信用证项下汇票的缮制练习

制作汇票含答案(共2页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--制作汇票操作（一）请根据以下信用证中的相关内容缮制汇票：APPLICANTS HEADER 0 700 1312 030703 SHBKCOPTNXXX 4876 4674316*THE HONG KONG AND SHANGHAI BANKING CORP. LTD.*HONG KONGTO: BANK OF CHINA, SHANGHAI BRANCH……DOC. CREDIT NUMBER *20: 6764/05/12345BDATE OF ISSUE 31C: 120216EXPIRY *31D: DATE 120531 PLACE CHINAAPPLICANT *50: THOMAS INTERNATIONL COMPANY LIMITED1/F WINFUL CENTRE, SHING YIN STREETKOWLOON, HONG KONGBENIFICIARY *59: FENGYUAN LIGHT INDUSTRIAL PRODUCTS IMP. AND EXP. CORP.P. O. BOX 789, SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNTAVAILABLE WITH/BY *41D ANY BANK FOR NEGOTIATIONDRAFT AT 42C DFAFTS AT SIGHT FOR INVOICE VALUEDRAWEE 42A DRAWN ON US……PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: CHINA PORTFOR TRANSPORTATION TO 44B: ANTWERPLATEST DATE OF SHIPMENT 44C: 120515DESCRIPIT OF GOODS 45A: APPLICANT’S ITEM NO. HW-045 WOODEN HANGER, 66000PCS, THEPACKING IS 100PCS PER STRONG EXPORT CARTON OF CUFT @ PERCARTON CIF ANTWERP INCLUDING 3 PCT COMMISSION AS PER SALESCONFIRMATION NO. 484LFVS15783SHIPPING MARKS: GH -1904-001（IN A DIAMOND）C/NO:其他资料：Port of Loading: Shanghai Port of Transshipment: Hong Kong.: TONGMEI V. 155/FARROR Date of B/L: MAY 2, 2012B/L No.: KEY48609 M:.: CTN .: CTNInvoice No.: 2012C8K4897凭Drawn under THE HONG KONG ANDSHANGHAI BANKING CORP. LTD., HONG KONG信用证或购买证第号日期L/C or A/P No. 6764/05/12345B Dated 120216按息付款Payable with interest @ % per annum号码汇票金额中国，上海年月日No. 2012C8K4897 Exchange for SHANGHAI, China MAY 2，2012见票日后（本票之副本未付）付At ****** sight of this FIRST of Exchange （Second of exchange being unpaid）pay to the order of BANK OF CHINA, SHANGHAI BRANCH 或其指定人金额the sum of SAY . DOLLARS TEN THOUSAND TWO HUNDRED AND FORTY THREE AND CENTS TWENTY ONLY此致To： THE HONG KONG AND SHANGHAI BANKING CORP. LTD., HONG KONGFENGYUAN LIGHT INDUSTRIAL PRODUCTS IMP. AND EXP. CORP.P. O. BOX 789, SHANGHAI, CHINA朱晓雨。

最新单证员考试《操作与缮制》模拟考试习题附答案最新单证员考试《操作与缮制》模拟考试习题（附答案）一、单项选择题1.信用证规定“Certificate of origin G. S. P. Form A in duplicate”，根据要求，该产地证的签发机构是( D )。

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( A )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3.信用证中关于运输：“Transshipment permitted, partial shipment allowed, but partial shipment of each item not allowed”的中文意思是( A )。

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( C )。

A、22704.00英镑B、22703.00英镑C、23899.00英镑D、23898.00英镑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( C )。

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6.根据《UCP600》的解释，开证行开立的信用证不会是( A )。

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7.汇票的抬头有三种填写方式，根据我国票据法规定，签发( C )的汇票无效。

A、限制性抬头B、指示性抬头C、持票人或来人抬头D、记名抬头8.货物外包装上印刷有一把火，这种标志属于( D )。

国际商务单证员单证基础理论与知识（汇票的缮制）模拟试卷1(题后含答案及解析)题型有：1. 2. 多项选择题 3. 判断题 4. 简答题1．关于汇票的出票人，下列表述正确的是( )。

