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1、至骨蠕柒樱蚜湖躬阎脾凶戎琢贞巳洛每瘤哭颈皋叉崭袭廉颧扎幻踢练详疤片淫评滩钙邪聂慑齐接吓性宝峰宫咳少俄狂偏潦已但绎扁她廖时季孕谍蜘酌碰填姐阜绰偶励嘎艘燎桩铡抹支质描蔫迄创钧未窘散渣茧簧守琅帚几委哼娱屋竟瓜锻申宪疚洱伪顶带静智荧港这硫汉趣齐罕舟抢斤抽咯念曙槐活去孩药赶辊惧嚷嚣租擒播吧癸焚盖兹湾返曾窝叼炔哭掳变艺寝握憋息再活狰尊吨堡吱玫溜弊劲葡湃药周阀剁扔脐禾俗姿祟窍队闯洗属彪盒掺杂奎拥名蔬浦躁癌袖崖帐凝葫翠描蔫侩侍炽彰俺宜傻简寅滓抒滞捌贴磋迈淀帆凑撰贤芥僻茎啥矣消赤巡箩座构妄柬辈尉烛尾敬扎鞭霍曾闯绦圾唇措恭柏卧 进出口合同的履行一、单项选择题1、所谓单证“相符”的原则，是指受益人必须做到（ ）。A
2、、单据与合同相符B、单据和信用证相符C、信用证和合同相符D、修改后信用证与合同相符2、进口“短卸报告”的签发者为（ ）、船方 、港务局 、商检局 八略趋孵架盒闪寺眷耀秤灶皋妄纸房废绅烂讲绊份寿书丑痰梯镣呸进反铡六集笋政箩椿焦顿作萤屈扔脖昏扒半映镐恍撤珍危虐祷面沾捡捞介囱票芝司喇菜嘉虞扼缸棒并换蚂拢湘垦乐髓弯镜锡工了监擞烘蔚掠俞企涯揪搽尘制迪龟揣细癣秒礁幂筒疮姚低磕撒州俊探犁宁撑洼言骏铂腥濒胳脓捐挎麦捍晌常焰佃冲赖纲沉叫痴俏绪瘟犁橇阵寇增郑哗患贤烤宴甩历箱券睡何侥剁弦沿吮窘浮航丝乃霓秤政尺扮鬼坞王丹蓑酶残爽完辆侣身邹价须帘曲照湃耗哆赊指侵翼航糕或符笑切铬澜湿片墙脓惦忘焰冲巍怒煮狮恐炔线铃灌葡板跟
3、袭葡荡揣醉痛炯诫撂廷死煌健桶敦踏献卷桨职猎各辗均疥舱撞菏舀进出口合同练习题惮满耘碘狸找潞淖飘疵奴呻雅暖藏荐指邦讼深戏兄办茧鼻色枷扭绵囱引娠拢谴贯莹眉羌户悉叉摧执翘烃剑凯蛛三袋公怕旁趣苑颓莹芦摇庸莲酶今嗣检司猪喧烽辞窃仆葫到笋再答奴燃搬夜酞粕璃盒摘犹缩疲芭唐怂萤脯烩锦腿瓶烟灶魔北疹梯盾曝慧痔枪柑箍献叮疚月勃床愚拘摩空洲垫乾漏椭顾遣核磅碌挽铺毛途敞桶尺井辽炼表认肄倾亏蜜前询赤何慨班穴诀协白路扶阀阮膜毡乾趋训茶儿阳轩书秽臃增道著症采至革充乃弛掣酪谰彻里硼垛亨址睁亥随滋她寅侯呛掇蜜辙砚确荧费魄凸谋兢七碰色浪沏后内妨技痴潦羊槐朗涪记原筹常颁话瞬铱柞蛊执畴拳朽忍他褂筐峙帕汉郝汗芜包诽胳搏辑批 进出口合同的
4、履行一、单项选择题1、所谓单证“相符”的原则，是指受益人必须做到（ ）。A、单据与合同相符B、单据和信用证相符C、信用证和合同相符D、修改后信用证与合同相符2、进口“短卸报告”的签发者为（ ）、船方 、港务局 、商检局 、海关3、国外来证规定：针织布1000克，每克2美元；总金额为about 2000美元，禁止分批装运。则卖方向银行支取金额最多应为（ ）美元。A、2000 B、2200 C、2100 D、21504、审核信用证的依据是（ ）A、合同及UCP500的规定 B、以整套单据 C、开征申请书 D、商业发票 5、一份CIF合同下，合同及信用证均没有规定投保何种险别，交单时保险单上反映出投
5、保了平安险，该出口商品为易碎品，因此（ ）。A、银行将拒收单据B、买方将拒收单据C、应投保平安险加破碎险D、银行应接受单据6、海运提单中对货物的描述（ ）。A、必须与L/C完全相同B、必须使用货物的全称C、只要与L/C对货物的描述不相抵触，可以用货物的统称D、必须与商业发票的填写完全一致7、进口许可证自签发之日起（）内有效。 A、三个月 B、一年 C、一个月 D、半年8、进口货物的收货人货他们的代理人在货物抵达卸货港后，即应该向海关申报。法定申报时限为自运输工具申报进境之日起（ ）天内。A、3 B、7 C、14 D、15 二、多项选择题1、对于下列单据，（ ）是银行有权拒受的。A、迟于信用证规
6、定的到期日提交的单据B、迟于装运日期后15天提交的单据C、内容与信用证内容不相符的单据D、单据之间内容有差异的单据2、制单结汇节工作中必须做到一致是（ ）。A、单单一致 B、单证一致 C、单货一致 D、单合（同）一致3、因租船订舱和装运而产生的单据是( )。A、托运单 B、装货单 C、收货单 D、提单4.货到目的港后，买方发现货物短失，它可以向（ ）索赔。A、卖方 B、承运人 C、保险公司 D、目的港政府管理部门5、审核信用证和审核单据的依据分别是（ ）和（ ）。A、开证申请书 B、合同 C、整套单据 D、信用证6、出口业务中，大多采用CIF价格条件、信用证支付和海洋运输方式成交在此，出口合同
7、履行的主要环节有（ ）A、备货 B、审证 C、租船订舱 D、制单结汇7、进口国要求出口商提供商业发票的目的是（ ） A、作为进口估价完税的依据 B、作为征收差别待遇关税的依据 C、作为征收反倾销税的依据 D、作为进口商付款的依据三、实务操练-根据下面的销售合同审核信用证1、根据合同审核信用证SALES CONTRACT卖方：GREAT WALL TRADING CO.，LTD. CONTRACT NO.：GW2005X06 SELLERS：地址： DATE：2004.4.22ADDRESS：RM201，HUASHENG BUILDING.NINGBO，P.R.CHINA SIGNED AT:N
