2005年11月全国单证员缮制与操作答案

国际商务单证缮制与操作试题答案 一、单证改错（20分） 3、根据上述资料用英文改正商业发票（局部）上错误的地方，并将应添加的内容补齐： MARKS & NUMBERS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT WOMENS 100PCT POLYESTER KNIT SPRING JACKET N/M FOB SHANGHAI CHINA ORDER STYLE 152-038 28367-J 1200PCS USD3.95 USD4740.00 152-068 27247-W 1500PCS USD1.72 USD2580.00 TOTAL: 2700PCS USD7320.00 SAY U.S.DOLLARS SEVEN THOUSAND THREE HUNDRD AND TWENTY ONLY. WE HEREBY CERTIFY THAT THE A/M COMMODITES ARE OF CHINA ORIGIN. H.S.CODE 6109.1000. 法人签署 第1页(共5页) 二、根据 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 审核信用证 （30分） 经审核以上信用证存在的问题如下： 1、开证迟了。合同规定最迟开证日为8月20日，所以受益人在20日后要催证； 2、信用证有效期错。最后装运日为10月1日，有效期起码是10月16日； 3、信用证到期地点错。应该在受益人所在国家，而不是申请人所在国家，虽然合同中没有明示，但在受益人所在地到期，对受益人有利； 4、申请人地址错。应该是1546 DONG-GU，而不是1564 DONG-GU； 5、受益人所在城市错。是南京NANJING，不是南宁NANNING； 6、信用证币制错。是美元USD，不是港币HKD； 7、汇票期限错。是90DAYS AFTER B/L DATE，不是90DAYS AT SIGHT； 8、未注明金额允许10%的增减； 9、分批转运条款错。应该是可以分批可以转运的； 10、目的港要明确，合同明示是BUSAN KOREA； 11、最后装运日错。应该是10月1日，不是10月31日； 12、货物描述中有四处错：①单价币制错，②贸易术语错，③包装条款错，④不能显示唛头； 13、发票条款中两处错。①合同号码应该是ST05-016，不是ST05-018，②发票应该明确“签署”； 14、提单条款中两处错。①应该明示一式三份，②应该是FREIGHT PREPAID，不是FREIGHT TO COLLECT； 15、少单证。合同上有五种单证，信用证上只有四种。 三、根据合同资料用英文缮制单证（30分） (1)缮制汇票（本题10分）： BILL OF EXCHANGE 凭 不可撤销信用证 Drawn under BANK OF CHIAN, SINGAPORE BRANCH Irrevocable L/C No. 123456 日期 Dated 18 AUG., 2005 支取Payable with interest @ 按 息 付款 号码 汇票金额 USD45040.00 上海 No. SHGM70561 Exchange for Shanghai 25 SEPT., 2005 见票 日 后（本 汇 票 之 副 本 未 付）付 交 At 30DAYS AFTER sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA SHANGHAI BRANCH 金额 SAY U. S. DOLLARS FORTY FIVE THOUSAND AND FORTY ONLY. the sum of 此致 To: BANK OF CHINA SHANGHAI JINHAI IMP. & EXP CORP. LTD. SINGAPORE BRANCH 王红 第2页(共5页) (2)缮制装箱单（本题10分）： PACKING LIST TO: ANTAK DEVELOPMENT LTD INVOICE NO.: SHGM70561 S/C NO.: 00SHGM3178B L/C NO.: 123456 SHIPPING MARKS: A.D.L. 00SHGM3178B SINGAPORE C/NOS. NOS. & KINDS OF PKGS QUANTITY G.W.(KGS) N.W.(KGS) MEAS.(M3) MENS COTTON WOVEN SHIRTS 1-70 70CTNS, 1094L, 700DOZ, @33/2310 @31/2170 @(68*46*45)cm 10DOZ/CTN, M: 210DIZ, 9.8532M3 L: 210DOZ, XL: 280DOZ, 71-170 100CTNS, 286G, 800DOZ @45/4500 @43/4300 @(72*47*49)cm 8DOZ/CTN, M: 150DOZ, 16.5816M3 L: 300DOZ, XL: 350DOZ, 171-190 20CTNS, 666, 160DOZ @33/660 @31/620 @(68*46*45)cm 8DOZ/CTN, M: 30DOZ, 2.8152M3 L: 70DOZ, XL: 60DOZ, TOTAL 190CARTONS 7470.00KGS 7090.00KGS 29.25M3 SAY ONE HUNDRED AND NINE CARTONS ONLY. 第3页(共5页) (3)缮制装船通知（本题10分）： SHIPPING ADVICE TO: ANTAK DEVELOPMENT LTD INVOICE No.: SHGM70561 L/C No.: 123456 S/C No.: 00SHGM3178B DEAR SIRS: WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW. COMMDITY: MENS COTTON WOVEN SHIRTS NUMBER OF PKGS: 190 CARTONS TOTAL G.W.: ​ 7470.00KGS OCEAN VESSEL: HONGHE V.188 DATE OF DEPARTURE: 20 SEPT., 2005 B/L No.: ABC123 PORT OF LOADING: SHANGHAI DESTINATION: SINGAPORE SHIPPING MARKS: A.D.L. 00SHGM3178B SINGAPORE NO.1-190 SHANGHAI JINHAI IMP & EXP CORP. LTD 王红 