综合制单练习(一)

题目要求和说明NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA TEL: 025-******* 025-******* FAX: 025-*******PACKING LISTTo: EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231 Invoice No.: 2003SDT009 Invoice Date:2003-08-12 S/C No.: 03TG28711 S/C Date:2003-07-22From: NANJING To: AKITA Letter of Credit No.: LTR0505457 Date of Shipment: 2003-08-301800 DOZS240 CARTONS19KGS17KGS21.583 CBM SA Y TOTAL: TWO HUNDRED AND FORTY CARTONS ONLY普惠制题目要求和说明STYLE NO. PO NO. QTY/PCS USD/PC46-301A 10337 2550 12.80DOCUMENTS REQUIRED 46 A:+ COMMERCIAL INVOICES IN 3 COPIES SIGNED BY BENEFICIARY'S REPRESENTATIVE.+ CANADA CUSTOMS INVOICES IN 4 COPIES.+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARDPLUS 2 NON NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDEROF BNP PARIBAS (CANADA) MARKED FREIGHT PREPAID AND NOTIFY APPLICANT'SFULL NAME AND ADDRESS.+ DETAILED PACKING LISTS IN 3 COPIES.+ COPY OF CERTIFICATE OF ORIGIN FORM A.+ COPY OF EXPORT LICENCE.+ BENEFICIARY'S LETTER STATING THAT ORIGINAL CERTIFICATE OFORIGIN FORM A, ORIGINAL EXPORT LICENCE, COPY OF COMMERCIAL INVOICE,DETAILED PACKING LISTS AND A COPY OF BILL OF LADING WERE SENTDIRECT TO APPLICANT BY COURIER WITHIN 5 DAYS AFTER SHIPMENT.THE RELEATIVE COURIER RECEIPT IS ALSO REQUIRED FOR PRESENTATION.+ COPY OF APPLICANT'S FAX APPROVING PRODUCTION SAMPLES BEFORE SHIPMENT.+ LETTER FROM SHIPPER ON THEIR LETTERHEAD INDICATING THEIR NAMEOF COMPANY AND ADDRESS, BILL OF LADING NUMBER, CONTAINERNUMBER AND THAT THIS SHIPMENT, INCLUDING ITS CONTAINER, DOESNOT CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE,BRACING MATERIAL, PALLETS, CRATING OR OTHER NON-MANUFACTUREDWOODEN PACKING MATERIAL.+ INSPECTION CERTIFICATE ORIGINAL SINGED AND ISSUED BY FASHION FORCE CO., LTD STATING THE SAMPLES OF FOUR STYLE GARMENTS HAS BEEN APPROVED, WHICH SENDTHROUGH DHL BEFORE 15DAYS OF SHIPMENT.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF BNP PARIBAS (CANADA)FOR THE CIF INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE STRIKES,INSTITUTE WAR CLAUSES AND CIVIL COMMOTIONS CLAUSES.ADDITIONAL COND. 47 A:+ IF DOCUMENTS PRESENTED ARE FOUND BY US NOT TO BE UN FULLCOMPLIANCE WITH CREDIT TERMS. WE WILL ASSESS A CHARGE OFUSD 55.00 PER SET OF DOCUMENTS.+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OFBENEFICIARY.+ 3 PCT MORE OR LESS IN AMOUNT AND QUANTITY IS ALLOWED.+ ALL CERTIFICATES/LETTERS/STATEMENTS MUST BE SIGNED AND DATED+ FOR INFORMATION ONLY, PLEASE NOTE AS OF JANUARY 4, 1999 THATALL SHIPMENTS FROM CHINA THAT ARE PACKED WITH UNTREATED WOODWILL BE BANNED FROM CANADA DUE TO THE THREAT POSED BY THEASIAN LONGNORNED BEETLE.+ THE CANADIAN GOVERNMENT NOW INSIST THAT EVERY SHIPMENT ENTERINGCANADA MUST HAVE THE ABOVE DOCUMENTATION WITH THE SHIPMENT.开证申请书题目要求和说明题目要求和说明TO: BANK OF CHINA GUANGZHOU BRANCHIRREVOCABLE DOCUMENTARY CREDIT NO.97-34985FOR THE ACCOUNT OF A.B.C. TRADING CO., LTD., HONGKONG.312 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS,WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORATION, 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING HKD 1000000.00 (SAY HONGKONG DOLLARS ONE MILLION ONLY.) AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE” DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO. 97-34985 DTAED IST MARCH, 1997.” ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB SEPARATELY.(2) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT.(3) CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER (HUALING BRAND), 500PCS KF-23GW AND 500 PCS KF-25GW, PACKING: IN CARTON BOX, 50 KILOS NET EACH CARTON,1PC/CARTON,@HKD1000.00,FOBC2% DUBAI VIA HONGKONG, PARTIAL SHIPMENT PERMITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30TH APRIL, 1997. EXPIRY DATE: 15TH MAY, 1997. IN PLACE OF OPENER FOR NEGOTIATION.OTHER TERMS AND CONDITIONS:BENEFICIARY’S DECLARATION ON THE INVOICE THAT THE PRODUCTION COMPANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPPING DATE SHOW ON B/L, BUT WITHIN THE VALIDITY OF THE L/C.DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.SHIPPING MARKS:A.B.C./DUABI/NOSI-1000/MADE IN CHINAWE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAFT(S) DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT(S) SHALL BE DULLY HONOURED ON DUE PRESENTATION.YOURS FAITHFULLYNANYNG COMMERCIAL BANK LED.,HONGKONG售货确认书SALES CONFIRMATION卖方（Sellers）：Contract No.: AB44001 GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON Date：FEB.12,1997 267 TIANHE ROAD GUANGZHOU, CHINA Signed at: GUANGZHOU买方（Buyers）：A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONG兹经买卖双方同意按下列条款成交：The undersigned sellers and buyers have agreed to close the following transactions according to the terms数量及总值均得有%的增减，由卖方决定。

根据下列国外来证及有关信息制单。

注意：该批商品的托运日期为2004年12月6日。

有关资料如下：QUANTITY=64PCS.NW=167.804.GW=167.804.MEAS=47.944M3, UNITPRICE=USD390.00/M3 ,TOTAL=USD18698.16,VESSEL NAME:YOUNGSTAR V.231E, CONTAINER NO.:1X 40' CPIU2254836, HS CODE 6802.2300。

TO BANK OF CHINA GUANGZHOUFM SANWA BANK LTD OSAKA , NOV. 6 , 2004447 TESTED ON NOV. 6, 2004WE OPEN IRREVOCABLE DOCUMENTARY CREDITNO. 41-1902141-003 ISSUED ON NOV. 2, 2004BENEFICIARY: CHINA NATIONALMETALSANDMINERALSI/E CORPGUANGDONBGRANCH774 DONGFENGEAST ROAD , GUANGZHOU , CHINAAPPLICANT: SAKAI TRADING CO. LTD. SANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPAN AMOUNT: USD78,000.00EXPIRY FOR NEGOTIATION: JAN 15 2005AVAILABLE BY DRAFT: AT SIGHTDRAWN ON THE SANWA BANK LTD. NEWYORK.FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS:-FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDERAND BLANK ENDORSED MAR“KEFDREIGHT COLLECT” NOTIFY THE APPLICANT, TEL: 06-203-1003AND DATED NOT LATER THAN DEC 31,2004.-SIGNED COMMERCIAL INVOICE IN THREE COPIES-PACKING LIST IN THREE COPIES-CERTIFICATE OF WEIGHT IN THREE COPIES-CERTIFICATE OF ORIGIN IN ONE COPY-BENEFICIAR'YS CERTIFICATE IN TWO COPIES STATING THAT THREESETS OF EACH NON-NEGOTIABLE B/L HAVE BEEN AIRMAILED DIRECT TO THE BUYER IMMEDIATELY AFTER SHIPMENT COVERING:200M3 OF CHINA GRANITE(G485 ROUGH BLOCKS), SIZE: 0.03M 3 UP RANDOM SIZE PER M3AS PER S/C 01MAF400-5-23FOB HUANGPU GUANGDONGINSURANCE TO BE EFFECTED BY BUYERSSHIPMENT TO: OSAKA/YOKOHAMA JAPANPARTIAL SHIPMENTS ALLOWEDTRANSSHIPMENT ALLOWEDDRAFT MUST BE PRESENTED FOR NEGOTIATION WITHIN15 DAYS AFTER THE DATE OF B/L OR OTHER SHIPPING DOCUMENTS BUT WITHIN THE CREDIT EXPIRY SPECIAL INSTRUCTIONS: -T.T. REIMBURSEMENT IS UNACCEPTABLE-ALL BANKING CHARGES OUTSIDE JAPAN FOR SELELR' S ACCOUNT-THIS CREDIT IS TRANSFERABLE-NEGOTIATING BANK MUST SEND DOCUMENTS TO US IN TWO CONSECUTIVEAIRMAILS AND DRAFTS TO DRAWEE BANKTHIS CREDIT IS AVAILABLE BY NEGOTIATION WITH ANY BANKTHIS CREDIT IS OPERATIVE AND SUBJECTJNIFORMCUSTOMPUBLICATION 1993 REVISION NO. 500发票CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINACOMMERCIAL INVOICESANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPANS/C NO:CHINA NATIONAL METALS AND MINERALS I/E CORPGUANGDONG BRANCHTO: SAKAI TRADING CO. LTDINVOICE NO:RB-1206FROM HUANGPU,CHINA TO:OSAKA,JAPAN47.944M3USD18,698.16DATE:NOV.25, 2004ORDER NO:01MAF400-5-23TOTAL:XXX装箱单CHINA NATIONAL METALS AND MINERALS l/E CORP GUANGDONG BRANCH 774 DONG FENG EAST ROAD , GUANGZHOU , CHINAPACKING LISTSAY SAY SIXTY FOUR PCS ONLYTOTAL:CHINA NATIONAL METALS AND MINERALS l/E CORP GUANGDONGBRANCH Xxx产地证B/L No.ShipperCHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINA中国对外贸易运输总公司直运或转船提单BILL OF LOADINGCon sig nee or order TO ORDERSHIPPED 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 vessel may 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 currier on loading.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.IM WITNESS whereof the number of original Bills if Ladingstated below have bee n sig ned, one of which being accomplished, the other to bevoidPort of discharges Final destinationOSAKAContainer seal No. or marks and Nos. N/M ONE CONTAINERNumber and kind of packages Description of goodsGross weight(kgs.) 4167.804 4KS)Measurement(m 3)47.944CHIN A GRANITE(G485 ROUGH BLOC(1 X 40' CONTAINER CPIU 22548NO 36REGARDING TRANSHIPMENTFreight and charge s sINFORMATION PLEASE CONTACTFREIGHT COLLECTEx. rate Total prepaidPrepaid at(Number of orifreight payableat )SAKA, JAPAN ginal Signed for or cBs/LTHREE(3)Place and date of issue GUANGDONG, CHINA, n behalf of the Master asAgent 应有签名日(SINOTRANSSTANDARD FORM4)95c No. 0123450汇票凭Drawn under ________ S ANWA .... BANK ... .LTD, ... OSAKA信用证 第 号L/C No ................. 41-1.902141-003.日期Dated _______ NOV, 2, .2004按 息 付款Payable with interest @.… 号码 汇票年 月 日No ……发票号 Exchange 见票FIRST of Exchange (Second of exchange being unpaid)pay to the order of BANK . OF CHINA, . GUANGZHOU BRANCH ……或其指定人 付金额 The sum of US DOLLARS EIGHTEEN THOUSAND SIX HUNDRED AND NINTY EIGHT POINT ONE SIX ONLY.To ....THE... .SANWA …一 BANK . 一 一 .LTD. ... NEWYORK .................. CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINASTAMP & SIGNATURE中国，广州Guangzhou , China .一…DEC. 21, 20.04.日后(本汇票之副本未付）At 一…百.卡..生 ........... Sight of this金额 for。

用友U8综合练习题XX.1 系统管理1.建立新账套（1）账套信息账套号：007；账套名称：北京阳光信息技术有限公司；采用默认账套路径；启用会计期2016年01月；会计期间设置：默认。

（2）单位信息单位名称：北京阳光信息技术有限公司；账套启用日期：2014年1月1日；单位情况：ABC公司是一家工业企业，是一般纳税人，主要从事机械加工业务，职工人数15人；单位地址：华兴市新街358号；法人代表：张建；有外币核算专户；税号：（3）核算类型该企业的记账本位币：人民币；企业类型：工业；行业性质：2007年新会计制度；账套主管：陈明。

（4）基础信息该企业有外币核算，进行经济业务处理时，需要对存货、客户、供应商进行分类。

（5）分类编码方案（6）数据精度该企业对存货数量、单价小数位均为2。

（7）系统启用启用总账系统，启用时间为2016-01-01。

2.财务分工（1）001 陈明角色：账套主管具有系统所有模块的全部权限。

（2）002 王晶角色：出纳具有总账中出纳的所有权限。

（3）003 马方角色：总账会计、应收会计、应付会计。

具有总账系统、应收款管理、应付款管理的全部权限。

（4）004 白雪具有公共单据、公共目录设置、应收款管理、应付款管理、总账、采购管理、销售管理、库存管理、存货核算的全部操作权限。

（5）005 王丽权限同白雪。

XX.2 基础档案1.设置基础档案（1）部门档案（2）人员类别（3）人员档案（4）地区分类（5）客户分类（6）客户档案（7）供应商分类（8）供应商档案XX.3 总账模块2. 基础数据（1）外币及汇率币符：USD；币名：美元；固定汇率：1:8.275。

（2）2016年1月份会计科目及期初余额表相关总账科目、明细科目及其余额注：本科目表是参照2007年开始实施的会计制度科目表。

辅助项期初余额表会计科目：122102 其他应收款——应收个人款余额：借3 800元会计科目：1122 应收账款余额：借157 600元会计科目：2202 应付账款余额：借276 850元会计科目：5001 生产成本余额：借17 165.74元（3）凭证类别（4）结算方式（5）项目目录3. 日常业务处理2016年1月份企业发生的经济业务如下：凭证管理要求：以003马方身份进行填制凭证操作。

选择题
在外贸制单中，商业发票的主要作用是：
A. 证明货物已装船
B. 作为买卖双方结算的依据（正确答案）
C. 证明货物原产地
D. 作为报关文件
下列哪项不是信用证中常见的条款？
A. 受益人
B. 开证行
C. 货物到达时间（正确答案）
D. 有效期
在海运提单中，通常不会包含的信息是：
A. 发货人信息
B. 收货人信息
C. 货物详细重量
D. 货物零售价格（正确答案）
汇票在国际贸易支付中，其性质属于：
A. 商业信用工具
B. 银行信用工具（正确答案）
C. 政府信用工具
D. 个人信用工具
产地证明书一般由哪个机构出具？
A. 海关
B. 商会或贸促会（正确答案）
C. 保险公司
D. 物流公司
在CIF贸易术语下，货物的风险转移发生在：
A. 签订合同时
B. 货物装运港越过船舷时（正确答案）
C. 货物到达目的港时
D. 买方接收货物时
外贸制单中，关于包装单据的描述，下列哪项是错误的？
A. 描述了货物的包装情况
B. 是海关清关的必要文件
C. 通常不需要显示货物净重（正确答案）
D. 可能包括包装材料、尺寸等信息
下列哪种单据是出口商向银行提交，以请求支付货款的？
A. 商业发票
B. 装箱单
C. 汇票（正确答案）
D. 产地证
在FOB贸易术语下，负责租船订舱并支付运费的是：
A. 卖方
B. 买方（正确答案）
C. 运输公司
D. 保险公司。

外贸制单重点及练习《外贸制单与合同》自学指导书一、课程编码及适用专业课程编码：总学时：60学时面授学时：２０学时自学学时：４０学时适用于专业：外贸英语专业（函授专科）二、课程性质《外贸制单与合约》就是外贸英语专业学生的必修课程专业课程。

通过本课程的自学，对外贸业务中单据的基本知识有较深入细致的介绍。

系统地掌控汇票、发票、新秦中等单据的内容及制作方法，为出席外贸课堂教学踢不好基础。

三、本课程的地位和作用《外贸制单与合约》就是研究外贸出口结汇中所须要单据的制作的专业课程。

随着我国对外贸易的不断发展，每天出口货物超过数亿美元，出口结汇就是一项十分关键的工作。

单据制作恰当是否就是出口结汇若想顺利实现的一个关键。

因此，《外贸制单与合约》就是外贸英语专业的一门关键课程。

它具备应用性、理论与课堂教学联系紧密的特点。

本课程主要了解各种单据的促进作用，单据制作的建议，就是一门实际业务的应用领域学科。

四、学习目的与要求通过本课程的自学，应当掌控信用证项下出口单据的种类、促进作用，娴熟制作汇票、发票、装箱单、新秦中、保险单等关键议付单据。

介绍重量单、尺码单、受益人证明等其他有关单据的内容。

为努力学习这门课，自学时应特别注意以下几点：（一）要抓住重点，即应牢固掌握主要、重点、单据及单据的重点项目。

（二）必须著重理论联系实际，注重该课所学科学知识的应用领域。

（三）要有良好的学习方法，可运用比较及联系的学习方法，找出各单据间的不同点和相同点。

五、本课程的学习方法为了努力学习本课程，首先必须具备恰当的自学目的和态度，应属我国社会主义现代化事业而自学。

在自学中要刻苦钻研、踏踏实实。

虚心求教、持之以恒。

在自学中要把握住单据制作的基本建议与原则，把握住各单据的基本概念、关键促进作用、主要内容、着重于特别注意单据各项目的制作建议；必须特别注意各单据间的联系，确切议付时递交的就是完备单据，而不是边缘化的一份单据；必须特别注意各单据间的区别。

《外贸单证》课程教学大纲一、课程地位与目标（一）课程地位外贸单证是国际经济与贸易专业必修核心课程。

其课程地位表现在：(1)与前续课程的关系：《外贸单证》的先修课程为《国际贸易实务》等课程。

《国际贸易实务》课程内容主要涉及进出口实际业务的基础专业知识以及实务知识，主要通过进出口合同条款（品名、品质、包装、数量、价格、支付方式、装运、保险、不可抗力、仲裁、违约条款等）的学习使得学生对于进出口工作的实际内容和操作有了知识认知和基本能力，促进学生进一步学习《外贸单证》课程。

(2)与后继课程的关系：《外贸单证》课程使学生具备一定的外贸知识的基础上，掌握外贸单证工作的基本方法和操作技能，具备从事外贸单证工作的基本素质和良好的职业能力，为后继课程《进出口贸易流程综合实训》等打下良好专业知识和实践操作基础，培养学生的综合就业职业能力和关键能力。

（二）课程目标(1) 专业能力目标：培养学生熟练掌握各种结算方式（信用证、托收、汇付）、主要运输方式（海运、空运、多式联运）、常用贸易术语下外贸单证的制作、办理和审核等操作能力，以及根据外贸业务各个环节的需要，处理各种外贸单证问题的能力，同时具备熟知国际惯例、国际商法、国际货物运输、国际保险及国际货款结算等与单证制作相关的知识能力，使学生真正成为掌握国际贸易专业技能高级应用型人才。

(2) 社会能力目标：培养学生一丝不苟的严谨工作作风和善于沟通、团队合作的工作品质，为今后从事外贸单证岗位工作和其他外贸岗位工作奠定扎实基础。

(3) 方法能力目标：培养学生具备外贸业务过程中的单证缮制和处理能力，同时能具备团队合作的能力，并在此基础上迁移到在今后工作中，提高其处理问题、解决问题的能力，以及人际交往协调能力。

二、教学内容与要求（一）项目一：信用证【教学内容】1.信用证知识：信用证概念信用证的特点信用证的流转程序2.实例分析：提供信用证实例进行内容分析解读信用证审核信用证，总结信用证审核要点信用证的修改程序，根据审核的不符点撰写改证函，总结分析改证函撰写的要点【教学要求】了解信用证当事人与合同当事人之间的关系，熟悉信用证内容，能结合贸易合同等文件进行催证、读证、审证、改证，熟悉信用证对单据的一般要求。

TELEX:22333 DHBHK HX
SWIFT:DHBLHKXXXX
To: BANK OF CHINA SHANGHAI PUDONG BRANCH
L/C No.: 16441688
Dated: 040115
Amount: USD14109.00
PLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARY CREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:
3. (X)Insurance policy/certificate in2folds for 110% of the invoice value,showing claims pay in china in the currency of the draft, blank endorsed covering ( X ) ocean marine transportation / ( ) air transportation / ( ) overland transportation all risks, war risks as perCICclause.
练习2根据信用证有关要求，缮制发票一份。设发票开票日期为040220。
1)QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:
DESCRIPTION QUANTITY UNIT PRICE AMOUNT
BALL PEN:
631 1000 DOZS @USD0.84/DOZ USD 840.00

《国际结算》专题1：单据缮制练习实训1 汇票练习1.请根据以下制单资料缮制汇票ISSUING BANK: DEUTSCHE BANK(ASIA) HONGKONGL/C NO. AND DATE: 756/05/1495988, NOV. 20, 2008AMOUNT: USD19,745.00APPLICANT: MELCHERS (H.K) LTD., RM. 1210, SHUNTAK CENTRE,200 CONNAUGHT ROAD, CENTRAL, HONGKONGBENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.WE OPENED IRREVOCABLE DOCUMENTS CREDIT A VAILABLE BY NEGOTIATION AGAINST PRESENTA TION OF THE DOCUMENTS DETAILED HEREIN AND OF THE BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.INV. NO.: ITBE001121DA TE OF NEGOTIATION: DEC. 20 ,2008凭Drawn under…………………………………………………信用证第号L/C NO………………………………日期Dated……………………………按息付款Payable with interest @....……....% per annum号码汇票金额中国，广州年月日No: ……………Exchange for Guangzhou, China…………………….…………见票日后（本汇票之副本未付）At…………..……. Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of ……或其指定人付金额The sum of此致To…………………………………………………………………………………………练习2、根据以下所给销售合同填制汇票一份，提单的日期为12月8日SALES CONFIRMATIONNO.: 08CAN – 1108DA TE: NOV. 08 ,2008 SELLER：JIANGSU INTERNATIONAL IMP. &. EXP. CORP. LTD.80 ZHONGSHAN ROAD , NANJING, CHINAFAX : 86-025-******** TEL : 86-025-********BUYER：SHEMSY NEGOCE ID CORP.75ROUTE 96570 DARDILLY , FRANCYFAX：33-56-34567891 TEL：33-56-12345678THIS SALES CONFIRMATION IS HEREBY MUTUALL Y CONFIRMED，PACKING：AS PER BUYER’S DEMANDSSHIPPING MARKS: AS PER BUYER’S DEMANDSSHIPMENT：X TO BE MADE（45 DAYS BY SEA AFTER BECEIVED 30% T/TPAYMENT）FROM CHINA PORT TO________（AS BUYER’S DEMANDS）PARTIAL SHIPMENTS AND TRANSSHIPMENT ARE ALLOWED. PAYMENT：X 30% T/T INDEPOSIT ，70% D/P 30 DAYS AFTER SIGHT INSURANCE：______ TO BE EFFECTED BY THE SELLER FOR （）% OF INVOICE V ALUE TO COVER （）RISK AND W AR RISK UPTP （）AS PER THE OCEAN MARINE CARGO CLAUSE AND W AR RISKCLAUSE OF T HE PEOPLE’S INSURANCE COMPANY OF CHINA XTO BE EFFECTED BY THE BUYERSELLER：JIANGSU INTERNA TIONAL IMP. &. EXP. CORP. LTD. ( SIGN A TURE ) BUYER :SHEMSY NEGOCE ID CORP. ( SIGN A TURE )凭不可撤销信用证Drawn under……………………………………Irrevocable L/C No………………日期Dated……………………………按息付款Payable with interest @....……....% per annum号码汇票金额中国，南京年月日No: ……………Exchange for Guangzhou, China…………………….…………见票日后（本汇票之副本未付）At…………..……. Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of ……或其指定人付金额The sum of此致To…………………………………………………………………………………………实训2 商业发票商业发票范例：练习1 根据实训1的练习2所给的销售合同制作商业发票。

