国际商务单证缮制与操作试题
（考试时间：6月2日下午16∶00——18∶00）
一、根据下述合同内容审核信用证，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 CONTRACT
The Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012 Signed At: Shanghai China The Buyer: DESEN EUROPE GMBH
Address: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY
This Sales Contract is made by and between the Seller and the 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: Description of Goods Quantity Unit Price Amount “RAIKOU” Homewear RH1140 Blue RH1150 Pink DRRW005 Gray DRRW008 Purple AS PER ORDER NO.MY1301 TOTAL 400PCS 400PCS 400PCS 400PCS 1600PCS CIF Hamburg € 5.88 € 6.08 € 5.38 € 5.18 € 2,352.00 € 2,432.00 € 2,152.00 € 2,072.00 € 9,008.00 Total Amount:Say Euro Nine Thousand and Eight Only Packing: 40pcs are packed in one export standard carton Shipping Mark: RAIKOU MT13008 HAMBURG C/No.1-40
Time of Shipment: NOT LATER THAN FEB. 15,2013 Loading Port and Destination: From Shanghai, China to Hamburg, Germany 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 sight, reaching the seller before Dec. 31，2012, 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 for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981. + Packing List in triplicate.
+ Certificate of Origin issued by China Chamber of Commerce
Signed by:
THE SELLER: THE BUYER:
MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH GU TAO Luty
The Buyer: DESEN EUROPE GMBH
Address: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY 信用证：
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER：00130010018208A1 31C: DATE OF ISSUE：130101 121223
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY：130220 GERMANY130302 50: APPLICANT： DESEN EUROPE GMBH
GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY
59: BENEFICIARY：MATY INTERNATIONAL CO., LTD. MAITY
NO.29 JIANGNING ROAD, SHANGHAI, CHINA 32B: CURRENCY CODE, AMOUNT：USD9008.00 EUR 41A: AVAILABLE WITH…BY…：BANK OF CHINA
BY NEGOTIATION
42C: DRAFTS AT…： 30 DAYS AFTER AT SIGHT 42A: DRAWEE: DESEN EUROPE GMBH
43P: PARTIAL SHIPMENTS: NOT ALLOWED
43T: TRANSHIPMENT: NOT ALLOWED ALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT SHANGHAI, CHINA
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA. 44C: LATEST DATE OF SHIPMENT: 130210 130215
45A: DESCRIPTION OF GOODS AND/OR SERVICES:
1600PCS BABYWEAR “RAIKOU” Homewear
AS PER ORDER NO.MY1301 AND S/C NO.MT13008 CFR HAMBURG CIF HAMBURG
PACKED IN CARTON OF 20PCS 40PCS EACH
+ Certificate of Origin issued by China Chamber of Commerce
46A: DOCUMENTS REQUIRED
+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO.00130010018208A1 AND CONTRACT NO.MT13008
+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT ORDER AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT”PREPAID NOTIFYING 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% 110% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC (1/1/1981).
71B: CHARGES: ALL CHARGES AND COMMISSIONS OUTSIDE CHINA ARE FOR
ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES.
二、根据下面相关资料指出下列进口单据中错误的地方。（24分）
请在答题纸上作答。 相关资料：
买方：QINGDAO ECONOMIC TRADE INT’L CO., LTD. NO. 19，ZHUZHOU ROAD, QINGDAO
卖方：VICTOR MACHINERY INDUSTRY CO., LTD. NO.338，BA DE STREET,SHU LIN CITY, TAIBEI
TEL/FAX:886-2-26689666/26809123 信用证对海运提单的要求：
FULL SET(INCLUDING 3 ORIGINALS AND 3 NON-NEGOTIABLE COPIES) OF CLEAN ON BOARD OCEAN BILLS OD LADING MARKED “FREIGHT PREPAID” MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING APPLICANT WITH ITS FULL NAME AND ADDRESS.
