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2010单证员考试缮制与操作真题一、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） SALES CONTRACT THE SELLER: SHANGHAI WILL TRADING. CO.,LTD. NO. WILL09068 DATE: JUNE.1, 2009 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 Unit price Amount Price Terms WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER 3000 PCS CIF ANTWERP USD10.50/PC USD31 500.00 D0900326, WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 , TOTAL: 5000 PCS USD60 000.00 USD12.00/PC 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. 2009 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 31D: DATE AND PLACE OF EXPIRY 51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS ：UCP LATEST VERSION ：DATE 090910 PLACE IN BELGIUM 50: APPLICANT ：NU BONNETERIE DE GROOTE LAMBERT SA), GENT 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的问题如下：二、根据所给资料审核并修改已填制错误的汇票、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.15,2009. EXPRITY DATE MAY31, 2009 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 …… 合同号：ABC234 信用证号： DT905012 发票号：1234567 发票日期：2009 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：2009 年 5 月 15 日开船日期：2009 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：CNS010108895 集装箱号/封号：YMU259654/56789 运输标记： XYZ 1234567 NEW YORK NOS.1-500 保险单号码：HMOP09319089 BILL OF EXCHANGE 凭 Drawn under: XYZ TRADING COMPANY 日期 Dated: May 15, 2009 号码汇票金额中国天津信用证号 L/C N0. 89765

No. USD108,000.00 123456 Exchange for Shanghai，China Date: June 1,2009 见票日后（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 额 the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 金此致 To: XYZ TRADING COMPANY ABC LEATHER GOODS CO., ALICE Shipper Insert Name, Address and Phone B/L No. CNS010108895 ABC LEATHER GOODS CO., LTD. 123 HUANGHE ROAD, TIANJIN CHINA Consignee Insert Name, Address and Phone XYZ TRADING COMPANY 456 SPAGNOLI ROAD, NEW YORK 11747 USA Notify Party Insert Name, Address and XYZ TRADING COMPANY 456 SPAGNOLI ROAD, NEW YORK 11747 USA Ocean Vessel Voy. No. Port of Loading SUN V.126 Port of Discharge SHANGHAI Port of Destination 中远集装箱运输有限公司 COSCO CONTAINER LINES TLX: 33057 COSCO CN FAX: +86(021) 6545 8984 ORIGINAL Port- to- Port BILL OF LADING LONG BEACH Marks & Nos. XYZ 123456 7 LONG BEACH NOS.1-500 No. of Shipped on board and condition except as other-…… Description of Goods Gross Measurement Weight Kgs 5,000 PCS LEATHER GOODS 2400KGS 20.70CBM FREIGHT PREPAID Total Number of containers and/or packages (in words) SAYFIVE THOUSAND PCS ONLY Description of Contents for Shipper’s Use Only (Not part of This B/L Contract) Ex. Rate: Prepaid at Payable at Place and date of issue LONG BEACH TIANJIN MAY.. 30,2009

Total Prepaid No. of Original B(s)/L THREE (3) LADEN ON BOARD THE VESSEL DATE: MAY.30, 2009 BY: COSCO CONTAINER LINES Signed for the Carrier COSCO CONTAINER LINES + + + + + + 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY 总公司设于北京一九四九年创立 Head Office Beijing NO.）123456 Establ 保单 POLICY NO. ished in 1949 发票号（INVOICE 号次合同号 (CONTRACT HMOP09319089 信用证号 (L/C NO.) DT905012 NO.) ABC234 被保险人(INSURED) XYZ TRADING COMPANY 中国人民财产保险保险有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，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 CLAUSES OF ATTACHED THIS HEREON. POLICY AS PER THE CLAUSES PRINTED OVERL AND OTHER SPECIAL 标记 MARKS & 包装及数量保险货物项目保险金额 AMOUNT XYZ 1234567 TIANJIN NOS.1- 5,000 PCS LEATHER GOODS USD108,000.00 AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT 总保险金额 TOTAL THOUSAND ONLY 保费：装载运输工具： PREMIUM : AS ARRANGED CONVEYANCE : “SUN” V. 126 自经至 FROM TO TIANJIN LONG BEACH 启运日期： DATE OF COMMENCEMENT MAY.30,2009 PER VIA ***

承保险别： CONDITIONS COVERING ALL RISKS AS PER CIC OF THE PICCC DATED 01/01/1981. 所保货物，如发生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）及有关文件。如一份正本已用于索赔，其余正本自动失效。 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. 赔 PICC 款 Property and 偿 Casualty 中国人民财产保险股份有限公司上海市分公司付地点 Company Limited, Shanghai PAYABLE TIANJIN CLAIM AT/IN IN USD 出 XXX ISSUING GENERAL MANAGER DATE 单日期 MAY 16, 2009 三、根据已知资料缮制商业发票、装箱单、装船通知（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 31D: DATE AND PLACE OF EXPIRY ：UCP LATEST VERSION ：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： 2009.8.19 提单号：COSU299120029 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：2009.8.30. TO COMMERCIAL INVOICE INVOICE ： NO.

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