2008年单证员考试《国际商务单证缮制与操作》真题及答案
国际贸易常见单证的缮制技巧---课后测试及答案
国际贸易常见单证的缮制技巧课后测试单选题1、在国际贸易中，首先缮制的单据是（）（10分）A商业发票B装箱单C提单D产地证正确答案:A2、记载或描述商品包装情况的单据是（）（10分）A商业发票B装箱单C提单D产地证正确答案:B多选题1、以下关于外贸中的商业发票，描述正确的是（）（10分）A是出口商向进口商开立的，对所销售货物情况的总说明B所有其他单据都应以它为中心来缮制C是一张货物的价目清单D是进出口商记账与核算的依据正确答案:ABCD2、以下关于外贸业务中的装箱单，描述正确的是（）（10分）A是记载或描述商品包装情况的单据B是商业发票的附属单据C是出口地海关查验货物、公证行或商检机构查验货物、进口商核对货物数量或重量时的唯一依据D可用来了解包装件号的具体内容和包装情况正确答案:ABD3、以下哪些单据属于国际贸易单据？（10分）A产地证B海运提单C汇票D品质证正确答案:ABCD4、以下哪些选项是商业发票缮制中的必备要素？（10分）A.issuerB.marks&numberC.unitpriceD.invoiceno.正确答案:ABCD5、以下关于装箱单，描述正确的是（）（10分）A是承运人或其代理人签发的货物收据B是货物所有权的凭证C可以凭此向银行办理抵押贷款D是承运人与托运人之间订立运输合同的证明正确答案:ABCD判断题1、国际贸易单证操作时，做到单证相符、单单相符。
（10分）A正确B错误正确答案:正确2、海运提单由船公司或其代理人签发，证明已收到特定货物，允诺将货物运至特定目的地，并交付给收货人的书面凭证。
（10分）A正确B错误正确答案:正确3、如果信用证显示的是Invoice，我们体现为CommercialInvoice也是可以的。
（10分）A正确B错误正确答案:正确。
2008年国际商务单证员专业考试解析
2008年全国国际商务单证员专业考试国际商务单证基础理论与知识试题及详解（考试时间：6月15日上午9：00-11:00）一、单项选择题（40小题，第一小题1分，共40分。
单项选择题的答案只能选一个，多选不得分，请在答案卡上将相应的选项涂黑）1.航空公司的运价通常以“S”表示（）。
A最低运价 B附减运价 C附加运价 D普通运价【答案】C【解析】航空公司一般用不同的运价代码表示不同的种类。
同城以“S”表示等级货物附加运价（ＣｌａｓｓＲａｔｅＳｕｒｃｈａｒｇｅ）；“Ｍ＂表示最低运价；“Ｎ＂表示４５公斤以下普通货物运价；“Ｑ＂表示４５公斤以上普通货物运价；“Ｒ”表示等级货物附减运价。
2、我国出口新加坡一批货物共３万美元，分批交货，循环信用证交货，每期使用金额１万美元。
如合同规定，每期需等证行通知到达，才能恢复到原金额继续使用，则这张信用证是（）。
A非自动循环证 B半自动循环信用证C自动循环证 D自动与非自动循环证【答案】A【解析】按金额循环再使用后恢复到原金额的具体做法不同，循环信用证分为自动循环信用证、半自动循环信用证和非自动循环信用证。
非自动循环证是指该信用证规定金额被使用后，需等开征行行通知到达，原金额才能恢复使用。
3、某外贸企业对外以ＣＦＲ报价，如果客户要求将货物交到某货物运站指定承运人时，那么采用（）为宜。
Ａ．ＦＣＡＢ．ＣＩＰＣ．ＣＰＴＤ．ＤＤＰ【答案】C【解析】与CFR术语下卖房在约定的装运港交货不同的事，采用ＣＰＴ术语成交时，卖方向指定的承运人交货。
故如果客户要求将货物交到某某货运指定承运人时，那么采用CPT术语成交为宜。
4、我国是《万国邮政公约》的签约国之一，根据这一公约的规定，进出境邮递物品的“报税单”和“绿色标签”应随同物品通过（）火但是人呈递给海关。
A报关企业 B国际货运代理公司C邮政企业或快递公司 D收、发货人【答案】C【解析】我国是《万国邮政公约》的签约国。
根据《万国邮政公约》的规定，进出口邮包必须由寄件人填写“报税单”（小件邮包填写“绿色标签”），列明所及物品的名称、价值、数量，想邮包寄达国家的海关申报。
2008年国际商务单证专业考试(缮制与操作)答案
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 PhoneTO ORDER中远集装箱运输有限公司COSCO CONTAINERLINESNotify 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 ，JAPANPort-to-Port or Combined TransportBILL OF LADINGwise noted. The total number of packages or units stuffed in the container, the description of the goods and the weights shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.Combined Transport * Pre-carriage byCombined Transport * Place of ReceiptOcean Vessel Voy. No. KAOHSIUNG V.0707S .Port of Loading SHANGHAI PORT.Port of Discharge OSAKACombined Transport * Place of DeliveryMarks & Nos. Container / Seal No.ABC OSAKANOS.1-60C/N:SNBU7121820No. of Containers or Packages60 CARTONS Description of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasurement33.000CBMP a r t i c u l a r s F u r n i s h e d b y M e r c h a n t sDescription of Contents for Shipper’s Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & Charges FREIGHT PREPAIDRevenue Tons RatePerPrepaidCollectLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
