根据下述合同内容审核信用证并指出不符之处。36分
审核信用证业务答案
根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditionsPACKING: In Carton. SHIPPING MARKS: TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDEN Partial shipment and transshipment are allowed. NOS.1- UP INSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May31,2013, valid for negotiation in China for further 15 days after timeof shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYERSHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze信用证：MT 700 ISSUE OF A DOCUMENTARY CREDIT SENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL27： 1 / 1FORM OF DOC.CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20：BCN1008675DA TE OF ISSUE31C：130612APPLICABLE RULES40E：UCP LATEST VERSION31D：DA TE 130630 PLACE IN SWEDENDA TE AND PLACE OFEXPIRY.APPLICANT50：HAZZE ABC HOLDINGBOX 1237, S-111 21HUDDINGE, SWEDEN BENEFICIARY59：SHANGHAI ANDY TRADING CO., LTD.NO. 126 WENHUAROAD,SHANGHAI, CHINA. AMOUNT32B：CURRENCY EUR AMOUNT 27,000.00A V AILABLE WITH/BY41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ...42C：30 DAYS AFTER SIGHTDRAWEE42A：HAZZE AB HOLDING 改为开证行PARTIAL SHIPMTS44P：NOT ALLOWEDTRANSSHIPMENT44T：NOT ALLOWEDPORT OF LOADING44E：TIANJIN, CHINAPORT OF DISCHARGE44F：STOCKHOLM, SWEDENLATEST SHIPMENT44C：130615DESCRIPTION OF GOODS 45A：1000 PCS OF GAS DETECTORS AS PER S/CNO.AD13007CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED46A：+ COMMERCIAL INVOICE SIGNED MANUALL Y INMT 700 ISSUE OF A DOCUMENTARY CREDITTRIPLICATE.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIEDBY CHAMBER OF COMMERCE.+ INSURANCE POLICY/CERTIFICATE INDUPLICATE ENDORSED IN BLANK FOR 110%INVOICE V ALUE, COVERING ALL RISKS AND WARRISK OF CIC OF PICC (1/1/1981).删+ FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILLSOF LADING MADE OUT TO ORDER MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT. ADDITIONAL CONDITION47A：+ ALL PRESENTATIONS CONTAININGDISCREPANCIES WILL ATTRACT A DISCREPANCYFEE OF USD50.00. THIS CHARGE WILL BEDEDUCTED FROM THE BILL AMOUNT WHETHEROR NOT WE ELECT TO CONSULT THE APPLICANTFOR A WAIVER.CHARGES71B：ALL CHARGES AND COMMISSIONS OUTSIDESWEDEN ARE FOR ACCOUNT OF BENEFICIARY.49：WITHOUTCONFIRMATIONINSTRUCTION答案：1. 31C 开证日期与合同不符，应为：2013年5月31日之前2. 31D有效期与合同不符，应为：2013年8月15日及该日之后3. 31D到期地点与合同不符，应为：CHINA4. 50开证申请人名称与合同不符，不是HAZZE ABC HOLDING，应为：HAZZE AB HOLDING5. 59受益人名称与与合同不符，不是SHANGHAI ANDY TRADING CO., LTD.，应为：SHANGHAI ANDYS TRADING CO., LTD.6. 32B货币名称与合同不符，应为：USD7. 32B信用证金额与合同不符，应为：275008. 42C付款期限与合同不符，应为：即期（写成AT SIGHT也得分）9. 42A受票人（写“付款人”也可）不应为开证申请人，应为：SWEDBANK（写“开证行”或“ISSUING BANK”也可）10. 44P不允许分批与合同不符，应为：允许（ALLOWED）11. 44T不允许转运与合同不符，应为：允许（ALLOWED）12. 44E装运港与合同不符，应为：SHANGHAI13.44C最迟装运期与合同不符，应为：13073114. 45A数量与合同不符，不是1000PCS，应为：100PCS15. 45A贸易术语与合同不符，I不是CIF STOCKHOLM，应为：FOB SHANGHAI16. 合同采用的贸易术语为FOB，46A不应该要求受益人提交保险单，应为：删除此条17. 46A海运提单要求注明“FREIGHT PREPAID ”，与FOB术语不符，应为：FREIGHT COLLECT18. 71B所有的费用和佣金由受益人负担不妥，应为：ALL CHARGES AND COMMISSIONS OUTSIDE SWEDEN ARE FOR ACCOUNT OF BENEFICIARY.。
根据合同内容审核信用证
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 200828, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In CartonsShipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED, IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALLDOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TOUS IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THESELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLANDAPPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLANDBENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 45,600.00AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT.PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY.CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODS IMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD, SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATEADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT.PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT, NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEFICIARY'S ACCOUNT.PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER: NO.WILL09068 SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between 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 conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHShipping Mark: AT SELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANK BRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT 精品文档word文档可以编辑！谢谢下载！。
外贸单证课堂练习附答案 (1)
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order
Transshipment:Allowed
Insurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT
44C: LATEST DATE OF SHIPMENT: 110710
45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER
remainingvalid for negotiation in China for further 15 days after the effected
shipment. L/C must mention this contract number. L/C advised by BANK OF
一、根据下述合同内容审核信用证,并指出不符之处。(36分)
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
2012年单证员考试国际商务单证缮制与操作真题试题及答案
Transshipment: AllowedI nsurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside China (the mainland of China) are foraccount of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to orderblank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLC Jack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH … BY: BANK OF CHINABY NEGOTIATION42C: DRAFTS AT …: 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. ANDCONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOAPPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSSWEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY ALOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981) 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：1．31D信用证到期时间错，应该是110815；2．31D信用证到期地点错，应该是CHINA；3．50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；4．59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；5．32B金额错，应该是USD75500.00；6．42C汇票期限错，应该是60 DAYS AFTER SIGHT；7．42A汇票付款人错，应该是开证银行；8．43T转运要求错，应该是ALLOWED；9．44E装运港错，应该是TIANJIN, CHINA；10．44F卸货港错，应该是KUWAIT；11．44C最晚装运日错，应该是110731；12．45A货物名称错，应该是MEN’S WIND BREAKER；13．45A合同号码错，应该是YM0806009；14．45A贸易术语错，应该是CIFC5KUWAIT；15．46A第2条提单抬头错，应该是MADE OUT TO ORDER；16．46A第2条提单运费显示错，应该是FREIGHT PREPAID；17．46A第5条保单加成错，应该是FOR 110% INVOICE VALUE；18．71B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。
