全国国际商务单证员考试国际商务操作考试真题附标准答案

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1、阻击高价培训中国网学在线中国外考网（www.jiuzheli.com）服务广大考生羃罿肇薂螆袅肆蚄蕿一、根据下述合同内容审核信用证，并指出不符之处。（36分）1、受益人名称与合同卖方不符（合同是SHANGHAISHENGDACO.，LTD.，信用证SHANGHAIDASENGCO.，LTD.）2、开证申请人的地址不符（合同是28,IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEELTAPERULES，信用证是TAPERULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符

2、（合同是USD3.60/DOZPAIRCFRCHITTAGONG和USD4.20/DOZPAIRCFRCHITTAGON，信用证是HKD3.60PERDOZENCIFCHITTAGONG和HKD4.20PERDOZENCIFCHITTAGONG）矚慫润厲钐瘗睞枥庑赖。6、总金额不符（合同是USD9,300.00，信用证是CURRENCYHKDAMOUNT9800.00）聞創沟燴鐺險爱氇谴净。7、包装不符（合同是InCartons，信用证是PACKING:EXPORTSTANDARDSEAWORTHYPACKING）残骛楼諍锩瀨濟溆塹籟。8、装运期不符（合同是Duri

3、ngMay,2008，信用证是LATESTDATEOFSHIPMET:MAY2,2008）酽锕极額閉镇桧猪訣锥。9、装运港不符（合同是Shanghai，信用证是ANYCHINESEPORTS）10、分批和转运要求不符（合同是PartialShipmentandTransshipmentareallowed.，彈贸摄尔霁毙攬砖卤庑。信用证是PARTIALSHIPMENT:NOTALLOWED和TRANSSHIPMENT:NOTALLOWED）謀荞抟箧飆鐸怼类蒋薔。11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT

4、COLLECT”不符13、付款期限不符（合同是SightLetterofCredit，信用证DRAFTSAT60DAYSSIGHT）厦礴恳蹒骈時盡继價骚。二、根据买方订单及相关资料缮制形式发票（24分）Issuer:(1)SHANGHAILUCKYSAFETYSCREENSCO.,LTDUNITC2/FJINGMAOTOWERSHANGHAI,CHINA.PROFORMAINVOICE报关辅导350司法考试辅导报检辅导250单证辅导250阻击高价培训中国网学在线中国外考网（www.jiuzheli.com）服务广大考生To:(2)RAM PLASTICS201,HA

5、UZRANI,MALVIYANAGAR,NEWDELHI110017.INDIANo.(3)LU80518Date:(4)May18,2008Transportdetails:(5)FromShanghaiChinatoNhavaShevaIndiabyseaS/CNo.(6)LU0805Termsofpayment:(7)AdvancedT/TMarks&Nos.DescriptionofgoodsandQuantityUnitPriceAmount(8)R.P.LU80518NhavaShevaNos1-up(9)200mmx2mmx50mtransparent

6、normal120rolls200mmx2mmx50mtransparentnormalribbed10rolls200mmx3mmx50mtransparentnormal20rolls300mmx3mmx50mtransparentnormal30rolls300mmx3mmx50mtransparentnormalribbed20rolls200rolls(10)CIFNhavaShevaUSD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD10320.00USD98

7、0.00USD1840.00USD3240.00USD2320.00USD18700.00(12)DETAILSOFOURBANK:BANKOFCHINA,SHANGHAIBRANCH,NO.4Zhongshanroad,Shanghai,P.R.CHINASWIFTCODE:BKCHCNBJ530BENEFICIARY:SHANGHAILUCKYSAFETYSCREENSCO.,LTD茕桢广鳓鯡选块网羈泪。ACCOUNTNO:128122420127091015ADDRESS:UNITC2/FJINGMAOTOWERSHANGHAI,CHINASHANGHAI