2010年6月单证员操作试题及答案2[参考].docVIP

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2010年6月单证员操作试题及答案2[参考].doc

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2 0 1 0 年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。（36 分） SALES CONTRACT THE SELLER: NO. WILL09068 SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1, 2009 NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNED AT: SHANGHAI,CHINA THE BUYER: NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELGIUM This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Commodity Specification Quantity Price Terms Unit price Amount WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900326, WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D0900327 , 3000 PCS 5000 PCS CIF ANTWERP USD10.50/PC USD12.00/PC USD31 500.00 USD60 000.00 TOTAL: 8000 PCS USD91 500.00 Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLY Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION Time of Shipment: DURING AUG. 2009 BY SEA Loading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM Partial Shipment and Transshipment: ARE ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981. Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT. SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE 张平 LJSKOUT ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL：1/1 40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：132CD6372730 31C: DATE OF ISSUE ：090715 40E: APPLICABLE RULES ：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM 51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRU