单证实务期中考试卷与答案

.

象山县职业高级中学二O一四学年第一学期

《单证实务》期中考试卷〔满分100分

〔命题人：史敏

班级____________________学号_______成绩_______

一、请把下面的英文术语翻译成汉语〔每个1分,共25分

APPLICANT BENEFICIARY

DATE OF ISSUE DRAWEE

PARTIAL SHIPMENT PORT OF LOADING

BILL OF LOADINGL/CNO.

QUANTITY LATEST SHIPMENT

SHIPPING MARKS GOODS DESCRIPT

AT SIGHT UNIT PRICE

LETTER OF CREDIT AMOUNT

CLEAN ON BOARDTO ORDER

FREIGHT PREPAID EXPIRY

CONTRACT INSURANCE

IRREVOCABLE

PAYMENT

USD75820.00<大写表述>

二、根据合同审核信用证,找出不符点并改正〔每处3分,共30分

SALES CONFIRMATION

Seller：SHANGHAI FOREIGN TRADE CORP. NO. ZCM9368

151 JINLIN ROAD, SHANGHAI,CHINADate：SEP 27,2004

Buyer：MOUN CO., LTD

NO. 443, 249 ROAD BANGKOK,THAILAND

The undersigned Sellers and Buyers have agreed to clo the following

transaction according to the terms and conditions stipulated

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.

below：

Name Of Commodity And

Quantity Unit Price Amount

Specification

CIF BANGKOK

USD9.00 /KG

ISONIAZID BP98

2,000 KGS

USD18000.00

SHIPMENT：To be effected before 041220 from shanghai to BANGKOK,

THAILAND with partial shipment not allowed and

transshipment allowed．

PAYMENT：By L/C at sight

PACKING ：20KGSIN ONE NEW AND EXPORTWORTHY BAG

SHIPPING MARKS：N/M

INSURANCE：To be covered by the ller for 110% of invoice value

againstAll Risks and War Risks as per ocean

marine cargo claus and ocean marine cargo war

risks claus of P．I．C．C ．dated 1/1/1981.

The Buyer The Seller

MOUN CO., LTD SHANGHAI FOREIGN TRADE CORP.

2.国外来证

SEQUENCE OF TOTAL *27： 1/1

FORM DOC CREDIT *40 A： REVOCABLE

DOC CREDIT NUM *20： BKKB1103043

DATE OF ISSUE 31 C： 001103

DATE/PLACE EXP*31 D：DATE 050105 PLACE CHINA

APPLICANT *50：MOU CO., LTD

NO. 443, 249 ROAD BANGKOKTHAILAND

BENEFICIARY *59： SHANGHAI FOREIGN TRADE CORP.

15 JINLIN ROAD, SHANGHAI, CHINA

AMOUNT*32 B: USD 18000.00

THOUSAND ONLY>

AVAIL WITH BY *41 D：ANY BANK IN CHINABY NEGOTIATION

DRAFTS AT 42 C：AT SIGHT

DRAWEE 43 D： ISSUING BANK

PARTIAL SHIPMT 43 P： NOT ALLOWED

TRANSSHIPMENT 43 T：NOT ALLOWED

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.

PORT OF LOADING 44 A：CHINA MAIN FORT, CHINA

PORT OF DESTINATION 44 B：BANGKOK, THAILAND

LATEST SHIPMENT 44 C： 051220

GOODS DESCRIPT. 45 A： 2,000 ZID BP98

AT USD9.00 PER KG CIF BANGKOK

DOCUMENTS REQUIRED46 A :

+ MANUALLY SIGNED COMMERCIAL INVOICE INDICATING THIS L/C NUMBER

+ FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER

OF SHIPPER MARKED FREIGHT COLLECT AND NOTIFY APPLICANT

+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR

120 PERCENT OF THE INVOICE VALUE,COVERING ALL RISKS AND WAR RISK AS

PER OCEAN MARING CARGO CLAUSESAND OCEAN MARING CARGO WAR RISK CLAUSES

DATED JANUARY 1,1981.

CHARGES 71 B ： ALL BANKING CHARGES OUTSIDE THAILAND ARE FOR

BENEFICIARIES’ ACCOUNT.

PRESENTATION PERIOD 48：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS

AFTER THE DATE OF SHIPMENT WITHIN VALIDITY OF

THIS CREDIT.

