外貿(mào)單證實(shí)務(wù)試卷二

1、外貿(mào)單證實(shí)務(wù)試卷（二）專業(yè)及班級(jí)： 學(xué)號(hào)： 姓名： 總分題號(hào)一二三四五六評(píng)卷人題分得分一、單項(xiàng)選擇題（每題1分，共15分）11932年華沙牛津規(guī)則是專門解釋（ ）價(jià)格術(shù)語的。AFOB BCFR CCIF DFCA21941年美國對(duì)外貿(mào)易定義修訂本對(duì)FOB價(jià)格術(shù)語有六種解釋，其中 ( ) 與2000年通則中的FOB價(jià)格術(shù)語在交貨地點(diǎn)方面是相同的。AFOB Under Tackle BFOB VesselCFOB DFOB liner Terms3上海某進(jìn)出口公司以CFR價(jià)格術(shù)語對(duì)外報(bào)價(jià)，如果進(jìn)口商要求采用多式聯(lián)運(yùn)，我方應(yīng)改為（ ）價(jià)格術(shù)語為宜。AFCA BCIPCDDP DCPT4在下列價(jià)格術(shù)語

2、中，賣方不負(fù)責(zé)辦理出口手續(xù)及支付相關(guān)費(fèi)用的是 ( )。AEXW BFASCFOB DFCA 5所謂象征性交貨是指賣方的交貨義務(wù)為 ( )。A不交貨 B既交單又實(shí)際交貨C憑單交貨 D實(shí)際性交貨6.根據(jù)<UCP500>的規(guī)定,海運(yùn)提單中貨物的描述，以下說法正確的是（ ）A.必須與信用證完全一致'B.必須與商業(yè)發(fā)票的填寫完全一致C.只要不與信用證的描述相抵觸,可使用貨物的統(tǒng)稱D.必須使用貨物的全稱7.我方按CIF條件成交出口一批罐頭食品，賣方投保時(shí)，按（ ）投保是正確的。A.平安險(xiǎn)+水漬險(xiǎn) B.一切險(xiǎn)+偷竊提貨不著險(xiǎn)C.平安險(xiǎn)+一切險(xiǎn) D.水漬險(xiǎn)+偷竊提貨不著險(xiǎn)8.過期提單是指（

3、 ）的提單。A.提單的倒簽 B.貨物已遺失 C.裝運(yùn)日過后21天簽發(fā) D.交單時(shí)間超過提單簽發(fā)日21天的提單9.“At X X days after sight”的遠(yuǎn)期匯票的付款日是根據(jù)（ ）確定的。A.見票的第二天 B.見票的當(dāng)天C.出票日 D.承兌的當(dāng)天10.買賣雙方以D/P·T/R條件成交，貨到目的港后,買方憑T/R向代收行借單提貨, 若收不回貨款,該由（ ）承擔(dān)損失。A.代收行 B.賣方和代收行共同C.賣方 D.托收行11.下面的海運(yùn)提單,收貨人填寫不同,需要托運(yùn)人背書的是(A )A. "To Order" B. "Pay' to ABC

4、 Co. ,Ltd. "C. "To Order of issuing bank" D. “To Order 0f Applicant12.正確表明匯票的流通性由強(qiáng)至弱程度的排列是（ ）A.限制性抬頭-指示性抬頭-持票人抬頭 B.持票人抬頭-指示性抬頭-限制性抬頭 C.指示性抬頭-持票人抬頭-限制性抬頭 D.持票人抬頭-限制性抬頭-指示性抬頭13.使用Freight Prepaid的方式支付運(yùn)費(fèi)的是（ ）。A.FCA B.FOB C.CIF D.FAS14在國際貿(mào)易中，含傭價(jià)的計(jì)算公式是（ ）。A單價(jià)×傭金率 B含傭價(jià)×傭金率C凈價(jià)×

5、傭金率 D凈價(jià)/（1 傭金率）15凡貨價(jià)中不包含傭金和折扣的被稱為（ ）。A折扣價(jià) B含傭價(jià)C凈價(jià) D出廠價(jià)二、多項(xiàng)選擇題（每題2分，共10分）1根據(jù)跟單信用證統(tǒng)一慣例的規(guī)定，信用證的特點(diǎn)是（ ）。 A必須是跟單信用證 B. 信用證是一項(xiàng)獨(dú)立文件 C信用證方式是純單據(jù)業(yè)務(wù) D. 開證行是第一付款人2信用證是指開證行應(yīng)開證申請(qǐng)人的要求和指示，開給受益人在其履行信用證條件時(shí)付款的承諾文件。在國際貿(mào)易中，通常所使用的信用證大多是（ ）。A跟單信用證 B. 不可撤銷信用證C議付信用證 D. 即期信用證3銀行處理信用證業(yè)務(wù)，是以單證表面相符原則來決定是否付款，而不管實(shí)際貨物如何，因此出口方必須做到（ ）

6、，開證行才承擔(dān)付款責(zé)任。A單證一致 B. 單單一致C單同一致 D. 單貨一致4出入境商品檢驗(yàn)檢疫局在指定的地點(diǎn)對(duì)出口貨物進(jìn)行檢驗(yàn)，檢驗(yàn)合格開立（ ）。出口商憑其向海關(guān)申請(qǐng)放行。 A產(chǎn)地證明 B商檢證書 C普惠制產(chǎn)地證 D出境貨物通關(guān)單5出票條款必須按信用證的描述填在Drawn under后，如信用證沒有出票條款，其分別填寫（ ）。 A開證行的名稱 B。開證行的地址C信用證編號(hào) D。開證日期三、判斷題（每題1分，共10分）1.出口商品盈虧率是指出口商品盈虧額與出口總成本的比率。（ ）2從一筆交易的出口銷售換匯成本中可以看出，在這筆交易中用多少人民幣換回一美元，從而得出這筆交易為盈利還是虧損。（

7、）3.一張可撤銷的信用證，無論在什么情況下，都可以撤銷。（ ）4.保兌信用證中的保兌行對(duì)保兌信用證負(fù)第一性的付款責(zé)任。（ ）5.若錯(cuò)過了信用證有效期到銀行議付，受益人只要在征得開證人的同意，即可要求銀行付款。（ ）。6.匯付是付款人主動(dòng)通過銀行或其他途經(jīng)將款項(xiàng)交收款人的一種支付方式，所以屬于商業(yè)信用證，而托收通常稱為銀行托收，因而它屬于銀行信用。（ ）7.出口商采用D/A30天比采用D/P30天承擔(dān)的風(fēng)險(xiǎn)要大。（ ）8.信用證是一種銀行開立的無條件承諾付款的書面文件。（ ）9.匯票經(jīng)背書后，使匯票的收款權(quán)利轉(zhuǎn)讓給被背書人，被背書人若日后遭到拒付可向前手行使追索權(quán)。（ ）10.遠(yuǎn)期匯票在付款人承

8、兌之前，匯票的主債務(wù)人是出票人。（ ）四、案例題（每題5分，共15分）1大連進(jìn)出口貿(mào)易公司向日商出口大豆一批，支付方式為遠(yuǎn)期付款交單。貨到目的港后， 日商在匯票上進(jìn)行承兌，并出具信托收據(jù)向開證行借單提貨。當(dāng)匯票到期時(shí)，該進(jìn)口商因經(jīng)營不善，無力償還。試析，該損失應(yīng)由誰承擔(dān)？為什么？2我國良友進(jìn)出口公司與美商以FOB條件簽訂了一份大米購銷合同。當(dāng)裝載進(jìn)口貨物的船只在第三天航行中，遭遇風(fēng)暴觸礁沉沒。由于出口商在裝船后第四天才發(fā)出裝船通知，致使我方未能及時(shí)投保。請(qǐng)問該損失應(yīng)由誰承擔(dān)？為什么？ 我方在該批業(yè)務(wù)操作中，應(yīng)如何改進(jìn)？3某進(jìn)出口公司與加拿大客商簽訂一份銷售合同。我方收到不可撤消信用證后，發(fā)現(xiàn)多

9、處內(nèi)容與合同的規(guī)定不符，并提出了改證的要求。進(jìn)口商只同意我方部分的改證要求，向開證行提出了改證申請(qǐng)，并經(jīng)其確認(rèn)后發(fā)出信用證修改通知書。請(qǐng)問該信用證修改通知書有效嗎？為什么？五、操作題（共50分） 根據(jù)合同和信用證填制商業(yè)發(fā)票、匯票、普惠制產(chǎn)地證書和提單。 上海進(jìn)出口貿(mào)易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINASALES CONTRACT TEL： S/C NO：HX050264FAX： DATE: Jan.1,2005 TO: TKAMLA CORPORATION 6-

10、7,KAWARA MACHOSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you the following goods on terms and conditions as specified below:MARKS & NODESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTT.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO.HH46Packed in250 carto

11、ns500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.20USD 5.00USD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.00USD 2 500.00LOADING PORT: SHANGHAIDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: L/C AT SIGHT.INSURANCE: FOR 110 PERCENT OF THE I

12、NVOICE VALUE COVERING ALL RISKS AND WAR RISKTIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005上海進(jìn)出口貿(mào)易公司THE BUYER: THE SELLER:TKAMLA CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉 信用證SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 3

13、3416852DATE OF ISSUE 31 C ： 050112DATE AND PLACE OF EXPIRY *31 D ： DATE 050317 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 ： TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN ISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHITOKYO ,JAPANBENEFICIARY *59 ：SHANGHAI TOOL IMPORT & EXPORT C

