国际商务单证缮制与操作真题.docx
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国际商务单证缮制与操作真题
一、单据改错（本大题2小题．共60.0分。
）第1题一、根据合同内容审核信用证，指出不符之处并提出修改意见SALESCONTRACTTHE
SELLER:
NO.YH08039SHANDONGYIHAI
IMP.&
EXP.
CO.,LTD.
DATE:
DEC.1,2008
No.51JINSHUIROAD,QINGDAO,CHINASIGNED
AT:
QINGDAO,CHINATHEBUYER:
LINSAPUBLICIDAD,
S.
A.VALENCIA,195
BAJOS.
08011.BARCELONA,SPAINThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulated
below:
Commodity&
QuantityPriceTermsSpecificationUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACK5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00
BROWNTotal
amount:
U.
S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLY
Packing:
1PC/POLYBAG,500PCS/CTNShipping
Mark:
L.
P.Timeof
Shipment:
DURING
JAN.2009BYSEABARCELONA
NOS.1-26LoadingPortand
Destination:
FROMQINGDAOTOBARCELONAPartialShipmentand
Transshipment:
ALLOWED
Insurance:
TOBEEFFECTEDBYTHEBUYERTermsof
Payment:
THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENTISSUEOFDOCUMENTARYCREDIT27:
SEQUENCEOF
TOTAL:
1/1
40A:
FORMOF
DOC.CREDIT:
IRREVOCABLE
20:
DOC.CREDIT
NUMBER:
103CD13727331C:
DATEOF
ISSUE:
08121540E:
APPLICABLERULES:
UCPLATESTVERSION31D:
DATEANDPLACEOF
EXPIRY:
DATE090202PLACEINSPAIN51D:
APPLICANT
BANK:
BANCOSANTANDER,
S.
A.28660BOADILLADELBARCELONA,SPAIN
50:
APPLICANT:
LINSAPUBLICIDAD,
S.
A.VALENCIA,195
BAJOS.
08011.BARCELONA,SPAIN
59:
BENEFICIARY:
SHANDONGYIHAN
IMP.&EXP.
CO.,
LTD.
No.51JINSHUIROAD,QINGDAO,CHINA32B:
AMOUNT:
CURRENCYEURAMOUNT19250.0041A:
AVAILABLEWITH...BYANYBANKINCHINABYNEGOTIATION42C:
DRAFTSAT...30DAYSAFTERSIGHT42A:
DRAWEE:
LINSAPUBLICIDAD,
S.
A.43P:
PARTIAL
SHIPMTS:
NOTALLOWED43T:
TRANSSHIPMENT:
NOTALLOWED44E:
PORTOF
LOADING:
ANYCHINESEPORT44F:
PORTOF
DISCHARGE:
VALENCIA,SPAIN44C:
LATESTDATEOF
SHIPMENT:
09011545A:
DESCRIPTIONOFGOODSGOODSASPERS/C
No.YH08036DATEDON
DEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAO
PACKING:
200PCS/CTN46A:
DOCUMENTSREQUIRED
1.SIGNEDCOMMERCIALINVOICEIN3COPIES
2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIALAUTHORITIES
3.PACKINGLISTIN3COPIES
4.FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT
5.INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKASPERCIC47A:
ADDITIONALCONDITIONSBILLOFLADINGONLYACCEPTABLEIFISSUEDBYONEOFTHEFOLLOWINGSHIPPING
COMPANIES:
KUEHNE-NAGEL（BLUEANCHORLINE）VILTRANS（CHINA）INT'LFORWARDING
LTD.ORVILTRANSSHIPPING（HK）
CO.,
LTD.71B:
CHARGES:
ALLCHARGESARETOBEBORNBYBENEFICIARY
48:
PERIODFOR
PRESENTATION:
WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT
49:
CONFIRMATION
INSTRUCTION:
WITHOUT经审核该信用证需要修改的内容如下：
【正确答案】：
1．31C：
开证日期比合同规定晚了半个月；如来不及装运可要求延展装期和有效期。
2．31D：
有效期规定为“090202”与合同规定不符；应改为“090215”。
3．31D：
到期地点“SPAIN”与合同规定不符；应改为“CHINA”。
4．59：
受益人名称与合同规定不符；应改为“SHANDONGYIHAIIMPORTANDEXPORT
CO.，LTD.”。
5．32B：
货币名称与合同规定不符；应改为“USD”。
6．42C：
汇票付款期限与合同规定不符；应改为“ATSIGHT”。
7．42A：
汇票付款人为开证申请人不妥；应改为“BANCOSANTANDER,
S.
A.”。
8．43P：
不允许分批与合同规定不符；应改为“ALLOWED”。
9．43T：
不允许转运与合同规定不符；应改为“ALLOWED”。
10．44F：
目的港与合同规定不符；应改为“BARCELONA”。
11．44C：
最迟装运期与合同规定不符；应改为“090131”。
12．45A：
合同号与合同规定不符；应改为“YH08039”。
13．45A：
数量与合同规定不符；应分别改为“BLACKCOLOUR/5000PCS”和“BROWNCOLOUR/8000PCS”。
14．45A：
每箱的件数不符；应改为“500PCS/CTN”。
15．46A：
海运提单的运费项目不符；应改为“FreightCollect”。
16．46A：
要求提供保险单与FOB术语不符；应要求取消。
17．71B：
所有的费用由受益人负担不妥；应改为“ALLCHARGESOUTSIDESPAINARETOBEBORNBYBENEFICIARY”。
18．48：
交单期规定不合适；应改为“WITHIN15DAYSAFTERTHEDATEOFSHIPMENT”。
第2题二、根据已知资料指出下列单据中错误的地方已知材料
1:
SALESCONTRACT
Contract
NO.:
NJT090218Date;
FEB.18,2009Signed
at:
Nanjing,ChinaThe
Seller:
NANJINGJINLINGTEXTILE
CO.,
LTD.
Address:
UNITA18/F,JINLINGTOWER,
No.118JINLINGROAD,NANJING,CHINAThe
Buyer:
DEXICASUPERMART
S.
A.Address;
BOULEVARDPACHECO44,B-1000BRUSSELS,BELGIUMThisSalesContractismadebyandbetweenthesellersandthebuyers,wherebythesellersagreetosellandbuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulated
below:
CommodityandspecificationsGIRLSGARMENTS
Quantity10800PCS
UnitPrice
Amount
CIFBRUSSELSEUR54000.00EUR5.00/PC
10%moreorlessinquantityandamountare
acceptable.
Packing:
INCARTONShippingMark:
N/MTimeof
Shipment:
Within30daysafterreceiptofL/C.FromNINGBOPORTCHINAtoBRUSSELS,BELGIUMTransshipmentandPartial
Shipment:
AllowedInsurance;
TobeeffectedbytheSellerfor110%offullinvoicevaluecoveringallrisksuptoportofdestinationandwarrisksincludedwithclaimpayableat
destination.Termsof
Payment:
By100%IrrevocableLetterofCreditinfavoroftheSellerstobeavailablebysightdrafttobeopenedandtoreachChinabeforeAPRIL1,2009andtoremainvalidfornegotiationinChinauntilthe21daysaftertheforesaidTimeof
Shipment.L/CmustmentionthiscontractnumberL/CadvisedbyBANKOFCHINAJIANGSU
BRANCH.ALLbankingChargesoutsideChinaareforaccountofthe
Buyer.TheSellerTheBuyerNANJINGJINLINGTEXTILE
CO.,
LTD.DEXICASUPERMART
S.
A.钟山ALICE已知资料
（2）:
1.装运信息:
指定APE承运,装期2009.04.19;船名PRINCESS;航次V.0182．装箱资料：
合计108箱，装入1×20’集装箱3．商业发票号：
NJT090218-09，签发日期2009年4月10日4．信用证号：
CMKK9180205
（1）一般原产地证
（2）保险单中国人民保险公司江苏省分公司THEPEOPLE'SINSURANCECOMPANYOFCHINAJIANGSUBRANCH
货物运输保险单CARGOTRANSPORTATIONINSURANCEPOLICY
发票号（INVOICE
NO.）NJT090218-09保单号次PYIE2006080合同号（CONTRACT
NO.）NJT090218POLICY
NO.信用证号（L/C
NO.）:
CCPIT091810528被保险人:
Insured:
NANJINGJINLINGTEXTILE
LTD.中国人民保险公司（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的运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE'SINSURANCECOMPANYOFCHINA（HEREINAFTERCALLED"THECOMPANY"）ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED,UNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECILCLAUSESATTACHED
HEREON.标记MARKS&NOSDEXICAS/CNJT090218包装及数量QUANTITY10800DOZEN保险货物项目保险金额
DESCRIPTIONOFGOODSAMOUNTINSUREDLADIESGARMENTSUSFD84000.00
总保险金额TOTALAMOUNTINSURED：
USDOLLARSFIFTYFOURTHOUSANDSONLY保费启运日期ASARRANGEDDATEOFCOMMENCEMENT：
APR09，2009装载运输工具PERCONVEYANCE：
PRINCESSV．018自经至FROM：
NANJINGPORTCHINAVIA…ToBRUSSELS，BELGIUM承保险别：
CONDITIONS：
Covering
F.
P.AuptoPORTOFDESTINATION所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。
如有索赔，应向本公司提交保单正本（本保险单共有3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。
INTHEEVENTOFLOSSORDAMAGEWITCHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHECOMPANY'SAGENTASMENTIONED
HEREUNDER.CLAIMS,IFANY,.ONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDIN3ORIGINAL（S）TOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHE
COMPANY.IFONEOFTHEORIGINALPOLICYHASBEEN
ACCOMPLISHED.THEOTHERSTOBE
VOID.中国人民保险公司广州市分公司
THEPEOPLE'SINSURANCECOMPANYOFCHINAJIANGSU
BRANCH赔款偿付地点CLAIMPAYABLEATNanjing,CHINA王天华出单日期ISSUINGDATE
APR.20,2009AuthorizedSignature一般原产地证缮制错误的地方有：
保险单缮制错误的地方有：
【正确答案】：
（1）一般原产地证①Exporter栏应填写“NANJINGJINLINGTEXTILE
CO.，LTD.UNITA18/F，JINLINGTOWER
No.118JINLINGROAD，NANJING，CHINA”②Consignee栏应填写“DEXICASUPERMARTS．A．BOULEVARDPACHECO44B-1000BRUSSELS，BELGIUM”③Meansoftransportandroute栏应填写“FROMNINGBOPORT，CHINATOBRUSSELS，BELGIuMBYSEA”④Country/regionofdestination栏应填写“BELGIUM”⑤MarksandNumbers栏应填写“N/M”⑥Numberandkindofpackages应填写“PACKEDIN
（108）ONEHUNDREDANDEIGHTCARTONS
ONLY.”descriptionofgoods应填写“GIRLSGARMENTS”⑦Quantity栏应填写“10800,PCS”⑧Numberanddateofinvoices栏应填写“NJT090218-09,
APR.10，2009”
（2）保险单①信用证号（L/C
No.）栏应填写“CMKK9180205”②标记MARKS&NOS栏应填写“N/M”③包装及数量QUANTITY栏应填写“10800PCS”④保险货物项目DESCRIPTIONOFGOODS栏应填写“GIRLSGARMENTS”⑤保险金额AMOUNTINSURED栏应填写“USD59400.00”⑥总保险金额TOTALAMOUNTINSURED栏应填写“USDOLLARSFIFTYNINETHOUSANDSFOURHUNDREDONLY”⑦启运日期DATEOFCOMMENCEMENT栏应填写“APR.19，2009”⑧自From栏应填写：
“NINGBOPORTCHINA”⑨承保险别CONDITIONS栏应填写“AllRisksandWarRisks”⑩赔款偿付地点CLAIMPAYABLEAT栏应填写“BRUSSELSINUSD”⑧出单日期ISSUINGDATE应早于装期2009.04.19⑥应由中国人民保险公司江苏省分公司签发保险单
none、二（共缮制相关单证（子母填空）小题,5共分）40.0第1题
请根据银行来证及货物明细，缮制出口单据
1．货物明细商品名称:
TrolleyCases
发票号码:
TSI0801005发票日期:
2008-8-5授权字人:
张平装运船名:
DONGFENG航次:
V.369装船日期:
2008-8-23运输标志:
ORTAITSI0601005NEWYORKC/No.1-1231原产地标准:
"p"
2．信用证相关内容
27:
Sequenceof
Total:
1/140A:
FormofDocumentary
Credit:
IRREVOCABLE
20:
DocumentaryCredit
Number:
N5632405TH1180831C.Dateof
Issue:
08071531D:
DateandPlaceof
Expiry:
080909CHINA51D:
Applicant
Bank:
CITYNATIONALBANK133MORNINGSIDEAVENEWYORK,NY10027
Tel:
001-212-865-4763
50:
Applicant:
ORTAI
CO.,
LTD.30EAST40thSTREET,NEWYORK,NY10016
TEL:
001-212-992-9788
FAX:
001-212-992-9789
59:
Beneficiary:
DALIANTAISHANSUITCASE&
BAG
CO.,
LTD.66ZHONGSHANROADDALIAN116001,CHINA
TEL:
0086-0411-8452478932B:
CurrencyCode
Amount:
USD22422.00
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