1、1青岛高新职业学校 20142015 学年度第一学期期中考试外贸单证实务试卷 I.单项选择（20 分）1单证缮制工作中，_ 是出口单证的前提和核心。 A正确 B. 完整 C. 及时 D. 简明2. 信用证是银行信用，_ 付第一性付款责任。A. 议付行 B. 通知行 C. 开证行 D. 付款行3使用 Freight Prepaid 的方式支付运费的是（ ）。A.FCA B.FOB C.CIF D.FAS4. 某公司签发一张汇票，上面注明“At 30days after B/L date”，则这是一张_。 A即期汇票 B远期汇票 C跟单汇票 D. 托收汇票 5. 信用证业务是一种纯粹的_ 业务。
2、A单据 B. 货物 C. 服务 D. 银行 6背书人在汇票背面只有签字，不写背书人名称，这是_ 。 A限定性背书 B. 空白背书 C记名背书 D. 指示背书7. 信用证上被指明有权接受并使用信用证，凭以发货、交单、取得货款的出口商是_。 A. 申请人 B. 付款人 C. 债权人 D. 受益人 8以下关于海运提单的说法不正确的是_。 A是货物收据 B. 运输合约证据C. 是无条件支付命令 D. 是物权凭证 9. 所有进出口单据中，作为核心单据成为其他单据制作依据的是_。 A装箱单 B. 发票 C. 汇票 D. 提单10. 一份信用证如果未注明是否可以撤销，则是_ 的。 A. 可以撤销的 B不可撤
3、销的 C由开证行说了算 D由申请人说了算II.判断题(10 分)1信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。 2按照UCP600，信用证未明确禁止转运，即视为允许。 3信用证的基本当事人包括：出口商、进口商、银行。 4. 汇票的出票日期一般是议付日期，不得超过信用证的有效日期，但可以超过信用证规定的最迟交单日期。 5. 当发现单据出现不符点后，开证行不能免除其付款责任。 6. 汇票金额不能超过信用证金额或允许金额。 7. 海运提单具有物权凭证作用。 8. 汇票上没有出票人签字，汇票就不能成立。9. 发票日期应晚于提单日期和汇票日期。10. 即期信用证是单到付款。 III.
4、英汉互译（20 分）1. IRREVOCABLE DOCUMENTARY CREDIT2. APPLICANT3. FULL SET OF CLEAN “ON BOARD” BILLS OF LADING4. LATEST DATE OF SGIPMENT5. MARKS AND NUMBERS6. 商业发票7. 装箱单8. 汇票9. 开证行10.付款人专业 班级 姓名 装 订 线2. 简答题（10 分）1. 写出信用证当事人的中英文表达。2. 简述海运提单的作用。.操作题（共 40 分）根据合同和信用证填制商业发票、汇票、普惠制产地证书和提单。上海进出口贸易公司SHANGHAI IMPORT
5、 & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINASALES CONTRACT TEL：021-65788877 FAX：021-65788876 S/C NO：HX050264TO: DATE: Jan.1,2005 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 be
6、low:MARKS & NO DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNTT.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO.HH46Packed in250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.20USD 5.00USD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.0
7、0USD 2 500.00LOADING PORT: SHANGHAIDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: L/C AT SIGHT.INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKTIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005THE BUYER: THE SELLER:TKAMLA CORPOR
8、ATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION高田一郎 童莉信用证SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 33416852DATE OF ISSUE 31 C ： 050112DATE AND PLACE OF EXPIRY *31 D ： DATE 050317 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 ： TKAMLA CORPORATION
9、 6-7,KAWARA MACHOSAKA,JAPAN ISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHITOKYO ,JAPANBENEFICIARY *59 ：SHANGHAI TOOL IMPORT & EXPORT CO., LTD 31,GANXIANG ROADSHANGHAI, CHINAAMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42
10、 C ：DRAFTS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：PROHIBITEDTRANSSHIPMENT 43 T ：PROHIBITEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：050316上海进出口贸易公司3DESCRIPT OF GOODS 45 A ：COTTON BLANKETART NO.H666 500 P
11、CS USD 5.50/PCART NO.HX88 500 PCS USD 4.50/PCART NO.HE21 500 PCS USD 4.80/PCART NO.HA56 500 PCS USD 5.20/PCART NO.HH46 500 PCS USD 5.00/PCCIF OSAKA DOCUMENTS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A,
12、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 TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK END
13、ORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKSCHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPANARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.补充资料：1. INVOICE NO: XH0566712. I
14、NVOICE DATE: FEB 01,20053. PACKING G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTNPACKED IN 250 CARTONS PACKED IN TWO 20CONTAINER（集装箱号: TEXU2263999 ；TEXU2264000 ） 4. HS. CODE: 5802.30905. VESSEL: NANGXING V.0866. B/L NO: COCS05118617. B/L DATE: FEB. 26, 20059. REFERENCE NO: 2005081910. FREIGHT FEE:
15、 USD 1 100根据上述信用证、合同和补充资料的内容缮制商业发票、汇票和提单。1. 商业发票（10 分）上海进出口贸易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETEL：021-65788877 INV NO： FAX：021-65788876 DATE: S/C NO： L/C NO: TO: FROM TO MARKS & NO DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNTTOTAL AMO
16、UNT：42汇票（10 分）BILL OF EXCHANG For No. DateAt sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of the sum of Drawn under L/C No. Dated To. 4.海运提单（15 分）ShipperConsignee or orderNotify addressPre-carriage by Port of loadingVessel Port of transshipmentPo
17、rt of discharge Frail destinationB/L NO.中 国 对 外 贸 易 运 输 总 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 运 或 转 船 提 单BILL OF LADING DIRECT OR WITH TRANSHIPMENTSHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be di
18、scharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat.THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Hol
19、der of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof.IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which bei
20、ng accomplished, the other(s) to be void.Container Seal No. or marks and Nos.Number and kind of packagesDesignation of goods Gross weight (kgs.) Measurement (m3)REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Freight and chargeEx. rate Prepaid at Fright payable at Place and date of issue5青岛高新职业学校
21、20142015 学年度第一学期期中考试外贸单证实务答案 I. 单选（20 分）1. _A _ 2. _C_3. _ C_ 4. _B_ 5._A_6. _B_ 7. _ D_ 8._C_ 9._B_ 10._ B_II.判断题 (10 分)1. X 2. 3. 4. X 5. 6. 7. 8. 9. X 10. III. 英汉互译（10 分）1. 不可撤销跟单信用证 2. 开证申请人 3. 整套已装船清洁提单4. 最迟装运期 5. 唛头及件数 6. COMMERCIAL INVOICE 7. PACKING LIST 8. DRAFT/ BILL OF EXCHAGE9. OPENING B
22、ANK 10. DRAWEE / PAYER. 简答题（10 分）1. 写出信用证当事人的中英文表达。(1). 开证申请人 applicant (2). 开证行 opening bank/ issuing bank (3). 通知行 advising bank (4). 受益人 beneficiary (5). 议付行 negotiating bank (6). 付款行 paying bank (7). 保兑行 confirming bank 2. 简述海运提单的作用。(1). 是货物的所有权凭证。(2). 是承运货物的收据。(3). 是运输契约的证明。V. 根据信用证、合同和补充资料的内容缮
23、制商业发票、汇票和提单。1. 商业发票上海进出口贸易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETEL：021-65788877 INV NO：XH056671FAX：021-65788876 DATE: FEB.01, 2005 S/C NO:HX050264TO L/C NO: 33416852: TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN FROM SHANGHAI TO OSAKA PORT
24、 MARKS & NO DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNTUSD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.00USD 2 500.00T.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO.HH46Packed in250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.
25、20USD 5.00USD 12 500.00TOTAL AMOUNT： SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDRED ONLY.WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.SHANGHAI IMPORT & EXPORT TRADE CORPORATIONTONG LI专业 班级 姓名 装 订 线上海进出口贸易公司62. 汇票 BILL OF EXCHANG No. XH056671 For 12 500.00 SHANGHAI,FEB.26
26、, 2005 DateAt * sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of BANK OF CHINA the sum of SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDED ONLY Drawn under FUJI BANK LTD L/C No. 33416852 Dated JAN.12,2005 To. FUJI BANK LTD 1013, SAKULA OTOLIKINGZA MAC
27、HI TOKYO JAPAN SHANGHAI IMPORT & EXPORT TRADE CORPORATIONTONG LI3. 提单。ShipperSHANHAI IMPORT & EXPORT TRADE CORPORATION1321 ZHONGSHAN ROADSHANGHAI CHINAConsignee or orderTO ORDER OF SHIPPERNotify addressTALAMLA CORPORATIN 6-7 KAWARA MACHOSAKA JAPANPre-carriage by Port of loadingSHANGHAIVesselNANGXING
28、 V.086Port of transshipmentPort of dischargeOSAKAFrail destinationB/L NO. COCS0511861 ORIGINAL中 国 对 外 贸 易 运 输 总 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 运 或 转 船 提 单BILL OF LADING DIRECT OR WITH TRANSHIPMENTSHIPPED on board in apparent good order and condition (unless otherwise indicate
29、d) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat.THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked by the
30、Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof.Container Seal No. or marks and Nos.Number and kind
31、of packagesDesignation of goods Gross weight (kgs.) Measurement (m3)T.COSAKAC/NO.1-250COTTON BLANKETSAY TWO HUNDRED FIFTY (250)CARTONS ONLYTOTAL TWO 20 CONTAINERCY TO CYFREIGHT PREPAID5125KGSON BOARD50CBMREGARDING TRANSHIPMENT Freight and chargeINFORMATION PLEASE CONTACT FRIGHT PREPAIDPrepaid at Fright payable atSHANGHAIPlace and date of issueSHANGHAI FEB.26, 2005Ex. rateTotal Prepaid Number of original Bs/LTHREESigned for or on behalf of the Master丁毅 as Agent7
