模塊二外貿(mào)單證操作

模塊二：外貿(mào)單證操作

L試題編號：2-1,外貿(mào)單證操作

項目1：審證（34分）

（1）任務(wù)描述：

大連工藝品進出口公司是一家經(jīng)營工藝品的外貿(mào)公司。2018年7月9日，其與奧地利

BELLAFLORAGARTENCENTERGE-SELLSCHAFT簽訂了圣誕禮品的出口合同（見下文）。不久，

公司收到了對方開來的信用證（見下文）。請按照《跟單信用證統(tǒng)一規(guī)則》（UCP600）、《關(guān)于

審核跟單信用證項下單據(jù)的國際標(biāo)準(zhǔn)銀行實務(wù)》（ISBP745）等國際慣例為依據(jù)，結(jié)合我國外

貿(mào)實際，根據(jù)合同內(nèi)容正確審核該信用證并給出修改意見。

SALESCONFIRMATION

THEBUYER:BELLAFLORAGARTENCENTERGE-SELLSCHAF7S/CNO.:205001

M.B.HFRANZOSENH-AUSWEG50A-4020LINZ,AUSTRIADATE:JULY9,2018

THESELLER:DALIANARTS&CRAFTSIMPORT&EXPORTCORP.

NO.23FUGUISTR.,DALIAN,CHINA

TheundersignedBuyersandSeilershaveagreedtoclosethefollowingtransactions

accordingtothetermsandconditionsstipulatedbelow:

NAMEOFCOMMODITY&UNITPRICEQUANTITYAMOUNT&PRICETERMS

SPECIFICATION(USD)(SET)(USD)

CHRISTMASGIFTSCIFHAMBURG

AF-634USDO.66768USD506.80

AF-655USDO.461,600USD736.00

AF-555USD1.01600USD606.00

AF-629USDO.78768USD599.04

AF-651USDO.501,600USD800.00

AF-673USDO.50600USD300.00

AF-676USDO.52672USD349.44

AF-609AUSDO.76420USD319.20

AF-609USDO.90382USD343.80

AF-609BUSDO.95240USD204.00

AF-705USDO.52900USD468.00

AF-704USDO.68648USD440.64

AP-701USDO.58840USD487.20

AF-702USDO.52960USD499.20

TOTALUSD6659.32

SAYTOTAL:SAYU.S.DOLLARSSIXTHOUSANDSIXHUNDREDANDFIFTYNINEPOINTTHREETWO

ONLY.

PACKING:INCARTONS

INSURANCE:BYSELLER,FORTHEINVOICEVALLEPLUS10PCT,AGAINSTALLRISKSASPER

PICCCLAUSES1981/01/01.

TRANSPORTDETAILS:THEGOODSSHOULDBESHIPPEDONORBEFORESEP.20,2018,FROM

ANYPORTOFCHINATOHAMBURGGERMANY,TRANSSHIPMENTANDPARTIALSHIPMENTAREALL

ALLOWED.

PAYMENT:BYIRREVOCABLEDOCUMENTARYLETTEROFCREDITATSIGHT,REACHINGTHESILLER

NOTLATERTHANAUG.1,2018ANDREMAINVALIDFORNEGOTIATIONINCHINAFOR15DAYS

AFTERSHIPMENT.

ISSUEOFADOCUMENTARYCREDIT

SEQUENCEOFTOTAL*27:1/1

FORMOFDCMOA:IRREVOCABLE

DOC.CREDITNUMBER*20:CP-A273627

DATEOFISSUE31C:180805

EXPIRY*31D:DATE180925PLACEINAUSTRIA

APPLICANT*50:BELLAFLORAGARDONCENTERGE-

SELLSCHAFTM.B.HFRANZOSENH-

AUSWEG50A-4020LINZ,AUSTRIA

BENEFICIARY*59:DALIANARTS&CRAFTSIMPORT&EXPORTCO.LTD.

NO.23FUGUISTREET,ZHONGSHANDISTRICT,

DALIAN,CHINA

AMOUNT*32B:CURRENCYUSDAMOUNT6695,32

AVAILABLEWITH/BY*41A:ANYBANKINCHINABYNEGOTIATION

DRAFTSAT42C:ATSIGHT

DRAWEE41D:BELLAFLORAGARTONCENTERGE-

SELLSCHAFTM.B.H

PARTIALSHIPMENTS43P:NOTALLOWED

TRANSSHIPMENT43T:ALLOWED

LOADINGINCHARGE44A:CHINAPORT

FORTRANSPORTATIONTO44B:LINZ

LATESTDATEOFSHIPMENT44C:180910

DESCRIPTIONOFGOODS45A:CHRISTMASGIFTSASPERS/CNO.20501OFJULY

9?HAMBURG

DOCUMENTSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEIN5FOLD,

CERTIFYINGTHATTHEGOODSHAVEPACKED

ANDCHINESEORIGIN.

+FULLSETOFCLEANONBOARDORIGINALBILL

OFLADING,WADEOUTTOORDER,BLANK

ENDORSED,SHOWINGFREIGHTCOLLECTAND

NOTIFYINGAPPLICANT.

+INSURANCEPOLICYFORTHEINVOICEVALUE

PLUS1()PCT,AGAINSTALLRISKSASPERPICC

CLAUSES1981/01/01.

+PACKINGLISTINQUINTUPLICATE,IT

SHOULDBECOUNTERSIGNEDBYBUYER'S

AUTHORIZEDPERSONANDCERTIFYEDBY

ISSUINGBANK.

CHARGES71B:ALLBANKINGCHARGESAREFORBENEFICIARY*S

ACCOUNT.

PERIODOFPRESENTATION48:WITHIN5DAYSAFTERTHESHIPMENTDATEBUTNOT

EXCEEDTHEVALIDITYOFL/C.

經(jīng)審核,該信用證存在且需要修改的錯誤有：

1、____________________________________________________________________

2、____________________________________________________________________

3、____________________________________________________________________

4、____________________________________________________________________

5、____________________________________________________________________

6、____________________________________________________________________

7、_____________________________________________________

8、____________________________________________________________________

9、____________________________________________________________________

10、___________________________________________________________________

11、___________________________________________________________________

12、___________________________________________________________________

13、___________________________________________________________________

14、___________________________________________________________________

15、___________________________________________________________________

（2）實施條件

硬件：電腦，辦公桌椅；

軟件：winxp/win7；win8操作系統(tǒng)，office2010或以上版本。

（3）考核時量

60分鐘

(4)評分細(xì)則

分值項目一

評價要點分值

小計分值總計

準(zhǔn)確找出信用證的每一處問題所對應(yīng)每處

每處2

的代碼1分

技能要求分，總計30分

對信用證的每一處問題提出完整、準(zhǔn)確每處34分

15處

的修改意見1分

素養(yǎng)要求卷面整潔、格式規(guī)范4分

項目2：制單（66分）

（1）任務(wù)描述：

湖南長沙的金健糧油食品進出口公司與加拿大的WENSCOFOODSLTD.簽訂了一份出口合

同。2019年1月8日，落實了信用證。請以《跟單信用證統(tǒng)一規(guī)則》（UCP600）和《關(guān)于審

核跟單信用證項下單據(jù)的國際標(biāo)準(zhǔn)銀行實務(wù)》（ISBP745）等國際慣例為標(biāo)準(zhǔn)，根據(jù)以下信用

證條款和補充資料，正確、規(guī)范地填寫商業(yè)發(fā)票、提單、匯票的各項欄目。

信用證部分條款：

LETTEROFCREDIT

FORMOFCREDIT40A:IRREVOCABLE

DOC.CREDITNUMBER20:28230CDI1117LC

DATEOFISSUE31C:190108

DATEANDPLACEOFEXPIRY31D:190320INCHINA

APPLICANT50:WENSCOFOODSLTD.,

RUADEGREENLANDSTREET,68-A

1260-297WELLD.COQUITLAM,B.C.

CANADA

BENEFICIARY59:J1NJIANCEREALS,OILS&FOODSTUFFS

IMPORT&EXPORTCORPORATION

38WUYIRD.,CHANGSHA,CHINA

CURRENCYCODEANDAMOUNT32B:USD73100.00

AVAILABLEWITH-BY-41A:ANYBANKINCHINABYNEGOTIATION

DRAFTAT42C:45DAYSAFTERSIGHT

DRAWEE41D:BANKOFNOVASCOTIA,TORONTO,CANADA

550WESTGEORGIAST.,POBOX172

TORONTO,CANADA

PARTIALSHIPMENT43P:PROHIBITED

TRANSSHIPMENT43T:PERMITTED

LOADING/DISPATCH/TAKING/FROM44A:MAINCHINESEPORT

FORTRANSPOTATIONTO44B:VANCOUVERB.C.

LATESTDATEOFSHIPMENT44C:190305

DESCRIPTIONOFG00DS/S3RVICE45A:TROPICISLECANNEDMANDARINORIANGES

LS-WHOLESEGMENTSASPERP/I

NO.CF19018

CFRVANCOUVERB.C.

NO.K-40USD85.00/CTN,200CARTONS

NO.N-41USD92.00/CTN,300CARTONS

NO.N-42USD95.00/CTN,300CARTONS

DOCSREQUIERD:46A:

+MANUALLYSIGNEDCOMMERCIALINVOICEONEORIGINALANDFOURCOPIES,CERTIFYINGGOODS

AREOFCHINESEORIGIN.

4-FILLSET(3/3)OFCLEANONBOARDOCI'：ANBILLSOFLADING,MADEOUTTOORDER

,BLANKINDORSEDNOTIFYINGAPPLICANT,STATINGFREIGHTPREPAID.

相關(guān)補充資料：

PACKAGE:800CARTONS

PACKING:INEXPORTCARTONS.

SHIPPINGPERS.S“DEWEIV.213MFROMHUANGPUTOVANCOUVERB.C.

MARKS:請自擬國際標(biāo)準(zhǔn)唆頭

B/LDATE:FEB.28,2019

GROSSWEIGHT:17138KGS

議付行:BANKOFCHINA,LIAONINGBRANCH

答題要求：根據(jù)以上資料，繕制如下單據(jù)。

項目2-1：繕制商業(yè)發(fā)票（22分）

ro：（i）JINJIANCEREALS.OILS&FOODSTUFFS

IMPORT&EXPORTCORPORATION

COMERCIALINVOICE

NO.DATE

CFF-016FEB.20,2019

Transportdetail(2)S/CNO.:L/CNO.

from:2019-01828230CDIIU7LC

to:TERMSOFPAYMENT

L/CAT45DAYSAFTERSIGHT

Numberandkindof

QuantityUnitPrice⑹Amount(7)

Marks(3)package

Descriptionofgoods(4)(5)(8)

Total(9)

PACKEDIN800CARTONS.

WECERTIFYTHATGOODSAREOFCHINESEORIGIN.

JINJ1ANCEREALS,OILS&FOODSTUFFS

IMPORT&EXPORTCORPORATION

項目2-2：繕制提單（22分）

Shipper(1)B/LNo.6180

Consignee(2)COSCO

中國遠(yuǎn)洋運輸公司

CHINAOCEANSHIPPINGCOMPANY

Notifyparty(3)

直運或轉(zhuǎn)船提單

BILLOFLADING

DIRECTORWITHTRANSHIPMENT

Pre-carriagebyPortofloading(4)SHIPPEDonboardinapparentgood

orderandcondition(unlessotherwise

indicated)thegoodsorpackages

Vessel&Voy.(5)Portof

specifiedhereinandtobedischargedat

transshipment

thementionedportofdischargecras

neartheretoasthevesselmaysafelyget

PortofFinaldestination

andbealwaysafloat.

discharge(6)

InWITNESSwhereofthenumberof

originalBillsofLadingstatedbelow

hasbeensignedoneofthembeing

accomplished,theother(s)tobevoid.

Marks(7)NoofContainersDescriptionofG.W.(kg)Mea(m3)

orpackages(8)goods(9)(10)11.5

Totalnumberofcontainersorpackages(inwords):SAYEIGHTHUNDREDCARTONSONLY.

FreightandchargesREGARDINGTRANSHIPMENT

FreightprepaidINFORMATIONPLEASECONTACT

Ex.ratePrepaidatFreightpayab1eatPlaceanddateofissue

HUANGPU,FEB.28,2019

TotalPrepaidNumberoforiginalSignedfororonbehalfof

Bs/LtheMaster

THREECOSCO

asAgent

項目2-3：繕制匯票(22分)

BILLOFEXCHANGE

Drawnunder(1)__________________________________

L/CNo(2)___________________________

Dated(3)___________________________

No：CFF-016Exchangefcr(4)Changsha,China(5)

At(6)SightofthisFIRSTofexchange(SECONDofexchangebeingunpaid).

Paytotheorderof(7)_______________________________________________

thesumof(8)_____________________________________________________

To:(9)________________________________

For:(10)______________________________________

(2)實施條件

硬件：電腦，辦公桌椅；

軟件：winxp/win7，win8操作系統(tǒng)，office2010或以上版本。

(3)考核時量

60分鐘

(4)評分細(xì)則

分值項目二

評價要點分值

小計分值總計

每一種單證10空，

技能要求內(nèi)容正確、完整每空2分60分

總計30空66分

素養(yǎng)要求格式簡潔、清晰每一種單證2分共3種單證6分

2.試題編號：2-2,外貿(mào)單證操作

項目1：審證（34分）

（1）任務(wù)描述：

福建南北貿(mào)易有限公司是一家經(jīng)營服飾、鞋帽的外貿(mào)公司。2018年7月5日，其與法

國HDCTRADINGCO.LTD.簽訂了一份出口合同（見下文）。不久，公司收到了對方開來的信

用證（見下文）。請按照《跟單信用證統(tǒng)一規(guī)則》（UCP60D）、《關(guān)于審核跟單信用證項下單據(jù)

的國際標(biāo)準(zhǔn)銀行實務(wù)》（ISBP745）等國際慣例為依據(jù)，結(jié)合我國外貿(mào)實際，根據(jù)合同內(nèi)容正

確審核該信用證并給出修改意見。

CONTRACT

ContractNo.:CB181039Date:July5,2018

THESELLER:FUJIANNANBEITRADINGCO.,LTD

2FZHONGHUAPLAZA,NO66DONGJIEROAD,

FUZHOU,FUJIAN,CHINA.350002

THEBUYER：HDCTRADINGCO.LTD.

1()AVENUEDEFLANDRE72510PARISCEDEX18,

FRANCE

ThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyand

theSelleragreestoselltheundermentionedgoodsonthetermsandconditionsstatedbelow:

QuantityUnitPriceAmount

DescriptionofGoods,Specifications,

(pair)(USD/pair)(USD)

CREEKSLEISURESHOES(PU)CFRMarseilles

ORDERNO.LINECUSTOMNO

012,100USD9.30USD19,530.00

02611USD9.30USD5,682.30

024,289USD9.30USD39,887.70

AspertheP/INo.:CCB23-36

Total7.000USD65,100.00

Saytotal:SAYU.S.DOLLARSSIXTYFIVETHOUSANDONEHUNDREDONLY.

PACKING:4pairspackedinacarton.

TRANSPORTDETAILS:Thegoodsshouldbeshippedonorbefore:Sep.5,h,2018,from

Xiamen,ChinatoMarseillesFrance,transshipmentandpartialshipmentareallallowed.

PAYMENT:Byirrevocabledocumentaryletterofcreditat90daysaftersight,reachingtheseller

notlaterthanJuly20,2018andremainvalidfornegotiationinChinafor15daysaftershipment.

ISSUEOFADOCUMENTARYCREDIT

SEQUENCEOFTOTAL*27:1/1

FORMOFDC*40A:IRREVOCABLE

DOC.CREDITNUMBER*20:L-18257

DATEOFISSUE31C:180725

EXPIRY*3ID:DATE180910PLACEINFRANCE

APPLICANT*50:HDCTRADINGCO.LTD.

10AVENUEDEFLANDRE72510PARIS

CEDEX電FRANCE

BENEFICIARY*59:FUJIANNANBEITRADINGCO.,LTD

2FZONGHUPLAZA,NO66DONGJIE

ROAD,FUZHOU,FUJIAN,CHINA.350002

AMOUNT*32B:USD61500.00

AVAILABLEWITH/BY*41A:ANYBANKINCHINABYNEGOTIATION

DRAFTSAT42C:90DAYSAFTERSIGHT

DRAWEE41D:HDCTRADINGCO.LTD.

PARTIALSHIPMENTS43P:NOTALLOWED

TRANSSHIPMENT43T:ALLOWED

LOADINGINCHARGE44A:CHINAPORT

FORTRANSPORTATIONTO44B:HAMBURG

LATESTDATEOFSHIPMENT44C:180910

DESCRIPT.OFGOODS45A:CREEKSLESURESHOES(PU),ASPER

S/CNO.DB121039OFJULY5,2018.

CIFMARSEILLES.

DOCUMENTSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEIN5

FOLD,CERTIFYINGTHATTHEGOODS

HAVEPACKEDANDCHINESEORIGIN.

+FULLSETOFCLEANONBOARD

ORIGINALBILLOFLADING,MADEOUT

TOORDER,BLANKENDORSED,

SHOWINGFREIGHTCOLLECTAND

NOTIFYINGBELLAFLORA.

+CERTIFICATEOFP.R.CHINAORIGINAS

PERGSPFORMAISSUEDAND

MANUALLYSIGNEDBYANAUTHORITY

ALSOSHOWINGIMPORTINGCOUNTRY.

+PACKINGLISTINQUINTUPLICATE,IT

SHOULDBECOUNTERSIGNEDBY

BUYER'SAUTHORIZEDPERSONAND

CERTIFYEDBYISSUINGBANK.

CHARGES71B:ALLBANKINGCHARGESAREFOR

BENEFICIARY'SACCOUNT.

PERIODOFPRESENTATION48:WITHIN5DAYSAFTERTHESHIPMENT

DATEBUTNOTEXCEEDTHEVALIDITY

OFL/C.

