福建对外经济贸易职业技术学院福建对外经济贸易职业技术学院参考答案及评分标准参考答案及评分标准进出口单证实务技能测试卷（进出口单证实务技能测试卷（2 2）一、审证并改证（根据合同条款审核并修改信用证，写出审核结果。 ） （每审对一处得 4 分，共计 40 分）合同条款如下合同条款如下： 卖方： 上海纺织品文具进出口公司(Shanghai Textile and Stationery Imp. & Exp. Corp.) 买方： MODANA B.V.商品名称：花牌印花细布 (“FLOWER” Brand Printed Shirting) 规格：3036 7269 35/6“42 码 数量：67,200 码 单价：CIF Amsterdam 每码 3.00 美元，含佣 3% 总值：201,600.00 美元 装运期：2007 年 1 月 31 日前自中国港口至 Amsterdam，允许分批装运和转船。 付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。 保险：由卖方根据中国人民保险公司 1981.1.1 中国保险条款按发票金额的 110%投保一切题型题型一、审证并 改证 （40%）二、操作题 （60%）总 分 （100）得分得分评卷人评卷人本题得分 小计险和战争险。 签订日期、地点： 2006 年 10 月 11 日于上海 合同号码：SS-1953收到国外开来的信用证如下：收到国外开来的信用证如下：ABN AMRO Bank NV, AmsterdamIrrevocable Documentary Credit No. 6413 ；Dated November 30, 2006Advising Bank: Bank of China， Shanghai Branch Applicant: MODANA B.V.Beneficiary: Shanghai Textile and Stationary Imp. & Exp. Corp.Amount: USD206,600.00 Expiry Date: February 15, 2007 for negotiation in China Shipment: Not later than 31 Feb, 2007 from China Port to Amsterdam. Partial shipments prohibited, Transshipment allowed. We hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at 60 days after sight on us bearing the clause:“ Drawn under documentary credit No.6413 of ABN AMRO Bank NV, Amsterdam“ accompanied by the following documents: 01. Signed Commercial Invoice in triplicate, indicating S/C No. SS-953 dated 11 October, 2006. 2. Full set of clean on board Ocean Bills of Lading issued to order and blank endorsed showing “Freight Prepaid“ covering: 672,000 yards Printed Shirting 3436 7269 35/6“42 yards at US$3.00 per yard CIF Amsterdam. 3. One original insurance Policy/Certificate Covering All Risks and War Risk for 110% of invoice value as per CIC of Jan 1st, 1981. 审证结果：审证结果：（1）：Beneficiary: Shanghai Textile and Stationary Imp. & Exp. Corp.应改为Shanghai Textile and Stationery Imp. & Exp. Corp. （2）：USD206,600.00 应改为 USD 201,600.00 分 （3）：Not later than 31 Feb, 2007 应改为 Not later than 31 Jan, 2007（4）：Partial shipments prohibited 应改为 Partial shipments Allowed.（5）：draft drawn at 60 days after sight 应改为 draft drawn at sight（6）：S/C No. SS-953 应改为 SS-1953（7）：672,000 yards 应改为 67,200yards （8）：Printed Shirting 应改为 “FLOWER” Brand Printed Shirting（9）：3436 7269 35/6“42 yards 应改为 3036 7269 35/6“42yards （10）CIF Amsterdam. 应改为 CIFC3% Amsterdam二、操作题（根据题意，将正确答案填写入指定空白处，60，每空格 3 分）相关资料：发票号码：JX-M946576 发票日期：2000 年 6 月 20 日提单号码：CSA 5034 提单日期：2000 年 7 月 15 日船名：TUO HE V.144 装运港:上海港货物装箱情况:EACH SET PACKED IN ONE EXPORT CARTON,EACH 810 CARTONS TRANSPORTED IN ONE 40CONTAINER.总毛重: 12150KGS 总尺码: 54.573m3SHIPPING MARKS (唛头)：ASINGAPORENO. 1-4860承运人：COSCO本题得分 小计ISSUINGISSUING BANKBANK ：BANKBANK OFOF CHINA,CHINA, SINGAPORESINGAPORE BRANCHBRANCH PLACEPLACE ANDAND DATEDATE OFOF ISSUEISSUE：SINGAPORESINGAPORE MAYMAY 0505，20002000参考答案：BILLBILL OFOF EXCHANGEEXCHANGE No.:No.: JX-M946576 SHANGHAI, JULY， 17， 2000DrawnDrawn unde:(1)unde:(1) BANK OF CHINA, SINGAPORE BRANCH L/CL/C NO.:NO.:764351 Dated:Dated:MAY 05，2000 ExchangeExchange forfor(2): USD729,000.0 IRRECVOCABLE DOCUMENTARY CREDITL/CL/C NONO :764351:764351APPLICANT:APPLICANT:OVERSEAS OF COMPANY.,100 JULIAN SULTAN#01-20 SULTAN PLAZASINGAPORE 0719BENEFICIARYBENEFICIARY:SHANGHAI MACHINERY IMP.& EXP.CORP. SHANGHAI ,CHINA ADVISINGADVISING BANK:BANK: BANK OF CHINA, SHANGHAI BRANCHAMOUNT:AMOUNT: USD729,000.0(UNITED STATES DOLLARS SEVEN HUNDRED AND TWENTY NINE THOUSAND ONLY)EXPIRY DATE AND PLACE：AUGAUG 1515，20002000 SHANGHAISHIPMENT：FROM SHANGHAI TO SINGAPORE NOT LATER THAN JUL 31，2000.PARTIAL SHIPMENTS:ALLOWEDTRANSSHIPMENT：ALLOWEDDEAR SIRS:WE HEREBY ISSUE IN YOUR FAVOR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY YOUR AT SIGHT DRAFT(S) DRAWN ON BANK OF CHINA FOR 100% INVOICE COST+SINGED COMMERCIAL INVOICE+INSURANCE POLICY OR CERTIFICATE ,ENDORSED IN BLANK , COVERING ALL RISKS AND WAR RISKS AS PER CIC,1.1.1981.+FULL SET CLEAN ON BOARD BILL(S) OF LADING MADE OUT TO OUR ORDER AND ENDORSED IN BLANK , MARKED FREIGHT PREPAID AND NOTIFYING APPLICANTEVIDENCINGEVIDENCING SHIPMENTSHIPMENT OF:OF:4,860 SETS COLOUR TELEVISION SET “GOLDEN STAR” BRAND MODEL SC374 PAL/BG SYSTEM ,220V 50HZ , TWO ROUND PIN PLUG ,WITH REMOTE CONTROLUNIT PRICE USD150.00 PER SET CIF SINGAPORE, SALES CONFIRMATION NO.EF94SP-71-023TRANSPORTED IN 40CONTAINES OF 810 CARTONS EACHDOCUMENTSDOCUMENTS TOTO BEBE PRESENTEDPRESENTED WITHINWITHIN 1515 DAYSDAYS AFTERAFTER THETHE DATEDATE OFOF SHIPMENTSHIPMENT BUTBUT WITHINWITHIN THETHE VALIDITYVALIDITY OFOF THETHE CREDITCREDITAt(3):At(3): * sightsight ofof thisthis FIRSTFIRST ofof Exchange(SecondExchange(Second ofof exchangeexchange beingbeing unpaid)unpaid) PayPay toto thethe orderorder of(4)of(4) BANK OF CHINA, SHANGHAI BRANCH