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1、.2012 年 全 国 国 际 商 务 单 证 员 专 业 考 试国际商务单证缮制与操作试题（考试时间： 6 月 10 日下午 15:3017:30） 一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36 分） 。请在答题纸上作答。合同：SALES CONFIMATIONContract No. YM0806009Date: June 05, 2011The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPR
2、ISE, LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of Goods Quantity Unit price Amount Man
3、s Wind BreakerStyle No. YM082Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL 5000PCS USD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard carton.Shipping Marks: VALUEORDER NO.
4、 A01KUWAITC/No. 1-UPTime of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PICC dated 01/01/1981.T
5、erms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside China (the mainland of
6、 China) are foraccount of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to orderblank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplica
7、te.+ Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLCJack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: AP
8、PLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI RO
9、AD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY C
10、HINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009.AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUM
11、ENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. ANDCONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOAPPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:TOTA
12、L NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSSWEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY ALOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%INVOICE VALU
13、E, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981)71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：131D 信用证到期时间错，应该是 110815；231D 信用证到期地点错，应该是 CHINA；350 申请人名称错，应该是 VALUE TRADING ENTERPRISE, LLC.；459 受益人名称错，应该是 TIANJIN YIMEI IN
14、TERNATIONAL CORP.；532B 金额错，应该是 USD75500.00；642C 汇票期限错，应该是 60 DAYS AFTER SIGHT；742A 汇票付款人错，应该是开证银行；843T 转运要求错，应该是 ALLOWED；944E 装运港错，应该是 TIANJIN, CHINA；1044F 卸货港错，应该是 KUWAIT；1144C 最晚装运日错，应该是 110731；1245A 货物名称错，应该是 MENS WIND BREAKER；1345A 合同号码错，应该是 YM0806009；1445A 贸易术语错，应该是 CIFC5KUWAIT；1546A 第 2 条提单抬头错
15、，应该是 MADE OUT TO ORDER；1646A 第 2 条提单运费显示错，应该是 FREIGHT PREPAID；1746A 第 5 条保单加成错，应该是 FOR 110% INVOICE VALUE；1871B 银行费用错，应该是 FOR ACCOUNT OF THE DRAWEE。.二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24 分）请在答题纸上作答。2011 年 6 月 20 日，上海华联皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）
16、向 SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA 出口 DOUBLE FACE SHEEPSKIN 一批，达成以下主要合同条款：1. Commodity: DOUBLE FACE SHEEPSKINCOLOUR CHESTNUT2. Quantity: 3175.25SQFT(平方英尺)3. PACKING: IN CARTONS4. Unit Price: USD7.40/SQFT CIF SEOUL5. Amount: USD23496.856. Time of shipment: During N
17、OV.2011Port of Loading: SHANGHAI, CHINAPort of Destination: SEOUL, KOREAPartial shipment: ALLOWEDTransshipment: PROHIBITED7. Insurance: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERINGALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.8. Payment: BY IRREVOCABLE LETTER OF CREDIT
18、AT 45 DAYS SIGHT TO REACHTHE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATIONIN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIPMENTDocument: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.(2) SIGNED PACKING LIST IN 3 FOLD.(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUEDTO ORDER AND BLA
19、NK ENDORSED MARKED “FREIGHT PREPAID” ANDNOTIFY THE APPLICANYT.(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THECHAMBER OF COMMERCE IN CHINA(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANKFOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OFCIC OF PICC (1/1/1981).SHO
20、WING THE CLAIMING CURRENCY IS THESAME AS THE CURRENCY OF CREDIT相关资料：(1)信用证号码：MO722111057(2)合同号码：HL20110315SVS DESIGN PLUS CO., LTD 国际商务单证员金浩于 2011 年 6 月 23 日向 KOOKMIN BANK, SEOUL, KOREA 办理申请电开信用证手续，通知行是 BANK OF CHINA, SHANGHAI BEANCH.标注蓝色的字就是错误部分。IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF
21、 CHINA Date: JUNE 25, 2011Beneficiary(full name and address) L/C No. MO722111059SVS DESIGN PLUS CO., LTD. Contract No. HL201103151-509 HANNAMDONG YOUNGSAN-KU, Date and place of expiry of the creditSEOUL, KOREA NOV. 15, 2011 in CHINAPartial shipment Transshipment Issued by teletransmission (which sha
22、ll be the operativenot allowed allowed instrument)Loading on board/dispatch/taking in charge at/from Amount (both in figures and words)SEOUL, KOREA EUR23496.85Not late than OCT. 31, 2011 SAY EURO TWENTY THREE THOUSAND FOURFor transportation to SHANGHAI, CHINA HUNDRED NINETY SIX POINT EIGHTY FIVE ONL
23、YDescription of goods: Credit available with ANY BANK IN CHINADOUBLE FACE SHEEPSKIN by negotiation against the documents detailed hereinCOLOUR CHESTNUT and beneficiarys draft for 100% of the invoice value3175.25PCS AT SIGHTPacking: IN GUNNY BAGS drawn on US.CFRDocuments required: (marked with )1. ()
24、 Signed Commercial invoice in 5 copies indicating invoice No., contract No.2. () Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed, marked “freight” () to collect / ( )prepaid showing freight amount notify the applicant.3. () Insurance Policy / Cert
25、ificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation/ ( ) Over Land transportation All risks.4. () Packing List / Weight Memo in 5 copies indication quantity /gross a
26、nd net weights for each package and packing conditions as called for by the L/C.5. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.6. ( ) Certific
27、ate of Quality in_ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).7. ( ) Beneficiarys Certified copy of FAX dispatched to the accountee within_ after shipment advising ( )name of vessel / ( ) date, quantity, weight and value of shipment.8. ( ) Beneficiarys Certificate certi
28、fying that extra copies of the documents have been dispatched according to the contract terms.9. ( ) Shipping Companys Certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents.10. () Other documents, if any:a) Certificate of Origin in 3 copies issue
29、d by authorized institution.Additional Instructions:Advising bank:.KOOKMIN BANK, SEOUL, KOREA三、根据所给资料缮制商业发票、原产地证明、保险单(共 40 分)请在答题纸上作答。出口商(托运人)：DAYU CUTTING TOOLS I/E CORP774 DONG FENG EAST ROAD，TIANJIN，CHINA进口商(收货人)：FAR EASTERN TRADING COMPANY LIMITED336 LONG STREET NEW YORK发票日期：2011 年 5 月 15 日发票号：X
30、118合同号：MK007信用证号；4I-19-03装运港：TIANJIN中转港：HONGKONG目的港：NEWYORK运输标志：FETCMK007NEW YORKC/No.1-UP货名：CUTTING TOOLS数量：1500 SETS包装：纸箱装，每箱 3 SETS单价：CIF NEW YORK USD 128/SET原产地证书号：IBO12345678 商品编码：1297 0400保险单号：ABX999保险单日期：2011 年 5 月 18 日保险加成率：10提单日期：2011 年 5 月 20 日船名航次：HONGXING V.777险别：COVERING ICC (A) AS PER
31、INSTITUTE CARGO CLAUSE OF 1982赔付地点：NEW YORK IN USD.1商业发票（15 分）COMMERCIAL INVOICETO: (1) INV. NO. (2)X118FAR EASTERN TRADING COMPANY LIMITED DATE: (3)15 MAY 2011336 LONG STREET S/C NO. (4)MK007NEW YORK L/C NO. (5)41-19-03FROM (6)TIANJIN VIA (7)HONG KONG TO (8)NEW YORK BY (9)SEAMARKS Description of 8.
32、 H. S. 9. Quantity 10. Numbers and(6) goods (7) Code (9) Date of InvoiceFETC FIVE HUNDRED (500) CARTONS OF (8) (10)MK007 CUTTING TOOLS 12970400 1500SETS X118NEW YORK *15 MAY 2011C/NO.1-50011. Declaration by the exporter 12. CertificationThe undersigned hereby declares that the above details and It i
33、s hereby that the declaration by the exporter is correct.statements correct, that all the goods were produced in China and that they comply with the Rules of Origin of the peoples Republic of China(11)DAYU CUTTING TOOLS I/E CORP 李明 (12) 张平 TIANJIN 15 MAY 2011 TIANJIN 15 MAY 2011天津市贸促会（商会）（章）.Place a
34、nd date, signature and stamp of authorized signatory Place and date, signature and stamp of certifying authority3保险单（13 分）中国人保财险股份有限公司PICCPICC Property and Casualty Company Limited总公司设于北京 一九四九年创立Head Office Beijing Established in 1949海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY发票号码
35、Invoice No. (1)X118 保单号次 Policy No. (2)ABX999被保险人Insured: (3) DAYU CUTTING TOOLS I/E CORP中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company)
36、 at therequest of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goodsin transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.货物标记Marks of Goods.包装单位
37、Packing Unit保险货物项目Description of goods保险金额Amount Insured(4) (5) (6) (7)AS PER INV. NO. 500CTNS CUTTING TOOLS USD211200.00X118总保险金额: (8) SAY U. S. DOLLARS TWO HUNDRED ELEVEN THOUSAND TWO HUNDREDTotal Amount Insured: ONLY.保险费 开航日期 (9) 装载运输工具 (10)Premium As arranged Sig. On or abt. 20 MAY 2011 Per conv
38、eyance S.S. HONGXING V.777起运港 中转港 目的港From TIANJIN Via HONG KONG To NEW YORK承保险别 Conditions:(11)COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSES OF 1982所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 2 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。In the event of damage which may result in a clai
39、m under this Policy, immediate notice be given to the Company Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.保险公司在目的港的代理的名称、地址、电话号码等内容赔款偿付地点 (12) 中 国 人 保财险股 份 有 限 公 司 天津分 公 司.Claim payable at NEW YORK IN USD日期 (13) PICC Property & Casualty Co Ltd, Tianjin BranchDate 18 MAY 2011张三