外贸单证实务试卷试题库和答案

一、单项选择题〔每题1分，共15分〕 1．的日期在结汇单据中应〔 〕。

A．早于汇票的签发日期 B。早于提单的签发日期 C．早于保险单的签发日期 D。是最早签发的单据

2．汇票是一种代替现金的支付工具，有两正本〔即First Exchange 和Second Exchange〕，其效力是〔 〕。

A．付款人付一不付二 B。付二不付一 C．先到先付，后到无效 C。具有同等效力

3．汇票受款人又称抬头人，我国实际业务中多用〔 〕为受款人。

A，议付行 B。受益人 C．开证行 D。开证人 4．出口企业在货物装运前〔 〕，向签证机构审核签发普惠制产地证明书Form A。

A．4天 B。5天 C．6天 D。7天

5．普惠制产地证的运输方式和路线一栏应按信用证规定填写，如中途转运应注明转运地，不知转运地那么用〔 〕表示。

A．Ｗ／Ｔ B。NO

C．N/M D。N/N

6．进口商填写开证申请书的主要依据是〔 〕。

A． B．贸易合同

C．订单 D．进口货物许可证

7．根据\"2000国际贸易术语解释通那么\"规定，FOB条件下的贸易合同，买方在办理租船订舱手续后，应及时向卖方发出〔 〕，以便其备货装船。

A．装运通知 B．发货通知 C．保险通知 D．付款通知

8. 按\"UCP500\"解释，假设信用证条款未明确规定是否\"允许分批装运〞、\"允许转运〞，那么应视为( )。

A.可允许分批装运,但不允许转运 B.可允许分批装运和转运 C.可允许转运，但不允许分批装运 D.不允许分批装运和转运

9. 如信用证规定局部信用证付款,局部托收,应分做两套汇票;信用证局部的以〔 〕为付款人,托收局部的以〔 〕为付款人。

A.客户/银行 B.客户/客户 C.银行/银行 D.银行/客户 10.以下单据不应早于提单日的是〔 〕

A.保险单 B.商检单 C.受益人证明 D.商业

11．普惠制产地证的Origin criterion〔原产地标准〕一栏应根据货物原料进口成分的比例填制，\"P〞表示〔 〕。

A．含进口成分 B。无进口成分

C．进口成分要在40%以下 D。进口成分要在20%以下

12．如果出口货物采用海运和其他运输方式联合运输，由第一程承运人签发包括全程运输，并能在目的港或目的地凭以提货的提单是〔 〕。

A．直达提单 B。转船提单

C．备运提单 D。联运提单

-优选

. .

13．凡列入\"检验检疫商品目录\"等法定商检的商品、食品和动植物产品，或贸易当事人提出的检验检疫要求时，由报验单位在货物出运前填制〔 〕，向地方出入境商品检验检疫局进展报验，获取有关检验检疫证书。

A．入境货物报验单 B。出境货物通关单 C．入境货物通关单 D。出境货物报验单

14．在CIF和信用证支付的条件下，保险单的被保险人一栏应按信用证要求填制。如信用证规定\"To order〞，此栏应填写〔 〕。

A．To order并作空白背书 B。To order of …

C．in favor of … D。To order of 加上被保险人名称

15．在货物运输委托中，出口商为托运人，船运公司、货代和外运公司等为承运人或其代理人。托运人在办理出运时，要向承运人或其代理人递交的单据中，不需要递交的是〔 〕。

A．托运委托书 B。

C．装箱单 D。汇票

二、多项选择题〔每题2分，共10分〕 1．汇票背书的方式主要有〔 〕。

A．性背书 B. 指示性背书 C．空白背书 D. 记名背书

2．在实际业务中，远期汇票付款时间的规定方法有〔 〕。

A．见票后假设干天付款 B. 出票后假设干天付款 C．提单签发日后假设干天付款 D. 指定日期付款

3．国际贸易的货款结算可采用多种支付方式，其中建立在商业信用根底上的是〔 〕。

A．汇付 B. 托收

C．信用证 D. 备用信用证

4．汇付是指付款人主动通过银行或其他途径将款项汇交收款人，其方式有〔 〕。

A．电汇 B. 托收 C．票汇 D. 信汇 5．循环信用证的形式有〔 〕。

A．非自动循环信用证 B. 半自动循环信用证

C．自动循环信用证 D. 有时自动，有时非自动信用证 三、判断题〔每题1分，共10分〕

〔 〕1．在信用证支付条件下，终究提供何种结汇单证，包括单据的份数和制作要求，都必须严格地按照合同的规定。

〔 〕2．在信用证方式下，货物描述必须与信用证的描述一致，省略或增加货名的任何

字或句都会造成单证不符。 〔 〕3．品质检验证书的检验日期，不得晚于提单签发日。如出口货物为鲜货，最好早

于装运日期10天左右。 〔 〕4．不管是清洁提单还是不清洁提单，只要收货人的名称与信用证的规定相符，银行都予以承受。 〔 〕5．全式提单是指提单上除有正面条款之外，还在反面印有承运人和托运人的权利、义务等详细容条款。略式提单仅有提单正面容，如船名、货号、标志、件数、装运港、目的港，而略去了提单反面全部条款。因此，二者效力不同。

〔 〕6．出口货物报关单上的运费与保费一栏，必须填写，不得留空。 〔 〕7．出口货物报关单上的随附单据一栏，必须填写合同、、装箱单和许可证等

必备的随附单证。

-优选

. .

〔 〕8．不可撤消信用证开出后，合同双方当事人不得因某种原因修改信用证中的某项容。

〔 〕9.在规定装运条文时，如使用了\"迅速\"、\"立即\"、\"尽快\"或类似词句,按\"UCP500\"

规定，银行可以承受。 〔 对 〕10．出口收汇核销的围包括一切出口贸易方式，如一般贸易、加工贸易、补偿贸易、易货贸易和寄售等。

三、简答题〔共10分，每题5分〕 1、海运提单的作用。〔5分〕 〔1〕提单是货物收据 〔2〕提单是物权凭证。

〔3〕提单是运输合同的证明。 2、说明制单工作的根本要求。〔5分〕

答：正确、完整、及时、简洁、清晰。略。 四、案例题〔共15分，每题5分〕

1. 某进出口公司对日本出口1000000公吨大豆，外商来证规定不准分批装运，规定6月份装运。我方由于货在不同产地，便在规定的装运期限，6月10日在装了400000公吨的大豆于\"发奋〞号船上，6月12日在新港装了600000公吨的大豆于同一航次的\"发奋〞号船上，提单上装运地和装运日各栏分别注明了、新港和不同的装运日期。后来出口商备齐单据议付时，遭到银行拒付，理由单证不符，请问：银行拒付合理吗？为什么？

答：银行拒付无理。因为根据\"UCP500\"的规定，同一船只、同一航次中屡次装运的货物，即使提单显示不同的装运日期，不同的装运港或不同的提单号，都不能视为分批装运。在本案例中两次装运的大豆是装于同一航次的\"发奋〞号船上，所以不能视为分批装运，银行拒付无理。

2．出口公司甲公司收到国外开来不可撤消自由议付信用证.证中规定最迟装运日期为2006年5月9日,有效期为2006年6月1日,有效期到期地点为中国,要求提交的运输单据为海运提单。信用证对交单日期无任何规定。甲公司于2006年4月28日将货物装船并取得已装船提单。甲公司于2006年5月20日将全套单据向议付行交单。议付行以单据不符点〔迟交单〕为由拒绝议付单据。请问，议付行指出的不符点成立吗？为什么？

答：议付行指出的不符点成立。\"UCP500\"规定信用证中如未规定交单期的，银行将不承受迟于装运日期后21天提交的单据，但不得迟于信用证的到期日。此题中，未规定交单日期，甲公司于2006年4月28日将货物装船并取得已装船提单，那么受益人应在5月19日之前向议付行交单议付，而此题中甲公司在2006年5月20日向议付行交单，过了交单期。所以议付行指出的不符点成立，可以拒付。

3.我公司与某外商签订了一份出口服装合同,合同中规定采用信用证方式付款，装运期为10月份,由于双方大意合同中未对信用证的种类予以规定。我方收到对方来证后,也发现信用证中无信用证类别的规定,请问:我公司是否要等对方修改信用证后才执行\"〔5分〕 :答：该证不需要修改就可使用，因为根据\"UCP500\"的规定，假设信用证中无标明\"不可撤消〞或\"可撤消〞字样，应视为\"不可撤消〞。所以我公司可以执行。 五、操作题〔共40分〕 〔一〕、填写汇票、投保单、货运委托书〔40分〕 A、资料

1. THE SELLERS：SHANGHAI IMPORT & EXPORT TRADE CORPORATIONT

1321 ZHONGSHAN ROAD SHANGHAI CHINA TEL：(21) 65788877 王力

2.THE BUYER：：UNITEX MACHINERY LTD

-优选

. .

307 FIFTH AVENUE ,NEW YORK 10016 U.S.A 3. S/C No : ABC151256

4. DESCRIPT OF GOODS：100% COTTON GIRL’S SUITS CIF NEW YORK 1〕AGT NO. 353 6,000 PCS USD6.27/PC 2〕AGT NO. 228 8,600 PCS USD7.41/PC 3〕AGT NO.331 11,000 PCS USD 6.70/PC

PACKED IN ONE CTN OF 100 PCS EACH .TOTAL ONE 20’ CONTAINER NO. COSCU112244

5.LOADING PORT& DESTINATION：FROM SHANGHAI TO NEW YORK 6. TIME OF SHIPMENT： NOT LATER THAN JUL.31,2006

7. PARTIAL SHIPMENT：PROHIBITED TRANSHIPMENT： PROHIBITED

8. INSURANCE： FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK

9. TERMS OF SHIPMENT：50 % BY L/C AT 30DAYS AFTER SIGHT, 50% BY D/P AT SIGHT 10. CREDIT NO：TH2003 DATE OF ISSUE：060530 DATE OF EXPIRY ：060820 11.ISSUING BANK：NATIONAL PARIS BANK

24 MARSHALL VEDONCASTER NEW YORK, U.S.A.

12. NEGOTIATION BANK： BANK OF CHINA SHANGHAI BRANCH 13.INVOICE NO： TT060605

14.PACKING： 1〕 G.W: 3.5KGS/CTN 2〕N.W: 3.0KGS/CTN

3〕MEAS: 0.04CBM/CTN

15.VESSEL：HEHAI V.881 B/L NO: COSC052860 B/L DATE: JUL.25, 2006 16.人民币账号：RMB061222 外币账号：WB68432144 17..DRAWEE: NATIONAL PARIS BANK L/C项下的汇票： No.

ForBILL OF EXCHANG

Date At sight of this SECOND BILL of EXCHANGE ( first of the same tenor

and date unpaid ) pay to the order ofthe sum of Drawn under L/C No. Dated To.

L/C项下的汇票： No.TT060605 ForUSD 87523.00 BILL OF EXCHANG SHANGHAI JUL.26, 2006

Date

At 30 DAYS AFTER sight of this SECOND BILL of EXCHANGE ( first of the same tenor

and date unpaid ) pay to the order ofBANK OF CHINA SHANGHAI BRANCHthe sum of

SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONLY. Drawn under NATIONAL PARIS BANK L/C No.TH2003 Dated MAY.30,2006 To.NATIONAL PARIS BANK

24 MARSHALL VEDONCASTER NEW YORK, U.S.A SHANGHAI -优选

IMPORT & EXPORT TRADE . .

CORPORATIONT 王力 托收项下的汇票：

BILL OF EXCHANGE

凭 不可撤消信用证 Drawn under Irrevocable L/C No.

Date 支取 Payable With interest %按息付款 汇票金额 No. Exchange for Shanghai

见票日后〔本汇票之副本未付〕付交 金额 ATsight of this FIRST of Exchange ( Second of Exchange being unpaid ) Pay to the order of the sum of 款已收讫 Value received To

托收项下的汇票：

BILL OF EXCHANGE

凭 不可撤消信用证 Drawn under S/C No.ABC151256Irrevocable L/C No. Date 支取 Payable With interest %按息付款

汇票金额 No. TT060605Exchange for USD 87523.00 ShanghaiJUL.26, 2006 见票日后〔本汇票之副本未付〕付交 金额

D/P AT *********** sight of this FIRST of Exchange ( Second of Exchange

being unpaid ) Pay to the order of BANK OF CHINA SHANGHAI BRANCH the sum of

SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONLY.

款已收讫 Value received

ToUNITEX MACHINERY LTD

307 FIFTH AVENUE ,NEW YORK 10016 U.S.A SHANGHAI CORPORATIONT IMPORT & EXPORT TRADE 王力 货物运输保险投保单

被保险人 Assured’ s Name 〔出口用〕或合同〔进口用〕 包装数量 保险货物工程 保险金额 -优选

. .

装载运输工具 航次、航班或车号开航日期 Per Conveyance Voy. No. Slg. Date 自至转运地赔款地 From To W/Tat Claim Payable at 承保险别： 投保人签章及公司名称、、地址： Condition & / or Applicant’s Signature and Co.’s Name, Add. And Special Coverage Tel. No. 备注： 投保日期： Remarks Date 货运委托书

经营单位 〔托运人〕 提 单 B/L 发货人： Shipper： 收货人： Consignee： 公 司 编号 -优选

. .

项 目 要 求 洋运费〔√〕 Sea freight 起运港 预付( ) 或( ) 到付 Prepaid or Collect 目的港 20× 40× 中英文货号 Description of goods 提单份数 装运期限 毛重 〔公斤〕 提单寄送 地址 尺码 (立方米) 可否分批 有效期限 成交条件 〔总价〕 通知人： Notify Party： 可否转船 集装箱预配数 包装 标记唛码 件数 特种货物 装箱〔CFS〕地址 冷藏货 危险品 重件：每件重量 大件 〔长×宽×高〕 门对门装箱地址 外币结算账号 特种集装箱：〔〕 资物备妥日期 年 月 日 资物进栈：自送(√ ) 或金发派送( ) 人民币结算单位账号 声明事项 托运人签章 联系人 地址 制单日期： 年 月 日 货物运输保险投保单

被保险人 Assured’ s Name SHANGHAI IMPORT & EXPORT TRADE CORPORATIONT 〔出口用〕或合同〔进口用〕 包装数量 保险货物工程 保险金额 .INVOICE NO： TT060605 256CTNS 100% COTTON GIRL’S USD 192551.00 SUITS -优选

. .

装载运输工具 HEHAI 航次、航班或车号V.881开航日期JUL.25, 2006 Per Conveyance Voy. No. Slg. Date 自SHANGHAI 至 NEW YORK转运地赔款地NEW YORK From To W/Tat Claim Payable at 承保险别：FOR 110 PCT OF INVOICE VALUE 投保人签章及公司名称、、地址： COVERING ALL RISKS AND WAR RISK Condition & / or Applicant’s Signature and Co.’s Name, Add. And Special Coverage Tel. No. SHANGHAIIMPORT&EXPORT TRADE CORPORATIONT 1321 ZHONGSHAN ROAD SHANGHAI CHINA TEL：(21) 65788877 备注： 投保日期：JUL.23, 2006 Remarks Date 货运委托书

经营单位 〔托运人〕 提 单 B/L 项 目 要 求 洋运费〔√〕 Sea freight 起运港 预付(√ ) 或( ) 到付 Prepaid or Collect 目的港 提单份数 纽约 3 装运期限 毛重 〔公斤〕 提单寄送 地址 不许 2006.07.25 尺码 (立方米) 有效期限 成交条件 〔总价〕 CIF NEW YORK USD175046 路1321号 可否分批 不许 通知人： UNITEX MACHINERY LTD Notify Party：307 FIFTH AVENUE ,NEW YORK 10016 U.S.A 发货人： 进出口贸易公司 Shipper：SHANGHAI IMPORT & EXPORT TRADE CORPORATION 收货人：TO ORDER OF SHIPPEER Consignee： 进出口贸易公司 公 司 编号 可否转船 集装箱预配数 包装 标记唛码 U.M ABC151256 NEW YORK C/NO.1-256 265箱 件数 20’×1 40’× 中英文货号 Description of goods 100%全棉女式套装 100% COTTON GIRL’S SUITS 6 特种货物 10.24 重件：每件重量 -优选

. .

冷藏货 装箱〔CFS〕地址 门对门装箱地址 外币结算账号 危险品 大件 〔长×宽×高〕 特种集装箱：〔〕 资物备妥日期 2006年 6月25 日 WB68432144 资物进栈：自送(√) 或金发派送( ) 人民币结算单位账号 RMB061222 声明事项 托运人签章 王力 65788877 王力 路1321号 联系人 地址 制单日期： 2006年 6月25 日 一、单项选择题〔每题1分，共15分〕 1．\"1932年华沙—牛津规那么\"是专门解释〔 〕价格术语的。

A．FOB B．CFR C．CIF D．FCA

2．\"1941年美国对外贸易定义修订本\"对FOB价格术语有六种解释，其中 ( ) 与\"2000年通那么\"中的FOB价格术语在交货地点方面是一样的。

A．FOB Under Tackle B．FOB Vessel

C．FOB D．FOB liner Terms

3．某进出口公司以CFR价格术语对外报价，如果进口商要求采用多式联运，我方应改为〔 〕价格术语为宜。

A．FCA B．CIP C．DDP D．CPT

4．在以下价格术语中，卖方不负责办理出口手续及支付相关费用的是 ( )。

A．EXW B．FAS C．FOB D．FCA 5．所谓象征性交货是指卖方的交货义务为 ( )。

A．不交货 B．既交单又实际交货 C．凭单交货 D．实际性交货

6.根据的规定,海运提单中货物的描述，以下说确的是〔 〕

A.必须与信用证完全一致'

B.必须与商业的填写完全一致

C.只要不与信用证的描述相抵触,可使用货物的统称 D.必须使用货物的全称

7.我方按CIF条件成交出口一批罐头食品，卖方投保时，按〔 〕投保是正确的。

A.平安险+水渍险 B.一切险+偷窃提货不着险 C.平安险+一切险 D.水渍险+偷窃提货不着险 8.过期提单是指〔 〕的提单。

A.提单的倒签 B.货物已遗失

-优选

. .

C.装运日过后21天签发 D.交单时间超过提单签发日21天的提单

9.\"At X X days after sight〞的远期汇票的付款日是根据〔 〕确定的。A.见票的第二天

B.见票的当天

C.出票日 D.承兑的当天

10.买卖双方以D/P·T/R条件成交，货到目的港后,买方凭T/R向代收行借单提货, 假设收不回货款,该由〔 〕承当损失。

A.代收行 B.卖方和代收行共同 C.卖方 D.托收行

11.下面的海运提单,收货人填写不同,需要托运人背书的是( )

A. \"To Order\" B. \"Pay' to ABC Co. ,Ltd. \" C. \"To Order of issuing bank\" D. \"To Order 0f Applicant 12.正确说明汇票的流通性由强至弱程度的排列是〔 〕

A.性抬头-指示性抬头-持票人抬头 B.持票人抬头-指示性抬头-性抬头 C.指示性抬头-持票人抬头-性抬头 D.持票人抬头-性抬头-指示性抬头

13.使用Freight Prepaid的方式支付运费的是〔 〕。

A.FCA B.FOBC.CIF D. FAS

14．在国际贸易中，含佣价的计算公式是〔 〕。

A．单价×佣金率 B．含佣价×佣金率

C．净价×佣金率 D．净价/〔1— 佣金率〕 15．凡货价中不包含佣金和折扣的被称为〔 〕。

A．折扣价 B．含佣价 C．净价 D．出厂价 二、多项选择题〔每题2分，共10分〕

1．根据\"跟单信用证统一惯例\"的规定，信用证的特点是〔 〕。 A．必须是跟单信用证 B. 信用证是一项文件 C．信用证方式是纯单据业务 D. 开证行是第一付款人