CONFIRMATION *49： WITHOUT

ADDITIONAL CONDITION 47 A：

THIS IS THE OPERATIVE INSTRUMENT SUBJECT TO THE UCP500<1993

REVISON>.

**********

经审核信用证存在如下问题：

〔1

〔2

〔3

〔4

〔5

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.

〔6

〔7

〔8

〔9

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三、制单题〔请根据所给出的信用证制作汇票、发票、装箱单,每单据15分,共45分

L/C 样 本

ISSUING BANK52A: SAIBJPJT SAHI BANK LTD, TOKYO

FORM OF DOC. CREDIT *40 A : IRREVOCABLE

DOC. CREDIT NUMBER *20 : LC-410-046405

DATE OF ISSUE 31C : 071022

EXPIRY *31 D: DATE 080115 PLACE CHINA

APPLICANT *50 : SUMITOMO CORPORATION

199 OAA OSAKA, JAPAN

BENEFICIARY *59 : GUANGDONG YUE FENG TRADING CO.

NO.31 ZHEN AN ROAD GUANGZHOU, CHINA

AMOUNT *32B : CURRENCY USD AMOUNT 95,200.00

AVAILABLE WITH /BY *41D: ANY BANK BY NEGOTIATION

DRAFT AT ······ 42C: DRAFTS AT SIGHT

FOR FULL INVOICE VALUE

DRAWEE 42A : SAIBJPJT SAHI BANK LTD, TOKYO

PARTIAL SHIPMENTS 43P : ALLOWED

TRANSSHIPMENT 43T : ALLOWED

LOADING IN CHARGE 44A : GUANGZHOU

FOR TRANSPORT TO 44B : OSAKA, JAPAN

LATEST DATE OF SHIP. 44C : 071231

DESCRIPT. OF GOODS 45A :

HALF DRIED PRUNE 2008CROP

GRADE SPEC QNTY UNIT PRICE

A L:700CASE M:700CASE 1,400 26.0 CFR OSAKA

B L:1400CASE M:1400CASE 2,800 21.0 CFR OSAKA

.

PACKING： IN WOODEN CASE, 12KGS PER CASE

DOCUMENTS REQUIRED 46A:

+2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER

OF SHIPPER AND BLANK ENDORSED AND MARKED "FREIGHT PREPAID"

ANDNOTIFYSUMITOMO CORPORATION OSAKA.

+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE<3> INDICATING

APPLICANT’S REF. NO. SCLI-98-0474 .

+PACKING LIST IN TRIPLICATE

+MANUALLY SIGNED CERTIFICATE OF ORIGIN

+CERTIFICATE OF WEIGHT AND QUALITY IN TRIPLICATE.

ADDITIONAL COND. 47A :THIS DOCUMENTARY CREDIT IS SUBJECT TO

《UCP600》.

DETAILS OF CHARGES 71B :ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR

ACCOUNT OF BENEFICIARY

PRESENTATION PARIOD 48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS

AFTER THE DATE OF SHIPMENT, BUT WITHIN THE

VALIDITY OF THE CREDIT.

补充资料：

发票：98IN-C314 发票日期：2007年11月18日

提单：GSOK30088提单日期：2007年12月08日

船名：CHANG GANG V. 98097H

集装箱：2×20’ FCL CY/CY

TRIU 1567537 SEAL 08133

KHLU 6206867 SEAL 08134

净重：12.00KGS/CASE

毛重：14.00KGS/CASE

尺码：〔20×10×10CM/CASE

SHIPPING MARKS〔唛头

SC

NOS1-4200

OSAKA

MADE IN CHINA

1. 把下列中标有〔1~〔12的地方填写完整。〔12分

Bill Of Exchange

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.

Drawn under 〔1

L/C NO 〔2

Dated 〔3

Payable with interest ….%……per annum

NO 〔4 Exchange for〔5

〔6 ,China〔7

AT 〔8sight of this FIRST of Exchange

unpaid>

Pay to the order of〔9

the sum of 〔10

TO: 〔11

〔12

2.根据信用证要求制作一份商业发票〔18分

COMMERCIAL INVOICE

To: INVOICE NO :

INVOICE DATE :

L/C NO. :

L/C DATE :

Exporter:

Transport details: From To

Marks And Description Of GoodsQuan-TitUnit Price Amount

Numbersy

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.

SAY TOTAL:

3.根据信用证要求制作一份装箱单〔15分

PACKING LIST

To: INVOICE NO :

INVOICE DATE :

L/C NO. :

L/C DATE :

Exporter:

Transport details: From To

MARKS AND DESCRIPTION OF GOODSQUAN-T

N.W G.W MEAS

NUMBERSITY

S>

.

SAY TOTAL:

参考答案

一、请把下面的英文术语翻译成汉语〔每个1分,共15分

Applicant 开证申请人 Beneficiary 受益人

Partial shipment 分批装运 Port of Loading 装运港

Commercial Invoice 商业发票

Packing List 装箱单

Bill of lading 提单

GSP certificate of origin 普惠制原产地证

Bill of Exchange 汇票

Shipping advice 装运通知

Shipping Mark 运输标志〔唛头 水渍险

sales confirmation 销售确认书

unit price 单价

Telegraphic Transfer 电汇

D/P 付款交单

Letter of Credit 信用证

二、根据合同审核信用证,找出不符点并改正〔每处3分,共30分

经审核信用证存在如下问题：

〔140A:REVOCABLE 改为： IRREVOCABLE

〔231 C： 001103 改为： 041103

〔350： MOU CO.,LTD 改为： MOUN CO.,LTD

〔459：15 JINLIN ROAD 改为： 151 JINLIN ROAD

〔532 B:EIGHTY THOUSAND改为：EIGHTEEN THOUSAND

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.

〔643 T：NOT ALLOWED 改为： ALLOWED

〔744 A： CHINA MAIN FORT改为： SHANGHAI

〔844 C： 051220 改为： 041220

〔946 A :FREIGHT COLLECT 改为： FREIGHT PREPAID

〔1046 A120 PERCENT, 改为： 110 PERCENT,

三、制单题〔请根据所给出的信用证,按题意完成各小题,共55分

BILL OF EXCHANGE

Drawn under <1>SAIBJPJT SAHI BANK LTD, TOKYO

L/C NO〔2 LC-410-046405

Dated〔3071022

Payable with interest % per annum

No.〔4 98IN-C314 Exchange for 〔5USD 95,200.00GUANGZHOUChina

200813

At <7> ****** sight of this of Exchange < Second of

FIRST

exchange being unpaid>

Pay to the order of BANK OF CHINA, GUANGDONG BRANCH 或

其指定人

金额

The sum of 〔8SAT US DOLLARS NINTY FIVE THOUSAND TWO HUNDRED ONLY.

此致

To〔9SAIBJPJT SAHI BANK LTD, TOKYO

GUANGDONGYUE FENG TRADING CO.

LIFENG

4、根据信用证要求制作一份商业发票〔16分

COMMERCIAL INVOICE

Mesrs: SUMITOMO CORPORATIONINVOICE NO : 98IN-C314

199 OAA OSAKA, JAPA INVOICE DATE : DEC.18,2007

L/C NO. :LC-410-046405

L/C DATE :071022

Exporter: GUANGDONG YUE FENG TRADING CO.

NO.31 ZHEN AN ROAD GUANGZHOU, CHINA

Transport details: FromGUANGZHOU ToOSAKA, JAPAN By SEA

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.

MARKS AND DESCRIPTION OF QUANTITY UNIT PRICE AMOUNT

NUMBERSGOODS

SC

NOS1-4200 CFR OSAKA

OSAKA A L:700CASE M:7001400 26.00 36400

MADE IN CHIN

B L:1400CASE 2800 21.00 58800

M:1400CASE

PACKING：IN WOODEN

12KGS PER CASE

TOTAL USD95200.00

SAY TOTAL: US DOLLARS

NINTY FIVE THOUSAND TWO HUNDRED ONLY.

APPLICANT’S REF. NO. SCLI-98-0474 .

GUANGDONGYUE FENG TRADING CO.

LIFENG

5、根据信用证要求制作一份装箱单〔12分

PACKING LIST

MARKS DESCRIPTION OF QUANTITY

AND GOODS

NUMBERS

N.W G.W MEANS.

SC

NOS1-2800

12/16800 14/19600 0.002/2.8 OSAKA A L:701400

MADE IN M:700CASE

12/33600 14/39200 0.002/5.6 CHINA 2800

B L:1400CASE

M:1400CASE

PACKING：IN W

CASE,

12KGS PER CASE

TOTAL 4200 50400 58800 8.4

SAY TOTAL:SAY FOUR THOUSAND TWO HUNDRED CASES ONLY.

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