国际商务单证员《国际商务单证缮制与操作》模拟试题和详解(一).docVIP

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一） 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） 1．合同资料 This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below: （5）Packing:8pc Double Offset Ring Spanner Packed in 1 plastic carton of 16 sets each; 9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each; 12pc Double Offset Ring Spanner Packed in 1 plastic carton of 8 sets each. Packed in THREE 40’ CONTAINER （6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN （7）Shipping marks MAMUT BARCELONA C/NO.1-UP （8）Time of Shipment: Latest Date Of Shipment Sept.10,2011 （9）Partial Shipment: Allowed （10）Transshipment: Not Allowed （11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to be available at 60 days after sight draft to be opened by the sellers. L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee. （12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic Trade Arbitration Commision in Tianjin （or in Beijing） for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded. The Seller: The Buyer: TIANJIN TOOL IMPORT EXPORT CO.,LTD MAMUT ENTERPRISESAV 2．信用证资料 经审核信用证后存在的问题如下： 答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。经审核，信用证存在以下问题： 1．信用证的性质和种类有误，应将“REVOCABLE”修改为“IRREVOCABLE”，并在后面添加“CONFIRMED”。 解析：在国际贸易中，如果信用证没有特别规定，信用证一般都是不可撤销的。本题中，合同规定是不可撤销（IRREVOCABLE）信用证，而信用证却规定为可撤销（REVOCABLE），明显与