2．信用证是指开证行应开证申请人的要求和指示，开给受益人在其履行信用证条件时付款的承诺文件。在国际贸易中，通常所使用的信用证大多是〔 〕。

A．跟单信用证 B. 不可撤销信用证 C．议付信用证 D. 即期信用证

3．银行处理信用证业务，是以单证外表相符原那么来决定是否付款，而不管实际货物如何，因此出口方必须做到〔 〕，开证行才承当付款责任。

A．单证一致 B. 单单一致 C．单同一致 D. 单货一致

4．出入境商品检验检疫局在指定的地点对出口货物进展检验，检验合格开立〔 〕。出口商凭其向海关申请放行。

A．产地证明 B．商检证书

C．普惠制产地证 D．出境货物通关单

5．出票条款必须按信用证的描述填在Drawn under后，如信用证没有出票条款，其分别填写〔 〕。

A．开证行的名称 B。开证行的地址

C．信用证编号 D。开证日期

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三、判断题〔每题1分，共10分〕

1.出口商品盈亏率是指出口商品盈亏额与出口总本钱的比率。〔 〕

2从一笔交易的出口销售换汇本钱中可以看出，在这笔交易中用多少人民币换回一美元，从而得出这笔交易为盈利还是亏损。〔 〕

3.一可撤销的信用证，无论在什么情况下，都可以撤销。〔 错 〕 4.保兑信用证中的保兑行对保兑信用证负第一性的付款责任。〔 〕

5.假设错过了信用证有效期到银行议付，受益人只要在征得开证人的同意，即可要求银行付款。〔 错 〕。

6.汇付是付款人主动通过银行或其他途经将款项交收款人的一种支付方式，所以属于商业信用证，而托收通常称为银行托收，因而它属于银行信用。〔 错 〕 7.出口商采用D/A30天比采用D/P30天承当的风险要大。〔 〕 8.信用证是一种银行开立的无条件承诺付款的书面文件。〔 错 〕

9.汇票经背书后，使汇票的收款权利转让给被背书人，被背书人假设日后遭到拒付可向前手行使追索权。〔 〕

10.远期汇票在付款人承兑之前，汇票的主债务人是出票人。〔 〕 四、案例题〔每题5分，共15分〕

1．进出口贸易公司向日商出口大豆一批，支付方式为远期付款交单。货到目的港后，日商在汇票上进展承兑，并出具信托收据向开证行借单提货。当汇票到期时，该进口商因经营不善，无力归还。试析，该损失应由谁承当？为什么？

1.答：责任应由开证行承当。因为借单的行为是由开证行决定的，与出口商无关。

2．我国良友进出口公司与美商以FOB条件签订了一份大米购销合同。当装载进口货物的船只在第三天航行中，遭遇风暴触礁漂浮。由于出口商在装船后第四天才发出装船通知，致使我方未能及时投保。请问该损失应由谁承当？为什么？我方在该批业务操作中，应如何改良？

2．答：货物的损失应由出口商承当。因为对方未能及时将装运通知告知我方，使我方不能及时办理进口货物运输保险。我方在此笔业务中，如果采用进口货物预约保险，就可以防止此类现象的发生。

3．某进出口公司与加拿大客商签订一份销售合同。我方收到不可撤消信用证后，发现多处容与合同的规定不符，并提出了改证的要求。进口商只同意我方局部的改证要求，向开证行提出了改证申请，并经其确认后发出信用证修改通知书。请问该信用证修改通知书有效吗？为什么？

3．答：无效。因为改证的多项容必须一次全部承受，或全部拒绝，这才符合\"UCP500\"的有关规定。

五、操作题〔共50分〕

根据合同和信用证填制商业、汇票、普惠制产地证书和提单。

进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA

SALES CONTRACT

TEL：7 S/C NO：HX0502 FAX：6 DATE: Jan.1,2005

TO:

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. .

TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPAN

Dear Sirs,

We hereby confirm having sold to you the following goods on terms and conditions as specified below:

MARKS & NO T.C OSAKA C/NO. 1-250 COTTON BLANKET ART NO.H666 ART NO.HX88 ART NO.HE21 ART NO.HA56 ART NO.HH46 500 PCS 500 PCS 500 PCS 500 PCS 500 PCS CIF OSAKA USD 5.50 USD 4.50 USD 4.80 USD 5.20 USD 5.00 DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT USD 2 750.00 USD 2 250.00 USD 2 400.00 USD 2 600.00 USD 2 500.00 Packed in250 cartons LOADING PORT: SHANGHAI DESTINATION: OSAKA PORT PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED PAYMENT: L/C AT SIGHT.

INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005

THE BUYER: THE SELLER: TKAMLACORPORATION SHANGHAI IMPORT & EXPORT TRADE 贸易公司 CORPORATION

XX进出口 高田一郎童莉 信用证

SEQUENCE OF TOTAL *27 ： 1 / 1

FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 33416852 DATE OF ISSUE 31 C ： 050112

DATE AND PLACE OF EXPIRY *31 D ： DATE 050317 PLACE IN THE COUNTRY OF BENEFICIARY

APPLICANT *50 ：TKAMLA CORPORATION

6-7,KAWARA MACH OSAKA,JAPAN

ISSUING BANK 52A ：FUJI BANK LTD

1013,SAKULA OTOLIKINGZA MACHI TOKYO ,JAPAN

BENEFICIARY *59 ：SHANGHAI TOOL IMPORT & EXPORT CO., LTD

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31,GANXIANG ROAD SHANGHAI, CHINA

AMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00 AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATION

DRAFTS AT … 42 C ：DRAFTS AT SIGHT

FOR FULL INVOICE COST DRAWEE 42 A ：FUJI BANK LTD PARTIAL SHIPMENTS 43 P ：PROHIBITED TRANSSHIPMENT 43 T ：PROHIBITED LOADING ON BOARD 44 A ：SHANGHAI FOR TRANSPORTATION TO … 44 B ：OSAKA PORT LATEST DATE OF SHIPMENT 44 C ：050316

DESCRIPT OF GOODS 45 A ：COTTON BLANKET

ART NO.H666 500 PCS USD 5.50/PC ART NO.HX88 500 PCS USD 4.50/PC ART NO.HE21 500 PCS USD 4.80/PC ART NO.HA56 500 PCS USD 5.20/PC ART NO.HH46 500 PCS USD 5.00/PC CIF OSAKA

DOCUMENTS REQUIRED 46 A ：

+ SIGNED MERCIAL INVOICE IN TRIPLICATE. + PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF MERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.

+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED \" FREIGHT PREPAID 〞AND NOTIFY APPLICANT.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS

CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.

PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED

WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

补充资料：

1. INVOICE NO: XH056671 2. INVOICE DATE: FEB 01,2005 3. PACKING

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G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN

PACKED IN 250 CARTONS

PACKED IN TWO20’CONTAINER〔集装箱号: TEXU2263999；TEXU22000 〕 4. H·S. CODE: 5802.3090

5. VESSEL: NANGXING V.086 6. B/L NO: COCS0511861 7. B/L DATE: FEB. 26, 2005 9. REFERENCE NO: 20050819 10. FREIGHT FEE: USD 1 100 12. 注册号: 7766 13. 证书号： 580511478

根据上述信用证、合同和补充资料的容缮制商业、汇票、普惠制产地证书和提单。 1. 商业〔10分〕

进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA MERCIAL INVOICE

TEL：7 INV NO：XH056671

FAX：6 DATE: 050113

S/C NO：

L/C NO: TO: TKAMLA CORPORATION

FROM TO

MARKS & NO DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT TOTAL AMOUNT：

WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.

SHANGHAI IMPORT & EXPORT TRADE CORPORATION

X X X

1、商业

进出口贸易公司

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. .

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA MERCIAL INVOICE

TEL：7 INV NO：XH056671 FAX：6 DATE: FEB.01, 2005

S/C NO:HX0502

TO L/C NO: 33416852:

TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA,JAPAN

FROM SHANGHAI TO OSAKA PORT MARKS & NO T.C OSAKA C/NO. 1-250 COTTON BLANKET ART NO.H666 ART NO.HX88 ART NO.HE21 ART NO.HA56 ART NO.HH46 Packed in250 cartons 500 PCS 500 PCS 500 PCS 500 PCS 500 PCS CIF OSAKA USD 5.50 USD 4.50 USD 4.80 USD 5.20 USD 5.00 USD 2 750.00 USD 2 250.00 USD 2 400.00 USD 2 600.00 USD 2 500.00 USD 12 500.00 DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT TOTAL AMOUNT： SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDRED ONLY. WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.

SHANGHAI IMPORT & EXPORT TRADE CORPORATION TONG LI

XX进出口 贸易公司 2．汇票〔10分〕 No.

For BILL OF EXCHANG

Date

At sight of this SECOND BILL of EXCHANGE ( first of the same tenor

and date unpaid ) pay to the order ofthe sum of Drawn under L/C No. Dated To.

2、汇票 No. XH056671 For 12 500.00 BILL OF EXCHANG SHANGHAI,FEB.26, 2005

Date At *************** sight of this SECOND BILL of EXCHANGE ( first of the same tenor

and date unpaid ) pay to the order of BANK OF CHINA the sum of SAY U.S. DOLLARS TWELVE THOUSAND FIVE HUNDED ONLY Drawn under FUJI BANK LTD L/C No. 33416852 Dated JAN.12,2005

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To. FUJI BANK LTD 1013, SAKULA OTOLIKINGZA MACHI TOKYO JAPAN

SHANGHAI IMPORT & EXPORT TRADE

CORPORATION TONG LI

3.普惠制产地证书：〔15分〕 1. Goods consigned from (Exporter’s business Reference No.: generalizedsystemofpreferencescertificaTE of origin name, address, country ) (BINED DECLARATION AND CERTIFICATE) FORM A 2. Goods consigned to ( Consignee’s name, address, country) ISSUED IN THE PEOPLE’S REPUBLIC OFCHINA (COUNTRY) SEE NOTES OVERLEAF 3. Means of transport and route ( as far as known ) 4. For official use 5.Item 6.Marks and 7.Number and kind of packages; description of goods 8. Origin 9.Gross num- numbers of criterion weight ber (see notes packages or other overleaf) quantity 11.Certification out ,that the declaration by the exporter is correct Place and date, signature and stamp of certifying authority 12.Declaration by the exporter 10. Number and date of invoices The undersigned hereby declares thatthe above details and It is hereby certified , on the basis of control carried statements are correct; that all the goods were produced in CHINA ( country ) and that they ply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to ( importing country ) Place and date , signature of authorized signatory 3、普惠制产地证书 -优选

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1. Goods consigned from (Exporter’s business name, address, Reference No.: 20050819 country ) SHANGHAI IMPORT & EXPORT CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA 2. Goods consigned to ( Consignee’s name, address, country) TKAMLA CORPORATION 6-7, KAWARA OSAKA JAPAN 3. Means of transport and route ( as far as known ) FROM SHANGHAI TO OSAKA BY S.S NANGXING V.086 SEE OVERLEAF 4. For official use NOTES . generalizedsystemofpreferences certificaTE of origIn (BINED DECLARATION AND CERTIFICATE) form a ISSUED IN THE PEOPLE’S REPUBLIC OF CHINA (COUNTRY) 5.Item num- ber 1 6.Marks and numbers of packages T.C OSAKA C/NO. 1-250 7.Number and kind of packages; description of goods COTTON BLANKET SAY TWO HUNDRED FIITY ( 250 ) CARTONS ******************************************** 8. Origin criterion (see notes overleaf) \" P 〞 9.Gross weight or other quantity G.W 5125KGS 10. Number and date of invoices XH056671 FEB.01, 2005 11.Certification out ,that the declaration by the exporter is correct HANHGHAI FEB,.09, 2005 丁毅 Place and date, signature and stamp of certifying authority 12.Declaration by the exporter statements are correct; that all the goods were produced in CHINA ( country ) and that they ply with the origin requirements specified for those goods in the Generalized System of Preference for goods exported to XX进出口 JAPAN 贸易公司 ( importing country ) is hereby certified , on the basis of control carried The undersigned hereby declares thatthe above details and 上 海 FORM A SHANHGHAI FEB,.06, 2005 童莉 Place and date , signature of authorized signatory 4.海运提单〔15分〕 -优选

. .

Shipper Consignee or order B/L NO. COCS0511861 中国对外贸易运输总公司 CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION Notify address 直运或转船提单 BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and Pre-carriage by Port of loading value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby Vessel Port of discharge Port of transshipment Frail destination expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being acplished, the other(s) to be void. Container Seal No. or marks and Nos. Number and kind of packages Designation of goods Gross weight (kgs.) Measurement (m3) Freight and charge REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Ex. rate Prepaid at Total Prepaid Fright payable at Number of original Bs/L Place and date of issue Signed for or on behalf of the Master as Agent

4、、提单。 -优选

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Shipper SHANHAI IMPORT & EXPORT CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA Consignee or order B/L NO. COCS0511861 ORIGINAL TRADE 中国对外贸易运输总公司 CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION 直运或转船提单 BILL OF LADING DIRECT OR WITH TRANSHIPMENT SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged or the mentioned port of discharge of as near there as the vessel may safely get and be always afloat. THE WEIGHT, measure, marks and numbers quality, contents and value, being particulars furnished by the Shipper, are not checked TO ORDER OF SHIPPER Notify address TALAMLA CORPORATIN 6-7 KAWARA MACH OSAKA JAPAN Pre-carriage by Port of loading SHANGHAI Vessel NANGXING V.086 Port of discharge OSAKA Frail destination Number and kind of packages Designation of goods COTTON BLANKET Port of transshipment by the Carrier on loading. THE SHIPPER, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Loading, including those on the back hereof. IN WITNESS where of the number of original Bill of Loading stated below have been signed, one of which being acplished, the other(s) to be void. Container Seal No. or marks and Nos. Gross weight (kgs.) 5125KGS Measurement (m3) T.C OSAKA C/NO.1-250 SAY TWO HUNDRED FIFTY (250) CARTONS ONLY TOTAL TWO 20’ CONTAINER CY TO CY FREIGHT PREPAID ON BOARD 50CBM REGARDING TRANSHIPMENT Freight and charge INFORMATION PLEASE CONTACT FRIGHT PREPAID Ex. rate Prepaid at Total Prepaid Fright payable at SHANGHAI Number of original Bs/L THREE Place and date of issue SHANGHAI FEB.26, 2005 Signed for or on behalf of the Master 丁毅 as Agent 一、单项选择题〔每题1分，共15分〕 -优选

. .

1．所谓象征性交货是指卖方的交货义务为 ( )。

A．不交货 B．既交单又实际交货 C．凭单交货 D．实际性交货

2．以CIF价格术语成交的合同，货物运输保险由卖方办理，所以货物在装运前所产生的损坏应由( )承当。

A．卖方和买方 B．卖方

C．买方 D．保险公司

3．以CIF价格术语成交的合同，出口货物运输和出口货物运输保险应由〔 〕。

A．卖方和买方办理 B．均由卖方办理 C．均由买方办理 D．买方和卖方办理 4．以下出口商品单价的正确表示是〔 〕。

A．每件250美元 B．每件250美元CIF日本 C．每件250美元CIF D．每件250美元FOB德国 5．支付给中间商的酬金叫〔 〕。

A．预付款 B．折扣 C．佣金 D．定金

6．国际贸易中使用的票据主要有汇票、本票和支票，其中〔 〕使用最多。

A．汇票 B．本票

C．支票 D．汇票和本票

7．出票人签发支票时，应在付款银行存有不低于票面金额的存款。如果存款低于票面金额，这种支票称之为〔 〕。

A．空头支票 B．划线支票 C．现金支票 D．转账支票

8．国际贸易的货款结算可以采用多种支付方式，其中建立在银行信用根底上的方式有( )。

A．电汇 B．票汇

C．托收 D．信用证

9．汇票的收款人有三种填写方式，根据我国票据法的规定，其中凡签发〔 〕的汇票无效。

A. 性抬头 B. 指示性抬头 C．持票人或来人抬头 D. 记名抬头

10．承兑是指汇票付款人承诺对远期汇票承当到期付款责任的行为。我国票据法规定，自收到提示承兑汇票之日起〔 〕，付款人须做出承兑。

A. 3日 B. 4日 C. 5日 D. 6日

11．可转让信用证必须由开证行在证中注明\"可转让〞字样，其可转让〔 〕。

A．1次 B. 2次 C. 3次 D. 4次

12．如果信用证没有规定最晚交单期，一般为装期后〔 〕。

A．10天 B. 15天 C. 20天 D. 21天 13．出口商须填写〔 〕，委托货代向船运公司办理租船订舱手续。

A．海运货物运输合同 B．海运货物委托书 C．装运单 D．装货单

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14．出口货物在港口装船后，由船长或大副签发收货单，船运公司凭收货单或通过货代向出口商签发〔 〕。

A．已装船海运提单 B．提单

C．已装船清洁提单 D．待装船提单

15．货物装船后，出口商持全套出口结汇单据送至〔 〕进展议付。

A．开证行 B．议付行 C．付款行 D．银行 二、多项选择题〔每题2分，共10分〕

( )1、根据\"2000通那么\"中，FOB,CFR,CIF术语仅适应于海运或河运输，如果双方当事人无意以船舷为界交货，那么应改用_______术语。

A. FAS B. FCA C. CPT D. CIP

( )2、下面托运单栏目中，须由船公司填写的是_____. A . 提单编号 B 船名.

C. 船期 D. 托运单编号

( )3、在国际货物买卖过程中，商品价格通常包括的容是_______ A. 计价货币 B. 计量单位 C. 单位金额 D.国际贸易术语 ( )4、商业的作用主要有______.

A.进出口报关完税必不可少的单据 B.是全套单据的中心 C.是结算货款的依据 D.是物权凭证 ( )5、装运期的规定方法通常有________

A.规定某月装运 B.规定在收到信用证后假设干天 C.规定在某一天装运完毕 D.规定跨月装运 三、判断题〔每题1分，共10分〕

〔 对 〕1.\"UCP500\"规定，凡\"约〞，\"大约〞用于信用证金额，数量和单价时，可解释为有10％的增减。

〔对 〕2.佣金可分为明佣和暗佣。

〔 〕3.如按CIF贸易术语成交的贸易合同，出口货物在运输途中灭失，即使出口商提供了信用证规定的全套单据，出口商仍有权拒收货款。

〔 〕4.买方来电表示承受卖方发盘，但要求将D/P即期改为D/P远期，卖方沉默，此时合同成立。

〔 〕5.如合同未规定卖方在货物装船后向买方发装运通知，卖方就没有该义务。 〔对 〕6.关于逾期承受，\"公约\"规定，逾期承受是否有效，关键看发盘人如何表态。 〔 〕7.根据UCP500的规定，交单议付时，银行一般不承受早于开证日的单据。 〔 〕8.FOB价格条件下，一般都由买方负责出口清关，支付关税。

〔 〕9.汇付是付款人主动通过银行等将款项交收款人的支付方式，所以属于商业信用，而托收通常由银行托收，因它属于银行信用。

〔 〕10.在有效期之，如果发生开证行倒闭或拒付，保兑行可以向受益人追索。 四、案例题〔每题5分，共15分〕

1．某公司与日商签订一份出口销售合同，合同的标的是APPLE WINE 〔苹果酒〕。日商来证中描述的品名是CIDER 〔苹果酒〕。卖方按信用证规定如期装运，并平安到达目的地。由于当时苹果酒市场的价格较大幅度走低，日商以单据与信用证规定的品名不同，不承受货物并拒绝付款。试分析其原因和教训。

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1.答：根本原因是单证不符导致的结果。应吸取的教训是：制单必须以信用证容为依据，做到单证一致。

2. 某进出口公司对日本出口1 00000公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限，在、新港各装500000公吨于同一航次的\"发奋〞号船上，提单上装运地和装运日各栏分别注明了、新港和不同的装运日期。请问：这是否导致单证不一？为什么？

2．答：不会造成单证不一致。因为根据有关规定：同一船只、同一航次中屡次装运的货物，即使提单显示不同的装运日期、不同的装运港或不同的提单号，都不能视作分批装运。 3．我方同外商洽谈一笔出口业务，双方同意以CIF价格条件成交，并就具体价格达成一致。签约时，客户认为该批货物季节性强，因此要求在合同订明：\"卖方须于当年10月份在中国港装运，并保证货物于11月底之前到达目的地。否那么，买方有权撤销合同并要求损害赔偿〞。请问这是CIF价格条件吗？为什么？

3．答：不是CIF价格条件。因为\"2000年通那么\"的规定CIF贸易术语是象征性交货，即卖方的义务是凭单交货。 五、操作题〔共50分〕

1、根据\"2000年通那么\"的规定，就下表各栏分别填入\"买方〞或\"卖方〞。〔10分〕

风险 贸易术语 谁承当货装上船后的风险 FOB CFR CIF 责任 谁办理租船谁办理保险 订舱 费用 谁支付到目的港的运费 谁支付保险费 1、根据\"2000年通那么\"的规定，就下表各栏分别填入\"买方〞或\"卖方〞。〔10分〕 风险 贸易术语 谁承当货装上船后的风险 FOB CFR CIF 买方 买方 买方 责任 谁办理租船谁办理保险 订舱 买方 卖方 卖方 买方 买方 买方 费用 谁支付到目的港的运费 买方 卖方 卖方 谁支付保险费 买方 买方 卖方 2、填制开证申请书(20分) A、资料

1. S/C NO：SOT0405127 DATE: APR.26,2005

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2. THE BUYER: SHANGHAI IMPORT & EXPORTTRADE CORPORATION

1321 ZHONGSHANROAD SHANGHAI, CHINA TEL: 65-157986 3.THE SELLERS: DenseLight Semiconductors Pte Ltd

6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN

4. DESCRIPT OF GOODS：100% COTTON KNITTED SKIRT

ART NO.H32331

ART NO. H32332

5. Amount：USD10750.00 CIF SHANGHAI

6. PACKING：PACKED IN 35 CARTONS OF 100PCS EACH 7. DELIVERY： BEFORE JUN.30,.2005. 8 PORT OF LOADING: OSAKA

9 PORT OF DESTINATION: SHANGHAI 10.PARTIAL SHIPMENTS: NOT ALLOWED 11.TRANSSHIPMENT: ALLOWED

12. TERMS OF PAYMENT:IRREVOCABLE DOCUMENTARY CREIDT AT SIGHT. The Buyers Shall Issue An Irrevocable L/C At Sight Before MAY.25,2005 13. DOCUMENTS：

1〕 Three copies of Signed mercial Invoice indicating contract number. 2〕Three copies of Packing List.

3〕 Two copies of Certificate of Quality issued by manufacture .

4〕within 12 hours after the goods are pletely loaded, the Seller shall FAX to notify the Buyer of the contract number, name of modity, quantity, gross weight, B/L No. and the date of delivery.

5〕Full set of clean on board ocean Bill of Lading made out to order of shipper, and marked freight prepaid and showing freight amount.

6) Insurance Policy For 110 Percent Of The Invoice Value Covering All Risks And War Risk By The Seller 14.开证形式： 电开

16.银行及账号：中国银行分行 45781235 B、填开证申请书

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

To: BANK OF CHINA Date: Beneficiary (full name and address ) Partial shipments allowed not allowed Transshipment allowed not allowed L/C No. Ex Card No. Contract No. Date and place of expiry of the credit  Issue by airmail With brief advice by teletransmission  Issue by express delivery  Issue by teletransmission ( which shall be the operative instrument ) Amount ( both in figures and words ) Loading on board/dispatch taking in change at/from not later than for transportation -优选

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Description of goods Packing: Credit available with  by sight payment by acceptance by negotiation  by deferred payment at against the documents detailed herein  and beneficiary’s draft for % of the invoice value at /on FOB C&F CIF or other terms Documents required: ( marks with X ) 1. ( ) Signed mercial Invoice in copies indicating L/C No. and Contract No. 2. ( ) Full set of clean on board ocean Bills of Landing made out and blank endorsed, marked \"freight [ ] to collect/ [ ] prepaid [ ] showing freight amount〞 notifying 3. ( ) Air Waybills showing \"freight [ ] to collect/ [ ] prepaid [ ] including freight amount〞 and consigned to 4. ( ) Memorandum issued by consigned to 5. ( ) Insurance Policy/Certificate in copes for % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( [] Ocean Marine Transportation / [ ] Air Transportation / [ ] Over Land Transportation ) All Risks, War Risks. 6. ( ) Parking List / Weight Memo in copies issued by the quantity / gross and the weights of each packing and packing condition as called by the L/C. 7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. ( ) Certificate of Quanlity in copies issued by [ ] manufacturer / [ ] public recognized surveyor / [ ] 9. ( ) Beneficiary’s certified copy of cable dispatched to the accountees within hours after shipment advising [ ] name of vessel / [ ] flight No. / [ ] wagon No. , date quantity , weight and value of shipment. 10. ( ) Beneficiary’s Certifying that extra copies of the documents have been dispatched according to the contract terms. 11. ( ) Shipping Co’s Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents: Additional instructions: 1. ( ) All banking charges outside the opening bank are for beneficiary’s account. 2. ( ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit. 3. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or it’s agent. Account No. : with (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: ( with seal ) 2、填制开证申请书 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

To: BANK OF CHINA Date:MAY.30,2005 Beneficiary (full name and address ) L/C No. Ex Card No. DenseLight Semiconductors Pte Ltd Contract No. SOT0405127 6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPAN Date and place of expiry of the credit AUG.15,2005 JAPAN Partial shipments Transshipment  Issue by airmail With brief advice by teletransmission allowed not allowed allowed not allowed  Issue by express delivery  Issue by teletransmission ( which shall be the operative instrument ) Loading on board/dispatch taking in change at/from Amount ( both in figures and words ) SHANGHAI USD 10750.00 not later thanJUN.30,.2005. SAY USD TEN THOUSAND SEVEN HUNDRED AND for transportation OSAKA FIFTY ONLY. -优选

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Description of goods 100% COTTON KNITTED BLOUSE H32331 H32332 Packing: PACKED IN 35 CARTONS OF 100PCS EACH Credit available with  by sight payment by acceptance by negotiation  by deferred payment at against the documents detailed herein  and beneficiary’s draft for % of the invoice value at10750.00 on FOB C&F CIF or other terms Documents required: ( marks with X ) 1. ( X ) Signed mercial Invoice in 3copies indicating L/C No. and Contract No. 2. ( X ) Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed, marked \"freight [ ] to collect/ [X ] prepaid [X ] showing freight amount〞 notifying 3. ( ) Air Waybills showing \"freight [ ] to collect/ [ ] prepaid [ ] including freight amount〞 and consigned to 4. ( ) Memorandum issued by consigned to 5. ( X ) Insurance Policy/Certificate in copes for 110 % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( [ X ] Ocean Marine Transportation / [ ] Air Transportation / [ ] Over Land Transportation ) All Risks, War Risks. 6. ( X ) Parking List / Weight Memo in 3 copies issued by the quantity / gross and the weights of each packing and packing condition as called by the L/C. 7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. 8. ( X ) Certificate of Quanlity in 2 copies issued by [ X ] manufacturer / [ ] public recognized surveyor / [ ] 9. ( X ) Beneficiary’s certified copy of cable dispatched to the accountees within 12 hours after shipment advising [ ] name of vessel / [ ] flight No. / [ ] wagon No. , date quantity , weight and value of shipment. 10. ( ) Beneficiary’s Certifying that extra copies of the documents have been dispatched according to the contract terms. 11. ( ) Shipping Co’s Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents: Additional instructions: 1. ( X ) All banking charges outside the opening bank are for beneficiary’s account. 2. ( X ) Documents must be presented with days after the date of issuance of the transport documents but with the validity of this credit. 3. ( X ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or it’s agent. Account No. : 45781235 with BANK OF CHINA SHANGHAI BRANCH (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: 7SHANGHAI IMPORT & EXPORTTRADE CORPORATION TONGLI 3、审证：根据以下合同容审核信用证，找出不符点并进展修改.〔20分〕 进出口贸易公司

DALIANIMPORT & EXPORTTRADE CORPORATION.

231 XISHANROADDALIAN , CHINA SALES CONTRACT

TEL：65788877 S/C NO：HX0502 FAX：65788876 DATE:：Jan.11,2005 TO MESSRE:：TKAMLA CORPORATION

6-7,KAWARA MACH OSAKA, JAPAN

Dear Sirs,

We hereby confirm having sold to you the following goods on terms and conditions as specified below: DESCRIPTIONS OF GOODS QUANTITY U/ PRICE AMOUNT -优选

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COTTON DISHCLOTH ART NO.HX80 ART NO.HE27 5000 PCS 5000 PCS CFR OSAKA USD 5.20 USD 5.00 USD 2 6000.00 USD 2 5000.00 Packed in250 cartons LOADING PORT: DALIAN DESTINATION: OSAKA PORT PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED

PAYMENT:IRREVOCABLE LETTER OF CREDIT AT SIGHT. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005

THE BUYER:THE SELLER:

KAMLA CORPORATIONDALIAN IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉 B、信用证

SEQUENCE OF TOTAL *27 ： 1 / 1

FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： 33416852 DATE OF ISSUE 31 C ： 050105

XX进出口 贸易公司 DATE AND PLACE OF EXPIRY *31 D ： DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY

APPLICANT *50 ： FUJI BANK LTD

1013,SAKULA TOKYO ,JAPAN

ISSUING BANK 52A ：FUJI BANK LTD

1013,SAKULA TOKYO ,JAPAN

BENEFICIARY *59 ：DALIANIMPORT & EXPORTTRADE CORPORATION.

231XISHANROAD DALIAN, CHINA

AMOUNT *32 B ：CURRENCY USD AMOUNT 5100.00 AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATION

DRAFTS AT … 42 C ：DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL INVOICE COST DRAWEE 42 A ：FUJI BANK LTD PARTIAL SHIPMENTS 43 P ：ALLOWED TRANSSHIPMENT 43 T ：PROHIBITED LOADING ON BOARD 44 A ：SHANGHAI FOR TRANSPORTATION TO … 44 B ：OSAKA PORT LATEST DATE OF SHIPMENT 44 C ：MAY.16, 2005

DESCRIPT OF GOODS 45 A ： COTTON DISHCLOTH

ART NO.HX80 5000PCS USD 5.20/PC ART NO.HE27 5000PCS USD 5.00/PC CFR DALIAN

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DOCUMENTS REQUIRED 46 A ：+ SIGNED MERCIAL INVOICE IN TRIPLICATE.

+ PACKING LIST IN TRIPLICATE

+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF MERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE. + 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED \" FREIGHT PREPAID 〞AND NOTIFY APPLICANT.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS

CHARGES 71B ： ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.

PERIOD FOR PRESENTATION 48 ：DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS

AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF

THE CREDIT.

根据销售合同的容审核题用证，找出信用证中的不符点，并在下面详细列出： 3、根据销售合同的容审核题用证，找出信用证中的不符点，并在下面详细列出：

1、开证日 050105应改为 050120 2、有效期 050418 应改为050501

3、汇票付款期限DRAFTS AT 15 DAYS AFTER SIGHT应改为 DRAFT AT SIGHT

4、价格条款CFR DALIAN 应改为 CFR OSAKA 5、申请人APPLICANT FUJI BANK LTD

1013,SAKULA TOKYO ,JAPAN

应改为TKAMLA CORPORATION

6-7,KAWARA MACH OSAKA, JAPAN

6、PARTIAL SHIPMENTS：ALLOWED 应改为PROHIBITED

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7、AMOUNT：CURRENCY USD AMOUNT 5100.00应改为51000.00 8、LOADING ON BOARD：SHANGHAI应改为DALIAN

9、LATEST DATE OF SHIPMENT：MAY.16, 2005应改为APR.16, 2005 10、删除保险条款：

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS

【一】

一、 单项选择题：

1—5：DCABA 6—10：BABDC 11—15：BDDAD

二、多项选择题〔每题2分，共10分〕

1.ACD 2.ABCD 3.ABC 4.ACD 5.ABC 三、判断题并说明理由：〔每题1分共10分〕 1．F 2．F 3．F 4．F 5．F 6．F 7．F 8．F 9.F 10．T 【二】

一、单项选择题〔每题1分，共15分〕

1.C 2.B 3.D 4.A 5.C 6.C 7.D 8.D 9.A 10.C 11.A 12.B 13.C 14.D 15.C

二、多项选择题〔每题2分，共10分〕

1.BCD 2.ABCD 3.AB 4.BD 5.ABCD 三、判断题〔每题1分，共10分〕

1.√ 2.√3.× 4.√ 5.× 6.× 7.√ 8.× 9.√ 10.√ 【三】

一、单项选择题〔每题1分，共15分〕

1.C 2.B 3.B 4.B 5.C 6.A 7.A 8.D 9.C 10.A 11.A 12.D 13.B 14.C 15.B

二、多项选择题〔每题2分，共10分〕

1.BCD 2.ABC 3.ABCD 4.ABC 5.ABD 三、判断题〔每题1分，共10分〕

1.√ 2.√3.× 4. × 5.× 6. √ 7. × 8. × 9. × 10. ×

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