国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案3套.docx
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国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案3套.docx
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国际贸易专业报关与国际货运专业外贸单证操作实务期末试题含答案3套
期末测试题
(一)
一、根据合同审核信用证(4*10=40分)
1.买卖双方签订的合同如下:
QINGDAOIMPORT&EXPORTCO.,LTD
ZHONGSHANROADHEDONGDISTRICT,QINGDAO,CHINA
销售确认书
SALESCONFIRMATION
电话TEL:
02S/CNO.:
ST05-016
传真FAX:
02DATE:
,2013TOMESSRS:
JAE&SONSPAPERSCOMPANY
203LODIAHOTEL0FFICE1546,DONG-GUBUSAN,KOREA
兹经买卖双方同意成交下列商品,订立条款如下:
THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:
唛头
SHIPPINGMARK
货物描述及包装
DESCRIPTIONOFGOODS,PACKING
数量
QUANTITY
单价
UNITPRICE
总值
AMOUNT
KOREA
PAPER
TOBEPACKEDINSTRONGWOODENCASE(S)
100MT
CFRBUSANKOREA
MT
USD39,
装运港LOADINGPORT:
QINGDAOCHINA
目的港DESTINATION:
BUSANKOREA
装运期限TIMEOFSHIPMENT:
,2013
付款条件TERMSOFPAYMENT:
BYIRREVOCABLEL/CATSIGHT
分批装运PARTIALSHIPMENT:
ALLOWED
转船TRANSHIPMENT:
ALLOWED
保险INSURANCE:
TOBEEFFECTEDBYSELLERSCOVERINGALLRISKSFOR10%OVERTHEINVOICEVALUE
买方THEBUYER:
朴信卖方THESELLER:
李丽
JAE&SONSPAPERSCOMPANY青岛进出口公司
QINGDAOI/ECORP.
2.买方开来的信用证如下:
BANKOFKOREALIMITED,BUSAN
SEQUENCEOFTOTAL*27:
1/1
FORMOF*40A:
IRREVOCABLE
NUMBER*20:
S100-108085
DATEOFISSUE31C:
EXPIRY*31D:
DATEPLACEBENEFICIARYCOUNTRY
APPLICANT*50:
JAE&SONSPAPERSCOMPANY
203LODIAHOTEL0FFICE1564,DONG-GU,
BUSAN,KOREA
BENEFICIARY*59:
WONDERINTERNATIONALCOMPANYLIMITED
ZHONGSHANROADHEDONGDISTRICT,
QINGDAO,CHINA
AMOUNT*32B:
CURRENCYHKDAMOUNT39,
AVAILABLEWITH/BY*41D:
ANYBANKINCHINABYNEGOTIATION
DRAFTSAT...42C:
DRAFTAT30DAYSATSIGHT
FORFULLINVOICECOST
DRAWEE42A:
BANKOFKOREALIMITED,BUSAN
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSSHIPMENT43T:
NOTALLOWED
LOADINGINCHARGE44A:
QINGDAOCHINA
FORTRANSPORTTO...44B:
TOKYOKOREA
LATESTDATEOFSHIPMENT44C:
DESCRIPT.OFGOODS45A:
+COMMODITY:
WARPPINGPAPER
PRICETERM:
CIFBUSANKOREA
DOCUMENTSREQUIRED46A:
1.COMMERCIALINVOICEIN3COPIESINDICATINGLCNO.&CONTRACT
2.FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERAND
BLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.
3.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS
4.CERTIFICATEOFORIGININ3COPIES
DETAILSOFCHARGES71B:
ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKARE
FORBENEFICIARY
PRESENTATIONPERIOD48:
DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT
CONFIRMATION*49:
WITHOUT
INSTRUCTION78:
THISCREDITISSUBJECTTOTHEFORDOCUMENTARY
CREDITS(2007REVISION)PUB.
二、根据所给信用证及资料补充单据(3*20=60)
1.信用证资料
开证银行:
STANDARDCHARTEREDBANKTOKYOJAPAN
议付银行:
BANKOFCHINADALIANCHINA
信用证号码:
LC0712-264
开证日期:
有效期:
DATEPLACECHINA
开证申请人:
SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPAN
受益人:
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIANCHINA
总金额:
CURRENCYUSDAMOUNT22,
支付方式:
BYL/CAT30DAYSAFTERSIGHT
分批装运:
NOTALLOWED
转船:
ALLOWED
装运港口:
DALIAN
卸货港口:
TOKYO
最迟装运日:
货物描述:
COLOURTVSET,
800SETSMODEL324,110V,50HZ,
CIFTOKYOPERSET
包装:
ONESETINONECARTON
单据要求:
1.商业发票:
MANUALLYSIGNEDCOMMERCIALINVOICEIN3COPIESSHOWINGS/CNOANDDATE
2.装箱单:
SIGNEDPACKINGLISTIN3COPIES
3.原产地证:
CERTIFICATEOFORIGININTRIPLICATESHOWINGTHE
NAMEOFTHEMANUFACTURER.
4.交单期限:
DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT
5.提单:
FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDEROFSHIPPERSMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT
2.其他相关资料:
发票号码:
01ZH2013发票日期:
,2013
提单号码:
SHYZ092234提单日期:
,2013
船名:
APLPEARLV.730E唛头:
N/M
产地证号:
HZ089216HS:
毛重:
25KGS/CTN净重:
23KGS/CTN
纸箱尺码:
(47*47*38)厘米合同号:
SY870910
箱号:
COSU522809合同日期:
,2013
生产厂家名称:
大连红河电器厂(DALIANHONGHEELECTRICAPPLIANCEFACTORY)
单证员:
林红
期末测试题
(一)参考答案
一、经审核信用证中的不符点如下:
4*10=30
1.信用证的有效期为2013年10月1日早于合同的最迟装运期2013年10月2日.
2.信用证中开证申请人地址与合同不符.
3.信用证规定的币种港币与合同规定的美元不符.
4.信用证规定的贸易术语CIF与合同中的CFR不符.
5.信用证中对汇票的支付日期规定为见票后30天付款,而合同中为即期付款.
6.信用证中对于目的港规定为TOKYO,而合同中规定为釜山.
7.合同中最迟装运日为2013年10月2日之前,而信用证中最迟证装运日为2013年10月31
8合同中允许分批装运和转运,而信用证规定为不允许.
9.信用证中对合同号的记载为ST05-18,与合同ST05-16本身不符.
10.信用证规定提单制为运费托收,与实际操作不符,此合同下应为运费预付.
二、根据所给信用证资及资料补充单据(3*20=60)
1.发票(5*6=30分)
大连红河电器有限公司
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.
商业发票
COMMERCIALINVOICE
Messrs:
(1)
InvoiceNo.:
(4):
01ZH2013
SANTOSTRADECOMPANYLIMITED
355SANJOSEBOULEVARDTOKYOJAPAN
Invoicedate:
(5),2013
S/CNo.:
(6)SY870910
L/CNo.:
(7)LC0712-264
Exporter:
(2)
TermsofPayment:
(8)
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIANCHINA
Transportdetails:
(3)
FROMDALIANTOTOKYOBYSEA
Marks&Nos.
Descriptionofgoods
Quantity
UnitPrice
Amount
(9)
(10)
(11)
(12)
(13)
N/M
COLOURTVSET,
MODEL324,110V,50HZ,
800SET
CIFTOKYOPERSET
USD
(14)SAYUSDOLLAREIGHTYTHOUSANDSONLY
大连红河电器有限公司(章)
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.
(15)林红
Shipper
(2)
B/LNo.
(1)
SHYZ092234
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96GAOJISTREETXIASHA,DALIANCHINA
泛亚航运有限公司
PAN-ASIASHIPPINGCO.,LTD
Consignee(3)
BILLOFLADING
TOORDEROFSHIPPER
ORIGINAL
RECEIVEDinexternalapparentgoodorderandconditionexceptas
Notifyparty(4)
otherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthe
APPLICANT
container.Theweight,measure,marks,numbers,quality,contentsand
valuementionedinthisBillofLadingaretobeconsideredunknown
unlessthecontraryhasexpresslyacknowledgedandagreedto.The
signingofthisBillofLoadingisnottobeconsideredassuchanag-
Pre-carriageby
OceanVesselVoy.No.
reement.OnpresentationofthisBillofLadingdulyendorsedtothe
(5)APLPEARLV.730E
CarrierbyoronbehalfoftheHolderofBillofLading
Portofloading
Portoftransshipment
PortofDischarge
Placeofdelivery
(6)DALIAN
(7)TOKYO
Marks&Nos.
No.&kindof
Descriptionofgoods
Grossweight
Measurement
ContainerNo.
packages
(10)
(11)
(12)
(8)
(9)
COLOURTVSET
25KGS/CTN
(47*47*38)/CTN
N/M
800CTN
MODEL324,110V,50HZ,
TotalNo.ofcontaineroro-
therpkgsorunits(inwords)
(13)SAYEIGHTHUNDREDCARTONSONLY
Fordeliveryofgoodspleaseapplyto:
Freight&charges(14)
TOLLGLOBALFORWARDINGLTD.
FREIGHTCOLLECT
0-2-1HARBOURWAY
FUKUOKA,JAPAN
TEL:
0512-58109212
Exrate
Prepaidat
Payableat
Placeanddateofissue:
(15)DALIAN,2013
Totalprepaid
No.ofB(s)/L
Signedby
PAN-ASIASHIPPINGCO.,LTD
SHANGHAIBRANCH
THREE
LadenonboardtheVessel:
Asagentforthecarrier
赵柳
Date:
赵
Pan-AsiaShippingCo.,Ltd
By:
PAN-ASIASHA
2.提单:
(5*6=30分)
期末测试题
(二)
一、根据合同审核信用证(40*10=40分)
1.买卖双方签订的合同如下:
SHANGHAITOOLIMPORT&EXPORTCO.,LTD
51,RENMINROADSHANGHAI,CHINA
销售确认书S/CNO.:
TXT264
SALESCONFIRMATIONDATE:
,2013
电话TEL:
传真FAX:
TOMESSRS:
MAMUTENTERPRISESAVCOMPANY
TARRAGONA57-4,MONTREAL,SPAIN
兹经买卖双方同意成交下列商品,订立条款如下:
THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:
唛头
SHIPPINGMARK
货物描述及包装
DESCRIPTIONOFGOODS,PACKING
数量
QUANTITY
单价
UNITPRICE
总值
AMOUNT
TXT264
MONTREALC/
HANDTOOLS
HT200S
HM250E.300E
HM200TBS
PACKEDINONECARTONOF10SETEACH
300SET
1000SET
500SET
CFRMONTREAL
USD
USD
USD
USD
USD
USD
TOTAL
1800SET
USD
装运港LOADINGPORT:
SHANGHAIPORT
目的港DESTINATION:
MONTREALPORT
装运期限TIMEOFSHIPMENT:
LATESTDATEOFSHIPMENT,2013
付款条件TERMSOFPAYMENT:
IRREVOCABLEL/CATSIGHT
分批装运PARTIALSHIPMENT:
PROHIBITION
转船TRANSHIPMENT:
PROHIBITION
保险INSURANCE:
TOBEEFFECTEDBYSELLERSFOR110%OFFULLINVOICEVALUECOVERINGALLRISKSANDWARRISK.
买方THEBUYER:
ROBERT卖方THESELLER:
张敏
MAMUTENTERPRISESAVCOMPANY上海工具进出口公司
SHANGHAITOOLI/ECORP.
2.买方开来的信用证如下所示:
SEQUENCEOFTOTAL*27:
1/1
FORMOFDOC.CREDIT*40A:
IRREVOCABLE
DOC.CREDITNUMBER*20:
FJ0788
DATEOFISSUE31C:
130318
EXPIRY*31D:
DATE130310PLACECHINA
APPLICANT*50:
MAMUTENTERPRISESAVCOMPANY
TARRAGONA57-4,MONTREAL,SPAIN
BENEFICIARY*59:
SHANGHAITOOLIMPORT&EXPORTCO.,LTD
31,RENMINROADSHANGHAI,CHINA
AMOUNT*32B:
CURRENCYUSDAMOUNT
AVAILABLEWITH/BY*41D:
ANYBANKINCHINA
BYNEGOTIATION
DRAFTAT…42C:
AT30DAYSAFTERSIGHT
FORFULLINVOICEVALUE
PARTIALSHIPMENT43P:
PROHIBITION
TRANSSHIPMENT43T:
PERMITTED
PORTOFLOADING44E:
SHANGHAI
PORTOFDISCHARGE44F:
TORONTO
LATESTDATEOFSHIP.44C:
,2013
GOODS45A:
HANDTOOLSASPERS/CNOTXT264
FOBMONTREAL
DOCUMENTSREQUIRED46A:
+COMMERCIALINVOICE,2ORIGINALAND4COPIES.
+FULLSETOfB/LCLEANONBOARDMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTCOLLECT“ANDNOTIFYAPPLICANT.
+PACKINGLIST,2ORIGINALAND4COPIES
+INSURANCEPOLICYORCERTIFICATEBLANKENDORSEDFOR130PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISK.
DETAILSOFCHARGES71B:
ALLBANKCHARGESOUTSIDESPAINAREFORTHE
ACCOUNTOFTHEBENEFICIARY
PRESENTATIONPERIOD48:
WITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUT
WITHINTHEVALIDITYOFTHECREDIT
CONFIRMATION*49:
WITHOUT
INSTRUCTION78:
THISCREDITISSUBJECTTOTHEFORDOCUMENTARY
CREDITS(2007REVISION)PUB.NO600
二、根据所给信用证及资料补充单据(3*20=60)
1.信用证资料
开证银行:
STANDARDCHARTEREDBANKTOKYOJAPAN
议付银行:
BANKOFCHINADALIANCHINA
信用证号码:
LC0712-264
开证日期:
有效期:
DATEPLACECHINA
开证申请人:
SANTOSTRADECOMPANYLIMITED355SANJOSEBOULEVARDTOKYOJAPAN
受益人:
DALIANHONGHEELECTRICAPPLIANCECO.,LTD.96
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