14、O., LTD 31,GANXIANG ROAD SHANGHAI, CHINAAMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：PROHIBITEDTRANSSHIPMENT 43 T ：PROHIBITEDLOADING ON BOAR

15、D 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：050316DESCRIPT OF GOODS 45 A ：COTTON BLANKETART NO.H666 500 PCS USD 5.50/PCART NO.HX88 500 PCS USD 4.50/PCART NO.HE21 500 PCS USD 4.80/PCART NO.HA56 500 PCS USD 5.20/PCART NO.HH46 500 PCS USD 5.00/PCCIF OSAKA DOCUMEN

16、TS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF

17、 SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT. + FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKSCHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATIO

18、N 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.補(bǔ)充資料：1. INVOICE NO: XH0566712. INVOICE DATE: FEB 01,20053. PACKING G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN PACKED IN 250 CARTONS PACKED IN TWO 20CONTAINER（集裝箱號(hào): TEXU2263999；TEX

19、U2264000 ） 4. H·S. CODE: 5802.30905. VESSEL: NANGXING V.0866. B/L NO: COCS05118617. B/L DATE: FEB. 26, 20059. REFERENCE NO: 2005081910. FREIGHT FEE: USD 1 10012. 注冊(cè)號(hào): 789547896613. 證書號(hào)： 580511478根據(jù)上述信用證、合同和補(bǔ)充資料的內(nèi)容繕制商業(yè)發(fā)票、匯票、普惠制產(chǎn)地證書和提單。1. 商業(yè)發(fā)票（10分） 上海進(jìn)出口貿(mào)易公司SHANGHAI IMPORT & EXPORT TRADE CORP

20、ORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETEL： INV NO： XH056671 FAX： DATE: FEB 01,2005 S/C NO： HX050264 L/C NO: 33416852 TO: TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN FROM SHANGHAI TO OSAKA PORT MARKS & NODESCRIPTIONS OF GOODSQUANTITY U/ PRICEAMOUNTN/MCOTTON BLANKETART NO.H

21、666 ART NO.HX88 ART NO.HE21 ART NO.HA56 ART NO.HH46 C500 PCS 500 PCS 500 PCS 500 PCS 500 PCS CIF OSAKAUSD 5.50/PCUSD 4.50/PCUSD 4.80/PCUSD 5.20/PCUSD 5.00/PCUSD TOTAL AMOUNT：SAY US DOLLARS ONLYWE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT. SHANGHAI IMPORT & EXPORT TR

22、ADE CORPORATION X X X2匯票（10分）No. XH056671 For 12500.00 BILL OF EXCHANG DateAt sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of BANK OF CHINA the sum of SAY US DOLLARS Drawn under 開證行 L/C No. Dated Jan。12,2005 To. FUJI BANK LTD SHANGHAI TOOL IMPORT

23、 & EXPORT CO., LTD 3.普惠制產(chǎn)地證書：（15分）1. Goods consigned from (Exporters business name, address, country )SHANGHAI TOOL IMPORT & EXPORT CO., LTD 31,GANXIANG ROAD SHANGHAI, CHINAReference No.:generalizedsystemofpreferencescertificaTE of origin(COMBINED DECLARATION AND CERTIFICATE)FORM AISSUED IN

24、THE PEOPLES REPUBLIC OF CHINA(COUNTRY) SEE NOTES OVERLEAF4. For official use2. Goods consigned to ( Consignees name, address, country)TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN 3. Means of transport and route ( as far as known )FROM SHANGHAI TO OSAKA PORT BY SEA5.Item num-ber16.Marks and numbers

25、ofpackagesT.COSAKAC/NO. 1-2507.Number and kind of packages; description of goodsCOTTON BLANKETSAY TWO HUNDRED FIITY ( 250 ) CARTONS*8. Origin criterion (see notes overleaf)"P"9.Gross weightor other quantity G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN10. Number and date of invoicesXH05

26、6671 FEB 01,200511.CertificationIt is hereby certified , on the basis of control carried out ,that the declaration by the exporter is correctPlace and date, signature and stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements

27、are correct; that all the goods were produced in CHINA ( country ) and that they comply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to JAPAN ( importing country )SHANHGHAI FEB,.06, 2005 名字 Place and date , signature of authorized

28、signatory 4.海運(yùn)提單（15分）ShipperSHANGHAI TOOL IMPORT & EXPORT CO., LTD 1,GANXIANG ROAD SHANGHAI, CHINAB/L NO.中 國 對(duì) 外 貿(mào) 易 運(yùn) 輸 總 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 運(yùn) 或 轉(zhuǎn) 船 提 單BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless ot

29、herwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions,