2005年操作试题和答案

2005年全国国际商务单证员培训认证考试
国际商务单证缮制与操作试题及详解
一、单据改错（20分）
1 信用证中有关资料如下：
ORDER STYLE QTY/PCS USD/PCS
152-038 28367-J 1200 3.95
152-068 27247-W 1500 1.72
WOMENS 100PCT POL YESTER KNIT SPRING JACKET
FOB SHANGHAI, CHINA
COMMERCIAL INVOICE CERTIFY THA T COMMODITES ARE OF CHINA ORIAN
AND H.S. CODE 6109.1000
IT IS TO CERIFY THAT COMMODITES ARE OF CHINA ORIGIA ORIGIN H.S.CODE 6190.1000
商业发票是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。

商业发票是收汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌。

其他单据都是以发票为依据的。

经审核，该商业发票存在以下问题：
1 应在“唛头及件号（MARKS AND NUMBER）”一栏补填“no mark”或“N/M”.
解析：凡是来证有指定唛头的，必须逐字按照规定制唛；如无指定，出口商可自行设计唛头，或用“no mark”或“N/M”来表示无唛头，不能留空不填。

2“货物描述（DESCRIPTION OF GOODS）”一栏填写过于简单，应将“WOMENS JACKET”修改为“WOMEN 100 PCT POL YESTER KNIT SPRING JACKET”，再补填“ORDER 152-038 STYLE 28367-J”,“ORDER 152-068 STYLE 27247-W”。

解析：货物描述一般包括货物名称、规格、数量、单价、贸易术语、包装等项目。

信用证方式项下，商业发票中对货物的描述应与信用证中的描述一致，当使用其他支付方式（如托收）时，货物描述内容应与合同内容一致，本题中原商业发票货物描述一栏填写过于简单，需按照信用证内容填写。

而且是两种商品，所以需要分开填写更详细的货物描述。

3“数量（QUANTITY）”一栏的“1200PCS”和“1500PCS”应分别与“STYLE 28367-J”和“STYLE 27247-W”相互对应。

解析：此栏包括数量和计数单位两部分，应按照实际出运情况填写。

本题填写时应注意与左边一栏的规格对应整齐。

4“单价（UNIT PRICE）”一栏的“USD3.95”和“USD1.72/PC”应分别与“STYLE 28376-J”和“STYLE 27247-W”相互对应，且应补填“FOB SHANGHAI”。

