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2017年度外贸单证实务试题'试资料题库'资料大全和答案解析.doc

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2017 年度 外贸 证实 试题 资料 题库 大全 答案 解析
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'' 一、单项选择题(每小题 1 分,共 15 分) 1.发票的日期在结汇单据中应( ) 。 A.早于汇票的签发日期 B。早于提单的签发日期 C.早于保险单的签发日期 D。是最早签发的单据 2.汇票是一种代替现金的支付工具,有两张正本(即 First Exchange 和 Second Exchange) , 其效力是( ) 。 A.付款人付一不付二 B。付二不付一 C.先到先付,后到无效 C。具有同等效力 3.汇票受款人又称抬头人,我国实际业务中多用( )为受款人。 A,议付行 B。受益人 C.开证行 D。开证人 4.出口企业在货物装运前( ) ,向签证机构审核签发普惠制产地证明书 Form A。 A.4 天 B。5 天 C.6 天 D。7 天 5.普惠制产地证的运输方式和路线一栏应按信用证规定填写,如中途转运应注明转运地, 不知转运地则用( )表示。 A.W/T B。NO C.N/M D。N/N 6.进口商填写开证申请书的主要依据是( ) 。 A.发票 B.贸易合同 C.订单 D.进口货物许可证 7.根据《2000 国际贸易术语解释通则》规定,FOB 条件下的贸易合同,买方在办理租船 订舱手续后,应及时向卖方发出( ) ,以便其备货装船。 A.装运通知 B.发货通知 C.保险通知 D.付款通知 8. 按《UCP500》解释,若信用证条款未明确规定是否“允许分批装运” 、 “允许转运” ,则 应视为( )。 A.可允许分批装运,但不允许转运 B.可允许分批装运和转运 C.可允许转运,但不允许分批装运 D.不允许分批装运和转运 9. 如信用证规定部分信用证付款,部分托收,应分做两套汇票 ;信用证部分的以( )为付 款人,托收部分的以( )为付款人。 A.客户/银行 B.客户 /客户 C.银行/ 银行 D.银行 /客户 10.下列单据不应早于提单日的是( ) A.保险单 B.商检单 C.受益人证明 D.商业发票 11.普惠制产地证的 Origin criterion(原产地标准)一栏应根据货物原料进口成分的比例填 制, “P”表示( ) 。 A.含进口成分 B。无进口成分 C.进口成分要在 40%以下 D。进口成分要在 20%以下 12.如果出口货物采用海运和其他运输方式联合运输,由第一程承运人签发包括全程运输, 并能在目的港或目的地凭以提货的提单是( ) 。 A.直达提单 B。转船提单 C.备运提单 D。联运提单 '' 13.凡列入《检验检疫商品目录》等法定商检的商品、食品和动植物产品,或贸易当事人 提出的检验检疫要求时,由报验单位在货物出运前填制( ) ,向地方出入境商品检验 检疫局进行报验,获取有关检验检疫证书。 A.入境货物报验单 B。出境货物通关单 C.入境货物通关单 D。出境货物报验单 14.在 CIF 和信用证支付的条件下,保险单的被保险人一栏应按信用证要求填制。如信用 证规定“To order” ,此栏应填写( ) 。 A.To order 并作空白背书 B。To order of … C.in favor of … D。To order of 加上被保险人名称 15.在货物运输委托中,出口商为托运人,船运公司、货代和外运公司等为承运人或其代 理人。托运人在办理出运时,要向承运人或其代理人递交的单据中,不需要递交的是( ) 。 A.托运委托书 B。发票 C.装箱单 D。汇票 二、多项选择题(每题 2 分,共 10 分) 1.汇票背书的方式主要有( ) 。 A.限制性背书 B. 指示性背书 C.空白背书 D. 记名背书 2.在实际业务中,远期汇票付款时间的规定办法有( ) 。 A.见票后若干天付款 B. 出票后若干天付款 C.提单签发日后若干天付款 D. 指定日期付款 3.国际贸易的货款结算可采用多种支付方式,其中建立在商业信用基础上的是( ) 。 A.汇付 B. 托收 C.信用证 D. 备用信用证 4.汇付是指付款人主动通过银行或其他途径将款项汇交收款人,其方式有( ) 。 A.电汇 B. 托收 C.票汇 D. 信汇 5.循环信用证的形式有( ) 。 A.非自动循环信用证 B. 半自动循环信用证 C.自动循环信用证 D. 有时自动,有时非自动信用证 三、判断题(每小题 1 分,共 10 分) ( )1.在信用证支付条件下,究竟提供何种结汇单证,包括单据的份数和制作要求, 都必须严格地按照合同的规定。 ( )2.在信用证方式下,货物描述必须与信用证的描述一致,省略或增加货名的任 何字或句都会造成单证不符。 ( )3.品质检验证书的检验日期,不得晚于提单签发日。如出口货物为鲜货,最好 早于装运日期 10 天左右。 ( )4.不管是清洁提单还是不清洁提单,只要收货人的名称与信用证的规定相符, 银行都予以接受。 ( )5.全式提单是指提单上除有正面条款之外,还在背面印有承运人和托运人的权 '' 利、义务等详细内容条款。略式提单仅有提单正面内容,如船名、货号、标志、件数、装 运港、目的港,而略去了提单背面全部条款。因此,二者效力不同。 ( )6.出口货物报关单上的运费与保费一栏,必须填写,不得留空。 ( )7.出口货物报关单上的随附单据一栏,必须填写合同、发票、装箱单和许可证 等必备的随附单证。 ( )8.不可撤消信用证开出后,合同双方当事人不得因某种原因修改信用证中的某 项内容。 ( )9.在规定装运条文时,如使用了“迅速“、“ 立即“、“尽快“ 或类似词句,按 《UCP500》规定,银行可以接受。 ( )10.出口收汇核销的范围包括一切出口贸易方式,如一般贸易、加工贸易、补偿 贸易、易货贸易和寄售等。 三、简答题(共 10 分,每题 5 分) 1、海运提单的作用。 (5 分) (1)提单是货物收据 (2)提单是物权凭证。 (3)提单是运输合同的证明。 2、说明制单工作的基本要求。 (5 分) 答:正确、完整、及时、简洁、清晰。略。 四、案例题(共 15 分,每题 5 分) 1. 上海某进出口公司对日本出口 1000000 公吨大豆,外商来证规定不准分批装运,规 定 6 月份装运。我方由于货在不同产地,便在规定的装运期限内,6 月 10 日在大连装了 400000 公吨的大豆于“奋发”号船上,6 月 12 日在新港装了 600000 公吨的大豆于同一航 次的“奋发”号船上,提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运 日期。后来出口商备齐单据议付时,遭到银行拒付,理由单证不符,请问:银行拒付合理 吗?为什么? 答:银行拒付无理。因为根据《UCP500》的规定,同一船只、同一航次中多次装运的货物, 即使提单显示不同的装运日期,不同的装运港或不同的提单号,都不能视为分批装运。在 本案例中两次装运的大豆是装于同一航次的“奋发”号船上,所以不能视为分批装运,银 行拒付无理。 2.出口公司甲公司收到国外开来不可撤消自由议付信用证.证中规定最迟装运日期为 2006 年 5 月 9 日,有效期为 2006 年 6 月 1 日,有效期到期地点为中国,要求提交的运输单据为 海运提单。信用证对交单日期无任何规定。甲公司于 2006 年 4 月 28 日将货物装船并取得 已装船提单。甲公司于 2006 年 5 月 20 日将全套单据向议付行交单。议付行以单据不符点 (迟交单)为由拒绝议付单据。请问,议付行指出的不符点成立吗?为什么? 答:议付行指出的不符点成立。 《UCP500》规定信用证中如未规定交单期的,银行将不接 受迟于装运日期后 21 天提交的单据,但不得迟于信用证的到期日。本题中,未规定交单日 期,甲公司于 2006 年 4 月 28 日将货物装船并取得已装船提单,那么受益人应在 5 月 19 日 之前向议付行交单议付,而本题中甲公司在 2006 年 5 月 20 日向议付行交单,过了交单期。 '' 所以议付行指出的不符点成立,可以拒付。 3.我公司与某外商签订了一份出口服装合同,合同中规定采用信用证方式付款,装运期 为 10 月份,由于双方大意合同中未对信用证的种类予以规定。我方收到对方来证后,也发现 信用证中无信用证类别的规定,请问:我公司是否要等对方修改信用证后才执行?(5 分) :答:该证不需要修改就可使用,因为根据《UCP500》的规定,若信用证中无标明 “不可 撤消”或“可撤消”字样,应视为“不可撤消” 。所以我公司可以执行。 五、操作题(共 40 分) (一) 、填写汇票、投保单、货运委托书(40 分) A、资料 1. THE SELLERS: SHANGHAI IMPORT description of goods 8. Origin criterion (see notes overleaf) 9.Gross weight or other quantity 10. Number and date of invoices 11.Certification It is hereby certified , on the basis of control carried out ,that the declaration by the exporter is correct Place and date, signature and stamp of certifying authority 12.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA ( country ) and that they comply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to ( importing country ) Place and date , signature of authorized signatory 3、普惠制产地证书 '' 1. Goods consigned from (Exporter’s business name, address, country ) SHANGHAI IMPORT description of goods COTTON BLANKET SAY TWO HUNDRED FIITY ( 250 ) CARTONS ******************************************** 8. Origin criterion (see notes overleaf) “ P ” 9.Gross weight or other quantity G.W 5125KG S 10. Number and date of invoices XH056671 FEB.01, 2005 11.Certification is hereby certified , on the basis of control carried out ,that the declaration by the exporter is correct HANHGHAI FEB,.09, 2005 丁毅 Place and date, signature and stamp of certifying authority 12.