外贸单证实务试卷题库和答案 - 图文

8.信用证是一种银行开立的无条件承诺付款的书面文件。（ 错 ） 9.汇票经背书后，使汇票的收款权利转让给被背书人，被背书人若日后遭到拒付可向前手行使追索权。（ ）

10.远期汇票在付款人承兑之前，汇票的主债务人是出票人。（ ）

四、案例题（每题5分，共15分）

1．大连进出口贸易公司向日商出口大豆一批，支付方式为远期付款交单。货到目的港后， 日商在汇票上进行承兑，并出具信托收据向开证行借单提货。当汇票到期时，该进口商因经营不善，无力偿还。试析，该损失应由谁承担？为什么？

1.答：责任应由开证行承担。因为借单的行为是由开证行决定的，与出口商无关。

2．我国良友进出口公司与美商以FOB条件签订了一份大米购销合同。当装载进口货物的船只在第三天航行中，遭遇风暴触礁沉没。由于出口商在装船后第四天才发出装船通知，致使我方未能及时投保。请问该损失应由谁承担？为什么？ 我方在该批业务操作中，应如何改进？

2．答：货物的损失应由出口商承担。因为对方未能及时将装运通知告知我方，使我方不能及时办理进口货物运输保险。我方在此笔业务中，如果采用进口货物预约保险，就可以避免此类现象的发生。

3．某进出口公司与加拿大客商签订一份销售合同。我方收到不可撤消信用证后，发现多处内容与合同的规定不符，并提出了改证的要求。进口商只同意我方部分的改证要求，向开证行提出了改证申请，并经其确认后发出信用证修改通知书。请问该信用证修改通知书有效吗？为什么？

3．答：无效。因为改证的多项内容必须一次全部接受，或全部拒绝，这才符合《UCP500》的有关规定。

五、操作题（共50分）

根据合同和信用证填制商业发票、汇票、普惠制产地证书和提单。

上海进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA

SALES CONTRACT

TEL：021-65788877 S/C NO：HX050264 FAX：021-65788876 DATE: Jan.1,2005

TO:

TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPAN

Dear Sirs,

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We hereby confirm having sold to you the following goods on terms and conditions as specified below: MARKS & NO T.C OSAKA C/NO. 1-250 COTTON BLANKET ART NO.H666 ART NO.HX88 ART NO.HE21 ART NO.HA56 ART NO.HH46 500 PCS 500 PCS 500 PCS 500 PCS 500 PCS CIF OSAKA USD 5.50 USD 4.50 USD 4.80 USD 5.20 USD 5.00 DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT USD 2 750.00 USD 2 250.00 USD 2 400.00 USD 2 600.00 USD 2 500.00 Packed in250 cartons LOADING PORT: SHANGHAI DESTINATION: OSAKA PORT PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED PAYMENT: L/C AT SIGHT.

INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005

THE BUYER: THE SELLER: 高田一郎 童莉

信用证

SEQUENCE OF TOTAL *27 ： 1 / 1

FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 33416852 DATE OF ISSUE 31 C ： 050112

上海进出口 贸易公司 TKAMLA CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION

DATE AND PLACE OF EXPIRY *31 D ： DATE 050317 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT *50 ： TKAMLA CORPORATION

6-7,KAWARA MACH OSAKA,JAPAN

ISSUING BANK 52A ：FUJI BANK LTD

1013,SAKULA OTOLIKINGZA MACHI TOKYO ,JAPAN

BENEFICIARY *59 ：SHANGHAI TOOL IMPORT & EXPORT CO., LTD

31,GANXIANG ROAD SHANGHAI, CHINA

AMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00

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AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT … 42 C ：DRAFTS AT SIGHT

FOR FULL INVOICE COST DRAWEE 42 A ：FUJI BANK LTD PARTIAL SHIPMENTS 43 P ：PROHIBITED TRANSSHIPMENT 43 T ：PROHIBITED LOADING ON BOARD 44 A ：SHANGHAI FOR TRANSPORTATION TO … 44 B ：OSAKA PORT LATEST DATE OF SHIPMENT 44 C ：050316

DESCRIPT OF GOODS 45 A ：COTTON BLANKET

ART NO.H666 500 PCS USD 5.50/PC ART NO.HX88 500 PCS USD 4.50/PC ART NO.HE21 500 PCS USD 4.80/PC ART NO.HA56 500 PCS USD 5.20/PC ART NO.HH46 500 PCS USD 5.00/PC CIF OSAKA

DOCUMENTS REQUIRED 46 A ：

+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE. + PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE. + 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS

CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY. PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER

THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

补充资料：

1. INVOICE NO: XH056671 2. INVOICE DATE: FEB 01,2005 3. PACKING

G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN

PACKED IN 250 CARTONS

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PACKED IN TWO 20’CONTAINER（集装箱号: TEXU2263999；TEXU2264000 ） 4. H·S. CODE: 5802.3090

5. VESSEL: NANGXING V.086 6. B/L NO: COCS0511861 7. B/L DATE: FEB. 26, 2005 9. REFERENCE NO: 20050819 10. FREIGHT FEE: USD 1 100 12. 注册号: 7895478966 13. 证书号： 580511478

根据上述信用证、合同和补充资料的内容缮制商业发票、汇票、普惠制产地证书和提单。

1. 商业发票（10分）

上海进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA COMMERCIAL INVOICE

TEL：021-65788877 INV NO：XH056671

FAX：021-65788876 DATE: 050113

S/C NO：

L/C NO: TO: TKAMLA CORPORATION

FROM TO MARKS & NO DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT TOTAL AMOUNT：

WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.

SHANGHAI IMPORT & EXPORT TRADE CORPORATION X X X

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