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單證員考試重點(diǎn)審證題及參考答案
單證員是指在對(duì)外貿(mào)易結(jié)算業(yè)務(wù)中,買賣雙方憑借在進(jìn)出口業(yè)務(wù)中應(yīng)用的單據(jù)、證書來處理貨物的交付、運(yùn)輸、保險(xiǎn)、商檢、結(jié)匯等工作的人員。以下是小編yjbys為您推薦的一些關(guān)于單證員考試重點(diǎn)審證題及參考答案,歡迎學(xué)習(xí)參考,同時(shí)祝所有考生獲得理想的好成績(jī)!
審證題(請(qǐng)根據(jù)所給出的合同審核信用證)
1.買賣合同:
上海神華外貿(mào)有限公司 |
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SHANGHAI SHENHUA FOREIGN TRADE CO., LTD. |
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No. 941 Jiaozhou Road Shanghai China |
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銷售確認(rèn)書 |
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SALES CONFIRMATION |
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To: |
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JAMES BROWN INC |
No.: |
SJ2012-JB02 |
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304-310 FINCH STREET |
Date: |
20 MAR. 2012 |
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TORONTO |
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CANADA |
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The undersigned Sellers and Buyers have agreed to close the following transaction according to the |
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terms and conditions stipulated below: |
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Art. No. |
Name of commodity |
Quantity |
Unit Price |
Amount |
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CIF TORONTO |
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VALVE SEAT INSERT |
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TR5234 |
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3000PCS |
USD5.00/PC |
USD15000.00 |
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TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY. |
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Time of shipment: On or before 15 JUN 2012 |
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Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60 |
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Loading port and destination: From SHANGHAI to TORONTO |
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Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES. |
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Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per |
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ICC dated 01/01/2009. |
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Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans- |
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shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012 |
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mentioning relative S/C number remaining valid for negotiation in China until the |
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15th days after the shipment validity. The terms and conditions in the L/C should be |
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strictly in accordance with those in this S/C. |
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Remarks: The General Terms & Conditions and Remarks on the back page of this S/C constitute an |
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inseparable part to this S/C and shall be equally binding upon both parties. |
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The Buyer: |
The Seller: |
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JAMES BROWN INC. |
Shanghai Shenhua Foreign Trade Co., Ltd. |
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James Brown |
王鴻 |
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Signature |
簽署 |
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Please return one copy for our file |
2.國(guó)外開來的有錯(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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