《单证实务》期中考试卷及答案

象山县职业高级中学二O一四学年第一学期

《单证实务》期中考试卷（满分100分）

（命题人：史敏）

班级__________姓名__________学号_______成绩_______

一、请把下面的英文术语翻译成汉语（每个1分，共25分）

APPLICANT BENEFICIARY DATE OF ISSUE DRAWEE PARTIAL SHIPMENT PORT OF LOADING BILL OF LOADING L/CNO. QUANTITY LATEST SHIPMENT SHIPPING MARKS GOODS DESCRIPT AT SIGHT UNIT PRICE LETTER OF CREDIT AMOUNT CLEAN ON BOARD TO ORDER FREIGHT PREPAID EXPIRY CONTRACT INSURANCE

IRREVOCABLE PAYMENT

USD75820.00(大写表述) 二、根据合同审核信用证，找出不符点并改正（每处3分，共30分）

SALES CONFIRMATION

Seller：SHANGHAI FOREIGN TRADE CORP. NO. ZCM9368 151 JINLIN ROAD, SHANGHAI,CHINA Date：SEP 27，2004

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Buyer：MOUN CO., LTD

NO. 443, 249 ROAD BANGKOK，THAILAND

The undersigned Sellers and Buyers have agreed to close the following transaction

according to the terms and conditions stipulated below： Name Of Commodity Quantity Unit Price Amount And Specification CIF BANGKOK ISONIAZID BP98 2,000 USD9.00 /KG USD18000.00 KGS SHIPMENT：To be effected before 041220 from shanghai to BANGKOK,

THAILAND with partial shipment not allowed and transshipment allowed．

PAYMENT：By L/C at sight

PACKING ：20KGS IN ONE NEW AND EXPORTWORTHY BAG SHIPPING MARKS：N/M INSURANCE：To be covered by the seller for 110% of invoice value against

All Risks and War Risks as per ocean marine cargo clauses and ocean marine cargo war risks clauses of P．I．C．C ．dated 1/1/1981.

The Buyer The Seller

MOUN CO., LTD SHANGHAI FOREIGN TRADE CORP.

2.国外来证

SEQUENCE OF TOTAL *27： 1/1 FORM DOC CREDIT *40 A：

REVOCABLE

DOC CREDIT NUM *20： BKKB1103043

DATE OF ISSUE 31 C： 001103

DATE/PLACE EXP *31 D： DATE 050105 PLACE CHINA APPLICANT

*50：

MOU CO., LTD

SHANGHAI FOREIGN TRADE CORP. 15 JINLIN ROAD, SHANGHAI, CHINA

AMOUNT *32 B:

USD 18000.00 (SAY US DOLLARS

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NO. 443, 249 ROAD BANGKOK THAILAND

BENEFICIARY *59：

EIGHTY THOUSAND ONLY)

AVAIL WITH BY *41 D：ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42 C：

AT SIGHT

DRAWEE 43 D： ISSUING BANK

PARTIAL SHIPMT 43 P： NOT ALLOWED TRANSSHIPMENT 43 T： NOT ALLOWED

PORT OF LOADING 44 A： CHINA MAIN FORT, CHINA PORT OF DESTINATION 44 B： BANGKOK, THAILAND LATEST SHIPMENT 44 C： 051220

GOODS DESCRIPT. 45 A： 2,000 KGS.ISONIAZID BP98

AT USD9.00 PER KG CIF BANGKOK

DOCUMENTS REQUIRED 46 A :

+ MANUALLY SIGNED COMMERCIAL INVOICE INDICATING THIS L/C NUMBER

+ FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE

OUT TO ORDER OF SHIPPER MARKED FREIGHT COLLECT AND NOTIFY APPLICANT

+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120 PERCENT OF THE INVOICE VALUE,COVERING ALL RISKS AND WAR RISK AS PER OCEAN MARING CARGO CLAUSES AND OCEAN MARING CARGO WAR RISK CLAUSES DATED JANUARY 1，1981.

CHARGES 71 B ： ALL BANKING CHARGES OUTSIDE THAILAND

ARE FOR BENEFICIARIES’ ACCOUNT.

PRESENTATION PERIOD 48：DOCUMENTS MUST BE PRESENTED

WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT WITHIN VALIDITY OF THIS CREDIT.

