外贸单证实务试卷(九).doc

外贸单证实务试卷（九）

专业及班级： 学号： 姓名：

总分

题号
一
二
三
四

五

六

评卷人

题分

得分

一、 判断题（每小题2分共20分）
（ ）1、在出口货物报关时在进出境阶段，申报，查验，征税，放行是四个基本环节。

（ ）2、信用证中若规定汇票可以自由议付，则所开出的汇票可以在受益人所在国家的任何指定银行议付。
（ ）3、我国进口税主要有三种计税方法:从价税，从量税以及复合税

( ) 4、汇票一般有两联正本，内容相同，遵循“付一不付二，付二不付一”的原则。

（ ）5、CIF出口方需要提交的结汇单据一般包括了商业发票，装箱单，汇票，提单，保险单，原产证等。
（ ）6、装船通知是CIF条件下进口商办理货物保险的凭证。

（ ）7、价格内容是发票的主要项目，分别用两个栏目表述：单价（Unit Price）和总额（Amount）。

（ ） 8、倒签提单和预签提单性质相似，都属于卖方与船方合谋欺骗买方的欺诈行为。

（ ） 9、提单，汇票，保险单都可以转让，但是保险单转让时不需要背书。

（ ） 10、外贸公司在对给惠国出口“可受惠商品”时，不管信用证是否要求提供GSP原产地证，都应该申领此证交收货人，使其能享受普惠制的待遇。

二、 单选题（每空2分共10分）
1、由权威机构对进出口商品质量，数量等方面检验或鉴定后，根据不同检验结果出具并签署的书面声明，称之为（ ）
A、 原产地证书 B、 商检证书
C、海关发票 D、卫生证书
2、某公司进口货物一批，进口关税税率为12％，成交总价为“USD 2000 FOB TORONTO”
另有运费USD150，保险费率为0.3%,增值税税率为17％，海关填开税款缴纳通知书，当日的汇率为100美元＝827元人民币。
则该批货的进口关税税额为（ ），进口增值税税额为（ ）。
A．人民币3395.60元 B．人民币4492.07元
C．人民币2004.50元 D．人民币2104.08元
3、如果可转让的单据事先约定为“空白背书”，那么只需在单据的背面注明（ ）的名称和背书日期即可。
A．被背书人 B．单据所有人
C． 背书人 D．付款人
4、Packing List ,Measurement List, 和Weight List，是三种主要的（ ）。
A．运输单据 B．包装单据 C． 金融单据 D．报关单证

三、案例 (每题5分，共10分)
1 、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、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？

四 单证操作题 （共60分）
1． 根据信用证和商业发票资料填制订舱委托书
上海永盛贸易有限公司和马来西亚G.S.Gill SDN BHD公司达成出售办公清洁用具的合同，双方约定用信用证来支付货款，具体内容如下：
信用证相关信息:
L/C No. CITI200130782-678
L/C Date :20010428
Expiry Date : 20010715
Beneficiary : Shanghai Yong Sheng International Trade Co.,Ltd
Applicant : 　G.S.Gill SDN BHD
106 Jalan Tranku Abul ,Rahmna
50100 Kuala Lumpur
Malaysia
Latest Date of Shipment：20010630
Partial Shipment : Allowed
Transshipment : Allowed
Document Required :
+ Full set of clean on board ocean bill of lading marked freight paid made out to the order of L/C issuing bank and notified applicant

货运委托书
经营单位
（托运人）

公 司
编 号

提
单
B/L
项
目
要
求
发 货 人：
Shipper：
收 货 人：
Consignee：
通 知 人：
Notify Party：
洋运费（√）
Sea freight
预付( ) 或( ) 到付
Prepaid or Collect
提单份数

提单寄送
地 址

起运港

目的港

可否转船

可否分批

集装箱预配数
20× 40×
装运期限

有效期限

标记唛码
包 装
件 数

中英文货号
Description of goods
毛 重
（公斤）
尺 码
(立方米)
成 交 条 件
（总 价）

特种货物
冷藏货
危险品
重 件： 每件重量
内装箱（CFS）地址

大 件
（长×宽×高）

特种集装箱：（ ）

门对门装箱地址

资物备妥日期
年 月 日
外币结算账号

资物进栈：自送( ) 或金发派送( )
声明事项

人民币结算单位账号

托运人签章

电 话

传 真

联系人

地 址

制 单 日 期： 年 月 日

2.根据以下资料填制 开证申请书
1. 购货合同书
上海进出口贸易公司
SHANGHAI IMPORT & EXPORT TRADE CORPORATION.
1321ZHONGSHAN ROAD SHANGHAI, CHINA
购 货 合 同 书 P/C NO：SOT0405127
PURCHASE CONTRACT DATE: Mar.26,2005

买 方：
The Buyer: SHANGHAI IMPORT & EXPORT TRADE CORPORATION
1321 ZHONGSHAN ROAD SHANGHAI, CHINA
TEL：[phone] FAX：[phone]
卖 方：
The Sellers: DENSE LIGHT SEMICONDUCTORS PTE LTD
6 CHANGJ NORTH STREET SINGAPORE
TEL: [phone] FAX: [phone]

本合同由买卖双方订立，根据本合同规定的条款，买方同意购买，卖方同意出售下述商品：
This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below.
1. 商品名称、规格、数量及单价：
COMMODITY, SPECIFICATIONS, QUANTITY AND UNIT PRICE:
商品名称及规格

数量
（PCS）
单 价
（USD）
总值
（USD）
LADIES’ 50% ACRYLIC 50% COTTON KNITTED BLOUSE
H32331
H32332

1500
2000

CFR SHANGHAI
2.50
3.50

3750.00
7000.00

2. 原产地国与制造商：
COUNTRY OF ORIGIN AND MANUFACTURER: SINGAPORE, Dense Light Semiconductors Pte Ltd.
3. 包装： 必须适合海运、防湿、防潮、防震、防静电、耐粗暴搬运的卖方标准包装，2件装1箱。
PACKING：To be packed in the Seller’s standard export packing suitable for long distance ocean transport and well protected against dampness, moisture, shock, static and rough handling. Packed in 1 carton of 2 pcs each.
4. 唛头： SOT0405127
SHIPPING MARK: SHANGHAI CHINA
5. 装运日期：2005年5月31日前
DELIVERY： BEFORE MAY.31,.2005.
6. 装运港： 新加坡
PORT OF LOADING: SINGAPORE
7. 目的港： 上海
PORT OF DESTINATION: SHANGHAI
8. 分批装运： 不允许
PARTIAL SHIPMENTS: NOT ALLOWED
9. 转运：允许
TRANSSHIPMENT: ALLOWED
10. 付款条件：不可撤消跟单即期信用证
TERMS OF PAYMENT: IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT.
The Buyers Shall Issue An Irrevocable L/C At Sight Before Apr.30,2005
11. 保 险： 由买方按发票全部金额加一成投保一切险和战争险
Insurance: For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Buyer
12. 单据： 卖方提供下列议付单据
DOCUMENTS: The seller shall present the following documents to the paying bank for negotiation.
1）签字的商业发票三份，注明合同号。
Three copies of Signed Commercial Invoice indicating contract number.
2）装箱单三份。
Three copies of Packing List.
3）由卖方签发的质量证明书两份。
Two copies of Certificate of Quality Quantity issued by manufacture .
4）卖方应在货物发运后12小时将合同编号、商品名称、数量、毛重、航次及日期电告买方。
within 12 hours after the goods are complerely 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）全套清洁已装船海运提单，收货人凭托运人指示，注明运费预付并标明运费金额。
Full set of clean on board ocean Bill of Lading made out to order of shipper,marked freight prepaid and showing freight amount.
13. 质量保证：卖方应保证产品的工艺与材料备件在安装调试后十二个月内没有质量上的问题，如有问题，卖方负责修理，以保证生产顺利进行。
GUARANTEE OF QUALITY: The Seller warrants that the goods shall be free of defects in workmanship, material and parts for a period of twelve months from goods accepted by buyer. The seller should repair in time to ensure the production of end user.
14. 检验和索赔：在本合同第10条规定的保证期限内，如发现货物的质量及/或规格与本合同规定不符或发现货物无论任何原因引起的缺陷包括内在缺陷或使用不良的原料，买方应申请商检局检验，并有权根据商检证向卖方索赔。卖方收到买方索赔通知后，如果在三十天内不答复，应视为卖方同意买方提出的一切索赔。
INSPECTION AND CLAIMS: Within the guarantee period stipulated in Clause 10 hereof should the quality/weight and/or the specifications of the goods be found not in with the contracted stipulations, or should the goods prove defective for any resons, including latent defect or the use of unsuitable materials, the Buyer shall arranges for an Inspection to be earried out by the Bureau and have the right to claim against the Sellers on the strength of the inspection certificate issued by the Bureau. Any and all claims shall be regarded as accepted if the Sellers fail to reply within 30 days after receipt of the Buyer’s claim.