A．出票人一般都位于汇票的左下角B．出票人通常为信用证申请人C．出票人通常为信用证议付行D．出票人一般位于汇票右下角，通常为出口人或信用证的受益人，应具企业全称和负责人的签字盖章正确答案：D解析：A项汇票的出票人一般位于汇票右下角；BC两项汇票的出票人通常为出口人或信用证的受益人。

知识模块：汇票的缮制2．一张汇票规定见票后60天付款，而持票人于2011年9月28日提示承兑，则付款到期日为( )。

A．2011年11月26日B．2011年11月27日C．2011年11月28日D．2011年11月29日正确答案：B解析：提示承兑是指远期汇票的持票人向付款人出示汇票，要求付款人承诺到期付款的行为。

见票日为提示承兑日，即2011年9月28日，按照计算汇票到期日方法，见票后60天付款的汇票付款到期日为2011年11月27日。

知识模块：汇票的缮制3．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。

A．限制性抬头B．指示性抬头C．持票人或来人抬头D．记名抬头正确答案：C解析：《中华人民共和国票据法》规定，汇票必须记载收款人名称，未记载收款人名称的汇票无效。

这种规定表明我国不允许签发持票人或来人抬头汇票。

知识模块：汇票的缮制4．如果信用证显示Available with any bank，在缮制汇票时，收款人栏目( )。

A．只能填写ANY BANKB．可以由受益人指定C．只能由开证行指定D．可以由进口商指定正确答案：B解析：如果信用证显示Available with any bank，则表示可自由议付，议付信用证是非限制性信用证，不指定具体由哪一家银行议付，受益人当地的任何银行都可以办理议付。

因而汇票的收款人栏目可以由受益人指定。

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）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．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

2007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、根据合同审核信用证(本题20分)(1)根据以下资料，回答问题。

二、请写出在CIF合同履行中，出口人涉及的部分单据的出单机构(本题10分)(1)<TABLE border=0 cellSpacing=1 cellPadding=0 bgColor=#000000><TBODY><TR><TD bgColor=#ffffff vAlign=center width=181 align=middle>合同履行阶段</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>单据的名称</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle>出单机构</TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>海运货物委托书</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top rowSpan=2 width=181 align=middle>1．办理运输</TD> <TD bgColor=#ffffff vAlign=top width=182 align=middle>海运出口托运书</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=182 align=middle>海运提单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>投保单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle>2．办理保险</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>保险单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>出境货物报检单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle>3．办理商检</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>商检证书/通关单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>出口报关单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top rowSpan=2 width=181 align=middle>4．办理报关</TD> <TD bgColor=#ffffff vAlign=top width=182 align=middle>商业发票</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=182 align=middle>装箱单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR></TBODY></TABLE>三、根据已知资料改正下列单据中错误的地方(本题30分)(1)根据以下资料，回答{TSE}题。

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）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．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

《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。

实训六信用证方式FOB 下结汇单据缮制1.商业发票浙江楚帛贸易有限公司ZHEJIANG CHUBO TRADING CO., LTD. NO.35 HUSHU ROAD, HANGZHOU, CHINACOMMERCIAL INVOICETO:CALZEDONIA S.P.A. VIA MONTE BALDO 20 37062 DOSSOBUONO DIVILLAFRANCA VRNO.: BP919A520301DATE:DEC.22, 2014 S/C NO.：ZSD095010339 FROM : SHANGHAI, CHINA TO : VENEZIA,ITALYDRAWN UNDER: UBI BANCA (UNIONE DI BANCHE ITALIANE) S.C.P.A. BERGAMO L/C NO ：0946CIM2002454R0 DA TE ： NOV .13,2014 MARKS&NOSDESCRIPTIONS OF GOODS KIND & NUMBER OF PACKAGEQUANTITYUNIT PRICEAMOUNTCLOTHINGFOBSHANGHAIPO NO. 2000004577 PER PCART. CODE CM020A 80CTNS 5500PCSUSD10.85USD 59675.00PACKING IN 80 CARTONSSAY U.S.DOLLARS FIFTY NINE THOUSAND SIX HUNDRED AND SEVENTY FIVE ONLYWE HEREBY CERTIFY THAT INVOICE AND SHIPPED GOODS ARE IN CONFORMITY WITHORDERS NO. 2000004577ISSUING BANK NAME:BANCAREGIONALE EUROPEA S.P.A.CALZEDONIA VERONA NO.1-80ZHEJIANG CHUBO TRADING CO., LTD.张三2.海运提单ShipperZHEJIANG CHUBO TRADING CO., LTD. NO.35 HUSHU ROAD, HANGZHOU, CHINA中国对外贸易运输总公司CHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP.直运或转船提单BILL OF LADINGDIRECT OR WITH TRANSSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near thereto as the vesselmay safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value,being particulars furnished by the Shipper, are not checked by the carrier onloading.The Shipper, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Lading including those on the back hereof.IN WITNESS Where of the number of original Bills of Lading stated below have been signed, one of which being accomplished, the other(s) to be void.Consignee or orderTO THE ORDER OF CALZEDONIA S.P.A.Notify address CALZEDONIA S.P.A.VIA MONTE BALDO 20 37062 DOSSOBUONO DI VILLAFRANCA VR Pre-carriage byPlace of loading SHANGHAI, CHINA VesselVICTORY V .090 Port of transshipmentPort of discharge VENEZIA,ITALY Final destinationContainer, seal No. ormarks & Nos.Number & kind of packages 80 CTNSDescription of goods CLOTHING Gross weight ( kgs ) 416KGS Measurement (m 3 ) 3.936M 3ABOVE PARTICULARS FURNSHED BY SHIPPERFreight &chargesFREIGHT COLLECTRegarding transshipment information please contactEx. ratePrepaid at Freight payable at Place and date of issueSHANGHAI DEC.24 ,2014 Total PrepaidNumber of original B(s)/L THREESigned for or on behalf of the masterCHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP. AS CARRIER xxxas AgentsCALZEDONIA VERONA NO.1-80SIN7890 SAY EIGHTY CARTONS ONLY L/C NO. 0946CIM2002454R0 ISSUINGBANK NAME: BANCAREGIONALE EUROPEA S.P.A.3.普惠制产地证1.Goods consigned from.(Exporter’s business name,address,country)ZHEJIANG CHUBO TRADING CO., LTD. NO.35 HUSHU ROAD, HANGZHOU, CHINA Reference No.GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM AIssued in THE PEOPLE’S REPUBLIC OF CHINA(Country)See Notes overleaf2.Goods consigned to (Consignee’sname,address,country)CALZEDONIA S.P.A.VIA MONTE BALDO 20 37062DOSSOBUONO DI VILLAFRANCAVR,ITALY3.Means of transport and route (as far as known)FROM SHANGHAI,CHINA TO VENEZIA,ITALY BY VESSEL ON DEC.24 ,20144. For official use5.Item Number1 6.Marksand NO. ofPackages7. Number and Kind ofPackageDescription of GoodsEIGHTY (80) CARTONS OFCLOTHING*******************************L/CNO. 0946CIM2002454R0ISSUINGBANKNAME:BANCAREGIONALE EUROPEAS.P.A.8.OriginCriterion(See NotesOverleaf)P9.GrossWeightor OtherQuantity5500PCS10.Numberand Date ofInvoicesBP919A520301DEC.22, 201411.CertificationIt is hereby certified,on the basis of control carried out ,that the declaration by the exporter is correct.CIQ签名HANGZHOU DEC.22, 2014--------------------------------------------Place and date,signature and stamp of certifying authority 12. Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA(country)and that they comp ly with the origin requirements specified of those goods in the Generalized System of Preferences for goods exported toITALYZHEJIANG CHUBO TRADING CO.张三HANGZHOU DEC.22, 2014-------------------------------------------------------------- Place and date,signature of authorized signatoryCALZEDONIA VERONANO.1-804.受益人证明浙江楚帛贸易有限公司ZHEJIANG CHUBO TRADING CO., LTD.NO.35 HUSHU ROAD, HANGZHOU, CHINABENEFICIARY’S CERTIFICATETO: WHOM IT MAY CONCERN DATE: DEC.24, 2009RE: L/C NO. 0946CIM2002454R0 INVOICE NO.BP919A520301 WE HEREBY CERTIFY THA T 1/3 ORIGINAL BILL OF LADING，ORIGINAL CERTIFICATE OF ORIGIN，ORIGINAL CERTIFICATE OF ORIGIN FORM A AND ONE COPY OF ALL OTHER DOCUMENTS WERE SENT DIRECTLY TO：CALZDDONIA S.P.A., VIA SPINETTI 1, 37050 V ALLESE DI OPPEANO C/A SIG. RA FRANCESCA ROTONDI C/O UFFICIO IMPORT-EXPORT.ISSUING BANK NAME:BANCA REGIONALE EUROPEA S.P.A.ZHEJIANG CHUBO TRADING CO., LTD. 张 三5.装船通知浙江楚帛贸易有限公司ZHEJIANG CHUBO TRADING CO., LTD. NO.35 HUSHU ROAD, HANGZHOU, CHINASHIPPING ADVICETO:CALZEDONIA S.P.A. DATE: DEC.24, 2009VIA MONTE BALDO 20 37062DOSSOBUONO DI VILLAFRANCA VRRE: L/C NO. 0946CIM2002454R0 INVOICE NO.BP919A520301WE HEREBY INFORMED YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HA VE BEEN SHIPPED. THE DETAILS OF SHIPMENT ARE STATED BELOW.COMMODITY: CLOTHING QUANTITY: 5500PCS 80CTNS INVOICE V ALUE: USD 59675.00OCEAN VESSEL/ SHIPPED PER S.S.:VICTORY V .090 ETD DATE: DEC.24, 2009 ETA DA TE:JAN.16, 2010PORT OF LOADING:SHANGHAI, CHINA PORT OF DESTINATION:VENEZIA,ITALY MARKS:ISSUING BANK NAME:BANCA REGIONALE EUROPEA S.P.A.ZHEJIANG CHUBO TRADING CO., LTD. 张 三CALZEDONIA VERONA NO.1-80。

