2023年6月单证员操作试题及答案

2010年全国国际商务单证员专业考试国际商务单证缮制和操作试题一、依据下述内容审核信用证，指出不符之处，并提出修改意见。（36分）SALESCONTRACTTHESELLER:NO.WILL09068SHANGHAIWILLTRADING.CO.,LTD.DATE:JUNE.1,NO.25JIANGNINGROAD,SHANGHAI,CHINASIGNEDAT:SHANGHAI,CHINATHEBUYER:NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MEUEBELGIUMThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitpriceAmountWORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900326,WORKSHORTTROUSERS-100PCTCOTTONTWILLASPERORDERD0900327,3000PCS5000PCSCIFANTWERPUSD10.50/PCUSD12.00/PCUSD31500.00USD60000.00TOTAL:8000PCSUSD91500.00Totalamount:U.S.DOLLARSNINETYONETHOUSANDFIVEHUNDREDANDFIFTYONLYPacking:INCARTONSOF50PCSEACHShippingMark:ATSELLER’SOPTIONTimeofShipment:DURINGAUG.BYSEALoadingPortandDestination:FROMSHANGHAI,CHINATOANTWERP,BELGIUMPartialShipmentandTransshipment:AREALLOWEDInsurance:TOBEEFFECTEDBYTHESELLERFOR110PCTOFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERCICOFTHEPICCDATED01/01/1981.TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.SELLERBUYERSHANGHAIWILLTRADINGCO.,LTDNUBONNETERIEDEGROOTE张平LJSKOUTISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：132CD637273031C:DATEOFISSUE：09071540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090910PLACEINBELGIUM51D:APPLICANTBANK：INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT50:APPLICANT：NUBONNETERIEDEGROOTEAUTOSTRADEWEG69090MELLEBELGIUM59:BENEFICIARY：SHANGHAIWILLIMPORTANDEXPORTCO.,LTDNO.25JIANGNINGROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT19500.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：NUBONNETERIEDEGROOTE43P:PARTIALSHIPMTS：NOTALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：ANYCHINESEPORT44F:PORTOFDISCHARGE：ANTWERP,BELGIUM44C:LATESTDATEOFSHIPMENT：09081545A:DESCRIPTIONOFGOODS+3000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR10.50/PCASPERORDERD0900326ANDSALESCONTRACTNUMBERWILL09068.+5000PCSSHORTTROUSERS–100PCTCOTTONTWILLATEUR12.00/PCASPERORDERD0900327ANDSALESCONTRACTNUMBERWILL09069.SALESCONDITIONS:CFRANTWERPPACKING:50PCS/CTN46A:DOCUMENTSREQUIRED1.SIGNEDCOMMERCIALINVOICESIN4ORGINALAND4COPIES2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSED,MARKEDFREIGHTCOLLECTNOTIFYTHEAPPLICANT4.CERTIFICATEOFORIGIN.3.PACKINGLISTINQUADRUPLICATESTATINGCONTENTSOFEACHPACKAGESEPARARTELY.4.INSURANCEPOLICY/CERTIFICATEISSUEDINDUPLICATEINNEGOTIABLEFORM,COVERINGALLRISKS,FROMWAREHOUSETOWAREHOUSEFOR120PCTOFINVOICEVALUE.INSURANCEPOLICY/CERTIFICATEMUSTCLEARLYSTATEINTHEBODYCLAIMS,IFANY,AREPAYABLEINBELGIUMIRRESPECTIVEOFPERCENTAGE47A:ADDITIONALCODITIONS1/ALLDOCUMENTSPRESENTEDUNDERTHISLCMUSTBEISSUEDINENGLISH.7/INCASETHEDOCUMENTSCONTAINDISCREPANCIES,WERESERVETHERIGHTTOCHARGEDISCREPANCYFEESAMOUNTINGTOEUR75OREQUIVALENT.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT经审核信用证后存在问题以下：答案一：审证1.31C开证日期不符，依据协议，开证日期应为090702之前；2．31D使用期不符，依据协议，使用期应为090915；3．31D到期地点不符，依据协议，到期地点应在中国；4．59受益人名称不符，受益人名称应为”SHANGHAIWILLTADINGCO.,LTD.”；5．32B信用证金额不符,依据协议，信用证金额应为USD91500.00；6．42C汇票付款期限不符,汇票付款期限应为”ATSIGHT”；7．42A汇票受票人有误,汇票受票人应为开证行（INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT）或付款行，不应是开证申请人；8．43P应为许可分批装运；9．44E装运港不符，装运港应为”SHANGHAI”;10.44C最迟装运期不符,最迟装运期应为090831；11．