2008年国际商务单证员(单证基础理论与知识)真题试卷(题后含答案及解析)
2008年国际商务单证员（单证基础理论与知识）真题试卷(题后含答案及解析)题型有：1. 单项选择题 2. 多项选择题 3. 判断题 4. 简答题 5. 计算题单项选择题40小题，每小题1分，共40分。
单项选择题的答案只能选择一个，多选不得分，请在答题卡上将相应的选项涂黑。
1．航空公司的运价通常以“S”表示( )运价。
A．最低运价B．附减运价C．附加运价D．普通运价正确答案：C2．我出口新加坡一批货物共3万美元，分批交货，循环信用证支付，每期使用金额l万美元。
如合同规定，每期需等开证行通知到达，才能恢复到原金额继续使用，则这张信用证是( )。
A．非自动循环信用证B．半自动循环信用证C．自动循环信用证D．自动与非自动同时使用正确答案：A3．某外贸企业对以CFR报价，如果客户要求将货物交到某货运站指定承运人时，那么采用( )为宜。
A．FCAB．CIPC．CPTD．DDP正确答案：C4．我国是《万国邮政公约》的签约国之一，根据这一公约的规定，进出境邮递物品的“报税单”和“绿色标签”应随同物品通过( )或当事人呈递给海关。
A．报关企业B．国际货运代理公司C．邮政企业或快递公司D．收、发货人正确答案：C5．在商品和包装上不注明生产国的包装是( )。
A．中性包装B．无牌包装C．非使用包装D．使用包装正确答案：A6．进口生丝毛，计算重量的方法一般采用( )。
A．净重B．毛重C．公量D．理论重量正确答案：C7．根据《公约》规定，请指出下列发盘中符合发盘基本条件的发盘是( )。
A．货名、品质、数量B．货名、品质、价格C．货名、价格、支付方式D．货名、数量、价格正确答案：D8．某公司出口惠普电脑共l，000台，合同和信用证都规定不准分批装运。
装船时有30台包装破裂。
外观变形，不能出口。
根据《CP600》规定，只要货款不超过信用证总金额，交货数量可以有5％的增减。
据此，该公司发货时，可以装运( )。
A．1000台B．970台C．950台D．1050台正确答案：A9．按c组术语成交，货物启运后的风险由( )负担。
2008年6月单证员考试操作题参考答案
2008年6月单证员考试操作题参考答案一、根据合同审核信用证，指出不符之处。
1、59有错。
BENEFICIARY应为“SHANGHAI SHENG DA CO., LTD”而不是“SHANGHAI DA SENG CO., LTD”。
2、32B有错。
AMOUNT应为“CURRENCY USD AMOUNT 9300”而不是“CURRENCY HKD AMOUNT 9800”3、42C有错。
应为“DRAFTS AT SIGHT”而不是“DRAFTS AT 60 DAYS SIGHT”4、43P有错。
PARTIAL SHIPMENT应为“ALLOWED”而不是“NOT ALLOWED”5、43T有错。
TRANSSHIPMENT应为“ALLOWED”而不是“NOT ALLOWED”6、44A有错。
LOADING PORT应为“SAHNGHAI”而不是“ANY CHINESE PORT”7、44B有错。
应为“CHITTAGONG SEA PORT”而不是“CHITTAGANG SEA PORT”8、44C有错。
应为“MAY 31, 2008”而不是“MAY 2, 2008”9、45A有错。
品名应为“STEEL TAPE RULES”而不是“TAPE RULES”；10、45A有错。
(1)规格应为“MODEL：JH-392W”，而不是“J H-395W”；单价应为“USD3.6/DOZ PAIR CFR CHITTAGONG”不是“HKD3.6/DPZ PAIR CIF CHITTAGONG”11、45A有错。
(2)规格应为“JH-380W”，而不是“JH-386W”；单价应为“USD4.2/DOZ PAIR CFR CHITTAGONG”而不是“HKD4.2/DOZ PAIR CIF CHITTAGONG”。
12、46A有错。
CFR条件下，应该由买方办理保险，所以保险条款要删除；提单应该显示为“FREIGHT PREPAID”而不是“FREIGHT COLLECT”。
[财经类试卷]2008年国际商务单证员(单证基础理论与知识)真题试卷及答案与解析
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（B）一切险+偷窃提货不着险
（C）平安险+一切险
（D）水渍险+偷窃提货不着险
20信用证项下，出口人开具的汇票，如遣付款人拒付时，( )。
（A）开证行有权行使追索权
（B）保兑行有权行使追索权
（C）议付行有权行使追索权
（D）付款行有权行使追索权
21我国法定的度量衡制度采用的是( )。
（B）To order of issuing bank
（C）To issuing bank
（D）To order
50信息流电子化的优势是拥有( )。
（A）电子通信平台
（B）网络信息资源
（C）国际贸易平台
（D）网络传播力
二、判断题
40小题，每小题0.5分，共20分。答案为“是”的，请在答题卡上涂A，答案为“否”的，请在答题卡上涂B。
（A）1000台
（B）970台
（C）950台
（D）1050台
9按c组术语成交，货物启运后的风险由( )负担。．
（A）卖方
（B）买方
（C）承运方
（D）保险公司
10一国外来证的有效期为2007年10月30 EI，最迟装运期为10月10日，如未规定装运日后交单的特定期限，而实际发运日期是10月1日。根据《UCP600》规定，最迟的交单期为( )。
（A）货物收据
（B）运输合同的证明
（C）物权赁
（D）无条件支付命令
13关于结汇单证，以下说法正确的是( )。
（A）结汇单证是指国际贸易中，为解决货币收付问题所使用的单据、证明和文件
（B）结汇单证就是托运单、包装单据、运输单据、保险单
（C）仅指国家外汇管理需要的单证一出口收汇核销单
国际商务单证缮制与操作模式试题及答案(一)
国际商务单证缮制与操作模式试题及答案（一）-卷面总分：60分答题时间：30分钟试卷题量：30题一、单选题（共31题，共62分）1.信用证规定“CertificateoforiginG.S.P.FormAinduplicate”，根据要求，该产地证的签发机构是()。
A.贸促会(商会)B.出境地海关C.生产地公证处D.出入境检验检疫局正确答案：D您的答案：本题解析：暂无解析2.在进料加工贸易中，经常由我方先向外商购买原材料或配件，加工产品后再卖给该外商。
为了避免届时外商不履行合同，我方应采用()比较稳妥。
A.对开信用证B.保兑信用证C.转让信用证D.循环信用证正确答案：A您的答案：本题解析：暂无解析3.信用证中关于运输：“Transshipmentpermitted,partialshipmentallowed,butpartial shipmentofeachitemnotallowed”的中文意思是()。
A.允许转运、允许分批，但每个品种的货物不得分批B.允许转运、允许分批，每个品种的货物也必须分批C.不允许转运，允许分批，但每个品种的货物不得分批D.允许转运、不允许分批，但每个品种的货物不得分批正确答案：A您的答案：本题解析：暂无解析4.某商品单价每个CIFC5伦敦3.55英镑，数量6120个，根据惯例保险金额应是()。
A.22704.00英镑B.22703.00英镑C.23899.00英镑D.23898.00英镑正确答案：C您的答案：本题解析：暂无解析5.根据《中华人民共和国海关法》，进口货物的收货人向海关申报的时限是()。
A.自运输工具申报进境之日起7日内B.自运输工具申报进境之日起10日内C.自运输工具申报进境之日起14日内D.自运输工具申报进境之日起15日内正确答案：C您的答案：本题解析：暂无解析6.根据《UCP600》的解释，开证行开立的信用证不会是()。
A.可撤销信用证B.议付信用证C.跟单信用证D.转让信用证正确答案：A您的答案：本题解析：暂无解析7.汇票的抬头有三种填写方式，根据我国票据法规定，签发()的汇票无效。
国际商务单证缮制与操作试卷三及答案
《国际商务单证缮制与操作》试卷三题目要求：根据下列信用证信息缮制汇票（40分）和产地证（60分）注：货物被装在＂皇后轮＂V.918K船上，船方确认的最后装船期为2004.2.26，提单号为DR-0459。
商品用1000只纸箱等量包装，每只纸箱毛重GW:14KGS, ,MEAS: 200×210×220CM/CTN。
发票号ZJT040218，发票日期为：FEB 3,2004。
H.S CODE:80255938.APPLICATION HEADER: THE TORONTO DOMINION BANK,THE MONTEREAL FORM OF DOCUMENTARY CREDIT: IRREVOCABLE , NO.188818DATE OF ISSUED: 040130EXPIRY DATE AND PLACE: 040316 IN CHINAAPPLICANT: BIMA SPA CORPORATION.,NO.93 BANGKOK STREET, MONTEREAL, CANADABENEFICIARY:ZHEJIANG TEXTILES IMPORT AND EXPORT CORP. NO.165 ZHONG HE ROAD,HANGZHOU,CHINAAMOUNT: CURRENCY USD AMOUNT 14280.00A V AILABLE WITH: ANY BANKBY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON US DESCRIPTION OF GOODS:GARMENT MATERIALS AS PER S/C NO.198393 14,000KGSLATEST SHIPMENT DATE: MAR.06/2004USD1.02/KG FOB SHANGHAI CHINADOCUMENTS REQUIRED:-SINGED COMMERCIAL INVOICE IN 3 COPIES. CONTAIN S/C NO. AND L/C NO. -PACKING LIST IN 3 COPIES SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH PACKAGE-ORIGINAL CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE-FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT SHOWING CREDIT NO.CONSIGNED TO ORDER OF THE TORONTO DOMINION BANK NOTIFY FABTRENDS INTERNATIONAL INC.-BENEFCIARY’S CERTRIFICATE STATING THAT：1.TERMS AND CONDITIONS ON THE PURCHASE ORDER HA VE BEEN MET, INCLUDE QUANTITIES SHIPPED BY BOAT PER DSN/COLOUR .2. GOODS ARE FIRST QUALITY FABRIC PACKED IN WATERPROOF EXPORT CARTONS.3. GOODS ASSORTMENT FOR EACH PURCHASE ORDER AND DESIGN IS AS PER APPLICANT’S ORDER.PARTIAL SHIPMENTS: PERMITTEDTRANSSHIPMENTS: PERMITTEDSHIPMENT FROM: SHANGHAI, CHINATO: MONTEREAL, QUEBEC, CANADAPRESENTATION PEERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER SHIPMENT, BUT WITHIN V ALIDITY OF THE LETTER OF CREDIT. SPECIAL INSTRUCTIONS:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20” CY TO CY CONTAINER AND B/L SHOWING THE SAME.UPON RECEIPT THE DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONSWITH THE L/C, WE WILL REIMBURSE YOU AS PER YOUR INSTRUCTIONS. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.一、制作汇票（总分为40分，每空为4分）汇票DRAWN UNDER ………………………………………..…………………..L/C NO…………………………… DATED………………….PAYABLE WITH INSTERST @....……...% PER ANMUM NO:…………EXCHANGE FOR………………HANGZHOU , CHINA…………..……AT……..…………………SIGHT OF HIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA, HANGZHOU BRANCHTHE SUM OFTO………………………………………..………………………………………..二、制作产地证（总分为60分，其中每空为5分）第三套答案1.汇票THE TORONTO DOMINION BANK,THE MONTEREAL;L/C NO. 188818 ，JAN 30，2004 ，ZJT040218,USD14280 ，FEB 28，2004 ，***，U.S DOLLARS FOURTEEN THOUSAND TWO HUNDRED AND EIGHTY ONL Y ，THE TORONTO DOMINION BANK , THE MONTEREAL;ZHEJIANG TEXTILES IMPORT AND EXPORT CORP.STAMP&SIGANITURE。
外贸类《单证员》缮制与操作《缮制与操作》考试试题及答案解析
外贸类《单证员》缮制与操作《缮制与操作》考试试题及答案解析姓名:_____________ 年级:____________ 学号:______________1、根据《 UCP600》的规定，银行审单时间最多为收到单据次日起的第( ) 银行工作日。
A 、3个B 、5个C 、7个D 、10个正确答案：B答案解析：暂无解析2、开立信用证时要注意（ ）。
A、证同一致B 、单证一致C 、单单一致D 、单货一致正确答案：A答案解析：暂无解析3、根据《海关法》规定，进口货物的报关期限为自运输工具申报进境之日起 14 天之内，进口货物的收货人或其代理人逾期申报的，由海关征收滞报金，滞报金的日征收额为进口货物完税价的（ ）。
A 、5%B 、05%C 、5D 、05%正确答案：D答案解析：暂无解析4、合同上货物名称是“ SHIRTS”，信用证上的名称误为“SKIRTS”，受益人（ ）。
A 、应该修改信用证，把货物名称改准确B 、不必修改信用证，按SHIRTS 制单C 、不必修改信用证，按SKIRTS 制单D 、不必修改信用证，按SKIRTS(SHIRTS)制单正确答案：A答案解析：暂无解析5、汇票上的出票日期也称汇票日期，是全套单据日期（ ）。
A、最晚的一个，但不能晚于信用证有效期和规定的交单期B、最晚的一个，能够晚于信用证有效期C、最早的一个，但不要早于信用证开证日期D、最早的一个，能够早于信用证开证日期正确答案：A答案解析：暂无解析6、预约保险以 ( ) 代替投保单，说明投保的一方已办理了投保手续。
A、提单B、国外的装运通知C、大副收据D、买卖合同正确答案：B答案解析：暂无解析7、发生( ) ，违约方可援引不可抗力条款要求免责。
A、战争B、世界市场价格上涨C、生产制作过程中的过失D、货币贬值正确答案：A答案解析：暂无解析8、货物外包装上有一只酒杯或一把雨伞，这种标志属于（）。
A、危险性标志B、指示性标志C、警告性标志D、易燃性标志正确答案：B答案解析：暂无解析9、在海洋运输货物保险业务中，共同海损（）。
2008年单证员操作试卷
2008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》试卷一、根据下述合同内容审核信息用证,并指出不符之处。
