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2017國際商務單證員考試審證複習題及答案

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  1.買賣合同:

2017國際商務單證員考試審證複習題及答案

   上海神華外貿有限公司

SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.

No. 941 Jiaozhou Road Shanghai China

銷售確認書

SALES CONFIRMATION

To:

JAMES BROWN INC

No.:

SJ2012-JB02

304-310 FINCH STREET

Date:

20 MAR. 2012

TORONTO

CANADA

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

terms and conditions stipulated below:

Art. No.

Name of commodity
  and specifications

Quantity

Unit Price

Amount

CIF TORONTO

VALVE SEAT INSERT

TR5234

3000PCS

USD5.00/PC

USD15000.00

TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY.

Time of shipment:On or before 15 JUN 2012

Shipping Marks:JAMES / SJ2012-JB02 / TORONTO / NO. 1-60

Loading port and destination:FromSHANGHAItoTORONTO

Packing:50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.

Insurance:To be effected by the Sellers at 110 percent of the invoice value covering all risks as per

ICC dated 01/01/2009.

Terms of payment:By 100 percent value irrevocable letter of credit available by sight draft with trans-

shipment and partial shipments allowed, to reach the Sellers before30 APR., 2012

mentioning relative S/C number remaining valid for negotiation in China until the

15th days after the shipment validity. The terms and conditions in the L/C should be

strictly in accordance with those in this S/C.

Remarks:The General Terms & Conditions and Remarks on the back page of this S/C constitute an

inseparable part to this S/C and shall be equally binding upon both parties.

The Buyer:

The Seller:

JAMES BROWN INC.

Shanghai Shenhua Foreign Trade Co., Ltd.

James Brown

王鴻

Signature

簽署

Please return one copy for our file

  2.國外開來的.有錯誤的信用證:

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

  經稽核,信用證上的錯誤有:

1.到期地點錯(31D)

按照合同信用證應該是裝運後15天在中國到期,應改為:120630 IN CHINA。

2.受益人名稱錯(50)

按照合同,受益人名稱應該是:SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。

3.信用證幣制錯(32B)

按照合同,應該是美元USD,應改為:USD15000,00。

4.匯票期限錯(42C)

按照合同,應該是即期議付信用證,應改為:DRAFT AT SIGHT。

5.目的港錯(44F)

按照合同,目的港是多倫多,不是溫哥華,應改為:TORONTO, CANADA。

6.裝運日期錯(44C)

按照合同,最遲裝運日是1208年6月15日,應改為:120615。

7.貨物描述錯(45A)

品名是:VALVE SEAT INSENT,貿易術語不能省略,也不可以省略諸如合同號碼等合同上規定要顯示的內容。應改為:VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。

8.提單份數錯(46A第1條)

一般情況下提單應該是“整套”,也就是FULL SET或3/3 SET,應改成:FULL SET

ORIGINAL …… 或3/3 SET ORIGINAL ……。

9.保單加成錯(46A第3條)

按照合同,保險金額是發票金額的110%,應改成AT 110 PERCENT OF THE INVOICE

VALUE。

10.交單期錯(48)

合同規定交單期是15天,應改為:15 DAYS …… 。