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1、2 0 1 0年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据下述合同内容审核信用证，指岀不符之处，并提岀修改意见分）（36SALES CONTRACTTHE SELLERNO. WILL09068SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1,2009NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED A T: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Con
2、tract is made by and betwee n 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 con diti ons stipulated below:Commodity & Specificati onQua ntityPrice TermsUnit priceAmou ntWORK SHORT TROUSERS - 100 PCTORD
3、ER COTTON TWILL AS PER , D0900326 PCT 100 WORK SHORTTROUSERS - ORDER TWILL AS PER COTTON ,D09003273000 PCS5000 PCSCIF ANTWERPUSD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 500.00Y: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLTotal amou ntPack in g: IN CARTONS OF 50 P
4、CS EACH Shippi ng Mark: AT SELLERS OPTIONTime of Shipme nt: DURING AUG. 2009 BY SEALoadi ng Port and Desti natio n: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipme nt and Tra nsshipme nt: ARE ALLOWEDIn sura nee: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE V ALUEAGAINST ALL RISKS AND W
5、AR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payme nt: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TOth DAY REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15AFTER THE FORESA
6、ID TIME OF SHIPMENT.SELLERBUYERNU BONNETERIE DE GROOTE SHANGHAI WILL TRADING CO., LTDLJSKOUT 张 平ISSUE OF DOCUMENTARY CREDIT1/1SEQUENCE OF TOTAL ： 27:IRREVOCABLE40A: FORM OF DOC.CREDIT ： 132CD6372730DOC.CREDIT NUMBER：20:090715：31C: DATE OF ISSUEUCP LATEST VERSION ：40E: APPLICABLE RULESBELGIUM PLACE I
7、N ：DATE 090910 31D: DATE AND PLACE OF EXPIRY51D:APPLICANT BANK ：ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ： SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA19 500.00 ： C
8、URRENCY USD AMOUNT 32B: AMOUNT41A:A VAILABLE WITH -BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS AT 30 DAYS AFTER SIGHTNU BONNETERIE DE GROOTE 42A:DRAWEE ： NOT ALLOWED ：43P:PARTIAL SHIPMTSALLOWED ：43T:TRANSSHIPMENT ANY CHINESE PORT ： 44E:PORT OF LOADINGANTWERP, BELGIUM44F:PORT OF DISCHARGE ： 090815
9、：44C:LATEST DATE OFSHIPMENT45A:DESCRIPTION OF GOODS + 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL A T EUR10.50/PC AS PERWILL09068.ORDER D0900326 AND SALES CONTRACT NUMBER + 5000 PCS SHORT TROUSERS - 100PCT COTTON TWILL A T EUR12.00/PC AS PERORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.CFR ANTW
10、ERP SALES CONDITIONS:PACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TOORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT4.CERTIFICA TE OF ORIGIN.3. PACKING LIST IN QUADRUPLIC
11、ATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY .4. INSURANCE POLICY/CERTIFICA TE ISSUED IN DUPLICA TE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE V ALUE. INSURANCE POLICY/CERTIFICA TE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY , ARE PAYABLE IN BELGI
12、UM IRRESPECTIVE OF PERCENTAGE 47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THERIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES : ALL CHARGES ARE TO BE BORN BY BENE
13、FICIARY48: PERIOD FOR PRESENTATION : WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDITWITHOUT : CONFIRMATION INSTRUCTION49:经审核信用证后存在的问题如下：答案审证31C .1 开证日期不符，根据合同，开证日期应为之前； 09070212 31D 有效期不符，根据合同，有效期应为 090915 ；331D 到期地点不符，根据合同，到期地点应在中国；4 59 受益人名称不符，受益人名称应为” SHANGHAI WIL
14、L TADING CO.,LTD.” ；5 32B 信用证金额不符 , 根据合同，信用证金额应为 USD91500.00 ；642C 汇票付款期限不符 , 汇票付款期限应为” AT SIGHT” ；7 42A 汇票受票人有误 , 汇票受票人应为开证行( ING BELGIUMNV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT ) 或付款行，不应是开证申请人；8 43P 应为允许分批装运；9 44E 装运港不符，装运港应为” SHANGHAI10. 44C 最迟装运期不符 , 最迟装运期应为 090831 ；11 45A 品名不符，品名应为” WORK S
15、HORT TROUSERS”;12. 45A 单价币别不符，单价币别应为” USD”，不应为” EUR”；13 45A 贸易术语不符， 贸易术语应为” CIF” ，不应为” CFR” ;14. 45A 合同号有误，应为 WILL09068;15 46A 提单 运费项 目 应注 明” FREIGHT PREPAID” , 不 应 为” FREIGHTCOLLECT”；16 46A 保 险 单 的 保 险 金 额 应 为 发 票 金 额 的 ”110PCT ” , 不 应 为 ”120PCT ”；1;” SKAR RISALL RIKS ANDWA17 46 保险险别应为“18 71B 所有费用由受益人负担不合理19. 48 交单期应为装运日期后” 15 天” ,不应是装运日期后“ 5 天”。20. 50 申请人有误，应为 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 69090MEUE BELGIUM;分）（ 34 二、根据所给资料审核并修改已填制错误的汇票、提单、保险单资料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHI
