外贸单证实务 复习题

一、填空题

1.出口业务中，国外客户往往要出口方提供“GSP”产地证“。在我国这种证书的签发机构是( )。

2.根据《UCP600》，信用证中货物的数量规定有“约”、“大约”、“近似”或类似意义的词语时，应理解为其有关数量增减幅度不超过( ) 。

3. 信用证若未注明汇票的付款人，根据《UCP600》，汇票的付款人应是( ) 。 4. 根据《UCP600》，信用证的第一付款人是( ) 。 5. 我国海洋运输货物保险条款中的基本险别包括( ) 。

6. 结汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌。其他单据都是以其为依据的单据是( )。 二、判断题

1. 出口的茶叶在装运途中，最大的问题是怕串味。因此，投保货运险时，除投保一切险之外，还应加保串味险。（ ）

2.信用证业务中，有关各方处理的是单据而不是货物。（ ）

3. 信用证是银行应进口商的申请向出口商开出保证付款的凭证，因此，进口商承担第一付款人的责任。（ ）

4. 如果一张汇票上注明“当怀特先生的供货符合标准时，请凭票即付其壹仟美元”，可以认定这是一张无效的汇票。（ ）

5.海运提单具有物权凭证的作用，铁路运单和航空运单也具有该作用。（ ） 6.一切险是平安险、水渍险和一般附加险的合并，但并不包括战争险和罢工、、民变险。（ ）

7.按照中国保险条款，特殊附加险可单独投保。（ ）

8.在国际贸易中，大多使用空白抬头，空白背书的提单，以利于结算的进行。（ ） 9.清洁提单即要求提单本身纸张完好整洁，所填写的内容无任何涂改或不洁之处。（ ）

10. 保险凭证在法律上与保险单不具备同等法律效力。（ ）

11. “单证一致”不仅包括单据的种类和内容必须符合信用证规定，还包括其份数也应符合信用证的规定。（ ）

12. 为保证进口商收货，海运提单必须作成记名抬头。（ ） 13. 商业中的货物描述要求必须与信用证的描述逐字对应。（ ） 14. 共同海损通常由承运人、货主、船舶三方分摊。（ ） 三、选择题

1. 某平年1月31日出具的汇票上写明“At one month after date pay to …” ,则该汇票的到期日为当年的（ ）。

月1日 月2日 月3日 月28日

2. 汇票的付款期限的下述记载方式中, ( ) 必须由付款人承兑后才能确定具体的付款日期.

A. at sight

B. at XX days after sight

D. at XX days after shipment

C. at XX days after date

3. 信用证的第一付款人是（ ）。

A．开证行 B．通知行 C．议付行 D．开证申请人

4. 按照“UCP600”规定，开证行审核单据和决定是否提出异议的合理时间是( )。

A． 收到单据后的5个工作日 B． 收到单据后的7个工作日 C． 收到单据后的8个工作日 D． 收到单据后的10个工作日 5. 在信用证业务中, ( )不必向受益人承担付款的责任.

A． 开证行 B． 保兑行 C． 通知行 D． 付款行 6. 在所有商业单据中处于中心单据地位的是（ ）

A.商业 B.海关 C.海运提单 D.保险单 7. 信用证方式下，的出票人应是（ ）。

A.受益人 B.开证申请人 C.议付行 D.通知行 8. 审单时，正常情况下，签发时间最晚的单据是（ ）。

A.商品检验单 B.货运单据 C.汇票 D. 9. 保单显示“投保一切险”, 表示其中不包括( )承保的范围

A. 平安险 B. 水渍险 C. 一般附加险 D. 特殊附加险 10. 若信用证规定应出运2500台工业用缝纫机，总的开证金额为USD305,000，每台单价为USD120。则出口商最多可发货的数量和索汇金额应为( ) A .2500台，USD300,000 B .2530台，USD303600 C .2540台，USD304,800 D .2500台，USD305,000

11. 除非L / C 特别规定，一般说来， “清洁已装船”运输单据即指( ) A .单据上有on board批注和承运人签章，但没有对货物及/或包装缺陷情况的描述和批注

B .既没有on board批注和签章, 也没有对货物及/或包装缺陷情况的描述和批注 C .单据上注明on deck 字样, 并由承运人签章 D .表明货物已收妥备运且外表无破损

12. L / C规定的最迟装运期为3月25日 ，货物出运后的15天内交单，L / C效期为4月5日。受益人取得的提单上“on board”日期为3月24日，则受益人最迟应于( )交单

A. 4／9 B. 3／25 C. 4／20 D. 4／5

四、单证审核题

SALES CONTRACT

CONTRACT NO.:EUR0070615

Date: June 15,2007 Signed at: BEIJING

Sellers: BEIJING CLOTHING IMPORT &EXPORT CO.,LTD Address:105,CHANGPING ROAD BEIJING,CHINA

Buyers: ALON DEPARTMENT STORE Address: 66,PARF ROAD,STAVANGER,NORWAY Tel: Fax:

This contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the following goods according to the conditions stipulated below: (1)货号、品名及规格 Name of commodity and specifications (2)数量 Quantity (3)单价 (4)金额 Unit price Amount SPORT SUIT 1) Size 7(180cm) Sport Suit 2) Size 9(190cm) Sport Suit 5 000 SETS FOB TIANJIN 1 500 SETS USD 125 USD 52 AS PER PROFORMA INVOICE DATED JUNE 03,2007 Total amount 6 500 SETS USD 177 (5) Packing: Size7 (180cm)Sport Suit: Packed in 1 carton of 10 sets each;

Size 9 (190cm) Sport Suit: Packed in 1 carton of 10 sets each; Packed in one 40 container

(6) Delivery From TIANJIN, CHINA to STAVANGER, NORWAY (7) Shipping marks ALON

STAVANGER C/NO. 1 - UP

(8) Time of Shipment: Latest Date of Shipment Sep. 15, 2007 (9) Partial Shipment: Not Allowed (10) Transshipment: Allowed

(11) Terms of Payment: By Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers. (12) Arbitration :

Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commission in Beijing (or in Shanghai) for arbitration in accordance with its arbitration rules. The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by the losing party.

The Seller: The buyer: 信用证资料

DOCUMENTARY CREDIT

SEQUENCE OF TOTAL * 27： 1／1 FORM OF DOC. CREDIT * 40A: REVOCABLE DOC. CREDIT NUMBER * 20: NW078109 DATE OF ISSUE 31C:

DATE AND PLACE OF EXPIRY * 31D: DATE PLACE NORWAY APPLICANT * 50: ALON DEPARTEMENT STORE

ISSUING BANK 52A: DENNORSKE BANK,

BENEFICIARY * 59: BELLING CLOTHING IMPORT & EXPORT CO. , LTD.

AMOUNT * 32B: CURRENCY CNY AMOUNT 177 AVAILABLE WITH/BY * 41D: BANK OF CHINA

DRA17FS AT 42C: AT SIGHT

DRAWEE 42A PARTIAL SHIPMENTS 43P: ALLOWED TRANSSHIPMENT 43T: NOT ALLOWED LOADING ON BOARD 44A: TIANJING

FOR TRANSPORTATION NO 44B: STAVANGER (NORWAY) LATEST DATE OF SHIPMENT 44C: 2007 - 08 - 20 DESCRIPT OF GOODS 45A: SPORT SUIT

DOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND

66, PARF ROAD, STAVANGER, NORWAY

79, SPERD ROAD STAVANGER, NORWAY

105, CHANGPING ROAD BELLING, CHINA

BY NEGOTIATION

: DENNORSKE BANK, 79, SPERD ROAD STAVANGER,

NORWAY

AS PER PROFORMA INVOICE NO.

EURO 070615 DATED JUNE 15, 2007

CIP STAVANGER

3 COPIES.

+ PACKING LIST, 1 ORIGINAL AND 3 COPIES. + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE. + FULL SET. OF B/L, (3 ORIGINALS AND 3 COPIES) CLEAN

ON

BOARD,

MARKED

\"FREIGHT

PREPAID\"CONSIGNED TO: ALON DEPARTMENT STORE 66, PARF ROAD, STAVANGER, NORWAY

TEL: FAX:

NOTIFY: SAME AS CONSIGNEE

CHARGES 71B: ALL BANKING CHARGES OUTSIDE NORWAY ARE FOR ACCOUNT OF

BENEFICIARY.

PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN

14 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

REIGHT COLLECT”

五、根据已知资料缮制单据 已知资料：

SELLERS: BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD. CHANGPING DISTRICT, BEIJING,CHINA 日期：2007—06—10

客户名称及地址：TS MAPLE COMPANY

19 VTRA ORCHARD ROAD SINGAPORE

付款方式：D／P AT SIGHT

装运信息：班轮运输；提单日期：2007—07—16；

起运港：天津；目的港：新加坡

船名航次：RECKMERS V．768 价格条款：CIF SINGAPORE 货物描述：

SILK BLOUSES Size 7(160cm) 5 000SETS@ USD35．00／SET USDl75 000．00 SILK BLOUSES Size 9(170cm) 6 000SETS@ USD38．00／SET USD228 000．00 装箱情况：Packed in l carton of 20pcs each

项 目： CTNS G．W．(KGS) N．W．(KGS) MEAS(CBM) SILK BLOUSES Size 7(160cm) 250 250KG 200KG 5 CBM SILK BLOUSES Size 9(170cm) 300 450KG 390KG 9 CBM

保险：FOR ll0 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF

PICC DATED 1/1/1981 唛头：N／M

我方收款银行：BANK OF CHINA TIANJIN BRANCH

要求：根据以上资料，在下面表格中缮制汇票、商业、装箱单、保险单各一份。 1．商业与包装单

BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.

CHANGPING DISTRICT,BEIJING,CHINA

COMMERCIAL INVOICE

To:

Invoice No.: Invoice Date:

From:

Quantity To:

Marks and Numbers

Unit Price Amount Description of goods

TOTAL: SAY TOTAL:

BEIJING YILIAN CLOTHING MANUFACTURE CO., LTD.

CHANGPING DISTRICT,BEIJING,CHINA

PACKING LIST

Invoice No.: Seller:

Date:

Buyer:

From to

Marks and No. Description of goods Package G．W．(KGS) N．W．(KGS) MEAS(CBM) TOTAL: SAY TOTAL: 2．保险单

中保财产保险有限公司

The People’s Insurance (Property) Company of China,Ltd.

号码 Invoice No.

保险单号次

海 洋 货 物 运 输 保 险 单

Policy No.

MARINE CARGO TRANSPORTATION INSURANCE POLICY

被保险人： Insured：

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 under mentioned 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 包装 单位 数量 保险金额 Packing Unit Quantity Amount Insured 承保险别 Conditions

货物标记 Marks of Goods

总保险金额： Total Insured: 保费 Premium

Amount

载运输工具 Per conveyanc

开航日期 Slg. on or abt

起运港 Form

e

目的港

To

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 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 here under. Claims, if any, one of the Original Policy which has been issued in 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 日期 Date

在 at

地址： Address：

3.汇票 凭

Drawn under 信用证 第 号

L/C No.

日期 年 月 日

Dated 按 息 付款 Payable with interest@ % per annum 号码 汇票金额 中国 北京 年 月 日 No. Exchange for 19 见票 日后（本 汇 票 之 副 本 未 付）付

At sight of this FIRST of Exchange(Second of exchange being unpaid) Pay to the order of 或其指定人 金额

The sum of 此致

To: