国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案3套.docx

1、国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案3套期末测试题（一）一、根据合同审核信用证（4*10=40分）1.买卖双方签订的合同如下：QINGDAO IMPORT & EXPORT CO.，LTD , ZHONGSHAN ROAD HE DONG DISTRICT, QINGDAO, CHINA 销售确认书 SALES CONFIRMATION 电话 TEL：02 S/C NO.：ST05-016传真FAX：02 DATE：，2013 TO MESSRS: JAE&SONS PAPERS COMPANY 203 LODIA HOTEL 0FFICE 1546, DONG-GU

2、BUSAN, KOREA 兹经买卖双方同意成交下列商品，订立条款如下：THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：唛头SHIPPING MARK货物描述及包装DESCRIPTION OFGOODS,PACKING数量QUANTITY单价UNIT PRICE总值AMOUNTKOREA PAPERTO BE PACKED IN STRONG WOODEN CASE(S)1

3、00MTCFR BUSAN KOREAMTUSD 39，装运港LOADING PORT :QINGDAO CHINA目的港DESTINATION: BUSAN KOREA 装运期限TIME OF SHIPMENT: ，2013付款条件TERMS OF PAYMENT: BY IRREVOCABLE L/C AT SIGHT分批装运PARTIAL SHIPMENT :ALLOWED转船TRANSHIPMENT:ALLOWED保险INSURANCE: TO BE EFFECTED BY SELLERS COVERING ALL RISKS FOR 10% OVER THE INVOICE VALU

4、E买方THE BUYER：朴信 卖方THE SELLER：李丽JAE&SONS PAPERS COMPANY 青岛进出口公司 QINGDAO I/E CORP. 2.买方开来的信用证如下：BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27：1/1FORM OF *40A：IRREVOCABLE NUMBER *20：S100-108085DATE OF ISSUE 31C：EXPIRY *31D：DATE PLACE BENEFICIARY COUNTRYAPPLICANT *50：JAE & SONS PAPERS COMPANY 203 LO

5、DIA HOTEL 0FFICE 1564, DONG-GU, BUSAN, KOREABENEFICIARY *59：WONDER INTERNATIONAL COMPANY LIMITED ZHONGSHAN ROAD HE DONG DISTRICT, QINGDAO, CHINAAMOUNT *32B：CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY *41D：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT. 42C：DRAFT AT 30 DAYS AT SIGHT FOR FULL INVOICE COSTDRAW

6、EE 42A：BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P：NOT ALLOWEDTRANSSHIPMENT 43T：NOT ALLOWEDLOADING IN CHARGE 44A：QINGDAO CHINAFOR TRANSPORT TO. 44B：TOKYO KOREALATEST DATE OF SHIPMENT44C：DESCRIPT. OF GOODS 45A： +COMMODITY：WARPPING PAPER PRICE TERM：CIF BUSAN KOREADOCUMENTS REQUIRED 46A：1. COMMER

7、CIAL INVOICE IN 3 COPIES INDICATING LC NO. & CONTRACT 2. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS4. CERTIFICATE OF ORIGIN

8、IN 3 COPIESDETAILS OF CHARGES 71B：ALL BANKING CHARGES OUTSIDE OF OPENING BANK AREFOR BENEFICIARYPRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49：WITHOUT INSTRUCTION 78：THIS CREDIT IS SUBJECT TO THE FOR D

9、OCUMENTARY CREDITS (2007 REVISION) PUB. 二、根据所给信用证及资料补充单据（3*20=60）1信用证资料开证银行 : STANDARD CHARTERED BANK TOKYO JAPAN 议付银行 : BANK OF CHINA DALIAN CHINA 信用证号码 ：LC0712-264开证日期 : 有效期 : DATE PLACE CHINA开证申请人 : SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD TOKYO JAPAN受益人 ：DALIAN HONGHE ELECTRIC APPLIAN

10、CE CO., LTD.96 GAOJI STREET XIASHA,DALIAN CHINA总金额 : CURRENCY USD AMOUNT 22,支付方式 : BY L/C AT 30 DAYS AFTER SIGHT分批装运 : NOT ALLOWED转 船 : ALLOWED装运港口 : DALIAN 卸货港口 : TOKYO最迟装运日 : 货物描述 ：COLOUR TV SET,800 SETS MODEL 324, 110V, 50HZ,CIF TOKYO PER SET包 装 : ONE SET IN ONE CARTON单据要求 :1.商业发票：MANUALLY SIGNED

11、 COMMERCIAL INVOICE IN 3COPIES SHOWING S/C NO AND DATE 2.装箱单 ：SIGNED PACKING LIST IN 3 COPIES 3.原产地证：CERTIFICATE OF ORIGIN IN TRIPLICATE SHOWING THE NAME OFTHE MANUFACTURER.4.交单期限: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT5.提单：FULL SET

12、CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPERS MARKED FREIGHT PREPAID NOTIFY APPLICANT2其他相关资料：发票号码：01ZH2013 发票日期：，2013提单号码：SHYZ092234 提单日期：，2013船名：APL PEARL V. 730E 唛头：N/M产地证号：HZ089216 HS： 毛重：25KGS/CTN 净重： 23KGS/CTN 纸箱尺码：（47*47*38）厘米 合同号：SY870910箱号：COSU522809 合同日期：，2013生产厂家名称：大连红河电器厂(D

13、ALIAN HONGHE ELECTRIC APPLIANCE FACTORY)单证员：林红期末测试题（一）参考答案一、经审核信用证中的不符点如下：4*10=30 1. 信用证的有效期为2013年10月1日早于合同的最迟装运期2013年10月2日.2. 信用证中开证申请人地址与合同不符.3. 信用证规定的币种港币与合同规定的美元不符.4. 信用证规定的贸易术语CIF与合同中的CFR不符.5. 信用证中对汇票的支付日期规定为见票后30天付款,而合同中为即期付款.6. 信用证中对于目的港规定为TOKYO,而合同中规定为釜山.7. 合同中最迟装运日为2013年10月2日之前，而信用证中最迟证装运日为

14、2013年10月318 合同中允许分批装运和转运,而信用证规定为不允许.9. 信用证中对合同号的记载为ST05-18,与合同ST05-16本身不符.10. 信用证规定提单制为运费托收,与实际操作不符,此合同下应为运费预付.二、根据所给信用证资及资料补充单据（3*20=60）1.发票（5*6=30分）大连红河电器有限公司DALIAN HONGHE ELECTRIC APPLIANCE CO., LTD.商业发票COMMERCIAL INVOICEMessrs: (1)Invoice No.:(4) ：01ZH2013SANTOS TRADE COMPANY LIMITED 355 SAN JOS

15、E BOULEVARD TOKYO JAPANInvoice date:（5），2013S/C No.:（6）SY870910L/C No.:（7）LC0712-264Exporter: (2)Terms of Payment: (8)DALIAN HONGHE ELECTRIC APPLIANCE CO., LTD.96 GAOJI STREET XIASHA,DALIAN CHINATransport details: (3)FROM DALIAN TO TOKYO BY SEAMarks & Nos.Description of goodsQuantityUnit PriceAmount

16、（9）（10）（11）（12）（13）N/MCOLOUR TV SET,MODEL 324, 110V, 50HZ,800 SETCIF TOKYO PER SETUSD (14) SAY US DOLLAR EIGHTY THOUSANDS ONLY大连红河电器有限公司（章）DALIAN HONGHE ELECTRIC APPLIANCE CO., LTD.(15) 林红Shipper (2)B/L No. (1)SHYZ092234DALIAN HONGHE ELECTRIC APPLIANCE CO., LTD.96 GAOJI STREET XIASHA,DALIAN CHINA泛亚航

17、运有限公司PAN-ASIA SHIPPING CO., LTDConsignee (3)BILL OF LADINGTO ORDER OF SHIPPERORIGINALRECEIVED in external apparent good order and condition except asNotify party (4)otherwise noted. The total number of packages or units stuffed in theAPPLICANTcontainer. The weight, measure, marks, numbers, quality,

18、contents andvalue mentioned in this Bill of Lading are to be considered unknownunless the contrary has expressly acknowledged and agreed to. Thesigning of this Bill of Loading is not to be considered as such an ag-Pre-carriage byOcean Vessel Voy. No. reement. On presentation of this Bill of Lading d

19、uly endorsed to the(5) APL PEARL V. 730ECarrier by or on behalf of the Holder of Bill of Lading Port of loadingPort of transshipmentPort of DischargePlace of delivery(6) DALIAN (7) TOKYOMarks & Nos.No. & kind ofDescription of goodsGross weightMeasurementContainer No.packages(10)（11） （12）(8)（9） COLOU

20、R TV SET25KGS/CTN(47*47*38)/CTNN/M800CTNMODEL 324, 110V, 50HZ, Total No. of container or o-ther pkgs or units (in words)（13）SAY EIGHT HUNDRED CARTONS ONLYFor delivery of goods please apply to:Freight & charges (14)TOLL GLOBAL FORWARDING LTD.FREIGHT COLLECT0-2-1 HARBOUR WAYFUKUOKA, JAPANTEL: 0512-581

21、0 9212 Ex ratePrepaid atPayable atPlace and date of issue:（15）DALIAN ,2013Total prepaidNo. of B(s)/LSigned byPAN-ASIA SHIPPING CO., LTDSHANGHAI BRANCH THREE Laden on board the Vessel:As agent for the carrier赵柳Date: 赵Pan-Asia Shipping Co., LtdBy:PAN-ASIA SHA 2.提单：（5*6=30分） 期末测试题（二）一、根据合同审核信用证（40*10=4

22、0分）1.买卖双方签订的合同如下：SHANGHAI TOOL IMPORT & EXPORT CO., LTD51,RENMIN ROAD SHANGHAI,CHINA销售确认书 S/C NO.：TXT264 SALES CONFIRMATION DATE：，2013电话 TEL： 传真FAX： TO MESSRS: MAMUT ENTERPRISESAV COMPANY TARRAGONA57-4, MONTREAL，SPAIN 兹经买卖双方同意成交下列商品，订立条款如下：THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE

23、FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：唛头SHIPPING MARK货物描述及包装DESCRIPTION OFGOODS,PACKING数量QUANTITY单价UNIT PRICE总值AMOUNTTXT264MONTREAL C/HAND TOOLSHT200SHM250E300EHM200TBSPACKED IN ONE CARTON OF 10SET EACH300SET1000SET500SETCFR MONTREALUSD USD USD USD USD USD TOTA

24、L1800SETUSD 装运港LOADING PORT :SHANGHAI PORT目的港DESTINATION: MONTREAL PORT装运期限TIME OF SHIPMENT:LATEST DATE OF SHIPMENT ，2013付款条件TERMS OF PAYMENT: IRREVOCABLE L/C AT SIGHT分批装运PARTIAL SHIPMENT : PROHIBITION转船TRANSHIPMENT:PROHIBITION保险INSURANCE: TO BE EFFECTED BY SELLERS FOR 110% OF FULL INVOICE VALUE COV

25、ERING ALL RISKS AND WAR RISK.买方THE BUYER： ROBERT 卖方THE SELLER：张敏 MAMUT ENTERPRISESAV COMPANY 上海工具进出口公司 SHANGHAI TOOL I/E CORP. 2. 买方开来的信用证如下所示：SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: FJ0788DATE OF ISSUE 31C:130318EXPIRY *31D: DATE 130310 PLACE CHINAAPPL

26、ICANT *50: MAMUT ENTERPRISESAV COMPANY TARRAGONA57-4, MONTREAL，SPAINBENEFICIARY *59: SHANGHAI TOOL IMPORT & EXPORT CO.，LTD31，RENMIN ROAD SHANGHAI ,CHINAAMOUNT *32B: CURRENCY USD AMOUNT AVAILABLE WITH/BY *41D: ANY BANK IN CHINABY NEGOTIATIONDRAFT AT 42C: AT 30DAYS AFTER SIGHT FOR FULL INVOICE VALUEPA

27、RTIAL SHIPMENT 43P: PROHIBITIONTRANSSHIPMENT 43T: PERMITTEDPORT OF LOADING 44E: SHANGHAI PORT OF DISCHARGE 44F: TORONTOLATEST DATE OF SHIP.44C: ，2013 GOODS 45A: HAND TOOLS AS PER S/C NO TXT264FOB MONTREALDOCUMENTS REQUIRED 46A:+ COMMERCIAL INVOICE ，2 ORIGINAL AND 4 COPIES.+ FULL SET Of B/L CLEAN ON

28、BOARD MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT COLLECT “AND NOTIFY APPLICANT.+ PACKING LIST, 2 ORIGINAL AND 4 COPIES + INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 130 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK.DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSID

29、E SPAIN ARE FOR THEACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: THIS CREDIT IS SUBJECT TO THE FOR DOCUMENTARYCREDITS (2007 REVISION) PUB. NO 600 二、根据所给信用证及资料补充单据（3*20=60）1信用证资料开证银行 : STANDARD CHARTERED BANK TOKYO JAPAN 议付银行 : BANK OF CHINA DALIAN CHINA 信用证号码 ：LC0712-264开证日期 : 有效期 : DATE PLACE CHINA开证申请人 : SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD TOKYO JAPAN受益人 ：DALIAN HONGHE ELECTRIC APPLIANCE CO., LTD.96