2017國(guó)際商務(wù)單證員考試審證復(fù)習(xí)題及答案

　　1.買賣合同：

上海神華外貿(mào)有限公司
SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.
No. 941 Jiaozhou Road Shanghai China
銷售確認(rèn)書(shū)
SALES CONFIRMATION
To:
JAMES BROWN INC				No.:			SJ2012-JB02
304-310 FINCH STREET				Date:			20 MAR. 2012
TORONTO
CANADA
The undersigned Sellers and Buyers have agreed to close the following transaction according to the
terms and conditions stipulated below:
Art. No.	Name of commodity 　　 and specifications	Quantity			Unit Price	Amount
					CIF TORONTO
	VALVE SEAT INSERT
TR5234		3000PCS			USD5.00/PC	USD15000.00
	TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY.
Time of shipment: On or before 15 JUN 2012
Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60
Loading port and destination: From SHANGHAI to TORONTO
Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.
Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per
ICC dated 01/01/2009.
Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans-
shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012
mentioning relative S/C number remaining valid for negotiation in China until the
15th days after the shipment validity. The terms and conditions in the L/C should be
strictly in accordance with those in this S/C.
Remarks: The General Terms & Conditions and Remarks on the back page of this S/C constitute an
inseparable part to this S/C and shall be equally binding upon both parties.
The Buyer:			The Seller:
JAMES BROWN INC.			Shanghai Shenhua Foreign Trade Co., Ltd.
James Brown			王鴻
Signature			簽署
Please return one copy for our file

　　2.國(guó)外開(kāi)來(lái)的有錯(cuò)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(cuò)誤有：

　　1.到期地點(diǎn)錯(cuò)(31D)

　　按照合同信用證應(yīng)該是裝運(yùn)后15天在中國(guó)到期，應(yīng)改為：120630 IN CHINA。

　　2.受益人名稱錯(cuò)(50)

　　按照合同，受益人名稱應(yīng)該是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。

　　3.信用證幣制錯(cuò)(32B)

　　按照合同，應(yīng)該是美元USD，應(yīng)改為：USD15000,00。

　　4.匯票期限錯(cuò)(42C)

　　按照合同，應(yīng)該是即期議付信用證，應(yīng)改為：DRAFT AT SIGHT。

　　5.目的'港錯(cuò)(44F)

　　按照合同，目的港是多倫多，不是溫哥華，應(yīng)改為：TORONTO, CANADA。

　　6.裝運(yùn)日期錯(cuò)(44C)

　　按照合同，最遲裝運(yùn)日是1208年6月15日，應(yīng)改為：120615。

　　7.貨物描述錯(cuò)(45A)

　　品名是：VALVE SEAT INSENT，貿(mào)易術(shù)語(yǔ)不能省略，也不可以省略諸如合同號(hào)碼等合同上規(guī)定要顯示的內(nèi)容。應(yīng)改為：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。

　　8.提單份數(shù)錯(cuò)(46A第1條)

　　一般情況下提單應(yīng)該是“整套”，也就是FULL SET或3/3 SET，應(yīng)改成：FULL SET

　　ORIGINAL …… 或3/3 SET ORIGINAL ……。

　　9.保單加成錯(cuò)(46A第3條)

　　按照合同，保險(xiǎn)金額是發(fā)票金額的110%，應(yīng)改成AT 110 PERCENT OF THE INVOICE

　　VALUE。

　　10.交單期錯(cuò)(48)

　　合同規(guī)定交單期是15天，應(yīng)改為：15 DAYS …… 。

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