四、根据合同资料用英文缮制开证申请书（20分） IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: BANK OF CHINA Date: 19 July 2005 第4页(共5页) Beneficiary(full name and address) L/C No. TAKAMRA IMP. & EXP. CORP. Ex-Card No. 324, OTOLIMACH TOKYO, Contract No. GWM050831 JAPAN Date and place of expiry of the credit TEL: 028-54872458 Partial shipment Transshipment Issued by airmail allowed ×not allowed allowed ×not allowed With brief advice by teletransmission Loading on board/dispatch/taking in charge at/from Issued by express delivery OSAKA ×Issued by teletransmission (which shall be the operative instrument) Not late than 31 AUG., 2005 Amount (both in figures and words) For transportation to USD100,000 (SAY U.S.DOLLARS ONE HUNDRED TIANJIN THOUSAND ONLY) Description of goods: Credit available with 48 INCHES COLOUR TV SET By sight payment by acceptance × by negotiation 100SETS by deferred payment at UNIT PRICE: USD1000.00 against the documents detailed herein CIF TIANJIN ×and beneficiary’s drafts for 100 % of the invoice value at SIGHT Packing: on BANKOF OF CHINA, TIANJIN BRANCH ONE SET INTO ONE CARTON. FOB CFR ×CIF or other terms Documents required: (marked with ×) 1. (×) Signed Commercial invoice in FIVE copies indication L/C No. and Contract No. 2. (×) Full set of clean on board ocean Bill of Lading made out TO ORDER and (×)blank endorsed, marked “freight” ( ) to collect / (×)prepaid 3. ( ) Air Waybill showing “freight( )to collect / ( )prepaid ( ) indicating freight amount” and consigned to 4. ( ) We normal issued by consigned to 5. (×) Insurance Policy / Certificate in ONE copies for 110% 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 risk. 6. (×) Packing List in FOUR copies indication gross and net weights for each package and packing conditions as called for by the L/C. 7. ( ) Certificate of Quantity / Weight in_____ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. (×) Certificate of Quality in ONE copies issued by ( )manufacturer / ( )public recognized surveyor / (×) by the Inspection and quarantine organization. 9. ( ) Beneficiary’s Certified copy of cable / telex 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 Certificate certifying that extra copies of the documents have been dispatched according to the contract terms. 11.( ) Shipping Co’s certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. 12.( ) Other documents, if any. Additional Instructions: 1.(×) All banking charges outside opening bank are for beneficiary’s account. 2.(×) Documents must be presented within 15 days after the date of issuance of the transport documents but within 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. 6.( ) All documents to be forwarded in one cover, unless otherwise stated above 7.( ) Other terms, if any. Account No.1357924680 with BANK OF CHINA, TIANJIN BRANCH (name of bank) Transacted by: 长城贸易公司，天津市生力路123号，李红 (Applicant: name signature of authorized person) Telephone No.: 022-87654321 (with seal) 第5页(共5页)