2013年单证员操作题目及答案.doc

2013年全国国际商务单证专业考试
国际商务单证缮制与操作试题
（考试时间：6月2日下午16∶00——18∶00）
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）
请在答题纸上作答。
合同：
SALES CONTRACT

The Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012
Signed At: Shanghai China
The Buyer: DESEN EUROPE GMBH
Address: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY

This Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

Description of Goods
Quantity
Unit Price
Amount

“RAIKOU” Homewear
RH1140 Blue
RH1150 Pink
DRRW005 Gray
DRRW008 Purple
AS PER ORDER NO.MY1301

400PCS
400PCS
400PCS
400PCS

CIF Hamburg
€ 5.88
€ 6.08
€ 5.38
€ 5.18

€ 2,352.00
€ 2,432.00
€ 2,152.00
€ 2,072.00

TOTAL
1600PCS

€ 9,008.00
Total Amount:Say Euro Nine Thousand and Eight Only
Packing: 40pcs are packed in one export standard carton
Shipping Mark: RAIKOU
MT13008
HAMBURG
C/No.1-40
Time of Shipment: NOT LATER THAN FEB. 15,2013
Loading Port and Destination: From Shanghai, China to Hamburg, Germany
Partial Shipment: Not Allowed
Transshipment: Allowed
Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981
Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Charges outside China (the mainland of China) are for account of the Drawee.
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.
+ Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.
+ Packing List in triplicate.
+ Certificate of Origin issued by China Chamber of Commerce

Signed by:

THE SELLER: THE BUYER:
MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH
GU TAO Luty

信用证：
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE
20: DOCUMENTARY CREDIT NUMBER：00130010018208A1
31C: DATE OF ISSUE：130101
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY：130220 GERMANY
50: APPLICANT： DESEN EUROPE GMBH
GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY
59: BENEFICIARY：MATY INTERNATIONAL CO., LTD.
NO.29 JIANGNING ROAD, SHANGHAI, CHINA
32B: CURRENCY CODE, AMOUNT：USD9008.00
41A: AVAILABLE WITH…BY…：BANK OF CHINA
BY NEGOTIATION
42C: DRAFTS AT…： 30 DAYS AFTER SIGHT
42A: DRAWEE: DESEN EUROPE GMBH
43P: PARTIAL SHIPMENTS: NOT ALLOWED
43T: TRANSHIPMENT: NOT ALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA.
44C: LATEST DATE OF SHIPMENT: 130210
45A: DESCRIPTION OF GOODS AND/OR SERVICES:
1600PCS BABYWEAR
AS PER ORDER NO.MY1301 AND S/C NO.MT13008
CFR HAMBURG
PACKED IN CARTON OF 20PCS EACH
46A: DOCUMENTS REQUIRED
+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND CONTRACT NO.
+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT” NOTIFYING THE APPLICANT.
+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.
+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.
+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981).
71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES.

二、根据下面相关资料指出下列进口单据中错误的地方。（24分）
请在答题纸上作答。
相关资料：
买方：QINGDAO ECONOMIC TRADE INT’L CO., LTD.
NO. 19，ZHUZHOU ROAD, QINGDAO
卖方：VICTOR MACHINERY INDUSTRY CO., LTD.
NO.338，BA DE STREET,SHU LIN CITY, TAIBEI
TEL/FAX:[phone]
信用证对海运提单的要求：
FULL SET(INCLUDING 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES) OF CLEAN ON BOARD OCEAN BILLS OD LADING MARKED “FREIGHT PREPAID” MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING APPLICANT WITH ITS FULL NAME AND ADDRESS.
发票号：FU1011103
提单号：KEETAO100933
船名、航次：YM HORIZON UT018NCNC
装船日期：MAY 10,2013
装运港：TAIWAN MAIN PORT
目的港：QINGDAO
唛头： E.T.I
QINGDAO
NOS.1-2
保险单号：PO9810101
保险单日期：MAY 8,2013
发票金额：USD25200,00
保险金额：按发票金额的110%投保
货物描述：ONE COMPLETE STE OF SHEET CUTTER
毛重：15600KGS
体积：51CBM
包装：PACKED IN TWO WOODEN CASES
贸易术语：CIF QINGDAO
投保险别：
COVERING ALL RISKS AND WAR RISK AS PER CIC.
赔付地点：QINGDAO
1．海运提单（每错1分，共12分）

Shipper Insert Name, Address and Phone
B/L No. KEETAO100935
TO ORDER

Consignee Insert Name, Address and Phone
VICTOR MACHINERY INDUSTRY CO.,LTD.
NO.338，BA DE STREET,SHU LIN CITY, TAIBEI
TEL/FAX:[phone]
Notify Party Insert Name, Address and Phone
VICTOR MACHINERY INDUSTRY CO.,LTD.
NO.338，BA DE STREET,SHU LIN CITY, TAIBEI
TEL/FAX:[phone]
Ocean Vessel Voy. No.
Port of Loading
YM HORIZON UT018NCNC
QINGDAO
Port of Discharge
Port of Destination

KEELUNG

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

E.T.I
QINGDAO
NOS.1-5

5 WOODEN CASES

ONE COMPLETE OF SHEET CUTTER

15，600KGS

FREIGHT

51CBM

COLLECT

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

QINGDAO
QINGDAO MAY. 13,2013
Total Prepaid
No. of Original B(s)/L
Signed for the Carrier

THREE (3)

TONY
LADEN ON BOARD THE VESSEL YM HORIZON UT018NCNC
DATE: MAY.13, 2013 BY:
TONY

2．保险单（每错1分，共12分）

海 洋 货 物 运 输 保 险 单
MARINE CARGO TRANSPORTATION INSURANCE POLICY
Invoice No. FU1011108

Policy No. PO9810107
Insured：QINGDAO ECONOMIC TRADE INT’L CO., LTD.

中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。
This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.
货物标记
Marks of Goods
包装单位
Packing Unit
保险货物项目
Descriptions of Goods
保险金额
Amount Insured
E.T.I
QINGDAO
NOS.1-5

5 WOODEN CASES

ONE COMPLETE OF SHEET CUTTER

USD25200,00

总保险金额：
Total Amount Insured: SAY U.S.DOLLARS TWENTY FIVE THOUSAND TWO HUNDRED ONLY.
保费
Premium AS ARRANGED
开航日期
Slg. on or abt MAY 13, 2013
载运输工具
Per conveyance S.S YM HORIZON UT018NCNC
承保险别
Conditions
COVERING ALL RISKS AND WAR RISK AS PER CIC DATED 01/01/1981.
起运港 目的港
Form QINGDAO To KEELUNG
所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。
In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in two original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void.
赔款偿付地点
Claim payable at KEELUNG IN USD
日期 亚洲保险有限公司台北分公司
Date MAY 15,2013 ASIA INSURANCE CO., LTD.,TAIBEI BRANCH
LUCY

三、根据所给资料缮制下列单据。（共40分）
请在答题纸上作答。
出口商：TIANJIN TECHSUN CO., LTD.
60 DONG FENG EAST ROAD , TIANJIN , CHINA
进口商：VESTE BEYAS ESYE SAN. TIC.A.S
ORGANIZE SANAY BOLGEST 45030, MANISA, TURKEY
开证行：ASYA KATILIM BANKASI A.S. ISTANBUL, TURKEY
信用证号：901L/C2519031
开证日期：2013年4月20日
发票日期：2013年5月12日
发票号：TECH126
合同号：TECH1305
装运港：TIANJIN, CHINA
目的港：IZMIR, TURKEY
运输标志：VESTE
TECH126
IZMIR
C/No.1-1000
货名：CONDENSER
数量：20000 PCS
包装：纸箱装，每箱20PCS
毛重：7600KGS
净重：7400KGS
体积：58CBM
单价： USD 12.00/PC CIF IZMIR
付款期限：见票后60天
授权签署人：风光

参考答案：

2013年全国国际商务单证专业考试
国际商务单证缮制与操作试题答题纸
（考试时间：6月2日 下午16∶00——18∶00）
题 号
一
二
三
总 分
阅卷组长
得 分

