国际商务单证缮制与操作试题
（考试时间：6月18日下午2：00—4：00）
题号 得分 一 二 得分 评卷人 三 总分 阅卷组长 一、根据合同审核信用证（20分） 售 货 确 认 书 SALES CONFIRMATION NO. LT07060 DATE: AUG. 10, 2005 The sellers: AAA IMPORT AND EXPORT CO. The buyers: BBB TRADING CO.
DALIAN, CHINA GDANSK, POLAND 下列签字双方同意按以下条款达成交易： The undersigned Sellers and Buyers have agreed to dose the following transactions according to the terms and conditions stipulated below: 品名规格
COMMODITY AND SPECIFICATION 222 JIANGUO ROAD P.O.BOX 203
数量
QUANTITY 单价及价格条款
UNIT PRICE & TERMS 金额
AMOUNT 65% POLYESTER 35% COTTON LADIES SKIRTS STYLE NO. A101 STYLE NO. A102 ORDER NO.HMW0501 200DOZ 400DOZ CIF GDANSK USD60/DOZ USD84/DOZ USD12000.00 USD33600.00 TOTAL USD45600.00 总值TOTAL VALUE: U. S. DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY. 第1页（共10页） 装运口岸PORT OF LOADING: DALIAN 目的地 DESTINATION: GDANSK 转运TRANSSHIPMENT: ALLOWED 分批装运PARTIAL SHIPMENTS: ALLOWED 装运期限 SHIPMENT: DECEMBER, 2005
保险INSURANCE: TO BE EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE
COVERING F.P.A. RISKS OF PICC CLAUSE
付款方式PAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE,
REACHING THE SELLERS 45 DAYS BEFORE THE SHIPMENT
一般条款
GENERAL TERMS:
1. 合理差异：质地、重量、尺寸、花型、颜色均允许合理差异。对合理范围内差异提出的索赔，概不受理。
Reasonable tolerance In quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.
2. 卖方免责：买方对下列各点所造成的后果承担全部责任： （甲）使用买方指定包装、花型图案等；
（乙）不及时提供生产所需的商品规格或其它细则； （丙）不按时开信用证；
（丁）信用证条款与售货确认书不符合而不及时修改。
The buyers are to assume full responsibilities for any consequences arising from: (a) the use of packing, designs or pattern made of order;
(b) late submission of specifications or any other details necessary for the execution of this sales confirmation (c) late establishment of L/C;
(d) late amendment to L/C inconsistent with the previsions of this sales continuation.
David King 苏进
买方(The buyers) 卖方 (The Seller)
请在本合同签字后寄回一份 Please sign, and return one copy
第2页（共10页）
LETTER OF CREDIT
FORM OF DOC. CREDT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: 70/1/5822
DATE OF ISSUE 31: 051007
EXPIRY *31D: DATE 060115 PLACE POLAND ISSUING BANK 51D: SUN BANK
P.O.BQX 201 GDANSK, POLAND.
APPLICANT *50: BBB TRADING CO.
P.O.BOX203 GDANSK, POLAND
BENEFICIARY *59: AAA IMPORT AND EXPORT CO,
222 JIANGUO ROAD, DALIAN, CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH / BY *41A: BANK OF CHINA DALIAN BRANCH BY DEF PAYMENT DEFFERRED PAYMENT 42P: 60 DAYS AFTER B/L DATE PARTIAL SHIPMENT 43P: NOT ALLOWED TRANSSHIPMENT 43T: ALLOWED LOADING IN CHARGE 44A: SHANGHAI FOR TRANSPORT TO? 44B: GDANSK LATEST DATE OF SHIP. 44C: 051231 DESCRIPT. OF GOODS 45A:
65% POLYESTER 35% COTTON LADES SHIRTS STYLE NO. 101 200DOZ @USD60/PCE SYTLE NO. 102 400DOZ @USD84/PCE ALL OTHER DETAILS OF GOODS ARE
AS PER CONTRACT NO. LT07060 DATED AUG 10, 2005. DELIVERY TERMS: CIF GDANSK (INCOTERMS 2000)
DOCUMENTS REQUIRED 46A:
1. COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND
2. FULL SET (3/3)OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGHT PREPAID MENTIONING GROSS WEIGHT AND NET WEIGHT.
