外貿(mào)單證復(fù)習(xí)題答案

1、1、收到國外來證兩份，(1)棉布10萬碼，每碼0.40美元，信用證總金額42，000美元;(2)服裝1，000套，每套20元，信用證總金額21，000美元。據(jù)此，兩證出運(yùn)的最高數(shù)量和金額可分別掌握為( C ) C.棉布105，000碼，42，000美元;服裝1，000套，20，000美元2、出口業(yè)務(wù)中，國外客戶往往要出口方提供“GSP”產(chǎn)地證“。在我國這種證書的簽發(fā)機(jī)構(gòu)是( D )D.出入境檢驗(yàn)檢疫局3、.根據(jù)UCP500，信用證中貨物的數(shù)量規(guī)定有“約”、“大約”、“近似”或類似意義的詞語時(shí)，應(yīng)理解為其有關(guān)數(shù)量增減幅度不超過( C )C.10% 4、根據(jù)UCP500，受益人超過提單簽發(fā)日期后2

2、1天才交到銀行議付的提單稱為( A ) A.過期提單 5、在托收項(xiàng)上，單據(jù)的繕制通常以(C )的依據(jù)。如有特殊要求，應(yīng)參照相應(yīng)的文件或資料。 C.合同 6、信用證若未注明匯票的付款人，根據(jù)UCP600，匯票的付款人應(yīng)是( B ) B.開證行 7、根據(jù)UCP600，信用證的第一付款人是( B ) B.開證行 8、我國海洋運(yùn)輸貨物保險(xiǎn)條款中的基本險(xiǎn)別包括( ACD )A.平安險(xiǎn) C.水漬險(xiǎn) D.一切險(xiǎn)9、因下列情況開證行有權(quán)拒付票款(AD ) A.單據(jù)內(nèi)容與信用證條款不符 D.單據(jù)與單據(jù)互相之間不符 10、商業(yè)發(fā)票是國際貨物買賣中的核心單據(jù)，其作用表現(xiàn)為( BCE ) B.登記入賬的依據(jù) C.報(bào)關(guān)

3、納稅的依據(jù) E.有時(shí)可替代匯票進(jìn)行貨款結(jié)算11、.信用證開立的基礎(chǔ)是買賣合同，又是開證行對受益人的有條件的付款承諾，所以，當(dāng)信用證條款與買賣合同規(guī)定不一致時(shí)，受益人可以要( B )。 B.開證申請人修改 12、 使用L/C、D/P和D/A三種支付方式結(jié)算貨款，就賣方的收匯風(fēng)險(xiǎn)而言，從小到大依次排序?yàn)? C )。C.L/C、D/P和D/A 13、信用證規(guī)定有效期為2009年11月30日，則可理解為( C )。C.最遲裝運(yùn)期為2009年11月30日14、結(jié)匯單證中最重要的單據(jù)，能讓有關(guān)當(dāng)事人了解一筆交易的全貌。其他單據(jù)都是以其為依據(jù)的單據(jù)是( C )。C. 商業(yè)發(fā)票 15、因下列情況開證行有權(quán)拒付

4、票款( AD ) A.單據(jù)內(nèi)容與信用證條款不符 D.單據(jù)與單據(jù)互相之間不符16、在托收項(xiàng)上，單據(jù)的繕制通常以( C )的依據(jù)。如有特殊要求，應(yīng)參照相應(yīng)的文件或資料。C.合同 二、單證審核題 SALES CONTRACT CONTRACT NO.:EUR0070615Date:June 15,2007Signed at:BEIJINGSellers: BEIJING CLOTHING IMPORT &EXPORT CO.,LTD Address:105,CHANGPING ROAD BEIJING,CHINA TelFax:uyer

5、s:ALON DEPARTMENT STORE Address:66,PARF ROAD,STAVANGER,NORWAY Tel:147-4536-2435 Fax: 147-4536-2435 This contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the following goods according to the conditions stipulated below:(1)貨號、品名及

6、規(guī)格Name of commodity and specifications(2)數(shù)量Quantity (3)單價(jià)Unit price(4)金額Amount SPORT SUIT1) Size 7(180cm) Sport Suit2) Size 9(190cm) Sport SuitAS PER PROFORMA INVOICE NO.BC070603 DATED JUNE 03,20075 000 SETS1 500 SETSFOB TIANJINUSD25.00USD35.00USD 125000.00USD 52 500.00Total amount6 500 SETSUSD 177

7、500.00(5) Packing: Size7 (180cm)Sport Suit: Packed in 1 carton of 10 sets each; Size 9 (190cm) Sport Suit: Packed in 1 carton of 10 sets each; Packed in one 40 container(6) Delivery From TIANJIN, CHINA to STAVANGER, NORWAY(7) Shipping marks ALONSTAVANGERC/NO. 1 - UP(8) Time of Shipment: Latest Date

8、of Shipment Sep. 15, 2007(9) Partial Shipment : Not Allowed(10) Transshipment: Allowed(11) Terms of Payment : By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers.(12 ) Arbitration :Any dispute arising from the execution of or in connection with th