发票号：FU1011103
提单号：KEETAO100933
船名、航次：YM HORIZON UT018NCNC 装船日期：MAY 10,2013
装运港：TAIWAN MAIN PORT 目的港：QINGDAO 唛头： E.T.I QINGDAO NOS.1-2 保险单号：PO9810101
保险单日期：MAY 8,2013 发票金额：USD25200,00
保险金额：按发票金额的110%投保
货物描述：ONE COMPLETE STE OF SHEET CUTTER 毛重：15600KGS 体积：51CBM
包装：PACKED IN TWO WOODEN CASES 贸易术语：CIF QINGDAO 投保险别：
COVERING ALL RISKS AND WAR RISK AS PER CIC. 赔付地点：QINGDAO
1．海运提单（每错1分，共12分）
Shipper Insert Name, Address and Phone TO ORDER VICTOR MACHINERY INDUSTRY CO., LTD. NO.338，BA DE STREET,SHU LIN CITY, TAIBEI TEL/FAX:886-2-26689666/26809123 Consignee Insert Name, Address and Phone B/L No. KEETAO100935 VICTOR MACHINERY INDUSTRY CO.,LTD. NO.338，BA DE STREET,SHU LIN CITY, TAIBEI TEL/FAX:886-2-26689666/26809123 QINGDAO ECONOMIC TRADE INT’L CO., LTD. NO. 19，ZHUZHOU ROAD, QINGDAO Notify Party Insert Name, Address and Phone VICTOR MACHINERY INDUSTRY CO.,LTD. NO.338，BA DE STREET,SHU LIN CITY, TAIBEI TEL/FAX:886-2-26689666/26809123 QINGDAO ECONOMIC TRADE INT’L CO., LTD. NO. 19，ZHUZHOU ROAD, QINGDAO Ocean Vessel Voy. No. Port of Loading YM HORIZON UT018NCNC Port of Discharge QINGDAO TAIWAN PORT Port of Destination MAIN KEELUNG QINGDAO Marks & Nos. Container / Seal No. No. of Containers or Packages QINGDAO Description of Goods Gross Weight Kgs Measurement E.T.I QINGDAO NOS.1-5 ONE COMPLETE STE OF SHEET WOODEN CUTTER 15，600KGS CASES 52 51CBM COLLECT NOS.1-2 FREIGHT Description of Contents for Shipper’s Use Only (Not part of This B/L Contract) Total Number of containers and/or packages (in words) SAY TWO WOODEN CASES ONLY Ex. Rate: Prepaid at Payable at Place and date of issue QINGDAO No. of Original B(s)/L QINGDAO MAY. 1308,2013 Signed for the Carrier Total Prepaid THREE (3) TONY LADEN ON BOARD THE VESSEL YM HORIZON UT018NCNC DATE: MAY.13, 2013 BY: TONY
2．保险单（每错1分，共12分） 海 洋 货 物 运 输 保 险 单 MARINE CARGO TRANSPORTATION INSURANCE POLICY Policy No. PO9810107 Invoice No. FU1011108 Insured：QINGDAO ECONOMIC TRADE INT’L CO., LTD. 中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。 This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon. 保险货物项目 Descriptions of Goods 保险金额 Amount Insured 货物标记 Marks of Goods 包装单位 Packing Unit E.T.I QINGDAO 5 WOODEN CASES NOS.1-5 总保险金额： ONE COMPLETE OF SHEET CUTTER USD25200,00 Total Amount Insured: SAY U.S.DOLLARS TWENTY FIVE THOUSAND TWO HUNDRED ONLY. 保费 开航日期 Premium AS ARRANGED Slg. on or abt MAY 13, 2013 承保险别 Conditions 载运输工具 Per conveyance S.S YM HORIZON UT018NCNC COVERING ALL RISKS AND WAR RISK AS PER CIC DATED 01/01/1981. 起运港 目的港 Form QINGDAO To KEELUNG 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。 In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in two original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 赔款偿付地点 Claim payable at KEELUNG IN USD 日期 亚洲保险有限公司台北分公司 Date MAY 15,2013 ASIA INSURANCE CO., LTD.,TAIBEI BRANCH LUCY 三、根据所给资料缮制下列单据。（共40分）
请在答题纸上作答。
出口商：TIANJIN TECHSUN CO., LTD.
60 DONG FENG EAST ROAD , TIANJIN , CHINA
进口商：VESTE BEYAS ESYE SAN. TIC.A.S
ORGANIZE SANAY BOLGEST 45030, MANISA, TURKEY
开证行：ASYA KATILIM BANKASI A.S. ISTANBUL, TURKEY 信用证号：901L/C2519031 开证日期：2013年4月20日 发票日期：2013年5月12日 发票号：TECH126
合同号：TECH1305 装运港：TIANJIN, CHINA 目的港：IZMIR, TURKEY 运输标志：VESTE
TECH126
IZMIR C/No.1-1000 货名：CONDENSER 数量：20000 PCS
包装：纸箱装，每箱20PCS 毛重：7600KGS 净重：7400KGS 体积：58CBM
单价： USD 12.00/PC CIF IZMIR 付款期限：见票后60天 授权签署人：风光
1．汇票（10分）
BILL OF EXCHANGE
凭
Drawn Under
日期 DATED号码 No.
（1）
（3）
（4）
不可撤销信用证
Irrevocable L/C
No.
支 取 Payable With interest @ 汇票金额 （5） Exchange for 见票 At
% 按
（ 2）
息
付款
中国上海 Shanghai，China
Being unpaid) Pay to the order of
（7）
（6）
日 后 (本 汇 票 之 副 本 未 付) 付 交
sight of this FIRST of Exchange (Second of Exchange
金额
the sum of 此致 To
（8）
（9）
（10）
2．商业发票（15分）
TIANJIN TECHSUN CO., LTD.
60 DONG FENG EAST ROAD , TIANJIN , CHINA
COMMERCIAL INVOICE
TO：(1) INVOICE NO.(2) DATE: (3) L/C NO. (5)
FROM (6) TO (7) BY (8) MARKS & NUMBERS (9) S/C NO. (4)
DESCRIPTION OF GOODS (10) QUANTITY (11) UNIT PRICE (12) AMOUNT (13) (14) TOTAL AMOUNT: （15）
3．装箱单（15分）
TIANJIN TECHSUN CO., LTD.
60 DONG FENG EAST ROAD , TIANJIN , CHINA
PACKING LIST
TO：(1) INVOICE NO.(2) DATE: (3) L/C NO. (5)
FROM (6) TO (7) BY SEA MARKS & DESCRIPTION QUANTITY PACKAGE NUMBERS OF GOODS (8) (9) (10) (11) S/C NO. (4)
G.W. (12) N.W. (13) MEAS. (14) (15) TOTAL : TIANJIN TECHSUN CO., LTD 风光
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