1、外贸单证实务教材技能检测参考答案目 录项目一 单证业务入门 .1任务二 制作单证前的准备工作 .1项目二 信用证方式下的出口单证工 作 .4任务一 认识和审核信用证 .4任务二 制作商业发票和装 箱单 .5任务三 制作托运 单证 .21任务四 制作出 口报检 单证 .23任务五 制作出口报关 单证 .24任务六 申领原产 地证明书 .28任务七 填制投保单证，审核 保险单 .34任务八 审核提单、制作并发 送装 运通知 .37任务九 制作其 他证明 .48任务十 制作 汇票 .51任务十一 单证交付 与归档 .54项目三 信用证方式下的进口单证 工作 .56任务一 申请开立 信用证 .56任务
2、二 审核 单据 .57任务三 填制入 境报检单证 .57任务四 填制入境货物报 关单 .59项目四 非信用证方式下的 出口单证工作 .60任务一 电汇方式下的出口单证工作 .60任务二 托收方式下 的出口单证工作 .640项目一 单证业务入门任务二 制作单证前的准备工作一、翻译以下出口合同销售合同卖方： 合同号码：YH08039山东银海进出口有限公司 日期：2008.12.1中国青岛市金水街 51 号 签约地：中国青岛买方：LINSA PUBLICIDAD, S.A.VALENCIA, 195 Bajos. 08011 Barcelona, Spain本销售合同是由买卖双方共同商定，买方同意购
3、买，卖方同意出售下列商品，条款如下：包装：一个装 1 塑料袋，500 个装一纸箱，总共 26 箱唛头： L.P.BARCELONANOS. 1-26装运时间：2009 年 1 月，海运装运港和目的港：从青岛到西班牙巴塞罗那分批装运和转运：允许保险：由买方承担支付条件：买方应通过一家卖方能够接受的银行，开立一份不可撤销职务的即期信用证，信用证于装运月份前 30 天开抵卖方，在装运后 15 天在中国议付有效。卖方 买方 山东银海进出口有限公司 LINSA PUBLICIDAD, S.A.价格条款商品及规格 数量单价 总价 卡片夹染色牛皮革黑色棕色5000 件8000 件FOB 青岛1.45 美元/
4、件 1.50 美元/件 7,250.00 美元12,000.00 美元19,250.00 美元总价：19,250.00 美元1二、根据以下买卖双方往来信函拟写出口销售确认书Sales ConfirmationS/C No.D2001PA100Date: Mar. 10, 2012 Signed at Beijing, ChinaThe Buyer: Boston Trading Co. Ltd., USAThe Seller: Beijing Light Industrial Products Imp. Art. No.502: 300,000pcs. in 30,000 boxes tota
5、l.45,000 boxes totalPacking: In cartons, Art. No.501: 300 cartons containing 50 boxes of 25pcs/boxes each; Art. No.502: 600 cartons containing 50 boxes of 10pcs/boxes each. 900 cartons total in a 20 foot container.Unit Price: Art. No.501: USD0.71/box ; Art. No.502: USD0.145/box FOB TianjinTotal Amou
6、nt: USD15,000.00 only (Say United States Dollars Fifteen Thousand Only)Shipment: From Tianjin to Boston within 45days after the covering L/C is received by the Seller. partial shipments and transhipment are allowed.Insurance: To be covered by the Buyer.Payment: The Buyer should open through a bank a
7、cceptable to the Seller an irrevocable L/C payable by draft at sight to reach the seller not later than April 2, 2012, valid for negotiation in Beijing, China till the 15th day after the latest date of shipment.Shipping Mark: B. T. C.BostonNo. 1-900Art. No. The Buyer The SellerBoston Trading Co. Ltd
8、. Beijing Light Industrial Products Imp. 70% of proceeds payable by T/T against the fax copy of B/L. The Buyers The SellersLK Footwear Inc. Fujian Xinlong I/E Co., Ltd. 3项目二 信用证方式下的出口单证工作任务一 认识和审核信用证一、根据合同审核下列信用证，然后用英语向开证申请人写一封信，要求修改信用证，并列出须修改的内容。September 16, 2014Dear Sirs, Thank you for you Letter
9、 of Credit No. 07891 dated September 10, 2014. On perusal, we are regret to find that there are some discrepancies which needed to be amended as follows，1. Transshipment should be allowed instead of “not permitted”; 2. According to documents required, please delete “Marine and War Insurance Policy o
10、r Certificate for 110% invoice in duplicate.” 3. It should be “Freight to Collect” but not “Freight Prepaid” in B/L ; Price terms should be FOB Hongkong but not CIF San Francisco; 4. Quantity for Catalogue No.1234 should be 25,000 pcs instead of 250,000pcs.; and the unit price of Catalogue No. 6789
11、should be U.S.$1.035 each instead of U.S.$1.35 each; 5. Presentation period for documents should be within 15 days after the date of shipping documents instead of “within 5 days”.Please see to it that the goods get ready and rush the amendment to us to enable prompt shipment. Yours Faithfully*二、请根据合
12、同对信用证进行审核，将不符点列出并提出改证要求。April. 20, 2014Dear Sirs,Thank you for your Letter of Credit issued by Great Easter Bank Newyork on April. 15, 2014. On perusal, we are regret to find some discrepancies which need to be amended as followed:1. The expiry place of The L/C should read “ in china” instead of “at
13、 our counter”.2. Drawee of the draft should read “issuing bank” instead of “ABC textile Imp./Exp. Corp.”.3. According to documents required, please delete “Full set of Insurance Policy/Certificate”4. It should indicate “Contract No.COT9944” but not “Contract No.COT4499” in commercial invoice.5. Plea
14、se amend the clause of partial shipment to read“Partial shipments permitted but to be effected not later than May 31,2014”As our goods are ready for shipment for quite some time, please see to it that the relevant amendment should reach us without delay.Yours Faithfully*4任务二 制作商业发票和装箱单一、根据信用证的要求和给定的
15、资料缮制发票和装箱单1、信用证范例一：发票和装箱单INVOICENo. 07SPH-03 To: DI.LE.CO.SPA Dated JUNE 6,2007S/C No. 0039680L/C No. 45CR43720LCI1438STR.CONSORTILE ASIPOLO UNICA LOTTO A180132 CARINARO (CE) ITALY Terms of payment BY L/CTransport Detail FROM NINGBO TO NAPOLI ITALYMarks Nos. Description of Goods Quantity Unit Price
16、Amount（LOGO） WOODEN HOUSEWARE FOB NINGBO(ITEM NUMBER) ART.NO. SIZE(CM)(ITALIAN DESCRIPTION) TS6506S/2 38.5*28*5.5 1200PCS USD3.25 USD3900.00(QUANTITY OF PIECES INSIDE) TS6519-2 24.5*24.5*7 1200PCS USD1.55 USD1860.00(BARCODE) TS6526S/2 33*25*16 1200PCS USD 3.45 USD4140.00TS6541 20.5*5.5*27.5 1200PCS
17、USD 1.85 USD2220.00TS6547 18*8*39 1200 PCS USD 2.4 USD2880.00TS6548 21*5.5*32 1200 PCS USD 1.95 USD2340.00TS6549 19.5*8.5*20.5 1200 PCS USD 1.85 USD2220.00YS6553 13*8*29.5 2400 PCS USD 1.19 USD2856.00TS6556 14*13*31 2400 PCS USD 1.05 USD2520.00TS6584 38*4*25.5 2400 PCS USD 1.85 USD4440.00TS6585 12.5
18、*4.5*17.5 2400 PCS USD 0.49 USD1176.00TS6587 42*1.5*32 1200 PCS USD 1.84 USD2208.00TS6588 46.5*1.5*30 1200 PCS USD 1.88 USD2256.00TS6597 50*2*34 240 PCS USD 4.8 USD1152.00TS6606 35*35*4 1200 PCS USD 1.95 USD2340.00TS6610-1 34*12.5*27 1200 PCS USD 5.15 USD6180.00TS6610 28.5*28.5*3.5 2400 PCS USD 1.75
19、 USD4200.00TS6611 33*3.5*33 2400 PCS USD 1.9 USD4560.00TS6798-1 29*22*95 240 PCS USD 14.85 USD3564.00TS6502 47*35.5*3.9 1200 PCS USD 1.88 USD2256.00TS6558 34*10.5*22 2400 PCS USD 1.75 USD4200.00TS6568 22*1*40 2400 PCS USD 1.19 USD2856.00TS6570 31*7.5*22.5 600 PCS USD 2.85 USD1710.00TS6567 39*5822.5
20、2400 PCS USD 1.38 USD3312.00TOTAL 37080PCS USD71346.00SAY U S DOLLARS SEVENTY ONE THOUSAND THREE HUNDRED AND FORTY SIX ONLYAS PER P/I NO.07FRA-02 DTD 070320GUANGXI INTACT CO,LTD*5GUANGXI INTACT CO,LTDNO.18 NANYILI XINGHU ROAD NANNING GUANGXI CHINAPACKING LISTNo.：07SPH-03Dated： JUNE 6,2007S/C No. 003
21、9680L/C NO. 45CR43720LCI1438To:DI.LE.CO.SPASTR.CONSORTILE ASIPOLO UNICA LOTTO A180132 CARINARO (CE) Terms of payment：BY L/CTransport Detail：FROM NINGBO TO NAPOLI ITALYMarks Nos. Description of Goods Quantity(Pcs)Package(Cartons)N.W.(KG)G.W.(KG)M(M3) （LOGO）(ITEM NUMBER)(ITALIAN DESCRIPTION)(QUANTITY
22、OF PIECES INSIDE)(BARCODE)WOODEN HOUSEWAREART NO:TS6506S/2TS6519-2TS6526S/2TS6541 TS6547 TS6548 TS6549 TS6553 TS6556 TS6584 TS6585 TS6587 TS6588 TS6597TS6606TS6610-1TS6610TS6611TS6798-1TS6502TS6558TS6568TS6570 TS65761200PCS1200PCS1200PCS1200PCS1200PCS1200PCS1200PCS2400PCS2400PCS2400PCS2400PCS1200PCS
23、1200PCS240PCS1200PCS1200PCS2400PCS2400PCS240PCS1200PCS2400PCS2400PCS600PCS2400PCS6060150601203060120150120306060246024012012024060120606012016.507.5010.5020.006.507.008.008.003.5011.0018.0012.5012.5012.5013.506.5014.5015.509.0012.008.5020.5010.509.5018.509.5012.5022.008.509.0010.0010.005.5013.0020.0
24、014.5014.5014.5015.508.5016.5017.5011.0014.0010.5022.5012.5011.500.1510.1090.1270.080.0720.1440.0880.0820.1150.1020.1080.0660.1250.0540.130.0460.080.1060.0860.1710.1890.0650.0680.115TOTAL 37080PCS 2304 23700.00 28308.00 229.54SAY TWO THOUSAND THREE HUNDRED AND FOUR CARTONS ONLYGUANGXI INTACT CO,LTD*
25、62、信用证范例二：发票和装箱单TIDER INDUSTRIAL CO.LTD.NO.310 XINYANG ROAD,NANNINGGUANGXI, CHINACOMMERCIAL INVOICENo. TD270798/2To: OTTO FRANCK INPORT KG Dated JUNE 5,2007S/C No. 70316500L/C NO. MAA2AI0700931STAETZINGRR STR.63 86165 AUGSBRG GERMANYTerms of payment BY L/CTransport Detail FROM FANGCHENG TO HAMBURG,G
26、ERMANYMarks Nos. Description of Goods Quantity Unit Price AmountCHINA CANNED PINEAPPLE FOB FANGCHENGN/M PIECES IN LIGHT SYRUP,12/20DZ TINS UNDERLA PERLABRAND5200 TRAYSUSD3.65/TRAY USD18， 980.00EX CONTRACT WYDRA 70316500 DD.13.03.2007 ORDER NO.3012643TOTAL AMOUNT: U.S. DOLLARS EIGHTEEN THOUSAND NINE
27、HUNDRED AND EIGHTY ONLY.TIDER INDUSTRIAL CO.LTD.NO.310 XINYANG ROAD,NANNINGGUANGXI, CHINA*7TIDER INDUSTRIAL CO.LTD.NO.310 XINYANG ROAD,NANNINGGUANGXI, CHINAPACKING LISTNo.：TD270798/2Dated： JUNE 5,2007S/C No. 70316500L/C NO. MAA2AI0700931To:OTTO FRANCK INPORT KGSTAETZINGRR STR.63 86165 AUGSBRG GERMAN
28、YTerms of payment：BY L/CTransport Detail：FROM QINGDAO TO BARCELONA, SPAINMarks Nos. Description of Goods Quantity(TINS)Package(TRAYS)N.W.(KG)G.W.(KG)M(M3) N/M CHINA CANNED PINE APPLE PIECES IN LIGHT SYRUP,12/20DZ TINS UNDERLA PERLABRAND62400 5200 35380.80 42120.00 52TOTAL 62400TIN 5200TRAY 35380.80KG 42120.00KG 52M3SAY FIFTY THOUSAND TWO HUNDRED TRAYS ONLYTIDER INDUSTRIAL CO.LTD.NO.310 XINYANG ROAD,NANNINGGUANGXI, CHINA *
