国际商务单证缮制与操作真题2006年

国际商务单证缮制与操作

一、根据合同用审核信用证

售货确认书

SALES CONFIRMATION

单证相符、单单相符必须做到拼写都一致 No. LT07060

DATE: AUG. 10,2005

The sellers: AAA IMPORT AND EXPORT CO. The buyers: BBB TRADING CO.

222 JIANGUO ROAD P.O. BOX 203 DALIAN, CHINA GDANSK, POLAND 下列签字双方同意按以下条款达成交易：

The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below: 品名与规格 数量 单价及价格条款 金额 COMMODITY AND SPECIFICATION 65% POLYESTER 35 % COTTON LADIES SKIRTS STYLE NO. A101 STYLE NO. A102 公司名字、地址的拼写会出现错误 QUANTITY 200DOZ 400DOZ UNIT PRICE & TERMS CIF GDANSK USD60/DOZ USD84/DOZ AMOUNT 货物条款 USD12000.00 USD33600.00 ORDERNO. HMW0501 总值 TOTAL VALUE :U. S. DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY. 装运口岸 PORT OF LOADING: DALIAN 目的地 DESTINATION: GDANSK 转运 TRANSSHIPMENT: ALLOWED 分批装运 PARTIAL SHIPMENTS: ALLOWED 装运期限 SHIPMENT: DECEMBER, 2005

保险 INSURANCE: BE EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F. 保险条款 P. A. RISKS OF PICC CLAUSE

付款方式 PAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 45 DAYS BEFORE THE SHIPMENT 一般条款

装运条款 支付条款 GENERAL TERMS:

1．合理差异：质地、重量、尺寸、花型和颜色均允许合理差异，对合理范围内差异提出的索赔，慨不受理。

Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained. 2．卖方免责：买方对下列各点所造成的后果承担全部责任： (甲)使用买方指定包装、花型图案等； (乙)不及时提生产所需的商品规格或其他细则； (丙)不按时开信用证；

(丁)信用证条款与售货确认书不符合而不及时修改。

The buyers are to assume full responsibilities for any consequences arising from:

(a) the use of packing, designs or pattern made of order;

(b) late submission of specifications or any other details necessary for the execution of this sales confirmation; (c) late establishment of L/C;

(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.

David King 苏进

买方 (The buyers) 卖方(The sellers)

请在本合同签字后寄回一份 Please sign, and return one copy

LETTER OF CREDIT

FORM OF DOC. CREDIT * 40A :IRREVOCABLE DOC. CREDIT NUMBER * 20 :70/1/5822 DATE OF ISSUE 31 :051007

EXPIRY * 31D :DATE 060115 PLACE POLAND

ISSUING BANK 51D :SUN BANK, P. O. BOX 201 GDANSK, POLAND. APPLICANT * 50 :BBB TRADING CO. P. O. BOX 203 GDANSK, POLAND BENEFICIARY * 59 :AAA IMPORT AND EXPORT CO. 222 JIANGUO ROAD, DALIAN, CHINA

AMOUNT * 32B :CURRENCY USD AMOUNT 45 600.00

AVAILABLE WITH/BY * 41A :BANK OF CHINA DALIAN BRANCH BY DEF PAYMENT DEFERRED PAYM. DET. * 42P :60 DAYS AFTER B/L DATE PARTIAL SHIPMENTS 43P : NOT ALLOWED

TRANSSHIPMENT 43T : ALLOWED LOADING IN CHARGE 44A :SHANGHAI FOR TRANSPORT TO... 44B :GDANSK LATEST DATE OF SHIP. 44C :051231

DESCRIPT. OF GOODS 45A :65% POLYESTER 35% COTTON LADIES SHIRTS

STYLE NO. 101 200DOZ ＠USD60/PCE SYTLE NO. 102 400DOZ ＠USD84/PCE ALL OTHER DETAILS OF GOODS ARE AS PER CONTRACT NO. LT07060 DATED

AUG 10, 2005.

DELIVERY TERMS :CIF GDANSK

(INCOTERMS 2000)

DOCUMENTS REQUIRED 46A:

1. COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O. BOX 211, GDANSK, POLAND.

2. FULL SET (3/3)OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGHT PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT. 3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.