上海进出口
贸易公司
Buyer: Seller:
SHANGHAI IMPORT & EXPORT TRADE CORPORATION. DenseLight Semiconductors Pte Ltd
TONGLI PETER

2. 进口形式发票

DENSELIGHT SEMICONDUCTORS PTE LTD
6 CHANGJ NORTH STREET 2 ，SINGAPORE
PROFORMA INVOICE
TEL: [phone] P/I NO.: INV04-00791
FAX: [phone] DATE: JUN.03,2005
P/C NO：SOT0405127
CONSIGNEE:
SHANGHAI IMPORT & EXPORT TRADE CORPORATION.
1321 ZHONGSHAN ROAD
SHANGHAI 200065
CHINA

FROM SINGAPORE TO SHANGHAI, CHINA
GOODS OF DESCRIPTION
QUANTITY
UNIT PRICE
TOTALAMOUNT

LADIES’ 50% ACRYLIC 50% COTTON KNITTED BLOUSE
H32331
H32332
PACKED IN 35 CARTONS OF 100PCS EACH

1500PCS
2000PCS

CFR SHANGHAI
USD2.50
USD 3.50

USD3750.00
USD7000.00

USD10750.00
TERMS: 100% PAYMENT BY IRREVOCABLE DOCUMENTARY CREDIT AT SIGHT

Dense Light Semiconductors Pte Ltd
PETER
AUTHORISED SIGNATORY

补充资料：
（1）开证形式： 电开
（2）信用证号： TX05112
（3）进口许可证编号：ST05887799
（4）外汇来源： 购汇
（5）商品用途： 企业自用
（6）商品编码： 8541.4000
（7）人民币与美元的汇率：1：8.11
（8）包装：毛重1.1KG/箱 净重1KG/箱 尺码0.1M3 /箱
（5）运输工具名称：DONFEN V.841
（7）成交单位编号： 1234567890
（8）进口货物运输预约保险合同号码： BX04401
（9）海关编号：8541172525
（10）保险：按发票金额的110%投保一切险和战争险
（11）进口口岸：吴淞海关
（12）进口货物入境日期：2005年5月24日
（13）保险费：610美元
（14）提单号：COSCO054411
（15）报检单位登记号：12547Q
（16）报检单编号：7712152478
（17）企业性质：合资
（18）货物存放地点：上海逸仙路115号
（19）索赔时效：1年
（20）买方帐号：45781235

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
To: BANK OF CHINA Date:
Beneficiary (full name and address )

L/C No.
Ex Card No.
Contract No.
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 )
Description of goods

Packing:
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
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 to 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 Quantity 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:
12. ( ) Other documents , if any:

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.
6. ( ) All documents to be forwarded in one cover, unless otherwise started above.
7. ( ) Other terms, if any:

Account No. : with (name of bank)
Transacted by: ( Applicant: name ,signature of authorized person )
Telephone No.: ( with seal )

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