10年外贸单证员考试真题操作部分及答案2

2010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）SALESCONTRACTNO.WILL09068THESELLER:DATE:JUNE.1,2009SHANGHAIWILLTRADING.CO.,LTD.NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:PriceTermsCommodity&SpecificationQuantityUnitpriceAmountWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERCIFANTWERPD0900326,3000PCSUSD10.50/PCUSD31500.00D0900327,5000PCSUSD12.00/PCUSD60000.00TOTAL:8000PCSUSD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.2009BYSEALoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWEDInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLERBUYERSHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE张平LJSKOUTISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：132CD637273031C:DATEOFISSUE：09071540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT50:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MELLEBELGIUM59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTDNO.25JIANGNINGROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT19500.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP,BELGIUM44C:LATESTDATEOFSHIPMENT：09081545A:DESCRIPTIONOFGOODS+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CTN46A:DOCUMENTSREQUIRED1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT4.CERTIFICATEOFORIGIN.3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCODITIONS1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT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:ABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINAAPPLICANT:XYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USA……DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,2009.EXPRITYDATEMAY31,2009FORNEGOTIATIONBENEFICIARY.AVAILABLEWITHANYBANKINCHINABYNEGOTIATION……FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.……INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/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：USD108000CIFNEWYORK装运港：TIANJINCHINA目的港：NEWYORKUSA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：ABCLEATHERGOODSCO.,LTD.ALICEG.W:2408KGSN.W:2326KGSMEASUREMENT:21.70CBMNOOFPACKAGES:500CARTONS船名、航次号：SUNV.126提单号码：CNS010108895集装箱号/封号：YMU259654/56789运输标记：XYZ1234567NEWYORKNOS.1-500保险单号码：HMOP09319089BILLOFEXCHANGE凭信用证号Drawnunder:XYZTRADINGCOMPANYL/CN0.89765日期Dated:May15,2009号码汇票金额中国天津No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,2009见票日后（本汇票之副本未付）付交At******sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA，TIANJINBRANCH金额thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY此致To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,ALICEShipperInsertName,AddressandPhoneB/LNo.CNS010108895ABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINAConsigneeInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USANotifyPartyInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USAOceanVesselVoy.No.PortofLoading中远集装箱运输有限公司COSCOCONTAINERLINESTLX:33057COSCOCNFAX:[phone]ORIGINALSUNV.126SHANG