（36分）The 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 termsCHITTAGONGTime of Shipment：During May, 2008Loading Port and Destination：From Shanghai to ChittagongPartial Shipment and Transshipment are 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. Validfor 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：SQUENCE OF TOTAL 27：1/1FORM OF DOC. CREDIT 40A：I RREVOCABLEDOC. CREDIT NUMBER 20：06660801DATE OF ISSUE 31C：F EBRUARY 24, 2008APPLICABLE RULES 40E：U CP LATEST VERSIONDATE AND PLACE OFEXP.31D：M AY 23, 2008 IN BANGLADESHAPPLICANT 50：A LFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A：A B BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59：S HANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWER，SHANGHAI, CHINA. AMOUNT 32B：C URRENCY HKD AMOUNT 9800.00A V AILABLE WITH /.BY…41D：A NY BANK IN CHINA BY NEGOTIATIONDRAFTS AT…42C：D RAFTS AT 60 DYAS SIGHT FOR 100PCT INVOICE V ALUE DRAWEE 42D：A B BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENT 43P：N OT ALLOWEDTRANSSHIPMENT 43T：N OT ALLOWEDLOADING/DISPATCHING/TAKING44A：A NY CHINESE PORTSTRANSPORTATION TO 44B：C HITTAGANG SEA PORT, BANGLADESHLATEST DATE OFSHIPMENT44C：M AY 2, 2008DESCRIP OF GOODS 45A：T APE RULES（1）2 000 DOZ PAIR MODEL：JH-395WSIZE：3M×16MM @ HKD 3.60 PER DOZEN CIF CHITTAGONG（2）500 DOZ PAIR MODEL：JH-386WSIZE：3M×16MM @ HKD 4.20 PER DOZEN CIF CHITTAGONGPACKING：EXPORT STANDARD SEAWHORY PACKING DOCUMENTS 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 SETOF ORIGINAL SHIPPING DOCUMENTS INCLUDINGORIGINAL ―FORM A‖ HAS BEEN SENT DIRECTL Y TO THEAPPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED INBLANK FOR 110PCT OF CIF V ALUE, COVERING W.P.ARISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN ―ON BOARD‖ OCEANBILLS OF LADING NADE OUT TO ORDER AND BLANKENDORSED MARKED ―FREIGHT PREPAID‖AND NOTIFYAPPLICANT.ADDITIONALCONDITION47A：+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED―DRAWN UNDER INDUSTRIAL BANK OF JAOAN, LTD.,HEAD OFFICE, CREDIT NO. LC196107800 DATED OCT. 15,2007‖+T/T REIMBURSEMENT IS NOT ACCEPTABLFDETAILS OF CHARGES 71B：A LL BANKING CHARGES OUTSIIDE JAPAN ARE FORBEN EFICIARY’S ACCOUNTPRESENTAION PERIOD 48：D OCUMENTS MUST BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF ISSUANCE OF THE SHIPPINGDOCUMENTS BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION 49：W ITHOUTINSTRUCT. TO NEGOTIATING BANK 78：T HE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT 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.经审核信用证需要修改的内容如下：答案与解析1.信用证到期地点填写有误，应把“BANGLADESH‖修改为”CHINA‖。
国际商务单证缮制与操作模式试题(四)
国际商务单证缮制与操作模式（四）国际商务单证缮制与操作模式（四）一、单选题（共20题，共40分）1.信用证规定“Certificate of origin G. S. P. Form A in duplicate”，根据要求，该产地证的签发机构是( )。
A.贸促会(商会）B.出境地海关C.生产地公证处D.出入境检验检疫局2.在进料加工贸易中，经常由我方先向外商购买原材料或配件，加工产品后再卖给该外商。
为了避免届时外商不履行合同，我方应采用( )比较稳妥。
A.对开信用证B.保兑信用证C.转让信用证D.循环信用证3.报关单备注栏目应该选填下列哪项内容。
（）A.机电产品进口配额证明B. 登记手册编号C.付汇赊销单编号D.三资企业委托代理进出口业务的委托单位全称4.采用信用证支付方式，受益人向客户收取货款的凭据是：（）A.已装运的实际货物B.寄单银行要求开证银行付款的书面通知C.信用证符的全套单据D.买卖合同内容一致的全套单据5.单证缮制必须做到正确、完整、及时、简明和整洁，其中（）是单证工作的前提。
A.正确B.完整C.及时D.简明6.各种单据的签发日期应符合逻辑性和国际惯例，通常（）日期是议付单据出单最早时间。
A.发票B.提单C.保险单D.报关单7.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表述不正确的是（）Y65.00B.GBP65.00D65.00D.RMB65.008.狭义的单证是指（）A.单据和文件B.信用证和证书C.结算单证D.信用证和文件9.以下关于联合国设计推荐使用的地名代码表述正确的是：（）A.由五个前三个符号代表国名，后两个符号代表地名B.个英文字母符号组成，前两个符号代表国名，后三个符号代表地名C.个英文字母符号组成，前两个符号代表地名，后三个符号代表国名D.个英文字母符号组成，前三个符号代表各名，后两个符号代表国名10.在信用证项业务中，各有关方面当事人处理的是（）A.单据B.货物C.服务D.其他行为11.各种单据的签发日期应符合逻辑性和国际惯例，通常（）日期是确定各单据日期的关键。
2008年国际商务单证员(单证操作与缮制)真题试卷(题后含答案及解析)
2008年国际商务单证员（单证操作与缮制）真题试卷(题后含答案及解析)题型有：1. 审核信用证 2. 填写出单机构 3. 改错根据合同审核信用证（本题20分）1．SALES CONTRACTThe Seller：SHANGHAI SHENG DA CO．，LTD．UNIT C 5／F JINGMAO TOWER No．SIl080215 SHANGHAI．CHINAThe Buyer：ALFAGA ENTERPRISEDate：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．CHITTAGONG Time of Shipment：During May，2008 Loading Port and Destination：From Shanghai to Chittagong Partial Shipment and Transshipment are allowed．Insuralaee：To be effeeted 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 Buyer SHANGHAI SHENG DA CO．，LTD．ALFAGA ENTERPRISE 信用证：SQUENCE OF TOTAL 27：1／1 FORM OF DOC．CREDIT 40A：IRREVOCABLE DOC．CREDIT NUMBER 20：06660801 DATE OF ISSUE 31C：FEBRUARY 24．2008 APPLICABLE RULES 40E：UCP LATEST VERSION DATE AND PLACE OF EXP．31D：MAY 23，2008 IN BANGLADESH APPLICANT 50：ALFAGA ENTERPRISE26，IMAMGONJ DHAKA，BANBIADESH ISSUING BANK 52A：AB BANK LAMITED MAMGANJ BRANT．40 IMANGANT．DHAKA-1211．BANGLADESH BENEFICIARY 59：SHANGHAI DA SENG CO．，LTD．UNIT C 5／ F JINGMAO TOWER SHANGHAl．CHINA．AMOUNT 32B：CURRENCY HKD AMOUNT 9800．00 A V AlLABLE WITM／，BY…41D：ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT…42C：DRAFTS AT 60 DAYS SIGHT FOR 100PCT INVOICE V ALUE DRAWEE 42D：AB BANK LIMITED，IMAMGANJ BRANCH PARTIAL SHIPMENT 43P：NOT ALLOWED TRANSSHIPMENT 43T：NOT ALLOWED LOADING／DISPATCHING／TAKING44A：ANY CHINESE PORTSTRANSPORTA Tl0N TO…44B：CHITTAGANG SEA PORT，BANGLADESHLATEST DATE OF SHIPMET44C：MAY 2，2008DESCRIP OF GOODS 45A：TAPE RULES (1)2000 DOZ PAIR MDEL：JH-395W SIZE：3M X 16MM@HKD3．60 PER DOZEN CIF CHIT TAGONG (2)500 DOZ PAIR MODEL：JH-386W SIZE：3M X 16MM@HKD4．