2023年6月单证员操作试题及答案.doc

2 0 1 0 年 全 国 国 际 商 务 单 证 员 专 业 考 试
国际商务单证缮制和操作试题

一、依据下述协议内容审核信用证，指出不符之处， 并提出修改意见。
（36 分）

SALES CONTRACT

THE SELLER: NO. WILL09068
SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1,
NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINA THE BUYER:
NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELGIUM
This 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 and
conditions stipulated below:

Commodity & Specification

Quantity
Price Terms
Unit price
Amount

WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900326,
WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 ,

3000 PCS

5000 PCS
CIF ANTWERP USD10.50/PC

USD12.00/PC

USD31 500.00

USD60 000.00
TOTAL:
8000 PCS

USD91 500.00
Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLY

Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION
Time of Shipment: DURING AUG. BY SEA
Loading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM
Partial Shipment and Transshipment: ARE ALLOWED
Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC 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 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 TIME OF SHIPMENT.

SELLER BUYER
SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE
张 平 LJSKOUT

ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE
20: DOC.CREDIT NUMBER ：132CD6372730
31C: DATE OF ISSUE ：090715
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM
51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA), GENT
50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6
9090 MELLE BELGIUM
59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA
32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.00
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT… 30 DAYS AFTER SIGHT
42A:DRAWEE ： NU BONNETERIE DE GROOTE
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：090815
45A:DESCRIPTION OF GOODS
+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/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 ANTWERP

PACKING: 50PCS/CTN
46A:DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT
4.CERTIFICATE OF ORIGIN.
3. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.
4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR
120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE
47A: ADDITIONAL CODITIONS
1/ 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 EQUIVALENT.
71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT

经审核信用证后存在问题以下：

答案
一：审证

1. 31C 开证日期不符，依据协议，开证日期应为 090702 之前；

2．31D 使用期不符，依据协议，使用期应为 090915；

3．31D 到期地点不符，依据协议，到期地点应在中国；

4．59 受益人名称不符，受益人名称应为”SHANGHAI WILL TADING CO., LTD.” ；
5．32B 信用证金额不符, 依据协议，信用证金额应为 USD91500.00 ；

6．42C 汇票付款期限不符, 汇票付款期限应为”AT SIGHT” ；

7．42A 汇票受票人有误, 汇票受票人应为开证行（ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT）或付款行，不应是开 证申请人；
8．43P 应为许可分批装运；

9．44E 装运港不符，装运港应为”SHANGHAI”;

10. 44C 最迟装运期不符, 最迟装运期应为 090831；

11．45A 品名不符，品名应为”WORK SHORT TROUSERS”;

12. 45A 单价币别不符, 单价币别应为”USD”，不应为”EUR”；

13．45A 贸易术语不符，贸易术语应为”CIF” ，不应为”CFR”;

14. 45A 协议号有误，应为 WILL09068;

15 ．46A 提单 运费项 目 应注 明”FREIGHT PREPAID”, 不应 为”FREIGHT COLLECT”；
16 ． 46A 保 险 单 保 险 金 额 应 为 发 票 金 额 ”110PCT”, 不 应 为 ”

120PCT”；

17．46A 保险险别应为“ALL RISKS AND WAR RISK”;

18．71B 所有费用由受益人承担不合理;

19. 48 交单期应为装运日期后” 15 天”,不应是装运日期后“5 天”。

20. 50 申请人有误，应为 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 6 9090

MEUE BELGIUM;

二、依据所给资料审核并修改已填制错误汇票、提单、保险单（34 分）

资料：
BENEFICIARY: ABC LEATHER GOODS CO., LTD.
123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK 11747 USA
……
DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.
……
YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15, . EXPRITY DATE MAY31, FOR NEGOTIATION BENEFICIARY.
AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION
……
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.
……
INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981
……
GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON
…… 协议号：ABC234 信用证号：DT905012 发票号：1234567 发票日期： 年 5 月 5 日
发票金额：USD108000 CIF NEW YORK
装运港：TIANJIN CHINA
目的港：NEW YORK USA
装船日期： 年 5 月 15 日
开船日期： 年 5 月 15 日
发票签发人：ABC LEATHER GOODS CO., LTD.
ALICE
G.W: 2408KGS

N.W: 2326KGS MEASUREMENT: 21.70CBM
NO OF PACKAGES: 500 CARTONS 船名、航次号：SUN V.126 提单号码：CNS 集装箱号/封号：YMU259654/56789 运送标记： XYZ
1234567
NEW YORK NOS.1-500
保险单号码：HMOP09319089