經(jīng)審核，該信用證存在且需要修改的錯誤有:

1、____________________________________________________________________

2、____________________________________________________________________

3、____________________________________________________________________

4、____________________________________________________________________

5、____________________________________________________________________

6、____________________________________________________________________

7、____________________________________________________________________

8、____________________________________________________________________

9、____________________________________________________________________

10、___________________________________________________________________

11、___________________________________________________________________

12、___________________________________________________________________

13、___________________________________________________________________

14、___________________________________________________________________

15、___________________________________________________________________

（2）實施條件

硬件：電腦，辦公桌椅；

軟件：winxp/win7；win8操作系統(tǒng)，office2010或以上版本。

（3）考核時量

60分鐘

（4）評分細(xì)則

分值項目一

評價要點分值

小計?分值總計

準(zhǔn)確找出信用證的每一項問題所對應(yīng)每處

每處2

的代碼1分

技能要求分，總計30分34分

對信用證的每一項問題提出完整、準(zhǔn)確每處

15處

的修改意見1分

素養(yǎng)要求卷面整潔、格式規(guī)范4分

項目2：制單（66分）

（1）任務(wù)描述：

醴陵鵬興瓷廠與加拿大ELBYGIFTSINC.簽訂了一份出口合同。2018年6月20日，雙

方落實了信用證。請以《跟單信用證統(tǒng)一規(guī)則》（UCP600）和《關(guān)于審核跟單信用證項下單

據(jù)的國際標(biāo)準(zhǔn)銀行實務(wù)》（ISBP745）等國際慣例為標(biāo)準(zhǔn)，根據(jù)以下信用證條款和補充資料,

正確、規(guī)范地填寫商業(yè)發(fā)票、提單、匯票的各項欄目。

信用證部分條款：

LETTEROFCREDIT

FORMOFCREDIT40A:IRREVOCABLE

DOC.CREDITNUMBER20:DCHMN214479

DATEOFISSUE31C:180620

DATEANDPLACEOFEXPIRY31D:180903INCOUNTRYOFBENEFICIARY

APPLICANT50:ELBYGIFTSINC.879INDUSTRIEL

BOISDESFILION.QUEBEC.J6Z4T3,CANADA

BENEFICIARY59:LILINGPENGXINGCERAMICFACTORY

50JIASHULILINGHUNAN.CHINA

CURRENCYCODEANDAMOUNT32B:USD25,957.80

AVAILABLEWITH...BY...41A:ANYBANKINCHINABYNEGOTIATION

DRAFTAT42C:ATSIGHTFORFULLINVOICEVALUE

DRAWEE4ID:BANKOFMONTREAL.23WESTQUEENAVE.,PO

BOX389.PRINCE,CANADA

PARTIALSHIPMENT43P:ALLOWED

TRANSSHIPMENT43T:ALLOWED

LODING/DISPATCH/TAKING；FROM44A:SHENZHEN

FORTRANSPOTATIONTO44B:PRINCERUPERT

LATESTDATEOFSHIPMENT44C:180819

DESCRiniONOFGOODS/SERVICE45A:CERAMICCUPSANDBOWLSASPERS/CNO.:CB181039

CIFPRINCERUPERT

V23-234USD40.05/CTN228CARTONS

V23-234FUSD40.05/CTN228CARTONS

V23-235USD20.40/CTN190CARTONS

V23-236USD20.10/CTN190CARTONS

DOCSREQUIERD:46A:4-MANUALLYSIGNEDCOMMERCIALINVOICE

INTRIPLICATE,CERT1FYINGGOODSAREOF

CHINESEORIGIN.

+FULLSET(3/3)OFCLEANONBOARDOCEAN

BILLSOFLADING.MADEOUTTOORDER,

BLANKINDORSEDNOTIFYINGAPPLICANT.

STATINGFREIGHTPREPAID.

相關(guān)補充資料:

I)PACKAGE:836CARTONS

2)PACKING:INCARTONS.

3)SHIPPINGPERS.S“SEATTLEV.0078E*'FROMSHENZHENTOPRINCERUPERT,

4)MARKS:請自擬國際標(biāo)準(zhǔn)陵頭

5)B/LDATE:AUG.15,2018

6)GROSSWEIGHT:12643.40KGS

7)議付行：BANKOFCHINA.HUNANBRANCH

答題要求：根據(jù)以上資料，繕制如下單據(jù)。

項目2-1：繕制商業(yè)發(fā)票（22分）

To:(l)LILINGPENGXINGCERAMICFACTORY

COMERCIALINVOICE

NO.DATE

LLP1805AUG.1,2018

Transportdetail(2)S/CNO.:L/CNO.

From: