1、外貿(mào)單證實(shí)務(wù)試卷（二）專(zhuān)業(yè)及班級(jí)： 學(xué)號(hào)： 姓名： 總分題號(hào)一二三四五六評(píng)卷人題分得分一、單項(xiàng)選擇題（每題1分，共15分）11932年華沙牛津規(guī)則是專(zhuān)門(mén)解釋?zhuān)?）價(jià)格術(shù)語(yǔ)的。AFOB BCFR CCIF DFCA21941年美國(guó)對(duì)外貿(mào)易定義修訂本對(duì)FOB價(jià)格術(shù)語(yǔ)有六種解釋?zhuān)渲?( ) 與2000年通則中的FOB價(jià)格術(shù)語(yǔ)在交貨地點(diǎn)方面是相同的。AFOB Under Tackle BFOB VesselCFOB DFOB liner Terms3上海某進(jìn)出口公司以CFR價(jià)格術(shù)語(yǔ)對(duì)外報(bào)價(jià)，如果進(jìn)口商要求采用多式聯(lián)運(yùn)，我方應(yīng)改為（ ）價(jià)格術(shù)語(yǔ)為宜。AFCA BCIPCDDP DCPT4在下列價(jià)格術(shù)語(yǔ)

2、中，賣(mài)方不負(fù)責(zé)辦理出口手續(xù)及支付相關(guān)費(fèi)用的是 ( )。AEXW BFASCFOB DFCA 5所謂象征性交貨是指賣(mài)方的交貨義務(wù)為 ( )。A不交貨 B既交單又實(shí)際交貨C憑單交貨 D實(shí)際性交貨6.根據(jù)<UCP500>的規(guī)定,海運(yùn)提單中貨物的描述，以下說(shuō)法正確的是（ ）A.必須與信用證完全一致'B.必須與商業(yè)發(fā)票的填寫(xiě)完全一致C.只要不與信用證的描述相抵觸,可使用貨物的統(tǒng)稱(chēng)D.必須使用貨物的全稱(chēng)7.我方按CIF條件成交出口一批罐頭食品，賣(mài)方投保時(shí)，按（ ）投保是正確的。A.平安險(xiǎn)+水漬險(xiǎn) B.一切險(xiǎn)+偷竊提貨不著險(xiǎn)C.平安險(xiǎn)+一切險(xiǎn) D.水漬險(xiǎn)+偷竊提貨不著險(xiǎn)8.過(guò)期提單是指（

3、 ）的提單。A.提單的倒簽 B.貨物已遺失 C.裝運(yùn)日過(guò)后21天簽發(fā) D.交單時(shí)間超過(guò)提單簽發(fā)日21天的提單9.“At X X days after sight”的遠(yuǎn)期匯票的付款日是根據(jù)（ ）確定的。A.見(jiàn)票的第二天 B.見(jiàn)票的當(dāng)天C.出票日 D.承兌的當(dāng)天10.買(mǎi)賣(mài)雙方以D/P·T/R條件成交，貨到目的港后,買(mǎi)方憑T/R向代收行借單提貨, 若收不回貨款,該由（ ）承擔(dān)損失。A.代收行 B.賣(mài)方和代收行共同C.賣(mài)方 D.托收行11.下面的海運(yùn)提單,收貨人填寫(xiě)不同,需要托運(yùn)人背書(shū)的是( )A. "To Order" B. "Pay' to ABC

4、Co. ,Ltd. "C. "To Order of issuing bank" D. “To Order 0f Applicant12.正確表明匯票的流通性由強(qiáng)至弱程度的排列是（ ）A.限制性抬頭-指示性抬頭-持票人抬頭 B.持票人抬頭-指示性抬頭-限制性抬頭 C.指示性抬頭-持票人抬頭-限制性抬頭 D.持票人抬頭-限制性抬頭-指示性抬頭13.使用Freight Prepaid的方式支付運(yùn)費(fèi)的是（ ）。A.FCA B.FOB C.CIF D.FAS14在國(guó)際貿(mào)易中，含傭價(jià)的計(jì)算公式是（ ）。A單價(jià)×傭金率 B含傭價(jià)×傭金率C凈價(jià)×傭

5、金率 D凈價(jià)/（1 傭金率）15凡貨價(jià)中不包含傭金和折扣的被稱(chēng)為（ ）。A折扣價(jià) B含傭價(jià)C凈價(jià) D出廠價(jià)二、多項(xiàng)選擇題（每題2分，共10分）1根據(jù)跟單信用證統(tǒng)一慣例的規(guī)定，信用證的特點(diǎn)是（ ）。 A必須是跟單信用證 B. 信用證是一項(xiàng)獨(dú)立文件 C信用證方式是純單據(jù)業(yè)務(wù) D. 開(kāi)證行是第一付款人2信用證是指開(kāi)證行應(yīng)開(kāi)證申請(qǐng)人的要求和指示，開(kāi)給受益人在其履行信用證條件時(shí)付款的承諾文件。在國(guó)際貿(mào)易中，通常所使用的信用證大多是（ ）。A跟單信用證 B. 不可撤銷(xiāo)信用證C議付信用證 D. 即期信用證3銀行處理信用證業(yè)務(wù)，是以單證表面相符原則來(lái)決定是否付款，而不管實(shí)際貨物如何，因此出口方必須做到（ ），