CONFIRMATION *49：

WITHOUT

ADDITIONAL CONDITION 47 A：

THIS IS THE OPERATIVE INSTRUMENT SUBJECT TO THE

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UCP500 (1993 REVISON). **********

经审核信用证存在如下问题：

（1） （2） （3） （4） （5） （6） （7） （8） （9） （10） 三、制单题（请根据所给出的信用证制作汇票、发票、装箱单，每张单据15分，共45分）

L/C 样 本

ISSUING BANK 52A: SAIBJPJT SAHI BANK LTD, TOKYO FORM OF DOC. CREDIT *40 A : IRREVOCABLE DOC. CREDIT NUMBER *20 : LC-410-046405 DATE OF ISSUE 31C : 071022

EXPIRY *31 D: DATE 080115 PLACE CHINA APPLICANT *50 : SUMITOMO CORPORATION

199 OAA OSAKA, JAPAN

BENEFICIARY *59 : GUANGDONG YUE FENG TRADING CO.

NO.31 ZHEN AN ROAD GUANGZHOU, CHINA

AMOUNT *32B : CURRENCY USD AMOUNT 95,200.00 AVAILABLE WITH /BY *41D: ANY BANK BY NEGOTIATION DRAFT AT ······ 42C : DRAFTS AT SIGHT

FOR FULL INVOICE VALUE

DRAWEE 42A : SAIBJPJT SAHI BANK LTD, TOKYO

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PARTIAL SHIPMENTS 43P : ALLOWED TRANSSHIPMENT 43T : ALLOWED

LOADING IN CHARGE 44A : GUANGZHOU FOR TRANSPORT TO 44B : OSAKA, JAPAN LATEST DATE OF SHIP. 44C : 071231 DESCRIPT. OF GOODS 45A :

HALF DRIED PRUNE 2008CROP

GRADE SPEC QNTY UNIT PRICE

(CASE) (USD/CASE)

A L:700CASE M:700CASE 1,400 26.0 CFR OSAKA B L:1400CASE M:1400CASE 2,800 21.0 CFR OSAKA

PACKING： IN WOODEN CASE, 12KGS PER CASE

DOCUMENTS REQUIRED 46A:

+2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” AND NOTIFY SUMITOMO CORPORATION OSAKA.

+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3) INDICATING APPLICANT’S REF. NO. SCLI-98-0474 . +PACKING LIST IN TRIPLICATE

+MANUALLY SIGNED CERTIFICATE OF ORIGIN

+CERTIFICATE OF WEIGHT AND QUALITY IN TRIPLICATE.

ADDITIONAL COND. 47A :THIS DOCUMENTARY CREDIT IS

SUBJECT TO 《UCP600》.

DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE

JAPAN ARE FOR ACCOUNT OF BENEFICIARY

PRESENTATION PARIOD 48 : DOCUMENTS TO BE PRESENTED

WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.

补充资料：

发票号码：98IN-C314 发票日期：2007年11月18日 提单号码：GSOK30088 提单日期：2007年12月08日

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船名：CHANG GANG V. 98097H 集装箱：2×20’ FCL CY/CY

TRIU 1567537 SEAL 08133 KHLU 6206867 SEAL 08134

净重：12.00KGS/CASE 毛重：14.00KGS/CASE 尺码：（20×10×10）CM/CASE SHIPPING MARKS（唛头）

SC

NOS1-4200 OSAKA

MADE IN CHINA

1. 把下列中标有（1）~（12）的地方填写完整。（12分）

Bill Of Exchange

Drawn under （1） L/C NO （2） Dated （3） Payable with interest @ … .%……per annum NO （4） Exchange for（5） （6） , China （7） AT （8） sight of this FIRST of Exchange(Second

of Exchange being unpaid)

Pay to the order of （9）

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the sum of （10） TO: （11） （12） 第 7 页 共 13 页

2.根据信用证要求制作一份商业发票（18分）

COMMERCIAL INVOICE

To: INVOICE NO : INVOICE DATE : L/C NO. : L/C DATE : Exporter:

Transport details: From To Marks And Description Of Goods Quan-TitUnit Price Amount Numbers y (USD/CASE) (USD) SAY TOTAL:

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3.根据信用证要求制作一份装箱单（15分）

PACKING LIST

To: INVOICE NO : INVOICE DATE : L/C NO. : L/C DATE : Exporter:

Transport details: From To MARKS DESCRIPTION OF GOODS QUAN-N.W G.W MEAS AND NUMBERS TITY (KGS) (KGS) (CBM) (CASES)

SAY TOTAL:

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参考答案

一、请把下面的英文术语翻译成汉语（每个1分，共15分）

Applicant 开证申请人 Beneficiary 受益人 Partial shipment 分批装运 Port of Loading 装运港 Commercial Invoice 商业发票 Packing List 装箱单 Bill of lading 提单 GSP certificate of origin 普惠制原产地证 Bill of Exchange 汇票 Shipping advice 装运通知

Shipping Mark 运输标志（唛头） W.P.A 水渍险 sales confirmation(S/C) 销售确认书 unit price 单价

Telegraphic Transfer(T/T) 电汇 D/P 付款交单 Letter of Credit 信用证 二、根据合同审核信用证，找出不符点并改正（每处3分，共30分） 经审核信用证存在如下问题：

（1） 40A:REVOCABLE 改为： IRREVOCABLE （2） 31 C： 001103 改为： 041103 （3） 50： （4） 59： （5） 32 B: THOUSAND （6） 43 T：

NOT ALLOWED 改为： ALLOWED

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MOU CO.,LTD 改为： MOUN CO.,LTD 15 JINLIN ROAD 改为： 151 JINLIN ROAD EIGHTY

THOUSAND

改为：EIGHTEEN

（7） 44 A： （8） 44 C：

CHINA MAIN FORT改为： SHANGHAI 051220 改为： 041220

（9） 46 A : FREIGHT COLLECT 改为： FREIGHT PREPAID （10） 46 A 120 PERCENT, 改为： 110 PERCENT, 三、制单题（请根据所给出的信用证，按题意完成各小题，共55分）

BILL OF EXCHANGE

Drawn under (1) SAIBJPJT SAHI BANK LTD, TOKYO

L/C NO（2） LC-410-046405

Dated（3）071022

Payable with interest @ % per annum No.（4） 98IN-C314 Exchange for （5）USD 95,200.00 GUANGZHOU China 20081209-20081223

At (7) ****** sight of this FIRST of Exchange ( Second of exchange being unpaid)

Pay to the order of BANK OF CHINA, GUANGDONG BRANCH 或其指定人 金额

The sum of （8）SAT US DOLLARS NINTY FIVE THOUSAND TWO HUNDRED ONLY. 此致

To （9）SAIBJPJT SAHI BANK LTD, TOKYO

GUANGDONG YUE FENG TRADING CO.

LIFENG

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4、根据信用证要求制作一份商业发票（16分）

COMMERCIAL INVOICE

Messers: SUMITOMO CORPORATION INVOICE NO : 98IN-C314 199 OAA OSAKA, JAPA INVOICE DATE : DEC.18,2007 L/C NO. : LC-410-046405 L/C DATE : 071022 Exporter: GUANGDONG YUE FENG TRADING CO. NO.31 ZHEN AN ROAD GUANGZHOU, CHINA

Transport details: From GUANGZHOU To OSAKA, JAPAN By SEA MARKS AND NUMBERS DESCRIPTION OF GOODS QUANTITY UNIT PRICE (CASES) (USD/CASE) AMOUNT (USD) SC NOS1-4200 OSAKA MADE IN CHINA A L:7001400 M:700CASE 2800 B L:1400CASE M:1400CASE CFR OSAKA 26.00 21.00 36400 58800 PACKING：IN WOOCASE, 12KGS PER CASE TOTAL

SAY TOTAL: US DOLLARS NINTY FIVE THOUSAND TWO

USD95200.00 HUNDRED ONLY.

APPLICANT’S REF. NO. SCLI-98-0474 .

GUANGDONG YUE FENG TRADING CO.

LIFENG

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5、根据信用证要求制作一份装箱单（12分）

PACKING LIST

Messers: SUMITOMO CORPORATION INVOICE NO : 98IN-C314 199 OAA OSAKA, JAPAN INVOICE DATE : DEC.18,2007 L/C NO. : LC-410-046405 L/C DATE : 071022 Exporter: GUANGDONG YUE FENG TRADING CO. NO.31 ZHEN AN ROAD GUANGZHOU, CHINA Transport details: From GUANGZHOU To OSAKA, JAPAN By SEA MARKS AND NUMBERS DESCRIPTION OF GOODS QUANTITY N.W (KGS) G.W (KGS) (CASES) 12/16800 12/33600 14/19600 14/39200 MEANS. (CBM) 0.002/2.8 0.002/5.6 SC NOS1-2800 OSAKA A L:7001400 MADE IN M:700CASE CHINA 2800 B L:1400CASE M:1400CASE PACKING：WOODEN CASE12KGS PER CASTOTAL 4200 50400 58800 8.4 SAY TOTAL:SAY FOUR THOUSAND TWO HUNDRED CASES ONLY.

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