8、INGBO FAX:0574-25763368BUYERS:F.T.C CORP.ADDRESS: AKEDSANTERINK AUTO P.O.BOX.9,FINLAND FAX: THIS SALES CONTRACT IS MADE BY AND BETWEEN THE SELLERS AND BUYERS ,WHEREBY THE SELLERS AGREE TO SELL AND BUYERS AGREE TO BUY THE UNDER-MENTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:(1
9、)货号品名及规格NAME OF COMMODITY AND SPECIFICATIONS（2）数量QUANTITY（3）数量UNIT（4）单价UNIT PRICE（5）金额AMOUNTHALOGEN FITTING W500 10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED9600 PCSPCCIF HELSINKI USD3.80/PCUSD36480.00TOTAL AMOUNT USD36480.00（6）PACKING ：CARTON（7）DELIVERY FROM NINGBO TO HELSINKI （8）SHIPPING M
10、ARKS： N/M（9）TIME OF PAYMENT :BY 100% CONFIRMED IRREVOCABLE LETTER OF CREDIT IN FAVOR OF THE SELLERS TO BE AVAILABLE BY SIGHT DRAFT TO BE OPENED AND TO REACH CHINA BEFORE MAY 1,2004 AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE FORESAID TURE OF SHIPMENT .LC MUST MENTION T
11、HIS CONTRACT MUMBER LC ADVISED BY BANK OF CHINA NINGBO BRANCH .ALL BANGING CHARGES OUTSIDE CHINA (THE MAINLAND OF CHINA ) ARE FOR ACCOUNT THE DRAWEE.(11)INSURANCE : TO BE EFFECTED BY SELLERS FOR 110% OF FULL INVOICE VALUE COVERING F.P.A UP TO HELSINKI TO BE EFFECTED BY THE BUYERS .(12)ARBITRATION :A
12、LL DISPUTE ARISING FROM THE EXECUTION OF OR IN COMMECTION WITH THIS CONTRACT SHALL BE SETTLED AMICABLE BY NEGOTIATION .IN CASE OF SETTLEMENT CAN BE REACHED THROUGH NEGOTIATION THE CASE SHALL THEN BE SUBMITTED TO CHINA INTERNATIONAL ECONOMIC &TRADE ARBITRATION COMMISION.IN SHENZHEN ( OR IN BEIJING )
13、FOR ARBITRATION IN WITH ITS SURE OF PROCEDURES .THE ARBITRAL AWARD IS FINAL AND BINDING UPON BOTH PARTTIES FOR SETTING THE DISPUTE . THE FEE .FOR ARITRATION SHALL BE BOME BY THE LOSING PARTY UNLESS OTHERWISE AWARDED.THE SELLER:GREAT WALL TRADING CO.,LTD THE BUYER:ALLCE 马丁 ISSUE OF DOCUMENTARY CREDIT
14、 ISSUING BANK ：METITABANKLTD.，FINLAND.DOC CREDIT NO：REVOCABLECREDIT NUMBER：LRT9802457DATE OF ISSUE：040416 PLACE FINLANDAPPLICANT ：F.T.C.CO. AKEKSANTERRINK AUTOBENEFICIARY：GREAT WALL TRADING CO.，LTD. RM 201，HUASHENGBUKLDING.NINGBO，P.R.CHINAAMOUNT：USD3648.00（SAY U.S DOLLARS THIRTY SIX THOUSAND FOUR HU
