2008年国际商务单证专业考试(缮制与操作)答案

一、根据下述内容审核信用证，并指出不符之处。（36分） 1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.） 2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ） 3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES） 4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W） 5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG） 6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00） 7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING） 8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008） 9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS） 10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED） 11、合同用的是CFR术语，信用证要求受益人提交保险单不符 12、CFR术语，提单上要求注明 “FREIGHT COLLECT”不符 13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT） 二、根据买方订单及相关资料缮制形式发票（24分） Issuer: (1) SHANGHAI LUCKY SAFETY SCREENS CO., LTD UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA. PROFORMA INVOICE To: (2) RAMPLASTICS 201, HAUZ RANI, MALVIYA NAGAR, NEW DELHI 110017.INDIA No.(3) LU80518 Date: (4) May 18, 2008 Transport details: (5) From Shanghai China to Nhava Sheva India by sea S/C No.(6) LU0805 Terms of payment: (7) Advanced T/T Marks & Nos. Description of goods and Quantity Unit Price Amount (8) R.P. LU80518 Nhava Sheva Nos 1- up (9) 200mm x 2mm x 50m transparent normal 120 rolls 200mm x 2mm x 50m transparent normal ribbed 10 rolls 200mm x 3mm x 50m transparent normal 20 rolls 300mm x 3mm x50m transparent normal 30 rolls 300mm x 3mm x50m transparent normal ribbed 20 rolls 200 rolls (10)CIF Nhava Sheva USD86.00/roll USD98.00/roll USD92.00/roll USD108.00/roll USD116.00/roll (11) USD10320.00 USD 980.00 USD 1840.00 USD 3240.00 USD 2320.00 USD18700.00             (12) DETAILS OF OUR BANK: BANK OF CHINA, SHANGHAI BRANCH, NO.4 Zhongshan road, Shanghai ,P.R.CHINA SWIFT CODE: BKCHCNBJ530 BENEFICIARY:  SHANGHAI LUCKY SAFETY SCREENS CO., LTD ACCOUNT NO: 1281 2242012 7091 015 ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINA SHANGHAI LUCKY SAFETY SCREENS CO., LTD 三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分） 凭                                                                            信用证号 Drawn under industrial bank of Japan,ltd.,head office         L/C  NO.  LC196107800    日期                                                      按….      .息….            付款 Dated Oct.15,2007                                          Payable with interest  @… .. %  per annum 号码                汇票金额                                      上海 NO. YL71001  Exchange for USD12630.00                     Shanghai …DEC.05,2007…………… 见票…………………日后（本汇票之正本未付）付交 At    ***        sight  of  this  FIRST  of  Exchange  (Second  of  Exchange  being  unpaid) Pay  to  the  order  of BANK OF CHINA,SHANGHAI BRANCH                                                            金额 the sum of SAY US DOLLARS TWELVE  THOUSAND SIX HUNDRED AND THIRTY ONLY                                                                                            此致 To:  INDUSTRIAL BANK OF JAPAN,HEAD OFFICE             SHANGHAI YILONG CO.，LTD.                                                                          XXX Issuer: SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA COMMERCIAL INVOICE To: ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN No. YL71001 Date: NOV.10,2007 Transport details: FROM SHANGHAI PORT TO OSAKA BY SEA S/C No. YL07101 Terms of payment: L/C AT SIGHT Marks and Nos. Number and kind of packages; Description of goods and Quantity Unit Price Amount ABC OSAKA NOS.1-60 3000PCS OF CARDBOARD BOX YL-256 1550PCS YL-286 1450PCS CIF OSAKA USD4.50/PC USD3.90/PC USD 6975.00 USD 5655.00 ------------------- ___________ USD 12,630.00             SHANGHAI YILONG CO.，LTD. X X X .Shipper Insert Name, Address and Phone SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA.   B/L No. TH14HK07596 .Consignee Insert Name, Address and Phone TO ORDER     中远集装箱运输有限公司 COSCO CONTAINER LINES   Notify Party Insert Name, Address and Phone (It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify) ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADING RECEIVED In external apparent good order and condition except as other- wise noted. The total number of packages or units stuffed in the container, the description of the goods and the weights shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And conditions of this Bill of Lading as if each had personally signed this Bill of Lading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully) *Applicable Only When Document Used as a Combined Transport Bill of Lading.     Combined Transport * Pre-carriage by Combined Transport * Place of Receipt   Ocean Vessel Voy. No. KAOHSIUNG V.0707S .Port of Loading SHANGHAI PORT   .Port of Discharge OSAKA Combined Transport * Place of Delivery     Marks & Nos. Container / Seal No. ABC OSAKA NOS.1-60 C/N:SNBU7121820 No. of Containers or Packages 60 CARTONS Description of Goods (If Dangerous Goods, See Clause 20) CARDBOARD BOX CFS-CFS Gross Weight Kgs 2160.00KGS Measurement 33.000CBM       Particulars Furnished by Merchants     Description of Contents for Shipper’s Use Only (Not Part of This B/L Contract)     .Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLY       Freight & Charges FREIGHT PREPAID Revenue Tons Rate Per Prepaid Collect   Ex Rate: Prepaid at Payable at SHANGHAI PORT Place and date of Issue SHANGHAI,NOV 29,2007   Total Prepaid No. of Original B(s)/L THREE Signed for the Carrier: COSCO CONTAINER LINES   LADEN ON BOARD THE VESSEL DATE:NOV29,2007 BY KAOHSIUNG V.0707S COSCO CONTAINER LINES CNS01 0108895           1.Goods consigned from (Exporter’s full name and address, country) SHANGHAI YILONG CO.，LTD. NO.91 NANING ROAD SHANGHAI ,CHINA. Reference No. 20070819 GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM A Issued in THE PEOPLE’S REPUBLIC OF CHINA (Country) See Notes. Overleaf   2.Goods consigned to (Consignee’s Full name, address, country) ABC COMPANY 1-3 MACHI KU STREET OSAKA，JAPAN   3.Means of transport and route (as for as known) FROM SHANGHAI PORT TO OSAKA BY SEA 4. For certifying authority use only   5.Item number 6.Marls and Numbers of Packages ABC OSAKA NOS.1-60 7.Number and kind of packages; Description of goods 60 CARTONS (SIXTY CARTONS ONLY) CARDBOARD BOX ******************************************* 8.Origin Criterion (see Notes Overleaf) “P” 9.Gross Weight Or other Quantity G.W: 2160.00KGS 10.Number And date of invoices INV No.: YL71001 DATED: NOV 10,2007   11.Certification It is hereby certified that the declaration by the exporter is correct. CIQ SHANGHAI,NOV 25,2007 XXX Place and date, signature and stamp of Certifying authority 12.Declaration by the exporter The undersigned hereby declares that the above Details and statements are correct, that all the Goods were produced in CHINA and that they Comply with the origin requirements speCIFied for those goods in the Generalized System of preferences for goods exported to (importing country) JAPAN Place and date, Signature and stamp of Authorized signatory SHANGHAI,NOV 25,2007 XXX