單證員考試重點審證題及答案2024
在平時的學習、工作中，我們都可能會接觸到試題，試題是參考者回顧所學知識和技能的重要參考資料。你知道什么樣的試題才能切實地幫助到我們嗎？下面是小編為大家整理的單證員考試重點審證題及答案2024，僅供參考，歡迎大家閱讀。
審證題(請根據(jù)所給出的合同審核信用證)
1.買賣合同：
上海幸運塑料進出口有限公司 | ||||||||||
SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD. | ||||||||||
Unit C 22/F Jing Mao Tower Shanghai, China | ||||||||||
售貨確認書 | ||||||||||
SALES CONFIRMATION | ||||||||||
To: | ||||||||||
RAM PLASTICS CO., LTD. | No.: | SL121218 | ||||||||
201 HAUK ROAD, MALVIYA NAGAR | Date: | DEC 18, 2012 | ||||||||
NEW DELHI | ||||||||||
INDIA | ||||||||||
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers | ||||||||||
agree to buy the under mentioned goods according to the terms and conditions stipulated below: | ||||||||||
Marks & No. | Description of goods | Quantity | Unit Price | Amount | ||||||
PVC STRIPS | CIF NHAVA SHEVA | |||||||||
RAM | ART. NO. SIZE | |||||||||
SL121218 | 201 200mm x 2mm x 50m | 120ROLLS | USD86.00 | USD10320.00 | ||||||
N. SHEVA | 225 200mm x 2mm x 50m | 20ROLLS | USD98.00 | USD1960.00 | ||||||
NO. 1-100 | 221 200mm x 2mm x 50m | 20ROLLS | USD92.00 | USD1840.00 | ||||||
331 300mm x 3mm x 50m | 20ROLLS | USD108.00 | USD2160.00 | |||||||
335 300mm x 3mm x 50m | 20ROLLS | USD116.00 | USD2320.00 | |||||||
200ROLLS | USD18600.00 | |||||||||
Total amount in word: | SAY U. S. DOLLARS EIGHTEEN THOUSAND SIX HUNDRED ONLY. | |||||||||
Packing: | 2 ROLLS PER ONE CARTON, TOTAL 100 CARTONS, AND IN LCL LOAD. | |||||||||
Delivery: | SEA FREIGHT FROM SHANGHAI CHINA TO NHAVA SHEVA INDIA | |||||||||
Shipment： | ON OR BEFORE 28 FEB., 2013 ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENT | |||||||||
Terms of Payment: | BY 100 PCT VALUE IRREVOCABLE LETTER OF CREDIT AVAILABLE BY SIGHT | |||||||||
DRAFT TO REACH THE SELLERS BEFORE 30 DEC., 2012 MENTIONING THE | ||||||||||
RELATIVE S/C NUMBER AND TO REMAIN VALID FOR NEGOTIATION IN | ||||||||||
CHINA UNTIL THE 15TH DAYS AFTER THE SHIPMENT VALIDITY. | ||||||||||
Insurance: | TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE | |||||||||
COVERING INSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/2010. | ||||||||||
Documents required: | 1. MANUALLY SIGNED INVOICE IN TRIPLICATE | |||||||||
2. DETAILED PACKING LIST IN DUPLICATE | ||||||||||
3. FULL SET CLEAN ON BOARD B/L MADE OUT TO ORDER OF SHIPPER | ||||||||||
BLANK ENDOURSED NOTIFY THE BUYER | ||||||||||
4. CERTIFICATE OF ORIGIN IN DUPLICATE | ||||||||||
5. INSURANCE POLICY IN DUPLICATE | ||||||||||
Banking charge: | ALL BANKING CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF THE | |||||||||
BENEFICIARY | ||||||||||
The Seller | The Buyer | |||||||||
Shanghai Lucky Plastic Imp. & Exp. Co., Ltd. | Ram Plastics Co., Ltd. | |||||||||
顧大平 | Joe Leahy | |||||||||
簽署 | Signature | |||||||||
2.進口國來的信用證：
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: DOC-812-353
Date of Issue 31C: 121223
Expiry *31 D: Date 130315 Place CHINA
Applicant *50: RAM PLASTICS CO., LTD.
