外贸单证实务与实训参考答案.docx

1、项目一认识外贸单证工作任务一：初识外贸单证任务实训参考答案1.一.知识巩固外贸制单的基本要求是什么？2.答：各种进出口单证，原则上应该做到：“正确、完整、及时、简洁、清晰。” 制单要求中最首要的是“正确”，正确应包括哪些具体要求？3.答：“正确”至少包括两个方面的内容：一方面是要求各种单据必须做到“相符”， 即单证相符、单单相符、单货相符；另一方面则要求各种单据必须符合有关国际惯例和 进口国的有关法令和规定。单据“三相符”的要求是指什么？为什么“单证相符”占首要地位？ 答：三相符是指单证相符、单单相符、单货相符。从“严格相符”的要求来看，“单证相符”占首要地位。因为“单单相符”是以“单 证相符

2、”为前提的，离开了这个前提，单单之间即使相符，也会遭到银行的拒付。至于 “单货相符”这主要是指单据的内容应该与实际的交货相符，亦即与合同相符。这里， 单货相符也必须要具备“单证相符”的前提和条件。因为信用证虽然体现了合同的内容 , 但对银行来说，信用证是一个独立的文件，它既不依附于合同，也不管实际交货是否与 单据的论述相一致。因此， 当信用证的某一方面与合同不符，而且未作修改时，缮制出 口单据应以信用证的规定为准。所以，从安全收汇的角度来说，结汇单据必须首先注意 处理好单证是否相符的问题。4. 进出口单证工作的内容包括哪些？答：出口单证工作主要有审证、制单、审单、交单、归档五个方面，它贯穿于出

3、口 贸易合同履行的整个过程。其基本要求是：做到单证一致、单单一致、单同一致、单货 一致。四个一致是相互独立、互为依存的关系，在审证、制单、审单、交单和归档的具 体工作中，要合理把握；进口单证工作的主要内容有开证、制单、审单、和归档四个方面。5. 审单方法主要有哪几种？审单方法通常有纵向法、横向法、和纵横交错法三种。纵向法是对照信用证、合同条款逐条逐字审核。横向法是以发票为依据，审核相同栏目的内容是否一致。纵横交错法是上述两种方法的综合运用。应该指出，审单的手段应不断更新，要善 于利用现代计算机技术来提高审单的准确性和效率任务二梳理进出口交易程序任务实训参考答案：一.知识巩固（_）不定项选择：1

4、. B 2.BD 3. ABCD 4. BCD 5. D 6. C 7. A 8. D 9. C 10. D（二） 案例分析：1. 答：接受无效。因为付款时间发生变更，为实质性变更发盘条件。2. 答：据UCP600规定，保险单签发日期不应晚于货物的装运日期。（三） 简答：略任务三熟悉国际贸易结算方式任务实训参考答案：一.知识巩固（一） 单项选择题1-5 B C A A B 6-10 CC B B D1.（二） 多项选择题BCD 2. ABCD 3. ABCD 4. AB 5. BCD6. ABCD 7. BCD 8. ACD 9. ACD 10. ABC（三） 简答题：略项目二 信用证释读与操

5、作任务一信用证释读任务实训参考答案%1. 知识巩固（一）单项选择题1-5 C C C D A 6-10 C B C D D（二） 案例分析答：简电通知不是有效的信用证文件，需待对方开来有效的信用证文件方能参照发货。%1. 能力实训1. 阅读并翻译该信用证（略）2. 该证其他条件（Additional Conditions）规定内容较多，请正确理解。（略）3. 找出本证的交单截止日、交单地点、交单期。本证有效期为 2012 年 12 月 21 日，交单地点在中国，交单期为装运日后 21 天4. 请找出表明本信用证为可转让信用证的相关条款。答：项目 40A 表明信用证为不可撤销的可转让的信用证项目

6、 47A 第五条表明该信用证由交通银行转让任务二审核与修改信用证任务实训参考答案%1. 知识巩固（一）单项选择题1-5 C C D C A 6-10 A A A B C（三） 案例分析答:该信用证并未得到有效的修改。有效的修改应以收到开证行开来的修改通知书为准, 开证申请人单方面同意修改无效。%1. 能力实训经过审核，发现该信用证存在以下不符点：1. 到期地点错误，应为受益人所在国到期。2. 开证申请人和受益人名称地址错误，互相颠倒。3. 金额和货币错误，应为 41400. 00 美元4. 分批装运规定错误，应为不允许5. 转运规定错误，应为不允许6. 装运港规定错误，应为青岛7. 货物数量错

7、误，第二种商品 THERMOS 的数量应为 4400PCS8. 贸易术语规定错误，应为 CFR,而非 CIF9. 需要的单据中应删除保险单，CFR 条件下卖方无需投保。10. 交单期限规定过短，应将 2DAYS 改为 15DAYS.任务三申请开证操作任务实训参考答案一.知识巩固（一） 单项选择题：1-5 A A D D B（二） 判断是非：1-5 V X V V X 6-10X V X V V二.能力实训 填制开证申请书TO： BANK OF CHINAIRREVOCABLE DOCUMENTARY CREDIT APPLICATIONDate:APR 1, 2012Beneficiary(f

8、ull name and address)HANTAI STEEL CORP.NO. 203 LIDIA HOTEL OFFICE 1546-49, DONG-GU, BUSAN, KOREAL/C No.Ex-Card No. Contract No.Date and place of expiry of the credit NOT LATER THAN AUG 15,2012 IN KOREAPartial shipments ()Allowed(X )not allowedTransshipment ()Allowed(X )not allowed()Issue by airmail(

9、)With brief advice by teletransmission ()Issue by express delivery(X)Issue by teletransmission(which shall bethe operative instrument)Loading on board/dispatch/taking in charge at/from BUSAN, KOREANot later than JULY 15,2012For transportation to XINGANG, TIANJIN Description of goods:COLD ROLLED STEE

10、L SHEET IN COIL SPECIFICATIONS: JIS G3141 SPCC-SD SIZE: 0. 70MMX1200MMXC; QUANTITY: 60MT USD 210. 00/MTCOUNTRY OF ORIGIN AND MANUFACTURERS: REPUBLIC OF KOREA, VICTORY FACTORYAmount(both in figures and words) USD12600. 00SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED ONLY.Credit available with ()by sight

11、 payment ()by acceptance(X)by negotiation()by deferred payment atagainst the documents detailed herein(X )and beneficiary s draft for 100 % of the invoice valueat SIGHTon ISSUING BANK(X) FOB( )CFR ( )CIF ( )or other termsDocument required(marked with )1. (X) Signed Commercial Invoice in 3 copies ind

12、ication L/C No. and Contract No.2. (X)Full set of clean on board ocean Bills of Lading made out TO ORDER and (X) blank endorsed, marked freight (X)to collect/ ( ) prepaid and notify APPLICANT3. ( ) Air Waybills showing freight ( ) to collect/ ( ) prepaid indicating freight amount,and consigned to4.

13、( ) Memorandum issued by consigned to5. ( ) Insurance Policy / Certificate in 1 copies for 110 value showing% of the invoice draft, claims payable in China in currency of the ed, covering ( ) Ocean Marineblank endors Transportation / ( ) AirTransportation / () Over Land Transportation/( ) All Risks,

14、 War Risks.6. ( X) Packing List in 3 copies7. ( ) Certificate of Quantity / Weight in 2 copies issued rveyor at the loading port, indicating the actual surveyedof shipped goods aswellas the packing condition.an independent suquantity / weight8. ( ) Certificateof Quality in 1copies issued by( ) manuf

15、acturer/ ()public recognizedsurveyor / () 9.(X) Beneficiarys certifiedcopy of FAX dispatchedto the accounteeswithdays after shipment advising ight(X) name of vessel/ (X)date, quantity, we and value of shipment.10.( ) Beneficiary s Certificatecertifying thatextra copiesof the documents havebeen dispa

16、tched accordingto the contract terms.11.( ) Shipping or Co s Certificate attesting that the carrying by accountee vesselis chartbookedor their shipping agents: documents, if any: ered X ) Other12.(CERTIFICATE OFORIGIN IN TWO FOLDS.Additional instructions:1.(X ) All banking charges outside the openin

17、g bank are for beneficiary s acc ount.2.(X) Documents must be presented within 10 days afterthe date of issuance of the transport documents but withinthe validity ofthis credit.3.()Third party as are not acceptable.shipper is notacceptable. ShortForm / Blank Back B/L4. ( ) Both quantity 5.() prepaid

18、 freightesentation of original or its agent.6.(X) All documents ()Other terms,and amount 10 %more or less areallowed.drawn in excessof L/C amount isacceptable against pr Co. charges voucherissued by Shipping/ Air line /to be forwarded in one cover, if any:unless otherwise stated aboveALL DOCUMENTS M

19、USTAdvising bank:BE MAILED IN ONE LOT TOTHE ISSUING BANK BY COURIER SERVICE.Account No, : XXXXXXXXXXXXTransacted by: RONGXIANG METAL PRODUCTS CO. , LTD NO. 529, QI JIANG ROAD, TIANJIN, CHINA 李飞(Applicant: name, signature of authorized person)项目三缮制结汇单据任务一缮制商业单据任务实训参考答案%1. 知识巩固（-）单项选择题：1-5 C A C D D1.

20、（二）多项选择题ABCD 2. ABD 3. BD 4. AD 5. AB（三）案例分析：1. 答；拒付理由不成立。根据UCP600规定：商业发票无需签署。2. 答：银行拒付的原因是单证不符，商业发票的金额高于信用证的总金额。%1. 能力实训实训项目：缮制发票和装箱单COMMERCIAL INVOICEISSUERHONG TAIIMP. & EXP. CO., LTDINVOICE NO.DATEDEC. 28, 2010T1E1X7TITLAEISHAN ROAD,CONSIGNEEQINGDAO, CHINARLS/1C01N0O0.15711110219165S/C NO.DATENO

21、V. 29, 2010 DATEE. THAI ROONG LTD, PARTHT1001260 22-24 MAHAESAK ROAD, BANGKOK, THAILANDDEC. 1, 2010FROM QINGDAOCHINABANGKOK , THAILAND TMARKSDESCRIPTION OF GOODSQTYUNIT PRICEAMOUNTSAY US DOLLARS SIXTY FIVE THOUSAND ONE HUANDRED SEVENTY FIVE AND CENTS FORTY TWO ONLY.FREIGHT FEE: USD 60. 00INSURANCE F

22、EE:USD 50. 00 FOB VALUE: USD 65065.42SILK FOR READY MADE GARMENTS INDUSTRYHONGTAI TEXTILES IMP& EXP CO. LTD林阳（签名盖章）RAW SILKCIF BANGKOKCTR29/31 5A1222.53KGSUSD 35.20/KGUSD 43033.06BANGKOK29/31 6A606.64KGSUSD 36.50/KGUSD 22142.36NO. 1-60TOTAL1829. 17KGSUSD65175.42ISSUERPACKING LISTINVOICE NO.DATEHONG

23、TAI TEXTILES IMP. & EXP. CO., LTD117 TAISHAN ROAD, QINGDAO, CHINACONSIGNEEE. THAI ROONG LTD, PART22-24 MAHAESAK ROAD, BANGKOK, THAILANDRS10100157SHIPPING MARKS: CTRBANGKOKNO1-60DEC. 28, 2010FROM QINGDAO, CHINADESCRIPTION OF GOODS RAW SILKTO BANGKOK THAILANDQTYPACKAGESG. W.N. W.MEAS29/31 5A29/31 6AMn

24、 i fin1222.53KGS40CTNS 1335.62KGS606.64KGS20CTNS 669.48KGS1222.53KGS 4.01CBM606.64KGS 2.01CBMTOTAL 1829. 17KGS 60CTNS 2005. 10KGS 1829. 17KGS 6.02CBMTOTAL QTY :1829. 17KGSPACKAGES: 60CTNSG. W. : 2005. 10KGS MEAS: 6. 02CBMSILK FOR READY MADE GARMENTS INDUSTRYHONGTAI TEXTILES IMP& EXP CO. LTD 林阳（签名盖章）

25、任务二缮制运输单据任务实训参考答案一.知识巩固（一） 单项选择题：1-5 B B B A C 6-11 C B A B A B（二） 多项选择题：1. ABCD 2. AB 3. ABCD 4. BCD 5. ABCD6. ABCD 7. BCD 8. AB 9. ABCD（三） 翻译下列句子：（1） 全套清洁已装船海运提单，做成“凭指示”抬头，空白背书，注明“运费预付” 在目的地通知 ABC 公司。不接受显示发票金额、单价、贸易术语、合同号、信用证号的 提单（2） 全套不少于 3 份清洁己装船海运提单，注明“运费预付”做成“凭指示”抬头， 凭我方指示背书，显示“BLUE BIRD TRADI

26、NG COMPANY”为被通知人，不接受简氏提单， 提单上要说明货物用集装箱装运，显示集装箱号。二.能力实训实训项目：缮制提单ShipperSHANGHAI ABC IMPORT AND ERPORT CORP.Consignee:TO ORDER OF SHIPPERNotify PartyOVERSEAS TRADING COMPANY SINGAPORE SECTION #03-12 SULTAN PLAZA, SINGAPOREPre-carriage byPlace of ReceiptB/L NO. : CSA-2056中国远洋运输总公司CHINA OCEAN SHIPPING C

27、O.Combined Transport BILL OF LADINGReceived in external apparent good order and condition except as otherwise noted. The total number of packages or unitsstuffed in the container, the description of goods, the weights shown in this B/L areOcean Vessel VoyPort of Loadingfurnished by the merchants, an

28、d which theHUANGHE V133SHANGHAIPort of DischargePlace of Deliverycarrier has no reasonable means of checkingand is not a part of this B/L contract.SINGAPOREMarks & NosORIGINALNo of containers orKind of Packages;Gross WeightMeasurementContainer SealPkgsDescription of Goods(KGS)No.OTC2600 CARTONS“CHAN

29、GHONG” BRAND39000KGS686. 4CBMSCW-71023COLOR TELEVISION SETSINGAPORENO. 1-2600FREIGHT PREPAID TOSINGAPORETotal Number of Containers or Packages(In Words)SAY TWO THOUSAND SIX HUNDRED CARTONS ONLY.FREIGHT & CHARGESRevenue TonsRatePerPrepaidCollectEx. RatePrepaid atPayable atPlace and Date of IssueTotal

30、 FreightNo. of Original B(S)/LAPR 26, 2009, SHANGHAISigned for the CarrierTHREECHINA OCEAN SHIPPING CO.LADEN ON BOARD THE VESSELAS CARRIERDate APR 26, 2009by任务三缮制保险单据任务实训参考答案一.知识巩固（一） 单项选择题1-5 C B B A D（二） 翻译下列保险条款（1）保险单或保险凭证一式两份，开给开证申请人，投保协会货物一切险和战争险, 仓至仓至最终目的地绍恩多夫，按照至少发票金额的 110%投保，注明保险费已付，显示如有索赔，地

31、点在德国，注明在德国的理赔解决机构。(2)海运保险单或凭证一式两份，空白背书，按照发票金额的 120%投保中国人民保 险公司1981 年 1 月 1 日海运货物条款的平安险，加保偷窃提货不着险、受热受潮险、 串味险、钩损险和包装破损险。注明如有索赔，在泰国赔偿。(%1)案例分析答：拒付理由成立。根据UCP600规定：信用证项下保险单的投保金额至少应为 发票金额的 110%,此案中投保金额不足，造成单证不符，因此银行拒付是有道理的。实训项目：缮制保险单中保财产保险有限公司The People s Insurance (Property) Company of China, Ltd发票号码Invo

32、ice No.MIE201156 L/C NO. : YS1234保险单号次Policy No.海洋货物运输保险单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人(Insured):CHINA MACHINERY IMP. & EXP. CO., NINGBO BRANCH中保财产保险有限公司(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输!呆险，特签发本保险单。This policy of Insurance witnesses that the People s I

33、nsurance (Property) Company of China, Ltd. (hereinafter called The Company ), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed o

34、verleaf and other special clauses attached hereon.保险货物项目 Descriptions of Goods包装单位数量 Packing UnitQuantity400 WOODEN CASES保险金额 Amount InsuredBUTTERFLY SEWING MACHINESUSD 20240承保险别(Conditions)COVERING ALL RISKS AND WAR RISK货物标记(Marks of Goods)N/M二.能力实训总保险金额：TotalSAY US DOLLARS TWENTY THOUSAND TWO HUND

35、RED FORTY ONLY.Amount保费Premium载运输工具Per conveyance S. SHONGZHEN V. 65开航日期Sig. on or abtJULY 15,2010起运港 FormNINGBO, CHINA目的港 To LONDON , ENGLAND所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索 赔，应向本公司提交保险单正本(本保险单共有 2 份正本)及有关文件。如一份正本巳用于索赔，其余正本则自动失效。In the event of loss or damage which may result in accla

36、im under this Policy, immediate notice mustbe given to the Company s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been acc

