1、1外贸单证实务试卷（三）一、单项选择题（每题 1 分，共 15 分）1所谓象征性交货是指卖方的交货义务为 ( )。A不交货 B既交单又实际交货C凭单交货 D实际性交货2以 CIF 价格术语成交的合同，货物运输保险由卖方办理，所以货物在装运前所产生的损坏应由( )承担。A卖方和买方 B卖方C买方 D保险公司3以 CIF 价格术语成交的合同，出口货物运输和出口货物运输保险应由（ ） 。A卖方和买方办理 B均由卖方办理C均由买方办理 D买方和卖方办理4下列出口商品单价的正确表示是（ ） 。A每件 250 美元 B每件 250 美元 CIF 日本C每件 250 美元 CIF 广州 D每件 250 美元
2、 FOB 德国5支付给中间商的酬金叫（ ） 。A预付款 B折扣C佣金 D定金6国际贸易中使用的票据主要有汇票、本票和支票，其中（ ）使用最多。A汇票 B本票C支票 D汇票和本票7出票人签发支票时，应在付款银行存有不低于票面金额的存款。如果存款低于票面金额，这种支票称之为（ ） 。A空头支票 B划线支票C现金支票 D转账支票8国际贸易的货款结算可以采用多种支付方式，其中建立在银行信用基础上的方式有( )。A电汇 B票汇C托收 D信用证 9汇票的收款人有三种填写方式，根据我国票据法的规定，其中凡签发（ ）的汇票无效。A. 限制性抬头 B. 指示性抬头 C持票人或来人抬头 D. 记名抬头10承兑是指
3、汇票付款人承诺对远期汇票承担到期付款责任的行为。我国票据法规定，自收到提示承兑汇票之日起（ ）内，付款人须做出承兑。A. 3 日 B. 4 日C. 5 日 D. 6 日11可转让信用证必须由开证行在证中注明“可转让”字样，其可转让（ ） 。A1 次 B. 2 次C. 3 次 D. 4 次 12如果信用证没有规定最晚交单期，一般为装期后（ ） 。A10 天 B. 15 天2C. 20 天 D. 21 天13出口商须填写（ ） ，委托货代向船运公司办理租船订舱手续。A海运货物运输合同 B海运货物委托书C装运单 D装货单14出口货物在港口装船后，由船长或大副签发收货单，船运公司凭收货单或通过货代向出
4、口商签发（ ） 。A已装船海运提单 B提单C已装船清洁提单 D待装船提单15货物装船后，出口商持全套出口结汇单据送至（ ）进行议付。A开证行 B议付行C付款行 D银行二、多项选择题（每题 2 分，共 10 分）( )1、根据2000 通则 中，FOB,CFR,CIF 术语仅适应于海运或内河运输，如果双方当事人无意以船舷为界交货，则应改用_术语。A. FAS B. FCA C. CPT D. CIP( )2、下面托运单栏目中，须由船公司填写的是_.A . 提单编号 B 船名.C. 船期 D. 托运单编号( )3、在国际货物买卖过程中，商品价格通常包括的内容是_A. 计价货币 B. 计量单位 C.
5、 单位金额 D.国际贸易术语( )4、商业发票的作用主要有_.A.进出口报关完税必不可少的单据 B.是全套单据的中心C.是结算货款的依据 D.是物权凭证( )5、装运期的规定办法通常有_A.规定某月内装运 B.规定在收到信用证后若干天C.规定在某一天装运完毕 D.规定跨月装运 三、判断题（每题 1 分，共 10 分）（ ）1.UCP500 规定，凡“约” ， “大约”用于信用证金额，数量和单价时，可解释为有 10的增减。（ ）2.佣金可分为明佣和暗佣。（ ）3.如按 CIF 贸易术语成交的贸易合同，出口货物在运输途中灭失，即使出口商提供了信用证规定的全套单据，出口商仍有权拒收货款。（ ） 4.
6、买方来电表示接受卖方发盘，但要求将 D/P 即期改为 D/P 远期，卖方缄默，此时合同成立。（ ）5.如合同未规定卖方在货物装船后向买方发装运通知，卖方就没有该义务。（ ）6.关于逾期接受， 公约规定，逾期接受是否有效，关键看发盘人如何表态。（ ）7.根据 UCP500 的规定，交单议付时，银行一般不接受早于开证日的单据。（ ）8.FOB 价格条件下，一般都由买方负责出口清关，支付关税。（ ）9.汇付是付款人主动通过银行等将款项交收款人的支付方式，所以属于商业信用，而托收通常由银行托收，因它属于银行信用。3（ ）10.在有效期之内，如果发生开证行倒闭或拒付，保兑行可以向受益人追索。四、案例题（
7、每题 5 分，共 15 分）1某公司与日商签订一份出口销售合同，合同的标的是 APPLE WINE （苹果酒） 。日商来证中描述的品名是 CIDER （苹果酒） 。卖方按信用证规定如期装运，并安全到达目的地。由于当时苹果酒市场的价格较大幅度走低，日商以单据与信用证规定的品名不同，不接受货物并拒绝付款。试分析其原因和教训。2. 上海某进出口公司对日本出口 1 00000 公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限内，在大连、新港各装 500000 公吨于同一航次的“奋发”号船上，提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。请问：这是否导致单证
8、不一？为什么？3我方同外商洽谈一笔出口业务，双方同意以 CIF 价格条件成交，并就具体价格达成一致。签约时，客户认为该批货物季节性强，因此要求在合同订明：“卖方须于当年 10 月份在中国上海港装运，并保证货物于 11 月底之前到达目的地。否则，买方有权撤销合同并要求损害赔偿” 。请问这是 CIF 价格条件吗？为什么？五、操作题（共 50 分）1、根据2000 年通则的规定，就下表各栏内分别填入“买方”或“卖方” 。 （10 分）风险 责任 费用贸易术语 谁承担货装上船后的风险谁办理租船订舱 谁办理保险谁支付到目的港的运费谁支付保险费FOBCFRCIF2、填制开证申请书(20 分)A、资料1.
9、S/C NO：SOT0405127 DATE: APR.26,20052. THE BUYER: SHANGHAI IMPORT & EXPORT TRADE CORPORATION1321 ZHONGSHAN ROAD SHANGHAI, CHINA TEL: 65-64157986 3.THE SELLERS: DenseLight Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN 4. DESCRIPT OF GOODS：100% COTTON KNITTED SKIRT ART NO.H32331 ART NO.
10、 H323325. Amount：USD10750.00 CIF SHANGHAI6. PACKING： PACKED IN 35 CARTONS OF 100PCS EACH7. DELIVERY： BEFORE JUN.30,.2005.8 PORT OF LOADING: OSAKA9 PORT OF DESTINATION: SHANGHAI10. PARTIAL SHIPMENTS: NOT ALLOWED11.TRANSSHIPMENT: ALLOWED12. TERMS OF PAYMENT: IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT.4Th
11、e Buyers Shall Issue An Irrevocable L/C At Sight Before MAY.25,200513. DOCUMENTS：1） Three copies of Signed Commercial Invoice indicating contract number.2）Three copies of Packing List.3） Two copies of Certificate of Quality issued by manufacture .4）within 12 hours after the goods are completely load
12、ed, the Seller shall FAX to notify the Buyer of the contract number, name of commodity, quantity, gross weight, B/L No. and the date of delivery.5）Full set of clean on board ocean Bill of Lading made out to order of shipper, and marked freight prepaid and showing freight amount.6) Insurance Policy F
13、or 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller14.开证形式： 电开16.银行及账号：中国银行上海分行 45781235B、填开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA Date:L/C No.Ex Card No.Contract No.Beneficiary (full name and address )Date and place of expiry of the creditParti
14、al shipmentsallowed not allowedTransshipmentallowed not allowed Issue by airmail With brief advice by teletransmission Issue by express delivery Issue by teletransmission ( which shall be the operative instrument )Loading on board/dispatch taking in change at/from not later thanfor transportation Am
15、ount ( both in figures and words ) Credit available with by sight payment by acceptance by negotiation by deferred payment atagainst the documents detailed herein and beneficiarys draft for % of the invoice valueat /onDescription of goodsPacking: FOB C&F CIFor other termsDocuments required: ( marks
16、with X )1. ( ) Signed Commercial Invoice in copies indicating L/C No. and Contract No.2. ( ) Full set of clean on board ocean Bills of Landing made out and blank endorsed, marked“freight to collect/ prepaid showing freight amount” notifying3. ( ) Air Waybills showing “freight to collect/ prepaid inc
17、luding freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( ) Insurance Policy/Certificate in copes for % of the invoice value showing claims payable in Chinain currency of the draft, blank endorsed, covering ( Ocean Marine Transportation / Air Transportation / Over Land Tra
18、nsportation ) All Risks, War Risks.6. ( ) Parking List / Weight Memo in copies issued by the quantity / gross and the weights of each packing andpacking condition as called by the L/C.7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port,indicating the a
19、ctual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) Certificate of Quanlity in copies issued by manufacturer / public recognized surveyor / 9. ( ) Beneficiarys certified copy of cable dispatched to the accountees within hours after shipment 5大连进出口贸易公司advising na
20、me of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. ( ) Beneficiarys Certifying that extra copies of the documents have been dispatched according to the contract terms.11. ( ) Shipping Cos Certificate attesting that carrying vessel is chartered or booked by accou
21、ntee or their shippingagents:Additional instructions:1. ( ) All banking charges outside the opening bank are for beneficiarys account.2. ( ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit.3. ( ) Third party as shipper
22、is not acceptable. Short Form / Blank Back B/L is not acceptable.4 .( ) Both quantity and amount % more or less are allowed.5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or its agent.Account No.
23、 : with (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: ( with seal ) 3、审证：根据以下合同内容审核信用证，找出不符点并进行修改.（20 分）大连进出口贸易公司DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACT TEL：65788877 S/C NO：HX050264FAX：65788876 DATE:： Ja
24、n.11,2005 TO MESSRE:： TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA, JAPAN Dear Sirs,We hereby confirm having sold to you the following goods on terms and conditions as specified below:DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNTCOTTON DISHCLOTHART NO.HX80ART NO.HE27Packed in250 cartons5000 PCS5000 PCSC
25、FR OSAKAUSD 5.20USD 5.00USD 2 6000.00USD 2 5000.00LOADING PORT: DALIANDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: IRREVOCABLE LETTER OF CREDIT AT SIGHT.TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005THE BUYER: THE SELLER:KAMLA CORPORATION DALIAN IMPORT
26、& EXPORT TRADE CORPORATION高田一郎 童莉6B、信用证SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 33416852DATE OF ISSUE 31 C ： 050105DATE AND PLACE OF EXPIRY *31 D ： DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 ： FUJI BANK LTD1013,SAKULA TOKYO ,JAPAN
27、ISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA TOKYO ,JAPANBENEFICIARY *59 ：DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINAAMOUNT *32 B ：CURRENCY USD AMOUNT 5100.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT 15 DAYS AFTER SIGHTFOR FULL INVOIC
28、E COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：ALLOWEDTRANSSHIPMENT 43 T ：PROHIBITEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：MAY.16, 2005DESCRIPT OF GOODS 45 A ： COTTON DISHCLOTHART NO.HX80 5000PCS USD 5.20/PCART NO.HE27 5000PCS USD
29、5.00/PCCFR DALIAN DOCUMENTS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT
30、TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKSCHARGES 71B ： ALL BANKING CHARGES OUTSIDE JAPAN7ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR P
31、RESENTATION 48 ：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OFTHE CREDIT.根据销售合同的内容审核题中信用证，找出信用证中的不符点，并在下面详细列出：外贸单证实务试卷（三）答案一、单项选择题（每题 1 分，共 15 分）1.C 2.B 3.B 4.B 5.C 6.A 7.A 8.D 9.C 10.A 11.A 12.D 13.B 14.C 15.B二、多项选择题（每题 2 分，共 10 分）1.BCD 2.ABC 3.ABCD
32、 4.ABC 5.ABD三、判断题（每题 1 分，共 10 分）1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 四、案例题（每题 5 分，共 15 分）1.答：根本原因是单证不符导致的结果。应吸取的教训是：制单必须以信用证内容为依据，做到单证一致。2答：不会造成单证不一致。因为根据有关规定：同一船只、同一航次中多次装运的货物，即使提单显示不同的装运日期、不同的装运港或不同的提单号，都不能视作分批装运。3答：不是 CIF 价格条件。因为2000 年通则的规定 CIF 贸易术语是象征性交货，即卖方的义务是凭单交货。五、操作题（共 50 分）1、根据2000 年通则的规定，就下表各栏内
33、分别填入“买方”或“卖方” 。 （10 分）风险 责任 费用贸易术语 谁承担货装上船后的风险谁办理租船订舱 谁办理保险谁支付到目的港的运费谁支付保险费FOB 买方 买方 买方 买方 买方CFR 买方 卖方 买方 卖方 买方CIF 买方 卖方 买方 卖方 卖方2、填制开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA Date:MAY.30,20058L/C No.Ex Card No.Contract No. SOT0405127Beneficiary (full name and address )DenseLig
34、ht Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN Date and place of expiry of the creditAUG.15,2005 JAPANPartial shipmentsallowed not allowedTransshipmentallowed not allowed Issue by airmail With brief advice by teletransmission Issue by express delivery Issue by teletransmission ( wh
35、ich shall be the operative instrument )Loading on board/dispatch taking in change at/from SHANGHAInot later than JUN.30,.2005.for transportation OSAKAAmount ( both in figures and words ) USD 10750.00SAY USD TEN THOUSAND SEVEN HUNDRED AND FIFTY ONLY.Credit available with by sight payment by acceptanc
36、e by negotiation by deferred payment atagainst the documents detailed herein and beneficiarys draft for % of the invoice valueat10750.00onDescription of goods100% COTTON KNITTED BLOUSE H32331H32332Packing:PACKED IN 35 CARTONS OF 100PCS EACH FOB C&F CIFor other termsDocuments required: ( marks with X
37、 )1. ( X ) Signed Commercial Invoice in 3 copies indicating L/C No. and Contract No.2. ( X ) Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed, marked “freight to collect/ X prepaid X showing freight amount” notifying3. ( ) Air Waybills showing “freigh
38、t to collect/ prepaid including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( X ) Insurance Policy/Certificate in copes for 110 % of the invoice value showing claims payable in Chinain currency of the draft, blank endorsed, covering ( X Ocean Marine Transportation / A
39、ir Transportation / Over Land Transportation ) All Risks, War Risks.6. ( X ) Parking List / Weight Memo in 3 copies issued by the quantity / gross and the weights of each packing andpacking condition as called by the L/C.7. ( ) Certificate of Quantity / Weight in copies issued by an independent surv
40、eyor at loading port,indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( X ) Certificate of Quanlity in 2 copies issued by X manufacturer / public recognized surveyor / 9. ( X ) Beneficiarys certified copy of cable dispatched to the accountees with
41、in 12 hours after shipment advising name of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. ( ) Beneficiarys Certifying that extra copies of the documents have been dispatched according to the contract terms.11. ( ) Shipping Cos Certificate attesting that carrying
42、vessel is chartered or booked by accountee or their shippingagents:Additional instructions:1. ( X ) All banking charges outside the opening bank are for beneficiarys account.2. ( X ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit.3. ( X ) Third party as ship
