1、2010年全國國際商務單證員專業考試國際商務單證繕制與操作試題一、根據下述合同內容審核信用證，指出不符之處,并提出修改意見。（36 分）SALES CONTRACTTHE SELLER :NO. WILL09068DATE: JUNE.1,2009SIGNED AT: SHANGHAI,CHINASHANGHAI WILL TRADING. CO.,L TD.NO.25 JIANGNING ROAD, SHANGHAI, CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMCommodity & Sp e

2、cificationQuantityP rice TermsUnit p riceAmountCIF ANTWER PWORK SHORT TROUSERS -100 PCTCOTTON TWILL AS PERORDER3000 PCSUSD10.50/PCUSD31 500.00D0900326,WORK SHORT TROUSERS -100 PCTCOTTON TWILL AS PERORDER5000 PCSUSD12.00/PCUSD60 000.00D0900327 ,TOTAL:8000 PCSUSD91 500.00Total amount: U.S.DOLLARS NINE

3、TY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYThis Sales Con tract is made by and betwee n 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 con diti ons sti pu lated below:Packing: IN CARTONS OF 50 PCS EACHShi

4、pping Mark: AT SELLER S OPTIONTime of Shi pment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWER P, BELGIUMPartial Shi pment and Transshi pment:ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE V ALUEAGAINST ALL RISKS AND W AR RISK AS PER C

5、IC 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 REACHTHE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO th DAYREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15AFTER THE FORESAID TIME OF SHIPM

6、ENT.SELLERBUYERSHANGHAI WILL TRADING CO., L TD 張平NU BONNETERIE DE GROOTELJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL ：1/140A: FORM OF DOC.CREDIT： IRREVOCABLE20: DOC.CREDIT NUMBER：132CD637273031C: DATE OF ISSUE ： 09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：

7、 DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK ：ING BELGIUM NV/SV(FORMERL Y BANK BRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., L TDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD

8、 AMOUNT 19 500.0041A:A VAILABLE WITH B YANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT 30 DAYS AFTER SIGHT 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 ：0908 1 5 45A:DESCRIPTION O

9、F GOODS42A:DRAWEENU BONNETERIE DE GROOTE+ 3000 PCS SHORT TROUSERS -10OPCT COTTON TWILL AT EUR 10.50/PC AS PERORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS -100PCT COTTON TWILL AT EUR 12.00/PC AS PERORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CF

10、R ANTWERPPACKING: 50PCS/CTN 46A:DOCUMENTS REQUIREDSIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIESFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TOORDER, BLANK ENDORSED, MARKEDFREIGHT COLLECT NOTIFY THEAPPLICANT4.CERTIFICATE OF ORIGIN.PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF

11、 EACH PACKAGESEPARARTELY.INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLEFORM, COVERING ALL RISKS, FROM WAREHOUSE TO W AREHOUSE FOR 120 PCT OF INVOICE V ALUE. INSURANCE POLICY/CERTIFICATE MUSTCLEARL Y STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A

12、: ADDITIONAL CODITIONS1/ 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 OREQUIV ALENT.71B: CHARGES ：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATI

13、ON ：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION ： WITHOUT1經審核信用證后存在的問題如下:答案 一：審證1. 31C開證日期不符，根據合同，開證日期應為090702之前;2 31D 有效期不符，根據合同，有效期應為 090915 ；331D 到期地點不符，根據合同，到期地點應在中國；459 受益人名稱不符,受益人名稱應為”SHANGHAI WILL TADI NG CO.,LTD. ”532B 信用證金額不符,

14、 根據合同,信用證金額應為 USD91 500. 00 ；642C 匯票付款期限不符, 匯票付款期限應為” AT SI GHT” ；742A 匯票受票人有誤 , 匯票受票人應為開證行（ ING BELGI UMNV SV( FORMERLY BANKBRUSSELS LAMBERT SA), GENT)或付款行，不應是開證申請人；843P 應為允許分批裝運；944E 裝運港不符,裝運港應為” SHANGHAI ”10. 44C 最遲裝運期不符, 最遲裝運期應為 090831 ；11 45A 品名不符,品名應為” WORK SHORT TROUSERS” ;12. 45A單價幣別不符單價幣別應為