BILL OF EXCHANGE
凭 信用证号
Drawn under: XYZ TRADING COMPANY L/C N0. 89765
日期
Dated: May 15,
号码 汇票金额 中国天津

No. 123456 Exchange for
 USD108,000.00
Shanghai，China Date: June 1,

见票 以后（本汇票之副本未付）付交

At ****** 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

此致

To: XYZ TRADING COMPANY ABC LEATHER GOODS CO., ALICE

Shipper Insert Name, Address and Phone

B/L No. CNS
ABC LEATHER GOODS CO., LTD.
123 HUANGHE ROAD, TIANJIN CHINA

中远集装箱运送
COSCO CONTAINER LINES

TLX: 33057 COSCO CN FAX: [phone]
ORIGINAL
Consignee Insert Name, Address and Phone
XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK
11747 USA
Notify Party Insert Name, Address and Phone
XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK
11747 USA
Ocean Vessel Voy. No.
Port of Loading
SUN V.126
SHANGHAI
Port-to-Port
BILL OF LADING
Shipped on board and condition except as other-……
Port of Discharge
Port of Destination

LONG BEACH

Marks & Nos. Container / Seal No.
No. of
Containers or Packages
Description of Goods
Gross Weight Kgs
Measurement

XYZ
1234567
LONG BEACH NOS.1-500

YMU259654/56789

5,000 PCS

LEATHER GOODS

FREIGHT PREPAID

2400KGS

20.70CBM

Description of Contents for Shipper’s Use Only (Not part of This B/L Contract)
Total Number of containers and/or packages (in words) SAYFIVE THOUSAND PCS ONLY
Ex. Rate:
Prepaid at
Payable at
Place and date of issue

LONG BEACH
TIANJIN MAY.. 30,
Total Prepaid
No. of Original B(s)/L
Signed for the Carrier

THREE (3)
COSCO CONTAINER LINES
+++
LADEN ON BOARD THE VESSEL
DATE: MAY.30, BY: COSCO CONTAINER LINES
+++

货品运送保险单
CARGO TRANSPORTATION INSURANCE POLICY
总公司设于北京 一九四九年创建

Head Office Beijing Established in 1949 发票号 （INVOICE NO.）123456 保单号次
协议号 (CONTRACT NO.) ABC234 POLICY NO. HMOP09319089
信用证号 (L/C NO.) DT905012
被保险人(INSURED) XYZ TRADING COMPANY
中国人民财产保险保险（以下简称本公司）依据被保险人规定，由被保险人向本公司缴付约定保险费，根据本保险单承保险别和后面所载条款和下列特款承保下 述货品运送保险，特立本保险单。
THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LIMITED （HEREINAFTER 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 THE
CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERL AND OTHER SPECIAL CLAUSES ATTACHED HEREON.

标记 MARKS & NOS.
包装及数量 QUANTITY
保险货品项目 DESCRITION OF GOODS
保险金额 AMOUNT INSURED
XYZ

1234567
TIANJIN NOS.1-500

5,000 PCS

LEATHER GOODS

USD108,000.00
总保险金额 TOTAL AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY
保费： 启运日期： 装载运送工具：
PREMIUM : AS ARRANGED DATE OF COMMENCEMENT MAY.30, PER CONVEYANCE : “SUN” V. 126
自 经 至
FROM TIANJIN VIA *** TO LONG BEACH
承保险别：
CONDITIONS

COVERING ALL RISKS AS PER CIC OF THE PICCC DATED 01/01/1981.
所保货品，如发生保险单项下也许引发索赔损失或损坏，应立即告知本公司代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有 份正本）及相关文献。如 一份正本已用于索赔，其它正本自动失效。
IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY，INNEDIATE NOTICE MUST BE GIVER TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER CLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.
中国人民财产保险股份上海市分公司
赔款偿付地点 PICC Property and Casualty Company Limited, Shanghai
CLAIM PAYABLE AT/IN TIANJIN IN USD
出单日期 XXX
ISSUING DATE MAY 16, GENERAL MANAGER

答案汇票改错：（10 分）
1. Drawn Under:后应为 ROYAL BANK OF NEW YORK

2. 信用证号应为 DT905012/98765 (两者选其一)

3. 开证日期应为 APR.15,

4. 汇票编号应为 1234567

5. 金额小写应为 USD97，200.00

6. 出票日期：不早于 年 5 月 15 日，不晚于 年 5 月 31 日

7. 汇票期限应为 At 30 days after sight

8. 金额大写应为 US DOLLARS NINETY-SEVEN THOUSAND TWO HUNDRED ONLY

9. 受票人应为 ROYAL BANK OF NEW YORK

10. 出票人应为 ABC LEATHER GOODS CO., LTD.

