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1、上海建桥学院2007-2008学年第二学期期中考试（2008年4月） 外贸单证 试卷答案（本卷考试时间：90分钟）专科 06 级 国际商务 专业 班 学号 姓名 题号一二三四五六七八总分一、 中英单词互译（每题1分，共10分）1 花色搭配单 6drawee 2 一式两份 7accountee3 远期信用证 8confirmed L/C4 海关发票 9T.P.N.D.5 磅码单 10certificate of origin separated 二、 中译英（每题2分，共10分）1.Available against surrender of the following documents be
2、aring our credit number and the full name and address of the opener. 2.Beneficiarys original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating the merchandise, country of origin and any other relevant information.3.Certificate of inspection certifying quality
3、 & quantity in triplicate issued by C.I.B.C.4.Marine insurance policies or certificates in negotiable form, for 110% full CIF invoice covering the risks of War & W.A. as per the Peoples Insurance Co. of China dated 1/1/1985. With extended cover up to Kuala Lumpur with claims payable in (at) Kuala Lu
4、mpur in the currency of draft.5.Full set of clean on board bills of lading made out to order and endorsed in blank notify buyers calling for shipment from China to Hamburg marked Freight prepaid .三、 单项选择题（每题1分，共10分）1、轻工进出口公司出口电冰箱共1000台，合同和信用证都规定不准分批装运。运输时有30台被撞，包装破裂，冰箱外观变形，不能出口。根据UCP600规定，只要货款不超过信用证
5、总金额，交货数量允许有5%的增减。据此，轻工公司发货时，可以装运（ ）A. 1000台 B. 970台 C. 950台 D.930台2、出口商委托货代向船运公司办理租船订舱，出口商须填写（ ）。A. 海运货物运输合同 B. 海运货物委托书 C. 海运单 D. 装货单.3、进口商填写开证申请书的主要依据是（ ）。A. 发票 B.贸易合同 C.订单 D.进口许可证4、信用证的汇票条款注明“drawn on us”，则汇票的付款人是（ ）。A. 开证申请人 B. 开证行 C. 议付行 D. 受益人5、一张有效的信用证必须规定一个( )A.装运期 B.有效期 C.交单期 D.议付期6、发票的日期在结汇
6、单据中应（ ）A. 早于汇票的签发日期 B.早于提单的签发日期C.早于保险单的签发日期 D.是最早签发的单据7、以信用证为支付方式的进口贸易，进口商依据合同规定的首要义务是（ ）。A. 开立信用证 B.申请进口货物许可证 C.办理租船订舱手续 D.办理保险手续8、合同或信用证没有规定投保加成率，根据UCP500的规定，卖方可在CIF总值的基础上( )投保。A、加二成 B、加一成 C、加三成 D、加四成 9、以下出口商品的单价，只有（ ）的表达是正确的。A、250美元/桶 B、250美元/桶CIF伦敦C、250美元/桶CIF广州 D、250美元/桶CFR德国10、根据UPC500的解释，信用证的
7、第一付款人是（ ）。A、进口人 B、开证行 C、议付行 D、通知行 四、 判断题（每题1分，共10分）（ ）1运输包装上的标志就是运输标志，也就是通常所说的唛头。（ ）2在出口业务中，采用CIF纽约成交与采用FOB上海成交的主要区别在于：前者卖方要负责租船订舱，办理货运保险，支付运费和保险费，并将货物交至纽约港船上；而后者卖方只需将货物交至上海港买方指定的船上。（ ）3运提单可以进行转让，但必须经过背书方可转让的提单是指示提单。（ ）4在信用证业务中，信用证的开立是以买卖合同为基础的，因此，信用证条款与买卖合同条款严格相符是开征行向受益人承担付款责任的前提条件。（ ）5根据跟单信用证统一惯例，
8、除非信用证另有规定，商业发票应由开证申请人签发，必须作成受益人的抬头。（ ）6按跟单信用证统一惯例规定，信用证的修改通知书有多项内容时，受益人可只接受同意的内容，而对不同意的内容予以拒绝。（ ）7我某公司以信用证付款方式出口一批货物，提单期为7月15日，信用证有效期为8月15日。按UCP600规定，受益人向银行交单的最迟日期是8月5日。（ ）8在买卖合同签订后，凡遇到不可抗力事故，遭受事故的一方即可提出撤销合同。（ ）9. 汇票、提单和保险单的抬头人通常各是付款人、收货人、被保险人。 ( )10.商业发票的抬头人一般是开证申请人。 五、根据合同审核信用证（共20分）2006年5月9日大连工艺品
9、进出口公司同奥地利BELLAFLORA签订售货确认书，向奥出口手工业品“圣诞礼物”，买方及时开来信用证，由通知行中国银行大连分行发来了信用证通知书和信用证。请对该信用证进行审核并提出修改建议。（一）合同：售 货 确 认 书SALES CONFIRMATION编号：No. 205001买方：电传/传真：日期：BUYERS：BELLAFLORTELEX/FAX：0732-306-075DATE：2006-05-09地址：买方订单号：ADDRESS：BUYERS ORDER：卖方：大连工艺品进出口公司电传/传真：SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT C
10、ORPTELEX/FAX：地址：ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA兹经买卖双方同意，成交下列商品，订立条款如下：The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below:品名及规格NAME OF COMMODITY & SPECIFICATION单价UNIT PRICE数量QUAN金额及术语AMOUNT & PRICE TERMSCHR
11、ISTMAS GIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL- (EACH 400 DOZ)1556B, 1568B, 1571B, 1603B, 1637B, 1679B, 1691B, 1768B, 1770B, 1771BDL-1734B(EACH 400 DOZ) DL-1846B, DL-1889BAM-648AM-3C-32CIF VIENNAUSD 0.660.461.010.780.500.500.520.760
12、.900.950.520.680.580.522.154.103.960.541.541.43(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750 PCS750 PCS600 PCSCIF VIENNAUSD 506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD 22509.40数量及总值均允许增减 %
13、。With 10 percent more or less both in the amount and quantity of the S/C allowed.总金额：Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY.包装：PACKING：IN CARTON 3保险：INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WAR & S.R.C.C. RISKS.装运时间：TIME OF SH
14、IPMENT: JUNE. 1, 2003装运港和目的港：PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA付款：PAYMENT: L/C AT SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH, 2003.一般条款： 请参看本合同背面唛头：GENERAL TERMS AND CONDITIONS: (Please see overleaf)SHIPPING MARKS买方签字：卖方签字：THE SIGNATURE OF BUYERSTHE SIGNATURE OF SELLERS（二）信用证I
15、SSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 AIRREVOCABLEDOC. CREDIT NUMBER*20372623DATE OF ISSUE31 C060514EXPIRY*31 DDATE 030705 PLACE LINZAPPLICANT*50BELLAFLORA GARTENCENTERGESELLSCHAFT M. B. H.FRANZOSENHAUSWEG 50A-2040 LINZBENEFICIARY*59DALIAN ARTS&CRAFTS IMPORT & E
16、XPORT CORPNO. 23 FUGUI STR. DALIAN, CHINAAMOUNT*32 BCURRENCY USD AMOUNT 21,383.93POS. /NEG. TOL. (%)39 A10/10AVAILABLE WITH/BY*41 DOBKLAT2L*BANK FUER OBEROEATERREICH UND*SALZBURG (OBERBANK)*LINZBY PAYMENTPARTIAL SHIPMENTS43 PNOT ALLOWEDTRANSSHIPMENT43 TALLOWEDLOADING IN CHARGE44 ACHINA FORTFOR TRANS
17、PORT TO.44 BVIENNALATEST SHIPMENT44 C060620DESCRIPT. OF GOODS45 ACHRISTMAS GIFTS AS PER SALES CONFIRMATION NO.205001 OF MAY. 9TH 2006CIF VIENNADOCUMENTS REQUIRED46 A1. COMMERCIAL INVOICE, 5 FOLD, ALL DULY SIGNED CERTIFYING THAT THE GOODS HAVE BEEN PACKED AND MARKED SEPARATELY FOR EACH BELLAFLORA BRA
18、NCH2. FULL SET OF CLEAN ON BOARD ORIGINAL MARINE BILL OF LADING, MADE OUT TO ORDER, BLANK ENDORSEDNOTIFY: 1. BIRKART AUSTRIA 2. BELLAFLORA3. CERTIFICATE OF P. R. CHINA ORIGIN AS PER GSP FORM A. ISSUED AND MANUALLY SIGNED BY AN AUTHORITY ALSO MANUALLY SIGNED BY EXPORTER, BEARING A REFERENCE NUMBER AN
19、D SHOWING AUSTRIA AS IMPORTING COUNTRY.4. PACKING LIST, 5-FOLD.5. INSURANCE CERTIFICATE OR POLICY FOR THE INVOICE VALUE PLUS 10 PERCENT, BLANK ENDORSED, COVERING ALL RISKS AND WAR RISKS AND RISKS OF S. R. C. C. AS PER O. M. C. C. OF P. I. C. C. CLAUSES DD. 1981,01,01 FROM SELLERS WAREHOUSE TO BUYERS
20、 WAREHOUSE. CLAIMS PAYABLE IN AUSTRIA, MANING A CLAIM SETTLING AGENT IN AUSTRIA.ADDITIONAL COND.47 AUPON RECEIPT OF DOCUMENTS STRICTLY COMPLYING WITH CREDIT TERM, WE SHALL REMIT FUNDS.DETAIL OF CHARGES71 BBANKING CHARGES, EXCEPT CHARGES OF ISSUING BANK, ARE FOR ACCOUNT OF BENEFICIARY.IF DOCUMENTS AR
21、E PRESENTED WITH DISCREPANCY WE SHALL DEDUCT COUNTER VALUE OF USD50.00PRESENTATION PERIOD4821 DAYSCONFIRMATION*49WITHOUTSEND. TO REC. INFO.72PLEASE SEND DOCUMENTS TO US IN ONE LOT (OBERBANK, UNTERE KONAULAENDE 28, A-2040 LINZ).（三）修改建议如下：12345六、 操作题（共40分）（一）根据信用证缮制商业发票（共20分）ISSUE OF DOCUMENTARY CREDI
22、TISSUING BANKMETITABANKLED., JAPANDOC. CREDIT NUMBERLTR0505457DATE OF ISSUE060727EXPIRYDATE 030908 PLACE NANJING, CHINAAPPLICANTEAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231BENEFICIARYNANJING LANXING CO.,LTDROOM 2501,JIAFA MANSTION, BEIJING WEST ROAD , NANJINGAMOUNTCURRENCY USD AMOUNT 1
23、4580.00POS. /NEG. TOL. (%)5/5AVAILABLE WITH/BYANY BANK IN ADVISING COUNTRYBU NEGOTIATIONDRAFT ATDRAFTS AT SIGHT FOR FULL INVOICE VALUEPARTIAL SHIPMENTSALLOWEDTRANSSHIPMENTALLOWEDLOADING IN CHARGENANJINGFOR TRANSPORT TOAKITASHIPMENT PERIODAT THE LATEST AUG 30,2006DESCRIPT. OF GOODS1800 DOZS OF H6-599
24、40BS GOLF CAPS,USD 8.10 PER DOZ AS PER SALES CONTRACT 03TG28711 DD 22,7,03 CIF AKITADOCUMENTS REQUIRED*COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES*PACKING LIST IN 2 COPIES*FULL SET OF CLEAN ON BOARD,MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT (AS INDICATE ABOVE)*GSP CERTIFICATE OF ORIGIN FORM
25、A, CERTIFYING GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY/CERTIFICATE COVERING F.P.A. OF PICC. INCLUDING WARWHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT AKITA, FOR AT LEAST 110 PCT OF CIF-VALUE.*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER SHIP
26、MENT ADVISING NUMBERE OF PACKAGES, GROSS & NET WEIGHT, VESSEL NAME,BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE.PRESENTATION PERIOD21 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTCONFIRMATIONWITHOUTINSTRUCTIONSTHE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL.D
27、IRECT TO US IN TWO CONSECUTIVE LOTS,UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.相关资料发票号码SHE 07/1892合同号码03TG28711发票日期JULY 27, 2006合同日期JULY,22,2006装运港 NANJING目的港AKITA唛头V.HLAS PALAMSC/NO.1-240毛重：19KGS/CTN体积：60x30x35/CTN净重：17KGS/CTN
28、箱数：240CARTONS装运日期2006.8.30南京蓝星贸易公司NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINATEL: 025-4715004 025-4715619 FAX: 025-4691619COMMERCIAL INVOICETo:Invoice No.:Invoice Date:S/C No.:S/C Date:From:To: Letter of Credit No.:Issued By: Marks and NumbersNumbe
29、r and kind of packageDescription of goodsQuantityUnit PriceAmountTOTAL: SAY TOTAL: （二）根据信用证缮制装箱单（共20分）南京蓝星贸易公司NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINATEL: 025-4715004 025-4715619 FAX: 025-4691619PACKING LISTTo:Invoice No.:Invoice Date:S/C No.:S/C Date:From:To:Letter of Credit No.:Date of Shipment:Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.TOTAL:SAY TOTAL:
