外貿(mào)單證實務模擬題及答案(共9頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上外貿(mào)單證實務試卷（三）一、單項選擇題（每題1分，共15分）1所謂象征性交貨是指賣方的交貨義務為 ( )。A不交貨 B既交單又實際交貨C憑單交貨 D實際性交貨2以CIF價格術(shù)語成交的合同，貨物運輸保險由賣方辦理，所以貨物在裝運前所產(chǎn)生的損壞應由( )承擔。A賣方和買方 B賣方C買方 D保險公司3以CIF價格術(shù)語成交的合同，出口貨物運輸和出口貨物運輸保險應由（ ）。A賣方和買方辦理 B均由賣方辦理C均由買方辦理 D買方和賣方辦理4下列出口商品單價的正確表示是（ ）。A每件250美元 B每件250美元CIF日本C每件250美元CIF廣州 D每件250美元FOB德國5支付給中

2、間商的酬金叫（ ）。A預付款 B折扣C傭金 D定金6國際貿(mào)易中使用的票據(jù)主要有匯票、本票和支票，其中（ ）使用最多。A匯票 B本票C支票 D匯票和本票7出票人簽發(fā)支票時，應在付款銀行存有不低于票面金額的存款。如果存款低于票面金額，這種支票稱之為（ ）。A空頭支票 B劃線支票C現(xiàn)金支票 D轉(zhuǎn)賬支票8國際貿(mào)易的貨款結(jié)算可以采用多種支付方式，其中建立在銀行信用基礎上的方式有( )。A電匯 B票匯C托收 D信用證 9匯票的收款人有三種填寫方式，根據(jù)我國票據(jù)法的規(guī)定，其中凡簽發(fā)（ ）的匯票無效。A. 限制性抬頭 B. 指示性抬頭 C持票人或來人抬頭 D. 記名抬頭10承兌是指匯票付款人承諾對遠期匯票承擔

3、到期付款責任的行為。我國票據(jù)法規(guī)定，自收到提示承兌匯票之日起（ ）內(nèi)，付款人須做出承兌。A. 3日 B. 4日C. 5日 D. 6日11可轉(zhuǎn)讓信用證必須由開證行在證中注明“可轉(zhuǎn)讓”字樣，其可轉(zhuǎn)讓（ ）。A1次 B. 2次C. 3次 D. 4次 12如果信用證沒有規(guī)定最晚交單期，一般為裝期后（ ）。A10天 B. 15天C. 20天 D. 21天13出口商須填寫（ ），委托貨代向船運公司辦理租船訂艙手續(xù)。 A海運貨物運輸合同 B海運貨物委托書 C裝運單 D裝貨單14出口貨物在港口裝船后，由船長或大副簽發(fā)收貨單，船運公司憑收貨單或通過貨代向出口商簽發(fā)（ ）。 A已裝船海運提單 B提單 C已裝船清潔

4、提單 D待裝船提單15貨物裝船后，出口商持全套出口結(jié)匯單據(jù)送至（ ）進行議付。 A開證行 B議付行 C付款行 D銀行二、多項選擇題（每題2分，共10分）( )1、根據(jù)2000通則中，F(xiàn)OB,CFR,CIF術(shù)語僅適應于海運或內(nèi)河運輸，如果雙方當事人無意以船舷為界交貨，則應改用_術(shù)語。A. FAS B. FCA C. CPT D. CIP( )2、下面托運單欄目中，須由船公司填寫的是_.A . 提單編號B船名.C. 船期 D. 托運單編號( )3、在國際貨物買賣過程中，商品價格通常包括的內(nèi)容是_A. 計價貨幣 B. 計量單位 C. 單位金額 D.國際貿(mào)易術(shù)語( )4、商業(yè)發(fā)票的作用主要有_.A.進

5、出口報關(guān)完稅必不可少的單據(jù) B.是全套單據(jù)的中心C.是結(jié)算貨款的依據(jù) D.是物權(quán)憑證( )5、裝運期的規(guī)定辦法通常有_A.規(guī)定某月內(nèi)裝運 B.規(guī)定在收到信用證后若干天C.規(guī)定在某一天裝運完畢 D.規(guī)定跨月裝運 三、判斷題（每題1分，共10分）（ ）1.UCP500規(guī)定，凡“約”，“大約”用于信用證金額，數(shù)量和單價時，可解釋為有10的增減。（ ）2.傭金可分為明傭和暗傭。（ ）3.如按CIF貿(mào)易術(shù)語成交的貿(mào)易合同，出口貨物在運輸途中滅失，即使出口商提供了信用證規(guī)定的全套單據(jù)，出口商仍有權(quán)拒收貨款。（ ）4.買方來電表示接受賣方發(fā)盤，但要求將D/P即期改為D/P遠期，賣方緘默，此時合同成立。（ ）

6、5.如合同未規(guī)定賣方在貨物裝船后向買方發(fā)裝運通知，賣方就沒有該義務。（ ）6.關(guān)于逾期接受，公約規(guī)定，逾期接受是否有效，關(guān)鍵看發(fā)盤人如何表態(tài)。（ ）7.根據(jù)UCP500的規(guī)定，交單議付時，銀行一般不接受早于開證日的單據(jù)。（ ）8.FOB價格條件下，一般都由買方負責出口清關(guān)，支付關(guān)稅。（ ）9.匯付是付款人主動通過銀行等將款項交收款人的支付方式，所以屬于商業(yè)信用，而托收通常由銀行托收，因它屬于銀行信用。（ ）10.在有效期之內(nèi)，如果發(fā)生開證行倒閉或拒付，保兌行可以向受益人追索。四、案例題（每題5分，共15分）1某公司與日商簽訂一份出口銷售合同，合同的標的是APPLE WINE （蘋果酒）。日商來

7、證中描述的品名是CIDER （蘋果酒）。賣方按信用證規(guī)定如期裝運，并安全到達目的地。由于當時蘋果酒市場的價格較大幅度走低，日商以單據(jù)與信用證規(guī)定的品名不同，不接受貨物并拒絕付款。試分析其原因和教訓。2. 上海某進出口公司對日本出口1 00000公噸大豆，外商來證規(guī)定不準分批裝運。我方由于貨在不同產(chǎn)地，便在規(guī)定的裝運期限內(nèi)，在大連、新港各裝公噸于同一航次的“奮發(fā)”號船上，提單上裝運地和裝運日各欄內(nèi)分別注明了大連、新港和不同的裝運日期。請問：這是否導致單證不一？為什么？3我方同外商洽談一筆出口業(yè)務，雙方同意以CIF價格條件成交，并就具體價格達成一致。簽約時，客戶認為該批貨物季節(jié)性強，因此要求在合同

8、訂明：“賣方須于當年10月份在中國上海港裝運，并保證貨物于11月底之前到達目的地。否則，買方有權(quán)撤銷合同并要求損害賠償”。請問這是CIF價格條件嗎？為什么？五、操作題（共50分）1、根據(jù)2000年通則的規(guī)定，就下表各欄內(nèi)分別填入“買方”或“賣方”。（10分）貿(mào)易術(shù)語風險責任費用誰承擔貨裝上船后的風險誰辦理租船訂艙誰辦理保險誰支付到目的港的運費誰支付保險費FOBCFRCIF2、填制開證申請書(20分)A、資料1. S/C NO：SOT DATE: APR.26,20052. THE BUYER: SHANGHAI IMPORT & EXPORT TRADE CORPORATION1321 ZHO

9、NGSHAN ROAD SHANGHAI, CHINA TEL: 65- 3.THE SELLERS: DenseLight Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN 4. DESCRIPT OF GOODS：100% COTTON KNITTED SKIRT ART NO.H32331 ART NO. H323325. Amount：USD10750.00 CIF SHANGHAI6. PACKING：PACKED IN 35 CARTONS OF 100PCS EACH7. DELIVERY： BEFORE

10、JUN.30,.2005.8 PORT OF LOADING: OSAKA9 PORT OF DESTINATION: SHANGHAI10. PARTIAL SHIPMENTS: NOT ALLOWED11.TRANSSHIPMENT: ALLOWED12. TERMS OF PAYMENT: IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT.The Buyers Shall Issue An Irrevocable L/C At Sight Before MAY.25,200513. DOCUMENTS：1） Three copies of Signed Co

11、mmercial Invoice indicating contract number.2）Three copies of Packing List.3） Two copies of Certificate of Quality issued by manufacture .4）within 12 hours after the goods are completely loaded, the Seller shall FAX to notify the Buyer of the contract number, name of commodity, quantity, gross weigh

12、t, B/L No. and the date of delivery.5）Full set of clean on board ocean Bill of Lading made out to order of shipper, and marked freight prepaid and showing freight amount.6) Insurance Policy For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller14.開證形式： 電開16.銀行及賬號：中國銀行上海分行

13、 B、填開證申請書IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA Date:Beneficiary (full name and address )L/C No.Ex Card No.Contract No.Date and place of expiry of the creditPartial shipmentsallowed not allowedTransshipmentallowed not allowed Issue by airmail With brief advice by teletransmissio

14、n Issue by express delivery Issue by teletransmission ( which shall be the operative instrument )Loading on board/dispatch taking in change at/from not later thanfor transportation Amount ( both in figures and words ) Description of goodsPacking:Credit available with by sight payment by acceptance b

15、y negotiation by deferred payment atagainst the documents detailed herein and beneficiarys draft for % of the invoice valueat /on FOB C&F CIF or other termsDocuments required: ( marks with X )1. ( ) Signed Commercial Invoice in copies indicating L/C No. and Contract No.2. ( ) Full set of clean on bo

16、ard ocean Bills of Landing made out and blank endorsed, marked “freight to collect/ prepaid showing freight amount” notifying3. ( ) Air Waybills showing “freight to collect/ prepaid including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( ) Insurance Policy/Certificate

17、 in copes for % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( Ocean Marine Transportation / Air Transportation / Over Land Transportation ) All Risks, War Risks.6. ( ) Parking List / Weight Memo in copies issued by the quantity / gross and

18、the weights of each packing and packing condition as called by the L/C.7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) Certificate of Quanlit

19、y in copies issued by manufacturer / public recognized surveyor / 9. ( ) Beneficiarys certified copy of cable dispatched to the accountees within hours after shipment advising name of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. ( ) Beneficiarys Certifying that

20、extra copies of the documents have been dispatched according to the contract terms.11. ( ) Shipping Cos Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents:Additional instructions: 1. ( ) All banking charges outside the opening bank are for benefic

21、iarys account. 2. ( ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit. 3. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are a

22、llowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or its agent.Account No. : with (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: ( with seal

23、 ) 3、審證：根據(jù)以下合同內(nèi)容審核信用證，找出不符點并進行修改.（20分） 大連進出口貿(mào)易公司DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACT TEL： S/C NO：HXFAX： DATE:： Jan.11,2005 TO MESSRE:： TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you the following goods o

24、n terms and conditions as specified below:DESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTCOTTON DISHCLOTHART NO.HX80ART NO.HE27Packed in250 cartons5000 PCS5000 PCSCFR OSAKAUSD 5.20USD 5.00USD 2 6000.00USD 2 5000.00LOADING PORT: DALIANDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHI

25、BITEDPAYMENT: IRREVOCABLE LETTER OF CREDIT AT SIGHT.TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005大連進出口貿(mào)易公司THE BUYER: THE SELLER:KAMLA CORPORATION DALIAN IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉B、信用證SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ：

26、 DATE OF ISSUE 31 C ： DATE AND PLACE OF EXPIRY *31 D ： DATE PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 ： FUJI BANK LTD1013,SAKULA TOKYO ,JAPANISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA TOKYO ,JAPANBENEFICIARY *59 ：DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINAAMOUNT *32

27、B ：CURRENCY USD AMOUNT 5100.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL INVOICE COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：ALLOWEDTRANSSHIPMENT 43 T ：PROHIBITEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B

28、 ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：MAY.16, 2005DESCRIPT OF GOODS 45 A ： COTTON DISHCLOTHART NO.HX80 5000PCS USD 5.20/PCART NO.HE27 5000PCS USD 5.00/PCCFR DALIAN DOCUMENTS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FO

29、RM 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 SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLA

30、NK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKSCHARGES 71B ： ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48 ：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OFTHE CREDIT.根據(jù)銷售合同的內(nèi)容審核題中信用證，找出信用證中的不符點

31、，并在下面詳細列出：外貿(mào)單證實務試卷（三）答案一、單項選擇題（每題1分，共15分）1.C 2.B 3.B 4.B 5.C 6.A 7.A 8.D 9.C 10.A 11.A 12.D 13.B 14.C 15.B二、多項選擇題（每題2分，共10分）1.BCD 2.ABC 3.ABCD 4.ABC 5.ABD三、判斷題（每題1分，共10分）1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 四、案例題（每題5分，共15分）1.答：根本原因是單證不符導致的結(jié)果。應吸取的教訓是：制單必須以信用證內(nèi)容為依據(jù)，做到單證一致。2答：不會造成單證不一致。因為根據(jù)有關(guān)規(guī)定：同一船只、同一航次中多次裝

32、運的貨物，即使提單顯示不同的裝運日期、不同的裝運港或不同的提單號，都不能視作分批裝運。3答：不是CIF價格條件。因為2000年通則的規(guī)定CIF貿(mào)易術(shù)語是象征性交貨，即賣方的義務是憑單交貨。五、操作題（共50分）1、根據(jù)2000年通則的規(guī)定，就下表各欄內(nèi)分別填入“買方”或“賣方”。（10分）貿(mào)易術(shù)語風險責任費用誰承擔貨裝上船后的風險誰辦理租船訂艙誰辦理保險誰支付到目的港的運費誰支付保險費FOB買方買方買方買方買方CFR買方賣方買方賣方買方CIF買方賣方買方賣方賣方2、填制開證申請書IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHIN

33、A Date:MAY.30,2005Beneficiary (full name and address )DenseLight Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPANL/C No.Ex Card No.Contract No. SOTDate and place of expiry of the creditAUG.15,2005 JAPANPartial shipmentsallowed not allowedTransshipmentallowed not allowed Issue by airmail

34、 With brief advice by teletransmission Issue by express delivery Issue by teletransmission ( which shall be the operative instrument )Loading on board/dispatch taking in change at/from SHANGHAInot later than JUN.30,.2005.for transportation OSAKAAmount ( both in figures and words ) USD 10750.00SAY US

35、D TEN THOUSAND SEVEN HUNDRED AND FIFTY ONLY.Description of goods100% COTTON KNITTED BLOUSE H32331H32332Packing:PACKED IN 35 CARTONS OF 100PCS EACHCredit available with by sight payment by acceptance by negotiation by deferred payment atagainst the documents detailed herein and beneficiarys draft for

36、 % of the invoice valueat10750.00on FOB C&F CIF or other termsDocuments required: ( marks with X )1. ( X ) Signed Commercial Invoice in 3 copies indicating L/C No. and Contract No.2. ( X ) Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed, marked “frei

37、ght to collect/ X prepaid X showing freight amount” notifying3. ( ) Air Waybills showing “freight to collect/ prepaid including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( X ) Insurance Policy/Certificate in copes for 110 % of the invoice value showing claims payabl

38、e in China in currency of the draft, blank endorsed, covering ( X Ocean Marine Transportation / Air Transportation / Over Land Transportation ) All Risks, War Risks.6. ( X ) Parking List / Weight Memo in 3 copies issued by the quantity / gross and the weights of each packing and packing condition as

39、 called by the L/C.7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( X ) Certificate of Quanlity in 2 copies issued by X manufacturer / public re

40、cognized surveyor / 9. ( X ) Beneficiarys certified copy of cable dispatched to the accountees within 12 hours after shipment advising name of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. ( ) Beneficiarys Certifying that extra copies of the documents have been dispatched according to the contract terms.11. ( ) Shipping Cos Certificate attesting that carrying vessel is chartered or booked by accountee or the