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2015年国际商务单证缮制与操作试题参考答案一、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)经审核信用证后存在的问题如下:1.31C开证日期晚于合同规定,应为2014年2月25日前;2.31D到期地点有误,应为CHINA3.50开证申请人名称有误,应为UNICAMLIMITEDATOMICABSORPTION4.59受益人名称有误,应为SHENZHENESHOWCO.,LTD.5.42C付款期限与合同不符,应为Atsight6.42A汇票付款人有误,应为MIDLANDBANKPLC,LONDON7.43T转运规定有误,应该允许8.44E装运港有误,应该是SHENZHEN9.44F卸货港有误,应该是LONDON10.44C最迟装运期有误,应该是BeforeAPR.30,201411.45A货描有误,应该是5in1ProgrammingCable12.45A货描中合同号有误,应为ES140600913.45A货描中贸易术语有误,应为FOBSHENZHEN14.45A货描中包装方式有误,应为INCARTONS15.46A提单收货人抬头有误,应为TOORDER16.46A提单中运费项目有误,应注明“FREIGHTCOLLECT”17.46A要求提交保险单有误,此条应删除18.71B所有费用都由受益人负担与合同规定不符,应为AllbankingChargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.。二、根据下面相关资料指出下列进口单据中错误的地方。(24分)1.原产地证书(每错1分,共12分)原产地证明中的错误有:(1)Exporter名称应为MIGUELPEREZTRADINGCOMPANYLIMITED(2)Exporter地址应为281147THTERSWNAPLESHAIFA,ISRAEL(3)Consignee名称应为TIANJINESHOWIMPORTANDEXPORTCO.,LTD.(4)Consignee地址应为NO.21JIANGSUROAD,HEXIDISTRICT,TIANJIN,CHINA(5)Particnlarsoftransport中运输路线应为FROMHAFAIISRAELTOTIANJINCHINA(6)Particnlarsoftransport中运输方式应为BYSEA(7)Marksandnumbers应为ESHOWTIANJINNOS.1-2000(8)Numberandkindofpackages应为TWOTHOUSAND(2000)CARTONS,下边加一行“******”(9)GrossWeight应为21,000KGS(10)Numberofinvoices应为LBC201501578(11)Dateofinvoices为MAY20,2015(12)DateofIssue应为MAY25,20152.海运提单(每错1分,共12分)海运提单中的错误有:(1)B/L有误,应为CKG1358/90(2)Consignee有误,应为TOORDER(3)航次号有误,应为V.123(4)装运港有误,应为HAIFA(5)目的港有误,应为TIANJIN(6)Marksandnumbers有误,应为ESHOWTIANJINNOS.1-2000(7)No.ofContainersorPackages有误,应为2000CARTONS(8)GrossWeight有误,应为21000KGS(9)Measurement有误,应为31CBM(10)TotalNumberofcontainersand/orpackages(inwords)有误,应为SAYTWOTHOUSANDCARTONSONLY(11)Payableat有误,应为TIANJIN(12)Placeofissue有误,应为HAIFA三、根据已知资料缮制商业发票、装箱单、装运通知(40分)1.商业发票(15分)商业发票CommercialInvoice1.出口商Exporter(1)4.发票日期和发票号InvoiceDateandNo.SHENZHENESHOWCO.,LTD.(4)AUG.20,2014E14051987281FUHUAROAD,SHENZHEN,CHINA5.合同号ContractNo.6.信用证号L/CNo.(5)E14052115(6)LC1479009312.进口商Importer(2)7.原产地国Country/regionoforigin(7)P.R.CHINAMARCOFOERSTERGMBHNUERTINGERSTR..5METZINGEN,HAMBURG,8.贸易方式TrademodeGENERALGERMANY3.运输事项Transportdetails(3)9.交货和付款条款TermsofdeliveryandpaymentFROMSHENZHEN,CHINATOHAMBURG,(8)CFRHAMBURGGERMANYBYSEAL/C10.运输标志和集装箱号码11.包装类型及件数;商品编码;商品描12.数量13.单价14.金额Shippingmarks;Container述NumberandkindofQuantityUnitpriceAmountNo.packages;CommodityNo.;Commodity(11)(12)(13)(9)descriptionCFRHAMBURGUSDM.F.G(10)10,000PCSUSD15.30/PC153,000.HSCODE:8517122000E140519872200CARTONSOFRETEVISBRANDRT628HAMBURGPORTABLEWALKIETALKIE0.5WUHFEUROPEC/NO.1-200FREQUENCY446MHZ15.总值(用数字和文字表示)Totalamount(infigureandword)(14)SAYUSDOLLARSONEHUNDREDANDFIFTYTHREETHOUSANDONLY.16.出口商签章Exporterstampandsignature(15)SHENZHENESHOWCO.,LTD.李红丽2.装箱单(10分)装箱单Packinglist1.出口商(Exporter)(1)3.装箱单日期(Packinglistdate)SHENZHENESHOWCO.,LTD.(3)AUG.20,201481FUHUAROAD,SHENZHEN,CHINA2.进口商(Importer)(2)4.合同号(ContractNo.)(4)E14052115MARCOFOERSTERGMBHNUERTINGERSTR..5METZINGEN,HAMBURG,5.发票号和日期(InvoiceNo.andDate)(5)E140519872AUG.20,2014GERMANY6.运输标志和集装箱号7.包装类型及件数;商品名称8.毛重kg9.体积m3(Shippingmarks;ContainerNo.)Numberandkindofpackages;CommoditynameGrossweightCube(6)(7)(8)(9)M.F.G200CARTONSOFE140519872RETEVISBRANDRT6282700KGS4.8CBMHAMBURGPORTABLEWALKIETALKIEC/NO.1-2000.5WUHFEUROPEFREQUENCY446MHZ10.出口商签章Exporterstampandsignature(10)SHENZHENESHOWCO.,LTD.李红丽3.装运通知(15分)装运通知Shippingnote1出口商Exporter4发票号InvoiceNo.(1)SHENZHENESHOWCO.,LTD.(4)E14051987281FUHUAROAD,SHENZHEN,CHINA5合同号ContractNo.6.信用证号L/CNo.(5)E14052115(6)LC1479009312进口商Importer7运输单证号TransportdocumentNo.(7)MESU329120029(2)MARCOFOERSTERGMBHNUERTINGERSTR..5METZINGEN,HAMBURG,8价值ValueGERMANY(8)USD153,000.003运输事项Transportdetails(3)9装运口岸和日期PortanddateofshipmentFROMSHENZHEN,CHINATOHAMBURG,(9)SHENZHENAUG.30,2014GERMANYBYSEA10运输标志和集装箱号11包装类型及件数;商品名称或编码;商品描述Shippingmarks;ContainerNo.Numberandkindofpackages;CommodityNo.;Commoditydescription自由处置区(10)rilFrreediisposallM.F.G(11)200CARTONSOFE140519872RETEVISBRANDRT628HAMBURGPORTABLEWALKIETALKIEC/NO.1-2000.5WUHFEUROPEFREQUENCY446MHZ(12)VESSELNAMEANDVOY.NO.:YELLOWRIVERV.987(13)G.W.:2700KGS(14)MEAS.:4.8CBM12出口商签章Exporterstampandsignature(15)SHENZHENESHOWCO.,LTD.李红丽
本文标题:2015单证员考试操作答案
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