2013年单证员考试模拟试题及解析：实务题
实务题
1．对于外向型企业来说，正确、及时制作出口单证对收汇具有什么作用？
2、案例分析：我出口企业对意大利某商发盘限10日复到有效。9日，意商用电报通知我方接受该发盘，由于电报局传递延误，我方于11日上午才收到对方的接受通知。而我方在收到接受通知前已获悉市场价格上涨．对此，我方应如何处理？
【操作部分】
请根据信用证制单
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: BL-081805
Date of Issue 31C: 080325
Expiry *31D: Date 080531 Place CHINA
Applicant *50: THOMAS IMP. AND EXP. COMPANY
32 BLUEBIRD STREET
BANGKOK THAILAND
Applicant bank 51: KRUNG THAI BANK PUBLIC CO., LTD.
BANGKOK
Beneficiary *59: HANGZHOU HOPESHOW GARMENTS CO., LTD.
842 MOGANSHAN ROAD
HANGZHOU, CHINA
Amount *32B: Currency USD Amount 36,300,00
Available with /by *41D: ANY BANK
BY NEGOTIATION
Draft at ······ 42C: AT SIGHT
FOR FULL INVOICE VALUE
Drawee 42D: KRUNG THAI BANK PCL
SUANMALI IBC
BANGKOK
Partial Shipments 43P: PROHIBITED
Transshipment 43T: PERMIT
Port of loading 44E: SHANGHAI
Port of discharge 44F: BANGKOK
Descript. of Goods 45A:
65 PCT COTTON 35 PCT RAYON LADIES’ COATS
CIF BANGKOK
ITEM NO. 3501T, 1000PCS, USD9.00/PC
ITEM NO. 3501B, 1000PCS, USD9.50/PC
ITEM NO. 3502T, 1000PCS, USD8.80/PC
ITEM NO. 3502B, 1000PCS, USD9.00/PC
Documents required 46A:
+MANUALLY SIGNED COMMERCIAL INVOICE IN
QUADRUPLICATE CERTIFYING THAT ALL DETAILS ARE AS
PER PROFORMA INVOICE NO TH080316 DATED 2008-03-16
AND ALSO SHOW THE FREIGHT CHARGE, PREMIUM, FOB
VALUE AND COUNTRY OF ORIGIN SEPARATELY
+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING
MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID
NOTIFY APPLICANT AND SHOWING THE NAME AND
ADDRESS OF THE SHIPPING AGENT AT DESTINATION
+SIGNED PACKING ASSORTED LIST IN QUADRUPLICATE
STATING THAT ONE PC IN ONE PP BAG AND 50PCS IN AN
EXPORT CARTON.
+SIGNED CERTIFICATE OF ORIGIN IN DUPLICATE
SHOWING THE NAME OF THE MANUFACTURER
+INSURANCE POLICY IN DUPLICATE FOR 110 PCT OF THE
INVOICE VALUE COVERING ALL RISKS AS PER CIC OF
PICC DATED 01/01/1981 WAREHOUSE TO WAREHOUSE
CLAUSE INCLUDED IN THE SAME CURRENCY OF THE
DRAFTS CLAIM PAYABLE IN THAILAND
+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF
N/N SHIPPING DOCUMENTS HAS BEEN SENT TO THE
APPLICANT DIRECTLY IMMEDIATELY AFTER SHIPMENT
EFFECTED
Additional Cond. 47A:
+ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER
AND DATE AND NAME OF THE ISSUING BANK
+A DISCREPANCY HANDLING FEE OF USD100.00 SHOULD
BE DEDUCTED AND INDICATED ON THE BILL SCHEDULE
FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS
UNDER THIS CREDIT
+THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM
CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT
ICC PUBLICATION NO 600
Presentation Period 48: WITHIN 15 DAYS AFTER THE DATE OF B/L BUT WITHIN
THE VALIDITY OF THIS CREDIT
Confirmation *49: WITHOUT
Advising through 57: THIS CREDIT IS ADVISED THROUGH BANK OF CHINA
HANGZHOU BRANCH
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE THAILAND ARE FOR
THE ACCOUNT OF BENEFICIARY
