單證員考試重點(diǎn)審證題及答案2024

　　在平時(shí)的學(xué)習(xí)、工作中，我們都可能會(huì)接觸到試題，試題是參考者回顧所學(xué)知識(shí)和技能的重要參考資料。你知道什么樣的試題才能切實(shí)地幫助到我們嗎？下面是小編為大家整理的單證員考試重點(diǎn)審證題及答案2024，僅供參考，歡迎大家閱讀。

　　審證題(請(qǐng)根據(jù)所給出的合同審核信用證)

　　1.買(mǎi)賣(mài)合同：

　　2.進(jìn)口國(guó)來(lái)的信用證：

　　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

　　信用證中的不符之處有十點(diǎn)：

　　(1)59受益人名稱(chēng)錯(cuò)，應(yīng)該是：SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.

　　(2)32B金額錯(cuò)，應(yīng)該是18,600.00

　　(3)43P分批的要求錯(cuò)，應(yīng)該是：ALLOWED

　　(4)43T轉(zhuǎn)運(yùn)要求錯(cuò)，應(yīng)該是：ALLOWED

　　(5)45A中的貿(mào)易術(shù)語(yǔ)錯(cuò)，應(yīng)該是：CIF NHAVA SHEVA

　　(6)45A中的合同錯(cuò)，應(yīng)該是：SL121218

　　(7)46A中的提單運(yùn)費(fèi)支付情況錯(cuò)，應(yīng)該是：…… FREIGHT PREPAID ……

　　(8)46A中的保險(xiǎn)加成錯(cuò)，應(yīng)該是：…… AT LEAST 110 PCT ……

　　(9)48交單期錯(cuò)，應(yīng)該是：…… WITHIN 15 DAYS ……

　　(10)71B銀行費(fèi)用承擔(dān)者錯(cuò)，根據(jù)合同，應(yīng)該是ALL BANKING CHARGES OUTSIDE INDIA ARE FOR A/C OF THE BENEFICIARY

　　單證員考試重點(diǎn)審證題及答案 1

　　國(guó)外開(kāi)來(lái)的有錯(cuò)誤的信用證：

　　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

　　經(jīng)審核，信用證上的錯(cuò)誤有：

　　1.到期地點(diǎn)錯(cuò)(31D)

　　按照合同信用證應(yīng)該是裝運(yùn)后15天在中國(guó)到期，應(yīng)改為：120630 IN CHINA。

　　2.受益人名稱(chēng)錯(cuò)(50)

　　按照合同，受益人名稱(chēng)應(yīng)該是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。

　　3.信用證幣制錯(cuò)(32B)

　　按照合同，應(yīng)該是美元USD，應(yīng)改為：USD15000,00。

　　4.匯票期限錯(cuò)(42C)

　　按照合同，應(yīng)該是即期議付信用證，應(yīng)改為：DRAFT AT SIGHT。

　　5.目的港錯(cuò)(44F)

　　按照合同，目的'港是多倫多，不是溫哥華，應(yīng)改為：TORONTO, CANADA。

　　6.裝運(yùn)日期錯(cuò)(44C)

　　按照合同，最遲裝運(yùn)日是1208年6月15日，應(yīng)改為：120615。

　　7.貨物描述錯(cuò)(45A)

　　品名是：VALVE SEAT INSENT，貿(mào)易術(shù)語(yǔ)不能省略，也不可以省略諸如合同號(hào)碼等合同上規(guī)定要顯示的內(nèi)容。應(yīng)改為：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。

　　8.提單份數(shù)錯(cuò)(46A第1條)

　　一般情況下提單應(yīng)該是“整套”，也就是FULL SET或3/3 SET，應(yīng)改成：FULL SET

　　ORIGINAL …… 或3/3 SET ORIGINAL ……

　　9.保單加成錯(cuò)(46A第3條)

　　按照合同，保險(xiǎn)金額是發(fā)票金額的110%，應(yīng)改成AT 110 PERCENT OF THE INVOICE

　　VALUE。

　　10.交單期錯(cuò)(48)

　　合同規(guī)定交單期是15天，應(yīng)改為：15 DAYS …

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