单证员六套练习答案

练习一（答案）
一、单项选择题ABCAB CABBD DBBCB DBBCB
二、判断题√×√×√×××√×√√√×××√√√×
三、根据合同内容审核信用证，指出不符之处并提出修改意见。

（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE
应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE
（2）BENEFICIARY: GU TAI TEXTILES I/E CORP.
应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.
（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00
（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY
应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY
（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009
（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”
（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%
应改为10%
（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK
（9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN
应改为100% COTTON GREY LAWN
(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY
四、单据缮制与操作（每空格1分，共40分）
请根据下面所给信用证以及相关资料缮制商业发票、汇票、一般原产地证书各一份
13)TOTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.
14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.
15)SHANGHAI FUJI GARMENTS GROUP CO .LTD
XXX
BILL OF EXCHANGES
No.:(1)MN8866
For:2)USD96,000.00 (3-4)OCT 25,2009 SHANGHAI,CHINA
(amount in figure) (place and date of issue)
At(5) ******** sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6)BANK OF CHINA ,SHANGHAI BRANCH the
sum of
(7) SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.
(amount in words)
Drawn under (8) NATIONAL PARIS BANK
L/C No. (9) WCBN2009 Dated(10) SEP. 18,2009
To:11) NATIONAL PARIS BANK
24 MARSHAL AVE DONCASTER MONTREAL, CANADA
For and on behalf of
(12) SHANGHAI FUJI GARMENTS GROUP CO .LTD
XXX
练习二（答案）
一、单项选择题DBBAD DBDCA CADBB CCDAB
二、判断题√√×××××√×√√√×√√××√√×
三、根据合同内容审核信用证，指出不符之处并提出修改意见。

（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE （2）BENEFICIARY: GU TAI TEXTILES I/E CORP.应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.
（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00
（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY
（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009
（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”
（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%应改为10%
（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK
（9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN应改为100% COTTON GREY LAWN
(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY
四、单据缮制与操作（每空格1分，共40分）
（一）请根据下面所给信用证以及相关资料缮制商业发票、一般原产地证书各一份
13)TOTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.
14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.
15)SHANGHAI FUJI GARMENTS GROUP CO .LTD
XXX
（二）根据下列所给资料，制作受益人证明一份。

CATICO IMPORT AND EXPROT CORP.
87 LIANHU ROAD,NANJING, CHINA
BENEFICIARY’S CERTIFICATE （1分）
MESSERS:FLY TRAVEL GOODS I/E GROUP（1分） DATE:B/L MAR.4, 2010之后（1分）
PLACE:NANJING,CHINA（1分）
RE: L/C NO.: 894010151719（1分） INVOICE NO:SUNJA0306 （1分）
WE HEREBY INFORM YOU THAT THE GOODS UNDER ORDER NO.8561 HAVE BEEN SHIPPED ON 日
期(2010.3.4之前) （2分）AND ALL THE REQUIRED DOCUMENTS HAVE BEEN FAXED TO YOU IN
ONE WEEK AFTER SHIPPING DATE.（2分）
CATICO IMPORT AND EXPROT CORP. （1分）
练习三（答案）
一、选择题 BBADC BBBAD BCCBD BCCCC
二、判断题 FTTFT FTFTT TFFFT TTFFT
三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。

1、31 D：DATE 20091001 PLACE APPLICANT’S COUNTRY——DATE 20091030 PLACE BENEFICIAL’S COUNTRY
2、50：203 LODIA HOTEL OFFICE 1564——203 LODIA HOTEL OFFICE 1546
3、N0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINA——N0.529，QIJIANG ROAD HE DONG DISTRICT,NANJING CHINA
4、42C：DRAFT AT 90 DAYS AFTER SIGHT——DRAFT AT 90 DAYS AFTER B／L DATE
5、43P：NOT ALLOWED——ALLOWED
6、44C：2009103l——20091002
7、45A：U/P：HKD 390.00/MT——U/P：USD 390.00/MT 8、45A：CIF BUSAN KOREA——CFR BUSAN KOREA
9、SHIPPING MARK：ST05—016 BUSAN KOREA应删除 10、46A：MARKED FREIGHT TO COLLECT——MARKED FREIGHT PREPAID
11、46A：应增加No solid wood packing certificate issued by manufacturer条款
四、单据缮制与操作（每空格1分，共38分） 1)Issuer
KKK TRADING CO., LTD.
HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA 商 业 发 票 COMMERCIAL INVOICE
2)TO
NEO GENERAL TRADING CO.
P.O. BOX 99552, RIYADH 22766, KSA 3)INVOICE NO.
2009SDT0001 4)INVOICE DATE
DEC.13,2009 5)Transport Details
FROM SHANGHAII PORT TO DAMMAM PORT, SAUDI ARABIA BY SEA
6)S/C NO
NEO20090116
7)S/C DATE Nov. 8, 2009 8)L/C NO 0011LC123756
9)ISSUED BY
AL RAJHI BANKING AND INVESTMENT CORP.
10)Marks and Numbers 11)Description of Goods 12)Quantity 13)Unit Price 14)Amount
ROSE BRAND 178/2009 RIYADH C/NO.:1-1750 ROSE BRAND CANNED
MUSHROOMS PIECES & STEMS 24 TINS X 227 GRAMS
NET WEIGHT (G.W. 425GRAMS)
1750CTNS
CFR DAMMAM USD7.80/CTN
USD13,650.00
TOTAL
1750CTNS
USD13650.00
15)TOTAL VALUE (IN WORDS) :SAY U.S.DOLLARS THIRTEEN THOUSAND SIX HUNDRED AND FIFTY ONLY.
16) KKK TRADING CO., LTD.
XXX
1）Shipper
KKK TRADING CO., LTD.
HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA TEL: 0086-25-4715004 FAX: 0086-25-4711363
（4）B/L No.
123456789
中远集装箱运输有限公司 COSCO CONTAINER LINES
TLX: 33057 COSCO CN FAX: +86(021) 6545 8984
ORIGINAL 2） Consignee
TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP
Port-to-Port or Combined Transport
BILL OF LADING
RECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.
SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully).
*Applicable Only When Document Used as a Combined Transport Bill of Lading.
3）Notify Party
NEO GENERAL TRADING CO.
P.O. BOX 99552, RIYADH 22766, KSA
TEL: 00966-1-4659220 FAX: 00966-1-4659213
Pre - carriage by
Place of Receipt
5） Ocean Vessel Voy. No. MAYFLOWER V.129
6）Port of Loading SHANGHAI PORT, CHINA 7）Port of Discharge
DAMMAM PORT, SAUDI ARABIA
Place of Delivery
练习四（答案）
一、单项选择题月份 ADAAB DBBBC CCABB CCBDB
二、判断题 FTTTT TFFFT TFFFF TTFTF
三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。

1.汇票的付款期限不符，应为即期，而不是见票20天。

2.分批运输规定与合同不符，应为ALLOWED，而不是NOT ALLOWED。

3.投保险别与合同不符，应为F.P.A，而不是ALL RISKS AND WAR RISKS。

4.信用证商品单价与合同不符，应为USD8.10，而不是USD
5.10。

5.投保加成与合同不符，应为发票金额的110%，而不是120%。

6.信用证的到期日有误，不是090820，而应该在该日期之后的15日内
7.开证申请人的地址有误，不是7-23,OHTAMACHI,NAKA-KU,YOKOHAMA,，而是3-72,OHTAMACHI,NAKA-KU,YOKOHAMA
8.装运期有误，不是AT THE LATEST JULY 30,2009，而是Before August 20,2009 9. 合同号码有误，不是03TGA82711，而是03TGA28711
10.贸易术语有误，不是CFR AKITA，而是CIF AKITA
四、操作题（40分）(一)根据已知资料制作商业发票、商业汇票（本题共31分）
1、商业发票
（1）COMMERCIAL INVOICE
TO: （2） PICHLER VERTRIEBS GMBH. NFG. KG
KINDERMANNGASSE 9, A-8020 GRAZ，AUSTRIA
INVOICE NO.: （3）PC05A031
INVOICEDATE:（4）MAR.15,2007
S/C NO.: （5）PIC 01-1330
S/C DATE: （6） FEB.02,2007
FROM(7) FUZHOU TO(8) GRAZ BY (9) SEA/VESSLE
(15) TOTAL AMOUNT IN WORDS: SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLY.
(16)ISSUED BY FUZHOU CHENXI LEATHER PRODUCTS CO., LTD.
XXX
2、汇票缮制（本题共14分，其中第2空2分，其余各空格1分）
Bill of Exchange
No. (1) PC05A031
For (3) USD95,000 (2) APR.2, 2007 , FUZHOU
(amount in figure) (place date of issue)
At (4)90 day’s sight of this FIRST bill of exchange (SECOND being unpaid)
Pay to the order of (5) AGRICULTURAL BANK OF CHINA, THE FUZHOU (FUJIAN BRANCH)
the sum of SAY US DOLLARS NINTY FIVE THOUSAND ONLY (6)
(amount in words)
Value received for (7) 20,000 PCS of (8) CAMPING CHAIRS (quantity) (name of commodity)
Drawn under (9) BANK AUSTRIA AG VIENNA
L/C No. (10) AKB0700278 Dated (11) FEBRUARY 11 ,2007
(12)To:
AGRICULTURAL BANK OF CHINA,
THE FUZHOU (FUJIAN BRANCH)
(13) FUZHOU CHENXI LEATHER PRODUCTS CO., LTD. XXX
(signature)
for and on behalf of
（二）请根据下列所给内容缮制装船通知。

（本大题共10分，每空格1分）
（1）TO: WEILI INT’L TRADING CORP. （2）DATE: 2007.3.23（22-25）
（3）COMMODITY： BAGS （4）QUANTITY：11200PCS （5）PACKAGE： 500CTNS （6）AMOUNT：USD22，000.00
（7）PORT OF LOADING：SHANGHAI （8）PORT OF DESTINATION：HUMBURG （9）DATE OF SHIPPMENT：MAR.22，2007
（10）VESSEL’S NAME:CMA CGM NEPTUNE V.485W
练习五（答案）
一、单项选择题CBCBC AABBB CCBBB AABBD
二、判断题×√×√××√×√×××√×√×××√×
三、试根据下列合同条款，审查国外来证，如发现有不妥之处，请提出修改意见。

1．信用证有效期：2009年6月30日应为2009年8月15日 2．信用证到期地点：美国应为福州
3．受益人：FUZHOU TEXTILES EXP.&.IMP CORP 应改为FUZHOU TEXTILES IMP &. EXP. CORP
4．汇票期限：DRAFTS AT 30 DAYS’ SIGHT应为DRAFTS AT SIGHT 5．分批装运：PROHIBITED应为PERMITTED
6．装运期：2009年6月30日应为2009年7月31日 7．S/C NO：GL25013应改为GD25013
8．49393(014429) 600 PIECES USD15.00应改为49393(014428) 600 PIECES USD15.00
9. PRESENTATION PERIOD：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT应改为WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT
10．CONFIRMATION WITHOUT 应改为CONFIRMATION WITH
四、操作题（40分）
参考答案：
1、商业发票
（1）COMMERCIAL INVOICE
TO: （2） PICHLER VERTRIEBS GMBH. NFG. KG
KINDERMANNGASSE 9, A-8020 GRAZ，AUSTRIA
INVOICE NO.: （3）PC05A031
INVOICEDATE:（4）MAR.15,2007
S/C NO.: （5）PIC 01-1330
S/C DATE: （6） FEB.02,2007
FROM(7) SHANGHAI TO(8) GRAZ BY (9) SEA/VESSLE
(15) TOTAL AMOUNT IN WORDS: SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLY.
(16)ISSUED BY HANGZHOU HAIWU LEATHER PRODUCTS CO., LTD. XXX
2. 船公司证明（10分）
Itinerary Certificate
To whom it may concern: （2分）SHANGHAI
Re : S.S SHENGLI V.98
This Is To Certify That S.S. Shengli V.98 Flying The People’S Republic Of China Flag（3分） Will Not Call At Any Israeli （2分）Ports During This Present Voyage , According To The Schedule, And So Far As We Know That It’S Not Blacklisted By The Arab Countries. （2分）
Signature(船公司/代理签字）
（1’）
3.汇票（本题共14分, 第2空格2分，其余各空格1分）
No. (1) PC05A031
For (3) USD95,000 (2) APR.2, 2007 , HANGZHOU
(amount in figure) (place date of issue)
At (4)90 day’s sight of this FIRST bill of exchange (SECOND being unpaid)
Pay to the order of AGRICULTURAL BANK OF CHINA, THE HANGZHOU (ZHEJIANG BRANCH)
(5) the sum of SAY US DOLLARS NINTY FIVE THOUSAND ONLY (6)
(amount in words)
Value received for (7) 20,000 PCS of (8) CAMPING CHAIRS (quantity) (name of commodity)
Drawn under (9) BANK AUSTRIA AG VIENNA
L/C No. (10) AKB0700278 Dated (11) FEBRUARY 11 ,2007
(12)To:
AGRICULTURAL BANK OF CHINA,
THE HANGZHOU (ZHEJIANG BRANCH)
(13) HANGZHOU HAIWU LEATHER PRODUCTS CO., LTD.
(signature)
for and on behalf of
练习六（答案）
一、单项选择题CCDAD ADACA CBBDB CBABA
二、判断题×√√××××√√×√×√×√××√√×
三、审证20%（根据所给合同审核信用证，指出信用证存在的问题并提出具体的改证要求
1.种类错：不是TRANSFERABLE, 是CONFIRMED
2.到期日时间太短：090501, 应改为090614
3.受益人的名称有误：ITD,SHANHAI 改为，LTD，SHANGHAI
4.汇票类型错30 DAYS AFTER SIGHT 改为AT SIGHT
5.分批规定PROHIBITED 错误改为PERMITTED
6.最迟装运期时间太短APR.30,2009 改为MAY 30, 2009
7.集装箱尺码应为20 8.单价中的计量单位应是KGS
9.发票应该手签并加合同号码SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING CONTRACT NO.
10.提单的唛头有误
DIMETHOATE 96PCT TECH
VIPESCO HANOI
GROSS WT.
NET WT.
DATE OF MFG.
DATE OF EXP.
四、操作题（共40分）
TO: （1）PETRICO INTERNATIONAL TRADING CORP.
UO SHEPPARD ARENUE EAST SUITE 406 WILLOWDALE ONTARIO CANADA M2K W2
INVOICE NO. :（2） 08XW10 S/C NO.: （4）XW08120012T
INVOICE DATE:（3）MAR.12,2008 S/C DATE: （5）FEB.19,2008
FROM(6) GUANGZHOU，CHINA TO(7) TORONTO,CANADA VIA(8) HONGKONG BY (9) SEA
(16) TOTAL AMOUNT IN WORDS: SAY ONE HUNDRED AND ONE THOUSAND ONLY
（二）请根据信用证及相关资料缮制GSP原产地证 FORM A (本大题共15分，第5空2分，第6空2 分，第8空2分，第9空2分，其余每个空1分)
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