4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT. 5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR ClF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND. ADDITIONAL COND. 47A : +ALL DOCS MUST BE ISSUED IN ENGLISH. +SHIPMENTS MUST BE EFFECTED BY FCL.

+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C LT07060, GDAND, C/NO. +ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.

+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR 50.00 PAYABLE IN

USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.

DETAILS OF CHARGES 71B :ALL BANKING COMM/ CHRGS OUTSIDE POLAND ARE ON BENEFICIARY'S ACCOUNT.

PRESENTATION PERIOD 48 :15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY.

附加条款限定了条件 CONFIRMATION * 49 :WITHOUT.

INSTRUCTIONS 78 :WE SHALL REIMBURSE AS PER YOUR INSTRUCTIONS. SEND TO REC. INFO 72 :CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.

经审核信用证存在的问题如下：

二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这单据中的错误之处

补充资料：货物数量7200件(600打)装740箱， GROSS WEIGHT: 3700KGS, NET WEIGHT: 2960KGS. MEASUREMENT: 22.2CBM. 于12月10日备妥，装12月15日 NEW RIVER船V. 001航次出运，贸易方式为一般贸易，装箱方式为自送，杂费支付方式 为预付，出口商托运联系人是章立，12月10日制作(号码 CBA001)。 1. 装箱单

AAA IMPORT AND EXPORT CO. 222 J1ANGUO ROAD, DALIAN, CHINA

PACKING LIST

INVOICE NO. CBA001 S/C NO. LT07060 DATE DEC. 10,2005 L/C NO. 70/1/5822 GOODS DESCRIPTION: LADIES SHIRTS CARTON NO. CTNS STYLES/ COLOURS 1～240 200 SIZE ASSORTMENT PER CARTON PCS/PER TOTAL CTN PCS S M L XL XXL XXXL 2 2 2 2 2 2 2 2 2 2 2 2 1 10 10 8 2400 4000 800 A101/WHITE 1 A102/NAVY A102/BLACK 2 241～0 400 1～740 100 TOTAL QUANTITY :7200PCS./600D0Z. SHIPPING MARKS: PACKED IN 740 CARTONS ONLY. BBB

GROSS WEIGHT:3700KGS＠SKGS/CTN. S/C LT07060 NET WEIGHT: 2960KGS＠4KGS/CTN. GDAND

MEASUREMENT:22.2CBM＠0.5×0.3×0.2CBM/CTN C/NO. 1-740

AAA IMPORT AND EXPORT CO.

苏进

缮制错误的地方有： 2．提单

(SINOTRANS STANDARD FORM 5)-SUBJECT TO THE TERMS AND CONDITIONS ON

BACK． 3．保险单

PICC中国人民财产保险股份有限公司

PlCC Property and Casualty Company Limited

总公司设于北京 一九四九年创立

Head Office: BEIJING Established in 1949

货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY 号码：CBA001 保险单号次

INVOICE NO. POLICYNO. PYIE20043201930000146 被保险人：__________

中国人民财产保险股份有限公司(以下简称本公司)要求，以被保险人向本公司缴付约定的保险费为对价，按照本保险单单列明条款承保下述货物运输保险特定立本保险单。 THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED( HEREINAFTER CALLED \"THE COMPANY\") AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED. UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORATION SUBJECT TO THE CONDITIONS OF THIS POLICY. AS PER THE CLAUSES PRINTED BELOW. 标记 包装及数量 MARKS & NO. S AS PER INV. NO. CBA001 总保险金额： TOTAL AMOUNT INSURED: US DOLLARS FIFTY NINE THOUSAND ONLY 保费 起运日期

PREMIUM :AS ARRANGED DATE OF COMMENCEMENT: AS PER B/L 装载运输工具 PER CONVEYANCE:. S. S NEW RIVER V. 001 自： 至： FROM: DALIAN TO: GDAND CONDITIONS: COVERING. ALL RISKS OF PICC

所保货物如发生保险单项下可能引起索赔的损失，应立即通知本公司或下述代理人查勘。如有索赔，应向本公司提交正本保险单(本保险单共有3份正本)及有关证件。如一份正本乙用于索赔，其余正本自动失效。

IN THE EVENT OF LOSS OR DAMANGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY OR AGENT AS MENTIONED. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE ORGINALS TOGETHER WITH THE RELEVANT DOCUMENTS SHALL BE SUP, RENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID. SURVEY TO BE CARRIED OUT BY A LOCAL COMPETENT SURVEYOP. CLAIM DOCUMENTS TO BE MAILED TO THE UNDERWRITER, WE SHALL EFFECT PAYMENT BY REMITTANCE TO THE CLAIMANT.

QUANTITY 740CTNS 保险货物项目 GOODS LADIES SHIRTS 保险金额 AMOUNT INSURED USD59000.00 DDD INSURANCE CO.

P. O. BOX 201 中国人民财产保险股份有限公司大连分公司 GDANSK, POLAND PICC Property and Casualty Company Limited 地点 Dalian...Branch CLAIM PAYABLE AT POLAND IN USD 张宾 日期：

DATE: 2006. 1.10 PLACE: DALIAN, CHINA 缮制错误的地方有：

三、根据第一大题已经全部修改正确的信用证和第二大题的补充资料用英文制作商业、托运委托书和产地证 1．商业

AAA IMPORT AND EXPORT CO. 222 JIANGUO ROAD, DALIAN, CHINA

Invoice No. :

Date :

COMMERCIAL INVOICE

S/C No. : L/C No.:

To : _________ From: To: _________

MARKS DESCRIPTION QUANTITY UNIT PRICE AMOUNT TOTAL AMOUNT: (SIGNATURE)

2．托运委托书 SHIPPER(托运人) (出口商)国际货物运输委托书 编号 贸易方式 运输方式 CONSIGNEE(收货人) 货物备妥日期 可否转运 NOTIFY PARTY(通知人) 装运期限 装箱方式(自送/门到门) 装运港 目的地 卸货港 提单份数 门到门装箱地址 收汇方式 运费方式(预付/到付) 杂费支付方式(预付/到付) 可否分批 信用证效期 标记唛码 配载要求： 件数及包装式样 货名规格及货号 毛重(千克) 体积(立方) 随附文件：合同及信用证副本、、箱单 联系人和联系方式：章立 手机：12345670 AAA IMPORT AND EXPORT CO． 托运人(签章)章立托运日期 3．原产地证明 1. Exporter ORIGINAL Certificate No. CCPIT 0814623 CERTIFICATE OF ORIGIN 2. Consignee OF THE PEOPLE'S REPUBLIC OF CHINA 5. For certifying authority use only 3. Means of transport and route 4. Country / region of destination 6. Marks and numbers 7. Number 8. H. S. 9. Quantity and kind of Code packages; description of goods 6204430090 10. Number and date of invoices 11. Declaration by the exporter The undersigned hereby declares that the above details and statement are correct, that all the goods were produced in China and that they 12. Certification It is hereby certified that the declaration by the exporter is comply with the Rules of Origin of-the People's Republic of China.

AAA IMPORT AND EXPORT CO.

ZHANG LI

DALIAN, CHINA DEC. 10,2005

correct.

CHINA COUNCIL FOR THE PROMOTION OF

INTERNATIONAL TRADE

JIN LIAN CHENG

DALIAN, CHINA DEC. 15, 2005

Place and date. Signature and stamp of Place and date. Signature and stamp authorized signatory. of certifying authority. 2006年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题参

一、根据合同审核信用证

1．L/C上没按合同要求做成可转让信用证。《UCP600》规定没有标明“TRANSFERABLE”字样的L/C是不可转让的。

2．到期地点为“POLAND”，对出口方不利，无法保证单据到达开证行时间，应改为在我国到期。

3．合同上规定允许分批装运，而L/C规定“NOT ALLOWED”(不允许)，应改为“ALLOWED”或在该证中对此不做规定。

4．启运地没按合同做成大连，应将“上海”修改为“大连”或“中国”。 5．品名应按合同为“SKIRTS”而不是“SHIRTS”。 6．货描处STYLE No．后漏字母A。

7．单价的单位误为“PCE”，应改为“DOZ”。

8．L/C中投保金额“CIF VALUE PLUS 30 PCT”(按CIF金额加成30%)大于合同的要求，应改为按额的“110%”保险。

9．L/C中的保险险别范围为“ALL RISKS”，比合同规定的范围大，应改为合同规定的F．P．A OF PICC。

10．L/C中ADDITION COND.处的唛头中GDAND错了，应改为GDANSK。

二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误之处 1．装箱单

(1)单据名称应为ASSORTMENT LIST。理由：L/C中的包装单据的要求是“ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.”，为满足单单、单证一致的要求，单据名称应与L/C要求相同。

(2)因为L/C附加条件47A中第四项规定所有单据不得显示L/C号，但装箱单上却予以显示，所以错误。

(3)品名错，应按修改信用证后，正确品名SKIRTS制单。

(4)单据第二行、第二列的箱数应为240箱，因为货物每10件装一箱，A101/WHITE商品一共2400PCS，所以是240箱。

(5)SHIPPING MARKS处的目的地应为GDANSK，因为应根据修改的信用证内容制作运输标志。 2．提单

(1)收货人应是TO ORDER OF SUN BANK, GDANSK POLAND，不是“TO ORDER”。 (2)通知人地址错，邮箱应为“203”，不是“303”。 (3)根据修改的L/C，启运地应为大连。

(4)唛头中第二行S/C后面应接“LT07060”，而不是“HMW0501”。 (5)品名错，应为SKIRTS。

(6)提单上没按L/C标明装整箱，effected by FCL。

(7)根据L/C中提单的要求应在提单上标明货物的毛、净重，但提单遗漏净重。 (8)提单签发日期(装运日)晚于L/C的最迟装运日。

(9)没有标明提单正本份数，应在“Number of original Bs/l”栏中填写“THREE”。 (10)货描中的“20’’×1”错误，应为“20’×1”。 3．保险单

(1)漏填被保险人名称，当L/C没特别规定时，应在被保险人栏填上受益人名称。 (2)品名错，应为SKIRTS。

(3)保险金额大小写均错，小写应为USD50160.00，大写应为US DOLLARS FIFTY THOUSAND ONE HUNDRED SIXTY ONLY。

(4)承保航程中的(终止地)目的地应为GDANSK。

(5)险别应为F.P.A.CLAUSE OF PICC，不是ALL RISKS OF PICC。

(6)保单生效日期晚于提单日是不被银行接受的，是不符点，按惯例，保险单出单日期最晚可以和提单同日。

三、根据第一大题已经全部修改正确的信用证和第二大题的补充资料用英文制作商业、托运委托书和产地证 1．商业

AAA IMPORT AND EXPORT CO. 222 JIANGUO ROAD, DALIAN, CHINA

Invoice No.: CBA001 COMMERCIAL INVOICE Date: DEC. 10,2005

S/CNo. : LT07060 L/CNo. : 70/1/5822

To: DDD TRADING CO. ,

P. O. BOX 211, GDANSK, POLAND

From: DALIAN To: GDANSK, POLAND

MARKS BBB DESCRIPTION 65% POLYESTER 35% QUANTITY 200DOZ 400DOZ UNIT PRICE CIF GDANSK USD60/DOZ USD84/DOZ AMOUNT (INCOTERMS 2000) USD12000.00 USD33600.00 USD45 600.00 S/C LT07060 COTTON GDANSK LADIES SKIRTS C/No. 1-740 STYLE No. A101 STYLE No. A102 ALL OTHER DETAILS OF GOODS APE AS PER CONTRACT No. LT07060 DATED AUG. 10,2005 TOTAL AMOUNT: U. S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY PACKED IN 740 CARTONS ONLY GROSS WEIGHT: 3700 KGS NET WEIGHT: 2960 KGS AAA IMPORT AND EXPORT CO. 章立(手签) 2．托运委托书

(出口商)国际货物运输委托书

3．原产地证明书

ORIGINAL