15、” USD,不應為” EUR”；1345A 貿易術語不符,貿易術語應為”CIF” ,不應為” CFR” ;14. 45A 合同號有誤，應為 WI LL09068;1546A 提單運費項目應注明” FREI GHT PREPAI D” , 不應為” FREI GHTCOLLECT”； 16 46A 保險單的保險金額應為發票金額的” 110PCT” , 不應為”120PCT”1746A 保險險別應為“ ALL RI SKS ANDWAR RISK”1871B 所有費用由受益人負擔不合理;19.48 交單期應為裝運日期后”15 天”, 不應是裝運日期后“ 5天”20.50 申請人有誤，應為 NUBO

16、NNETERI E DEGROOTE, AUTOSTRADEWEG69090MEUE BELGI UM;二、根據所給資料審核并修改已填制錯誤的匯票、提單、保險單34 分）資料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVO

17、ICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. APR.15,2009. EXPRITY DATE MAY31, 2009 FOR BENEFICIARY .AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION98765 DATEDNEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING TO ORDER, BLANK ENDORSED

18、 AND MARKED FREIGHT PREPAID NOTIFY APPLICA NT., MADE OUTINSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER1 BAGS PACKED IN 10 PCS/CARTON1 合同號：ABC234信用證號： DT905012 發票號：1234567 發票日期： 2009 年5 月5 日

19、發票金額： USD108000 CIF NEW YORK裝運港： TIANJIN CHINA目的港： NEW YORK USA裝船日期： 2009 年 5 月15 日開船日期： 2009 年 5 月15 日發票簽發人： ABC LEATHER GOODS CO., LTD.ALICEG.W: 2408KGSN.W: 2326KGSMEASUREMENT: 21.70CBMNO OF P ACKAGES: 500 CARTONS 船名、航次號：SUN V.126提單號 碼：CNS010108895集裝箱號/封 號：YMU259654/56789 運輸標記： XYZ1234567NEW YORKN

20、OS.1-500保險單號碼：HMO P09319089BILL OF EXCHANGE信用證號Draw n under: XYZ TRADING COMP ANY日期Dated: May 15, 2009L/C NO. 89765號碼匯票金額中國天津No.123456Exchange for | USD108,000.00| Shanghai.Chi na Date: J une 1,2009見票日后（本匯票之副本未付）付交At*sight of this FIRST of Excha nge(Sec ond of Excha nge being unp aid)pay to the orde

21、r ofBANK OF CHINA ，TIANJIN BRANCH金額the sum of I US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONL Y此致To: XYZ TRADING COMP ANYABC LEATHER GOODS CO.,ALICE 1Shipp er I nsert Name, Address and PhoneABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINAB/L No. CNS010108895Con sig nee Insert Name, Address

22、 and PhoneXYZ TRADING COMPANY456 SP AGNOLI ROAD, NEW YORK11747 USA中遠集裝箱運輸有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and PhoneXYZ TRADING COMP ANY456 SP AGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No.Port of Load ingSUN V.126Port of DischargeLONG BEACHMarks & Nos.Co ntai ner / Sea

23、l No.No. ofContain ers orPackagesSHANGHAIPort of Desti nati onTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGIN ALPort-to-P ortBILL OF LADINGShipped on board and con diti on exce pt as other- Descri ption of GoodsGross Weight KgsMeasureme ntXYZ1234567LONG BEACHNOS.1-5005,000 PCSLEATHER GOODS2400KGS20

24、.70CBMFREIGHT PREP AIDYMU259654/56789Descri ption of Con te nts for Shi pperUse On ly (Not part of This B/L Con tract)Total Number of containers and/or p ackages (in words) SAYFIVE THOUSAND PCS ONLYEx. Rate:Prep aid atPayable atPlace and date of issueLONG BEACHTIANJIN MAY. 30,2009Total Prep aidNo. o

25、f Origi nal B(s)/LSigned for the CarrierTHREE (3)COSCOOONAI NEER LI NES+-ADEN ON BOARD THE VESSELDATE： MAY.30, 2009 BY： COSCGCONTAI NER LI NEs+貨物運輸保險單CARGO TRANS PO RTATION INSURANCE P OLICY中SAW財臉總公司設于北京一九四九北京2008年奧運會銀宜合作僅樺年創立Head Of i ce Beji ngEstabli shedin 1949 發票號 (INVOCE NO)123456保單號次合同號(COrTR

26、ACTNO) ABC234POLICY NO HMOP09319089信用證號(L/C NO) DT905012被保險人（I NSURED）中國人民財產保險保險有限公司（以下簡稱本公司）根據被保險人的要求，由被保險人向本公司繳付約定的保險費，按照本保險單承保險別和背面所載條款與下列XYZ TRADING COMP ANY特款承保下述貨物運輸保險，特立本保險單。TH S POLI CY OF I N3LRAN3E WITNESSES THAT PI CCPROERTY ANDCASUALTYXMPANY LI M TED ( HEREI NAFTER CALLED ? THE CCMPANY?)

27、AT FEQUEST OFT-E I NSLREDANDI NCONBI CERAT1 ONOF THE AGREEDPREM UMFAIDTO THE COMPANY BY THE I NSUFED, UNCEFTAKES TO I NSUANE THE UNDERMBNTl ONED GDCD6 I NTRANsFOFTATl ONSUBJECT TO THE標記MARKS &N.包裝及數量QJANTI TY保險貨物項目DESCRTI ON OF GOCDS保險金額AMCUNT I NSUREDXYZ1234567TIANJINNOS.1-5005,000 PCSLEATHER GOODS

28、USD108,000.00CONITI OIS CF TH S POLI CY AS FERTHE CLAUSESRI NTED OERL AND OTHERSFECIAL CLAUSETTACHEDEREON總保險金額 TOTAL AMOUNT I NSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY保費:啟運日期:裝載運輸工具:PREMIUM: AS ARRANGEDDATE OF COMMNCEMENr MAY.30,2009 PER CON/EYANCE : SUN” V. 126FROM TIANJINVI A *TOLONG

29、 BEACHCOND ITION S份正本）及有COVERING ALL RISKS AS PER CIC OF THE PICCC DA TED 01/01/1981.所保貨物，如發生保險單項下可能引起索賠的損失或損壞，應立即通知本公司代理人查勘。如有索賠，應向本公司提交保單正本（本保險單共有關文件。如一份正本已用于索賠，其余正本自動失效。I N THE EVENT OF LOSS OR AMGE WHI CH MAY RESULT I N ACLAIMUNERTHS POLI CY，I NNEDI ATE NGTl CE MUST BE G VER TO THE COMANY SAGENT

30、 ASE NH ONEDWH CH HAS BEEN I SSJED I NHEREUNDER CLAIMS, I F ANY ONE OF THE OR G NAL PO.I CYORIG NL TOGETHER WTH TTHE RELEVENT DOCLMENTS SHALL BESURFENDEREDTO THE COMPANY. I F ONE OF THE OI GNAL POJCY HAS BEEN ACGCMPLI SI-ED. THE OTl-EFS TO BEVO D.賠款償付地點中國人民財產保險股份有限公司上海市分公司PI CC Pr op erty and Casual

31、ty COnpany Li m ted.XXX SnanghaiOLAI M PAYABLEAT/1 N TIANJININ USD出單日期GEERALISSU N3 DATE MAY 16, 2009MANAGER答案匯票改錯：（10分）1.Drawn under:后應為 ROYAL BANKCF NEWYCFK2.信用證號應為DT905012/98765 （二者選其一）3.開證日期應為APR. 15, 20094.匯票編號應為12345675.金額小寫應為USD97, 200.006.出票日期：不早于2009年5月15日，不晚于2009年5月31日7.匯票期限應為 At 30 days a

32、ft er sight8.金額大寫應為 US DOLLARS NI NETY- SEVEN THUSAMD WCHUICREDCNLY9.受票人應為 ROYAL BANKOF NEWYORK10.出票人應為 ABC LEATHER GOdB OQ, LTD.11.出票地點應為TIANJIN提單改錯：（12分）1. Consi gnee 應為 To Order2. Port of Loadi ng 應為 TIANJIN 3Port of Discharge 應為 NEWYORK4嘜頭中的目的港應為 NEWYORK56品名應為 Leather Bags7毛重應為 2408KGS8尺碼應為 21.

33、70CBM包裝件數應為” 500 CARTONS”, 不應是”5, 000 PCS”9大寫件數應為 SAY FI VE HUNDRED CARTONSONLY10. 運費支付地點應為 TI ANJI N11 提單簽發日期應為 MAY 15, 200912. 裝船日期應為 MAY 15, 2009保險單改錯：（ 12 分）21. 發票編號應為 1234567被保險人應為” ABC LEATHER GO ODS CO., LTD.”3嘜頭中的目的港應為 NEWYORK4包裝件數應為 500 CARTONS5品名應為 LEATHER BAGS6保險金額應為 USD118800. 007保險金額大寫有

34、誤 , 應與小寫金額一致8起運日期應為“ MAY 15, 2009 “9目的港應為 NEWYORK10. 險別應為一切險加戰爭險11 保險賠付地點應為 NEWYORK12.保險單出單日期應不晚于 2009 年 5 月 15 日13. 保險人應為天津分公司14. 保險單份數為 2 份三、根據已知資料繕制商業發票、裝箱單、裝船通知（30 分）1. 信用證資料ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL ：1/1 40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：KLMU1234

35、 31C: DATE OF ISSUE ： 09072840E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY： DATE 090915 PLACE CHINA51D:APPLICANT BANK ：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC COMPANY ,

36、SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:A VAILABLE WITH B YANY 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 ：SHA

37、NGHAI, CHINA44F:PORT OF DISCHARGE ：SAID, EGYPT 44C:LATEST DATE OF SHIPMENT ：090830 45A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKED INSEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON UNITPRICE: USD6.55/CTN CFR JED DAH COUNTRY OF ORIGIN: P. R. CHINA 46A:DOCUM

38、ENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/CISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIEDTO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.2.NEUTRAL PACKING LIST INDICATINGQUANTITY, N. W. AND G. W. OF EACHPACKAGE, TTL QU

39、ANTITY, N. W. AND G.W., AND PACKING CONDITIONS ASREQUIRED BY L/C.3.BENEFICIARY S CERTIFIED COPY OFSHIPPINGADVICE TO THE APPLICANTADVISING MERCHANDISE, SHIPMENT DATE, GROSS VOYAGE OF VESSEL, CARRIER S NAME, PORT OFINVOICE VALUE, NAME ANDLOADING AND PORT OFDISCHARGE IMMEDIATEL Y ON THE DATE OF SHIPMEN

40、T.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANTUNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT AREFORACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATION ：WITHIN 15 DAY

41、S AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT2.附加資料：SHIPPING MARK: A.I.T.C.SUM356/09SAIDC/NO. 1-UP 發票號碼： 123QWE 裝箱單日 期： 2009.8.19 提單號： COSU299120029 受益人授權簽 字人：洪河供貨商出倉單顯示： 52800 CANS OF MEILING BRAND CANNED ORANGE JAM N.W. 3KG/ CARTONG.W. 4KG

42、/ CARTONM EAS.20X 30X 40CM/ CARTON船名：MOONRIVER V.987 裝船日期： 2009.8.30.1 ABC COMP ANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CH INACOMMERCIAL INVOICETO:INVOICE NO.DATE:S/C NO.L/C NO.FROMVIATOBYMARKS & NUMBERSDESCR IP TIONQUANTITYUNIT P RICEAMOUNTOF GOODSTOTALAMOUNT:ABC COMP ANY, SHANGHAINO. 11 CHAN

43、GCHUN ROAD, SHANGHAI, CH INAP ACKING LISTTO :INVOICE NO.DATE:S/CNO.L/C NO.MARKS &NOS & KINDSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.( M)NUMBERSOF PKGSTOTAL P ACKAGES (IN WORDS):1 出口商 Exporter2 進口商 Importer3 運輸事項 Transport details10運輸標志和集裝箱號Shipping marks; Container No.答案裝運通知Shipping note4 發票號 In voice No.ABC

44、 COMP ANY, SHANGHAI5 合同號 Con tract No. 6NO. 11 CHANGCHUN ROAD, SHANGHAI, CH6.信用證號 L/C No.INA7 運輸單證號 Transport docume nt No.8價值Value9 裝運口岸和日期 Port and date of shi pment11包裝類型及件數；商品名稱或編碼；商品描述Number and kind of p ackages; Commodity No.; Commodity descri ption12出口商簽章Exp orter sta mp and sig natureI NVO

45、CE NO 123QWDATE: JUL. 28, 2009S C NO SUM356/ 09ABC COMP ANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI,C H INACOMMERCIAL INVOICETOALOSMNY I NTERNATI ONAL TRADEQO.177 ALHRAM STREETSECOND FLOO-G102AEGYPT 12111L/C NO KLMU1234FROM SHANGHAIVI A _ xxxxTO SAIDBY VESSELMARKS & NUMBERSSLM356/09SAI DC/NO 1-4400

46、TOTALAMOUNT:ABC COMPANY, SHANGHAIQUANTITYN ROAD, SHANGHAI,DESCRI PTIONOFNO. 11 CHANGCHLGOODSUNIT P RICECH INAAMOUNTCANNED ORANGE JAM(MEILING BRAND)P ACKED IN SEAWORTHY52800 CANS4400 CTNSCFR SAIDUSD28,820.00CARTONS250 GRAM /CAN12 CANS/ CARTONUSD6.55/CTNTOTAL :4400 CTNS或52800 CANSUSD28,820.00U.S.DOLLARS TWENTY-EIGHT THOUSAND EIGHT HUNDRED AND