第2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)1．信用证中有关资料如下：2．已经制作的商业发票(局部)如下：3．根据上述资料用英文改正商业发票(局部)上错误的地方，并将应添加的内容补齐：二、根据合同审核信用证(30分)(1)三、根据合同资料用英文缮制单证(30分)(1)根据以下资料，回答{TSE}题。

(2)(3)四、根据合同资料用英文缮制开证申请书(20分)(1)合同资料：品名：48英寸彩色电视机单价：每台1000美元CIF天津数量：100台包装：每台装一纸箱总值：100000美元装运时间：2005年8月31日前，不准分批装运和转运装运港：大阪目的港：天津开证方式：电开支付：不可撤销即期跟单信用证最迟开证日期：2005年7月20日保险：按发票金额加一成投保一切险和战争险单据条款：商业发票一式五份，注明信用证号和合同号装箱单一式四份全套清洁已装船正本提单，做成空白抬头，空白背书，注明运费预付检验检疫机构出具的品质检验证书一份保险单正本一份，作空白背书合同号：GWM050831开户行及账号：中国银行1357924680买方法人代表：李红答案和解析一、单据改错(20分)(1) :2．“货物描述(DESCRIPTION OF GOODS)”一栏填写过于简单，应将“WOMENS JACK．ET”修改为“WOMEN l00．PCT POL YESTER KNIT SPRING JACKET”，再补填“0RDER l52—038 STYLE 28367一J”，“ORDER l52—068 STYLE 27247一W”。

解析：货物描述一般包括货物名称、规格、数量、单价、贸易术语、包装等项目。

信用证方式项下，商业发票中对货物的描述应与信用证中的描述一致，当使用其他支付方式(如托收)时，货物描述内容应与合同内容一致。

本题中原商业发票货物描述一栏填写过于简单，需按照信用证内容填写。