2009年国际商务单证员考试真题及答案-操作部分

2009年国际商务单证员考试真题及答案-操作部分

一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36分）

SALES CONTRACT

THE SELLER: NO. YH08039

SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008 NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER:

LINSA PUBLICIDAD, S.A.

VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

This 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:

Price Terms

Commodity & Specification Quantity

Unit price Amount

FOB QINGDAO CARDHOLDER DYED COW LEATHER 5000PCS USD1.45/PC USD 7250.00 BLACK 8000PCS USD1.50/PC USD12000.00 BROWN USD19250.00

Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA

NOS.1-26

Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER.

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. ISSUE OF DOCUMENTARY CREDIT

27: SEQUENCE OF TOTAL：1/1

40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：103CD137273 31C: DATE OF ISSUE ：081215

40E: APPLICABLE RULES ：UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN 51D:APPLICANT BANK：BANCO SANTANDER, S.A.

28660 BOADILLA DEL BARCELONA, SPAIN

50: APPLICANT ：LINSA PUBLICIDAD, S.A.

VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.

2009年国际商务单证员考试真题及答案-操作部分

NO. 51 JINSHUI ROAD, QINGDAO, CHINA 32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00

41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT… 30 DAYS AFTER SIGHT

42A:DRAWEE ：LINSA PUBLICIDAD, S.A. 43P:PARTIAL SHIPMTS：NOT ALLOWED 43T:TRANSSHIPMENT：NOT ALLOWED

44E:PORT OF LOADING：ANY CHINESE PORT 44F:PORT OF DISCHARGE ：VALENCIA, SPAIN 44C:LATEST DATE OF SHIPMENT：090115 45A:DESCRIPTION OF GOODS

GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO PACKING: 200PCS/CTN

46A:DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3. PACKING LIST IN 3 COPIES

4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT

5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC. 47A: ADDITIONAL CONDITIONS

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.

71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT

2009年国际商务单证员考试真题及答案-操作部分

经审核信用证需要修改的内容如下：

2009年国际商务单证员考试真题及答案-操作部分

二、根据已知资料指出下列单据中错误的地方。（本题共24分）

已知资料（1）：

SALES CONTRACT

Contract No.: NJT090218 Date: FEB.18, 2009

Signed at: Nanjing, China

The Seller: NANJING JINLING TEXTILE CO., LTD.

Address: UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINA The Buyer: DEXICA SUPERMART S.A.

Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Commodity and specifications

GIRLS GARMENTS

Quantity

10800PCS

Unit Price

Amount

CIF BRUSSELS

EUR5.00/PC EUR54000.00

10% more or less in quantity and amount are acceptable.

Packing: IN CARTON Shipping Mark: N/M Time of Shipment: Within 30 days after receipt of L/C. From NINGBO PORT CHINA to BRUSSELS, BELGIUM Transshipment and Partial Shipment: Allowed.

Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.

Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1, 2009 and to remain valid for negotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer.

The Seller The Buyer

NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A. 钟 山 ALICE

已知资料（2）：

1．装运信息：指定APL承运，装期2009.04.19；船名PRINCESS；航次V.018 2．装箱资料：合计108箱，装入1X20’ 集装箱。

3．商业发票号：NJT090218-09，签发日期2009年4月10日。 4．信用证号：CMKK …… 此处隐藏：12089字，全部文档内容请下载后查看。喜欢就下载吧 ……