20 PER DOZEN CIF CHIT TAGONG PACKING：EXCIRT STANDARD SEAWORTHY PACKINGDOCUMENTS REQUIRED 46A：+SIGNED CONMENOIAL INVOICE IN TRIPLICATE +SIGNED PACKING UST IN TRIPLICATE +G．S．P CERTIFICATE OF ORIGIN FORM A +FICTARY’S CERllFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDINCORIGINAL“FORM A”HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT．+INSURANCE POLICY 0R CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF V ALUE．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 NOTI FYAPPUCANT．ADDITIONAL CONDITION 47A：+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMllE D．IMAMGANJBRANCH CREDIT NO．06660801 DATED FEBRUARY 24．2008”+T／T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71B：ALL BANKING CHARGES OUTSIDEBANGLADESH ARE FOR BENEFICIARY’S ACCOUNTPRESENTAION PERIOD 48：DOCUMENTS MUSlT BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPINGDOCUMENTS BUT WITHIN THE V AUDNY OF THE CREDIT．CONFIRMATION49：WITHOUTINSTRUCT．TO NEGOTIATING BANK 78：THE DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT．ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTL Y TO US IN ONE LOT．UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU经审核，信用证存在问题如下：_____________________________________________________________________ _____________________________________________________________________ _____________________________________________________________________ ________________________正确答案：在实际业务中，信用证的开立以合同和相关惯例为依据。
国际商务单证缮制与操作试卷二及答案
《国际商务单证缮制与操作》试卷二题目要求：根据下列信用证内容及相关资料缮制汇票（40分）和提单（60分）ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DA TE OF ISSUE 31C: 040105EXPIRY *31D: DATE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO…. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWER POTSAS PER S/C NO. E03FD121.CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPEDAND SIGNED BY BENEFICIARY CERTIFYING THAT THEGOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED, MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILSSUCH AS CARTON NO.S AND CONTENTS OF EACH CARTON.+CERTIFICATE STAMPED AND SIGNED BY BENEFICIARYSTA TING THAT THE ORIGIAL INVOICE AND PACKING LISTHA VE BEEN DISPATCHED TO THE APPLICANT BY COURIERSERVISE 2 DAYS BEFORE SHIPMENT.ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARKINDICATING THE COUNTRY OF ORIGIN OF THE GOODS.+A USD50.00 DISCREPANCY FEE, FOR BENEFICIARY’SACCOUNT, WILL BE DEDUCTED FROM THE REIMBURSEMENTCLAIM FOR EACH PRESENTATION OF DISCREPANTDOCUMENTS UNDER THIS CREDIT.DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THEACCOUNT OF THE BENEFICIARY.PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TOREIMBURSE YOU IN THE CURRENCY OF THE CREDIT INACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULDINCLUDE YOUR UID NUMBER AND THE ABA CODE OF THERECEIVING BANK.相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码：FSCU3214999 集装箱封号：12953121x20’FCL, CY/CY船名：LT USODIMARE航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。
国贸08单证案例及答案(1)
本案…………………….
问：出口方这样做是否合理？为什么？
答：卖方这样做不合理。（2分）除非信用证规定货物指定数量不得增减，在支取金额不超过信用证规定金额的条件下，货物数量允许有5%的伸缩。但信用证规定货物数量按包装单位或个数计数时，此项伸缩不适用。（6分）本案中货物以“打”计数，不能适用5%的增减幅度。（2分）
3、2007年，我某公司向加拿大客户出口一批钢材，信用证规定装运期为“on/or about May 15th,2007”。受益人取得同年5月20日签发的提单。
8、我国某银行收到国外来证，证中有下述条款：（1）检验证书于货物装运前开立并由开证申请人授权的签字人签字，该签字必须由开证行检验；（2）货物只能待开证申请人指定船只并由开证行给通知行加押修改后装运，而该加押修改必须随同正本单据提交议付。
问：该信用证能不能接受？为什么？
答：不能接受。（2分）因为该证中两个条款都属于软条款，若接受这两个条款，则受益人完全无法控制所提交的单据是否符合要求，而失去了要求开证行付款的主动权。(2分)第一个条款，申请人可能不签字，或签字经开证行检验不合格；（3分）第二个条款，申请人可能不指定船只，可能不通知开证行修改，则受益人无法随同正本单据提交此项修改。（3分）
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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2008年单证员考试《国际商务单证缮制与操作》真题答案一、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 SEAWORTHYPACKING）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.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 PhoneTO 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 ，JAPANPort-to-Port or Combined TransportBILL OF LADINGRECEIVED In external apparent good order and condition except as other- wise noted. The total number of packages or units stuffed in the container, the description of the goods and the weights shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.Combined Transport * Pre-carriage by Combined Transport * Place of ReceiptOcean Vessel Voy. No. KAOHSIUNG V.0707S .Port of LoadingSHANGHAI PORT.Port of Discharge OSAKACombined Transport * Place of DeliveryMarks & Nos. Container / Seal No.ABC OSAKA NOS.1-60C/N:SNBU7121820No. of Containers or Packages60 CARTONS Description of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasurement33.000CBMP a r t i c u l a r s F u r n i s h e d b y M e r c h a n t sDescription of Contents for Shipper’s Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & Charges FREIGHT PREPAIDRevenue TonsRatePerPrepaidCollectEx Rate: Prepaid at Payable atSHANGHAI PORTPlace and date of Issue SHANGHAI,NOV 29,2007Total PrepaidNo. of Original B(s)/L THREESigned for the Carrier: COSCO CONTAINER LINESLADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY KAOHSIUNG V.0707S COSCO CONTAINER LINES CNS01 0108895。