Instruction 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THE TERMS
OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO
REIMBURSE YOU IN THE CURRENCY OF THE CREDIT IN
ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH
SHOULD INCLUDE YOUR UID NUMBER AND THE ABA
CODE OF THE RECEIVING BANK
Send. to rec. info. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICE IN
ONE LOT TO BANK OF CHINA BANGKOK BRANCH TRADE
SERVICES, 26 BOLIDEN ROAD, BANGKOK, THAILAND
其他相关资料：
发票号码：HS08E0428 发票日期：2008年4月28日
提单号码：COS0805851 提单日期：2008年5月10日
船名：ZHEN HUA V. 007S 原产地证号：6838992
商品编号：6209.9000 20尺拼箱，CFS/CFS，
集装箱号：COSU561753 封号：08153，
毛重：16公斤 净重：14.5公斤，
外箱尺码：60×40×40CMS 保单号码：200831001789626
合同号码：HS080316 合同日期：2008年3月16日
海运费：864美元 保险费：80美元
议付银行：中国银行杭州分行
船公司在目的港的代理的名称与地址：
COSCO BANGKOK BRANCH
36 JERVA ROAD, BANGKOK, THAILAND
生产厂家名称：
HANGZHOU LINGLONG GARMENTS FACTORY
唛头：
THOMAS
TH080316
BANGKOK
NOS. 1-80
答案：
答：正确制单是安全收汇的前提。我们所说的“正确”，包括三个方面，一是单据必须要与合同或信用证的规定相符；二是单据与单据之间必须相符；三是要求各种单据的制作必须符合相关的国际惯例和进、出口国的法律法规。
进出口单证的时间性很强，各种单证都有一个适当的出单日期，每一种单证的签发日期不能超过信用证规定的有效期或按商业习惯的合理日期，及时制作出口单证能保证出单的正确，保证安全收汇。另外，信用证一般都规定了交单期限，过期交单也会遭拒付或造成利息损失。在信用证允许的前提下尽早交出单证，有利于尽快收汇。最后，出口装船和单证结汇是一项多环节的综合性工作，检验检疫、海关查验、港区作业安排，都以单证为纽带，环环相扣，一环脱接，影响下一环工作，也影响到结汇。
1．对于外向型企业来说，正确、及时制作出口单证对收汇具有什么作用？
2、案例分析：我出口企业对意大利某商发盘限10日复到有效。9日，意商用电报通知我方接受该发盘，由于电报局传递延误，我方于11日上午才收到对方的接受通知。而我方在收到接受通知前已获悉市场价格上涨．对此，我方应如何处理？
【操作部分】
请根据信用证制单
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: BL-081805
Date of Issue 31C: 080325
Expiry *31D: Date 080531 Place CHINA
Applicant *50: THOMAS IMP. AND EXP. COMPANY
32 BLUEBIRD STREET
BANGKOK THAILAND
Applicant bank 51: KRUNG THAI BANK PUBLIC CO., LTD.
BANGKOK
Beneficiary *59: HANGZHOU HOPESHOW GARMENTS CO., LTD.
842 MOGANSHAN ROAD
HANGZHOU, CHINA
Amount *32B: Currency USD Amount 36,300,00
Available with /by *41D: ANY BANK
BY NEGOTIATION
Draft at ······ 42C: AT SIGHT
FOR FULL INVOICE VALUE
Drawee 42D: KRUNG THAI BANK PCL
SUANMALI IBC
BANGKOK
Partial Shipments 43P: PROHIBITED
Transshipment 43T: PERMIT
Port of loading 44E: SHANGHAI
Port of discharge 44F: BANGKOK
Descript. of Goods 45A:
65 PCT COTTON 35 PCT RAYON LADIES’ COATS
CIF BANGKOK
ITEM NO. 3501T, 1000PCS, USD9.00/PC
ITEM NO. 3501B, 1000PCS, USD9.50/PC
ITEM NO. 3502T, 1000PCS, USD8.80/PC
ITEM NO. 3502B, 1000PCS, USD9.00/PC
Documents required 46A:
+MANUALLY SIGNED COMMERCIAL INVOICE IN
QUADRUPLICATE CERTIFYING THAT ALL DETAILS ARE AS
PER PROFORMA INVOICE NO TH080316 DATED 2008-03-16
AND ALSO SHOW THE FREIGHT CHARGE, PREMIUM, FOB
VALUE AND COUNTRY OF ORIGIN SEPARATELY
+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING
MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID
NOTIFY APPLICANT AND SHOWING THE NAME AND
ADDRESS OF THE SHIPPING AGENT AT DESTINATION
+SIGNED PACKING ASSORTED LIST IN QUADRUPLICATE
STATING THAT ONE PC IN ONE PP BAG AND 50PCS IN AN
EXPORT CARTON.
+SIGNED CERTIFICATE OF ORIGIN IN DUPLICATE
SHOWING THE NAME OF THE MANUFACTURER
+INSURANCE POLICY IN DUPLICATE FOR 110 PCT OF THE
INVOICE VALUE COVERING ALL RISKS AS PER CIC OF
PICC DATED 01/01/1981 WAREHOUSE TO WAREHOUSE
CLAUSE INCLUDED IN THE SAME CURRENCY OF THE
DRAFTS CLAIM PAYABLE IN THAILAND
+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF
N/N SHIPPING DOCUMENTS HAS BEEN SENT TO THE
APPLICANT DIRECTLY IMMEDIATELY AFTER SHIPMENT
EFFECTED
Additional Cond. 47A:
+ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER
AND DATE AND NAME OF THE ISSUING BANK
+A DISCREPANCY HANDLING FEE OF USD100.00 SHOULD
BE DEDUCTED AND INDICATED ON THE BILL SCHEDULE
FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS
UNDER THIS CREDIT
+THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM
CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT
ICC PUBLICATION NO 600
Presentation Period 48: WITHIN 15 DAYS AFTER THE DATE OF B/L BUT WITHIN
THE VALIDITY OF THIS CREDIT
Confirmation *49: WITHOUT
Advising through 57: THIS CREDIT IS ADVISED THROUGH BANK OF CHINA
HANGZHOU BRANCH
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE THAILAND ARE FOR
THE ACCOUNT OF BENEFICIARY
Instruction 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THE TERMS
OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO
REIMBURSE YOU IN THE CURRENCY OF THE CREDIT IN
ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH
SHOULD INCLUDE YOUR UID NUMBER AND THE ABA
CODE OF THE RECEIVING BANK
Send. to rec. info. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICE IN
ONE LOT TO BANK OF CHINA BANGKOK BRANCH TRADE
SERVICES, 26 BOLIDEN ROAD, BANGKOK, THAILAND
其他相关资料：
发票号码：HS08E0428 发票日期：2008年4月28日
提单号码：COS0805851 提单日期：2008年5月10日
船名：ZHEN HUA V. 007S 原产地证号：6838992
商品编号：6209.9000 20尺拼箱，CFS/CFS，
集装箱号：COSU561753 封号：08153，
毛重：16公斤 净重：14.5公斤，
外箱尺码：60×40×40CMS 保单号码：200831001789626
合同号码：HS080316 合同日期：2008年3月16日
海运费：864美元 保险费：80美元
议付银行：中国银行杭州分行
船公司在目的港的代理的名称与地址：
COSCO BANGKOK BRANCH
36 JERVA ROAD, BANGKOK, THAILAND
生产厂家名称：
HANGZHOU LINGLONG GARMENTS FACTORY
唛头：
THOMAS
TH080316
BANGKOK
NOS. 1-80
答案：
答：正确制单是安全收汇的前提。我们所说的“正确”，包括三个方面，一是单据必须要与合同或信用证的规定相符；二是单据与单据之间必须相符；三是要求各种单据的制作必须符合相关的国际惯例和进、出口国的法律法规。
进出口单证的时间性很强，各种单证都有一个适当的出单日期，每一种单证的签发日期不能超过信用证规定的有效期或按商业习惯的合理日期，及时制作出口单证能保证出单的正确，保证安全收汇。另外，信用证一般都规定了交单期限，过期交单也会遭拒付或造成利息损失。在信用证允许的前提下尽早交出单证，有利于尽快收汇。最后，出口装船和单证结汇是一项多环节的综合性工作，检验检疫、海关查验、港区作业安排，都以单证为纽带，环环相扣，一环脱接，影响下一环工作，也影响到结汇。
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