11.出票地点应为 TIANJIN

提单改错：（12 分）

1.Consignee 应为 To Order

2．Port of Loading 应为 TIANJIN

3．Port of Discharge 应为 NEW YORK

4．唛头中目的港应为 NEW YORK

5．包装件数应为”500 CARTONS”,不应是”5,000 PCS”

6．品名应为 Leather Bags

7．毛重应为 2408KGS

8．尺码应为 21.70CBM

9．大写件数应为 SAY FIVE HUNDRED CARTONS ONLY

10.运费支付地点应为 TIANJIN

11．提单签发日期应为 MAY 15,

12.装船日期应为 MAY 15,

保险单改错：（12 分）

1.发票编号应为 1234567

2．被保险人应为”ABC LEATHER GOODS CO.,LTD.”

3．唛头中目的港应为 NEW YORK

4．包装件数应为 500 CARTONS

5．品名应为 LEATHER BAGS

6．保险金额应为 USD118800.00

7．保险金额大写有误,应和小写金额一致

8．起运日期应为“MAY 15, “

9．目的港应为 NEW YORK

10. 险别应为一切险加战争险

11．保险赔付地点应为 NEW YORK

12.保险单出单日期应不晚于 年 5 月 15 日

13.保险人应为天津分公司

14.保险单份数为 2 份

三、依据已知资料缮制商业发票、装箱单、装船告知
（30 分）

1. 信用证资料


ISSUE OF DOCUMENTARY CREDIT

27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE
20: DOC.CREDIT NUMBER ：KLMU1234
31C: DATE OF ISSUE ：090728
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090915 PLACE CHINA
51D:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH
50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.
177 ALHRAM STREET SECOND FLOOR-G102A EGYPT 12111
59: BENEFICIARY ：ABC COMPANY, SHANGHAI
NO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA
32B: AMOUNT ：CURRENCY USD AMOUNT 28820.00
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUE
42A:DRAWEE ：ISSUING BANK
43P:PARTIAL SHIPMT：NOT ALLOWED
43T:TRANSSHIPMENT：NOT ALLOWED
44E:PORT OF LOADING：SHANGHAI, CHINA
44F:PORT OF DISCHARGE：SAID, EGYPT
44C:LATEST DATE OF SHIPMENT：090830
45A:DESCRIP TION OF GOODS
ABT 48000 CANS OF MEILING BRAND CANNED 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. CHINA
46A:DOCUMENTS REQUIRED
1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIED 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.BENEFICIARY’S CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISING MERCHANDISE, SHIPMENT DATE, GROSS INVOICE VALUE, NAME AND VOYAGE OF VESSEL, CARRIER’S NAME, PORT OF LOADING AND PORT OF DISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.
47A: ADDITIONAL CODITIONS
1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.
2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT UNLESS OTHERWISE STIPULATED BY THE L/C.
71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT ARE FOR
ACCOUNT OF BENEFICIARY
48: PERIOD FOR PRESENTATION： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT

2.附加资料：
SHIPPING MARK: A.I.T.C.
SUM356/09
SAID
C/NO. 1-UP 发票号码：123QWE 装箱单日期： .8.19 提单号：COSU2991 9 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 JAM
N.W. 3KG/ CARTON G.W. 4KG/ CARTON
MEAS.20×30×40CM/ CARTON
船名：MOONRIVER V.987
装船日期： .8.30.

COMMERCIAL INVOICE
TO： INVOICE NO. DATE: S/C NO.
L/C NO.

FROM VIA TO BY

MARKS & NUMBERS

DESCRIPTION OF GOODS

QUANTITY

UNIT PRICE

AMOUNT

TOTAL AMOUNT:

PACKING LIST

MARKS & NUMBERS

NOS & KINDS OF PKGS

QUANTITY

G.W.(KGS)

N.W.(KGS)
MEAS.( M3)

TOTAL PACKAGES (IN WORDS):

TO：