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA ( country ) and that they comply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to JAPAN ( importing country ) SHANHGHAI FEB,.06, 2005 童莉 Place and date , signature of authorized signatory 4.海运提单(15 分) 上海进出口 贸易公司 上 海 FORM A '' Shipper Consignee or order Notify address Pre-carriage by Port of loading Vessel Port of transshipment Port of discharge Frail destination B/L NO. 中 国 对 外 贸 易 运 输 总 公 司 CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION 直 运 或 转 船 提 单 BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being accomplished, the other(s) to be void. Container Seal No. or marks and Nos. Number and kind of packages Designation of goods Gross weight (kgs.) Measurement (m 3) REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Freight and charge Prepaid at Fright payable at Place and date of issueEx. rate Total Prepaid Number of original Bs/L Signed for or on behalf of the Master as Agent 4、 、提单。 '' Shipper SHANHAI IMPORT & EXPORT TRADE CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA Consignee or order TO ORDER OF SHIPPER Notify address TALAMLA CORPORATIN 6-7 KAWARA MACH OSAKA JAPAN Pre-carriage by Port of loading SHANGHAI Vessel NANGXING V.086 Port of transshipment Port of discharge OSAKA Frail destination B/L NO. COCS0511861 ORIGINAL 中 国 对 外 贸 易 运 输 总 公 司 CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION 直 运 或 转 船 提 单 BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being accomplished, the other(s) to be void. Container Seal No. or marks and Nos. Number and kind of packages Designation of goods Gross weight (kgs.) Measurement (m 3) T.C OSAKA C/NO.1-250 COTTON BLANKET SAY TWO HUNDRED FIFTY (250) CARTONS ONLY TOTAL TWO 20’ CONTAINER CY TO CY FREIGHT PREPAID 5125KGS ON BOARD 50CBM REGARDING TRANSHIPMENT Freight and charge INFORMATION PLEASE CONTACT FRIGHT PREPAID Prepaid at Fright payable at SHANGHAI Place and date of issue SHANGHAI FEB.26, 2005 Ex. rate Total Prepaid Number of original Bs/L THREE Signed for or on behalf of the Master 丁毅 as Agent 一、单项选择题(每题 1 分,共 15 分) '' 1.所谓象征性交货是指卖方的交货义务为 ( )。 A.不交货 B.既交单又实际交货 C.凭单交货 D.实际性交货 2.以 CIF 价格术语成交的合同,货物运输保险由卖方办理,所以货物在装运前所产生的 损坏应由( )承担。 A.卖方和买方 B.卖方 C.买方 D.保险公司 3.以 CIF 价格术语成交的合同,出口货物运输和出口货物运输保险应由( ) 。 A.卖方和买方办理 B.均由卖方办理 C.均由买方办理 D.买方和卖方办理 4.下列出口商品单价的正确表示是( ) 。 A.每件 250 美元 B.每件 250 美元 CIF 日本 C.每件 250 美元 CIF 广州 D.每件 250 美元 FOB 德国 5.支付给中间商的酬金叫( ) 。 A.预付款 B.折扣 C.佣金 D.定金 6.国际贸易中使用的票据主要有汇票、本票和支票,其中( )使用最多。 A.汇票 B.本票 C.支票 D.汇票和本票 7.出票人签发支票时,应在付款银行存有不低于票面金额的存款。如果存款低于票面金额, 这种支票称之为( ) 。 A.空头支票 B.划线支票 C.现金支票 D.转账支票 8.国际贸易的货款结算可以采用多种支付方式,其中建立在银行信用基础上的方式有( )。 A.电汇 B.票汇 C.托收 D.