201 HAUK ROAD, MALVIYA NAGAR
NEW DELHI
INDIA
Applicant bank 51A: STATE BANK OF INDIA, NEW DELHI
Beneficiary *59: SHANGHAI LUCK PLASTIC
IMP. AND EXP. CORP
UNIT C 22/F JING MAO TOWER
SHANGHAI CHINA
Amount *32B: Currency USD Amount 18,000.00
Available with /by *41D: ANY BANK
BY NEGOTIATION
Draft at ······ 42C: DRAFTS AT SIGHT
FOR FULL INVOICE VALUE
Drawee 42A: STATE BANK OF INDIA, NEW DELHI
Partial Shipments 43P: NOT ALLOWED
Transshipment 43T: NOT ALLOWED
Port of loading 44E: SHANGHAI CHINA
Port of discharge 44F: NHAVA SHEVA INDIA
Latest date of Ship. 44C: 130228
Descript. of Goods 45A:
PVC STRIPS
FOB SHANGHAI
AS PER S/C NO. SL12121
Documents required 46A:
+ MANUALLY SIGNED INVOICE IN TRIPLICATE SHOWING
FOB VALUE FREIGHT CHARGE AND INSURANCE PREMIUM
SEPARATELY
+ DETAILED PACKING LIST IN DUPLICATE
+ CERTIFICATE OF ORIGIN IN DUPLICATE SHOWING THE
NAME OF THE MANUFACTURER
+ FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE
OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND
MARKED FREIGHT COLLECT NOTIFY APPLICANT AND
ALSO SHOWING THE NAME ADDRESS TEL NO OF THE
CARRIER’S AGENT AT THE PORT OF DISCHARGE
+ INSURANCE POLICY IN DUPLICATE FOR AT LEAST 120 PCT
OF THE INVOICE VALUE COVERING INSTITUTE CARGO
CLAUSE (A) AS PER ICC DATED 01/01/2010 AND SHOW THE
ACTUAL PREMIUM CHARGE
+ ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS
SHOULD BE SENT DIRECTLY TO THE APPLICANT AND A
CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS
EFFECT IS REQUIRED
Additional Conditions 47A:
1.ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER
2.A DISCREPANCY HANDING FEE OF USD80.00 SHOULD BE
DEDUCTED AND INDICATED ON THE BILL SCHEDULE FOR
EACH PRESENTATION OF DISCREPANT DOCUMENTS
UNDER THIS CREDIT
3.THIS DOCUMENTARY CREDIT IS SUBJECT TO U. C. P. 600
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER
THE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OF
THE CREDIT
Advised through 57A: BANK OF COMMUNICATIONS SHANGHAI BRANCH
Details of Charges 71B: ALL BANKING CHARGES ARE FOR A/C OF THE BENEFICIARY
Instruction 78: WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO
YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE
TERMS OF THIS L/C CONFIRMING THAT THE DRAFT
AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF
CREDIT
信用證中的不符之處有十點：
(1)59受益人名稱錯，應該是：SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.
(2)32B金額錯，應該是18,600.00
(3)43P分批的要求錯，應該是：ALLOWED
(4)43T轉(zhuǎn)運要求錯，應該是：ALLOWED
(5)45A中的貿(mào)易術語錯，應該是：CIF NHAVA SHEVA
(6)45A中的合同錯，應該是：SL121218
(7)46A中的提單運費支付情況錯，應該是：…… FREIGHT PREPAID ……
(8)46A中的保險加成錯，應該是：…… AT LEAST 110 PCT ……
(9)48交單期錯，應該是：…… WITHIN 15 DAYS ……
(10)71B銀行費用承擔者錯，根據(jù)合同，應該是ALL BANKING CHARGES OUTSIDE INDIA ARE FOR A/C OF THE BENEFICIARY
單證員考試重點審證題及答案 1
國外開來的有錯誤的信用證：
FROM: THE ROYAL BANK OF CANADA, TORONTO
TO: BANK OF CHINA, SHANGHAI BRANCH
27: Sequence of Total 1/1
40A: Form of Documentary Credit IRREVOCABLE
20: Documentary Credit Number RBC-T-12420
31C: Date of Issue 120429
31D: Date and Place of Expiry 120630 IN CANADA
50: Applicant JAMES BROWN INC
304-310 FINCH STREET
TORONTO, CANADA
59: Beneficiary SHANGHAI SHENHUA FOREIGN TRADE CORP.
NO. 941 JIAOZHOU ROAD
SHANGHAI, CHINA
32B: Currency Code, Amount CAD15000,00
41C: Available With… By… ANY BANK IN CHINA
BY NEGOTIATION
42C: Draft at … AT 15 DAYS AFTER SIGHT
FOR FULL INVOICE VALUE
42D: Drawee THE ROYAL BANK OF CANADA
TORONTO
43P: Partial Shipments ALLOWED
43T: Transshipment ALLOWED
44E: Port of loading SHANGHAI, CHINA
44F: Port of discharge VANCOUVER, CANADA
44C: Latest Date of Shipment 120609
45A: Description of Goods VALVE SEAT INSENT
46A: Documents Required
+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE
OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT
PREPAID NOTIFY APPLICANT.
+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD
BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE
CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT
+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK
TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE
VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN 3 COPIES
71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDE
CANADA ARE FOR THE ACCOUNT OF BENEFICIARY
48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUT
WITHIN THE VALIDITY O THE CREDIT
49: Confirmation WITHOUT
78: Instructions to Paying/ Accepting/ Negotiation Bank
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU-
MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE
LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL
REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK
經(jīng)審核，信用證上的錯誤有：
1.到期地點錯(31D)
按照合同信用證應該是裝運后15天在中國到期，應改為：120630 IN CHINA。
2.受益人名稱錯(50)
按照合同，受益人名稱應該是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。
3.信用證幣制錯(32B)
按照合同，應該是美元USD，應改為：USD15000,00。
4.匯票期限錯(42C)
按照合同，應該是即期議付信用證，應改為：DRAFT AT SIGHT。
5.目的港錯(44F)
按照合同，目的'港是多倫多，不是溫哥華，應改為：TORONTO, CANADA。
6.裝運日期錯(44C)
按照合同，最遲裝運日是1208年6月15日，應改為：120615。
7.貨物描述錯(45A)
品名是：VALVE SEAT INSENT，貿(mào)易術語不能省略，也不可以省略諸如合同號碼等合同上規(guī)定要顯示的內(nèi)容。應改為：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。
8.提單份數(shù)錯(46A第1條)
一般情況下提單應該是“整套”，也就是FULL SET或3/3 SET，應改成：FULL SET
ORIGINAL …… 或3/3 SET ORIGINAL ……
9.保單加成錯(46A第3條)
按照合同，保險金額是發(fā)票金額的110%，應改成AT 110 PERCENT OF THE INVOICE
VALUE。
10.交單期錯(48)
合同規(guī)定交單期是15天，應改為：15 DAYS …
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