目的
单证学习者在掌握了各种单据的缮制要求和制单技巧后，有必要进行系统的综合训练，通过本模拟综合制单训练，学习者可以对各种不同类型的信用证、合同以及订单等文件进行分析，从而进一步熟悉和掌握外贸业务流程的各个环节，提高处理外贸单证的实际操作能力。
综合制单练习
练习1 根据下列国外来证及有关信息制单。AWC-23-522号合同项下商品的有关信息如下：
该批商品用纸箱包装,每箱装10盒,每箱净重为75公斤，毛重为80公斤，纸箱尺寸为113×56×30CM，商品编码为6802.2110，货物由“胜利”轮运送出海。
FROM： HONGKONG AND SHANGHAI BANKING CORP., HONGKONG TO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINA
TEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION.
WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDIT NO. HKH123123 FOR USD8,440.00, DATED 040705. APPLICANT: PROSPERITY INDUSTRIAL CO. LTD. 342-3 FLYING BUILDING KINGDOM STREET HONGKONG
BENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
THIS L/C IS AVAILABLE WITH BENEFICIARY’S DRAFT AT 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
2. PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/ NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION. 3. CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE.
4. FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
5. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUE OF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81.
SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONG LATEST SHIPMENT 31 AUGUST 2004
PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED. COVERING SHIPMENT OF:
COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT
CIFHK 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00 2506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00
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SHIPPING MARK: P.7. HONGKONG NO. 1-400 ADDITIONAL CONDITIONS:
5 PERCENT MORE OR LESS BOTH IN QUANTITY AND AMOUNT IS ALLOWED.
ALL BANKING CHARGES OUTSIDE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY.
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENT BUT WITHIN THE VALIDITY OF THE CREDIT. INSTRUCTIONS:
NEGOTIATING BANK IS TO SEND DOCUMENTS TO US IN ONE LOT BY DHL.
UPON RECEIPT OF THE DOCUMENTS IN ORDER WE WILL COVER YOU AS PER YOUR INSTRUCTIONS. L/C EXPIRATION: 15 SEP. 2004.
THIS L/C IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.
PLEASE ADVISE THIS L/C TO THE BENEFICIARY WITHOUT ADDING YOUR CONFIRMATION.
THIS TELEX IS THE OPERATIVE INSTRUMENT AND NO MAIL CONFIRMATION WILL BE FOLLOWED. +++++
发票:
XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
COMMERCIAL INVOICE
TO: INVOICE NO: DATE: L/C NO: S/C NO: FROM _________________________ TO __________________________________ MARKS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMONT TTL:________________________________________________________________________
_________________________________________
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箱单:
XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
装箱单
PACKING LIST
Exporter:_____________________ DATE: ________________
_____________________INVOICE NO.______________ _____________________S/C NO.___________________
FROM_________________________TO_____________________ SHIPPING QUANTITY DES. N.W G.W MEAS
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海运提单
BILL OF LADING
