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1、广东省高新技术技工学校2013-2014学年度第一学期期末考试国际商务单证实务试卷（C卷）2012级商务英语专业题号二总分得分一、理论基础题（每题10分，共40分）1、请根据下面已填写好的托收汇票，回答相关问题。BILL OF EXCHANGENO. KLK356DATE 2008-1017EXCHANGE FOR USD56, 000.00AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE(SECONDOF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA, SHANGHAI BRAN
2、CHTHE SUM OFSAY US DOLLARS FIFTY SIX THOUSAND ONLYTO MITSUBISHI TRUST & BANKING CO. LTD.45 MARUNOUCHI 1CHOMECHIYODA-KU, TOKYO ， JAPANCHINA NATIONAL ANIMALBYPRODUCTSIMP. & EXP. CORP. SHANGHAI BRANCH(1)汇票出票人、付款人分别是谁？(2)汇票是即期还是远期？(3)有几份汇票？(4)该笔托收业务的托收行是谁?2、商业发票是出口收汇最基本的凭证之一，请分别从出口方和进口方的角度去分析, 商业发票有哪些作用
3、？3、缮制海运提单时应注意哪些问题？4、申领检验证书的一般工作程序是什么？二、业务操作题。（共60分）根据下述材料，缮制商业发票和装箱单及原产地证书。（1）销售合同SALES CONFIRMATIONNO.： ZHT081115DATE:NOV.15, 2(108THE SELLER： SHANGHAI ZHENHUA IMP&EMP CO LTDADRESS: Rm 501 Longju Building No. 87 Longju Rd.Tb1:0086-21-58334388Fax:0086-21-58334389THE UNDERSIGNED SELLERS AND BUYERSTHE
4、 BUYER： GR-TRAG Co. Lid.ADRESS: A904 Wealth Building.Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775HAVE AGREED TO CLOSE THE FOLLOWINGTRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPUI.ATED BELOW：COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICEAMOUNTWOMEN JEANW33O1W
5、30012400 PCS1200 PCSCIF TOKYOUSD 5.30/PCUSD 4.50/PCUSD 12720.00USD 5400.00TOTAL：3600 PCSUSD 18120.00TOTAL AMOUNT IN WORDS: SAY U.S. DOLLARS EIGHTEEN THOUSAND ONE HUNDRED ANDTWENTY ONLYPACKING： ONE PIECE IN ONE POLY BAG 30 POLYBAGS IN ONE CARTONSHIPMENT： NOT LATER THAN JAN.31,2009. FROM SHANGHAI TO T
6、OKYO JAPAN. ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT： THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFORE DEC. 1,2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE I 5th DAY AFTER THE DATE OF S
7、HIPMENT.INSURANCE： TO BE EFFECTED BY THE SELLER FOR 110%. OF INVOICE VALUE AGAINST F.P.A. AS PERTHE BUYERS:GR-TRAG Co. Ltd.(SIGNATURE)THE RELEVANT OCEAN MARINE CARGO OF P. 1. C. C. DATED 1/1/1981.THE SELLERS SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY(2)信用证APPLICATION
8、HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADERSERVICE CODE103:BANK. PRIORITY113:MSG USER REE108:INFO. FROM CI115:SEQUENCE OF TOTALFORM OF DOC. CREDITDOC. CREDIT NUMBERDATE OF ISSUEEXPIRYISSUING BANK* 27 : 1/1* 40A: IRREVOCABLE* 20 :
9、TK0842*31C: 081201* 31D: DATE 090215 PLACE CHINA* 51 :SUM1TOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT*50 : GR-TRAG CO., LTD.A904 WEAIJH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPAN BENEFICIARY*59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.
10、87 LONGJU RD.,AMOUNTMAX. CREDIT AMOUNTAVAILABLE WITH/BY*32B : CURRENCY USD AMOUNT 1812().(X)39B: NOT EXCEEDING*41D: ANY BANKBY NEGOTIATIONDRAFTS AT-DRAWEE42C : 30 DAYS AFTER SIGHT42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS TRANSSHIPMENT LO
11、ADING IN CHARGE FOR TRANSPORT TO LATEST DATE OF SHIP. DESCRIPT. OF GOODS43P: ALLOWED43T: ALLOWED44A: SHANGHAI. CHINA44B : TOKYO JAPAN44C: 09013145A : WOMEN JEANW33OI 2400 PCS USD 5.30/PCW300I 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A:SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.FULL S
12、ET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OFSHIPPER AND BLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID PACKING LIST IN 3 COPIESCERTIFICATE OF ORIGINFULL SET INSURANCE POLICY OR CERTIFICATE COVERING F.P.A. FROM WAREHOUSE TO WAREHOUSE WITH CLAIMS PAYABLE AT DESTINATIONADDITIONA
13、L COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE. PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING C
14、HARGES OUTSIDE CANADA ARE FORACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DtYTE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION*49 : WITHOUTINSTRUCTIONS78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITI
15、ONS OF THIS CREDIT ARE COMPLIED WITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICE SUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN) IN ONE LOT(3)补充资料：发票日期：2(X)8.12.5发票号码：ZHT5743
16、装船日：2(X)9.12.15船名船次：Dingyuan V.352卖方负责人：张启东咳头：GR-TRAG / TK0842 /TOKYO /C/NO. 1 -UPH.S 编码：6204620099产地证编号：3003112GW:20KG/CART0N NW:18KG/CART0N体积：每箱 30cmX40cmX50cmCOMMERCIALINVOICE1) SELLER3) INVOICE NO.4) INVOICE DATE6) DATE5) L/C NO.7) ISSUED BY2) BUYER8) CONTRACT NO.9) DATE10) FROM11) TO12) SHIPPED
17、 BY13)PRICE TERM15)DESCRIPTION OF17)UNIT14)MARKS16)QTY.18)AMOUNTGOODSPRICE19) ISSUED BY20) SIGNATUREPACKING LIST1) SELLER| 3) INVOICE NO. | 4) INVOICE DATE5) FROM6) TO7) TOTAL PACKAGES(INWORDS)2) BUYER8) MARKS & NOS.10) NOS.9) C/NOS. & KINDS 11) ITEM 12)QTY.13) G.W. 14) N.W. 15) MEASOF PKGS.(pcs.)(k
18、g)(kg)(m3)ORIGINAL11. ExporterCertificate No.CERTIFICATE OF ORIGINOFTHE PEOPLE S REPUBLIC OFCHINA2.Consignee3.Means of transport and route5.For certifying authority use only4.Country / region of destination6.Marks and7.Number and kind of packages;8.H.S.Code 9.Quantity 10.Numbernumbersdescription of
19、goodsand date ofInvoices11.Declaration by the exporterThe 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 Rules of Origin of the Peoples Republic of China.12.CertificationIt is hereby certified that the declaration by the exporter is correct.Place and date, signature and stamp of authorized signatoryIN 2 COPIESPlace and date, signature and stamp of certifying authority