【2017年整理】单证员六套练习答案.docVIP

练习一（答案） 一、单项选择题ABCAB CABBD DBBCB DBBCB 二、判断题 √×√×√ ×××√× √√√×× ×√√√× 三、根据合同内容审核信用证，指出不符之处并提出修改意见。 （1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SIGAPORE 应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SIGAPORE （2）BENEFICIARY: GU TAI TEXTILES I/E CORP. 应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP. （3）AMOUNT: USD 90,000.00 应改为USD 900,000.00 （4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY 应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY （5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG15, 2009 （）“FREIGHT COLLECT”应改为“FREIGHT PREPAID” （）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% 应改为10% （）COVERING ALL RISKS AND WAR RISK 应改为COVERING WP.A AND WAR RISK （）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN 应改为100% COTTON GREY LAWN (1) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY Issuer SHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA 商 业 发 票 COMMERCIAL INVOICE 2)TO YI YANG TRADING CORPORATION 88 MARSHALL AVE DONCASTER VIC 3108 CANADA 3)INVOICE NO. SEP.28,2009 4)INVOICE DATE MN8866 5)Transport Details FROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEA 6)S/C NO MN808 7)L/C NO WCBN2009 8)Marks and Numbers 9)Description of Goods 10)Quantity 11)Unit Price 12)Amount YI? YANG MONTREAL C/NO. 1—360 LADIES100% COTTON WOVEN JACKET AS PER S/C MN808 12,000PCS CIF MONTREAL USD8.00/PC USD96,000.00 13)TOTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY. 14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT. 15)SHANGHAI FUJI GARMENTS GROUP CO .LTD XXX BILL OF EXCHANGES No.:(1)MN8866 For:2)USD96,000.00 (3-4)OCT 25,2009 SHANGHAI,CHINA (amount in figure) (place and date of issue) At(5) ******** sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6)BANK OF CHINA ,SHANGHAI BRANCH the sum of (7) SAY