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1、国际商务单证员资格认证考试试卷（2012-10）1、单项选择题1-5 BADAA 6-10 BBBCD 11-15 AABCC 16-20 BDDBB2、多项选择题1 ABCD 2 AB 3 ABCD 4 BCD 5 ABCD 6 ABCD 7 ACD 8 ABC 9 AB 10 ABD3、判断题1-5 6-10 11-15 16-20 4、计算及分析题 1、解：CIF=CFR+保险费保险费=保险金额*保险费率=CIF*(1+20%)*0.6%CIF=CFR+CIF*(1+20%)*0.6%CIF=CFR/(1-120%*0.6%) =250000/0.9928=251813.052、解：CF
2、R=CIF-保险费 保险费=CIF*(1+投保加成)*保险费率=23500*110%*0.7%=180.95(英镑) CFR=23500-180.95=23319.05(英镑)3、解：每箱体积为：30cm60cm50cm0.09m3，每箱毛重 0.04M/T， 因为 0.090.04，且基本运费的计收方法是 W/M，所以应选择 0.09m3 来计算运费 代入公式：运费计费运费基本运费商品数量（1+各种附加费率） 运费为：0.09109100（1+20%+20%+10%）1471.5 港元 4、答：银行有权拒付。理由：1)根据条款，当 L/C 金额或数量前加“ABOUT”时，可理解为允许金额或数
3、量有10%的增减。2)本案中，根据信用证规定，卖方交货可在46-55M/T 的幅度内，但支取金额不得超过100000美元。商业发票的金额为110000美元，超过了信用证规定的金额。5、我公司应该拒绝接受 B 银行的要求。理由：按的规定，信用证一经保兑，保兑行就与开证行一样承担第一性付款责任，保兑行付款后无追索权。因此，我公司应拒绝。 6、答：开证行拒付不成立。信用证要求提供全套 3/3 正本提单，每份正本提单都是货物所有权的凭证。因此不管 是否标有“original”字样，是否其他各联标明“duplicate”、 “triplicate”字样，都应视作为符合信 用证提供正本海运提单的规定。运输
4、单据中的“duplicate”、 “triplicate”字样不能被认为是副本。UCP600第 20 条 a 款的规定不适用于此案。UCP60017 条 c 款：除非信用证另有规定，银行还将接受下述方法或从表面上看 是用下述方法制作的单据作为正本单据。 （1）影印、自动处理或计算机处理。 （2）复写。 但条件是上述方法制作的单据必须加注“正本”字样，并且如有必要，在表面上签署。单据 可以手签、传真、打透花字、印戳、用符号或用任何其他机械或电子证实方法制成。因此，标有“duplicate”、 “triplicate”字样的提单不能因为未标有“original”字样而被拒绝， 这已是公认的习惯做法
5、。五、单证审核题SALESSALES CONTRACTCONTRACTCONTRACT NO.:EUR0070615Date:June 15,2007Signed at:BEIJINGSellers: BEIJING CLOTHING IMPORT Size 9 (190cm) Sport Suit: Packed in 1 carton of 10 sets each;Packed in one 40 container(6) Delivery From TIANJIN, CHINA to STAVANGER, NORWAY(7) Shipping marks ALONSTAVANGERC/
6、NO. 1 - UP(8) Time of Shipment: Latest Date of Shipment Sep. 15, 2007(9) Partial Shipment : Not Allowed(10) Transshipment: Allowed(11) Terms of Payment : By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers.(12 ) Arbitration :Any dispute arising fr
7、om the execution of or in connection with this contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commission in Beijing (or in Shanghai) for arbitration
8、 in accordance with its arbitration rules. The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by the losing party.The Seller: The buyer:2信用证资料 DOCUMENTARYDOCUMENTARY CREDITCREDITSEQUENCE OF TOTAL * 27： 11FORM OF DOC. CREDIT * 40A: REVOCABLEDOC. CREDI
9、T NUMBER * 20: NW078109DATE OF ISSUE 31C : 070703DATE AND PLACE OF EXPIRY * 31D: DATE 070915 PLACE NORWAYAPPLICANT * 50: ALON DEPARTEMENT STORE66, PARF ROAD,STAVANGER, NORWAYISSUING BANK 52A: DENNORSKE BANK,79, SPERD ROAD STAVANGER, NORWAYBENEFICIARY * 59: BELLING CLOTHING IMPORT & EXPORT CO. , LTD.
10、105, CHANGPING ROAD BELLING, CHINAAMOUNT * 32B: CURRENCY CNY AMOUNT 177 500.00AVAILABLE WITH/BY * 41D: BANK OF CHINABY NEGOTIATIONDRA17FS AT 42C: AT SIGHTDRAWEE 42A : DENNORSKE BANK, 79, SPERD ROAD STAVANGER, NORWAYPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING ON BOARD 44A: TIA
11、NJINGFOR TRANSPORTATION NO 44B: STAVANGER (NORWAY)LATEST DATE OF SHIPMENT 44C: 2007 - 08 - 20DESCRIPT OF GOODS 45A: SPORT SUITAS PER PROFORMA INVOICE NO.EURO 070615 DATED JUNE 15, 2007CIP STAVANGERDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND 3 COPIES.+ PACKING LIST, 1 ORIGINAL
12、 AND 3 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ FULL SET. OF B/L, (3 ORIGINALS AND 3 COPIES)CLEAN ON BOARD, MARKED “FREIGHT PREPAID“CONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAYTEL: 1
13、47-4536-2435 FAX: 147-4536-2435NOTIFY: SAME AS CONSIGNEECHARGES 71B: ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.单证审核题（答案）(1) *40A： REVOCABLE
14、改为 IRREVOCABLE(2) *31D： DATE 070915 PLACE NORW-AY 改为： DATE 070915 PIACE CHINA(3) *59: BEIJING CLOTHING MPORT & EXPORT C0 ，LTD 改为 ： BEIJING CLOTHING IMPORT & EXPORT C0 ，LTD (4) 32B： CURRENCY CNY AMOUNT l77 500-00 改为： CURRENCY USD AMOUNT l77 50000 (5) 42C AT SIGHT 改为： 30 DAYS AFTER SIGHT (6) 43P： ALLOWED 改为： NOT ALLOWED(7)43T： NOT AILLOWED 改为： ALLOWED(8)44A： TIANJING 改为：TIANJIN(9)44C： 20070820 改为： 20070915(10)45A： AS PER PROFORMA INVOICE N0EURO070615 DATED JUNE l5，2007改为： AS PER PROFORMA INVOICE N0BC070603 DATED JUNE 03，2007(11)45A： CIP STAVANGER 改为： FOB TIANJIN(12)46A： “FREIGHT