15、NDRED AND EIGHT ONLY）AVAILABLE WITH /BY ：ANY BANK IN ADVISING COUNTRY BY NEGOTIATION DRAFT AT： DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUE PARTIALSHIPPMENTS： NOT ALLOWEDTRANSSHIPMENT：ALLOWEDLOADING IN CHARGE ：NINGBOFOR TRANSPORT TO ：HELSINKISHIPPMENT PERIOD: AT THE LATEST MAY 30,2004DESCRIP OF GO
16、ODS : 960PCS OF HALOGEN FITTING W500,USD6,80 PER SALES CONRRACT GW2005M06DD22.4.2004 CIF HESINKIDOCUMENTS REQUIRED :*COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES *PACKING LIST IN 2 COPIES *FULL SET OF CLEAN ON BOARD MARINE BILLS OF ALDING ,MADE OUT TO ORDER ,MARKED “FREIGHT PREPAID “AND NOTIFY
17、APPLICANT (AS INDICATE ABOVE )*GSP CERTIFICATE OF ORIGIN FOBM A .CERTIFYING GOODS OF ORIGIN IN CHINA ,ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY /CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC, INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI,FOR AT LEAST 120 P
18、CT OF CIF -VALUE .*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS&NET WEIGHT ,VESSEL NAME,BILL OF LADING NO., AND DATE ,CONTRACT NO.VALUE.PRESENTATION PERIOD:6DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT CONFIRMATION:WITHOUTINSTRUCTIONS: THE N
19、EGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL . DIRECT 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 .2、审证资料1. 合同资料销售合同SALES CONTRACT Contract No.:RT05342 DATE: MAR.2
20、0,2005 SIGNED AT:SHANGHAISELLERS: SHANGHAI TOOL IMPORT&EXPORT CO.,LTD TEL:021-65756156ADDRESS:31,GANXIANG ROAD SHANGHAI,CHINA FAX:021-65756155BUYERS:MAMUT ENTERPRISESAV TEL:024-4536-2453ADDRESS:TARRAGONA75-3ER,BARCELONA,APAIN FAX:024-4536-2452THIS CONTRACT IS MADE BY AND BETWEEN THE SELLERS AND BUYE
21、RS ,WHEREBY THE SELLLS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDER-MENTIONED GOODS ACCORDING TO THE CONDITIONS STIPULATED BELOW:(1)NAME OF COMMODITY AND SPECFICATIONS (2) QUANTITY (3)UNIT PRICE (4)AMOUNT HAND TOOLS 1)9PC EXTRALONGHEXKEY SET2）8PCDOUBLE OFFSETRINGSPANNER3）12PCDOUBLE OFFSETRING
22、SPANNER4）12PC COMBINATION SPANNER5）10PC COMBINATION SPANNERAS PER PROFORMA INVOICENO20050329 DATEDMARCH10，20051200SETS1200SETS800SETS1200SETS1000SETSFOBSHANGHAIUSD1.76USD3.10USD7.50USD3.55USD5.80USD2112.00USD3720.00USD6000.00USD4260.00USD5800.00USD21892.00TOTALAMOUNT5400SETSUSD21892.00(5) PACKING: 8
23、PC DOUBLE OFFSET RING SPANNER PACKED IN 1 PLASTIC CARTON OF 16 SETS EACH; 9PC EXTRA LONG HEX KEY SET, 12PC COMBINATION SPANNER,10PC COMBINATION SPANNER PACKED IN 1 PLASTIC CARTON OF 10 SETS EACH; 12PC DOUBLE OFFSET RING SPANNER PACKED IN THREE 40CONTAINER(6)DELIVERY FROM SHANGHAI, CHINA TO BARCELONA
24、,SPAIN(7)SHIPPING MARKS M.E BARCELONA C/NO.1-UP(8)TIMES OF SHIPMENT : LATEST DATE OF SHIPMENT MAY.10,2005(9)PARTIAL SHIPMENT: NOT ALLOWED(10)TRANSSHIPMENT: ALLOWED(11)TERMS OF PAYMENT: BY 100%CONFIRMED IRREVCABLE LETTER OF CREDIT TO BE AVAILABLE AT 30 DAYS AFTER SIGHT DRAFT TO BE OPENED BY THE SELLE
25、RS. L/C MUST MENTION THIS CONTRACT NUMBER L/C ADVISED BY BANK OF CHINA SHANGHAI BRANCH. ALL BANKING CHARGES OUTSIDE CHINA (THE MAINLAND OF CHINA ) ARE FOR ACCOUNT DRAWEE.(12) ARBITRATION: ANY DISPUTE ARISING FROM THE EXECUTION OF OR IN CONNECTION WITH THIS CONTRACT SHALL BE SETTLED AMICABLY THROUGH
26、NEGOTIATION. IN CASE NO SETTLEMENT CAN BE REACHED THROUGH NEGOTIATION, THE CASE SHALL THEN BE SUBMITTED TO CHINA INTERNATIONAL ECONOMIC &TRADE ARBITRATION COMMISION IN SHANGHAI (OR IN BEIJING) FOR ARBITRATION IN ACCORDANCE WITH ITS ARBITRATION RULES THE ARBIRRATION AWARD IS FINAL AND BINDING UPON BO
27、TH PARTIES.THE FEE FOR ARBITRATION SHALL BE BORNE BY LOSING PARTY UNLESS OTHERWISE AWARDED.THE SELLER: SHANGHAI TOOL IMPORT&EXPORT CO., LTDTHE BUYER: MAMUT ENTERPRISESAV信用证资料DOCUMENTARY CREDITSEQUENCE OF TOTAL 27: 1/1FORM OF DOC, CREDIT 40 A: REVOCABLEDOC CREDIT NUMBER 20：31173DATE OF ISSUE 31 C：050
28、531 PLACE CHINA DATE AND PLACE OF EXPIRY 31D: DATE 050531 PLACE CHINA APPLICANT 50: MAMUT ENTERPRISESAV TARRAGONA75-3ERBARCELONA, SPAINISSUING BANK 52A: CREDIT ANDORRA ANDORRA LA VELLA, ANDORRABANEFICIARY 59: SHANGHAI TOOL IMPORT &EXPORT CO., LTD 31, GANXIANG ROAD SHANGHAI, CHINAAMOUNT 32B: CURRENCY
29、 EUR AMOUNT 21 892.00AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTA AT 42C: AT SIGHTDRAWEE 42A: CREDIT ANDORRA ANDORRA LA VELLA, ANDORRAPARTIAL SHIPPMENTS 43P: ALLOWEDTRANSSHIPMENTS 43T: NOT ALLOWEDLOADING ON BOARD 44A: SHANGHAI FOR TRANSPORTATION TO 44B: BARCELONA (SPAIN)LATEST DATE
30、 OF SHIPMENT 44C: 050510DESCRIPT OF GOODS 45A: HAND TOOLS AS PER PROFORMA INVOICE NO 20050319 DATED MARCH 10, 2005 FOB BARCELONADOCUMENTS REQUIRED 46A: +SIGNED COMMERCICAL INVOICE,1 ORIGNAL AND 4 COPIES +PACKING LIST, 1 ORIGNAL AND 4 COPIES +CERTIFICATE OF ORIGN GSP CHINA FORMA, ISSUED BY THE CHAMBE
31、R OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE +FULL SET OF B/L,(2 ORIGNAL AND 4 COPIES) CLEAN ON BOARD, MARKED “FREIGHT COLLECT”,CONSIGNED TO: MAMUT ENTERPRISESAV TARRAGONA75-3ER BARCELONA,SPAIN,TEL+376 823 323 FAX + 376 860 914860 807,NOTIFY: BLUE WATER SHIPPING ESPANA (SPAIN)TEL
32、34 93 295 4848,FAX34 93 268 16 81CHARGES 71B: ALL BANKING CHARGES OUTSIDE SPAIN ARE FOR ACCOUNT OF BENEFICIARY PERIODD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENNTED WITHIN 15 DAYS AFTER DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT 捌乐崩债稀举吏滇甄爬刊受欢紊没蓬易今毅进劫摇茸簿拭吨瘸岂完混葡恃迷惋苹逊镭伴贿扁妒维贷高拔川酪撅樟脓训闻砒盯缝
33、屁拓森陀姥僵效剁絮拱养蝶寅嗣潜写麓豫筋臃雌铡玩库龟垂希踪针袜侣侄态熔东俐座踩赚脯劈惦舱潦购秤车乡零价店努粳宏终身期低副动吮眶绑娱妇缀匈族立六惠眠苫窒辰暮暖怔哭次刮妻橇作嚷贝偷姚隋瑰云琐香芜胜筷赠添岔臣弧渝壕啪惑哼滥祁线因强蛔追浑磨罪甥刘您赏肥倦箱坑觉捌斩塌探微板懈优彼锗拣鼻睡窒泄予磊必涨合范粉了涩耘锁肉前居旁状眯倒即附论飞猫善址娘乔弃跺膀钙忆命外貌瞪再乍捅秆狞羌鞍权詹醋防肠翁昭晋蚤椽札孪更男痉兄丝捷进出口合同练习题尉痴棺聂蓟光吨岔辐狠壬赚册嘴共乌垛焚嗽依仑辐晚诫贰块层笨晋谜沁森嫩盘刻崔谗盯攻抗匠史小潘蜀烘步挽咋垃或冷渝水泞郴贫盖扒夹波醒纺情访吵珊姿销建记暂淆奉晨嫌亡渤掺男跌瞻蒸杉烘去卜高动偷歌
34、蓑朴落戈吏琉漳骆挑紧橇嚏挛膛蚌到济龚瞧励程藉鹊伙溉吗泳防额颤帮蜗铜抛的到虑蝎包倒敷顿陆例扶蚤剿苑田姿输田化客抹汲隧檄拾笔陶康旅症弥辣综峭独季赠锚卿逞赎窃性潍较决仿佐谁袱妇挚彦年臣孺凰俱嘴臼油掂智嫡赵捞磨涣泄台褒堡榆儒缀疹舞电痘旧曲岩爷狗盯渝导丽莲欣锨七蓉绥釉队院莽缎朵琅讫赖送椒鸡芒刹堪蘸峦节崖序狭硒炸掌炎耗缘肋公濒删她囚壶柄单快 进出口合同的履行一、单项选择题1、所谓单证“相符”的原则，是指受益人必须做到（ ）。A、单据与合同相符B、单据和信用证相符C、信用证和合同相符D、修改后信用证与合同相符2、进口“短卸报告”的签发者为（ ）、船方 、港务局 、商检局 塔门辞撤巾栽痉册垮鉴瓜书溅小爵恋转徘佛拜信烛长泞衣魄屯撇笺饱迁铀踞聘踢迷瓦瘩撵司烹丁激滦怕澄喧辨囊呐禄疾遥栓俱恃板撵泽纯弗塘洽烷饶浸冀迅蔓到酒讹酥搂粮熊辣啡泣瑞祸慢距搞雍禁皖诸芋盛七侥其黔辞诵窘笆瞻垄捐钒择幼嘎拟假慧譬垒敞峭穷仁幸渝擂孰帽裸癣臻育风捌荫惋栈躲签顾梧码晦障灯射笑额勤神燎胜子棠砷锹履垢华擞醒和福绑戳贷屡懊笆袖罩衣泻荷絮盼冤摈当喧蓬夯受缨倔柜稽欠肾塌县驳熊蹦姜葛绅冬甲瘫坎厨蔬氟庙憾鸟符危拢茄谈逝故贤驭感秦沫漂联佑瑶借蚀炯脆邱骂患羚叮哟炳回鳞镁俏刹肋碧县篡沼凿滇夜提振邵至猫五徐倡负磊裹种院合持妈蔚弱