解析：此栏按合同或信用证填写。

注意金额、币别、贸易术语、计量单位四项内容要齐全，还要注意与左边一栏的数量对应整齐。

本题中原商业发票漏填“FOB SHANGHAI”贸易术语，需要添加在此栏的最上面。

5、总值（AMOUNT）一栏填写有误，应将“USD7989.00”修改为“USD7320”，而且还要在两种商品总价值的上面填写每种商品的价值。

解析：总值用单价乘以数量即可，表示出运货物的总值，并注意与左边一栏的单价对应整齐。

本题中原商业发票总值计算有误，应进行修改。

6、漏填声明文句，应补填“IT IS TO CERTIFY THAT COMMODITES ARE OF CHINA ORIGIN
H.S.CODE 6109.1000”。

二、根据合同审核信用证
SALES CONTRACT
BUYER：JAE&SONS PAPERS COMPANY NO:STOO5-016
203 LODIA HOTEL OFFICE 1546,DONG-GU, DATE：AUGUST 08,2005
BUSAN,K OREA SIGED AT：NANJING,CHINA
SELLER：WONDER INTERNATIONAL COMPANY LIMITED
NO.529,QIJIANG ROAD HE DONG DISTRICT,
NANJING,CHINA
This Contract is made by the Selle r；Where the Buyers agree to buy and the Seller agrees to seller agrees to sell the under-mentioned commodity according to the terms conditions stipulated below：
1、COMMODITY:UNBLEACHED KRAET LINEBOARD.
UNIT PRICE:USD390.00/PER /PER METRIC TON，CFR BUSAN KOREA
TOTAL QUANTITY：100METRIC TONS，+/-10% ARE ALLOWED.
PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE
2、TOTAL VALUE：USD39,000,00(SAY U.S.DOLLARS THIRTY NINE TH O USAND
ONL Y.***10%MORE OR LESS ALLOWED. ）
3、PACKING：To be packed in strong wooden case(s),suitable for long distance ocean transportation.
4、SHIPING MARK：The Seller shall mark each package with fadeless padeless paint the package number ,gross weight,measutment and the wording：“KEEP AW AY FROM MOUSTURE”，“HANDLE WUTH CARE”，etc.and the shipping mark：STO5-016
BUSAN KOREA
5、TIME OF SHIOMENT：BEFORE OCTOBER 02，2005
6、PORT OF SHIPMENT：MAIN PORTS OF CHINA
7、PORT OF DESTINATION：BUNSAN,KOREA
8、INSURANCE：To be covered by the Buyer after shipment.(F.O.B Terms)
9、DOCUMENT：
+Singed invoice indicating LC No and Contract No.
+ Full set (3/3) of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Preight 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 REQU IN L/C
+All banking charges outside the opening bank are for beneficiary’a 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.
BANK OF KOREA LIMITED,BUSAN
SEQUENCE OF TOTAL *27：1/1
FORM OF DOC.CREDIT *40A：IRREVOCABLE
DOC.CREDIT NUMBER *20：S100-108085
DA TE OF ISSUE 31C：20050825
EXPIRY *31D：DATE 20051001 PLACE APPLICANT COUNTRY APPLICANT *50：JAE&SONS PAPERS COMPANY
203 LODIA HOTEL OFFICE 1564,DONG-GU,
BUSAN,KOREA
BENEFICIARY *59：WONDER INTERNATIONAL COMPANY
LIMITED
NO.529,QUJIANG ROAD HE DONG DISTRICT,
NANNING,CHINA
AMOUNT *32B：CURRENCY HKD AMIUNT 39,000.00
A V AIL ABLE WITH/BY *41D：ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT…42C：DRAFT AT 90 DAYS A T SIGHT
FOR FULL INVOICE COST
DRAWEE 42AU：BANK OF KOREA LIMITED,BUSAN
PARTIAL SHIOMENTS 43P：NOT ALLOWED
TRANSSHIPMENT 43T：NOT ALLOWED
LOADING IN CHARGE 44A：MAIN PORTS OF LOREA
FOR TRANSPRT TO…44B：MAIN PORTS OF KOREA
LATEST DATE OF 44C：20051031
SHIP.
SHIPMENT PERIOD 44：
DESCRIPT.OF GOODS 45A：
+COMMODITY：UNBLEACHED KRAET LINEBOARD.
U/P：HKD 390.00/MT
TOTAL：100MT+/-10%ARE ALLOWED.
PRICE TERM：CIF BUDAN KOREA
COUNTRY OF ORIGIN：P.R CHINA
PACKING：STANDARD EXPORT PACKING
SHIPPING MARK：ST05-016
BUSAN KOREA
DOCUMENTS REQUIRED 46A：
1、COMMERCIAL INVOICE IN 3 CIPIES INDICATING L/C NO.&CONTRACT
NO.ST05-018
2、FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLI- CANT.
3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDUCA TING QUANTITY/GROSS AND
NET WEIGHTS
4、CERTIONAL OF ORIGIN IN 3 COPIES
ADDITIONAL COND 47B：ALL DOCUMENTS ARE TO BE
PRESENTED TO US ON ONE LOT BY COURIER/SPEED
POST.
DETALS OF CHARGES ALL BANKING CHARGES
OUTSIDE OF OPEN-ING BANK ARE FOR
BENEFICIARY’S ACCOUNT.
PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS
AFTER THE DATE OF SHIPMENT BUT WITHIN THE
V ALIDITY OF THE CREDIT
CONFIRMATION *49：W ITHOUT
INSTRUCTIONS 78：
+WE HEREBY UNHERERTAKE THAT DRAFTS DRAWN
DRAWN UNDER AND IN COMPL Y WITH THE TERMS
TERMS AND CONDITIONS OF THIS CREDIT WILL BE
PAIN MATURITY.
SEND. TO REC. INFO. 72：/SUBJECT U.P.2007 ICC PUBLICATION 600
经审核，信用证存在的问题如下：
1. 开证日期晚于合同要求，应将“20050825”
修改为2005年8月8日到2005年8月20日之间的一天。

2. 效期早于最迟装期
3. 到期地点应为受益人所在地
4. 申请人地址有误
5. 受益人地址有误
6. 信用证金额币别有误
7. 汇票期限有误，应将“DRAFT AT 90 DAYS AT SIGHT”修改为“90DAYS AFTER B/L DATE”.
8. 未注明金额允许10%增减
9. 应允许分批和转船
10. 目的港有误
11. 装期与合同不符,应将“20051031”修改为“20051002”。

12. 单价币别有误
13. 贸易术语有误
14. 关于包装的表述与合同不符
15. 信用证上出现了唛头
16. 商业发票未要求签署
17. 合同号有误
18. 应注明正本提单一式三份
19. 运费到付有误
20. 漏要求提供非实木证明
三、根据合同资料用英文缮制单证。

（一）、资料
1、出口商公司名称：SHANGHAI JINHAI IMP&EXP CORP.LTD.
2、进口商公司名称：ANTAK DEVELOPMENT LTD.
3、支付方式：20%T/T BEFORE SHIPMENT AND 80% L/C AT 30 DAYS AFTER SIGHT
4、装运条款：FROM SHANGHAI TO SINGAPORE NOT LATER THAN SEP.30,2005
5、价格条款：CFR SINGAPORE
6、货物描述：MEN’S COTTON WOVEN SHORTS
货号/规格装运数量及单位总金额毛重/净重（件）尺码1094L 700DOZ USD19180,00 33KGS/31KGS 68*46*45CM 286G 800DOZ USD31680.00 45KGS/43KGS 72*47*49CM 666 160DOZ USD5440.00 33KGS/31KGS 68*46*45CM 包装情况：一件一塑料袋装，6件一牛皮纸装，8打或10打一外箱。

尺码搭配：1094：M L XL
3 3 4=10打/箱
286G：M L XL
1.5 3 3.5=8打/箱
666：M L XL
1.5 3.5 3=8打/箱
7、唛头由卖方决定（要求使用标准化唛头）
8、L/C NO.123456 DATED AUG.18.2005 ISSUED BY BANK OF CHINA SINGAPORE BRANCH
9、船名：HONGH V.188 B/L NO.：ABC123 B/L DA TE：2005年9月20日
10、S/C NO.00SHGM3178B DA TE AUG.2,2005
11、INVOICE NO.SHGM70561
（二）、制作汇票、装箱单、装船通知
1、缮制汇票。

BILL OF EXCHANGE
凭不可撤销信用证
Drawn Under Irrevocable L/C No.
日期支取Payable With interest @ % 按息
付款
号码汇票金额上海
No. Exchange for Shanghai
见票日后（本汇票之副本未付）付交
At sight of this FIRST of Exchange (Second of Exchange Being unpaid)Pay to the order of
金额
the sum of
此致
To
2缮制装箱单
PACKING LIST
TO：
INVOICE NO.
S./C NO.
L/C NO.
2、缮制装船通知
SHIPPING ADVICE
TO：INVOICE NO：
L/C NO：
S/C NO：
DEAR SIRS：
WE HEREBY INFORM YOU THE GOODS UNDER THE ABOVE MENTIONED CREDIF HA VE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW. COMMODITY:
NUMBER OF PKGS:
TOTAL G.W:
OCEAN VESSEL:
DA TE OF DEPARTURE:
B/L No:
PORT OF LOADING:
DESTINATION:
SHIPPING MARKS:
SHANGHAI JINHAI IMP&XEP CORP.LID
王红
答案
BILL OF EXCHANGE
凭R 不可撤销信用证
Drawn Under BANK OF CHINA SINGAPORE BRANCH 123456 Irrevocable L/C No.
日期AUG 18 2005 支取Payable With interest @ % 按息
付款
号码汇票金额上海
No. SHGM70561 Exchange for USD45040 Sept.22.2005 Shanghai
见票日后（本汇票之副本未付）付交
At 30 DAYS AFTER sight of this FIRST of Exchange (Second of Exchange Being unpaid)Pay to the order of
金额
the sum of U.SDOLLARS FORTY-FIVE THOUSAND AND FORTY ONL Y
此致
To BANK OF CHNA SINGAPORE BRANCH
SHANGHAI JINHAI IMP&EXP CORP.LTD.
2、装箱单
PACKING LIST
TO：
INVOICE NO. SHGM70561
S./C NO.00SHGM3178B
L/C NO.123456
SHIPPING MARKS:ANTAK
00SHGM3178B
SINGAPORE
3、装船通知
SHIPPING ADVICE
TO：INVOICE NO：SHGM70561
L/C NO：00SHGM3178B
S/C NO：123456
DEAR SIRS：
WE HEREBY INFORM YOU THE GOODS UNDER THE ABOVE MENTIONED CREDIF HA VE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.
COMMODITY:MEN’S COTTON WOVEN SHIRTS
NUMBER OF PKGS:190 CARTONS
TOTAL G.W:7470KGS
OCEAN VESSEL:HONGHE V.188
DA TE OF DEPARTURE:SEPT .20,2005
B/L No:ABC123
PORT OF LOADING:SHANGHAI
DESTINATION:SINGAPORE
SHIPPING MARKS:ANTAK
00SHGM3178B
SINGAPORE
C/N:1-190
SHANGHAI JINHAI IMP&XEP CORP.LID
王红。