2017国际商务单证员考试审证复习题及答案
1.买卖合同：
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上海神华外贸有限公司 |
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SHANGHAI SHENHUA FOREIGN TRADE CO., LTD. |
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No. 941 Jiaozhou Road Shanghai China |
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销售确认书 |
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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 |
王鸿 |
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Signature |
签署 |
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Please return one copy for our file |
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2.国外开来的.有错误的信用证：
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
经审核，信用证上的错误有：
1.到期地点错(31D)
按照合同信用证应该是装运后15天在中国到期，应改为：120630 IN CHINA。
2.受益人名称错(50)
按照合同，受益人名称应该是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。
3.信用证币制错(32B)
按照合同，应该是美元USD，应改为：USD15000,00。
4.汇票期限错(42C)
按照合同，应该是即期议付信用证，应改为：DRAFT AT SIGHT。
5.目的港错(44F)
按照合同，目的港是多伦多，不是温哥华，应改为：TORONTO, CANADA。
6.装运日期错(44C)
按照合同，最迟装运日是1208年6月15日，应改为：120615。
7.货物描述错(45A)
品名是：VALVE SEAT INSENT，贸易术语不能省略，也不可以省略诸如合同号码等合同上规定要显示的内容。应改为：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。
8.提单份数错(46A第1条)
一般情况下提单应该是“整套”，也就是FULL SET或3/3 SET，应改成：FULL SET
ORIGINAL …… 或3/3 SET ORIGINAL ……。
9.保单加成错(46A第3条)
按照合同，保险金额是发票金额的110%，应改成AT 110 PERCENT OF THE INVOICE
VALUE。
10.交单期错(48)
合同规定交单期是15天，应改为：15 DAYS …… 。
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