45A品名不符，品名应为”WORKSHORTTROUSERS”;12.45A单价币别不符,单价币别应为”USD”，不应为”EUR”；13．45A贸易术语不符，贸易术语应为”CIF”，不应为”CFR”;14.45A协议号有误，应为WILL09068;15．46A提单运费项目应注明”FREIGHTPREPAID”,不应为”FREIGHTCOLLECT”；16．46A保险单保险金额应为发票金额”110PCT”,不应为”120PCT”；17．46A保险险别应为“ALLRISKSANDWARRISK”;18．71B所有费用由受益人承担不合理;19.48交单期应为装运日期后”15天”,不应是装运日期后“5天”。20.50申请人有误，应为NUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090MEUEBELGIUM;二、依据所给资料审核并修改已填制错误汇票、提单、保险单（34分）资料：BENEFICIARY:ABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINAAPPLICANT:XYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USA……DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONISSUINGBANKFOR90%OFINVOICEVALUE.……YOUAREAUTHORIZEDTODRAWNONROYALBANKOFNEWYORKFORDOCUMENTARYIRREVOCABLECREDITNO.98765DATEDAPR.15,.EXPRITYDATEMAY31,FORNEGOTIATIONBENEFICIARY.AVAILABLEWITHANYBANKINCHINABYNEGOTIATION……FULLSETOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDER,BLANKENDORSEDANDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.……INSURANCEPOLICY/CERTIFICATEINDUPLICATEFOR110PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISKOFTHEPICCDATED01/01/1981……GOODS:5,000PCSOFLEATHERBAGSPACKEDIN10PCS/CARTON……协议号：ABC234信用证号：DT905012发票号：1234567发票日期：年5月5日发票金额：USD108000CIFNEWYORK装运港：TIANJINCHINA目的港：NEWYORKUSA装船日期：年5月15日开船日期：年5月15日发票签发人：ABCLEATHERGOODSCO.,LTD.ALICEG.W:2408KGSN.W:2326KGSMEASUREMENT:21.70CBMNOOFPACKAGES:500CARTONS船名、航次号：SUNV.126提单号码：CNS集装箱号/封号：YMU259654/56789运送标记：XYZ1234567NEWYORKNOS.1-500保险单号码：HMOP09319089BILLOFEXCHANGE凭信用证号Drawnunder:XYZTRADINGCOMPANYL/CN0.89765日期Dated:May15,号码汇票金额中国天津No.123456ExchangeforUSD108,000.00Shanghai，ChinaDate:June1,见票以后（本汇票之副本未付）付交At******sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA，TIANJINBRANCH金额thesumofUSDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY此致To:XYZTRADINGCOMPANYABCLEATHERGOODSCO.,ALICEShipperInsertName,AddressandPhoneB/LNo.CNSABCLEATHERGOODSCO.,LTD.123HUANGHEROAD,TIANJINCHINA中远集装箱运送COSCOCONTAINERLINESTLX:33057COSCOCNFAX:+86(021)65458984ORIGINALConsigneeInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USANotifyPartyInsertName,AddressandPhoneXYZTRADINGCOMPANY456SPAGNOLIROAD,NEWYORK11747USAOceanVesselVoy.No.PortofLoadingSUNV.126SHANGHAIPort-to-PortBILLOFLADINGShippedonboardandconditionexceptasother-……PortofDischargePortofDestinationLONGBEACHMarks&Nos.Container/SealNo.No.ofContainersorPackagesDescriptionofGoodsGrossWeightKgsMeasurementXYZ1234567LONGBEACHNOS.1-500YMU259654/567895,000PCSLEATHERGOODSFREIGHTPREPAID2400KGS20.70CBMDescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)TotalNumberofcontainersand/orpackages(inwords)SAYFIVETHOUSANDPCSONLYEx.Rate:PrepaidatPayableatPlaceanddateofissueLONGBEACHTIANJINMAY..30,TotalPrepaidNo.ofOriginalB(s)/LSignedfortheCarrierTHREE(3)COSCOCONTAINERLINES+++LADENONBOARDTHEVESSELDATE:MAY.30,BY:COSCOCONTAINERLINES+++货品运送保险单CARGOTRANSPORTATIONINSURANCEPOLICY总公司设于北京一九四九年创建HeadOfficeBeijingEstablishedin1949发票号（INVOICENO.）123456保单号次协议号(CONTRACTNO.)ABC234POLICYNO.HMOP09319089信用证号(L/CNO.)DT905012被保险人(INSURED)XYZTRADINGCOMPANY中国人民财产保险保险（以下简称本公司）依据被保险人规定，由被保险人向本公司缴付约定保险费，根据本保险单承保险别和后面所载条款和下列特款承保下述货品运送保险，特立本保险单。THISPOLICYOFINSURANCEWITNESSESTHATPICCPROPERTYANDCASUALTYCOMPANYLIMITED（HEREINAFTERCALLED‚THECOMPANY‛）ATREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED，UNDERTAKESTOINSURANCE.THEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLANDOTHERSPECIALCLAUSESATTACHEDHEREON.标记MARKS&NOS.包装及数量QUANTITY保险货品项目DESCRITIONOFGOODS保险金额AMOUNTINSUREDXYZ1234567TIANJINNOS.1-5005,000PCSLEATHERGOODSUSD108,000.00总保险金额TOTALAMOUNTINSURED:USDOLLARSONEHUNDREDANDEIGHTTHOUSANDONLY保费：启运日期：装载运送工具：PREMIUM:ASARRANGEDDATEOFCOMMENCEMENTMAY.30,PERCONVEYANCE:“SUN”V.126自经至FROMTIANJINVIA***TOLONGBEACH承保险别：CONDITIONSCOVERINGALLRISKSASPERCICOFTHEPICCCDATED01/01/1981.所保货品，如发生保险单项下也许引发索赔损失或损坏，应立即告知本公司代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有份正本）及相关文献。如一份正本已用于索赔，其它正本自动失效。INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY，INNEDIATENOTICEMUSTBEGIVERTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDERCLAIMS,IFANYONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINORIGINALTOGETHERWITHTHERELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.中国人民财产保险股份上海市分公司赔款偿付地点PICCPropertyandCasualtyCompanyLimited,ShanghaiCLAIMPAYABLEAT/INTIANJININUSD出单日期XXXISSUINGDATEMAY16,GENERALMANAGER答案汇票改错：（10分）1.DrawnUnder:后应为ROYALBANKOFNEWYORK2.信用证号应为DT905012/98765(两者选其一)3.开证日期应为APR.15,4.汇票编号应为12345675.金额小写应为USD97，200.006.出票日期：不早于年5月15日，不晚于年5月31日7.汇票期限应为At30daysaftersight8.金额大写应为USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY9.受票人应为ROYALBANKOFNEWYORK10.出票人应为ABCLEATHERGOODSCO.,LTD.11.出票地点应为TIANJIN提单改错：（12分）1.Consignee应为ToOrder2．PortofLoading应为TIANJIN3．PortofDischarge应为NEWYORK4．唛头中目的港应为NEWYORK5．包装件数应为”500CARTONS”,不应是”5,000PCS”6．品名应为LeatherBags7．毛重应为2408KGS8．尺码应为21.70CBM9．大写件数应为SAYFIVEHUNDREDCARTONSONLY10.运费支付地点应为TIANJIN11．提单签发日期应为MAY15,12.装船日期应为MAY15,保险单改错：（12分）1.发票编号应为12345672．被保险人应为”ABCLEATHERGOODSCO.,LTD.”3．唛头中目的港应为NEWYORK4．包装件数应为500CARTONS5．品名应为LEATHERBAGS6．保险金额应为USD118800.007．保险金额大写有误,应和小写金额一致8．起运日期应为“MAY15,“9．目的港应为NEWYORK10.险别应为一切险加战争险11．保险赔付地点应为NEWYORK12.保险单出单日期应不晚于年5月15日13.保险人应为天津分公司14.保险单份数为2份三、依据已知资料缮制商业发票、装箱单、装船告知（30分）1.信用证资料ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：KLMU123431C:DATEOFISSUE：09072840E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090915PLACECHINA51D:APPLICANTBANK：NATIONALCOMMERCIALBANK,JEDDAH50:APPLICANT：ALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT1211159:BENEFICIARY：ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINA32B:AMOUNT：CURRENCYUSDAMOUNT28820.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSATSIGHTFORFULLINVOICEVALUE42A:DRAWEE：ISSUINGBANK43P:PARTIALSHIPMT：NOTALLOWED43T:TRANSSHIPMENT：NOTALLOWED44E:PORTOFLOADING：SHANGHAI,CHINA44F:PORTOFDISCHARGE：SAID,EGYPT44C:LATESTDATEOFSHIPMENT：09083045A:DESCRIPTIONOFGOODSABT48000CANSOFMEILINGBRANDCANNEDORANGEJAM,PACKEDINSEAWORTHYCARTONS.250GRAMPERCAN,12CANSINACARTONUNITPRICE:USD6.55/CTNCFRJEDDAHCOUNTRYOFORIGIN:P.R.CHINA46A:DOCUMENTSREQUIRED1.COMMERCIALINVOICEIN3COPIESDATEDTHESAMEDATEASTHATOFL/CISSUANCEDATEINDICATINGCOUNTRYOFORIGINOFTHEGOODSANDCERTIFIEDTOBETRUEANDCORRECT,INDICATINGCONTRACTNO.SUM356/09ANDL/CNO.2.NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG.W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSASREQUIREDBYL/C.3.BENEFICIARY’SCERTIFIEDCOPYOFSHIPPINGADVICETOTHEAPPLICANTADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.47A:ADDITIONALCODITIONS1.ALLDOCUMENTSMUSTINDICATESHIPPINGMARKS.2.ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C.71B:CHARGES：ALLCHARGESANDCOMMISSIONSOUTSIDEEGYPTAREFORACCOUNTOFBENEFICIARY48:PERIODFORPRESENTATION：WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT2.附加资料：SHIPPINGMARK:A.I.T.C.SUM356/09SAIDC/NO.1-UP发票号码：123QWE装箱单日期：.8.19提单号：COSU29919受益人授权签字人：洪河供货商出仓单显示：52800CANSOFMEILINGBRANDCANNEDORANGEJAMN.W.3KG/CARTONG.W.4KG/CARTONMEAS.20×30×40CM/CARTON船名：MOONRIVERV.987装船日期：.8.30.COMMERCIALINVOICETO：INVOICENO.DATE:S/CNO.L/CNO.FROMVIATOBYMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTTOTALAMOUNT:PACKINGLISTMARKS&NUMBERSNOS&KINDSOFPKGSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.(M3)TOTALPACKAGES(INWORDS):TO：INVOICENO.DATE:S/CNO.L/CNO._装运告知Shippingnote1出口商Exporter4发票号InvoiceNo.5协议号ContractNo.6.信用证号L/CNo.2进口商Importer7运送单证号TransportdocumentNo.8价值Value3运送事项Transportdetails9装运口岸和日期Portanddateofshipment10运送标志和集装箱号Shippingmarks;ContainerNo.11包装类型及件数；商品名称或编码；商品描述Numberandkindofpackages;CommodityNo.;Commoditydescription12出口商签章Exporterstampandsignature答案ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINACOMMERCIALINVOICETO：INVOICENO.123QWEALOSMNYINTERNATIONALTRADECO.DATE:JUL.28,177ALHRAMSTREETSECONDFLOOR-G102AS/CNO.SUM356/09EGYPT12111L/CNO.KLMU1234FROMSHANGHAIVIA_xxxxTOSAIDBYVESSELMARKS&NUMBERSDESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTA.I.T.C.SUM356/09SAIDC/NO.1-4400CANNEDORANGEJAM(MEILINGBRAND)PACKEDINSEAWORTHYCARTONS250GRAM/CAN12CANS/CARTONTOTAL：52800CANS4400CTNSCFRSAIDUSD6.55/CTNUSD28,820.004400CTNS或52800CANSUSD28,820.00TOTALAMOUNT:U.S.DOLLARSTWENTY-EIGHTTHOUSANDEIGHTHUNDREDANDTWENTYONLYWeherehycertifythatcountryoforiginofthegoodsischinaABCCOMPANY,SHANGHAI洪河ABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINAPACKINGLISTTO：INVOICENO.123QWEALOSMNYINTERNATIONALTRADECO.DATE:JUL.28,177ALHRAMSTREETSECONDFLOOR-G102AS/CNO.SUM356/09EGYPT12111L/CNO.KLMU1234MARKS&NUMBERSNOS&KINDSOFPKGSQUANTITYG.W.(KGS)N.W.(KGS)MEAS.(M3)A.I.T.C.SUM356/09SAIDC/NO.1-4400CANNEDORANGEJAM(MEILINGBRAND)PACKEDINSEAWORTHYCARTONS250GRAM/CAN12CANS/CARTONTOTAL:52800CANS4400CTNS4KG/CTN17600.00KGS3KG/CTN13200.00KGS105.60CBMS4400CTNS17600.00KGS13200.00KGS105.60CBMSTOTALPACKAGES(INWORDS):SAYFOURTHOUSANDFOURHUNDREDCARTONSONLYABCCOMPANY,SHANGHAI洪河。装运告知Shippingnote1出口商ExporterABCCOMPANY,SHANGHAINO.11CHANGCHUNROAD,SHANGHAI,CHINA4发票号InvoiceNo.123QWE5协议号ContractNo.SUM356/096.信用证号L/CNo.KLMU12342进口商ImporterALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT121117运送单证号TransportdocumentNo.COSU8价值ValueUSD28,820.003运送事项TransportdetailsFROMSHANGHAITOSAIDBYVESSELMOONRIVERV.9879装运口岸和日期PortanddateofshipmentSHANGHAIAug.30,10运送标志和集装箱号Shippingmarks;ContainerNo.A.I.T.C.SUM356/09SAIDC/NO.1-4400ContainerNO.PLU695479111包装类型及件数；商品名称或编码；商品描述Numberandkindofpackages;CommodityNo.;CommoditydescriptionCANNEDORANGEJAM(MEILINGBRAND)PACKEDINSEAWORTHYCARTONS250GRAM/CAN12CANS/CARTON52800CANS4400CARTONS自由解决区Freedisposal12出口商签章ExporterstampandsignatureABCCOMPANY,SHANGHAI洪河