2010年6月单证员操作精彩试题及问题详解 (2)
201 0 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、根据下述合同容审核信用证，指出不符之处，并提出修改意见。
（36 分）
SALES CONTRACT
THE SELLER: NO. WILL09068 SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1, 2009
NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINA THE BUYER:
NU BONNETERIE DE GROOTE
AUTOSTRADEWEG 6 9090 MEUE
BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and
Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION Time of Shipment: DURING AUG. 2009 BY SEA
Loading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM
Partial Shipment and Transshipment: ARE ALLOWED
Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE V ALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED
01/01/1981.
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH
THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO
REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY
AFTER THE FORESAID TIME OF SHIPMENT.
SELLER BUYER
SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE
平LJSKOUT
ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE
20: DOC.CREDIT NUMBER ：132CD6372730
31C: DATE OF ISSUE ：090715
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM
51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERL Y BANK
BRUSSELS LAMBERT SA), GENT
50: APPLICANT ：NU BONNETERIE DE
GROOTE AUTOSTRADEWEG
6
9090 MELLE BELGIUM
59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD
NO.25 JIANGNING ROAD, SHANGHAI, CHINA
32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.00
41A:A V AILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT…30 DAYS AFTER SIGHT
42A:DRAWEE ：NU BONNETERIE DE GROOTE
43P:PARTIAL SHIPMTS：NOT ALLOWED
43T:TRANSSHIPMENT：ALLOWED
44E:PORT OF LOADING：ANY CHINESE PORT
44F:PORT OF DISCHARGE：ANTWERP, BELGIUM
44C:LATEST DATE OF SHIPMENT：090815
45A:DESCRIPTION OF GOODS
+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.
+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.
SALES CONDITIONS: CFR ANTWERP
PACKING:
50PCS/CTN
46A:DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT
TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE
APPLICANT
4.CERTIFICATE OF ORIGIN.
3. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH
PACKAGE SEPARARTEL Y.
4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE
FORM, COVERING ALL RISKS, FROM W AREHOUSE TO W AREHOUSE FOR
120 PCT OF INVOICE V ALUE. INSURANCE POLICY/CERTIFICATE MUST
CLEARL Y STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM
IRRESPECTIVE OF PERCENTAGE
47A: ADDITIONAL CODITIONS
1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.
7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE
THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75
OR EQUIV ALENT.
71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF
SHIPMENT, BUT WITHIN THE V ALIDITY OF
THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT
经审核信用证后存在的问题如下：
答案
一：审证
1.31C 开证日期不符，根据合同，开证日期应为090702 之前；
2．31D有效期不符，根据合同，有效期应为 090915；
3．31D到期地点不符，根据合同，到期地点应在中国；
4．59 受益人名称不符，受益人名称应为”S H A N G H A I W I LL T A D I N G C O.,
L T D.”；
5．32B 信用证金额不符,根据合同，信用证金额应为U S D91500.00；
6．42C 汇票付款期限不符,汇票付款期限应为”A T S I G H T”；
7．42A汇票受票人有误,汇票受票人应为开证行（I N G B E L G I U M
N V/S V(F O R M E R L Y BANK B R U SS E L S L A M B E R T S A),G E N T）或付款行，不应是
开证申请人；
8．43P 应为允许分批装运；
9．44E 装运港不符，装运港应为”S H A N G H A I”;
10.44C 最迟装运期不符,最迟装运期应为 090831；
11．45A品名不符，品名应为”W O R K S H O R T T R O U S E R S”;
12.45A 单价币别不符,单价币别应为”U S D”，不应为”E U R”；
13．45A贸易术语不符，贸易术语应为”C I F”，不应为”C F R”;
14.45A 合同号有误，应为W I LL09068;
15．46A提单运费项目应注明”F R E I G H T P R E P A I D”,不应为”
F R E I
G
H T C O LL E C T”；
16 ．46A 保险单的保险金额应为发票金额的”110P C T”,不应为”
120P C T”；
17．46A保险险别应为“A LL R I S K S AND W A R R I S K”;
18．71B 所有费用由受益人负担不合理;
19. 48 交单期应为装运日期后”15 天”,不应是装运日期后“5天”。
20. 50 申请人有误，应为NU B ONN E T E R I E DE G R OO T E,A U T O S T R A D E W E G 6 9090
M E U E B E L G I U M;
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: ABC LEATHER GOODS CO., LTD.
123 HUANGHE ROAD, TIANJIN
CHINA APPLICANT: XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK 11747 USA ……
DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING
BANK FOR 90% OF INVOICE V ALUE.
……
YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.
A V AILABLE WITH ANY BANK IN CHINA BY NEGOTIATION
……
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE
OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID
NOTIFY APPLICA NT.
……
INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981
……
GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/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：USD108000 CIF NEW YORK
装运港：TIANJIN CHINA
目的港：NEW YORK USA
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：ABC LEATHER GOODS CO., LTD.
A L I CE
G.W: 2408KGS
N.W: 2326KGS
MEASUREMENT:
21.70CBM
NO OF PACKAGES: 500
CARTONS 船名、航次号：SUN V.
提单：CNS010108895 集装箱号/
封号：YMU259654/56789 运输标
记：XYZ
1234567
NEW YORK
NOS.1-500
保险单：HMOP09319089
BILL OF EXCHANGE
凭信用证号Drawn under: XYZ TRADING COMPANY L/C N0. 89765 日期
Dated: May 15, 2009
汇票金额中国天津
No. 123456 Exchange for USD108,000.00 Shanghai，China Date: June
1,2009
见票日后（本汇票之副本未付）付交
At ****** sight of this FIRST of Exchange(Second of Exchange being unpaid) pay to the order of
BANK OF CHINA，TIANJIN BRANCH
金额
the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONL Y
此致
To: XYZ TRADING COMPANY ABC LEATHER GOODS CO.,
ALICE
货物运输保险单
CARGO TRANSPORTATION INSURANCE
POLICY
总公司设于一九四九
年创立
H e a d O ff i c e B e iji n g E s t a b li s h e d
i n1949 发票号（I N V O I C E NO.）123456保单号次
合同号(C ON T R A C T NO.) ABC234 P O L I C Y NO. HMOP09319089 信用证号(L/C NO.) DT905012
被保险人(I N S U R E D)XY Z TRA DING CO MPANY
中国人民财产保险保险（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。
T H I S P O L I C Y O F I N S U R A N C E W I T N E SS E S THAT P I CC P R O P E R T Y AND CASUALTY C O M P A N Y L I M I T E D（H E R E I N A F T E R C A LL E D?T H E C O M P A N Y?）A T R E Q U E S T O F
T H E I N S U R E D AND I N C ON S I D E R A T I ON O F T H E AGREED P R E M I U M P A I D TO T H E C O M P A N Y BY T H E I N S U R E D，U N D E R T A K E S TO I N S U R A N C E.T H E U N D E R M E N T I ON E D G OO D S I N
T R A N SP O R T A T I ON S U B J E C T TO T H E
C ON
D I T I ON S O F T H I S P O L I C Y AS PER T H
E CLAUSES P R I N T E D O V E R L AND OTHER SP E C I A L CLAUSES ATTACHED H E R E ON.
:US DO LL A RS ON E HUND RE D AND E IGH T T HOUSAND
ON L Y
保费：启运日期：装载运
输工具：
P R E M I U M:A S A RR A N G E D D A T E O F C O MM E N C E M E N T MAY.30,2009 P E R C ON V E Y A N C E:“SUN” V.
自经
至
F R O M T IANJIN V I A***T O L ONG
BE A CH
承
保
险
别
：
CON
DITIO
NS
COVERING ALL RISKS AS PER CIC OF THE PICCC DATED 01/01/1981.
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（本保险单共有份正本）及有
关文件。如一份正本已用于索赔，其余正本自动失效。
I N T H E E V E N T O F L O SS OR D A M A G E W H I C H M A Y R E S U L T I N A C L A I M U N D E R T H I S P O L I C Y，I NN E D I A T E NO T I C E M U S T BE G I V E R TO T H E C O M P A N Y’S AGENT AS M E N T I ON E D
H E R E U N D E R C L A I M S,I F ANY ON E O F T H E O R I G I N A L P O L I C Y W H I C H HAS B EE N I SS U E D I N O R I G I N A L T O G E T H E R W I T H T H E R E L E V E N T D O C U M E N T S S H A LL BE
S U RR E N D E R E D TO T H E C O M P A N Y.I F ON E O F T H E O R I G I N A L P O L I C Y HAS B EE N A CC O M P L I S H E D.T H E O T H E R S TO BE V O I D.
