单证员考试重点审证题及参考答案

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单证员考试重点审证题及参考答案2016

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单证员考试重点审证题及参考答案2016

　　1.买卖双方签订的合同如下：

上海茂林贸易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY							Contract No.:			SH2012X826
81 WORDFORD STREET,							Date:			26 AUG., 2012
LONDON
UNITED KINGDOM

This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to
buy the undermentioned goods according to the terms and conditions stipulated below：
Description of Goods						Quantity		Unit Price	Amount
WOOLLEN BLANKETS									CIF LONDON
ART. NO. H666						600PCS		@USD15.50/PC	USD9300.00
ART. NO.HX88						600PCS		@USD16.30/PC	USD9780.00
ART. NO. HE21						720PCS		@USD18.50/PC	USD13320.00
TOTAL:						1920PCS			USD32400.00
5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.

Total amount in words					SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY.
Packing	24Pc in one Ctn, total packed in 80Ctns.
Delivery	Sea freight from Shanghai to London allowing partial shipments and transshipment
Shipping Mark			EASTERN /2012X826/LONDON/NO.1-80
Time of Shipment				On or before 15 Oct., 2012
Terms of Payment				By 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts
				at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid
				for negotiation in China until the 15th days after the foresaid time of the shipment.
				The L/C must mention this contract number. All banking charges outside U.K are
				for A/C of the beneficiary.
Insurance		To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk
		of Institute Cargo Clause (A)
Documents required
1．Signed invoice in triplicate
2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer
3．Insurance policy in duplicate
4．Packing list in triplicate
5．Certificate of Origin in duplicate issued by a relevant authority

The Seller							The Buyer
Shanghai Maolin Trade Co., Ltd.							Eastern Trading Company
张三							Whuit Brown
签署							Signature

　　进口国开来的信用证：

　　ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON

　　CREDIT NUMBER: LOD128095

　　DATE OF ISSUE: 2012.09.01

　　EXPIRYDATE AND PLACE: DATE 2012.10.20 PLACE U.K.

　　APPLICANT:

　　EASTERN TRADING COMPANY

　　81 WORDFORD STREET,

　　LONDON

　　UNITED KINGDOM

　　BENEFICIARY:

　　SHANGHAI MAOLIN TRADE CORP.

　　NO.97 MAOMING NAN ROAD

　　SHANGHAI P. R. OF CHINA

　　AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)

　　THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US

　　PARTIAL SHIPMENT: NOT ALLOWED

　　TRANSHIPMENT: ALLOWED

　　PORT OF LOADING: SHANGHAI

　　PORT OF DISCHARGE: LONDON

　　LATEST SHIPMENT DATE: 2012.10.15

　　DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON

　　ART. NO. H666 600PCS @USD15.50/PC USD9300.00

　　ART. NO.HX88 600PCS @USD16.30/PC USD9780.00

　　ART. NO. HE21 720PCS @USD18.00/PC USD12960.00

　　TOTAL: 1920PCS USD32040.00

　　AS PER CONTRACT NO.SH2012X806

　　DOCUMENTS REQUIRED:

　　*SIGNED COMMERCIAL INVOICE IN TRIPLICATE

　　*PACKING LIST IN TRIPLICATE

　　*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT

　　*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES

　　*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)

　　*SHIPPING ADVICES MUST BE SENT TO APPLICANT IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：

　　EASTERN

　　2012X826

　　LONDON

　　NO.1-80

　　PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT

　　CONFIRMATION: WITHOUT

　　INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

　　经审核，信用证存在以下问题：

　　1.合同规定信用证有效期为装运日后15天，即2012年10月30日，而信用证为2012年10月20日;

　　2.根据合同信用证的到期地点不应在英国，而应在中国。

　　3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。

　　4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY。

　　5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。

　　6.根据合同，可以分批装运，信用证错为不可以分批。

　　7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。

　　8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。

　　9.货物描述中的合同号错，应该为SH2012X826。

　　10.根据合同，保险险别是一切险和战争险，信用证错为一切险。

　　11.合同上的交单期为提单后15天，而信用证错为10天。