2023年单证员考试操作部分真题及答案.doc

2023年国际商务单证缮制与操作试题一、根据协议内容审核信用证，指出不符之处并提出修改意见本题共 36 分）SALES CONTRACTTHE SELLER:SHANDONG YIHAI IMP. & EXP. CO.,LTD.NO. YH08039DATE: DEC.1, 2023NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark:L.P.Time of Shipment: DURING JAN. 2023 BY SEA BARCELONANOS.1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TOTHE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.Commodity & SpecificationQuantityPrice TermsUnit priceAmountCARDHOLDERDYED COW LEATHERBLACKBROWN5000PCS8000PCSFOB QINGDAOUSD1.45/PCUSD1.50/PCUSD 7250.00USD12023.00USD19250.00Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLYNO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2023CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THEFOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE)VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改旳内容如下：二、根据已知资料指出下列单据中错误旳地方。

本题共 24 分）已知资料（1）：SALES CONTRACTContract No.: NJT090218Date: FEB.18, 2023Signed at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO., LTD.Address:UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINAThe Buyer: DEXICA SUPERMART S.A.Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:10% more or less in quantity and amount are acceptable.Packing: IN CARTON Shipping Mark: N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment and Partial Shipment: Allowed.Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to portof destination and war risks included with claim payable at destination.Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be availableby sight draft to be opened and to reach China before APRIL 1, 2023 and to remain valid fornegotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention thiscontract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Chargesoutside China are for account of the Buyer.The SellerNANJING 。