得分
评卷人

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）

经审核信用证后存在的问题如下：
1. 31C: DATE OF ISSUE SHOULD BE "121220" INSTEAD OF "130101".
2. 31D: DATE OF EXPIRY SHOULD BE "130302" INSTEAD OF "130220".
3. 31D: PLACE OF EXPIRY SHOULD BE "CHINA" INSTEAD OF "GERMANY".
4. 59: BENEFICIARY'S NAME SHOULD BE "MAITY INTERNATIONAL CO., LTD.".
5. 32B: CURRENCY CODE SHOULD BE "EURO 9008.00" INSTEAD OF "USD9008.00".
6. 42C: DRAFTS AT SHOULD BE "AT SIGHT" INSTEAD OF "30 DAYS AFTER SIGHT".
7. 42A: DRAWEE SHOULD BE ISSUING BANK INSTEAD OF APPLICANT.
8. 43T: TRANSHIPMENT SHOULD BE "ALLOWED" INSTEAD OF "NOT ALLOWED".
9. 44E: PORT OF LOADING SHOULD BE "SHANGHAI".
10. 44C: LATEST DATE OF SHIPMENT SHOULD BE "130215" INSTEAD OF "130210"
11. 45A: THE NAME OF COMMODITY SHOULD BE "“RAIKOU” Homewear"
12. 45A: THE SALES CONDITIONS SHOULD BE "CIF HAMBURG" INSTEAD OF "CFR HAMBURG"
13. 45A:"PACKED IN CARTON OF 20PCS EACH" SHOULD BE "PACKED IN CARTON OF 40PCS EACH"
14. 46A:OCEAN BILL OF LADING SHOULD BE MARKED "FREIGHT PREPAID"
15. 46A:OCEAN BILL OF LADING SHOULD BE MADE OUT "TO ORDER "
16. 46A: INSURANCE POLICY SHOULD BE FOR "110%" INSTEAD OF "120%"
17. 46A: INSURANCE POLICY SHOULD BE COVERING "COVERING ALL RISKS AND WAR RISKS OF CIC OF PICC (1/1/1981)."
18. 71B: CHARGES SHOULD BE " All banking Charges outside China (the mainland

of China) are for account of the Drawee."

得分
评卷人

二、根据下面相关资料指出下列进口单据中错误的地方。（24分）

1. 海运提单中错误的地方有：
（1）. 发货人错误 （2）. 收货人错误
（3）. 装运港错误 （4）. 目的港错误
（5）. 唛头错误 （6）. 包装数量错误
（7）. 货描错误 （8）. 毛重错误
（9）. 运费错误 （10）. 开单日期错误
（11）. 开单地点错误 （12）. 提单号码错误

2. 保险单中错误的地方有：
（1）. 发票号错误 （2）. 保险单号错误
（3）. 被保险人错误 （4）. 唛头错误
（5）. 包装数量错误 （6）. 货描错误
（7）. 保险金额错误 （8）. 运输工具填写错误
（9）. 装运港错误 （10）. 目的港错误
（11）. 赔付地点错误 （12）. 开单日期错误

得分
评卷人

三、根据所给资料缮制下列单据。（共40分）

1．汇票（10分）

BILL OF EXCHANGE

凭
Drawn Under

（1）ASYA KATILIM BANKASI A.S. ISTANBUL, TURKEY
不可撤销信用证
Irrevocable L/C No.

（2）901L/C2519031
日期
DATEDDate

（3）MAY.26，2013
支 取 Payable With interest
@

%

按

息

付款
号码
No.

（4）TECH126
汇票金额
Exchange for
（5）USD 240，000.00
中国上海
Shanghai，China

见票
At
60 DAYS AFTER
（6）
日 后 (本 汇 票 之 副 本 未 付) 付 交
sight of this FIRST of Exchange (Second of Exchange
Being unpaid) Pay to the order of

（7）

TIANJIN TECHSUN CO., LTD.

金额
the sum of

（8）SAY US DOLLARS TWO HUNDRED FORTY THOUSAND ONLY
此致
To
ASYA KATILIM BANKASI A.S. ISTANBUL, TURKEY
（9）

TIANJIN TECHSUN CO., LTD.
风光
（10）
2．商业发票（15分）

TIANJIN TECHSUN CO., LTD.
60 DONG FENG EAST ROAD , TIANJIN , CHINA

COMMERCIAL INVOICE

TO：(1) INVOICE NO.(2) TECH126
DATE: (3) MAY.12，2013
S/C NO. (4) TECH1305
L/C NO. (5) 901L/C2519031
VESTE BEYAS ESYE SAN. TIC.A.S
ORGANIZE SANAY BOLGEST 45030, MANISA, TURKEY

FROM (6) TIANJIN, CHINA TO (7) IZMIR, TURKEY BY (8) VESSEL
MARKS & NUMBERS
DESCRIPTION
OF GOODS
QUANTITY
UNIT PRICE
AMOUNT
(9)
VESTE
TECH126
IZMIR
C/No.1-1000

(10)

CONDENSER
(11)

20000 PCS
(12)
CIF IZMIR
USD 12.00

(13)

USD 240000.00

TOTAL AMOUNT:
(14)
SAY US DOLLARS TWO HUNDRED FORTY THOUSAND ONLY

（15）TIA