2014单证操作审证题
2014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、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见。
(36分)SHANGHAI ANDYS TRADING CO., LTDSALES CONFIRMATIONContract No. LT1106009Date: June 5, 2011 The Seller: SHANGHAI ANDYS TRADING CO., LTDNO: 126 WENHUA ROAD, SHANGHAI, CHINAThe Buyer: HAZZE AB HOLDINGBOX 1237,S-111 21 HUDDINGE,SWEDENThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditionsPacking: In Carton. Shipping Marks:HAZZEAD2013007STOCKHOLM,SWEDENNOS.1-UPTime of Shipment: During JULY,2013Loading Port and Destination: From SHANGHAI, China to STOCKHOLM,SWEDENPartial shipment: allowedTransshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: By irrevocable L/C at sight which should be issued before MAY 31,2013 valid for negotiation in China for further 15 days after the effected shipment.Signed by:THE SELLER: THE BUYER:SHANGHAI ANDYS TRADING CO., LTD HAZZE AB HOLDINGCHINGPAN Hazze信用证:MT 700 ISSUE A DOCUMENTARY CREDITSENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: BCN1008675DA TE OF ISSUE 31C: 130612APPLICABLE RULES 40E: UCP LATEST VERSIONDA TE AND PLACE OF EXP. 31D: 130630 IN SWEDENAPPLICANT 50:HAZZE ABC HOLDINGBOX 1237,S-111 21 HUDDINGE,SWEDEN BENEFICIARY 59: SHANGHAI ANDY TRADING CO.,LTD.NO.126 WENHUAROAD,SHANGHAI.CHINA. AMOUNT 32B: CURRENCY CODE EUR AMOUNT 27,000,00A V AILABLE WITH/BY 41D: ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42C: 30 DAYS AFTER SIGHTDRAWEE 42A:HAZZE AB HOLDINGPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSHIPMENT 43T:NOT ALLOWEDPORT OF LOADING 44E:TIANJIN, CHINAPORT OF DISCHARGE 44F: STOCKHOLM,SWEDENLATEST DATE OF SHIPMENT 44C: 130615DESCRIPTION OF GOODS 45A: 1000PCS OF GAS DETECTORS AS PER S/CNO.AD13007 CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED 46A: + COMMERCIAL INVOICE SIGNED MANUALL Y INTRIPLLCATE+PACKING LIST IN TRIPLICATE+CERTIFICATE OF CHINESE ORIGIN CERTIFIED BYCHAMBER OF COMMERCE+FULL SET OF CLEAN “ON BOARD”OCEANBILLS OF LADING MADE OUT TO ORDER ANDENDORSED IN BLANK MARKED “FREIGHTPREPAID” AND NOTIFY APPLICANT.+INSURANCE POLICY/CERTIFICATE INDUPLICATE FOR 110% INVOICEV ALUE ,COVERING ALL RISKS AND W AR RISK OFCIC OF PICC(1/1/1981)ADDITIONAL CONDITION 47A: +ALL REQUIRED DOCUMENTS ARE NOT TO BEDA TED PRIOR TO THE ISSUANCE DATE OF THISCREDIT.CHARGES 71B: ALL CHARGES AND COMMISSIONS ARE FORACCOUNT OF BENEFICIARY. CONFIRMATION 49: WITHOUT。
国际商务单证员《国际商务单证缮制与操作》模拟试题及详解(一)
2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with 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 Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。
国际商务单证员《国际商务单证缮制与操作》模拟试题和详解(一)
2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with 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 Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。
2014年国际商务单证员《国际商务单证缮制与操作》真题及详解【圣才出品】
2014年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）合同：信用证：【答案与解析】本题主要考察受益人根据合同和《UCP600》对信用证的审核。
经审核，信用证存在如下问题：1．信用证开立日期（DATE OF ISSUE）有误，应将“130612”改为2013年5月31日之前的某一天。
【解析】合同规定信用证需在2013年5月31日之前开立，信用证中的开立日期为2013年6月12日，不符合合同的规定，应予修改。
2．信用证有效期（DATE OF EXPIRY）有误，应将“130630”改为“130815”。
【解析】合同规定信用证议付有效期为装运期后15天，而合同中规定的装运期为7月份，但是信用证中的有效期却为2013年6月30日，与合同不符，应将信用证的有效期延期至2013年8月15日。
3．信用证的到期地点（PLACE OF EXPIRY）有误，应将“SWDDEN”改为“CHINA”。
【解析】信用证中规定的到期地点为“SWEDEN”，即开证行所在地，对受益人来说较为不利，容易造成交单失效，应改成“CHINA”。
4．开证申请人（APPLICANT）名称填写错误，应将“HAZZE ABC HOLDING, BOX 1237, S-111 21 HUDDINGE, SWEDEN”改为“HAZZE AB HOLDING, BOX 1237,S-111 21 HUDDINGE, SWEDEN”。
【解析】信用证中的开证申请人应填写合同中买方的名称及地址，并保证准确无误。
5．受益人（BENEFICIARY）的名称填写错误，应将“SHANGHAI ANDY TRADING CO., LTD., NO.126 WENHUAROAD, SHANGHAI, CHINA.”改为“SHANGHAI ANDYS TRADING CO., LTD., NO.126 WENHUAROAD, SHANGHAI, CHINA”。
国际商务单证缮制与操作试题
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，并指出不符之处。
经审核信用证后存在的问题如下：______二、根据买方订单及相关资料缮制形式发票三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A补充资料1．INVOICE NO. YL710012．INVOICE DATE: NOV.10,20073．C.W: 36KCS/CTN N.W: 35KC5/CTN MEAS.0.55CBN/CTN 4．H. S. CODE: 4819.10005．VESSEL: KAOHSIUNG V.0707S6．B/L NO.TH14HK075967．B/L DATE: NOV.29,20078．C/N: SNBU71218209．REFERENCE NO.2007081910．ORICINAL CRITERION:"P"国际商务单证缮制与操作试题一、审核分析根据合同审核信用证是每年全国单证考试“规定动作”，也是从业人员必须掌握的技能之一，因为尽管凭信用证付款在各种付款方式中的比例逐步下降，但信用证仍是最主要的方式。
该种试题考核重点大同小异。
本年度考核并不要求考生对不符合合同的地方进行修改，这样，考生在回答本题时可根据所学知识，结合所给条件对比分析并列明信用证存在的问题即可。
经审核该证存在的问题如下：(括号中的数字表示SWIFTMTT00格式中的数字编码。
) 1．信用证中的受益人名称(59)与合同卖方(Seller)不符。
合同中显示的是“SHANGHAI SHENG DA CO.,LTD.,”而信用证中是“SHANGHAI DA SENG CO.,LTD.”。
2．开证申请人(50)的地址不符。
合同中规定的是"28,IMAMGONJ"，信用证中则误为"26,IMAMGONJ"。
3．商品名称不符。
合同中买卖的货物(COMMODITY & SPECIFICATION)是“STEEL TAPE RULES”，而信用证中(45A)里却显示“TAPERULES”，缺少了“STEEL”字样。
2014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(附答案)
2014年全国国际商务单证专业考试国际商务单证缮制与操作试题（考试时间：6月21日下午16∶00——18∶00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013 SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditions stipulated below:Commodity & specification Quan. Unit price Amount Gas DetectorsART NO.BX616 ART NO.BX319 50pcs50pcsFOB SHANGHAIUSD380.00/pcUSD170.00/pcUSD19,000.00USD 8500.00Total 100pcs USD27,500.00 Total Amount: SAY U.S. DOLLARS TWENTY SEVEN THOUSAND AND FIVE HUNDRED ONLY PACKING: In Carton. SHIPPING MARKS:TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDENPartial shipment and transshipment are allowed. NOS.1- UPINSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May 31,2013, valid fornegotiation in China for further 15 days after time of shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYERSHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze信用证：MT 700 ISSUE OF A DOCUMENTARY CREDITSENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL 27： 1 / 1FORM OF DOC.CREDIT 40A：IRREVOCABLEDOC. CREDIT NUMBER 20：BCN1008675DATE OF ISSUE 31C：130612APPLICABLE RULES 40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY. 31D：DATE 130630 PLACE IN SWEDENAPPLICANT 50：HAZZE ABC HOLDINGBOX 1237, S-111 21 HUDDINGE, SWEDENBENEFICIARY 59：SHANGHAI ANDY TRADING CO., LTD.NO. 126 WENHUAROAD,SHANGHAI, CHINA.AMOUNT 32B：CURRENCY EUR AMOUNT 27,000.00A V AILABLE WITH/BY 41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ... 42C：30 DAYS AFTER SIGHTDRAWEE 42A：HAZZE AB HOLDINGPARTIAL SHIPMTS 44P：NOT ALLOWEDTRANSSHIPMENT 44T：NOT ALLOWEDPORT OF LOADING 44E：TIANJIN, CHINAPORT OF DISCHARGE 44F：STOCKHOLM, SWEDENLATEST SHIPMENT 44C：130615DESCRIPTION OF GOODS 45A：1000 PCS OF GAS DETECTORS AS PER S/C NO.AD13007CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED 46A：+ COMMERCIAL INVOICE SIGNED MANUALLY INTRIPLICATE.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BYCHAMBER OF COMMERCE.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATEENDORSED IN BLANK FOR 110% INVOICE V ALUE,COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).+ FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILLS OFLADING MADE OUT TO ORDER MARKED FREIGHTPREPAID AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47A：+ ALL PRESENTATIONS CONTAINING DISCREPANCIESWILL ATTRACT A DISCREPANCY FEE OF USD50.00. THISCHARGE WILL BE DEDUCTED FROM THE BILL AMOUNTWHETHER OR NOT WE ELECT TO CONSULT THEAPPLICANT FOR A WAIVER.CHARGES 71B：ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY.CONFIRMATION INSTRUCTION 49：WITHOUT二、根据下面相关资料指出下列进口单据中错误的地方，并改正。
根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)
题目要求和说明THE SELLER: SHANGHAI WILL TRADING. CO., LTD.NO.25 NO. WILL09068 DATE: JUNE.1, 2009SIGNED AT: SHANGHAI,CHINAJIANGNINGROAD,SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy theunder-mentioned goods according to the terms and conditionsPacking: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGH ABANKACCEPTABLETO THE SELLERANIRREVOCABLESIGHT LETTEROF CREDIT TOREACH THESELLER 30 DAYSBEFORE THEMONTH OFSHIPMENT ANDTO REMAINVALID FORNEGOTIATION INCHINA UNTILTHE 15th DAYAFTER THEFORESAID TIMEOF SHIPMENT.SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平ISSUE：40E:APPLICABLERULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK: ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USDAMOUNT 19 500.0041A: AVAILABLE BY ANY BANK IN CHINA BY NEGOTIATIONWITH…BY42C: DRAFTSAT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIALSHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E: PORT OFLOADING：ANY CHINESE PORT44F: PORT OFDISCHARGE ：ANTWERP, BELGIUM44C: LATESTDATE OFSHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMEN TS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEANOF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCEPOLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCEPOLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A:ADDITION AL CONDITIONS：1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.单据审核结果。
2015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(附答案)
2015年全国国际商务单证员专业培训考试国际商务单证缮制与操作试题（考试时间：5月31日下午16︰00—18︰00）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）请在答题纸上作答。
1. 合同SALES CONTRACTThe Seller: SHENZHEN ESHOW CO., LTD. Contract No. ES1406009 Address: 81 FUHUA ROAD, SHENZHEN，CHINA Date: Feb. 10，2014The Buyer: UNICAM LIMITED ATOMIC ABSORPTIONAddress: 203 YORK STREET, CAMBRIDGE CBI 2SU ENGLANDShipping Mark: UNICAMES1406009LONDONC/No.1-100Time of Shipment: Before APR. 30,2014Loading Port and Destination: From Shenzhen, China to London，England Partial Shipment: Not AllowedTransshipment: A llowedInsurance: To be effected by the buyerTerms of Payment: By L/C at sight, reaching the seller before Feb. 25，2014, andremaining valid for negotiation in China for further 15 days afterthe effected shipment. L/C must mention this contract number. L/Cadvised by BANK OF CHINA. All banking Charges outside China (themainland of China) are for account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to collect”made out to order blank endorsed notifying the applicant.+ Packing List in triplicate.国际商务单证缮制与操作试题第 1 页(共10 页)+ Certificate of Origin issued by China Chamber of Commerce2. 信用证：40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER：LC3691709/1431C: DATE OF ISSUE：14022740E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：140515 IN ENGLAND50A: APPLICANT BANK:MIDLAND BANK PLC, LONDON50: APPLICANT：UNICAN LIMITED ATOMIC ABSORPTION203 YORK STREET, CAMBRIDGE CBI 2SU ENGLAND59: BENEFICIARY：SHENZHEN SHOW CO., LTD.81 FUHUA ROAD, SHENZHEN，CHINA32B: CURRENCY CODE, AMOUNT：USD26,000.0041A: AVAILABLE WITH…BY…：ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT…： 30 DAYS AFTER SIGHT FOR 100 PCT OF INVOICE VALUE42A: DRAWEE: UNICAM LIMITED ATOMIC ABSORPTION43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: GUANGZHOU, CHINA44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: MANCHESTER,ENGLAND44C: LATEST DATE OF SHIPMENT: 14041545A: DESCRIPTION OF GOODS: 1000PCS OF 3 in1 Programming Cable AS PER S/C NO.ES14060098 AT USD26.00/PC CFR LONDON PACKED IN WOODEN CASES46A: DOCUMENTS REQUIRED+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT PREPAID” NOTIFYING THE APPLICANT.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK AS PER CIC OF THE PICC (01/01/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY二、根据所给相关资料指出下列进口单据中错误的地方。
2012国际商务单证缮制与操作试题(12月份补考)及答题纸
2012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，指出不符之处，并提出修改意见。
（36分）SALES CONTRACTTHE SELLER:SHANGHAI LIANXING FOREIGN TRADE CO.,LTD. NO. LX11067NO.29 JIANGNING ROAD, SHANGHAI, CHINA DA TE: JUNE 5, 2011THE BUYER: SIGNED A T: SHANGHAI,CHINA AKAB SYSTEM (THAILAND) CO., LTD.125/7-8 PHUCHAOSAMINGPARY RD. 10130 THAILANDThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell andPacking: In pallets of 30 rolls eachShipping Mark: AKAB/BANGKOK/NOS. 1-12Time of Shipment: DURING JUL. 2011 BY SEALoading Port and Destination:FROM SHANGHAI,CHINA TO BANGKOK, THAILANDPartial Shipment and T ransshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.T erms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN V ALID FORNEGOTIA TION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OFSHIPMENT.SELLER BUYERSHANGHAI LIANXING FOREIGN TRADE CO., L TD AKAB SYSTEM (THAILAND) CO., LTD.李辉TONYMT700 ISSUE OF DOCUMENTARY CREDITSENDER: TMBKTHBKTHAI MILITARY BANK PUBLIC COMPANY LIMITEDRECEIVER: PCBCCNBJHAXCHINA CONSTRUCTION BANK SHANGHAI BR. INT. DEPT.L/C ARRIV AL DA TE: 17 JULY 201127: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT：IRREVOCABLE20: DOC.CREDIT NUMBER：ILC560701131C: DA TE OF ISSUE：11071740E: APPLICABLE RULES：UCP LA TEST VERSION31D: DA TE AND PLACE OF EXPIRY：DA TE 110810 PLACE IN THAILAND51D:APPLICANT BANK：THAI MILITARY BANK PUBLIC COMPANY LIMITED50: APPLICANT：AKA SYSTEM (THAILAND) CO., L TD.125/7-8 PHUCHAOSAMINGPARY RD. 10130 THAILAND59: BENEFICIARY：SHANGHAI LIANXIN FOREIGN TRADE CO., LTDNO.29 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY HKD AMOUNT 28240.0041A:A V AILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS A T… 30 DA YS AFTER SIGHT42A:DRAWEE：AKA SYSTEM (THAILAND) CO., LTD.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：BANGKOK, THAILAND44C:LA TEST DA TE OF SHIPMENT：11072545A:DESCRIPTION OF GOODSPVC STRIPS 384 ROLLS FOLLOWAS PER P/I NO. LXPO110704 DA TED JYLY 4,2011CFR BANGKOK46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ''SHIPPED ON BOARD'' OCEAN BILL OF LADING PLUS 3NON-NEGOTIABLE COPIES MADE OUT TO THE ORDER OF TMB BANK PUBLICCOMPANY LIMITED, BANGKOK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.3. PACKING LIST IN 3 COPIES.4. CERTIFICA TE OF ORIGIN IN 3 COIPES.5. SALES CONTRACT IN 3 COPIES.47A: ADDITIONAL CONDITIONSTHE DISCREPANCY(IES) FEES FOR USD 50.00 OR EQUIV ALENT PLUS OUR SWIFT /TELEX CHARGES (IF ANY) ARE FOR BENEFICIARY'S ACCOUNT UPON PRESENTA TION OFEACH DISCREPANT DOCUMENTS AND SHALL BE DEDUCTED WHEN PRESENTINGFOR NEGOTIA TION.71B: CHARGES： ALL BANKING CHARGES ARE FOR ACCOUNT OF BENEFICIARY.48: PERIOD FOR PRESENTA TION：WITHIN 7 DAYS AFTER THE DA TE OF SHIPMENT,BUT WITHIN THE V ALIDITY OF THIS CREDIT 49: CONFIRMA TION INSTRUCTION：WITHOUT78: INSTR. TO PA Y/ACCEPT/NEG.1.THE DRAFT(S) AND DOCUMENTS MUST BE SENT DIRECTELY TO US BY COURIER2.THE AMOUNT AND DA TE OF NEGOTIA TION OF EACH DRAFT MUST BE ENDORSED ONTHE REVERSE SIDE HEREOF.3. PA YMENT IS TO BE EFFECTED TO THE BENEFICIARY A T 30 DAYS AFTER SIGHT.4.NEGOTIA TING BANK IS TO PRESENT THEIR CLAIM TO THE REIMBURSING BANK 3WORKING DAYS PRIOR TO MA TURITY DA TE.72:SENDER TO RECEIVER INF.PLS ADVISING BENE. IMMEDIA TELY二、根据所给资料审核并修改已填制错误的发票、产地证（20分）信用证内容：信用证号：01CR3122/4039141开证日期：100913信用证有效期和到期地点：111016TREVIGLIO ITALY开证申请人：S.O.C.C. S.P.A.CORSO EUROPA 29 - LOC ZINGONIA260840 VERDELLINO BG ITALY受益人：JIANGSU WANDA IMPORT AND EXPORT CO. LTD.255 YUNNAN ROAD, NANJING, CHINA装运港：SHANGHAI PORT CHINA目的港：GENOV A PORT ITALY货物描述：2 SET OF ESCALA TORS MOD. 'ANLEV' COD. A2T-30CC-10-10070AS PER CONTRACT N. 444280 DA TED 08/19/2010 (TYPE D,130-131)TOTAL AMOUNT USD 151070.00 MAX. EX WORK NANJING CHINA单据要求：1) COMMERCIAL INVOICE IN 1 ORIGINAL AND TWO COPIES DULY SIGNED2) CERTIFICA TE OF ORIGIN ISSUED BY CHAMBER OF COMMERCE IN CHINA, PROVING CHINESEORIGIN OF THE GOODS.特别要求：ALL DOC SHOWING L/C NO.补充资料：发票号：55667发票日期：110915G.W: 5850KGSN.W: 5680KGSMEASUREMENT: 23.43CBMNO. OF PACKAGES: 200 CARTONS运输标记：N/MJIANGSU W ANDA I/E CO LTDNANJING, CHINAINVOICETo: TO ORDER Invoice No.: 55667Invoice Date:20110807S/C No.: 444280S/C Date:20100819From: SHANGHAI PORT To: GENOV A PORTTOTAL: USD151070.00 SA Y TOTAL: U.S.DOLLARS ONE HUNDRED AND FIFTY ONE THOUSAND AND SEVENTY ONL Y国际商务单证缮制与操作试题第5页（共8页）三、根据所给资料和信用证缮制商业发票、装箱单、提单、保险单（共44分）MT 700 ISSUE A DOCUMENTARY CREDITSENDER EMIRA TES BANK INTERNA TIONAL LIMITED RECEIVER BANK OF CHINA, ZHENGZHOU, CHINASEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: CD082519DA TE OF ISSUE 31C: 120403APPLICABLE RULES 40E: UCP LA TEST VERSIONDA TE AND PLACE OF EXP. 31D: 120525 IN CHINAAPPLICANT 50: ALOSMNY INTERNA TIONAL TRADE CO., LTD.P．O．BOX 2002，DUBAI，U.A.E BENEFICIARY 59: HENAN LIANXIN FOREIGN TRADE CO., LTDNO.59 JIANKANG ROAD, ZHENGZHOU, CHINA AMOUNT 32B: CURRENCY CODE USD AMOUNT 17 280.00A V AILABLE WITH/BY 41D: ANY BANK IN CHINABY NEGOTIA TIONDRAFTS A T 42C: SIGHT FOR 100 PCT INVOICE V ALUE DRAWEE 42D: EMIRA TES BANK INTERNA TIONAL LIMITED PARTIAL SHIPMENT43P: ALLOWEDTRANSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: CHINAPORT OF DISCHARGE 44F: DUBAILA TEST DA TE OF SHIPMENT44C: 120505DESCRIPTION OF GOODS 45A: 7500 DOZEN PAIRS OF MENS COTTON SOCKSSIZE: 26 X 27 CM STANDARD,COLOURS: 6 COLOURS EQUALLY ASSORTED,BRAND: GOLDEN PINE MADE IN SHANGHAI ,CHINA.DESIGN NO. N3004-D33 AND N3004-D92 EACH3750 DOZEN PAIRSA T USD2.304/DOZEN PAIR CIF DUBAI.SHIPPING MARK: A.I.T.C.L/DUBAI/NOS.1-150 DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE IN 6 COPIES.+PACKING LIST IN 6 COPIES.+CERTIFICA TE OF ORIGIN ISSUED BY CHINACOUNCIL FOR THE PROMOTION OF国际商务单证缮制与操作试题第6页（共8页）INTERNA TIONAL TRADE.+FULL SET OF CLEAN “ON BOARD” MARINEBILLS OF LADING MADE OUT TO ORDER ANDE NDORSED IN BLANK MARKED “FREIGHTPREPAID” AND NOTIFY APPLICANT.+INSURANCE POLICY OR CERTIFICA TE INDUPLICA TE FOR INVOICE AMOUNT PLUS 10PERCENT AND MUST SHOW CLAIMS PAY ABLE INDUBAI COVERING INSTITUTE CARGO CLAUSES(A) AND INSTITUTE WAR CLAUSES.+BEN EF’S CERTIFICA TE CERTIFYING THA T THEYHA VE SENT COPIES OF COMMERCIAL INVOICE,PACKING LIST AND MARINE BILLS OF LADINGTO THE APPLICANT BY COURIER SERVICEWITHIN 5 DA YS FROM DA TE OF SHIPMENT.+SHIPPING ADVICE SHOWING THE NAME OFCARRYING VESSEL, DA TE OF SHIPMENT,MARKS, QUANTITY, NET WEIGHT AND GROSSWEIGHT OF THE SHIPMENT TO APPLICANTWITHIN 3 DA YSAFTER THE DA TE OF BILL OFLADING.ADDITIONAL CONDITION 47A: +ALL REQUIRED DOCUMENTS ARE NOT TO BEDA TED PRIOR TO THE ISSUANCE DA TE OF THISCREDIT.+TRANSPORT DOCUMENTS ISSUED BY FREIGHTFORWARDERS ARE NOT ACCEPABLE.+COMMERCIAL INVOICES ISSUED FORAMOUNTS IN EXCEEDS OF D/C V ALUE ARE NOTACCEPABLE.CHARGES 71B: ALL CHARGES AND COMMISSIONS OUTSIDE U.A.EINCLUDING COURIER CHARGES SHOULD BE PAIDBY BENEFICIARY.PRESENTA TION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DA TE OF ISSUANCE OFTRANSPORT DOCUMENTS, BUT WITHIN THEV ALIDITY OF THE CREDIT.CONFORMA TION 49: WITHOUTINSTR TO PA Y/ACCEP/NEG 78:THE AMOUNT OF EACH DRA WING MUST BEENDORSED ON THE REVERSE OF PAGE 1 OF THIS 国际商务单证缮制与操作试题第7页（共8页）CREDIT.DOCUMENTS MUST BE FORWARDED DERECTLY TOUS IN ONE LOT BY COURIER.IN REIMBURSEMENT, THE NEGOTIA TING BANK ISAUTHORIZED TO DRA W ON OUR ACCOUNT WITHCHEMICAL BANK, 15TH FLOOR, 55 W A TER STREET,NEW YORK, N.Y. 10014-0199, USA----------------End of Message------------制单参考资料：Invoice No. LX-005发票日期：2012-04-20CONTRACT NO. LX-12120B/L No. C021806装船日期：2012-05-05V essel: “RED STAR”, V oy. No.V506CONTAINER NO/SEAL NO: GEGU3163669/1051088Insurance Policy No. HMP11076531Total gross weight: 9,000kgsTotal net weight:8,700kgsMeasurement: 48cbmPacking：In cartons of 50 pcs eachH.S. Code No.6115950019授权签字人：李丽国际商务单证缮制与操作试题第8页（共8页）2012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卷答题纸一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
根据合同内容审核信用证.doc
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 200828, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Commodity &Quantity Price TermsSpecification Unit Price Amount STEEL TAPE RULES CFR ChittagongJH-392W 3M x 16MM2000 DOZ PAIR DOZ PAIRJH-380W 3M x 16MM500 DOZ PAIR DOZ PAIRTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid fornegotiation in China until the 15 th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESHISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNTAVAILABLE WITH/BY41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C:DRAFTS AT 60 DAYS SIGHTDRAWEE42D:AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS43P:NOT ALLOWEDTRANSSHIPMENT43T:NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT44C: MAY 2, 2008DESCRIP OF GOODS45A:TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ PER DOZENCIF CHITTAGONGPACKINGDOCUMENTS REQUIRED46A:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL“FORM A”HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION47A:+ ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED“ DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION49: WITHOUTINSTRUCT. TO NEGOTIATING78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO.The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions accordingto the terms and conditions stipulated bellowed:COMMODITY AND QUANTITY UNIT PRICE & TERMS AMOUNTSPECIFICATION65% POLYESTER35% COTTON CIF GDANSKLADIES SKIRTSSTYLE NO. A101200 DOZ USD60/DOZ USD12,STYLE NO. A102400 DOZ USD84/DOZ USD33,ORDER NO. HMW0501TOTAL USD45,TOTAL VALUE: . DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THESELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed,for which no claims will be entertained.2.The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c)late establishment of L/C;(d)late amendment to L/C inconsistent with the previsions of this sales confirmation.David King苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20:70/1/5822DATE OF ISSSUE31C:051007EXPIRY31D: DATE 060115 PLACE POLANDISSUING BANK51D: SUN BANK, . BOX 201 GDANSK, POLANDAPPLICANT*50: BBB TRADING CO.. BOX 203 GDANSK, POLANDBENEFICIARY*59:AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT*32B:CURRENCY USD AMOUNT 45,AVAILABLE WITH/BY*41A:BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET.*42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS43P: NOT ALLOWEDTRANSSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: SHANGHAIFOR TRANSPORT TO44B:GDANSKLATEST DATE OF SHIP.44C:051231DESCRIPT. OF GOODS45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED46A:MERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2.FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3.ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4.CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5.MARINEINSURANCEPOLICY IN THE CURRENCYOF THE CREDIT ENDORSEDIN BLANKFOR CIF VALUEPLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND. ADDITIONAL COND. 47A:+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+FORDOCSWHICHDO NOTCOMPLYWITH L/C TERMSANDCONDITIONS, WESHALLDEDUCTFROMTHE PROCEEDS A CHARGE OF PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. DETAILS OF CHARGES71B:ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT.PRESENTATION PERIOD48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION*49: WITHOUTINSTRUCTIONS78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO.72:CREDIT SUBJECT TO ICC PUBL. 500Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy andthe sellers agree to seller the under-mentioned commodity according to the terms andconditions stipulated below:Name of commodity: men ’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD per dozenAmount: USD90, (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Hollandtransshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionnot later than July 30, 2006 withLetter of CreditCREDIT NUMBER20: A2B9600463DATE OF ISSUE31C:060618ADVISING BANK57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY31D:060830/ AT ISSUING BANK’S COUNTERAPPLICANT50:SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT AVAILABLE WITH BY32B:41A:USD 90,ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT42C:AT SIGHTDRAWN ON42A:ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A:SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO44B: AMSTERDAMSHIPMENT PERIOD44C NOT LATER THAN 060630DESCRIPTION OF GOODS45A:2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD EACHDOCUMENTS REQUIRED46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND.47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD48:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS :78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF.72: SUBJECT ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU,DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller to sell the under -mentioned commodity according to the terms and conditions stipulated agrees below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS,± 10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39, (SAY THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s),suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEPAWAYFROMMOISTURE”,“HANDLEWITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5.TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056.PORT OF SHIPMENT: MAIN PORTS OF CHINA7.PORT OF DESTINATION: BUSAN, KOREA8.INSURANCE: To be covered by the Buyer after shipment. Terms)9.DOCUMENT:+Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid ” made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight.+Certificate of Origin.+No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary ’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening ： 20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C:EXPIRY 31D: DATE PLACE APPLICANT'S COUNTRYAPPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS45A:COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT2. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING CO.,LTD. DATE:,2009ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the termsand conditions stipulated below:Price terms Commodity & Specification QuantityUnit priceAmountWORK SHORT TROUSERS - 100 PCT CIF ANTWERP USD31COTTON TWILL AS PER ORDER 3000 PCS PC USD60D0900326,WORK SHORT TROUSERS - 100 PCTCOTTON TWILL AS PER ORDER D0900327 5000 PCS PCTOTAL 8000PCSTotal amount : NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS OF 50 PCS EACHShipping Mark: AT SELLER ’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTEDBY THE SELLERFOR110 PCT OF INVOICE VALUEAGAINSTALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGHA BANKACCEPTABLETO THE SELLERAN IRREVOCABLE SIGHT LETTER OF CREDITTO REACH THE SELLER30 DAYS BEFORETHE MONTH OFSHIPMENT AND TOREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLERSHANGHAI WILL TRADING CO., LTD BUYERNU BONNETERIE DE GROOTE LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL1/140A: FORM OF IRREVOCABLE20: NUMBER132CD637273031C: DATE OF ISSUE09071540E: APPLICABLE RULES UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY DATE 090910 PLACE IN BELGIUM51D: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., LTDJIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT CURRENCY USD AMOUNT 1941A:AVAILABLE WITH BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT42A:DRAWEE NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS NOT ALLOWED43T:TRANSSHIPMENT ALLOWED44E:PORT OF LOADING ANY CHINESE PORT44F:PORT OF DISCHARGE ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS– 100PCT COTTONTWILL AT PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS:CFR ANTWERPPACKING:50PCS/CTN46A:DOCUMENTS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,3.CERTIFICATE OF ORIGIN.4.PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2.IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION： WITHOUT。
2011年国际商务单证员《国际商务单证缮制与操作》真题及详解【圣才出品】
2011年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）SALES CONFIRMATIONNo: GL101223Date: Dec. 13, 2010 The Seller: JINAN GLOBAL CO., LTDNO 105, LVYOU ROAD, JINAN, CHINAThe Buyer: AERO SPECIALTIES MA TERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEYThe undersigned Seller and Buyer have agreed to close the following transactions according to theTOTAL AMOUNT: SAY US DOLLARS ONE HUNDRED AND THREE THOUSAND ONL Y. Shipping Marks: N/MPort of Loading: Qingdao port, China Port of Destination: Izmit port, TurkeyThe latest date of shipment: Feb. 28, 2011Partial shipment & transshipment: AllowedInsurance: to be covered by the BuyerTerms of Payment: 100% by irrevocable L/C at sight which should be issued before Dec.29,2010 The Seller: The Buyer:Jinan Global Trading Co., Ltd AERO SPECIALTIES MATERIAL CORP.苏岩FRANKLINISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC.CREDIT: IRREVOCABLE20: DOC.CREDIT NUMBER: 00415MA00013831C: DATE OF ISSUE: 2011012240E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 20110301 in TURKEY51D: APPLICANT BANK: FNNBTRISOPS, FINANSBANK A.S.ISTANBUL50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: JINAN GLOBAL CO., LTDNO 105, LVYOU ROAD, JINAN, CHINA32B: AMOUNT: CURRENCY USD AMOUNT 10300.0041A: A V AILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT... 45 DAYS AFETER SIGHT42A: DRAWEE: AERO SPECIALTIES MA TERIAL CORP.43P: PARTIAL SHIPMENT: ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING: ANY CHINESE PORT44F: PORT OF DISCHARGE: TURKEY44C: LATEST DATE OF SHIPMENT: 2011012845A: DESCRIPTION OF GOODSAS PER SALES CONTRACT NO: GL1120 DATED 20110120STEEL COILS: STANDARD AS PER JIS G3312QUANTITY: 100MT, U/P: USD 1030/MT CIF IZMIT46A: DOCUMENTS REQUIRED+ MANUALL Y SIGNED COMMERCIAL INVOICE IN 4 ORIGINALS AND 1 COPY ISSUED TO THE NAME OF THE APPLICANT, INDICATING CFR IZMIT PORT, TURKEY V ALUE OF THE GOODS+ FULL SET, SHIPPED ON BOARD, OCEAN (PORT TO PORT) B/L IN 3/3 ORIGINALS AND 3 N/N COPIES ISSUED TO THE ORDER OF FINANSBANK AS ISTANBUL BRANCH MARKED FREIGHT COLLECT AND MENTIONING FULL NAME AND ADDRESS OF THE APPLICANT AS NOTIFY PARTY+ PACKING LIST IN 2 ORIGINALS AND 1 COPY INDICATING NET AND GROSS WEIGHT.FOR EACH COIL AND PACKING LIST MUST BE ISSUED FOR EACH CONTAINER+ CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY LEGALIZED OR CERTIFIED BY THE CHAMBER OF COMMERCE IN CHINA ATTESTING THE ORIGIN OF GOODS SHIPPED AS CHINA + COPY OF SHIPMENT ADVICE ON SHIPMENT DATE INDICATING FULL SHIPMENT DETAILS LIKE DATE AND PORT OF SHIPMENT, QUANTITY, V ALUE AND DESCRIPTION OF THE GOODS, PORT OF DISCHARGE, VESSEL NAME AND OUR L/C REF AND CERTIFY THAT THE INFORMA TIONS IS TRUE AND CORRECT+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE V ALUE, COVERING ALL RISKS AND W AR RISKS OF CIC OF PICC (1/1/1981) INCL.WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT+ MILL’S TEST CERTIFICATE IN 2 ORIGINALS AND 1 COPY INDICATING CHEMICAL AND MECHANICAL ANAL YSIS OF THE COILS47A: ADDITIONAL CODITIONS【答案与解析】在实际业务中，信用证的开立以合同和相关惯例为依据。
一、根据下述合同内容审核信用证,并指出不符之处。(36分)
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
国际商务单证缮制与操作试题(定)
2012年全国国际商务单证专业考试国际商务单证缮制与操作试题（考试时间：6月10日下午15：30——17：30）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）请在答题纸上作答。
合同：SALES CONTRACTThe Seller: Tianjin Yimei International Corp. Con tract No. YM0806009 Address: 58 Dongli Road Tianjin，China Date: June 5，2011The Buyer: V ALUE TRADING ENTERPRISE，LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Shipping Mark: V ALUEORDER NO.A01KUW AITC/No.1-UPTime of Shipment: Before AUG. 10,2011Loading Port and Destination: From Tianjin, China to KuwaitPartial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981国际商务单证缮制与操作试题第1页（共6页）Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15，2011, and remaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking Charges outside China (the mainland of China) are foraccount of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (2/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of CommerceSigned by:THE SELLER: THE BUYER: Tianjin Yimei International Corp. V ALUE TRADING ENTERPRISE，LLC Jack Julia信用证：27: SEQUENCE OF TOTAL：1/140A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER：KR369/0331C: DA TE OF ISSUE：11061940E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：110825 KUWAIT50: APPLICANT：V ALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT59: BENEFICIARY：TIANJIN YMEI INTERNA TIONAL CORP.58 DONGLI ROAD TIANJIN，CHINA32B: CURRENCY CODE, AMOUNT：USD71500.0041A: A V AILABLE WITH…BY…：BANK OF CHINABY NEGOTIATION42C: DRAFTS AT…：90 DAYS AFTER SIGHT42A: DRAWEE: V ALUE TRADING ENTERPRISE，LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND/OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO.A01 AND S/C NO.YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT”NOTIFYING THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.国际商务单证缮制与操作试题第2页（共6页）+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICA TED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE V ALUE, COVERING ALL RISKS AND W AR RISK OF CIC OF PICC (1/1/1981). 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES.48.二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）请在答题纸上作答。
2013单证员考试《国际商务单证缮制及操作》真题及答案解析
2012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（考试时间：6月10日下午15:30——17:30）一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36分）。
请在答题纸上作答。
合同：SALES CONFIMATIONContract No. YM0806009Date: June 05, 2011 The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Shipping Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside China (the mainland of China) are foraccount of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to orderblank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLC Jack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH … BY: BANK OF CHINABY NEGOTIATION42C: DRAFTS AT …: 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. ANDCONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOAPPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSSWEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY ALOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981) 71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：1．31D信用证到期时间错，应该是110815；2．31D信用证到期地点错，应该是CHINA；3．50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；4．59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；5．32B金额错，应该是USD75500.00；6．42C汇票期限错，应该是60 DAYS AFTER SIGHT；7．42A汇票付款人错，应该是开证银行；8．43T转运要求错，应该是ALLOWED；9．44E装运港错，应该是TIANJIN, CHINA；10．44F卸货港错，应该是KUWAIT；11．44C最晚装运日错，应该是110731；12．45A货物名称错，应该是MEN’S WIND BREAKER；13．45A合同号码错，应该是YM0806009；14．45A贸易术语错，应该是CIFC5KUWAIT；15．46A第2条提单抬头错，应该是MADE OUT TO ORDER；16．46A第2条提单运费显示错，应该是FREIGHT PREPAID；17．46A第5条保单加成错，应该是FOR 110% INVOICE VALUE；18．71B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。