9、is contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commission in Beijing (or in Shanghai) for arbitration in accordance with its arbitration rule

10、s. The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by the losing party.The Seller: The buyer:2信用證資料 DOCUMENTARY CREDITSEQUENCE OF TOTAL * 27： 11FORM OF DOC. CREDIT * 40A: REVOCABLEDOC. CREDIT NUMBER * 20: NW078109DATE OF ISSUE 31C : 070703DATE AND

11、 PLACE OF EXPIRY * 31D: DATE 070915 PLACE NORWAYAPPLICANT * 50: ALON DEPARTEMENT STORE66, PARF ROAD,STAVANGER, NORWAYISSUING BANK 52A: DENNORSKE BANK,79, SPERD ROAD STAVANGER, NORWAYBENEFICIARY * 59: BELLING CLOTHING IMPORT & EXPORT CO. , LTD.105, CHANGPING ROAD BELLING, CHINAAMOUNT * 32B: CURRE

12、NCY CNY AMOUNT 177 500.00AVAILABLE WITH/BY * 41D: BANK OF CHINABY NEGOTIATIONDRA17FS AT 42C: AT SIGHTDRAWEE 42A : DENNORSKE BANK, 79, SPERD ROAD STAVANGER, NORWAYPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING ON BOARD 44A: TIANJINGFOR TRANSPORTATION NO 44B: STAVANGER (NORWAY)LAT

13、EST DATE OF SHIPMENT 44C: 2007 - 08 - 20DESCRIPT OF GOODS 45A: SPORT SUITAS PER PROFORMA INVOICE NO.EURO 070615 DATED JUNE 15, 2007CIP STAVANGERDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND 3 COPIES.+ PACKING LIST, 1 ORIGINAL AND 3 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM

14、A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ FULL SET. OF B/L, (3 ORIGINALS AND 3 COPIES)CLEAN ON BOARD, MARKED "FREIGHT PREPAID"CONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAYTEL: 147-4536-2435 FAX: 147-4536-2435NOTIFY: SAME

15、 AS CONSIGNEECHARGES 71B: ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.二、單證審核題（答案）(1) *40A： REVOCABLE 改為 IRREVOCABLE(2) *31D： DATE 070915 PLACE

16、 NORW-AY 改為： DATE 070915 PIACE CHINA(3) *59: BEIJING CLOTHING MPORT & EXPORT C0，LTD 改為 ： BEUING CLOTHING IMPORT & EXPORT C0，LTD (4) 328： CURRENCY CNY AMOUNT l77 500-00 改為： CURRENCY USD AMOUNT l77 50000 (5) 42C AT SIGHT 改為： 30 DAYS AFTER SIGHT (6) 43P： ALLOWED改為： NOT ALLOWED(7)43T： NOT AILLOW

17、ED 改為： ALLOWED(8)44A： TIANJING改為：TIANJIN(9)44C： 20070820改為： 20070915(10)45A： AS PER PROFORMA INVOICE N0EUR0070615 DATED JUNE l5，2007改為： AS PER PROFORMA INVOICE N0BC070603 DATED JUNE 03，2007(11)45A： CIP STAVANGER改為： FOB TIANJIN(12)46A： “FREIGHT PREPAID” 改為： “FREIGHT COLLECT”三、根據(jù)已知資料繕制單據(jù)(共45分)已知資料：SEL

18、LERS: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINA TEL: 0086-10-62387997 FAX: 0086-10-62387995 合同號及日期：YL20070610 日期：20070610商業(yè)發(fā)票號及日期：IY20070710 日期：20070710客戶名稱及地址：TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPORE付款方式：DP AT SIGHT裝運(yùn)信息：班輪運(yùn)輸；提單日期：20070716；起運(yùn)港：天津；目的港：新加坡 船名

19、航次：RECKMERS V768價(jià)格條款：CIF SINGAPORE貨物描述：SILK BLOUSES Size 7(160cm) 5 000SETS USD3500SET USDl75 00000SILK BLOUSES Size 9(170cm) 6 000SETS USD3800SET USD228 00000裝箱情況：Packed in l carton of 20pcs each項(xiàng) 目： CTNS GW(KGS) NW(KGS) MEAS(CBM)SILK BLOUSES Size 7(160cm) 250 250KG 200KG 5 CBMSILK BLOUSES Size 9(1

20、70cm) 300 450KG 390KG 9 CBM保險(xiǎn)：FOR ll0 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981嘜頭：NM我方收款銀行：BANK OF CHINA TIANJIN BRANCH要求：根據(jù)以上資料，在下面表格中繕制匯票、商業(yè)發(fā)票、裝箱單、保險(xiǎn)單各一份。1 商業(yè)發(fā)票(15分)BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINACOMMERCIAL IN

21、VOICETo:Invoice No.:Invoice Date:From:To: Marks and NumbersDescription of goodsQuantityUnit PriceAmountTOTAL:SAY TOTAL: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINAPACKING LISTInvoice No.:Date:Seller:Buyer:FromtoMarks and No.Description of goodsPackageGW(KGS) NW(KGS

22、)MEAS(CBM)TOTAL:SAY TOTAL: 3保險(xiǎn)單(10分)中保財(cái)產(chǎn)保險(xiǎn)有限公司The Peoples Insurance (Property) Company of China,Ltd發(fā)票號碼Invoice No.保險(xiǎn)單號次Policy No.海 洋 貨 物 運(yùn) 輸 保 險(xiǎn) 單MARINE CARGO TRANSPORTATION INSURANCE POLICY被保險(xiǎn)人：Insured：中保財(cái)產(chǎn)保險(xiǎn)有限公司（以下簡稱本公司）根據(jù)被保險(xiǎn)人的要求，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保下列貨物運(yùn)輸保險(xiǎn)，特簽發(fā)本保險(xiǎn)單。This policy o

23、f Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions o

24、f the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保險(xiǎn)貨物項(xiàng)目Descriptions of Goods包裝 單位 數(shù)量Packing Unit Quantity保險(xiǎn)金額Amount Insured承保險(xiǎn)別Conditions貨物標(biāo)記Marks of Goods總保險(xiǎn)金額：Total Amount Insured:保費(fèi)Premium載運(yùn)輸工具Per conveyance S.S開航日期Slg. on or abt起運(yùn)港Form目的港To所保貨物，如發(fā)生本保險(xiǎn)單項(xiàng)下

25、可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有索賠，應(yīng)向本公司提交保險(xiǎn)單正本（本保險(xiǎn)單共有 份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本則自動失效。In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Companys Agent as mentioned here under. Claims, if any, one of the Original Policy which has been i

26、ssued in original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 賠款償付地點(diǎn)Claim payable at日期Date在at地址：Address：4 匯票(10分)憑Drawn under 信用證 第 號L/C No. 日期 年 月 日 Dated 按 息 付款Payable with interest % per

27、annum號碼 匯票金額 中國 北京 年 月 日No. Exchange for Guangzhou.China 19 見票 日后（本 匯 票 之 副 本 未 付）付At sight of this FIRST of Exchange(Second of exchange being unpaid)Pay to the order of 或其指定人 金額 The sum of 此致To: 三、根據(jù)已知資料繕制單據(jù)（答案）BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINACOMMERCIAL

28、 INVOICETo:TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPOREInvoice No.:IY20070710Invoice Date:July 10,2007From:TIANJIN To: SINGAPOREMarks and NumbersDescription of goodsQuantityUnit PriceAmountNMSILK BLOUSES Size 7(160cm) SILK BLOUSES Size 9(170cm) 5 000SETS6 000SETSUSD3500SETUSD3800SETUSDl75 00000USD

29、228 00000TOTAL: USD403000.00SAY TOTAL: SAY U.S DOLLARS FOUR HUNDRED AND THREE THOUSAND ONLY BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT,BEIJING,CHINAPACKING LISTInvoice No.:IY20070710Date:Seller:BEIJING YILIAN CLOTHING MANUFACTURE CO.

30、, LTD.CHANGPING DISTRICT,BEIJING,CHINABuyer:TS MAPLE COMPANY19 VTRA ORCHARD ROAD SINGAPOREFromTIANJINtoSINGAPOREMarks and No.Description of goodsPackageGW(KGS) NW(KGS)MEAS(CBM)NMSILK BLOUSES Size 7(160cm) SILK BLOUSES Size 9(170cm)250CTNS 300CTNS250KG 450KG 200KG390KG 5 CBM9 CBMTOTAL:550CARTONS700KG

31、S590KGS14CBMTOTAL:SAY TOTAL: FIVE HUANDRED AND FIFYT CARTONS ONLY. BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.3保險(xiǎn)單(10分)中保財(cái)產(chǎn)保險(xiǎn)有限公司The Peoples Insurance (Property) Company of China,Ltd發(fā)票號碼Invoice No.IY20070710保險(xiǎn)單號次Policy No.海 洋 貨 物 運(yùn) 輸 保 險(xiǎn) 單MARINE CARGO TRANSPORTATION INSURANCE POLICY被保險(xiǎn)人：Insured：BE

32、IJING YILIAN CLOTHING MANUFACTURE CO., LTD. 中保財(cái)產(chǎn)保險(xiǎn)有限公司（以下簡稱本公司）根據(jù)被保險(xiǎn)人的要求，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保下列貨物運(yùn)輸保險(xiǎn)，特簽發(fā)本保險(xiǎn)單。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in con

33、sideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保險(xiǎn)貨物項(xiàng)目Descriptions of Goods包裝 單位 數(shù)量Packing Unit Quantity保險(xiǎn)金額Amount InsuredSILK BLOUSES550CARTONSUSD443 300.OO承保險(xiǎn)別Conditions貨物標(biāo)記Marks of GoodsCOVERING ALL RISKS AND WAR RISK OF PICC DATED 1/1/1981NM總保險(xiǎn)金額：Total Amount Insured:SAY U.S.DOLLARS FOUR HUNDRED AND FORYT THREE THOUSAND ONLY保費(fèi)PremiumAS ARRANGED載運(yùn)輸工具Per conveyance