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外贸单证练习题


外贸单证练习题
请根据售货合同审查信用证内容,对错误之处作出修改(附销售合同和信用 证)。(答案) SALES CONTRACT

H.K. AND SHANGHAI BANKING CORPORATION 1 QUEEN’ S ROAD CENTRAL, P.O. BOX 64 H.K. TEL: 822-1111 FAX: 810-1112 DATE AND PLACE OF ISSUE APR.9th,2005 HONGKONG APPLICANT ABC CORP. 3/F UNITED CENTER, 95 QUEENSWAY ADMIRALTY,H.K. Fax/ Tel: 852-8613126/852-5283300 REVOCABLE DOCUMENTARY CREDIT NUMBER COBF018 2

DATE AND PLACE OF EXPIRY MAY. 15th,2005 HONGKONG BENEFICIARY SHANGHAI SHENG CORP. LTD. SHENGLUN BUILDING NO.499 WEST NANJING ROAD , SHANGHAI , CHINA LUN I/E

ADVISING BANK BANK OF CHINA SHANGHAI BRANCH SHANGHAI , CHINA

USD25000.00 SAY U.S. DOLLARS TWENTY ONLY FIVE THOUSAND

PARTIAL

TRANSHIPMENT

CREDIT AVAILABLE WITH BANK OF CHINA BY NEGOTIATION OF

SHIPMENTS ARE IS NOT ALLOWED NOT ALLOWED SHIPMENT FROM: SHANGHAI TO: PIRAEUS LATEST: APR. 30th, 2005

BENEFICIARY’S DRAFT(S) AT 30 DAYS AFTER SIGHT DRAWN ON US FOR FULL INVOICE VALUE. ACCOMPANIED BY THE

FOLLOWING DOCUMENTS

DOCUMENTS REQUIRED (1) FULL SET OF 2/3 ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYERS MARKED “FREIGHT COLLECT.” (2) SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING L/C APPLICANT’S P.O. NO. (3) FULL SET OF INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110% OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRANCY OF DRAFT

COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES (CARGO) DATED APR.1st, 1983 (4) PACKING LIST SHOWING QUANTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OF EACH CARTON. (5) CHINA GSP FORM A IN TRIPLICATE. (6) BENEFICIARY’S CERTIFICATE CERTIFYING THAT DESIGN SHIPMENT SAMPLES HAS SET TO L/C’ APPLICANT VIA COURIER BEFORE SHIPMENT.

EVIDENCING SHIPMENT OF: GOODS OF CHINA ORIGIN: 12000PCS OF 100% COTTON PRINTED VELOUR BEACH TOWELS. SIZE: 76X 152CM . AT USD 2.20/PC CIF PIRAEUS AS PER L/C APPLICANT’S P.O. NO.1288 PACKING: - EACH TOWEL WITH A WASHING LABEL WITH 100% COTTON, MADE IN CHINA . - 12PCS/PLASTIC BAG ,60PCS IN SOLE DESIGN PACKED TO EXPORT CARTON. OTHER TERMS AND CONDITONS: (1) B/L MUST EVIDENCE SHIPMENT EFFECTED BY 1X 20 FT CONTAINER VIA CONTAINER VESSEL ONLY. (2) THIRD PARTY DOCUMENTS ARE ACCEPTABLE. INSTRUCTION(S) TO NEGOTIATING BANK: XXXXXXXXXXXX WE HEREBY ISSUED THIS DOCUMENTARY CREDIT YOURS

IN YOUR FAVOUR IT IS SUBJECT TO THE UNIFORM FAITHFULL CUSTOMS AND Y HK

PRACTICE FOR DOCUMENT ARY CREDITS (1993 REVISION FOR ) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500. AND

SHANGHAI BANKING CORPORAT ION AUTHORIZ ED SIGNATUR E

1. 中国粮油进出口公司大连分公司对英出口罐头 10 000 箱,每箱体积 49cm× 32cm× 19cm。目的港为英国南安普顿,经香港装船。第一程由中远公司运 输,第二程装船后由国外班轮装运,计算从大连至目的港的总运费为多少人民 币?(设 1HKD=1.2CNY? ,已知:查《中运表》罐头为 M8 级。大连至香港基 本运费为 22 元人民币,各种附加费 17%,中转费 40HK$/M;又查《中租船》罐 头为 M8 级,香港至南安普顿基本运费为 23.7HKD,附加费为 13%。) 2. 一批出口货 CFRC2%价为 20 000 美元,现客户来电要求按 CIF 价加 10% 投保海运一切险,设保险费率为 0.9%,我方若同意照办,应向客户补收多少保 险费?并求这批货的保险金额。 3. 我出口公司对非洲某客商发盘, 供应某商品, 价格条件为 CIF 非洲某口岸 每公吨 1 500 美元;按发票金额 110%投保一切险和战争险,对方要求改报 FOB 中国口岸。经查自中国口岸至非洲某口岸的海洋运输费用为每公吨 50 美元,一 切险的保险费率为 0.5%, 战争险的保险费率为 0.3%。 问如维持出口净收入不变, 改报 FOB 中国口岸价,应为多少美元? 4. 某进出口公司从美国进口美容器械两台,每台价格为 3 000 美元 FOB 纽 约,海运运费估计为 2 500 美元,保险率为 5%,进口关税税率为 33%,增值税 应缴 17%,消费税率为 17%,求关税、消费税和增值税各为多少?(若外汇牌 价为 USD1=RMB8.20) 5. 我某出口公司出口某货物,成交价格为 CIF 纽约 USD1 000(折合人民币 8 500 元),已知运费折合为 1 500 元人民币,保费为 50 元人民币,出口税率为 15%,求应征关税税额? 6. 我公司出口商品 200 件,每件毛重 95 千克,体积 100cm× 40cm× 25cm,查 轮船公司运费表,该商品计费标准为 W/M,等级为 8 级,每运费吨为 80 美元, 另收港口附加费 10%,直航附加费 15%。问:该批货物共计运费多少?我公司 原报 FOB 上海每件 400 美元,客户要求改报 CFR 价,我公司应报价多少? 7. 某票货从张家港出口到欧洲费利克斯托(FELIXSTOWE),经上海转船。 2×20’FCL,上海到费利克斯托的费率是 USD1 850.00/20’,张家港经上海转船, 其费率在上海直达费利克斯托的费率基础上加 USD100/20’,另由货币贬值附加 费 10%,燃油附加费 5%。问:托运人应支付多少运费?

8. 假设某公司出口电缆 1 000 箱,装入一个 20 英尺的集装箱。每箱体积为 40cm× 20cm× 30cm,每箱重 17.5 千克。查货物分级表得知该货属于 10 级货,按 “W/M”计收运费;海运费的基本费率是 1 000USD/TEU;查附加费率表,得知需 收取燃油附加费 30%,试计算运费? 9. 某进出口公司从美国进口硫酸镁 5 000 公吨,进口申报价格 FOB 旧金山 USD32 500,海运运费每公吨 USD10,保险费率 3‰,其适用的基准汇率为 USD100=CNY810。经查,硫酸镁的最惠国关税税率为 5.5 %,请计算应纳关税 税额。 10. 某贸易公司于 2005 年 5 月 13 日(周五)申报进口一批货物,海关于当 日开出税款缴款书,其中关税税款为人民币 24 000 元,增值税税款为人民币 35 100 元,消费税税款为人民币 8 900 元,该公司实际缴纳税款日期为 6 月 9 日 (周四)。该公司应缴纳的滞纳金是多少? (二)案例分析题(案例分析题答案) 1. 我某进口企业与某外商磋商进口机械设备。经往来电传磋商,已就合同的 基本条款初步达成协议,但在我方最后所发的表示接受的电传中列有“以签署确 认书为准”的文字。事后,外商拟就合同书,要我方确认,但由于对某些条款的 措辞尚待进一步商讨,同时又发现该商品的市场价格趋疲,因此,未及时给予答 复, 外商又连续来电催开信用证, 我方回答拒绝开证, 试分析这一拒绝是否合理? 2. 中方某外贸公司派遣贸易小组赴美购买设备,双方在纽约就设备规格、单 价、数量等主要条款达成口头协议。小组离美时向对方表示,回京后缮制合同, 由双方签字后生效。回京后,用户撤回进口委托,合同无法签署,信用证也未开 出。美方敦促中方履约,否则将在美起诉中方公司。试分析中方公司如何处理此 案? 3. 我某外贸企业向国外询购某商品,不久接到外商 3 月 20 日的发盘,有效 期至 3 月 26 日。我方于 3 月 22 日电复:“如能把单价降低 5 美元,可以接受。” 对方没有反应。后因用货部门要货心切,又鉴于该商品行市看涨,我方随即于 3 月 25 日又去电表示同意对方 3 月 20 日发盘所提的各项条件。试分析,此项交易 是否达成?理由何在? (三)翻译题(翻译题答案) Dear Sirs,

We thank you for your enquiry of August 10th and are pleased to send you our quotation for cotton and silk blouses. We have indicated those items that are available from stock. For the remaining items the stated dates of delivery are approximate, but in no case would these dates be exceeded by more than a fortnight. All the items quoted are made of the best quality materials and can be supplied in various designs and colours. We can also accept for blouses to be made according to instructions in order to meet the individual requirements of the masses. Please avail yourselves of this advantageous condition and place your orders with us now. We enclose a copy of our latest catalogue as we feel that you may be interested in some of our other products, such as leather shoes and gloves as described and illustrated on pages 10-15 of the catalogue. If so, please do not hesitate to ask us for quotations and offers, which will receive our careful attention, and we assure you of our close cooperation at all times. Yours sincerely China National Import & Export Corp.Manager (四)操作题(操作题答案) 上海进出口贸易公司与日本高村商社(TAKAMULA TRADE CO. LTD.)于 2005 年 8 月 8 日华交会上达成一笔交易。标的长毛绒玩具,狗熊每只 15 美元, 猫每只 25 美元,CIF 大阪,不可撤销即期信用证。每只装一个塑料袋,20 只装 一个纸箱,各 1 万只。交货时间不得晚于 2005 年 10 月。不可分批装船和转船, 投保一切险和战争险, 合同由上海进出口贸易公司缮制, 合同号码是 MN058936。 以下是上海进出口贸易公司的一份空白售货确认书,请你将这份合同填完。

上 海 进 出 口 贸 易 公 司 SHANGHAI IMPORT & EXPORT TRADE CORPORATION 1321 Chungshan Road E.1 SHANGHAI CHINA TEL: 8621-56892588 FAX: 8621-65875686

装运条款 SHIPMENT: 保 险 INSURANCE: 付款方式 PAYMENT: 注意:请完全按本售货确认书开证并在证内注明本售货确认书号码。 IMPORTANT: PLEASE ESTABLISH L/C EXACTLY ACCORDING TO THE TERMS AND CONDITIONS OF THIS S/C AND WITH THIS S/C NUMBER INDICATED。

买方

(The Buyers)

卖方 (The Sellers)

1. 某银行电报开出一份保兑不可撤销信用证,电文中并未声明“以邮寄文本 为准”的字样。受益人按照电报信用证的文本已将货物装运,并备好符合信用证 要求的单据向当地通知行议付时,当地通知行出示刚收到的开证行寄到的“邮寄 文本”,并以电开文本与邮寄文本不符为由拒绝议付,后经议付行与开证行联系, 开证行复电亦称“以邮寄文本为准”而拒绝付款。请问:在这种情况下,开证行有 无拒付的权利?

2. 某公司接到国外开来的信用证,规定:“于或约于 5 月 15 日装船”。该公 司于 5 月 8 日装船, 并向银行提交了一份 5 月 8 日签发的提单,但却遭到银行拒 付款。请问这是为什么?

3. 我出口企业收到国外开来的不可撤销信用证一份, 由设在我国境内的某外 资银行通知并加保兑。 我出口企业在货物装运后, 正拟将有关单据交银行议付时, 忽接该外资银行通知, 由于开证银行已宣布破产,该行不承担对该信用证的议付 或付款责任,但可接受我出口公司委托向买方直接收取货款的业务。对此,你认 为我方应如何处理为好?简述理由。

(二)翻译题(翻译题答案) 1. All documents sent for collection must be accompanied by a collection instruction indicating that the collection is subject to URC522 and giving complete and precise instructions. Banks are only permitted to act upon the instructions given in such collection instruction, and in accordance with these rules. 2. Goods should not be dispatched directly to the address of a bank or consigned to or to the order of a bank without prior agreement on the part of that bank. Nevertheless, in the event that goods are dispatched directly to the address of a bank or consigned to or the order of a bank for release to a drawee against payment or acceptance or upon other terms and conditions without prior agreement on the part of that bank, such bank shall have no obligation to take delivery of the goods, which remain at the risk and responsibility of the party dispatching the goods. 3. Under international standard banking practice, it is expected that documents issued by the beneficiary will be in the language of the credit. When a credit states that documents in two or more languages are acceptable, a nominated bank may, in its

advice of the credit, limit the number of acceptable languages as a condition of its engagement in the credit or confirmation. 4. Documents may be titled as called for in the credit, bear a similar title, or be untitled. For example, a credit requirement for a “Packing List” may also be satisfied by a document containing packing details whether titled “Packing Note”, “Packing and Weight List”, etc., or an untitled document. The content of a document must appear to fulfill the function of the required document. (三)请用文字和图示说明即期付款交单(D/P AT SIGHT)的结算流程(答案) (四)操作题(操作题答案) FROM: TO: SEQUENCE OF TOTAL: FORM OF DOC.CREDIT: DOCU CREDIT NO.: DATE OF ISSUE: DATE & PLACE OF EXP: COUNTRY APPLICANT: BENEFICIARY: 50: 59: ABC COMPANY. SINGORPORE CHINA EXPORT BASES DEVELOPMENT CORPORATION QINGDAO SHANDONG. CHINA CURRENCY CODE,AMOUNT:32: AVAILABLE WITH…BY… NEGOTIATION DRAFTS AT… DRAWEE: PARTIAL SHIPMENT: TRANSSHIPMENT: TRANSPORTATION TO… LATEST SHIPMET DATE: 42C: 42D: 43P: 43T: SIGHT BANK OF SINGAPORE. NEW YORK NOT ALLOWED NOT ALLOWED QINGDAO.CHINA SINGAPORE 050531 USD242 250.00 THE ADVISING BANK BY BANK OF SINGAPORE.SINGAPORE BANK OF CHINA QINGDAO 27: 40A: 20: 31C: 31D: 1/1 IRREVOCABLE 136107 050427 050610 IN BENEFICIARY'S

LOAD/DISPATCH/TAKING: 44A: 44B: 44C:

DESCRIP GOODS/SERVICE:45A:

30MT FROZEN PORK LOIN PACKED IN 25KG/CTN. PRICE AT USD50 PER MT; 30MT FROZEN PORK RIB. PACKED IN 25KG/CTN. PRICE AT USD30 PER MT; 30MT FROZEN PORK LEG , PACKED IN 25KG/CTN. PRICE AT USD60 PER MT CIF SINGAPORE DOCUMENTS REQUIRED: 46A:

IN 3 FOLD UNLESS OTHERWISE STIPULATED: 1. SIGNED COMMERCIAL INVOICE 2. SIGNED PACKNG LIST 3. CERTIFICATE OF CHINESE ORIGIN 4. * COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE. 5. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE.COVERING WAR RISK AND ALL RISKS. 6. HEALTH CERTIFICATE IN ONE COPY. 7. FULL SET PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. ADDITIONAL CONDITION:47A: PLEASE CONTACT BENEFICIARY OF THE ISSUANCE OF THE L/C UPON RECEIPT OF THIS SWIFT. 1. *THIS CREDIT WILL BECOME EFFECTIVE PROVIDED THAT YOU RECEIVE AUTHORIZATION FROM OUR BANK IN THE FORM OF LC AMENDMENT. 2. THE NUMBER AND DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DRAFTS. PLEASE SEND THE DRAFTS TO BANK OF SINGAPORE. NEW YOUK FOR REIMBURSEMENT AND SEND ALL THE OTHER DOCUMENTS TO US. 3. *A FEE OF USD40(OR ITS EQUIVALENT)SHALL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM/FROCEEDS UPON EACH PRESENTATION OF DISCRPANT DOCUMENTS EVEN IF THE CREDIT INDICATHE THAT ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER

THE TERMS AND CONDITIONS OF THIS CREDIT. 4. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. 5. 5PERCENT MORE OR LESS IN AMOUNT AND QUANTITY ACCEPTABLE. CHARGES: UDING REIMBURSEMENT CHARGES OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY CONFIRMATION INSTR:49: WITHOUT IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION), INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500. 根据上述信用证内容,回答下列问题: 1. 本信用证的种类为(至少四种)_______________________________。 2. 该 信 用 证 的 有 效 期 、 交 单 期 、 最 迟 装 运 期 分 别 为 71B: ALL BANKING CHARGES INCL

_______________________。 3. 该 信 用 证 项 下 , 受 益 人 应 提 交 的 单 据 种 类 及 其 份 数 为 ___________________。 4. 根据《跟单信用证统一惯例》(UCP500)的规定对标有*符号的部分内 容进行分析,并指出这种条款对受益人的影响。 5. 该信用证项下的汇票付款人应是________________。 6. 该信用证项下的发票的签发人应是________________。 7. 根据来证要求,提单的收货人(抬头)应作成“To order”,这应解释为凭 ______指定。 8. 如出口方在 5 月 21 日装运一批货物, 则应在____月_____日前向银行交单。


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