2008年国际商务单证员《国际商务单证缮制与操作》真题及详解
2008年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据下述合同内容审核信用证，并指出不符之处。
（36分）SALES CONTRACTThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No.SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date:Feb.15,200828,IMAMGONJDHAKA, BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing:In Cartons Shipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an IrrevocableSight Letter of Credit to reach the Sellers 30 days before the month of shipment.Valid for negotiation in China until the 15th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证：SEQUENCE OF TOTAL 27∶1/1FORM OF DOC. CREDIT 40A∶IRREVOCABLEDOC.CREDIT NUMBER 20∶06660801DATE OF ISSUE 31C∶FEBRUARY 24,2008APPLICABLE RULES 40E∶UCP LATEST VERSIONDATE AND PLACE OF EXP. 31D∶MAY 23,2008 IN BANGLADESHAPPLICANT 50∶ALFAGA ENTERPRISE26,IMAMGONJDHAKA, BANGLADESHISSUING BANK 52A∶AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59∶SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINA.AMOUNT 32B∶CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/.BY… 41D∶ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT… 42C∶DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE 42D∶AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENT 43P∶NOT ALLOWEDTRANSSHIPMENT 43T∶NOT ALLOWEDLOADING/DISPATCHING/TAKING 44A∶ANY CHINESE PORTSTRANSPORTATION TO… 44B∶CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT 44C∶MAY 2,2008DESCRIP OF GOODS 45A∶TAPE RULES（1）2000 DOZ PAIR MODEL∶JH-395WSIZE∶3M × 16MM @HKD3.60 PER DOZEN CIF CHITTAGONG（2）500 DOZ PAIR MODEL∶JH-386WSIZE∶3M × 16MM @HKD4.20 PER DOZEN CIF CHITTAGONGPACKING∶EXPORT STANDARD SEAWORTHY PACKINGDOCUMENTS REQUIRED 46A∶+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+SIGNED PACKING LIST IN TRIPLICATE+G.S.P.CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL“FORM A”HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE, COVERING W.P.A RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT COLLECT”AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47A∶+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO.06660801 DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71B∶ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY’S ACCOUNTPRESENTAION PERIOD 48∶DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION 49∶WITHOUTINSTRUCT.TO NEGOTIATING BANK 78∶ THE AMOUNT AND DATE OF NEGOTIATION OF EACHDRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT.ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU经审核，信用证存在的问题如下：___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________【答案与解析】在实际业务中，信用证的开立以合同和相关惯例为依据。
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根据下述合同内容审核信用证并指出不符之
处。
36分
-CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）
1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，
信用证SHANGHAI DA SENG CO.，LTD.）
2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）
3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）
4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）
5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用
证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）
6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）
7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD
SEAWORTHY PACKING）
8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008）
9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）
10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，
信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）
11、合同用的是CFR术语，信用证要求受益人提交保险单不符
12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符
13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）
二、根据买方订单及相关资料缮制形式发票（24分）
(12) DETAILS OF OUR BANK:
BANK OF CHINA, SHANGHAI BRANCH,
NO.4 Zhongshan road, Shanghai ,P.R.CHINA
SWIFT CODE: BKCHCNBJ530
BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTD
ACCOUNT NO: 1281 2242012 7091 015
ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA
SHANGHAI LUCKY SAFETY SCREENS CO., LTD
三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）
凭信用证号
Drawn under industrial bank of Japan,ltd.,head office L/C NO. LC196107800
日期按…. .息…. 付款
Dated Oct.15,2007 Payable with inter est @… .. % per annum
号码汇票金额上海
NO.YL71001 Exchange for USD12630.00 Shanghai …DEC.05,2007……………
见票…………………日后（本汇票之正本未付）付交
At *** sight of this FIRST of Exchange (Second of Exchange being unpaid)
Pay to the order of BANK OF CHINA,SHANGHAI BRANCH
金额
the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY
此致
To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICE
SHANGHAI YILONG CO.，LTD.
XXX
To: ABC COMPANY
1-3 MACHI KU STREET
OSAKA，JAPAN No. YL71001 Date: NOV.10,2007
Transport details:
FROM SHANGHAI PORT TO OSAKA BY SEA S/C No. YL07101
Terms of payment: L/C AT SIGHT
Marks and
Nos.
Number and kind of packages;
Description of goods and Quantity
Unit Price Amount
ABC OSAKA NOS.1-60
3000PCS OF CARDBOARD BOX
YL-256 1550PCS
YL-286 1450PCS
CIF OSAKA
USD4.50/PC
USD3.90/PC
USD 6975.00
USD 5655.00
------------------
- ___________
USD 12,630.00
SHANGHAI YILONG CO.，LTD.
X X X
.Shipper
SHANGHAI YILONG CO.，LTD.
NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596
.Consignee
TO ORDER
中远集装箱运输有限公司
COSCO CONTAINER LINES Notify Party
ABC COMPANY
1-3 MACHI KU STREET OSAKA，JAPAN
Port-to-Port or Combined Transport
BILL OF LADING
R E C E I V E D
Combined Transport * Pre-carriage by Combined Transport * Place of Receipt
LADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY KAOHSIUNG V.0707S
COSCO CONTAINER LINES
CNS01 0108895。