青岛高新职业学校2014—2015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. F AS
4. 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。
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. 英汉互译(20分)
1.IRREVOCABLE DOCUMENTARY CREDIT
2.APPLICANT
3.FULL SET OF CLEAN “ON BOARD” BILLS OF LADING
https://www.wendangku.net/doc/76951217.html,TEST DATE OF SGIPMENT
5.MARKS AND NUMBERS
6.商业发票
7.装箱单
8.汇票
9.开证行
10.付款人
Ⅳ. 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。
Ⅴ.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 & EXPORT TRADE CORPORATION.
1321ZHONGSHAN ROAD SHANGHAI, CHINA
SALES CONTRACT
TEL:021-******** FAX:021-******** S/C NO:HX050264
TO: DATE: Jan.1,2005
TKAMLA CORPORATION
6-7,KAWARA MACH
OSAKA, JAPAN
Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified
LOADING PORT: SHANGHAI
DESTINATION: OSAKA PORT
PARTIAL SHIPMENT: PROHIBITED
TRANSHIPMENT: PROHIBITED
PAYMENT: L/C AT SIGHT.
INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005
THE BUYER: THE SELLER:
TKAMLA CORPORATION
高田一郎
信用证
SEQUENCE OF TOTAL *27 : 1 / 1
FORM OF DOC,CREDIT *40 A :IRREVOCABLE
DOC. CREDIT NUMBER *20 :33416852
DATE OF ISSUE 31 C :050112
DATE AND PLACE OF EXPIRY *31 D :DA TE 050317 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT *50 :TKAMLA CORPORATION
6-7,KAWARA MACH
OSAKA,JAPAN
ISSUING BANK 52A :FUJI BANK LTD
1013,SAKULA OTOLIKINGZA MACHI
TOKYO ,JAPAN
BENEFICIARY *59 :SHANGHAI TOOL IMPORT & EXPORT CO., LTD
31,GANXIANG ROAD
SHANGHAI, CHINA
AMOUNT *32 B :CURRENCY USD AMOUNT 12 500.00
A VAILABLE WITH / BY *41 D :ANY BANK IN CHINA
BY NEGOTIATION
DRAFTS AT … 42 C :DRAFTS AT SIGHT
FOR FULL INVOICE COST
DRAWEE 42 A :FUJI BANK LTD
PARTIAL SHIPMENTS 43 P :PROHIBITED
TRANSSHIPMENT 43 T :PROHIBITED
LOADING ON BOARD 44 A :SHANGHAI
FOR TRANSPORTATION TO … 44 B :OSAKA PORT
LA TEST DATE OF SHIPMENT 44 C :050316
DESCRIPT OF GOODS 45 A :COTTON BLANKET
ART NO.H666 500 PCS USD 5.50/PC
ART NO.HX88 500 PCS USD 4.50/PC
ART NO.HE21 500 PCS USD 4.80/PC
ART NO.HA56 500 PCS USD 5.20/PC
ART NO.HH46 500 PCS USD 5.00/PC
CIF OSAKA
DOCUMENTS REQUIRED 46 A :
+ SIGNED COMMERCIAL INVOICE IN TRIPLICA TE.
+ PACKING LIST IN TRIPLICATE 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 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 RISKS
CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN
ARE 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: XH056671
2. INVOICE DATE: FEB 01,2005
3. PACKING
G.W: 20.5KGS/CTN
N.W: 20KGS/CTN
MEAS: 0.2CBM/CTN
PACKED IN 250 CARTONS
PACKED IN TWO20’CONTAINER(集装箱号: TEXU2263999;TEXU2264000 )
4. H·S. CODE: 5802.3090
5. VESSEL: NANGXING V.086
6. B/L NO: COCS0511861
7. B/L DA TE: FEB. 26, 2005
9. REFERENCE NO: 20050819
10. FREIGHT FEE: 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, CHINA
COMMERCIAL INVOICE
TEL:021-******** INV NO:
FAX:021-******** DATE:
S/C NO:
L/C NO:
TO:
FROM TO
4.海运提单(15分)2.汇票(10分)Array BILL OF EXCHANG
For No.
Date
At 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.
青岛高新职业学校2014—2015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 EXCHAGE
9. OPENING BANK 10. DRAWEE / PAYER
Ⅳ. 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, CHINA COMMERCIAL INVOICE
TEL :021-******** INV NO :XH056671 FAX :021-******** DATE: FEB.01, 2005
S/C NO:HX050264
TO L/C NO: 33416852:
TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA,JAPAN
FROM SHANGHAI TO OSAKA PORT
TOTAL AMOUNT : SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDRED ONLY .
WE HEREBY CERTIFY THA AND CORRECT.
TONG LI
2.汇票
BILL OF EXCHANG
No. XH056671
For 12 500.00 SHANGHAI,FEB.26, 2005
Date
At ***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 ONL Y
Drawn under FUJI BANK LTD
L/C No. 33416852 Dated JAN.12,2005
To. FUJI BANK LTD
1013, SAKULA OTOLIKINGZA MACHI TOKYO JAPAN
SHANGHAI IMPORT & EXPORT TRADE CORPORATION
TONG LI
3. 提单。