单证员考试重点审证题及参考答案

单证员考试重点审证题及参考答案

　　单证员是指在对外贸易结算业务中，买卖双方凭借在进出口业务中应用的单据、证书来处理货物的交付、运输、保险、商检、结汇等工作的人员。以下是小编yjbys为您推荐的一些关于单证员考试重点审证题及参考答案，欢迎学习参考，同时祝所有考生获得理想的好成绩!

　　审证题(请根据所给出的合同审核信用证)

　　1.买卖合同：

上海神华外贸有限公司
SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.
No. 941 Jiaozhou Road Shanghai China
销售确认书
SALES CONFIRMATION
To:
JAMES BROWN INC				No.:			SJ2012-JB02
304-310 FINCH STREET				Date:			20 MAR. 2012
TORONTO
CANADA
The undersigned Sellers and Buyers have agreed to close the following transaction according to the
terms and conditions stipulated below:
Art. No.	Name of commodity 　　 and specifications	Quantity			Unit Price	Amount
					CIF TORONTO
	VALVE SEAT INSERT
TR5234		3000PCS			USD5.00/PC	USD15000.00
	TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY.
Time of shipment: On or before 15 JUN 2012
Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60
Loading port and destination: From SHANGHAI to TORONTO
Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.
Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per
ICC dated 01/01/2009.
Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans-
shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012
mentioning relative S/C number remaining valid for negotiation in China until the
15th days after the shipment validity. The terms and conditions in the L/C should be
strictly in accordance with those in this S/C.
Remarks: The General Terms & Conditions and Remarks on the back page of this S/C constitute an
inseparable part to this S/C and shall be equally binding upon both parties.
The Buyer:			The Seller:
JAMES BROWN INC.			Shanghai Shenhua Foreign Trade Co., Ltd.
James Brown			王鸿
Signature			签署
Please return one copy for our file

　　2.国外开来的有错误的信用证：

　　FROM: THE ROYAL BANK OF CANADA, TORONTO

　　TO: BANK OF CHINA, SHANGHAI BRANCH

　　27: Sequence of Total 1/1

　　40A: Form of Documentary Credit IRREVOCABLE

　　20: Documentary Credit Number RBC-T-12420

　　31C: Date of Issue 120429

　　31D: Date and Place of Expiry 120630 IN CANADA

　　50: Applicant JAMES BROWN INC

　　304-310 FINCH STREET

　　TORONTO, CANADA

　　59: Beneficiary SHANGHAI SHENHUA FOREIGN TRADE CORP.

　　NO. 941 JIAOZHOU ROAD

　　SHANGHAI, CHINA

　　32B: Currency Code, Amount CAD15000,00

　　41C: Available With… By… ANY BANK IN CHINA

　　BY NEGOTIATION

　　42C: Draft at … AT 15 DAYS AFTER SIGHT

　　FOR FULL INVOICE VALUE

　　42D: Drawee THE ROYAL BANK OF CANADA

　　TORONTO

　　43P: Partial Shipments 　ALLOWED

　　43T: Transshipment ALLOWED

　　44E: Port of loading SHANGHAI, CHINA

　　44F: Port of discharge VANCOUVER, CANADA

　　44C: Latest Date of Shipment 120609

　　45A: Description of Goods VALVE SEAT INSENT

　　46A: Documents Required

　　+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE

　　OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT

　　PREPAID NOTIFY APPLICANT.

　　+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD

　　BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE

　　CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT

　　+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK

　　TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE

　　VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982

　　+PACKING LIST IN TRIPLICATE

　　+CERTIFICATE OF ORIGIN 3 COPIES

　　71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDE

　　CANADA ARE FOR THE ACCOUNT OF BENEFICIARY

　　48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUT

　　WITHIN THE VALIDITY O THE CREDIT

　　49: Confirmation WITHOUT

　　78: Instructions to Paying/ Accepting/ Negotiation Bank

　　THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU-

　　MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE

　　LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL

　　REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK

　　经审核，信用证上的错误有：

　　1.到期地点错(31D)

　　按照合同信用证应该是装运后15天在中国到期，应改为：120630 IN CHINA。

　　2.受益人名称错(50)

　　按照合同，受益人名称应该是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。

　　3.信用证币制错(32B)

　　按照合同，应该是美元USD，应改为：USD15000,00。

　　4.汇票期限错(42C)

　　按照合同，应该是即期议付信用证，应改为：DRAFT AT SIGHT。

　　5.目的港错(44F)

　　按照合同，目的港是多伦多，不是温哥华，应改为：TORONTO, CANADA。

　　6.装运日期错(44C)

　　按照合同，最迟装运日是1208年6月15日，应改为：120615。

　　7.货物描述错(45A)

　　品名是：VALVE SEAT INSENT，贸易术语不能省略，也不可以省略诸如合同号码等合同上规定要显示的内容。应改为：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。

　　8.提单份数错(46A第1条)

　　一般情况下提单应该是“整套”，也就是FULL SET或3/3 SET，应改成：FULL SET

　　ORIGINAL …… 或3/3 SET ORIGINAL ……。

　　9.保单加成错(46A第3条)

　　按照合同，保险金额是发票金额的110%，应改成AT 110 PERCENT OF THE INVOICE

　　VALUE。

　　10.交单期错(48)

　　合同规定交单期是15天，应改为：15 DAYS …… 。

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