信用证 9.汇票的收款人有三种填写方式,根据我国票据法的规定,其中凡签发( )的汇 票无效。 A. 限制性抬头 B. 指示性抬头 C.持票人或来人抬头 D. 记名抬头 10.承兑是指汇票付款人承诺对远期汇票承担到期付款责任的行为。我国票据法规定,自 收到提示承兑汇票之日起( )内,付款人须做出承兑。 A. 3 日 B. 4 日 C. 5 日 D. 6 日 11.可转让信用证必须由开证行在证中注明“可转让”字样,其可转让( ) 。 A.1 次 B. 2 次 C. 3 次 D. 4 次 12.如果信用证没有规定最晚交单期,一般为装期后( ) 。 A.10 天 B. 15 天 C. 20 天 D. 21 天 13.出口商须填写( ) ,委托货代向船运公司办理租船订舱手续。 A.海运货物运输合同 B.海运货物委托书 C.装运单 D.装货单 '' 14.出口货物在港口装船后,由船长或大副签发收货单,船运公司凭收货单或通过货代向 出口商签发( ) 。 A.已装船海运提单 B.提单 C.已装船清洁提单 D.待装船提单 15.货物装船后,出口商持全套出口结汇单据送至( )进行议付。 A.开证行 B.议付行 C.付款行 D.银行 二、多项选择题(每题 2 分,共 10 分) ( )1、根据《2000 通则 》中,FOB,CFR,CIF 术语仅适应于海运或内河运输,如果双方 当事人无意以船舷为界交货,则应改用_______术语。 A. FAS B. FCA C. CPT D. CIP ( )2、下面托运单栏目中,须由船公司填写的是_____. A . 提单编号 B 船名. C. 船期 D. 托运单编号 ( )3、在国际货物买卖过程中,商品价格通常包括的内容是_______ A. 计价货币 B. 计量单位 C. 单位金额 D.国际贸易术语 ( )4、商业发票的作用主要有______. A.进出口报关完税必不可少的单据 B.是全套单据的中心 C.是结算货款的依据 D.是物权凭证 ( )5、装运期的规定办法通常有________ A.规定某月内装运 B.规定在收到信用证后若干天 C.规定在某一天装运完毕 D.规定跨月装运 三、判断题(每题 1 分,共 10 分) ( )1.《UCP500 》规定,凡“约” , “大约”用于信用证金额,数量和单价时,可解 释为有 10%的增减。 ( )2.佣金可分为明佣和暗佣。 ( )3.如按 CIF 贸易术语成交的贸易合同,出口货物在运输途中灭失,即使出口商提 供了信用证规定的全套单据,出口商仍有权拒收货款。 ( ) 4.买方来电表示接受卖方发盘,但要求将 D/P 即期改为 D/P 远期,卖方缄默,此 时合同成立。 ( )5.如合同未规定卖方在货物装船后向买方发装运通知,卖方就没有该义务。 ( )6.关于逾期接受, 《公约》规定,逾期接受是否有效,关键看发盘人如何表态。 ( )7.根据 UCP500 的规定,交单议付时,银行一般不接受早于开证日的单据。 ( )8.FOB 价格条件下,一般都由买方负责出口清关,支付关税。 ( )9.汇付是付款人主动通过银行等将款项交收款人的支付方式,所以属于商业信用, 而托收通常由银行托收,因它属于银行信用。 ( )10.在有效期之内,如果发生开证行倒闭或拒付,保兑行可以向受益人追索。 四、案例题(每题 5 分,共 15 分) '' 1.某公司与日商签订一份出口销售合同,合同的标的是 APPLE WINE (苹果酒) 。日商来 证中描述的品名是 CIDER (苹果酒) 。卖方按信用证规定如期装运,并安全到达目的地。 由于当时苹果酒市场的价格较大幅度走低,日商以单据与信用证规定的品名不同,不接受 货物并拒绝付款。试分析其原因和教训。 1.答:根本原因是单证不符导致的结果。应吸取的教训是:制单必须以信用证内容为依据, 做到单证一致。 2. 上海某进出口公司对日本出口 1 00000 公吨大豆,外商来证规定不准分批装运。我方 由于货在不同产地,便在规定的装运期限内,在大连、新港各装 500000 公吨于同一航次的 “奋发”号船上,提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。 请问:这是否导致单证不一?为什么? 2.答:不会造成单证不一致。因为根据有关规定:同一船只、同一航次中多次装运的货物, 即使提单显示不同的装运日期、不同的装运港或不同的提单号,都不能视作分批装运。 3.我方同外商洽谈一笔出口业务,双方同意以 CIF 价格条件成交,并就具体价格达成一致。 签约时,客户认为该批货物季节性强,因此要求在合同订明:“卖方须于当年 10 月份在中 国上海港装运,并保证货物于 11 月底之前到达目的地。否则,买方有权撤销合同并要求损 害赔偿” 。请问这是 CIF 价格条件吗?为什么? 3.答:不是 CIF 价格条件。因为《2000 年通则》的规定 CIF 贸易术语是象征性交货,即 卖方的义务是凭单交货。 五、操作题(共 50 分) 1、根据《2000 年通则》的规定,就下表各栏内分别填入“买方”或“卖方” 。 (10 分) 风险 责任 费用 贸易术语 谁承担货装上 船后的风险 谁办理租船 订舱 谁办理保险 谁支付到目 的港的运费 谁支付保险 费 FOB CFR CIF 1、根据《2000 年通则》的规定,就下表各栏内分别填入“买方”或“卖方” 。 (10 分) 风险 责任 费用 贸易术语 谁承担货装上 船后的风险 谁办理租船 订舱 谁办理保险 谁支付到目 的港的运费 谁支付保险 费 FOB 买方 买方 买方 买方 买方 CFR 买方 卖方 买方 卖方 买方 CIF 买方 卖方 买方 卖方 卖方 '' 2、填制开证申请书(20 分) A、资料 1. S/C NO:SOT0405127 DATE: APR.26,2005 2. THE BUYER: SHANGHAI IMPORT & EXPORT TRADE CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI, CHINA TEL: 65-64157986 3.THE SELLERS: DenseLight Semiconductors Pte Ltd 6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN 4. DESCRIPT OF GOODS:100% COTTON KNITTED SKIRT ART NO.H32331 ART NO. H32332 5. Amount:USD10750.00 CIF SHANGHAI 6. PACKING: PACKED IN 35 CARTONS OF 100PCS EACH 7. DELIVERY: BEFORE JUN.30,.2005. 8 PORT OF LOADING: OSAKA 9 PORT OF DESTINATION: SHANGHAI 10. PARTIAL SHIPMENTS: NOT ALLOWED 11.TRANSSHIPMENT: ALLOWED 12. TERMS OF PAYMENT: IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT. The Buyers Shall Issue An Irrevocable L/C At Sight Before MAY.25,2005 13. DOCUMENTS: 1) Three copies of Signed Commercial Invoice indicating contract number. 2)Three copies of Packing List. 3) Two copies of Certificate of Quality issued by manufacture . 4)within 12 hours after the goods are completely loaded, the Seller shall FAX to notify the Buyer of the contract number, name of commodity, quantity, gross weight, B/L No. and the date of delivery. 5)Full set of clean on board ocean Bill of Lading made out to order of shipper, and marked freight prepaid and showing freight amount. 6) Insurance Policy For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller 14.开证形式: 电开 16.银行及账号:中国银行上海分行 45781235 '' B、填开证申请书 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To: BANK OF CHINA Date: L/C No. Ex Card No. Contract No. Beneficiary (full name and address ) Date and place of expiry of the credit Partial shipments allowed not allowed Transshipment allowed not allowed  Issue by airmail With brief advice by teletransmission  Issue by express delivery  Issue by teletransmission ( which shall be the operative instrument ) Loading on board/dispatch taking in change at/from not later than for transportation Amount ( both in figures and words ) Credit available with  by sight payment by acceptance by negotiation  by deferred payment at against the documents detailed herein  and beneficiary’s draft for % of the invoice value at /on Description of goods Packing: FOB C&F CIF or other terms Documents required: ( marks with X ) 1. ( ) Signed Commercial Invoice in copies indicating L/C No. and Contract No. 2. ( ) Full set of clean on board ocean Bills of Landing made out and blank endorsed, marked “freight [ ] to collect/ [ ] prepaid [ ] showing freight amount” notifying 3. ( ) Air Waybills showing “freight [ ] to collect/ [ ] prepaid [ ] including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to 5. ( ) Insurance Policy/Certificate in copes for % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( [ ] Ocean Marine Transportation / [ ] Air Transportation / [ ] Over Land Transportation ) All Risks, War Risks. 