3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.
4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.
第3页（共10页） 5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND
ADDITIONAL COND. 47A:
＋ALL DOCS MUST BE ISSUED IN ENGLIS. ＋SHIPMENTS MUST BE EFFECTED BY FCL.
＋B/L MUST SHOWING SHIPPING MARKS: BBB, S/C LT07060, GDAND, C/NO. ＋ALL DOCS MUST NOT SHOW THIS L/C NO.70/1/5822.
＋FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR 50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.
DETAILS OF CHARGES 71B: ALL BANKING COMM/CHRGS OUTSIDE POLAND ARE ON
BENEFICIARY'S ACCOUNT.
PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY CONFIRMATION *49: WITHOUT
INSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOUR INSTRUCTIONS SEND TO REC.INFO 72: CREDIT SUBJECT TO ICC PUBL. 500/1993 REV.
经审核信用证存在的问题如下：
1、信用证种类错，应该是IRREVOCABLE TRANSFERABLE。 2、信用证到期地点错，应该是CHINA。 3、分批要求错，应该是ALLOWED。 4、起运港错，应该是DALIAN。 5、品名错，应该是LADIES SKIRTS。 6、货号错，应该是A101和A102。
7、单价错，应该是@USD60/DOZ 和@USD84/DOZ。 8、保单加成错，应该是PLUS 10 PCT MARGIN。 9、保单险别错，应该是COVERING F.P.A. RISKS。 10、唛头错，应该是BBB, S/C LT07060, GDANSK, C/NO. 。
11、应该明确由哪家银行给予该信用证的转让。（这条标准答案中没有指出） 第4页（共10页） 得分 评卷人 二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误（30分）
补充资料：货物数量7200PCS（600DOZ），装740CTNS， GROSS WEIGHT：3700KGS，NET WEIGHT：2960KGS， MEASUREMENT： 22.2CBM。 于12月10日备妥，装12月15日NEW RIVER船，V.001航次，贸易方式为一般贸易，装箱方式为自送，杂费支付方式为预付，出口商托运联系人：章立，12月10日制作发票（号码CBA001）。
1、装箱单
AAA IMPORT AND EXPORT CO.
222 JIANGUO ROAD, DALIAN, CHINA
ASSORTMENT LIST
INVOICE NO.: CBA001 S/C NO. LT07060 DATE: DEC. 10, 2005 L/C NO. 70/1/5822
GOODS DESCRIPTION: LADIES SHIRTS
CTN.NO. CTNS STYLES/COLOUR SIZE ASSORTMENT FOR CTN S M L XL 2XL 3XL PCS/CTN TTL PC 1-240 241-640 641-740 200 400 100 A101/WHITE A102/NAVY A102/BLACK 1 2 2 2 2 2 2 2 2 2 2 2 2 1 2 10 10 8 2400 4000 800
TOTAL QUANTITY: 7200PCS/600DOZ PACKED IN 740 CARTONS ONLY.
GROSS WEIGHT: 3700 KGS, @5KGS/CTN NET WEIGHT: 2960KGS, @4KGS/CTN
MEASUREMENT: 22.2CBM, @0.5*0.3*0.2CBM/CTN
SHIPPING MARKS: BBB
S/C LT07060 GDAND C/NO. 1-740
AAA IMPORT AND EXPORT CO.
苏 进
缮制错误的地方有：
1、装箱单名称错，应该是ASSORTMENT LIST。 2、不能显示信用证号码。
3、品名错，是LADIES SKIRTS，不是LADIES SHIRTS。 4、第一行箱数错，是240箱，不是200箱。
5、唛头第三行错，是GDANSK，不是GDAND。
第5页（共10页）
2、提单 Shipper B/L No. KKLUSH9965115