中国人民财产保险股份市分公司赔款偿付地点P I CC P r op e r t y and C a s u a l t y C o m p a n y L i m i t e d,
S h a n g h a i
C L A I M PAYABLE A T/I N TIANJIN
IN USD
出单日期XXX
I SS U I N G DATE MAY 16, 2009
G E N E R A L M A N A G E R
答案汇票改错：（10 分）
1.D r a w n U n d e r:后应为R O Y A L BANK O F N E W Y O R K
2.信用证号应为D T905012/98765(二者选其一)
3.开证日期应为A P R.15,2009
4.汇票编号应为 1234567
5.金额小写应为U S D97，200.00
6.出票日期：不早于2009 年 5 月15 日，不晚于2009 年 5 月31 日
7.汇票期限应为A t 30 days a f t e r s i g h t
8.金额大写应为US D O LL A R S N I N E T Y-S E V E N T H O U S A N D T W O H U N D R E D ON L Y
9.受票人应为R O Y A L BANK O F N E W Y O R K
10.出票人应为ABC L E A T H E R G OO D S C O.,L T D.
11.出票地点应为T I A N J I N
提单改错：（12 分）
1.C o n s i g n ee应为To O r d e r
2．P o r t o f L o a d i n g应为T I A N J I N
3．P o r t o f D i s c h a r g e应为N E W Y O R K
4．唛头中的目的港应为N E W Y O R K
5．包装件数应为”500 C A R T ON S”,不应是”5,000P C S”6．品名应为L e a t h e r B a g s
7．毛重应为2408K G S
8．尺码应为21.70C B M
9．大写件数应为SAY F I V E H U N D R E D CARTONS ON L Y 10.运费支付地点应为T I A N J I N
11．提单签发日期应为M A Y15, 2009
12.装船日期应为M A Y15, 2009
保险单改错：（12 分）
1.发票编号应为 1234567
2．被保险人应为”A B C L E A T H E R G OO D S C O.,L T D.”3．唛头中的目的港应为N E W Y O R K
4．包装件数应为 500 C A R T ON S
5．品名应为L E A T H E R B A G S
6．保险金额应为U S D118800.00
7．保险金额大写有误,应与小写金额一致
8．起运日期应为“M A Y15, 2009 “
9．目的港应为N E W Y O R K
10.险别应为一切险加战争险
11．保险赔付地点应为N E W Y O R K
12.保险单出单日期应不晚于2009 年 5 月15 日
13.保险人应为天津分公司
14.保险单份数为 2 份
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
ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE
20: DOC.CREDIT NUMBER ：KLMU1234
31C: DATE OF ISSUE ：090728
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090915 PLACE CHINA
51D:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH
50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.
177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 12111 59: BENEFICIARY ：ABC COMPANY, SHANGHAI
NO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA
32B: AMOUNT ：CURRENCY USD AMOUNT 28820.00
41A:A V AILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT SIGHT FOR FULL INVOICE V ALUE
42A:DRAWEE ：ISSUING BANK
43P:PARTIAL SHIPMT：NOT ALLOWED
43T:TRANSSHIPMENT：NOT ALLOWED
44E:PORT OF LOADING：SHANGHAI, CHINA
44F:PORT OF DISCHARGE：SAID, EGYPT
44C:LATEST DATE OF SHIPMENT：090830
45A:DESCRIP TION OF GOODS
ABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKED
IN SEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON
UNIT PRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R.
CHINA
46A:DOCUMENTS REQUIRED
1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.
2.NEUTRAL PACKING LIST INDICATING QUANTITY, N. W. AND G. W. OF EACH PACKAGE, TTL QUANTITY, N. W. AND G. W., AND PACKING CONDITIONS AS REQUIRED BY L/C.
3.BENEFICIARY’S CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISING MERCHANDISE, SHIPMENT DATE, GROSS INVOICE V ALUE, NAME AND VOY AGE OF VESSEL, CARRIER’S NAME, PORT OF LOADING AND
PORT OF DISCHARGE IMMEDIATEL Y ON THE DATE OF SHIPMENT.
47A: ADDITIONAL CODITIONS
1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.
2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT UNLESS OTHERWISE STIPULATED BY THE L/C.
71B: CHARGES ：ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT ARE FOR
ACCOUNT OF BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 15 DAYS AFTER THE DATE OF
SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS
CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT
2.附加资料：
SHIPPING MARK: A.I.T.C.
SUM356/09
SAID
C/NO. 1-
UP 发票：123QWE 装箱单日
期：2009.8.19 提单号：
C OSU299120029 受益人授权
签字人：洪河
供货商出仓单显示：52800 CANS OF MEILING BRAND CANNED ORANGE JAM
N.W. 3KG/
CARTON G.W.
4KG/ CARTON
M E AS.20×30×40C M/ CARTON
船名：MOONRIVER V.987
装船日期：2009.8.30.
COMMERCIAL INVOICE
TO： INVOICE NO.
DATE:
S/C NO.
L/C NO.
FROM VIA TO BY
PACKING LIST
TO：INVOICE NO.
DATE:
S/C NO.