6. ( ) Parking List / Weight Memo in copies issued by the quantity / gross and the weights of each packing and packing condition as called by the L/C. 7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. ( ) Certificate of Quanlity in copies issued by [ ] manufacturer / [ ] public recognized surveyor / [ ] 9. ( ) Beneficiary’s certified copy of cable dispatched to the accountees within hours after shipment advising [ ] name of vessel / [ ] flight No. / [ ] wagon No. , date quantity , weight and value of shipment. 10. ( ) Beneficiary’s Certifying that extra copies of the documents have been dispatched according to the contract terms. 11. ( ) Shipping Co’s Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents: Additional instructions: 1. ( ) All banking charges outside the opening bank are for beneficiary’s account. 2. ( ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit. 3. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or it’s agent. Account No. : with (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: ( with seal ) '' 2、填制开证申请书 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To: BANK OF CHINA Date:MAY.30,2005 L/C No. Ex Card No. Contract No. SOT0405127 Beneficiary (full name and address ) DenseLight Semiconductors Pte Ltd 6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN Date and place of expiry of the credit AUG.15,2005 JAPAN Partial shipments allowed not allowed Transshipment allowed not allowed  Issue by airmail With brief advice by teletransmission  Issue by express delivery  Issue by teletransmission ( which shall be the operative instrument ) Loading on board/dispatch taking in change at/from SHANGHAI not later than JUN.30,.2005. for transportation OSAKA Amount ( both in figures and words ) USD 10750.00 SAY USD TEN THOUSAND SEVEN HUNDRED AND FIFTY ONLY. Credit available with  by sight payment by acceptance by negotiation  by deferred payment at against the documents detailed herein  and beneficiary’s draft for % of the invoice value at10750.00 on Description of goods 100% COTTON KNITTED BLOUSE H32331 H32332 Packing: PACKED IN 35 CARTONS OF 100PCS EACH FOB C&F CIF or other terms Documents required: ( marks with X ) 1. ( X ) Signed Commercial Invoice in 3 copies indicating L/C No. and Contract No. 2. ( X ) Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed, marked “freight [ ] to collect/ [X ] prepaid [X ] showing freight amount” notifying 3. ( ) Air Waybills showing “freight [ ] to collect/ [ ] prepaid [ ] including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to 5. ( X ) Insurance Policy/Certificate in copes for 110 % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( [ X ] Ocean Marine Transportation / [ ] Air Transportation / [ ] Over Land Transportation ) All Risks, War Risks. 6. ( X ) Parking List / Weight Memo in 3 copies issued by the quantity / gross and the weights of each packing and packing condition as called by the L/C. 7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. ( X ) Certificate of Quanlity in 2 copies issued by [ X ] manufacturer / [ ] public recognized surveyor / [ ] 9. ( X ) Beneficiary’s certified copy of cable dispatched to the accountees within 12 hours after shipment advising [ ] name of vessel / [ ] flight No. / [ ] wagon No. , date quantity , weight and value of shipment. 10. ( ) Beneficiary’s Certifying that extra copies of the documents have been dispatched according to the contract terms. 11. ( ) Shipping Co’s Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents: Additional instructions: 1. ( X ) All banking charges outside the opening bank are for beneficiary’s account. 2. ( X ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit. 3. ( X ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or it’s agent. Account No. : 45781235 with BANK OF CHINA SHANGHAI BRANCH (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: 021-65788877 SHANGHAI IMPORT & EXPORT TRADE CORPORATION TONGLI '' 大连进出口 贸易公司 3、审证:根据以下合同内容审核信用证,找出不符点并进行修改.(20 分) 大连进出口贸易公司 DALIAN IMPORT & EXPORT TRADE CORPORATION. 231 XISHAN ROAD DALIAN , CHINA SALES CONTRACT TEL:65788877 S/C NO:HX050264 FAX:65788876 DATE:: Jan.11,2005 TO MESSRE:: TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you the following goods on terms and conditions as specified below: DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT COTTON DISHCLOTH ART NO.HX80 ART NO.HE27 Packed in250 cartons 5000 PCS 5000 PCS CFR OSAKA USD 5.20 USD 5.00 USD 2 6000.00 USD 2 5000.00 LOADING PORT: DALIAN DESTINATION: OSAKA PORT PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED PAYMENT: IRREVOCABLE LETTER OF CREDIT AT SIGHT. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005 THE BUYER: THE SELLER: KAMLA CORPORATION DALIAN IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉 B、信用证 SEQUENCE OF TOTAL *27 : 1 / 1 FORM OF DOC,CREDIT *40 A : IRREVOCABLE DOC. CREDIT NUMBER *20 : 33416852 DATE OF ISSUE 31 C : 050105 DATE AND PLACE OF EXPIRY *31 D : DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT *50 : FUJI BANK LTD 1013,SAKULA TOKYO ,JAPAN ISSUING BANK 52A :FUJI BANK LTD 1013,SAKULA TOKYO ,JAPAN BENEFICIARY *59 :DALIAN IMPORT & EXPORT TRADE CORPORATION. '' 231XISHAN ROAD DALIAN, CHINA AMOUNT *32 B :CURRENCY USD AMOUNT 5100.00 AVAILABLE WITH / BY *41 D :ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT … 42 C :DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL INVOICE COST DRAWEE 42 A :FUJI BANK LTD PARTIAL SHIPMENTS 43 P :ALLOWED TRANSSHIPMENT 43 T :PROHIBITED LOADING ON BOARD 44 A :SHANGHAI FOR TRANSPORTATION TO … 44 B :OSAKA PORT LATEST DATE OF SHIPMENT 44 C :MAY.16, 2005 DESCRIPT OF GOODS 45 A : COTTON DISHCLOTH ART NO.HX80 5000PCS USD 5.20/PC ART NO.HE27 5000PCS USD 5.00/PC CFR DALIAN DOCUMENTS REQUIRED 46 A :+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE. + PACKING LIST IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE. + 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT. + FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. PERIOD FOR PRESENTATION 48 :DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 根据销售合同的内容审核题中信用证,找出信用证中的不符点,并在下面详细列出: 3、根据销售合同的内容审核题中信用证,找出信用证中的不符点,并在下面详细列出: 1、开证日 050105 应改为 050120 2、有效期 050418 应改为 050501 3、汇票付款期限 DRAFTS AT 15 DAYS AFTER SIGHT 应改为 DRAFT AT SIGHT 4、价格条款 CFR DALIAN 应改为 CFR OSAKA 5、申请人 APPLICANT FUJI BANK LTD '' 1013,SAKULA TOKYO ,JAPAN 应改为 TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPAN 6、PARTIAL SHIPMENTS :ALLOWED 应改为 PROHIBITED 7、AMOUNT:CURRENCY USD AMOUNT 5100.00 应改为 51000.00 8、LOADING ON BOARD:SHANGHAI 应改为 DALIAN 9、LATEST DATE OF SHIPMENT:MAY.16, 2005 应改为 APR.16, 2005 10、删除保险条款: + FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS 【一】 一、单项选择题: 1—5:DCABA 6—10:BABDC 11—15:BDDAD 二、多项选择题(每小题 2 分,共 10 分) 1.ACD 2.ABCD 3.ABC 4.ACD 5.ABC 三、判断题并说明理由:(每小题 1 分共 10 分) 1.F 2.F 3.F 4.F 5.F 6.F 7.F 8.F 9.F 10.T 【二】 一、单项选择题(每题 1 分,共 15 分) 1.C 2.B 3.D 4.A 5.C 6.C 7.D 8.D 9.A 10.C 11.A 12.B 13.C 14.D 15.C 二、多项选择题(每题 2 分,共 10 分) 1.BCD 2.ABCD 3.AB 4.BD 5.ABCD 三、判断题(每题 1 分,共 10 分) 1.√ 2.√ 3.× 4.√ 5.× 6.× 7.√ 8.× 9.√ 10.√ 【三】 一、单项选择题(每题 1 分,共 15 分) 1.C 2.B 3.B 4.B 5.C 6.A 7.A 8.D 9.C 10.A 11.A 12.D 13.B 14.C 15.B 二、多项选择题(每题 2 分,共 10 分) 1.BCD 2.ABC 3.ABCD 4.ABC 5.ABD 三、判断题(每题 1 分,共 10 分) 1.√ 2.√ 3.× 4. × 5.× 6. √ 7. × 8. × 9. × 10. × 多年的财务工作实践给了我巨大的舞台来提高自已观察问题、分析问题、处理问题的能力,使我的业务水平和工作能力得到了长足的进步,但我也清醒地认识到,自己的工作中 还存在许多不足之处,今后,
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