《国际贸易单证实务》同步测试参考答案第一章一、填空题：1、单证2、单据和信用证；文件和凭证3、凭单；凭单4、金融；商业5、正确6、金融；商业7、两个英文大写字母8、三个英文大写字母；两个；一个二、判断题：1、ｔ2、ｆ3、ｔ4、ｆ5、ｔ6、ｆ三、不定项选择题：1、A,B,C,D 2.A,B,C,D 3.B,C,D 4.A,B,C,D 5.A,B,C 6.A 7.C四、简答题：1、参考第1页2、参考第3---4页3、参考第4---6页4、参考第7---8页5、参考第10---11页第二章一、填空题：1、询盘；发盘；还盘；接受；发盘和接受2、合同书；确认书；协议书；订单3、约首；本文；约尾4、品名、品质；数量；包装；运输；保险；价格；支付5、检验；索赔；不可抗力；仲裁二、不定项选择题：1、B 2.A,B,C 3.A,B,C,D,E 4.D 5.B 6.B 7.C 8.D 9.A 10.A 11.C 12.D三、简答题：1、参考第15页2、参考第16页；第18----21页四、操作题：（略）五、案例分析：1、简析：对方对我发盘进行了还盘，则我方发盘失效。

2、简析：双方合同已成立，对方的接受为非实质性变更发盘内容，应为有效接受。

第三章一、填空题：1、国际市场价格水平；国家政策2、本币；利润3、出口成本；盈利水平4、佣金5、折扣6、基本费；附加费7、佣金率8、保险金额；保险费率9、比率10、17.5；25；20；31二、判断题：1、t 2.f 3.t 4.t 5.f 6.f 7.f 8.f 9.t 10.t三、单项选择：1、C 2.C 3.D 4.C 5.B 6.C 7.B 8.D 9.C 10.D四、简答题：1、参考第29页2、参考第35页3、参考第32---33页4、参考第37---38页5、参考第37页五、计算题：1、参考答案：出口盈利率为20.4%；换汇成本6.85元/美元2、参考答案：875美元/吨3、参考答案：不能做，亏损9.61元/套木箱体积：0.6*0.48*0.36=0.1036840’货柜装箱数量：（55/0.10368）*12 = 530*12 = 6360套每套总成本：【88*（1+17%—9%）/（1+17%）】+ 6200/6360= 81.23+0.97 =82.2 元/套FOB价= CIF —I —F= 11.3*（1—5%）—11.3*1.1*0.5%—3350/6360= 10.14612 美元/套FOB人民币净收入：10.14612 * 8.27 = 83.908 元/套总利润：（83.908—82.2 ）*6360= 1.708 *6360= 10862.88元第四章一、单项选择：1、C 2.C 3.B 4.C 5.C 6.C 7.C 8.D 9.D 10.B 11.B二、多项选择：1、A,B,D 2.A,B,C,D,E 3.B,C,D 4.C,D 5.B,C,D三、判断题：1.f2.f3.t4.f5.t6.f7.f8.f9.f 10.t 11.t 12.t 13.t 14.t 15.t四、简答题：1、参考第54---56页2、参考第61---62页3、参考第66页4、参考第66---74页5、参考第73页6、参考第74---75页五、案例分析：1、简析：会遭到拒付，因目的港的表述太笼统。

一、根据以下信用证回答问题（共20分，10小题，每小题2分）sue of documentary creditIssuing bank:METITA BANK LTD., FINLANDDoc. Credit. No :IRREVOCABLECredit. Number:LRT9802457Date of issue:050428Expirty:date 050616 PLACE FINLANDApplicant:F. T. C. CO.AKEKSANTERINKAUTO P.O. BOX 9,FINLANDBeneficiary:GREAT W ALL TRADING CO.,LTD.RM201, HUASHENG BUILDING, NINGBO, P.R CHINAAmount:USD19090.00Available with/by:ANY BANK IN ADVISING COUNTRY BY NEGOTIATIONDraft at…: DRAFTS AT SIGHT FOR 100% INVOICE V ALUEPartial shipments: NOT ALLOWEDTranshipments: ALLOWEDLoading in charge:NINGBOFor transport to: HESINKIShipment period: AT THE LATEST MAY 30,2005Descrip.of goods:P.P INJECTION CASES ZL0322+BC05 230ETS @USD42.00/SET USD9660.00P.P INJECTION CASES ZL0319+BC01 230ETS @USD41.00/SET USD9430.00AS PER SALES CONTRACT GW2006M06 DA TED APR.22,2005CIF HESINKIDocuments required:↑SIGNED COMMERCIAL INVOCIE 1 ORIGINAL AND 5 COPIES↑PACKING LIST IN 2 COPIES↑FULL SET OF CLEAN ON BOARDMARINE BILLS OF LADING, MADE OUT TO ORDER,MARKE “FREIGHT PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE)↑CERTIFICATE OF ORIGIN FROM A IN 2 COPIES↑INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC UP TO FINAL DESTINATION AT HELSINKI, FOR AT LATEST 110PCT OF CIF VALUE.↑SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS&NET WEIGHT, VESSEL NAME, BILL OF LANDING NO.AND DATE, CONTRACE NO., VALUE.Additional Insruction:47A1.BOTH QUANTITY AND AMOUNT 10PERCENT MORE OR LESS ARE ALLOWED.2.ALL DOCUMENT MUST INDICATE THIS CREDIT NUMBERChiarges 71B ALL BANKING CHARGES OUTSIDE THE OPENNINGBANK ARE FOR BENEFICIARY’S ACCOUNT.Confirmation:WITHOUTINSTRUCTIONS:THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTEREDAIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND CUMENTS IN ORDER, WE WILL REMIT THEPROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.1、该信用证受益人是谁？2、该信用证开证申请人是谁？3、该信用证的有效期和到期地点如何规定？4、该信用证的装运港和目的港如何规定？5、该信用证的最晚装运期如何规定？6、该信用证是否可以撤销？是否保兑？7、该信用证是远期还是即期？8、该信用证交单期如何理解？9、该信用证最大金额为多少？10、该信用证是否允许转运和分批装运？二、根据上述信用证及以下补充资料制作发票、装箱单、普惠制产地证和汇票（共60分，每张单据15分）补充资料：1.发票号码：GW2005M06-22.发票日期：2005年5月22日3.装运期：2005年5月29日4.唛头：ROYAL05AR225031JEDDAHC/N:1-UP5.箱号货号包装件数毛重（KGS）净重（KGS）体积1-230 ZL0322+BC05 CTNS 230SETS 18.5/CTN 16.5/CTN 34M3 230-460ZL0319+BC01 CTNS 230SETS 8.5/CTN 16.5/CTN 34M36.包装：每套/纸箱7.船名/航次：YANGFNA V.009W8.提单号：CSC0208679.集装箱号/封号：CBHU0611758/25783 CY/CYCBHU0611757/25781 CY/CY10.保险索赔代理：HUDIG&SON B.V.11.议付行：BANK OF CHINA, NINGBO BRANCH12法人代表：李丽华单证员：程晨13注磷注射液商品编码（2809201100）该货物是完全原产凭Drawn under信用证L/C No.日期Dated 支取Payable with interest @ % 按息付款号码汇票金额No. Exchange for China见票日后（本汇票之正本未付）付交金额At Sight of this SECOND of Exchange (First of Exchange Being unpaid ) pay to the order of the sum of此致：To:COMMERCIAL INVOICEOriginalTo: Date:Invoice No:Contract No:From to Letter of Credit No. Issued byPACKING LISTOriginalTo: Date:Invoice No:Contract No: From to Letter of Credit No.Issued by中国人民保险公司THE PEOPLE’S INSURANCE COMPANY CHINA保险单INSURANCE POLICY中华人民保险公司（以下简称本公司）THIS POLICYBOF INSURANCE WITNESSES THAT PEOPLE OF CHINA (HEREIN AFTER CALLED”THE COMPANY “)根据______________________________________________(以下简称被保险人)的要求，由被保险人向本公司交付约（HEREINAFTER CALLED”THE INSURED”AND IN CONSIDERATION OF THE AGREED PREMIUMPAIDTO THE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COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDEMENTIONED GOODS IN TRANSPORTATION特款承保下述货物运输保险，特立本保险单。

2.4 制单练习练习1 根据信用证有关内容，填制“集装箱货物托运单”一份。

设本信用证项下货物的交接方式为CY—CY，整批货被装在2个20尺，编号分别为EASU982341、EART520142的集装箱内，由YINHU A3032号船于8月30日装运出海。

该批货物的合同号为BEIT0112，体积为66.4CBM，每个纸箱重0.15KGS，唛头由受益人自行设计。

ISSUING BANK: FIRST ALABAMA BANK106 ST. FRANCIS STREET MOBILE ALABAMA 36602 USABENEFICIARY: XIAMEN YINCHENG ENTERPRISE GENERAL CORP.176 LUJIANG ROAD XIAMEN, CHINA(厦门银城企业总公司)TELEX: 93052 IECTA CN ，TEL: 86-592-2046841FAX: 86-592-2020396APPLICANT: BAMA SEA PRODUCTS. INC.1499 BEACH DRIVE S.E.ST PELERSBURG. FL 33701,USAADVISING BANK: THE BANK OF EAST ASIA LIMITED XIAMEN BRANCHG/F & 1/F HUICHENG BUILDING 837 XIAHE ROAD, XIAMEN, CHINATELEX: 93132 BEAXM CN FAX: 86-592-5064980DATE: AUGUST 1, 2004FORM OF DC: IRREVOCABLE L/C AT SIGHTAMOUNT: USD 170,450.00PARTIAL SHIPMENT: PERMITTEDTRANSSHIPMENT: PERMITTED ONLY FROM XIAMEN CHINA FOR TRANSPORTATION TO LONG BEACH, CA. USA. WITH FINAL PORT OF DESTINATION TAMPA, FL,USA. SHIPMENT CONSISTS OF: 34000KGS CHINESE SAND SHRIMP OR BIG HARD SHELL SHRIMP.BLOCK FROZEN SHRIMP (PTO), PACKED 6X2KGS/CTN.（RAW, PEELED, TAIL ON）CONSISTING OF:KGS. SIZE（MM） UNIT PRICE(/KGS) TOTAL3000 71/90 USD6.60 USD19800.005000 91/110 USD6.35 USD31750.006000 111/130 USD5.45 USD32700.008000 131/150 USD4.55 USD36400.0012000 151/200 USD4.15 USD49800.00TOTAL AMOUNT OF USD170450.00 CFR TAMPA FL. U.S.A.THE LATEST SHIPMENT DATE IS AUGUST 31. 2004DOCUMENTARY REQUIREMENTS：1)FULL SET（3/3） CLEAN ON BOARD COMBINED TRANSPORT BILLS OF LADING CONSIGNED TO THE ORDER OF BAMA SEA PRODUCTS INC.,1499 BEACH DRIVE S.E., ST, PELERSBURG,FL.33701 MARKED“FREIGHT PREPAID”NOTIFYING WILLIAMS CLARKE, INC., 603 NORTH FRIES AVENUE, WILMINGTON, CA 90744,USA. AND MUST INDICATE CONTAINER(S) NUMBER AND STATE THAT CONTAINER(S) HAVE BEEN MAINTAINED AT ZERO DEGREES FAHRENHEIT OR BELOW. IF COMBINED TRANSPORT BILL OF LADING IS PRESENTED, MUST BE INDICATE VESSEL NAME.2)BILLS OF LADING MUST ALL FREIGHT CHARGES PREPAID, INCLUDING FUEL ADJUSTMENT FEES(FAF)_____________________________________SHIPPER(发货人)CONSIGNEE(收货人) 集装箱货物托运单船代留低 第NOTIFYPARTY(通知人)二联PRE-CARRIAGE BY(前程运输) PLACE OF RECEIPT(收货地点)___________________________________________________________ OCEAN VESSEL(船名) VOY NO(航次) PORT OF LOADING(装货港)______________________________________________________________________________________________PORT OF DISCHARGE(卸货港) PLACE OF DELIVERY(交货地点) FINAL DESTINATION FOR THEMERCHANT ’S REFERENCE(目的地)Container No. Seal No. 封志号； No. of Containers or Kind of packages Gross Weight Measurement (集装箱号) Marks &No.s 唛头 Packages 箱数或件数 Description of Goods 毛重(千克) 尺码(立方米) 包装种类与货名TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS) 集装箱数或件数合计(大写)_________________________________________________________________________________________________Freight &Charges Revenue Tons Rate(运费率) Per(每) Prepaid Collect (运费与附加费) (运费吨) (运费预付) (运费到付)_________________________________________________________________________________________________Ex. Rate:(兑换率 ) Prepaid at(预付地点) Payable at(到付地点 ) Place of Issue(签发地点)_________________________________________________________________________________ Total Prepaid(预付总额) No.s of Original B(s)/L(正本提单份数)_________________________________________________________________________________________________练习2 根据所给内容制作出口货物明细单一份卖方THE SELLER：JIANGSU SUNRISE INT’L GROUP I/E CORP.180 ZHONGJIANG RD, NANJING, CHINA买方THE BUYER：UNICORN CASE SASE-289 21 KNISLINGE, SWEDEN起运港PORT OF SHIPMENT：SHANGHAI，CHINA目的港PORT OF DESTINATION：OSLO，NORWAY转运TRANSSHIPMENT：NOT ALLOWED分批PARTIAL SHIPMENT：NOT ALLOWED装运期限LASTEST SHIPMENT：2004/02/19运费FREIGHT：PREPAID唛头SHIPPING MARK：GLOBALCTN NO：STYLE：商品描述DESCRIPTION OF GOODS：DESCRIPTION OF GOODS QUANTITY GW./NW. MEAS.TRAVEL BAGSSTYLE NO.: 4120 800PCS/80CTNS 10/8KGS 32×22×22CM 4122 600PCS/60CTNS 10/8KGS 44×32×22CM 4135 450PCS/50CTNS 10/8KGS 40×27×20CM练习3 根据信用证有关内容，填制“集装箱货物托运单”一份DC NO.: 1-01-F-05776 DATED 04.08.10BENEFICIARY: CHINA NATIONAL LIGHT PORDUCTS I/E CORP. JIANGSU(GROUP).2, QIAO GUANG ROAD, GUANGZHOU.……SHIPMENT: PARTIAL SHIPMENTS ARE ALLOWED, TRANSHIPMENT IS ALLOWED. SHIPMENT FROM SHANGHAI TO DUBLIN, IRELAND, LATEST 04.07.31.COVERING: 1,100 PIECES “HELM” BRAND WALL COLCKS.SHIPPING MARKS: E V E SDUBLINDOCUMENTS REQUIRED:FULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER ENDORSED IN BLANK，MARKED FREIGHT PREPAID NOTIFY1)EVES DISTRIBUTORS LTD., 2C SUNBURY INDUSTRIAL ESTATE, WALKINSTOWN DUBLIN 12, IRELAND.2)FIDELITY MERCANTILE CO., LTD., G.P.O. BOX 890, HONG KONG.THE GOODS ARE PACKED IN 110 CASES, NET WEIGHT: 1,105 KGS.GROSS WEIGHT: 1895KGS, MEAS: 6.55CBM，VESSEL：CHANGHONG V565.___________________________________________Shipper (发货人)________________________________________________________Consignee （收货人）集装箱货物托运单船代留底第________________________________________________________二Notify Party (通知人)联Pre-Carriage By （前程运输）Place Of Receipt （收货地点）Ocean Vessel（船名）V oy. No. （航次）Port Of Loading （装货港）Port Of Discharge（卸货港）Place Of Delivery （交货地点）Final Destination For The Merchant’s Refere（目的地）Container No. Seal No. No. Of Contai- Kind of Packages: Description of Goods Gross Weight Measurement(集装箱号) (封志号) ners Or P’Kgs.(包装种类与货名) 毛重(公斤) 尺码(立方米)Marks & Nos. (箱数或件数)(标记与号码)________________________________________________________________________________________________TOTAL MUMBER OF CONTAINERSOR PACKAGES(IN WORDS)集装箱数或件数合计(大写)_________________________________________________________________________________________________FREIGHT &CHARGES Revenue Tons (运费吨) Rate(运费率) Per(每) Prepaid(运费预付) Collect(运费到付) (运费与附加费)________________________________________________________________________________________________Ex Rate: (兑换率) Prepaid At(预付地点) Payable At(到付地点) Place Of Issue(签发地点)。

1.以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。

进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDONCREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01 EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT: EASTERN TRADING COMPANY81 WORDFORD STREET，LONDON，UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP.NO.97 MAOMING NAN ROAD，SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00(SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONL Y) THE CREDIT IS AV AILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE V ALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DA TE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS @USD15.50/PC USD9300.00ART. NO.HX88 600PCS @USD16.30/PC USD9780.00ART. NO. HE21 720PCS @USD18.00/PC USD12960.00TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO W AREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF V ALUE AS PER INSTITUTE CARGO CLAUSE (A) *SHIPPING ADVICES MUST BE SENT TO APPLICANT IMMEDIATEL Y AFTER SHIPMENT ADVISING THE INVOICE V ALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE V ALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.2．根据信用证及相关资料制单Form of Doc. Credit *40 A : IRREVOCABLEDoc. Credit Number *20 : LC0801-FTC-930Date of Issue *31C: 08.10.12Expiry *31 D: Date 08.12.15 Place CHINAApplicant *50: JAMES BROWN INC.NO.304 FILAMENT STREET ，MONTREAL, CANADAApplicant bank 51D: THE ROY AL BANK OF CANADA, MONTREALBeneficiary *59: HANGZHOU TRI-BEAUTY TRADE CO., LTD.NO. 381 RENMIN ROAD ，HANGZHOU, CHINAAmount *32B: Currency USD Amount 21,892.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANK BY NEGOTIA TIONDraft at ······42C: DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE V ALUEDrawee 42A: ROBOMCANA*THE ROY AL BANK OF CANADA *COMMERCIAL SERVICE*MONTREALPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDPort of Loading 44E: SHANGHAI / NINGBO CHINAPort of Discharge 44F: MONTREAL CANADALatest Date of Ship. 44C: 08.11.30Descript. of Goods 45A: HAND TOOLS FOB SHANGHAI / NINGBOPACKING IN STRONG SEA-WORTHY CASESAS PER PURCHASE ORDER NO JBI08678 DATED 2008.10.10 Documents required 46A:+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADINGMADE OUT TO ORDER OF THE ISSUING BANK ANDMARKED FREIGHT COLLECT NOTIFY APPLICANT+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ PACKING LIST IN TRIPLICATE+ G S P CERTIFICATE OF ORIGIN FORM A+ CERTIFICATE OF QUALITY ISSUED BY CIQAdditional Conditions. 47A:1．INSURANCE TO BE EFFECTED BY BUYER2．TELEGRAPHIC REIMBURSENMENT CLAIM PROHIBITED3．AMOUNT AND QNTY 5 PCT MORE OR LESS ALLOWED Advised through 57A: BANK OF CHINA, HANGZHOU BRANCHDetails of Charges 71B: ALL BANKING CHARGES OUTSIDE CANADA ARE FORACCOUNT OF BENEFICIARY其他相关资料：发票号码：08HT1107 发票日期：2008年11月07日 提单号码：GSOK50089 提单日期：2008年11月20日 船名：APL CROWN V. 097E 装运港：宁波港1×20’ FCL CY/CY 箱号：APLU156758，封号：853410 合同号：HTE080930 产地证号码：08NB38992 货物完全国产，不含进口成分，产品具体名称及包装细节： (1)9PC EXTRA LONG KEY SET, G/W 20KGS/CTN, N/W 18KGS/CTN,PACKED IN 1 CASE OF 20 SETS EACH,TOTAL 1200 SETS, USD1.76/SET ； (2)8PCS DOUBLE OFFSET RING SPANNER, G/W 20KGS/CTN, N/W 18KGS/CTN,PACKED IN 1 CASE OF 20 SETS EACH, TOTAL 1200 SETS, USD3.10/SET ； (3)12PCS DOUBLE OFFSET RING SPANNER, G/W 19KGS/CTN, N/W 17KGS/CTN,PACKED IN 1 CASE OF 16 SETS EACH, TOTAL 800SETS, USD7.50/SET ； (4)12PCS COMBINA TION SPANNER, G/W 19KGS/CTN, W/N 17KGS/CTN,PACKED IN 1 CASE OF 16 SET EACH, TOTAL 1200 SETS, USD3.55/SET ； (5)10PC COMBINA TION SPANNER, G/W 18KGS/CTN, N/W 16KGS/CTN,PACKED IN 1 CASE OF 20 SETS EACH, TOTAL 1000SETS, USD5.80/SET 。

制单题1根据所给出的信用证，请按题意完成各小题L/C 样本FM: HABIB BANK LTD., DUBAITO: BANK OF CHINA, NANJING BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: LC-2008-1098Date of Issue 31C: 081010Expiry *31 D: Date 081230 Place CHINAApplicant *50 : AL-HADON TRADING COMPANYP. O. BOX NO. 1198, DUBAIU A EBeneficiary *59: NANJING GARMENTS IMP. AND EXP. CO., LTD.NO. 301 ZHEN AN TONG ROADNANJING, 210002 CHINAAmount *32B: Currency USD Amount 40,750.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at ······42C: DRAFTS AT 60 DAYS AFTER SIGHTFOR FULL INVOICE V ALUEDrawee 42A:* HABIB BANK LTD., DUBAI*TRADING SERVICES, POX 1106,*DUBAI U A EPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDPort of loading 44E: NANJING CHINAPort of discharge 44F: DUBAI U A ELatest Date of Ship. 44C: 081215Descript. of Goods 45A:MEN’S 2 PCS SET CFR DUBAIART NO. 3124A, U. PRICE USD52.50/DOZ, 300DOZART NO. 3125A, U. PRICE USD50.00/DOZ, 500DOZALL OTHER DETAILS AS PER PROFORMA INVOICE NO.HT-2578 OF M/S. HALLSON TRADING P. O. BOX 2512 DUBAIU A EDocuments required 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+PACKING AND ASSORTMENT LIST IN TRIPLICATESTA TING THAT THE GOODS OF SIZE S, M, L, XL AREPACKED INTO 4 DOZ PER ONE EXPORT CARTON, EACHSIZE EACH DOZEN.+MANUALL Y SIGNED CERTIFICATE OF ORIGIN INTRIPLICATE SHOWING B/L NOTIFY PARTY AS CONSIGNEEAND INDICA TING THE NAME OF THE MANUFACTURER+FULL SET OF CLEAN ON BOARD BILLS OF LADING MADEOUT TO ORDER OF SHIPPER AND BLANK ENDORSED ANDMARKED FREIGHT PREPAID, NOTIFY M/S HALLSONTRADING, P. O. BOX NO. 2512 DUBAI U A E AND ALSOSHOWING THE NAME, ADDRESS, TEL. NO. OR FAX NO. OFTHE CARRYING VESSEL’S AGENT AT PORT OF DISCHARGE+A SEPARATE CERTIFICATE FROM THE SHIPPING CO. ORITS AGENT CERTIFYING THAT THE CARRYING VESSEL ISALLOWED BY ARAB AUTHORITIES TO CALL AT ARABIANPORTS AND IS NOT SCHEDULED TO CALL AT ANY ISRAELIPORTS DURING ITS TRIP TO ARABIAN COUNTRIES+SHIPPING ADVICE MUST BE SENT TO THE DUBAIINSURANCE COMPANY ON FAX NO. 82354322 SHOWINGTHE SHIPPING DETAILS+ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTSAND SHIPMENT SAMPLES SHOULD BE SENT DIRECTL Y TOTHE OPENERS AND A CERTIFICATE AND RELATIVE POSTRECEIPT FOR THIS EFFECT IS REQUIREDAdditional Conditions 47A:1．INSURANCE TO BE EFFECTED BY BUYER2．REIMBURSEMENT UNDER THIS CREDIT IS SUBJECT TOUNIFORM RULES FOR BANK TO BANK REIMBURSEMENTUNDER DOCUMENTARY ICC PUBLICATION NO. 5253．WE SHALL ARRANGE REMITTANCE OF THE PROCEEDSTO YOU ON RECEIPT OF DOCUMENTS COMPL YING WITHTHE TERMS OF THIS L/C CONFIRMING THAT THE DRAFTAMOUNT HAS BEEN ENDORSED ON THIS LETTER OFCREDIT.4．AMOUNT AND QUANTITY 5 PCT MORE OR LESS AREALLOWED.5．ALL DOCUMENTS MUST SHOW OUR L/C NUMBER.6．THIS L/C IS UNRESTRICTED FOR NEGOTIATION. Details of Charges 71B: ALL BANKING CHARGES OUTSIDE DUBAI ARE FOR A/C OFBENEFICIARYPresentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTERTHE DATE OF SHIPMENT，BUT WITHIN THE V ALIDITY OFTHE CREDIT相关资料：发票号码：2008-1500 发票日期：2008年11月30日提单号码：HSKK50088 提单日期：2008年12月10日船名：CMA CROWN V. 987 集装箱：1×20’ LCL CFS/CFS集装箱号：TRIU287756 封号：80709原产地证号：08NJ98699 商品编号：6302.2900包装：4DOZ/CTN，体积：58×40×25CMS，净重：20.00KGS/CTN 毛重：22.00KGS/CTN合同号：NG08-2578 预约保单号：08-236147议付银行：中国银行南京分行(BANK OF CHINA, NANJING BRANCH)生产厂家：南京佳美服装厂(NANJING JUSTMADE GARMENTS FACTORY)唛头：HALLSONHT-2578DUBAINO. 1-200制单题2根据所给出的信用证，请按题意完成各小题1.请回答：本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、“Consignee”、“Notify”分别是谁？2、把下列中标有（1）~（5）的地方填写完整。

外贸单证缮制 “十二五” Documents for Foreign Trade
总主编 郑淑媛 主 编 饶 玲 曾 妍
目录
CONTENTS
了解信用证
商业发票
项目一 项目二
外贸单证员 须知
项目三 项目四
资金票据
项目五
运输单据
目录
CONTENTS
公务证书
项目六 项目七
保险单据
项目八
外贸单据 审核
项目十
8
4）关于最迟交单期的规定
如信用证未规定交单期，最迟交单时间不得迟于装运日期后21 天。 5）单据的签发日期
二、信用证方式下单据制作的实例（CFR 或CIF 条件下单据制作）
1．CFR 条件下单据制作实例
参考书中内容。
9
谢
谢
观
看
项目九
其他单据 综合制单 训练
综合制单训练
项ቤተ መጻሕፍቲ ባይዱ十
能力 目标
通过本项目的学习研究，你能够： 1. 学习信用证方式下单据制作的相关知识； 2. 掌握信用证方式下单据制作技巧； 3. 独立完成信用证方式下全套单据的缮制。
一、信用证方式下全套单据制作实训
1. 信用证方式下单据制作提示
现将信用证的相关知识及单据制作的要求提示如下： 通知行的权利和义务 （1）核对签字及密押。 （2）及时澄清疑点。
7
产地证，而有的则需要FORM A（普惠制产地证）。诸如此类，都应认真审核。
一、信用证方式下全套单据制作实训
3. 缮制单据
1）在信用证业务中，虽然缮制单据是以信用证条款为依据的，但有些条款如商 品品名、规格、单价、佣金等信用证未明确规定的，可参照合同条款执行。 2）信用证项下的单据，必须严格按照信用证条款制单。 3）商业发票的数量条款和汇票金额

实训：综合制单综合制单练习练习1 根据下列国外来证及有关信息制单。

AWC-23-522号合同项下商品的有关信息如下：该批商品用纸箱包装,每箱装10盒,每箱净重为75公斤，毛重为80公斤，纸箱尺寸为113×56×30CM，商品编码为6802.2110，货物由“胜利”轮运送出海。

FROM： HONGKONG AND SHANGHAI BANKING CORP., HONGKONGTO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINATEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION.WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDITNO. HKH123123 FOR USD8,440.00, DATED 040705.APPLICANT: PROSPERITY INDUSTRIAL CO. LTD.342-3 FLYING BUILDING KINGDOM STREET HONGKONGBENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINATHIS L/C IS AVAILABLE WITH BENEFICIARY’S DRAFT A T 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE.2.PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.3.CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE.4.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.5.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUEOF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81.SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONGLATEST SHIPMENT 31 AUGUST 2004PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED.COVERING SHIPMENT OF:COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNTCIF HONGKONG. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.001641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.002506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00SHIPPING MARK: P.7.HONGKONGNO. 1-400ADDITIONAL CONDITIONS:5 PERCENT MORE OR LESS BOTH IN QUANTITY AND AMOUNT IS ALLOWED.ALL BANKING CHARGES OUTSIDE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENT BUT WITHIN THE VALIDITY OF THE CREDIT.INSTRUCTIONS:NEGOTIATING BANK IS TO SEND DOCUMENTS TO US IN ONE LOT BY DHL.UPON RECEIPT OF THE DOCUMENTS IN ORDER WE WILL COVER YOU AS PER YOUR INSTRUCTIONS.L/C EXPIRATION: 15 SEP. 2004.THIS L/C IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.PLEASE ADVISE THIS L/C TO THE BENEFICIARY WITHOUT ADDING YOUR CONFIRMATION.THIS TELEX IS THE OPERATIVE INSTRUMENT AND NO MAIL CONFIRMATION WILL BE FOLLOWED.+++++发票:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA箱单:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA海运提单B/L NO.Shipper中国对外贸易运输总公司Consignee or orderCHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP.直运或转船提单BILL OF LOADINGNotify address DIRECT OR WITH TRANSHIPMENTSHIPPED on board in apparent goodorder and condition (unless otherwise indicated) the goods or packagesspecified herein and to be discharged at the mentioned port of discharge oras near thereto as the vessel may safely get and be always afloat.The weight, measure,marks and numbers, quality, contents and value. Being particularsfurnished by the shipper, are not checked by the currier on loading.Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill oflading hereby expressly accept and agree to all printed, written or stampedprovisions. Exceptions and conditions of this Bill of Lading, includingthose on the back hereof.Vessel Port of loading IM WITNESS whereof the number of originalBills if Ladingstated below have been signed, one ofwhich being accomplished, the other to be voidPort of discharges Final destinationContainer seal No. Number and kind of packages Gross weight(kgs.) Measurement(m3)or marks and Nos. Description of goodsREGARDING TRANSHIPMENT Freight and chargesINFORMATION PLEASE CONTACTEx. rate Prepaid at freight payable at Place and date of issueTotal prepaid Number of original Signed for or on behalf of the MasterBs/Las Agent(SINOTRANS STANDARD FORM4)SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450汇票凭Drawn under ………………………………………..…………………..信用证第号L/C No…………………………….………日期Dated ………………………………….按息付款Payable with interest号码汇票金额中国，厦门年月No: ………….……Exchange for Xiamen , China………………...…见票日后（本汇票之副本未付）At……..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid) pay to the order of BANK OF CHINA, XIAMEN BRANCH 或其指定人付金额The sum ofTo………………………………………..………………………………………..练习2 根据下列所提供资料和信用证有关信息缮制单据，并请注明汇票的议付日期。

