2013年单证员考试操作与缮制练习题及答案
一、日期改错 1.资料：卖方：SOUTH EAST CHINA TRADING COMPANY; 买方：MHK COMPANY 成交条件：CIF NEW YORK; 信用证规定交货期：不晚于2008年10月30日; 信用证有效期：2008年11月15日; 实际装船期为：2008年10月25日; 要求：根据已知资料和惯例，改正你认为错误的单据签发日期。 单据名称 出口许可证 商业发票 装箱单 汇 票 原产地证明书 出口商检证书 保险单 海运提单 出口货物报关单 装船通知 签发日期 2008年10月28日 2008年10月29日 2008年10月12日 2008年10月26日 2008年10月26日 2008年10月27日 2008年10月27日 2008年10月28日 2008年10月26日 2008年10月30日 正确的签发日期 2008年10月20日 2008年10月12日 正确 2008年10月29日 2008年10月20日 2008年10月23日 2008年10月23日 2008年10月25日 2008年10月24日 2008年10月25日 2.资料 托收方式 D/P AT SIGHT D/A AT 30DAYS 首次提示日 3月8日 3月8日 承兑日 3月9日 3月7日 付款日 3月7日 4月21日 银行交单日 3月10日 4月20日 要求： 根据已知资料和惯例，将您认为应改正的日期填在下列表格中： 托收方式 D/P AT SIGHT D/A AT 30DAYS 首次提示日 3月8日 3月8日 承兑日 …… 3月8日 付款日 3月8日 4月7日 银行交单日 3月8日 4月8日 二、根据合同审核信用证 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同 上海茂林贸易有限公司 SHANGHAI MAOLIN TRADE CO., LTD. No.97 Maoming Nan Road, Shanghai, P. R. of China 销售合同 SALE CONTRACT To: EASTERN TRADING COMPANY Contract No.: SH2008X826
81 WORDFORD STREET, LONDON UNITED KINGDOM This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below： Description of Goods WOOLLEN BLANKETS ART. NO. H666 ART. NO.HX88 ART. NO. HE21 TOTAL: Quantity 600PCS 600PCS 720PCS 1920PCS Unit Price @USD15.50/PC @USD16.30/PC @USD18.50/PC Amount CIF LONDON USD9300.00 USD9780.00 USD13320.00 USD32400.00 Date: 26 AUG., 2008 5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED. Total amount in words Packing Delivery Shipping Mark Time of Shipment Terms of Payment Insurance Documents required SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY. 24Pc in one Ctn, total packed in 80Ctns. Sea freight from Shanghai to London allowing partial shipments and transshipment EASTERN /2008X826/LONDON/NO.1-80 On or before 15 Oct., 2008 By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid for negotiation in China until the 15th days after the foresaid time of the shipment. The L/C must mention this contract number. All banking charges outside U.K are for A/C of the beneficiary. To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A) 1．Signed invoice in triplicate 2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3．Insurance policy in duplicate 4．Packing list in triplicate 5．Certificate of Origin in duplicate issued by a relevant authority The Seller Shanghai Maolin Trade Co., Ltd. 张三 签署 The Buyer Eastern Trading Company Whuit Brown Signature 进口国开来的信用证：
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K. APPLICANT:
EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON
UNITED KINGDOM BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @USD15.50/PC USD9300.00 ART. NO.HX88 600PCS @USD16.30/PC USD9780.00 ART. NO. HE21 720PCS @USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00 AS PER CONTRACT NO.SH2008X806 DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A) *SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS： EASTERN