进出口合同练习题

进出口合同的履行一、单项选择题1、所谓单证“相符”的原则，是指受益人必须做到（）。A、单据与合同相符B、单据和信用证相符C、信用证和合同相符D、修改后信用证与合同相符2、进口“短卸报告”的签发者为（）Ａ、船方Ｂ、港务局Ｃ、商检局Ｄ、海关3、国外来证规定：针织布1000克，每克2美元；总金额为about2000美元，禁止分批装运。则卖方向银行支取金额最多应为（）美元。A、2000B、2200C、2100D、21504、审核信用证的依据是（）A、合同及《UCP500》的规定B、以整套单据C、开征申请书D、商业发票5、一份CIF合同下，合同及信用证均没有规定投保何种险别，交单时保险单上反映出投保了平安险，该出口商品为易碎品，因此（）。A、银行将拒收单据B、买方将拒收单据C、应投保平安险加破碎险D、银行应接受单据6、海运提单中对货物的描述（）。A、必须与L/C完全相同B、必须使用货物的全称C、只要与L/C对货物的描述不相抵触，可以用货物的统称D、必须与商业发票的填写完全一致7、进口许可证自签发之日起（）内有效。A、三个月B、一年C、一个月D、半年8、进口货物的收货人货他们的代理人在货物抵达卸货港后，即应该向海关申报。法定申报时限为自运输工具申报进境之日起（）天内。A、3B、7C、14D、15二、多项选择题1、对于下列单据，（）是银行有权拒受的。A、迟于信用证规定的到期日提交的单据B、迟于装运日期后15天提交的单据C、内容与信用证内容不相符的单据D、单据之间内容有差异的单据2、制单结汇节工作中必须做到一致是（）。A、单单一致B、单证一致C、单货一致D、单合（同）一致3、因租船订舱和装运而产生的单据是()。A、托运单B、装货单C、收货单D、提单4.货到目的港后，买方发现货物短失，它可以向（）索赔。A、卖方B、承运人C、保险公司D、目的港政府管理部门5、审核信用证和审核单据的依据分别是（）和（）。A、开证申请书B、合同C、整套单据D、信用证6、出口业务中，大多采用CIF价格条件、信用证支付和海洋运输方式成交在此，出口合同履行的主要环节有（）A、备货B、审证C、租船订舱D、制单结汇7、进口国要求出口商提供商业发票的目的是（）A、作为进口估价完税的依据B、作为征收差别待遇关税的依据C、作为征收反倾销税的依据D、作为进口商付款的依据三、实务操练-----根据下面的销售合同审核信用证1、根据合同审核信用证SALESCONTRACT卖方：GREATWALLTRADINGCO.，LTD.CONTRACTNO.：GW2005X06SELLERS：地址：DATE：2004.4.22ADDRESS：RM201，HUASHENGBUILDING.NINGBO，P.R.CHINASIGNEDAT:NINGBOFAX:0574-25763368BUYERS:F.T.CCORP.ADDRESS:AKEDSANTERINKAUTOP.O.BOX.9,FINLANDFAX:THISSALESCONTRACTISMADEBYANDBETWEENTHESELLERSANDBUYERS,WHEREBYTHESELLERSAGREETOSELLANDBUYERSAGREETOBUYTHEUNDER-MENTIONEDGOODSACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:(1)货号品名及规格（2）数量（3）数量（4）单价（5）金额NAMEOFCOMMODITYANDSPECIFICATIONSQUANTITYUNITUNITPRICEAMOUNTHALOGENFITTINGW50010%MOREORLESSBOTHINAMOUNTANDQUANTITYALLOWED9600PCSPCCIFHELSINKIUSD3.80/PCUSD36480.00TOTALAMOUNTUSD36480.00（6）PACKING：CARTON（7）DELIVERYFROMNINGBOTOHELSINKI（8）SHIPPINGMARKS：N/M（9）TIMEOFPAYMENT:BY100%CONFIRMEDIRREVOCABLELETTEROFCREDITINFAVOROFTHESELLERSTOBEAVAILABLEBYSIGHTDRAFTTOBEOPENEDANDTOREACHCHINABEFOREMAY1,2004ANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYSAFTERTHEFORESAIDTUREOFSHIPMENT.LCMUSTMENTIONTHISCONTRACTMUMBERLCADVISEDBYBANKOFCHINANINGBOBRANCH.ALLBANGINGCHARGESOUTSIDECHINA(THEMAINLANDOFCHINA)AREFORACCOUNTTHEDRAWEE.(11)INSURANCE:TOBEEFFECTEDBYSELLERSFOR110%OFFULLINVOICEVALUECOVERINGF.P.AUPTOHELSINKITOBEEFFECTEDBYTHEBUYERS.(12)ARBITRATION:ALLDISPUTEARISINGFROMTHEEXECUTIONOFORINCOMMECTIONWITHTHISCONTRACTSHALLBESETTLEDAMICABLEBYNEGOTIATION.INCASEOFSETTLEMENTCANBEREACHEDTHROUGHNEGOTIATIONTHECASESHALLTHENBESUBMITTEDTOCHINAINTERNATIONALECONOMIC&TRADEARBITRATIONCOMMISION.INSHENZHEN(ORINBEIJING)FORARBITRATIONINWITHITSSUREOFPROCEDURES.THEARBITRALAWARDISFINALANDBINDINGUPONBOTHPARTTIESFORSETTINGTHEDISPUTE.THEFEE.FORARITRATIONSHALLBEBOMEBYTHELOSINGPARTYUNLESSOTHERWISEAWARDED.THESELLER:GREATWALLTRADINGCO.,LTDTHEBUYER:ALLCE马丁ISSUEOFDOCUMENTARYCREDITISSUINGBANK：METITABANKLTD.，FINLAND.DOCCREDITNO：REVOCABLECREDITNUMBER：LRT9802457DATEOFISSUE：040416PLACEFINLANDAPPLICANT：F.T.C.CO.AKEKSANTERRINKAUTOBENEFICIARY：GREATWALLTRADINGCO.，LTD.RM201，HUASHENGBUKLDING.NINGBO，P.R.CHINAAMOUNT：USD3648.00（SAYU.SDOLLARSTHIRTYSIXTHOUSANDFOURHUNDREDANDEIGHTONLY）AVAILABLEWITH/BY：ANYBANKINADVISINGCOUNTRYBYNEGOTIATIONDRAFTAT：DRAFTSAT20DAYSSIGHTFORFULLINVOICEVALUEPARTIALSHIPPMENTS：NOTALLOWEDTRANSSHIPMENT：ALLOWEDLOADINGINCHARGE：NINGBOFORTRANSPORTTO：HELSINKISHIPPMENTPERIOD:ATTHELATESTMAY30,2004DESCRIPOFGOODS:960PCSOFHALOGENFITTINGW500,USD6,80PERSALESCONRRACTGW2005M06DD22.4.2004CIFHESINKIDOCUMENTSREQUIRED:*COMMERCIALINVOICE1SIGNEDORIGINALAND5COPIES*PACKINGLISTIN2COPIES*FULLSETOFCLEANONBOARDMARINEBILLSOFALDING,MADEOUTTOORDER,MARKED“FREIGHTPREPAID“ANDNOTIFYAPPLICANT(ASINDICATEABOVE)*GSPCERTIFICATEOFORIGINFOBMA.CERTIFYINGGOODSOFORIGININCHINA,ISSUEDBYCOMPETENTAUTHORITIES*INSURANCEPOLICY/CERTIFICATECOVERINGALLRISKSANDWARRISKSOFPICC,INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATHELSINKI,FORATLEAST120PCTOFCIF-VALUE.*SHIPPINGADVICESMUSTBESENTTOAPPLICANTWITH2DAYSAFTERSHIPMENTADVISINGNUMBEROFPACKAGES,GROSS&NETWEIGHT,VESSELNAME,BILLOFLADINGNO.,ANDDATE,CONTRACTNO.VALUE.PRESENTATIONPERIOD:6DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENTCONFIRMATION:WITHOUTINSTRUCTIONS:THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAIL.DIRECTTOUSINTWOCONSECUTIVELOTS,UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.2、审证资料1.合同资料销售合同SALESCONTRACTContractNo.:RT05342DATE:MAR.20,2005SIGNEDAT:SHANGHAISELLERS:SHANGHAITOOLIMPORT&EXPORTCO.,LTDTEL:021-65756156ADDRESS:31,GANXIANGROADSHANGHAI,CHINAFAX:021-65756155BUYERS:MAMUTENTERPRISESAVTEL:024-4536-2453ADDRESS:TARRAGONA75-3ER,BARCELONA,APAINFAX:024-4536-2452THISCONTRACTISMADEBYANDBETWEENTHESELLERSANDBUYERS,WHEREBYTHESELLLSAGREETOSELLANDTHEBUYERSAGREETOBUYTHEUNDER-MENTIONEDGOODSACCORDINGTOTHECONDITIONSSTIPULATEDBELOW:(1)NAMEOFCOMMODITYANDSPECFICATIONS(2)QUANTITY(3)UNITPRICE(4)AMOUNTHANDTOOLS1)9PCEXTRALONGHEXKEYSET2）8PCDOUBLEOFFSETRINGSPANNER3）12PCDOUBLEOFFSETRINGSPANNER4）12PCCOMBINATIONSPANNER5）10PCCOMBINATIONSPANNERASPERPROFORMAINVOICENO20050329DATEDMARCH10，20051200SETS1200SETS800SETS1200SETS1000SETSFOBSHANGHAIUSD1.76USD3.10USD7.50USD3.55USD5.80USD2112.00USD3720.00USD60