENT OF THE INVOICE V ALUE COVERING ALL RISKS AND WAR RISK 6. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAY 16,2007 改为MAR.16,2007 7. ART NO. HH46: USD 5.20/PC 改为USD 5.00/PC 8. BENEFICIARY: BANK OF CHINA SHANGHAI BRANCH 改为SHANGHAI IMPORT & EXPORT TRADE CORPORATION根据已知资料制单（本题40分）ISSUING BANK: BANK OF FUKUOKA, LTD. , THE TOKYO ADVISING BANK: BANK OF CHINA, NINGBO SEQUENCE OF TOTAL: 131 FORM OF DOC. CREDIT:IRREVOCABLE DOC. CREDIT NUMBER: H612-100672 DATE OF ISSUE :050422 EXPIRY EATE :050521 PLACE: BENE’S COUNTRY APPLICANT: SAKOYI CO. , LTD. 2-7-11 DAIRITONOUE MOJI-KU KITAKYUSYU-CITY, JAPAN BENEFICIARY:ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP NO. 112 JIANZHONG ROAD. NINGBO, CHINA AMOUNT:CURRENCY JPY AMOUNT 1275000.00 NEGOTIATION A V AILABLE WITH/BY:ANY BANK DRAFTS AT:DRAFT AT SIGHT FOR FULL INVOICE COST DRAWEE: BANK OF FUKUOKA, LTD. , THE TOKYO PARTIAL SHIPMENTS: PERMITTED LOADING IN CHARGE: NINGBO FOR TRANSPORT TO: MOJI, JAPAN LATEST DATE OF SHIP. :050507 DESCRIPT. OF GOODS:TRADE TERM CIF MOJI JAPAN CANNED BOILED BAMBOO SHOOTS DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO. + SEAWAY BILL IN THREE COPIES + PCKING LIST IN FIVE COPIES + INSURANCE POLICY IN 2 COPIES BLANK ENDORSED COVERING ALL RISKS AND WAR RISK FOR 110% INVOICE VALUE, CLAIM IF ANY PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFT. + BENEIFICIARY CERTIFICATE CERTIFYING THAT THREE SETS COPIES OFNON-NEGOTIABLE CHIPPING DOCUMENTS HA VE BEEN AIRMAILED DIRECTLY. ADDITIONAL COND. :REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF THE BENEFICIARY. PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION: WITHOUT INSTRUCTIONS:DRAFT AND DOCTS TO BE SENT BY AIR-COURIER TO OUR HEAD OFFICE, FUKUOKA (ADDRESS: 13-1 ,TENJIN2-CHOME, CHUO-KU, FUKUOKA,JAPAN) CONTRACT NO. :B9A15A3025 UNIT PRICE:CIF MOJI JPY850.00PER CAN TOTAL:JPY1275000.00 PACKING:IN CANS OF 20KGS EACH G.W. :22KGS EACH MEASUREMENT 0.018Ms EACH TOTAL:27.00M3 SHIPPED PER M/V :CHANGHE V. 45 SW B/L NO.:89 INVOICE NO.: BP2011446 SHIPPING MARKS: W/DMOJL/NO.1-UP2．受益人证明正确答案：3．正确答案：4．正确答案：5．装船通知ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP NO. 112 JIANZHONG ROAD. NINGBO, CHINA SHIPPING ADVICE DATE: Messrs: Dear Sirs: Re:Invoice No.: L/C No.: We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment as stated below. Commodity: Quantity: Amount: Ocean Vessel: Bill of lading No.: E. T. D. : Port of Loading: Destination: We hereby certify that the above content is true and correct. ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP正确答案：装船通知ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP NO. 112 JIANZHONG ROAD. NINGBO, CHINA SHIPPING ADVICE MAY 7, 2005 Messre: SAKOYI CO. , LTD. Dear Sirs: Re:Invoice No.: BP2011446L/C No.: H612-100672 We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment as stated below. Commodity: CANNED BOILED BAMBOO SHOOTS Quantity:1500CANS Amount: JPY1275000.00 Ocean Vessel: CHANGHE V.45 Bill of lading No.: 89 E. T. D. : On / or aboutMAY 5,2005 Port of Loading: NINGBO Destination: MOJI We hereby certify that the above content is true and correct. ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP ×××。

2 015 年国际商务单证缮制与操作试题参考答案一、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）经审核信用证后存在的问题如下：1 2 3 4 5 6 7 8 9 1 . . . . . . . . . 31C 开证日期晚于合同规定，应为 2014 年 2 月 25 日前； 31D 到期地点有误，应为 CHINA 50 开证申请人名称有误，应为 UNICAM LIMITED ATOMIC ABSORPTION 59 受益人名称有误，应为 SHENZHEN ESHOW CO., LTD. 42C 付款期限与合同不符，应为 At sight 42A 汇票付款人有误，应为 MIDLAND BANK PLC, LONDON 43T 转运规定有误，应该允许 44E 装运港有误，应该是 SHENZHEN 44F 卸货港有误，应该是 LONDON 0. 44C 最迟装运期有误，应该是 Before APR. 30,20141. 45A 货描有误，应该是 5 in1 Programming Cable 1 11 1 1 1 1 1 2. 45A 货描中合同号有误，应为 ES14060093. 45A 货描中贸易术语有误，应为 FOB SHENZHEN4. 45A 货描中包装方式有误，应为 IN CARTONS5. 46A 提单收货人抬头有误，应为 TO ORDER6. 46A 提单中运费项目有误，应注明“FREIGHT COLLECT ”7.46A 要求提交保险单有误，此条应删除8. 71B所有费用都由受益人负担与合同规定不符，应为 All banking Charges outsideChina (the mainland of China) are for account of the Drawee.。

二、根据下面相关资料指出下列进口单据中错误的地方。

（24 分） 1．原产地证书（每错 1 分，共 12 分） 原产地证明中的错误有：（1）Exporter 名称应为 MIGUEL PEREZ TRADING COMPANY LIMITED （2）Exporter 地址应为 2811 47TH TER SW NAPLES HAIFA, ISRAEL （3）Consignee 名称应为 TIANJIN ESHOW IMPORT AND EXPORT CO., LTD. （（4）Consignee 地址应为 NO. 21 JIANGSU ROAD, HEXI DISTRICT, TIANJIN, CHINA (5）Particnlars of transport 中运输路线应为 FROM HAFAI ISRAEL TO TIANJIN CHINA（ （ 6）Particnlars of transport 中运输方式应为 BY SEA 7）Marks and numbers 应为 ESHOWTIANJIN NOS.1-2000（8）Number and kind of packages 应为 TWO THOUSAND(2000) CARTONS, 下边加一行 “******” （ 9） Gross Weight 应为 21,000KGS（10）Number of invoices 应为 LBC201501578 （11）Date of invoices 为 MA Y 20,2015 （12）Date of Issue 应为 MA Y 25,20152．海运提单（每错 1 分，共 12 分） 海运提单中的错误有：（ （ （ （ （ （ 1）B/L 有误，应为 CKG1358/90 2）Consignee 有误，应为 TO ORDER 3）航次号有误，应为 V .123 4）装运港有误，应为 HAIFA 5）目的港有误，应为 TIANJIN 6）Marks and numbers 有误，应为 ESHOWTIANJIN NOS.1-2000（7） No. of Containers or Packages 有误，应为 2000 CARTONS （8） Gross Weight 有误，应为 21000KGS （9） Measurement 有误，应为 31 CBM （ 10） Total Number of containers and/or packages (in words)有误，应为 SAY TWO THOUSANDCARTONS ONLY（11） Payable at 有误，应为 TIANJIN （12） Place of issue 有误，应为 HAIFA三、根据已知资料缮制商业发票、装箱单、装运通知（40分） 1. 商业发票（15 分）商 业 发 票Commercial Invoice1.出口商 Exporter （1）4.发票日期和发票号 Invoice Date and No.SHENZHEN ESHOW CO., L TD.81 FUHUA ROAD, SHENZHEN ，CHINA（4）AUG. 20, 2014 E1405198725 .合同号 Contract No.6.信用证号 L/C No.(5)E14052115(6)LC1479009312.进口商 Importer （2）MARCO FOERSTER GMBH7.原产地国 Country/region of origin(7) P.R. CHINANUERTINGER STR.. GERMANY5 METZINGEN, HAMBURG, 8.贸易方式 Trade modeGENERAL3.运输事项 Transport details （3） 9.交货和付款条款 Terms of delivery and paymentFROM SHENZHEN, CHINA TO HAMBURG, (8)CFR HAMBURGGERMANY BY SEAL/C 1 0.运输标志和集装箱号码 11.包装类型及件数；商品编码；商品描 12.数量13.单价 14.金额 Amount (13)Shipping marks;Container No.述Numberandkindof QuantityUnit priceNo.;Commodity(11) (12)packages;Commodity description( 9) CFR HAMBURGUSD15.30/PCUSDM.F.G (10)10,000 PCS 153,000. 00HS CODE:85171220E140519872 HAMBURG200 OF RETEVIS BRAND RT628 PORTABLE W ALKIE TALKIE 0.5W UHF EUROPECARTONSC/NO. 1-200FREQUENCY 446MHZ15.总值（用数字和文字表示）Total amount(in figure and word)（14）SA Y US DOLLARS ONE HUNDRED AND FIFTY THREE THOUSAND ONL Y.16.出口商签章Exporter stamp and signature (15)SHENZHEN ESHOW CO., L TD.李红丽2.装箱单（10分）装箱单Packing list1.出口商(Exporter) （1） 3.装箱单日期(Packing list date) SHENZHEN ESHOW CO., L TD.（3）AUG. 20, 201481 FUHUA ROAD, SHENZHEN，CHINA2.进口商(Importer) （2） 4.合同号(Contract No.)（4）E14052115MARCO FOERSTER GMBHNUERTINGER STR.. GERMANY 5METZINGEN, HAMBURG, 5.发票号和日期(Invoice No. and Date)（5）E140519872 AUG. 20, 20146 (.运输标志和集装箱号7.包装类型及件数；商品名称8.毛重kg9.体积m3 Shipping marks;Container No.) Number and kind of packages;Commodity name Gross weight Cube（6）（7）（8）（9）4.8CBMM.F.G200 CARTONS OFE140519872HAMBURGC/NO. 1-200RETEVIS BRAND RT628PORTABLE W ALKIE TALKIE0.5W UHF EUROPE FREQUENCY2700KGS446MHZ10.出口商签章Exporter stamp and signature （10）SHENZHEN ESHOW CO., L TD.李红丽3. 装运通知（15 分）装运通知Shipping note1出口商Exporter 4 发票号 Invoice No.(4)E140519872(1)SHENZHEN ESHOW CO., L TD.81 FUHUA ROAD, SHENZHEN，CHINA5合同号 Contract No. 6.信用证号L/C No.(5)E14052115(6)LC147900931 2进口商Importer7 运输单证号Transport document No.(2)MARCO FOERSTER GMBH(7)ME SU329120029NUERTINGER STR.. GERMANY 5 METZINGEN, HAMBURG,8价值V alue(8)USD153,000.003运输事项Transport details (3)9 装运口岸和日期Port and date of shipment FROM SHENZHEN, CHINA TO HAMBURG, (9)SHENZHEN AUG. 30, 2014 GERMANY BY SEA10 运输标志和集装箱号11 包装类型及件数；商品名称或编码；商品描述Shipping marks; Container No.Number and kind of packages; Commodity No.; Commodity description(10)M.F.G(11)200 CARTONS OFE140519872 HAMBURG C/NO. 1-200RETEVIS BRAND RT628PORTABLE W ALKIE TALKIE0.5W UHF EUROPE FREQUENCY 446MHZ(12)VESSEL NAME AND VOY.NO. : YELLOWRIVER V.987(13)G.W. : 2700KGS(14)MEAS.: 4.8CBM12 出口商签章Exporter stamp and signature(15)SHENZHEN ESHOW CO., L TD.李红丽。