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1、2 0 1 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、根据下述合同内容审核信用证，指出不符之处， 并提出修改意见。（36 分）SALES CONTRACTTHE SELLER:NO. WILL09068SHANGHAI WILL TRADING. CO.,LTD.DATE: JUNE.1, 2009NO.25 JIANGNING ROAD, SHANGHAI, CHINASIGNED AT: SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELG
2、IUMThis 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 andconditions stipulated below:Commodity & SpecificationQuantityPrice TermsUnit priceAmountWORK SHORT TROUSERS - 10
3、0 PCT COTTON TWILL AS PER ORDER D0900326,WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 ,3000 PCS5000 PCSCIF ANTWERP USD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 500.00Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS
4、OF 50 PCS EACHShipping Mark: AT SELLERS OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination:FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment:ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RIS
5、K AS PER CIC OF THE PICC DATED01/01/1981.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 TI
6、ME OF SHIPMENT.SELLERBUYERSHANGHAI WILL TRADING CO., LTDNU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27:SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：090715 开证日期不符，改090702之前40E: APPLICABLE RULES：UCP LATEST VERSION31D: DAT
7、E AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM 有效期改090915，到期地点在中国51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD 受益人名称应为SHANGHAI WILL TADIN
8、G CO.,LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.00 信用证金额应为USD91500.0041A:AVAILABLE WITHBYANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT 付款期限改为AT SIGHT42A:DRAWEE ： NU BONNETERIE DE GROOTE 受票人有误 改开证行ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBE
9、RT SA),GENT)或付款行，不应是开证申请人43P:PARTIAL SHIPMTS：NOT ALLOWED 改为允许分批43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING： ANY CHINESE PORT 装运港不符 改SHANGHAI44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：090815 最迟装运期改09083145A:DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT E
10、UR10.50/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 ANTWERPPACKING: 50PCS/CTN品名不符 改 WORK SHORT TROUSERS单价币别不符 改USD 不是EUR贸易术语不是CFR 是CIF合同号改为 WI
11、LL0906846A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 提单运费项目应注明FREIGHT PREPAID,不是FREIGHT COLLECT4.CERTIFICATE OF ORIGIN.3. PACKING LIST IN
12、 QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN
13、BELGIUM IRRESPECTIVE OF PERCENTAGE 保险金额为发票金额的110PCT不是120PCT，保险险别改ALL RISKS AND WAR RISK47A: 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 OR EQ
14、UIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY所有费用由受益人负担不合理48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT交单期限应为装运日期后15天 不是装运日后5天49:CONFIRMATION INSTRUCTION：WITHOUT50 申请人有误 改 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 0 9090 ME
15、UE BELGIUM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: 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 INVOICE VALUE.YOU ARE AUTHORIZ
16、ED 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.AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FRE
17、IGHT PREPAID NOTIFY APPLICANT.INSURANCE 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 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
18、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.ALICEG.W: 2408KGSN.W: 2326KGS MEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS 船名、航次号：SUN V.126 提单号码：CNS010108895 集装箱号/封号：YMU259654/56789 运输标记：XYZ1234567NEW YORK NOS.1-500保险单号码：HMOP09319089BILLO
19、FEXCHANGE凭信用证号Drawn under: XYZ TRADING COMPANYL/C N0. 89765日期 (DRAWN UNDER后面改 POYAL BANK OF NEW YORK,信用证号是DT905012)Dated: May 15, 2009 (开证日期是APR.15,2009)号码(编号改1234567) 汇票金额(小写改USD97,200.00)中国天津No. 123456 Exchange for USD108,000.00 Shanghai，ChinaDate: June 1,2009（出票地点是TIANJIN ）见票(出票日期不早于20090515不晚于05
20、31)日后（本汇票之副本未付）付交At 30 days after 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 ONLY 改为 US DOLLARS NINETY-SEVEN THOUSAND TWO HUNDRED ONLY此致To: XYZ TRADING COMPANYABC LEATHER GOO
21、DS CO., ALICE受票人TO: POYAL BANK OF NEW YORK，出票人ABC LEATHER GOODS CO.,LTDShipper Insert Name, Address and PhoneB/L No. CNS010108895ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CN FAX: +86(021) 6545 8984ORIGINALConsignee Insert Name, Address
22、 and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USA(改TO ORDER)Notify Party Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No.Port of LoadingSUN V.126SHANGHAI（改为TIANJIN ）Port-to-PortBILL OF LADINGShipped on board and condition exce
23、pt as other-Port of DischargePort of DestinationLONG BEACH（改NEW YORK）Marks & Nos. Container / Seal No.No. ofContainers or PackagesDescription of GoodsGross Weight KgsMeasurementXYZ1234567LONG BEACH NOS.1-500YMU259654/567895,000 PCS包装件数应为500 CARTONSLEATHER GOODS（改LEATHER BAGS）FREIGHT PREPAID2400KGS毛重
24、应为2408KGS20.70CBM尺码应为21.70CBMDescription of Contents for Shippers Use Only (Not part of This B/L Contract)Total Number of containers and/or packages (in words) SAY FIVE THOUSAND PCS ONLY改为 SAY FIVE HUNDRED CARTONS ONLYEx. Rate:Prepaid atPayable atPlace and date of issueLONG BEACHTIANJINMAY. 30,2009T
25、otal PrepaidNo. of Original B(s)/LSigned for the CarrierTHREE (3)COSCO CONTAINER LINES+LADEN ON BOARD THE VESSELDATE: MAY.30, 2009BY: COSCO CONTAINER LINES+货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY总公司设于北京一九四九年创立Head Office Beijing Established in 1949 发票号 （INVOICE NO.）1234567 保单号次合同号(CONTRACT NO.)
26、 ABC234POLICY NO. HMOP09319089信用证号 (L/C NO.) DT905012被保险人(INSURED) XYZ TRADING COMPANY 改为ABC LEATHER GOODS CO.,LTD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。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED （HEREINAFTE
27、R CALLED THE COMPANY）AT REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURANCE. THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERL AND OTHER SPECIAL CLAUSES ATTACHED
28、 HEREON.标记 MARKS & NOS.包装及数量 QUANTITY保险货物项目 DESCRITION OF GOODS保险金额 AMOUNT INSUREDXYZ1234567TIANJIN (改NEW YORK)NOS.1-5005,000 PCS改为500CARTONSLEATHER GOODS改BAGSUSD108,000.00改USD118,800.00总保险金额 TOTAL AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 改为US DOLLARS ONE HUNDRED AND EIGHTEEN
29、THOUSAND AND EIGHT HUNDRED ONLY保费： 启运日期： 装载运输工具：PREMIUM : AS ARRANGED DATE OF COMMENCEMENT MAY.30,2009 改15号 PER CONVEYANCE : “SUN” V. 126 自 经 至FROM TIANJIN VIA * TO LONG BEACH 承保险别：CONDITIONSCOVERING ALL RISKS AND WAR RISK 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
30、人查勘。如有索赔，应向本公司提交保单正本（本保险单共有 2 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。IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY，INNEDIATE NOTICE MUST BE GIVER TO THE COMPANYS AGENT AS MENTIONED HEREUNDER CLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER W
31、ITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.保险单分数为两份中国人民财产保险股份有限公司上海市分公司 改天津分公司赔款偿付地点 PICC Property and Casualty Company Limited, ShanghaiCLAIM PAYABLE AT/IN TIANJIN IN USD出单日期 XXX 不得晚于15号 ISSUING DATE MAY
32、16, 2009 GENERAL MANAGER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 CREDIT27:SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：KLMU123431C: DATE OF ISSUE ：09072840E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090915 PLACE CHINA51D
33、:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:AVAILABLE WITHBYANY BANK IN CHINA BY
34、NEGOTIATION42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUE42A:DRAWEE ：ISSUING BANK43P:PARTIAL SHIPMT：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：SHANGHAI, CHINA44F:PORT OF DISCHARGE：SAID, EGYPT44C:LATEST DATE OF SHIPMENT：09083045A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNE
35、D 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. CHINA46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CE
36、RTIFIED 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.BENEFICIARYS CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISIN
37、G MERCHANDISE, SHIPMENT DATE, GROSS INVOICE VALUE, NAME AND VOYAGE OF VESSEL, CARRIERS NAME, PORT OF LOADING AND PORT OF DISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT
38、UNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT ARE FORACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATION： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49:CONFIRMATION INSTRUCTION：WITHOUT2.附加资料：SHIPPING MARK: A.I.T.C.
39、SUM356/09SAIDC/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：52800 CANS OF MEILING BRAND CANNED ORANGE JAMN.W. 3KG/ CARTON G.W. 4KG/ CARTONMEAS.203040CM/ CARTON船名：MOONRIVER V.987装船日期：2009.8.30.ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINACOMMERCIAL INVOICET
40、O：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SECONDFLOOR-G102A EGYPT 12111 INVOICE NO. 123QWE DATE: JUN.28,2009 S/C NO. SUM356/09 L/C NO. KLMU1234FROM SHANGHAIVIA XXXXTO SAIDBY VESSELMARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNTA.I.T.CSUM356/09SAIDC/NO 1-4400CANNED ORANGE JAM(MEI
41、LING BRAND)PACKED IN SEAWORTHY CARTONS. 250 GRAM PER CAN12 CANS IN A CARTON TOTAL52800 CANS4400 CTNS4400 CTNS OR52800 CANS CFR SAIDUSD6.55/CTNUSD 28820.00USD 28820.00TOTAL AMOUNT:U.S.DOLLARS TWENTY-EIGHT THOUSAND HUNDRED AND TWENTY ONLY WE HERELY CERTIFY THAT COUNTRY OF ORIGIN OF THE GOODS IS CHINA ABC COMPANY, SHANGHAI 洪河ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINAPACKING LISTMARKS& NUMBERSNOS & KINDS OF PKGSQUAN