2006单证员考试缮制与操作真题及答案.doc-资料库

第1页 / 共17页

第2页 / 共17页

第3页 / 共17页

第4页 / 共17页

第5页 / 共17页

第6页 / 共17页

第7页 / 共17页

第8页 / 共17页

2006 单证员考试缮制与操作真题及答案一、根据合同审核信用证（20 分）售货确认书 SALES CONFIRMATION NO.LT07060 DATE:AUG.10，2005 The sellers: AAA IMPORT AND EXPORT CO. The buyers: BBB TRADING CO. 222 JIANGUO ROAD DALIAN,CHINA P.O.BOX 203 GDANSK,POLAND 下列签字双方同意按以下条款达成交易： The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below: TOTAL USD45600.00 总值 TOTAL VALUE:U.S.DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY. 装运口岸 PORT OF LOADING: DALIAN 目的地 DESTINATION:GDANSK 转运 TRANSSHIPMENT:ALLOWED 分批装运 PARTIAL SHIPMENTS:ALLOWED 装运期限 SHIPMENT:DECEMBER，2005 保险 INSURANCE:BE EFFECTED BY THE SELLERS FOR 110%INVOICE VALUE COVERING F.P.A.RISKS OF PICC CLAUSE 付款方式 PAYMENT：BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE,REACHING THE SELLERS 45DAYS BEFORE THE SHIPMENT 一般条款 GENERAL TERMS： 1．合理差异：质地、重量、尺寸、花型、颜色均允许合理差异，对合理范围内差异提出的索赔，概不受理。 Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained. 2．卖方免责：买方对下列各点所造成的后果承担全部责任：（甲）使用买方指定包装、花型图案等;

（乙）不及时提供生产所需的商品规格或其他细则；（丙）不按时开信用证；（丁）信用证条款与售货确认书不符合而不及时修改。 The buyers are to assume full responsibilities for any consequences arising from: （a）the use of packing, designs or pattern made of order; （b）late submission of specifications or any other details necessary for the execution of this sales confirmation; （c）late establishment of L/C; （d）late amendment to L/C inconsistent with the provisions of this sales confirmation. 请在本合同签字后寄回一份 Please sign, and return one copy FORM OF DOC.CREDIT DOC.CREDIT NUMBER DATE OF ISSUE EXPIRY ISSUING BANK LETTER OF CREDIT *40A:IRREVOCABLE *20:70/1/5822 31:051007 *31D:DATE 060115 PLACE POLAND *51D:SUN BANK, P.O.BOX 201 GDANSK,POLAND. APPLICANT *50 :BBB TRADING CO. P.O.BOX 203 GDANSK,POLAND BENEFICIARY *59:AAA IMPORT AND EXPORT CO. 222 JIANGUO ROAD. DALIAN, CHINA AMOUNT AVAILABLE WTTH/BY *32B:CURRENCY USD AMOUNT 45,600.00 *41A : BANK OF CHINA DALIAN BRANCH BY DEF PAYMENT DEFERED PAYM.DET. PARTIAL SHIPMENTS TRANSSHIPMENT LOADING IN CHARGE POR TRANSPORT TO… LATEST DATE OF SHIP. DESCRIPT.OF GOODS STYLE NO.101 200DOZ @USD60/PCE SYTLE NO.102 400DOZ @USD84/PCE ALL OTHER DETAILS 43T :ALLOWED 44A:SHANGHAI 44B :GDANSK 45A:65%POLYESTER 35%COTTON LADIES SHIRTS *42P:60 DAYS AFTER B/L DATE 43P:NOT ALLOWED 44C :051231 OF GOODS ARE AS PER CONTRACT NO.LT07060 DATED AUG 10, 2005.

DELIVER Y TERMS: CIF GDANSK （INCOTERMS 2000） DOCUMENTS REQUIRED 1．COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO 46A: DDD TRADING CO.P.O.BOX 211,GDANSK,POLAND 2．FULL SET（3/3）OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGHT PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT. 3．ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY. 4．CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT. 5．MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND 47A: ADDITIONAL COND. +ALL DOCS MUST BE ISSUED IN ENGLISH. +SHIPMENTS MUST BE EFFECTED BY FCL. +B/L MUST SHOWING SHIPPING MARKS: BBB,S/C LT07060,GDAND,C/NO. +ALL DOCS MUST NOT SHOW THIS L/C NO.70/1/5822. +FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS,WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR 50,00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. 71B:ALL BANKING COMM/CHRGS OUTSIDE POLAND ARE ON 48:15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. *49:WITHOUT 78 :WE SHALL REIMBURSE AS PER YOUR INSTRUCTIONS. DETAILS OF CHARGES BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD CONFIRMATION INSTRUCTIONS SEND TO REC. INFO 经审核，信用证存在的问题如下： ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ 72:CREDIT SUBJECT TO ICC PUBL.600/2007REV. 本题主要考察受益人根据合同和《UCP600》条款审核信用证。经审核，信用证存在以下【答案与解析】问题： 1．信用证性质表述不完整，应在信用证种类后面添加“TRANSFERABLE”。解析：合同规定是可转让信用证（TRANSFERABLE L／C），而信用证 FORM OF DOC.CREDIT 上未特别注明“可转让（TRANSFERABLE）”字样。根据《UCP600》规定，凡是信用证上未注明“可转让”字样的，就是不可转让信用证。而本题的合同中规定是可转让信用证，所以必须在此栏后面添加“TRANSFERABLE”，表明本信用证是可转让信用证。 2．信用证到期地点填写有误，应把“POLAND”修改为“CHINA”。解析：原信用证波兰到期（EXPIRY：DATE 060115 PLACE POLAND）不利于受益人掌握。

因为如果信用证的到期地点不在受益人所在地，则意味着受益人的全套单据必须在这个时间之前到达国外银行柜台，这对受益人不利。因此，到期地点以交单人所在国家即信用证受益人所在国家（中国）为合理。 3．分批装运条款与合同不符，应把“PARTIAL SHIPMENTS NOT ALLOWED”修改为“PARTIAL SHIPMENTS ALLOWED”。解析：合同中明确规定允许分批装运（PARTIAL SHIPMENTS ALLOWED），但来证中，禁止分批，故必须修改信用证，否则有可能由于实际运输方式为分批装运而造成装运文件与信用证要求不符。 4．装运港条款与合同规定不符，应把“SHANGHAI”修改为“DALIAN”。解析：装运港应按合同规定填写。合同规定装运口岸为大连，故信用证上装运港应填 “DALIAN”，而不是“SHANGHAI”。 5．货物名称填写有误，应把“SHIRTS”修改为“SKIRTS”。解析：根据合同，货物名称应为“SKIRTS”而不是“SHIRTS”。 6．货物描述与合同不符，应把“NO.101”、“NO.102”分别修改为“NO.A101”、“NO.A102”。解析：信用证上货物名称、价格、型号、数量、包装和合同号码等必须与合同规定的一致。审核过程中，必须认真核对，以防有误。 7．单价条款有误，应把“USD60／PCE”、“USD84／PCE”分别修改为“USD60／DOZ”、“USD84 ／DOZ”。解析：按照合同内容，计价单位为“DOZ”而不是“PCE”，所以必须修改信用证。 8．保险加成率与合同不符，应将“FOR CIF VALUE PLUS 30 PCT MARGIN”修改为“FOR CIF VALUE PLUS 10 PCT MARGIN”。解析：合同规定保险金额为商业发票价值的 110％，而信用证中擅自写成“FOR CIF VALUE PLUS 30 PCT MARGIN”，使保险金额扩大，显然有损于卖方利益而必须修改。 9．保险险别与合同不符，应把“ALL RISKS”修改为“F.P.A RISKS”。解析：信用证中要求投保的险别与合同不符，应投保“平安险（F.P.A RISKS）”，而不是“一切险（ALL RISKS）”。保险险别的擅自扩大，显然有损于卖方利益而必须修改。 10．信用证上要求提交的提单唛头填写有误，应把信用证上的唛头中的“GDAND”修改为“GDANSK”。解析：唛头中要有目的港的名称，而目的港是 GDANSK，所以应填写为“GDANSK”而不是“GDAND”。二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误之处。（30 分）补充资料：货物数量：7200 件（ 600 打）装 740 箱，GROSS WEIGHT：3700KGS，NET WEIGHT： 2960KGS．MEASUREMENT：22.2CBM．于 12 月 10 日备妥，装 12 月 15 日 NEW RIVER 船 V.001 航次出运，贸易方式为一般贸易，装箱方式为自送，杂费支付方式为预付，出口商托运联系人是章立，12 月 10 日制作发票（号码为 CBA001）。 1．装箱单：

缮制错误的地方有： 1．________________________________________________________________________ 2．________________________________________________________________________ 3．________________________________________________________________________ 4．________________________________________________________________________ 5．________________________________________________________________________ 2．提单：

8．________________________________________________________________________ 9．________________________________________________________________________ 3．保险单：

资料库

2006单证员考试缮制与操作真题及答案.doc

相关推荐

单证员考试

热门标签

最新资料