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1、国际贸易单证与结算考试试卷一、选择题（每题1分，共10分）1把票据投入流通环节的第一个票据行为是（ ）。A付款 B. 提示 C. 出票 D. 背书2某公司签发一张汇票，上面注明“At 90 days after sight”，则这是一张（ ）。A即期汇票 B远期汇票C跟单汇票 D光票3属于汇票必要项目的是（ ）。A“付一不付二”的注明 B付款时间C对价条款 D禁止转让的文字4.属于顺汇方法的支付方式是（ ）。A汇付 B托收 C信用证 D银行保函5. DPTR意指（ ）。A付款交单B承兑交单C付款交单凭信托收据借单D承兑交单凭信托收据借单6. 背书人在汇票背面只有签字，不写被背书人名称，这是（
2、）A限定性背书B特别背书C记名背书D空白背书7. 承兑以后，汇票的主债务人是（ ）A出票人 B持票人 C承兑人 D保证人8. 来料加工贸易和补偿贸易中常常使用的信用证是（ ）A.对开信用证 B.循环信用证 C.对背信用证 D.预支信用证9. 收款最快，费用较高的汇款方式是（ ） A.T/T B.M/T C.D/D D.D/P 10. 审核单据，购买受益人交付的跟单信用证项下汇票，并付出对价的银行是（D ）。 A开证行 B保兑行 C付款行 D议付行二、名词解释 （每题4分，共20分）1.票据2.票汇3.对背信用证4.承兑交单5.保兑信用证三、简答题 (共20分)1请回答国际结算方式中信用证结算方
3、式的业务流程。（8分）2请回答汇付结算方式的的优势和劣势。（8分）3. 请回答什么是记名背书，记名背书与限制性背书的区别是什么？（4分）四、国际贸易单证业务操作（请根据已给出的信用证信息，填制相关国际贸易单据，每空2分，共50分）XYZ INTERNATIONAL BANK,LTD.18 Park Street, SingaporeTELEGRAPHIC ADRESS:”XYZINTL”TELEX NO 25647 XYZSIG RSIrrevocable Documentary Credit Numer 262618Date of Issue: 20/01/2010 (D/M/Y)Expir
4、y Date and Place for Presentation:Expiry Date: 15/03/2010 (D/M/Y)Place of Presentation: ShanghaiApplicant: Topway Garment Co., 100 Orchard Road SingaporeBefnficiary: Shanghai Dongxu I/E Company 123 Dongxu Rd., Shanghai, ChinaAdvising Bank: Reference No. 220002Bank of China, ShanghaiAmount: USD 76,00
5、0.00(United States Dollars Seventy Thousand Only)Partial Shipment allowed not allowedCredit available with Nominated Bank: by payment at sight by deferred payment at by acceptance of drafts at by negotiation against the documents detailed hereinand beneficiarys drafts drawn on us at sightTransshipme
6、nt allowed not allowedInsurance covered by buyersShipments as defined in UCP600 From shanghai for transportation to SingaporeNot later than 28/02/2010 (D/M/Y)Documents Required(in three-fold unless otherwise specified):1.Signed commercial invoice2. Packing list showing details of colour/size/quantit
7、y assortment.3.Insurance policy endorsed in blank covering all risks and war risks as per CIC4. Full set of clean on board Bill of lading made out to order and endorsed in blank, marked Freight Prepaid and notifying us and applicant.5.China-Singapore Free Trade Area Preferential Tariff Certificate o
8、f Origin, 1 in original.Evidencing shipment of :Ladies Coat. St 20855 500 Pcs at USD 25.00/pc; St 20858 1500 pcs at USD32.50/pc; St 20756 500pcs at USD29.50/pc; CIF Singapore.As per Sales Confirmation No DX10-2567. Packing: each in a polybag, about 25pcs to a normal export carton.Other conditions:Al
9、l documents must be presented to Bank of China for negotiation.Bank charges out of Singapore are for beneficiarys account.Documents to be presented within 15days after shipment but within the validity of the credit(一) 商业发票 (答案写在答题纸上，请将题号写清楚。假设上述信用证下的货物于最迟装运日装运)上海东旭进出口公司SHANGHAI DONGXU IMPORT/EXPORT
10、COMPANY123，Dongxu Road, Shanghai, ChinaTo:（1） Invoice No: （2） COMMERCIAL INVOICE Date: （3） S/C no: （4） From （5） To （6）L/C No. （7） Issused by （8）Marks &NumbersQuantities and DescriptionsUnit priceAmountN/M （9） （10） （11） CIF SINGAPORE TOTAL AMOUNT: USD76000.00PACKING:EACH IN A POLYBAG, ABOUT 25PCS TO
11、A NORMAL EXPORT CARTON （12）(二)原产地证（该信用证下的货物于最迟装运日按要求装Mayday轮第356航次，从上海运往新加坡。共装100个纸箱，每箱毛重15.5千克。货物FOB价值71246美元。答案写在答题纸上，请将题号写清楚）1. Exporters name, address, country: （13）Certificate No:1234Certificate of OriginForm for China-Singapore FTAIssued in The Peoples Republic of China2.Producer”s name and ad
12、dress, if known:（14）3. Consignees name and address: （15）5.For official use only12. Invoiced value（2）4.Means of transport and route:（16）6.Item number17.Number and kind of packages ;description of goods（17）8.HS code6202.139.Origin criterionP10.Gross weight, quantity or other measures（18）11. Number and
13、 date of invoice（19）13.Declaration by the exporterThe undersigned hereby that the above details and statement are correct, that all the goods were produced in ChinaAnd that they comply with the origin requirements specified in the FTA for the good exported to SingaporeSHANGHAI, May 6, 2010 Place, date and signature of authorized sign
