单证员考试重点审证题及答案

单证员考试重点审证题及答案2024

　　在平时的学习、工作中，我们都可能会接触到试题，试题是参考者回顾所学知识和技能的重要参考资料。你知道什么样的试题才能切实地帮助到我们吗？下面是小编为大家整理的单证员考试重点审证题及答案2024，仅供参考，欢迎大家阅读。

　　审证题(请根据所给出的合同审核信用证)

　　1.买卖合同：

　　2.进口国来的信用证：

　　Form of Doc. Credit *40 A: IRREVOCABLE

　　Doc. Credit Number *20: DOC-812-353

　　Date of Issue 31C: 121223

　　Expiry *31 D: Date 130315 Place CHINA

　　Applicant *50: RAM PLASTICS CO., LTD.

　　201 HAUK ROAD, MALVIYA NAGAR

　　NEW DELHI

　　INDIA

　　Applicant bank 51A: STATE BANK OF INDIA, NEW DELHI

　　Beneficiary *59: SHANGHAI LUCK PLASTIC

　　IMP. AND EXP. CORP

　　UNIT C 22/F JING MAO TOWER

　　SHANGHAI CHINA

　　Amount *32B: Currency USD Amount 18,000.00

　　Available with /by *41D: ANY BANK

　　BY NEGOTIATION

　　Draft at ······ 42C: DRAFTS AT SIGHT

　　FOR FULL INVOICE VALUE

　　Drawee 42A: STATE BANK OF INDIA, NEW DELHI

　　Partial Shipments 43P: NOT ALLOWED

　　Transshipment 43T: NOT ALLOWED

　　Port of loading 44E: SHANGHAI CHINA

　　Port of discharge 44F: NHAVA SHEVA INDIA

　　Latest date of Ship. 44C: 130228

　　Descript. of Goods 45A:

　　PVC STRIPS

　　FOB SHANGHAI

　　AS PER S/C NO. SL12121

　　Documents required 46A:

　　+ MANUALLY SIGNED INVOICE IN TRIPLICATE SHOWING

　　FOB VALUE FREIGHT CHARGE AND INSURANCE PREMIUM

　　SEPARATELY

　　+ DETAILED PACKING LIST IN DUPLICATE

　　+ CERTIFICATE OF ORIGIN IN DUPLICATE SHOWING THE

　　NAME OF THE MANUFACTURER

　　+ FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE

　　OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND

　　MARKED FREIGHT COLLECT NOTIFY APPLICANT AND

　　ALSO SHOWING THE NAME ADDRESS TEL NO OF THE

　　CARRIER’S AGENT AT THE PORT OF DISCHARGE

　　+ INSURANCE POLICY IN DUPLICATE FOR AT LEAST 120 PCT

　　OF THE INVOICE VALUE COVERING INSTITUTE CARGO

　　CLAUSE (A) AS PER ICC DATED 01/01/2010 AND SHOW THE

　　ACTUAL PREMIUM CHARGE

　　+ ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS

　　SHOULD BE SENT DIRECTLY TO THE APPLICANT AND A

　　CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS

　　EFFECT IS REQUIRED

　　Additional Conditions 47A:

　　1.ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER

　　2.A DISCREPANCY HANDING FEE OF USD80.00 SHOULD BE

　　DEDUCTED AND INDICATED ON THE BILL SCHEDULE FOR

　　EACH PRESENTATION OF DISCREPANT DOCUMENTS

　　UNDER THIS CREDIT

　　3.THIS DOCUMENTARY CREDIT IS SUBJECT TO U. C. P. 600

　　Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER

　　THE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OF

　　THE CREDIT

　　Advised through 57A: BANK OF COMMUNICATIONS SHANGHAI BRANCH

　　Details of Charges 71B: ALL BANKING CHARGES ARE FOR A/C OF THE BENEFICIARY

　　Instruction 78: WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO

　　YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE

　　TERMS OF THIS L/C CONFIRMING THAT THE DRAFT

　　AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF

　　CREDIT

　　信用证中的不符之处有十点：

　　(1)59受益人名称错，应该是：SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.

　　(2)32B金额错，应该是18,600.00

　　(3)43P分批的要求错，应该是：ALLOWED

　　(4)43T转运要求错，应该是：ALLOWED

　　(5)45A中的贸易术语错，应该是：CIF NHAVA SHEVA

　　(6)45A中的合同错，应该是：SL121218

　　(7)46A中的提单运费支付情况错，应该是：…… FREIGHT PREPAID ……

　　(8)46A中的保险加成错，应该是：…… AT LEAST 110 PCT ……

　　(9)48交单期错，应该是：…… WITHIN 15 DAYS ……

　　(10)71B银行费用承担者错，根据合同，应该是ALL BANKING CHARGES OUTSIDE INDIA ARE FOR A/C OF THE BENEFICIARY

　　单证员考试重点审证题及答案 1

　　国外开来的有错误的信用证：

　　FROM: THE ROYAL BANK OF CANADA, TORONTO

　　TO: BANK OF CHINA, SHANGHAI BRANCH

　　27: Sequence of Total 1/1

　　40A: Form of Documentary Credit IRREVOCABLE

　　20: Documentary Credit Number RBC-T-12420

　　31C: Date of Issue 120429

　　31D: Date and Place of Expiry 120630 IN CANADA

　　50: Applicant JAMES BROWN INC

　　304-310 FINCH STREET

　　TORONTO, CANADA

　　59: Beneficiary SHANGHAI SHENHUA FOREIGN TRADE CORP.

　　NO. 941 JIAOZHOU ROAD

　　SHANGHAI, CHINA

　　32B: Currency Code, Amount CAD15000,00

　　41C: Available With… By… ANY BANK IN CHINA

　　BY NEGOTIATION

　　42C: Draft at … AT 15 DAYS AFTER SIGHT

　　FOR FULL INVOICE VALUE

　　42D: Drawee THE ROYAL BANK OF CANADA

　　TORONTO

　　43P: Partial Shipments 　ALLOWED

　　43T: Transshipment ALLOWED

　　44E: Port of loading SHANGHAI, CHINA

　　44F: Port of discharge VANCOUVER, CANADA

　　44C: Latest Date of Shipment 120609

　　45A: Description of Goods VALVE SEAT INSENT

　　46A: Documents Required

　　+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE

　　OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT

　　PREPAID NOTIFY APPLICANT.

　　+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD

　　BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE

　　CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT

　　+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK

　　TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE

　　VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982

　　+PACKING LIST IN TRIPLICATE

　　+CERTIFICATE OF ORIGIN 3 COPIES

　　71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDE

　　CANADA ARE FOR THE ACCOUNT OF BENEFICIARY

　　48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUT

　　WITHIN THE VALIDITY O THE CREDIT

　　49: Confirmation WITHOUT

　　78: Instructions to Paying/ Accepting/ Negotiation Bank

　　THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU-

　　MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE

　　LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL

　　REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK

　　经审核，信用证上的错误有：

　　1.到期地点错(31D)

　　按照合同信用证应该是装运后15天在中国到期，应改为：120630 IN CHINA。

　　2.受益人名称错(50)

　　按照合同，受益人名称应该是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。

　　3.信用证币制错(32B)

　　按照合同，应该是美元USD，应改为：USD15000,00。

　　4.汇票期限错(42C)

　　按照合同，应该是即期议付信用证，应改为：DRAFT AT SIGHT。

　　5.目的港错(44F)

　　按照合同，目的'港是多伦多，不是温哥华，应改为：TORONTO, CANADA。

　　6.装运日期错(44C)

　　按照合同，最迟装运日是1208年6月15日，应改为：120615。

　　7.货物描述错(45A)

　　品名是：VALVE SEAT INSENT，贸易术语不能省略，也不可以省略诸如合同号码等合同上规定要显示的内容。应改为：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。

　　8.提单份数错(46A第1条)

　　一般情况下提单应该是“整套”，也就是FULL SET或3/3 SET，应改成：FULL SET

　　ORIGINAL …… 或3/3 SET ORIGINAL ……

　　9.保单加成错(46A第3条)

　　按照合同，保险金额是发票金额的110%，应改成AT 110 PERCENT OF THE INVOICE

　　VALUE。

　　10.交单期错(48)

　　合同规定交单期是15天，应改为：15 DAYS …

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