6、開(kāi)證行才承擔(dān)付款責(zé)任。A單證一致 B. 單單一致C單同一致 D. 單貨一致4出入境商品檢驗(yàn)檢疫局在指定的地點(diǎn)對(duì)出口貨物進(jìn)行檢驗(yàn)，檢驗(yàn)合格開(kāi)立（ ）。出口商憑其向海關(guān)申請(qǐng)放行。 A產(chǎn)地證明 B商檢證書(shū) C普惠制產(chǎn)地證 D出境貨物通關(guān)單5出票條款必須按信用證的描述填在Drawn under后，如信用證沒(méi)有出票條款，其分別填寫(xiě)（ ）。 A開(kāi)證行的名稱(chēng) B。開(kāi)證行的地址C信用證編號(hào) D。開(kāi)證日期三、判斷題（每題1分，共10分）1.出口商品盈虧率是指出口商品盈虧額與出口總成本的比率。（ ）2從一筆交易的出口銷(xiāo)售換匯成本中可以看出，在這筆交易中用多少人民幣換回一美元，從而得出這筆交易為盈利還是虧損。（ ）

7、3.一張可撤銷(xiāo)的信用證，無(wú)論在什么情況下，都可以撤銷(xiāo)。（ ）4.保兌信用證中的保兌行對(duì)保兌信用證負(fù)第一性的付款責(zé)任。（ ）5.若錯(cuò)過(guò)了信用證有效期到銀行議付，受益人只要在征得開(kāi)證人的同意，即可要求銀行付款。（ ）。6.匯付是付款人主動(dòng)通過(guò)銀行或其他途經(jīng)將款項(xiàng)交收款人的一種支付方式，所以屬于商業(yè)信用證，而托收通常稱(chēng)為銀行托收，因而它屬于銀行信用。（ ）7.出口商采用D/A30天比采用D/P30天承擔(dān)的風(fēng)險(xiǎn)要大。（ ）8.信用證是一種銀行開(kāi)立的無(wú)條件承諾付款的書(shū)面文件。（ ）9.匯票經(jīng)背書(shū)后，使匯票的收款權(quán)利轉(zhuǎn)讓給被背書(shū)人，被背書(shū)人若日后遭到拒付可向前手行使追索權(quán)。（ ）10.遠(yuǎn)期匯票在付款人承兌

8、之前，匯票的主債務(wù)人是出票人。（ ）四、案例題（每題5分，共15分）1大連進(jìn)出口貿(mào)易公司向日商出口大豆一批，支付方式為遠(yuǎn)期付款交單。貨到目的港后， 日商在匯票上進(jìn)行承兌，并出具信托收據(jù)向開(kāi)證行借單提貨。當(dāng)匯票到期時(shí)，該進(jìn)口商因經(jīng)營(yíng)不善，無(wú)力償還。試析，該損失應(yīng)由誰(shuí)承擔(dān)？為什么？2我國(guó)良友進(jìn)出口公司與美商以FOB條件簽訂了一份大米購(gòu)銷(xiāo)合同。當(dāng)裝載進(jìn)口貨物的船只在第三天航行中，遭遇風(fēng)暴觸礁沉沒(méi)。由于出口商在裝船后第四天才發(fā)出裝船通知，致使我方未能及時(shí)投保。請(qǐng)問(wèn)該損失應(yīng)由誰(shuí)承擔(dān)？為什么？ 我方在該批業(yè)務(wù)操作中，應(yīng)如何改進(jìn)？3某進(jìn)出口公司與加拿大客商簽訂一份銷(xiāo)售合同。我方收到不可撤消信用證后，發(fā)現(xiàn)多處

9、內(nèi)容與合同的規(guī)定不符，并提出了改證的要求。進(jìn)口商只同意我方部分的改證要求，向開(kāi)證行提出了改證申請(qǐng)，并經(jīng)其確認(rèn)后發(fā)出信用證修改通知書(shū)。請(qǐng)問(wèn)該信用證修改通知書(shū)有效嗎？為什么？五、操作題（共50分） 根據(jù)合同和信用證填制商業(yè)發(fā)票、匯票、普惠制產(chǎn)地證書(shū)和提單。 上海進(jìn)出口貿(mào)易公司SHANGHAI IMPORT & EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINASALES CONTRACT TELS/C NO：HX050264FAXDATE: Jan.1,2005 TO

10、: TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA, JAPAN Dear Sirs, We hereby confirm having sold to you the following goods on terms and conditions as specified below:MARKS & NODESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTT.COSAKAC/NO. 1-250COTTON BLANKETART NO.H666ART NO.HX88ART NO.HE21ART NO.HA56ART NO

11、.HH46Packed in250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD 5.50USD 4.50USD 4.80USD 5.20USD 5.00USD 2 750.00USD 2 250.00USD 2 400.00USD 2 600.00USD 2 500.00LOADING PORT: SHANGHAIDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: L/C AT SIGHT.INSURANCE: F

12、OR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKTIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR.16, 2005上海進(jìn)出口貿(mào)易公司THE BUYER: THE SELLER:TKAMLA CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION 高田一郎 童莉 信用證SEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC

13、. CREDIT NUMBER *20 ： 33416852DATE OF ISSUE 31 C ： 050112DATE AND PLACE OF EXPIRY *31 D ： DATE 050317 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 ： TKAMLA CORPORATION 6-7,KAWARA MACHOSAKA,JAPAN ISSUING BANK 52A ：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHITOKYO ,JAPANBENEFICIARY *59 ：SHANGHAI TOO

14、L IMPORT & EXPORT CO., LTD 31,GANXIANG ROAD SHANGHAI, CHINAAMOUNT *32 B ：CURRENCY USD AMOUNT 12 500.00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A ：FUJI BANK LTDPARTIAL SHIPMENTS 43 P ：PROHIBITEDTRANSSHIPMENT 43 T ：PR

15、OHIBITEDLOADING ON BOARD 44 A ：SHANGHAIFOR TRANSPORTATION TO 44 B ：OSAKA PORTLATEST DATE OF SHIPMENT 44 C ：050316DESCRIPT OF GOODS 45 A ：COTTON BLANKETART NO.H666 500 PCS USD 5.50/PCART NO.HX88 500 PCS USD 4.50/PCART NO.HE21 500 PCS USD 4.80/PCART NO.HA56 500 PCS USD 5.20/PCART NO.HH46 500 PCS USD 5

16、.00/PCCIF OSAKA DOCUMENTS REQUIRED 46 A ：+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE IN TRIPLICATE + CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OF LADIN

17、G, 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 RISKSCHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY

18、.PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.補(bǔ)充資料：1. INVOICE NO: XH0566712. INVOICE DATE: FEB 01,20053. PACKING G.W: 20.5KGS/CTN N.W: 20KGS/CTN MEAS: 0.2CBM/CTN PACKED IN 250 CARTONS PACKED IN TWO 20CONTAINE

19、R（集裝箱號(hào): TEXU2263999；TEXU2264000 ） 4. H·S. CODE: 5802.30905. VESSEL: NANGXING V.0866. B/L NO: COCS05118617. B/L DATE: FEB. 26, 20059. REFERENCE NO: 2005081910. FREIGHT FEE: USD 1 10012. 注冊(cè)號(hào): 789547896613. 證書(shū)號(hào)： 580511478根據(jù)上述信用證、合同和補(bǔ)充資料的內(nèi)容繕制商業(yè)發(fā)票、匯票、普惠制產(chǎn)地證書(shū)和提單。1. 商業(yè)發(fā)票（10分） 上海進(jìn)出口貿(mào)易公司SHANGHAI IMPORT

20、& EXPORT TRADE CORPORATION.1321ZHONGSHAN ROAD SHANGHAI, CHINACOMMERCIAL INVOICETELINV NO： FAXDATE: S/C NO： L/C NO: TO: FROM TO MARKS & NODESCRIPTIONS OF GOODSQUANTITY U/ PRICEAMOUNTTOTAL AMOUNT：WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND COR

21、RECT. SHANGHAI IMPORT & EXPORT TRADE CORPORATION X X X2匯票（10分）No. For BILL OF EXCHANG DateAt sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of the sum of Drawn under L/C No. Dated To. 3.普惠制產(chǎn)地證書(shū)：（15分）1. Goods consigned from (Exporters business n

22、ame, address, country )Reference No.:generalizedsystemofpreferencescertificaTE of origin(COMBINED DECLARATION AND CERTIFICATE)FORM AISSUED IN THE PEOPLES REPUBLIC OF CHINA(COUNTRY) SEE NOTES OVERLEAF4. For official use2. Goods consigned to ( Consignees name, address, country)3. Means of transport an

23、d route ( as far as known )5.Item num-ber6.Marks and numbers ofpackages7.Number and kind of packages; description of goods8. Origin criterion (see notes overleaf)9.Gross weightor other quantity 10. Number and date of invoices11.CertificationIt is hereby certified , on the basis of control carried ou

24、t ,that the declaration by the exporter is correctPlace and date, signature and stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA ( country ) and that they comply wit

25、h 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 4.海運(yùn)提單（15分）ShipperB/L NO.中 國(guó) 對(duì) 外 貿(mào) 易 運(yùn) 輸 總 公 司CHINA NATIONAL FOREIGN TRADE TRANSPORT CORPORATION直 運(yùn) 或 轉(zhuǎn) 船 提 單BILL

26、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 Sh