2 0 1 0 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
一、根据下述合同内容审核信用证，指出不符之处， 并提出修改意见。 （36 分）
SALES CONTRACT
NO. WILL09068
THE SELLER: DATE: JUNE.1, 2009 SHANGHAI WILL TRADING. CO.,LTD.
NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINA THE BUYER:
NU BONNETERIE DE GROOTE
AUTOSTRADEWEG 6 9090 MEUE BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:
Price Terms Commodity & Specification Quantity Unit price Amount WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER
CIF ANTWERP
D0900326, 3000 PCS USD10.50/PC USD31 500.00 D0900327 , 5000 PCS USD12.00/PC USD60 000.00 TOTAL: 8000 PCS USD91 500.00
Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLY
Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION
Time of Shipment: DURING AUG. 2009 BY SEA
Loading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM Partial Shipment and Transshipment: ARE ALLOWED
Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.
SELLER BUYER
SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE
张 平 LJSKOUT
ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：132CD6372730 31C: DATE OF ISSUE ：090715
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM 51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA), GENT
50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MELLE BELGIUM
59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA
32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.00
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT… 30 DAYS AFTER SIGHT
42A:DRAWEE ： NU BONNETERIE DE GROOTE 43P:PARTIAL SHIPMTS：NOT ALLOWED 43T:TRANSSHIPMENT：ALLOWED
44E:PORT OF LOADING： ANY CHINESE PORT 44F:PORT OF DISCHARGE：ANTWERP, BELGIUM 44C:LATEST DATE OF SHIPMENT：090815 45A:DESCRIPTION OF GOODS
+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBER WILL09068.
+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN
46A:DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT
4.CERTIFICATE OF ORIGIN.
3. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.
4. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR
120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST
CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE 47A: ADDITIONAL CODITIONS
1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH. 7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.
71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT
经审核信用证后存在的问题如下：
二、根据所给资料审核并修改已填制错误的汇票、提单、保险单 （34 分）
资料：
BENEFICIARY: ABC LEATHER GOODS CO., LTD. 123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK 11747 USA ……
DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE. ……
YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.
AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION ……
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICANT. ……
INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981 ……
GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON ……
合同号：ABC234 信用证号：DT905012 发票号：1234567
发票日期：2009 年5 月5 日
发票金额：USD108000 CIF NEW YORK 装运港：TIANJIN CHINA 目的港：NEW YORK USA 装船日期：2009 年5 月15 日 开船日期：2009 年5 月15 日
发票签发人：ABC LEATHER GOODS CO., LTD. ALICE
G.W: 2408KGS N.W: 2326KGS
MEASUREMENT: 21.70CBM
NO OF PACKAGES: 500 CARTONS 船名、航次号：SUN V.126 提单号码：CNS010108895
集装箱号/封号：YMU259654/56789 运输标记： XYZ 1234567 NEW YORK NOS.1-500
保险单号码：HMOP09319089
BILL OF EXCHANGE
凭 信用证号
Drawn under: XYZ TRADING COMPANY L/C N0. 89765 日期
Dated: May 15, 2009
号码 汇票金额 中国天津
No. 123456 Exchange for USD108,000.00 Shanghai，China Date: June 1,2009 见票 日后（本汇票之副本未付）付交
At ****** sight of this FIRST of Exchange(Second of Exchange being unpaid) pay to the order of BANK OF CHINA，TIANJIN BRANCH 金额
the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY
此致
To: XYZ TRADING COMPANY ABC LEATHER GOODS CO., ALICE
Shipper Insert Name, Address and Phone B/L No. CNS010108895
ABC LEATHER GOODS CO., LTD.
123 HUANGHE ROAD, TIANJIN CHINA
Consignee Insert Name, Address and Phone
XYZ TRADING COMPANY
456 SPAGNOLI ROAD, NEW YORK 11747 USA
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