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温故而知新，下笔如有神
近年国际商务单证员考试缮制与操作专项考题训练
一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见（36分）。
请在答题纸上作答。
合同：
SALES CONFIMATION
Contract No. YM0806009
Date: June 05, 2011
The Seller: Tianjin Yimei International Corp.
Address: 58 Dongli Road Tianjin, China
The Buyer: VALUE TRADING ENTERPRISE, LLC
Address: Rm1008 Green Building Kuwait
This Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:
Specification of Goods
Quantity
Unit price
Amount
Man’s Wind Breaker
Style No. YM082
Colour: Black
Khaki
2500PCS
2500PCS
CIFC5 KUWAIT
USD15.10/PC
USD15.10/PC
USD37750.00
USD37750.00
TOTAL
5000PCS
USD75500.00
TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.
Packing: 20pcs are packed in one export standard carton.
Shipping Marks: VALUE
ORDER NO. A01
KUWAIT
C/No. 1-UP
Time of Shipment: Before AUGG. 10, 2011
Loading Port and Destination: From Tianjin, China to Kuwait
Partial shipment: Not allowed
Transshipment: Allowed
Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment: By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
remaining valid for negotiation in China for further 15 days after the effected
shipment. L/C must mention this contract number. L/C advised by BANK OF
CHINA. All banking charges outside China (the mainland of China) are for
account of the Drawee.
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order
blank endorsed notifying the applicant.
+ Insurance Policy in duplicate endorsed in blank.
+ Packing List in triplicate.
+ Certificate of Origin issued by China Chamber of Commerce.
Signed by:
THE SELLER: THE BUYER:
Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLC
Jack Julia
信用证：
27: SEQUENCE OF TOTAL: 1/1
40A: FORM OF DOC. CREDIT: IRREVOCABLE
20: DOC. CREDIT NUMBER: KR369/03
31C: DATE OF ISSUE: 110619
40E: APPLICABLE RULES: UCP LATEST VERSION
31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT
51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.
RM1008 GREEN BUILDING KUWAIT
50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.
YARIMCA, KOCAELI 41740, IZMIT, TURKEY
59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.
58 DONGLI ROAD TIANJIN, CHINA
32B: CURRENCY CODE, AMOUNT: USD71500.00
41A: AVAILABLE WITH … BY: BANK OF CHINA
BY NEGOTIATION
42C: DRAFTS AT …: 90 DAYS AFTER SIGHT
42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC
43P: PARTIAL SHIPMENTS: NOT ALLOWED
43T: TRANSSHIPMENT: NOT ALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT
44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT
44C: LATEST DATE OF SHIPMENT: 110710
45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER
STYLE NO. YM085
AS PER ORDER NO. A01 AND S/C NO. YM009
AT USD15.10/PC CIF KUWAIT
PACKED IN CARTON OF 20PCS EACH
46A: DOCUMENTS REQUIRED
+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. AND
CONTRACT NO.
+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO
APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT”
NOTIFY THE APPLICANT
+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:
TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS
WEIGHT, NET WEIGHT AND MEASUREMENT.
+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A
LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.
+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%
INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981)
71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF
BENEFICIARY INCLUDING REIMBURSING CHARGES
经审核，信用证存在问题如下：
1．31D信用证到期时间错，应该是110815；
2．31D信用证到期地点错，应该是CHINA；
3．50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；
4．59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；
5．32B金额错，应该是USD75500.00；
6．42C汇票期限错，应该是60 DAYS AFTER SIGHT；
7．42A汇票付款人错，应该是开证银行；
8．43T转运要求错，应该是ALLOWED；
9．44E装运港错，应该是TIANJIN, CHINA；
10．44F卸货港错，应该是KUWAIT；
11．44C最晚装运日错，应该是110731；
12．45A货物名称错，应该是MEN’S WIND BREAKER；
13．45A合同号码错，应该是YM0806009；
14．45A贸易术语错，应该是CIFC5KUWAIT；
15．46A第2条提单抬头错，应该是MADE OUT TO ORDER；
16．46A第2条提单运费显示错，应该是FREIGHT PREPAID；
17．46A第5条保单加成错，应该是FOR 110% INVOICE VALUE；
18．71B银行费用错，应该是FOR ACCOUNT OF THE DRAWEE。
二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方（24分）
请在答题纸上作答。
2011年6月20日，上海华联皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出口DOUBLE FACE SHEEPSKIN一批，达成以下主要合同条款：
1. Commodity: DOUBLE FACE SHEEPSKIN
COLOUR CHESTNUT
2. Quantity: 3175.25SQFT(平方英尺)
3. PACKING: IN CARTONS
4. Unit Price: USD7.40/SQFT CIF SEOUL
5. Amount: USD23496.85
6. Time of shipment: During NOV.2011
Port of Loading: SHANGHAI, CHINA
Port of Destination: SEOUL, KOREA
Partial shipment: ALLOWED
Transshipment: PROHIBITED
7. Insurance: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERING
ALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.
8. Payment: BY IRREVOCABLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACH
THE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATION
IN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIPMENT
Document: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.
(2) SIGNED PACKING LIST IN 3 FOLD.
(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUED
TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND
NOTIFY THE APPLICANYT.
(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THE
CHAMBER OF COMMERCE IN CHINA
(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK
FOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OF
CIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THE
SAME AS THE CURRENCY OF CREDIT
相关资料：
(1)信用证号码：MO722111057
(2)合同号码：HL20110315
SVS DESIGN PLUS CO., LTD 国际商务单证员金浩于2011年6月23日向KOOKMIN BANK, SEOUL, KOREA办理申请电开信用证手续，通知行是BANK OF CHINA, SHANGHAI BEANCH
标注蓝色的字就是错误部分。
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
TO: BANK OF CHINA Date: JUNE 25, 2011
Beneficiary(full name and address)
L/C No. MO722111059
SVS DESIGN PLUS CO., LTD.
Contract No. HL20110315
1-509 HANNAMDONG YOUNGSAN-KU,
Date and place of expiry of the credit
SEOUL, KOREA
NOV. 15, 2011 in CHINA
Partial shipment
Transshipment
Issued by teletransmission (which shall be the operative
not allowed
allowed
instrument)
Loading on board/dispatch/taking in charge at/from
Amount (both in figures and words)
SEOUL, KOREA
EUR23496.85
Not late than OCT. 31, 2011
SAY EURO TWENTY THREE THOUSAND FOUR
For transportation to SHANGHAI, CHINA
HUNDRED NINETY SIX POINT EIGHTY FIVE ONLY
Description of goods:
Credit available with ANY BANK IN CHINA
DOUBLE FACE SHEEPSKIN
by negotiation against the documents detailed herein
COLOUR CHESTNUT
and beneficiary’s draft for 100% of the invoice value
3175.25PCS
AT SIGHT
Packing: IN GUNNY BAGS
drawn on US.
CFR
Documents required: (marked with ×)
1. (×) Signed Commercial invoice in 5 copies indicating invoice No., contract No.
2. (×) Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed,
marked “freight” (×) to collect / ( )prepaid showing freight amount notify the applicant.
3. (×) Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in
currency of the draft, blank endorsed, covering (×)Ocean Marine Transportation / ( )Air Transportation
/ ( ) Over Land transportation All risks.
4. (×) Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and
packing conditions as called for by the L/C.
5. ( ) Certificate of Quantity / Weight in____ copies issued by an independent surveyor at the loading port,
indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.
6. ( ) Certificate of Quality in____ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).
7. ( ) Beneficiary’s Certified copy of FAX dispatched to the accountee within____ after shipment advising ( )
name of vessel / ( ) date, quantity, weight and value of shipment.
8. ( ) Beneficiary’s Certificate certifying that extra copies of the documents have been dispatched according to
the contract terms.
9. ( ) Shipping Company’s Certificate attesting that the carrying vessel is chartered or booked by accountee or
their shipping agents.
10. (×) Other documents, if any:
a) Certificate of Origin in 3 copies issued by authorized institution.
Additional Instructions:
……………………
Advising bank:
KOOKMIN BANK, SEOUL, KOREA
三、根据所给资料缮制商业发票、原产地证明、保险单(共40分)
请在答题纸上作答。
出口商(托运人)：DAYU CUTTING TOOLS I/E CORP
774 DONG FENG EAST ROAD，TIANJIN，CHINA
进口商(收货人)：FAR EASTERN TRADING COMPANY LIMITED
336 LONG STREET NEW YORK
发票日期：2011年5月15日
发票号：X118
合同号：MK007
信用证号；4I-19-03
装运港：TIANJIN
中转港：HONGKONG
目的港：NEWYORK
运输标志：FETC
MK007
NEW YORK
C/No.1-UP
货名：CUTTING TOOLS
数量：1500 SETS
包装：纸箱装，每箱3 SETS
单价：CIF NEW YORK USD 128/SET
原产地证书号：IBO12345678
商品编码：1297 0400
保险单号：ABX999
保险单日期：2011年5月18日保险加成率：10％
提单日期：2011年5月20日
船名航次：HONGXING V.777
险别：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982
赔付地点：NEW YORK IN USD
1．商业发票（15分）
COMMERCIAL INVOICE
TO: (1)
INV. NO.
(2)X118
FAR EASTERN TRADING COMPANY LIMITE