37、omplished, the others to be void.赔款偿付地点LONDON IN USDClaim payable at日期(Dat e) JULY 14,2010在 at地址：Address：中保财产保险有限公司（盖章）任务四缮制官方单据任务实训参考答案一.知识巩固（一）单项选择题：1-5 A D B A B 6-8 B C C（二） 多项选择题1. ABCD 2. ADE 3. ABCD 4. ABC 5. ABC（三） 翻译下列英文条款：1. 由商会签发的原产地证一份正本一份副本，证明货物由中国原产，正本由阿联酋驻 中国的代表签证。2. 普惠制原产地证格式 A 一份正本一

38、份副本，证明中国为货物的原产国。3. 质量证明一式四份。二.能力实训实训项目：缮制一般原产地证1. Exporter (full name and address)CERTIFICATE NO. : CCIPT094910022HONG TAI TEXTILES IMP. & EXP. CO., LTD 117 TAISHAN ROAD, QINGDAO, CHINA2. Consignee (full name, address, country)E. THAI R00NG LTD, PART22-24 MAHAESAK ROAD, BANGKOK, THAILAND3. Means of

39、transport and routeFROM QINGDAO, CHINA TO BANGKOK BY VESSELCERTIFICATE OF ORIGINOFTHE PEOPLE S REPUBLIC OF CHINA5. For certifying authority use only3. Country / region of destination THAILAND6. Marks and7. Number and kind of packages8. H. S.Code9. Quantity10. Number and datenumbersCTR BANGKOKN01-60o

40、f invoicesdescription of goods;2005.10KGSNO. :RS1010015760 （SIXTY）CARTONS OF50020011DATE:DEC 28,2010RAW SILKSILK FOR READY MADE GARMENTSINDUSTRY11. Declaration by the exporter12.CertificationThe undersigned hereby declares that theIt is hereby certified that the declaration above details and stateme

41、nt are correct; thatby the exporter is correctall the goods were produced in China and thatthey comply with the Rules of Origin of the青岛贸促会（公章）People s Republic of China.HONG TAI TEXTILES IMP. & EXP. CO., LTD（公司章）QINGDAO, DEC 30, 2010 张勇（签名）QINGDAO, DEC 29,2010,林旭（签名）Place and date, signature and st

42、amp of certifyingPlace and date, signature and stamp ofauthorityauthorizedsignatory项目任务五 缮制附属单据任务实训参考答案知识巩固（一）翻译下列句子：1. 证明货运单据的每份复印件都在装运后 48 小时内传真给了开证申请人的受益人证 明。2. 受益人要将一套不可转让的副本单据在装运后立即直接寄给开证申请人，且要随附一 份受益人证明在单据中。.能力实训GUANGYUAN GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 XINJIAN ROAD, TAIYUAN, CHINAC

43、ERTIFICATEDATE:FEB13,2013PLACE:TAIYUAN,CHINA TO MESSERS:LAIKI PERAGORA ORPHANIDES LTD.RE: L/C NO. 286/13/10016 INVOICE NO.: 13SHGD302THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVICE 2 DAYS BEFORE SHIPMENT.GUANGYUAN GARDEN PRODUCTS IMP. AND EXP. CO., LTD.（

44、盖章） 杨洋（手签）实训项目 1：缮制受益人证明TO:HONG TAI TEXTILES IMP. & EXP. CO., LTD117 TAISHAN ROAD, QINGDAO, CHINA ADVICEDATE:JAN 06, 2011E.THAI ROONG LTD, PARTRE: INVOICE NO. : RS10100157 DEAR SIRS:THE GOODS UNDER L/C NO. 11110219165 HAVE BEEN SHIPPIED. THE DETAILS ARE AS FOLLOWS: COMMODITY: RAW SILKPACKING:60 CART

45、ONS实训项目 2：缮制装运通知PORT OF LOADING:QINGDAO, CHINAPORT OF DISCHARGE:BANGKOK, THAILAND DATE OF SHIPMENT JAN 05, 2011 VESSEL:HANJIN OTTAWA V. 073EB/L NO. :DELS50939811SHIPPING MARKS:CTR BANGKOK NO1-60SILK FOR READY MADE GARMENTS INDUSTRYHONG TAI TEXTILES IMP. & EXP. CO. , LTD 林阳(签名盖章)项目任务六缮制资金单据任务实训参考答案%1.知识巩固（一） 单项选择题：1-5 C D B C C 6-10 D A B B B（二） 多项选择题1. CD 2. AD 3. ACD 4. ABCD 5. CD（三） 翻译下列汇票条款：（1）凭受