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2010操作试题

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2010年全国国际商务单证员专业考试
国际商务单证缮制与操作试题

一、根据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）

SALESCONTRACT
THESELLER:NO.WILL09068
SHANGHAIWILLTRADING.CO.,LTD.DATE:JUNE.1,2009
NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:
NUBONNETERIEDEGROOTE
AUTOSTRADEWEG69090MEUEBELGIUM
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:


Packing:INCARTONSOF50PCSEACH
TimeofShipment:DURINGAUG.2009BYSEA

PriceTerms
Commodity&SpecificationQuantityUnitpriceAmount

CIFANTWERPWORKSHORTTROUSERS-100PCT
3000PCSUSD31500.00
USD10.50/PCCOTTONTWILLASPERORDERD0900326,
WORKSHORTTROUSERS-100PCT
5000PCSUSD60000.00USD12.00/PCCOTTONTWILLASPERORDER
D0900327,
TOTAL:8000PCSUSD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
ShippingMark:ATSELLER’SOPTION
LoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWED
Insurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUE
AGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.


TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHE
SELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACH
THESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.
SELLER
SHANGHAIWILLTRADINGCO.,LTD
张平
ISSUEOFDOCUMENTARYCREDIT
27:SEQUENCEOFTOTAL：1/1
40A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：132CD637273031C:DATEOFISSUE：090715
40E:APPLICABLERULES：UCPLATESTVERSION
31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANK
BRUSSELSLAMBERTSA,GENT
50:APPLICANT：NUBONNETERIEDEGROOTE
AUTOSTRADEWEG69090MELLEBELGIUM
59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTD
NO.25JIANGNINGROAD,SHANGHAI,CHINA
32B:AMOUNT：CURRENCYUSDAMOUNT19500.00
41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…
30DAYSAFTERSIGHT
42A:DRAWEE：NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED
44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP,BELGIUM44C:LATESTDATEOFSHIPMENT：09081545A:DESCRIPTIONOFGOODS
+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.
+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERP

BUYER
NUBONNETERIEDEGROOTE
LJSKOUT



PACKING:50PCS/CTN46A:DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES
2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT
4.CERTIFICATEOFORIGIN.
3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.
4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE
47A:ADDITIONALCODITIONS
1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.
71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY
48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,
BUTWITHINTHEVALIDITYOFTHISCREDIT
49:CONFIRMATIONINSTRUCTION：WITHOUT


经审核信用证后存在的问题如下：
二、根据所给资料审核并修改已填制错误的汇票、提单、保险单


（34分）

资料：
BENEFICIARY:ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
APPLICANT:XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
……
DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……
YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATIONBENEFICIARY.
AVAILABLEWITHANYBANKINCHINABYNEGOTIATION……
FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.……
INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……
GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON……
合同号：ABC234信用证号：DT905012发票号：1234567
发票日期：2009年5月5日
发票金额：USD108000CIFNEWYORK装运港：TIANJINCHINA目的港：NEWYORKUSA
装船日期：2009年5月15日开船日期：2009年5月15日
发票签发人：ABCLEATHERGOODSCO.,LTD.
ALICE
G.W:2408KGS



凭
N.W:2326KGS
MEASUREMENT:21.70CBM
NOOFPACKAGES:500CARTONS船名、航次号：SUNV.126提单号码：CNS010108895
集装箱号/封号：YMU259654/56789运输标记：XYZ
1234567NEWYORKNOS.1-500
保险单号码：HMOP09319089
BILLOFEXCHANGE
信用证号L/CN0.89765
Drawnunder:XYZTRADINGCOMPANY日期
Dated:May15,2009号码
汇票金额
中国天津

No.见票At

123456


日后（本汇票之副本未付）付交
ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009
******

sightofthisFIRSTofExchange(SecondofExchangebeingunpaidBANKOFCHINA，TIANJINBRANCH
paytotheorderof金额
thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY
此致
To:XYZTRADINGCOMPANY

ABCLEATHERGOODSCO.,
ALICE


ShipperInsertName,AddressandPhone

ABCLEATHERGOODSCO.,LTD.
123HUANGHEROAD,TIANJINCHINA
B/LNo.CNS010108895

ConsigneeInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
中远集装箱运输有限公司
COSCOCONTAINERLINES
TLX:33057COSCOCNFAX:+86(02165458984

NotifyPartyInsertName,AddressandPhone
XYZTRADINGCOMPANY
456SPAGNOLIROAD,NEWYORK11747USA
ORIGINAL

OceanVesselVoy.No.

PortofLoading
SUNV.126
PortofDischarge
SHANGHAI
Port-to-Port
PortofDestination
BILLOFLADING
Shippedonboardandconditionexceptasother-……
LONGBEACH
Marks&Nos.Container/SealNo.

No.ofContainersorPackages
XYZ1234567LONGBEACHNOS.1-500YMU259654/56789

DescriptionofGoods
5,000PCS
LEATHERGOODS

GrossWeightKgs
2400KGS

Measurement
20.70CBM
FREIGHTPREPAID

DescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract
TotalNumberofcontainersand/orpackages(inwordsSAYFIVEEx.Rate:

Prepaidat

THOUSANDPCSONLY
Payableat

Placeanddateofissue
LONGBEACH
No.ofOriginalB(s/L
TIANJINMAY..30,2009
SignedfortheCarrier
TotalPrepaid


LADENONBOARDTHEVESSELDATE:MAY.30,2009BY:
THREE(3
COSCOCONTAINERLINES
+++

COSCOCONTAINERLINES
+++




货物运输保险单
CARGOTRANSPORTATIONINSURANCEPOLICY
总公司设于北京
一九四九年创立Establishedin1949保单号次
POLICYNO.HMOP09319089
发票号
合同号

（INVOICENO.）123456(CONTRACTNO.ABC234
HeadOfficeBeijing
信用证号(L/CNO.DT905012被保险人(INSURED
XYZTRADINGCOMPANY

中国人民财产保险保险有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED“THECOMPANY”）ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.
Commodity&Specification
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,
保费：
PREMIUM:ASARRANGED自
FROMTIANJIN承保险别：CONDITIONS
总保险金额TOTALAMOUNTINSURED:USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLYWORKSHORTTROUSERS-100PCT
启运日期：
装载运输工具：
“SUN”V.126
DATEOFCOMMENCEMENTMAY.30,2009PERCONVEYANCE:
经VIA
***
至TO
LONGBEACH


Quantity
3000PCS
PriceTerms
UnitpriceCIFANTWERPUSD10.50/PC
USD31500.00Amount
COVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有一份正本已用于索赔，其余正本自动失效。
份正本）及有关文件。如
INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDIN

ORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IF
ONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.
赔款偿付地点CLAIMPAYABLEAT/IN出单日期ISSUINGDATE

中国人民财产保险股份有限公司上海市分公司PICCPropertyandCasualtyCompanyLimited,Shanghai
TIANJININUSD

XXX
MAY16,2009
GENERALMANAGER


三、根据已知资料缮制商业发票、装箱单、装船通知
（30分）

1.信用证资料
ISSUEOFDOCUMENTARYCREDIT
27:SEQUENCEOFTOTAL：1/1
40A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：KLMU123431C:DATEOFISSUE：090728
40E:APPLICABLERULES：UCPLATESTVERSION
31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.
177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111
59:BENEFICIARY：ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
32B:AMOUNT：CURRENCYUSDAMOUNT28820.00
41A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEVALUE42A:DRAWEE：ISSUINGBANK43P:PARTIALSHIPMT：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：SHANGHAI,CHINA44F:PORTOFDISCHARGE：SAID,EGYPT44C:LATESTDATEOFSHIPMENT：09083045A:DESCRIPTIONOFGOODS
ABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKEDINSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTONUNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:P.R.CHINA46A:DOCUMENTSREQUIRED
1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.
2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSASREQUIREDBYL/C.
3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEAND


VOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47A:ADDITIONALCODITIONS
1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.
2.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C.
71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFOR
ACCOUNTOFBENEFICIARY
48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,
BUTWITHINTHEVALIDITYOFTHISCREDIT
49:CONFIRMATIONINSTRUCTION：WITHOUT

2.附加资料：
SHIPPINGMARK:A.I.T.C.
SUM356/09SAID
C/NO.1-UP
发票号码：123QWE装箱单日期：2009.8.19提单号：COSU299120029受益人授权签字人：洪河
供货商出仓单显示：52800CANSOFMEILINGBRANDCANNEDORANGEJAMN.W.3KG/CARTONG.W.4KG/CARTONMEAS.20×30×40CM/CARTON船名：MOONRIVERV.987装船日期：2009.8.30.


TO：
ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
COMMERCIALINVOICE

INVOICENO.___________DATE:_________________S/CNO.________________L/CNO._______________
FROM_____________VIA______________TO_______________BY_____________________
PriceTerms
Commodity&Specification
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900327,TOTAL:
8000PCS

USD91500.00
5000PCS
USD12.00/PC
USD60000.00
3000PCS
USD10.50/PC
USD31500.00
Quantity
UnitpriceCIFANTWERP
Amount

Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
包装及数量QUANTITY
保险货物项目DESCRITIONOFGOODS
保险金额AMOUNTINS
XYZ1234567TIANJINNOS.1-500
5,000PCS
LEATHERGOODS
USD108,000.0
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITYUNITPRICEAMOUNT



TO：
ABCCOMPANY,SHANGHAI
NO.11CHANGCHUNROAD,SHANGHAI,CHINA
PACKINGLIST

INVOICENO.___________DATE:_________________S/CNO.________________
L/CNO._______________
PriceTerms
Commodity&Specification
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900327,TOTAL:
8000PCS

USD91500.00
5000PCS
USD12.00/PC
USD60000.00
3000PCS
USD10.50/PC
USD31500.00
Quantity
UnitpriceCIFANTWERP
Amount
Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
包装及数量QUANTITY
保险货物项目DESCRITIONOFGOODS
保险金额AMOUNTINS
XYZ1234567TIANJINNOS.1-500
5,000PCS
LEATHERGOODS
USD108,000.0
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITYUNITPRICEAMOUNT



装运通知
Shippingnote
PriceTerms
Commodity&Specification
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,
WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900327,TOTAL:
8000PCS

USD91500.00
5000PCS
USD12.00/PC
USD60000.00
3000PCS
USD10.50/PC
USD31500.00
Quantity
UnitpriceCIFANTWERP
Amount
Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLY
包装及数量QUANTITY
保险货物项目DESCRITIONOFGOODS
保险金额AMOUNTINSU
XYZ1234567TIANJINNOS.1-500
5,000PCS
LEATHERGOODS
USD108,000.00
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITYUNITPRICEAMOUNT


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