制单题---国际试题（含答案）⼀:销售确认书（已⽤）题⼲信息: 天津绮华服装有限公司（以下简称绮华，TIANJIN QIHUA GARMENTS CO.,LTD. 地址：5 Xinmei road，Huayuan Zone, Nankai District, CHI- Tianjin）是⼀家具有进出⼝经营权的纺织品公司(天津)，该公司与美国曼哈顿OTTO服饰有限公司（以下简称OTTO，AMERICAN MANHATTAN OTTO DRESS CO., LTD. 地址：46; 22113 Manhattan 20457 NEW YORK ; USA）欲建⽴合作关系，双⽅通过交谈与沟通，在经过反复磋商与谈判后，从价格、装卸条款、货款结算、保险以及相关费⽤等⽅⾯达成⼀致。

2009年11⽉4⽇双⽅签订了交易合同，约定2010年4⽉20⽇前天津绮华服装有限公司将1700件晚礼服运送到美国纽约曼哈顿OTTO服饰有限公司。

双⽅在签订销售合同之后，绮华按合同要求组织⽣产和包装。

OTTO订单要求，数量为装满⼀个20尺的集装箱，通过计算得到装207个纸箱（1×0.5×0.27=0.135m3）刚好。

于是双⽅开始了业务操作。

相关信息: 货物名称：⼥⼠晚礼服（WOMEN'S EVENING DRESS）货物总体积：27.945 m3货物总重：3500KG单价：USD260 PER PC CIF NEW YORK货物数量：1656件，207箱装运港：新港（XINGANG）⽬的港：纽约港(NEW YORK)销售确认书编号：LSJ0011258⽣产周期：45 Days货款⽀付⽅式：Irrevocable L/C at sight(⼀般情况下合同签订15天(含开证及邮寄等时间)后出⼝商可以开始备货,⼀般情况下订舱周期为两周)保险条款：按惯例加成10%，写法为：plus 10% agaist all risk and war risk as perC.I.C根据以上信息填写”销售确认书”.(销售确认书格式如下表所⽰)说明：1.本单栏内、栏外共22个栏⽬；2.每栏必须填写，如⽆内容可填，则填“⽆”；3.发盘函总分为100分；4．“出⼝商（The Seller:）”、“进⼝商（The Buyer:）”2栏每栏10分，如增栏，亦为10分，不另加分；剩余20栏每栏为4分，80分。

中粮生化能源（公主岭）有限公司制单复核、监秤、综合岗理论考试题部门姓名考试地点分数一、填空题（每空2分，共30分）1、制单复核员进入地衡综合管理窗口，进入工作菜单，选择岗位栏，单击鼠标拉开菜单，选择单击开发票进入，然后选择单击未开，程序显示未开发票当光标指向其中一张时屏幕即显示此张发票明细。

2、制单复核员核对发票上单价是否错误，无误则双击此张发票，弹出车主、证件资料框，核对卖粮人提供的顺序号和证件无误，输入车主姓名，选择身份证或其它有效证件输入证件号码，输入车主家庭地址，执行打印和保存。

3发票错误，则在岗位菜单栏选择重新计算结算金额，输入条形码，执行重新计算，屏幕即出现计算完成，然后单击确认，此发票即重新计算完毕，然后打印。

4、每日结算时制单复核员在管理和控制栏选择日结帐，点击当天再点击开始结算数据结算完毕后，再由检斤岗位输出收粮统计日报表，客户统计日报表，及库位统计日报，由开票岗输出已开发票统计表，然后执行日数据保存。

5、监秤员在进车车辆上秤后严格依据客户提供的扦样单或提货单仔细核对车上货物种类及车号、察看驾驶室有无藏人和车上附带物、察看清楚后监由监秤员交检斤员给予检斤，监秤员将小票传递给客户后示意车辆下秤。

6、监秤员控制车辆上秤速度为5km/h。

二、单项选择题(每题2分，共30分)1、信息处理的六个基本环节除了采集、传输、加工外，还有：( A )A、存储、输入、输出B、存储、输入、打印C、存储、运算、输出D、输入、运算、输出2、当今的信息技术，主要是指：( A )A、计算机和网络通信技术B、计算机技术C、网络技术D、多媒体技术3、办公自动化是计算机的一项应用，按计算机应用的分类，它属于：(C )A、科学计算B、实时控制C、数据处理D、辅助设计4、完整的计算机系统包括：( A )A、硬件系统和软件系统B、主机和外部设备C、系统程序和应用程序D、运算器、存储器和控制器5、计算机的性能主要取决于（）的性能( B )A、RAMB、CPUC、内存D、硬盘6、中央处理器的英文缩写是：( C )A、UPSB、MP3C、CPUD、USB7、通常所说的RAM指( B )A、软盘B、内存C、硬盘D、光盘8、下列存储器中，存取速度最快的是：( D )A、软盘B、硬盘C、光盘D、内存9、CPU能直接访问的存储器是：( C )A、软盘B、硬盘C、内存D、光盘10、硬盘属于：( D )A、输出设备B、输入设备C、内存储设备D、外存储设备11、在一个窗口中，如何利用鼠标拖动的方法将当前工作表中的内容移动到其他工作表：（ C ）A 将鼠标指针放在选择区域的边框上，按住Shift键加鼠标左键B 将鼠标指针放在选择区域的边框上，按住Ctrl键加鼠标左键拖动C 将鼠标指针放在选择区域的边框上，按住Alt键加鼠标左键拖动，并指向相应的工作表标签D 将鼠标指针放在选择区域的边框上，按住鼠标左键拖动到指定的工作表中12有关Excel 2003打印以下说法错误的理解是：（ D ）A 可以打印工作表B 可以打印图表C 可以打印图形D 不可以进行任何打印13在Excel中不能给文字添加哪种文字效果：（ B ）A 删除线B 双删除线C 上标D 下标14 要设置幻灯片的动画效果，应在哪一个菜单中进行：（ B ）A 格式B 幻灯片放映C 工具D 文件15下列说法错误的是：（ D ）A 按下“保存”按钮，可以在任意时刻保存文件B 不能拖动艺术字的一部分到另一个地方C 按住“CTRL”键，拖动文本可复制文本D 以上三种全部错误三、多项选择题（每空3分，30分）1、word 中关于表格，下列说法正确的是：（ A B C ）A 可以删除表格中的某行B 可以删除表格中的某列C 可以利用工具栏上的图标删除单元格D 利用“表格”菜单不能删除一整行2、下列说法正确的是：（ A C ）A 通过设置“打开权限密码”和“修改权限密码”皆可达到保护文档的目的B “打开权限”和“修改权限”只是说法不一样，其功能完全相同C “打开权限”与“修改权限”所起的保护作用不完全一样D 以上说法皆正确3、"格式"工具栏上含有以下功能( A B C D )A 样式设置B 字型设置C 项目符号设置D 段落对齐方式设置4、在Word 2003中的“打印”命令可以打印：（ A B C D ）A 当前页B 选定内容C 整个文档D 指定范围5如何选择多个图形？（ ABC ）A 按Ctrl键，依次选取B 按Shift键，依次选取C 选择“选择对象”铵钮，然后拖一虚框，将所有对象包围D 将鼠标置于对象的左上角，然后拖一虚框，将所有对象包围6 下列哪些键可使Word表格快插一行。