SHIPPER BOOKING NUMBER B/L NUMBER EXPORT REFERENCES CONSIGNEE FORWARDING AGENT NOTIFY PARTY POINT AND COUNTRY OF ORIGIN OF GOODS PRE-CARRIAGE OCEAN VESSEL PORT OF DISCHARGE PLACE OF RECEIPT ALSO NOTIFY PORT OF LOADING PLACE OF DELIVERY DESCRIPTION OF GROSS PACKAGES AND GOODS WEIGHT MEASURE- MENT MKS&NOS/CONTAINER NO. OR PKGS NOS. TO BE RELEASED AT OCEAN FREIGHT PAYABLE AT FREIGHT RATES CHARGES.WEIGHTS Local THE PREPAID COLLECT AND/OR MEASUREMENTS(SUBJECT TO CurrenCARRIER: U.S$ U.S$ CORRECTION) cy By: Vessel FCC Voyage Office TOTAL PREPAID TOTAL COLLECT SHIPPER DEST. OSC B/L NO. FORWARDER LD DIS CONSIGNEE PORT .PORT NOTIFY
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保险单
中国平安保险股份有限公司
PING AN INSURANCE COMPANY OF CHINA，LTD. NO. 1000005959 货 物 运 输 保 险 单 CARGO TRANPORTATION INSURANCE POLICY 被保险人： Insured 中国平安保险股份有限公司根据被保险人的要求及其所交付约定的保险费，按照本保险单背面所载条款与下列特款，承保下述货物运输保险，特立本保险单。 This Policy of Insurance witnesses that PING AN INSURANCE COMPANY OF CHINA，LTD.，at the request of the Insured and in consideration of the agreed premium paid by the Insured，undertakes to insure the undermentioned goods in transportation subject to the conditions of Policy as per the clauses printed overleaf and other special clauses attached hereon. 保单号 赔款偿付地点 Policy No. Claim Payable at 发票或提单号 Invoice No. or B/L No. 运输工具 查勘代理人 per conveyance S.S. Survey By： 起运日期 自 Slg. on or abt. From 至 To 保险金额
Amount Insured 保险货物项目、标记、数量及包装： 承保条件 Description, Marks, Quantity & Packing of Goods： Conditions：
签单日期
Date：
For and on behalf of
PING AN INSURANCE COMPANY OF CHINA，LTD.
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authorized signature
汇票
凭
Drawn under ………………………………………..………………….. 信用证 第 号 L/C No…………………………….……… 日期
Dated ………………………………….
按 息 付款
Payable with interest @....…………....% per annum 号码 汇 票 金 额 中 国， 厦门 年 月 日
No: ………….……Exchange for China………………...…
见票 日 后（本 汇 票 之 副 本 未 付）
At……..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid) pay to the order of BANK OF CHINA, 付金额
Xiamen ,
XIAMEN BRANCH 或 其 指 定 人
The sum of
To……………………………………….. ………………………………………..
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练习2 根据下列国外来证及有关信息制单。注意：该批商品的托运日期为2004年12月6
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日。有关资料如下：QUANTITY=64PCS.NW=167.804.GW=167.804.MEAS=47.944M, UNIT
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PRICE=USD390.00/M ,TOTAL=USD18698.16,VESSEL NAME:YOUNGSTAR V.231E, CONTAINER NO.:1×40’CPIU2254836， HS CODE：6802.2300。
TO BANK OF CHINA GUANGZHOU
FM SANWA BANK LTD OSAKA , NOV. 6 , 2004 447 TESTED ON NOV. 6, 2004
WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 41-1902141-003 ISSUED ON NOV. 2, 2004
BENEFICIARY: CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH 774 DONG FENG EAST ROAD , GUANGZHOU , CHINA
APPLICANT: SAKAI TRADING CO. LTD. SANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPAN
AMOUNT: USD78,000.00
EXPIRY FOR NEGOTIATION: JAN 15 2005 AVAILABLE BY DRAFT: AT SIGHT
DRAWN ON THE SANWA BANK LTD. NEWYORK.
FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS:
- FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT COLLECT” NOTIFY THE APPLICANT, TEL: 06-203-1003 AND DATED NOT LATER THAN DEC 31,2004.
- SIGNED COMMERCIAL INVOICE IN THREE COPIES - PACKING LIST IN THREE COPIES
- CERTIFICATE OF WEIGHT IN THREE COPIES - CERTIFICATE OF ORIGIN IN ONE COPY
- BENEFICIARY’S CERTIFICATE IN TWO COPIES STATING THAT THREE SETS OF EACH NON-NEGOTIABLE B/L HAVE BEEN AIRMAILED DIRECT TO THE BUYER IMMEDIATELY AFTER SHIPMENT COVERING:
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200M OF CHINA GRANITE(G485 ROUGH BLOCKS), SIZE: 0.03M UP RANDOM SIZE PER M AS PER S/C 01MAF400-5-23 FOB HUANGPU GUANGDONG INSURANCE TO BE EFFECTED BY BUYERS SHIPMENT TO: OSAKA/YOKOHAMA JAPAN PARTIAL SHIPMENTS ALLOWED TRANSSHIPMENT ALLOWED
DRAFT MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF B/L OR OTHER SHIPPING DOCUMENTS BUT WITHIN THE CREDIT EXPIRY SPECIAL INSTRUCTIONS:
-T.T. REIMBURSEMENT IS UNACCEPTABLE
-ALL BANKING CHARGES OUTSIDE JAPAN FOR SELLER’S ACCOUNT
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-THIS CREDIT IS TRANSFERABLE
-NEGOTIATING BANK MUST SEND DOCUMENTS TO US IN TWO CONSECUTIVE AIRMAILS AND DRAFTS TO DRAWEE BANK
THIS CREDIT IS AVAILABLE BY NEGOTIATION WITH ANY BANK
THIS CREDIT IS OPERATIVE AND SUBJECT UNIFORM CUSTOMS PUBLICATION 1993 REVISION NO. 500
发票
CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH
774 DONG FENG EAST ROAD , GUANGZHOU , CHINA
COMMERCIAL INVOICE
TO: INVOICE NO: DATE: L/C NO: S/C NO: FROM _________________________ TO __________________________________ MARKS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMONT TTL:________________________________________________________________________
_________________________________________
汇票
Drawn under ………………………………………..………………….. L/C No…………………………….……… Dated ………………………………….
Payable with interest @....…………....% per annum No: ………….……Exchange for China………………...…
Guangzhou ,
At……..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid) pay to the order of _______________________________________________ The sum of
To……………………………………….. ………………………………………..
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箱单
CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH
774 DONG FENG EAST ROAD , GUANGZHOU , CHINA
装箱单
PACKING LIST
Exporter:_____________________ DATE: ________________
_____________________INVOICE NO.______________ _____________________S/C NO.___________________
FROM_________________________TO_____________________ SHIPPING QUANTITY DES. N.W G.W MEAS
受益人证明
CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH
774 DONG FENG EAST ROAD , GUANGZHOU , CHINA
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海运提单
SHIPPER: CONSIGNEE: NOTIFY: PRE CARRIAGE BY OCEAN VESSEL / VOYAGE NO. PORT OF LOADING PORT OF TRANSSHIPMENT B/L NO.: COSCO OCEAN BILL OF LADING PORT OF DISCHARGE FINAL DESTINATION MKS& NOS. NOS AND G. W MEAS. CONTAINER NO. SEAL KIND OF DES. OF GOODS NUMBER PKGS FREIGHT &CHARGES OVERSEA OFFICE OR DESTINATION PORT NO. OF ORIGINAL B/Ls AGENT ON BOARD DATE PLACE & DATE OF ISSUE SIGNED BY: 签名 AS AGENT FOR THE CARRIER
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一 、单项选择题
1、某外贸公司对外以CFR报价，如果该公司先将货物交到货站或使用滚装与集装箱运输时，应采用（ C ）为宜。
A、FCA B、CIP C、CPT D、DDP
2、中未注明商品重量是按毛重还是按净重计算时，则习惯上应按（ B ）计算。 A、毛重 B、净重 C、以毛作净 D、公量 3、海运提单日期应理解为（ C ）。
A、货物开始装船的日期 B、货物装船过程中任何一天 C、货物装船完毕的日期 D、签订运输合同的日期
4、按照《2000年通则》的规定，以FOBST贸易术语变形方式成交，买卖双方风险的划分界限是（ B ）。
A、货交承运人 B、货物在装运港越过船舷 C、货物在目的港卸货后 D、装运港码头
5、对于大批量交易的散装货，因较难掌握商品的数量，通常在合同中规定（ B ）。 A、品质公差条款 B、溢短装运条款 C、立即装运条款 D、仓至仓条款
6、根据《2000年通则》的解释，下列术语中卖方不负责办理出口手续及支付相关费用的是( D )。 A、FAS B、FCA C、FOB D、EXW 7、汇票的抬头人是（ A ）。
A、受款人 B、发票的抬头人 C、付款人 D、提单的收货人
8、合同或信用证没有规定投保加成率，根据《UCP500》的规定，卖方可在CIF总值的基础上( B )投保。
A、加二成 B、加一成 C、加三成 D、加四成 9、下列单据中，只有（ B ）才可用来结汇。 A、大幅收据 B、铁路运单副本 C、场站收据副联 D、铁路运单正本
10、按国际保险市场惯例，投保金额通常CIF总值的基础上（ A ）。 A、加一层 B、加二层 C、加三层 D、加四层
11、预约保险（ B ）代替投保单，说明投保的一方已办理了投保手续。 A、提单 B、国外的装运通知 C、大副收据 D、买卖合同
12、根据我国“海洋货物运输保险条款”规定，“一切险”包括（ C ）。 A、平安险加11种一般附加险 B、一切险加11种一般附加险 C、水渍险加11种一般附加险 D、11种一般附加险加特殊附加险 13、以下出口商品的单价，只有（ B ）的表达是正确的。 A、250美元/桶 B、250美元/桶CIF伦敦 C、250美元/桶CIF广州 D、250美元/桶CFR德国
14、在其他条件相同的前提下，（ B ）的远期汇票对受款人最为有利。 A、出票后30天付款 B、提单签发日后30天付款 C、见票后30天付款 D、货到目的港后30天 15、根据《UPC500》的解释，信用证的第一付款人是（ B ）。 A、进口人 B、开证行 C、议付行 D、通知行
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16、承兑是（ A ）对远期汇票表示承担到期付款责任的行为。 A、付款人 B、收款人 C、出口人 D、议付银行
17、在国际货物买卖中，较常采用的不可抗力事故范围的规定方法是（ D ）。 A、概括规定 B、不规定 C、具体规定 D、综合规定 18、以下（ A ）不是EDI必须包括的内容。
A、纸单据和电子单据同时传递 B、按统一的标准编制资料 C、电子方式的传递信息 D、计算机应用程序之间的连接 19、除非特殊情况，通常开证行开立的信用证一般不是（ D ）。 A、不可撤销信用证 B、议付信用证 C、跟单信用证 D、预支信用证
20、CIF Ex Ship’s Hold 与DES 相比，买方承担的风险( D )。 A、买方不承担任何风险 B、两者相同 C、后者大 &nbp; D、前者大 21、托收的优点不包含（B ）。
A、进口人可免去申请开立信用证的手续，不必预付银行押金 B、属于银行信用，出口人能安全、及时收汇 C、有利于资金融通和周转，增强出口商品的竞争力 D、减少费用支出
22、如果信用证未规定交单期限，根据《UCP500》的规定，受益人必须在货物装船后（ B 天内交单议付，但不能超过信用证的有效期。 A、15 B、21 C、3 D、7 23、商业发票的抬头人一般是（ B ）。
A、受益人 B、开证申请人 C、开证银行 D、卖方 24、仲裁裁决的效力是（ A ）。
A、终局的，对争议双方具有约束力 B、非终局的，对争议双方不具有约束力 C、有时是终局的，有时是非终局的 D、一般还需法院最后判定
25、根据《联合国国际货物销售合同公约》的规定，发盘和接受的生效采取（ D ）。 A、投邮生效原则 B、签订书面合约原则 C、口头协商原则 D、到达生效原则 26、出口报关的时间是（ B ）。
A、备货前 B、装船前 C、装船后 D、货到目的港后 27、进口许可证自签发之日起（ B ）内有效。 A、三个月 B、一年 C、一个月 D、半年
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