單證員考試重點審證題及參考答案

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單證員考試重點審證題及參考答案2016

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單證員考試重點審證題及參考答案2016

　　1.買賣雙方簽訂的合同如下：

上海茂林貿易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
銷售合同
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
張三							Whuit Brown
簽署							Signature

　　進口國開來的信用證：

　　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.

　　經審核，信用證存在以下問題：

　　1.合同規定信用證有效期為裝運日后15天，即2012年10月30日，而信用證為2012年10月20日;

　　2.根據合同信用證的到期地點不應在英國，而應在中國。

　　3.受益人名稱與合同有差異，名稱應為“CO.”，而不是“CORP.”。

　　4.信用證金額大小寫都有誤，應是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY。

　　5.根據合同中匯票期限應為即期，而信用證錯為見票后30天遠期。

　　6.根據合同，可以分批裝運，信用證錯為不可以分批。

　　7.根據合同，貨號HE21的單價是USD18.50/PC，信用證錯為USD18.00/PCS。

　　8.貨物描述中的總金額應該是USD32400.00，信用證錯為USD32040.00。

　　9.貨物描述中的合同號錯，應該為SH2012X826。

　　10.根據合同，保險險別是一切險和戰爭險，信用證錯為一切險。

　　11.合同上的交單期為提單后15天，而信用證錯為10天。