1、外贸单证实务与实训参考答案剖析项目一 认识外贸单证工作任务一：初识外贸单证 任务实训参考答案一知识巩固1外贸制单的基本要求是什么？答：各种进出口单证，原则上应该做到：“正确、完整、及时、简洁、清晰。”2制单要求中最首要的是“正确”，正确应包括哪些具体要求？答：“正确”至少包括两个方面的内容：一方面是要求各种单据必须做到“相符”，即单证相符、单单相符、单货相符；另一方面则要求各种单据必须符合有关国际惯例和进口国的有关法令和规定。3单据“三相符”的要求是指什么？为什么“单证相符”占首要地位？答：三相符是指单证相符、单单相符、单货相符。从“严格相符”的要求来看，“单证相符”占首要地位。因为“单单相符
2、”是以“单证相符”为前提的，离开了这个前提，单单之间即使相符，也会遭到银行的拒付。至于“单货相符”这主要是指单据的内容应该与实际的交货相符，亦即与合同相符。这里，单货相符也必须要具备“单证相符”的前提和条件。因为信用证虽然体现了合同的内容，但对银行来说，信用证是一个独立的文件，它既不依附于合同，也不管实际交货是否与单据的论述相一致。因此，当信用证的某一方面与合同不符，而且未作修改时，缮制出口单据应以信用证的规定为准。所以，从安全收汇的角度来说，结汇单据必须首先注意处理好单证是否相符的问题。4进出口单证工作的内容包括哪些？答：出口单证工作主要有审证、制单、审单、交单、归档五个方面，它贯穿于出口贸
3、易合同履行的整个过程。其基本要求是：做到单证一致、单单一致、单同一致、单货一致。四个一致是相互独立、互为依存的关系，在审证、制单、审单、交单和归档的具体工作中，要合理把握；进口单证工作的主要内容有开证、制单、审单、和归档四个方面。5审单方法主要有哪几种？审单方法通常有纵向法、横向法、和纵横交错法三种。纵向法是对照信用证、合同条款逐条逐字审核。横向法是以发票为依据，审核相同栏目的内容是否一致。纵横交错法是上述两种方法的综合运用。应该指出，审单的手段应不断更新，要善于利用现代计算机技术来提高审单的准确性和效率任务二 梳理进出口交易程序任务实训参考答案：一知识巩固（一）不定项选择：1. B 2.BD
4、 3.ABCD 4.BCD 5. D 6.C 7.A 8.D 9.C 10.D（二）案例分析：1. 答：接受无效。因为付款时间发生变更，为实质性变更发盘条件。2答：据UCP600规定，保险单签发日期不应晚于货物的装运日期。（三）简答：略任务三 熟悉国际贸易结算方式任务实训参考答案：一知识巩固（一）单项选择题1-5 B C A A B 6-10 CC B B D（二） 多项选择题1.BCD 2.ABCD 3.ABCD 4.AB 5.BCD6.ABCD 7.BCD 8.ACD 9. ACD 10.ABC（三）简答题：略项目二 信用证释读与操作任务一 信用证释读任务实训参考答案一. 知识巩固（一）
5、单项选择题1-5 C C C D A 6-10 C B C D D（二）案例分析答：简电通知不是有效的信用证文件，需待对方开来有效的信用证文件方能参照发货。二能力实训1. 阅读并翻译该信用证（略）2. 该证其他条件（Additional Conditions）规定内容较多，请正确理解。（略）3. 找出本证的交单截止日、交单地点、交单期。本证有效期为2012年12月21日，交单地点在中国，交单期为装运日后21天4. 请找出表明本信用证为可转让信用证的相关条款。答：项目40A 表明信用证为不可撤销的可转让的信用证 项目47A 第五条表明该信用证由交通银行转让任务二 审核与修改信用证任务实训参考答案
6、一知识巩固（一）单项选择题1-5 C C D C A 6-10 A A A B C（三）案例分析答：该信用证并未得到有效的修改。有效的修改应以收到开证行开来的修改通知书为准，开证申请人单方面同意修改无效。二能力实训经过审核，发现该信用证存在以下不符点：1. 到期地点错误，应为受益人所在国到期。2. 开证申请人和受益人名称地址错误，互相颠倒。3. 金额和货币错误，应为41400.00美元4. 分批装运规定错误，应为不允许5. 转运规定错误，应为不允许6. 装运港规定错误，应为青岛7. 货物数量错误，第二种商品THERMOS的数量应为4400PCS 8. 贸易术语规定错误，应为CFR,而非CIF9
7、. 需要的单据中应删除保险单，CFR条件下卖方无需投保。10. 交单期限规定过短，应将2DAYS 改为15DAYS.任务三 申请开证操作任务实训参考答案一知识巩固（一）单项选择题：1-5 A A D D B（二）判断是非：1-5 6-10二能力实训填制开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date:APR 1,2012Beneficiary(full name and address)HANTAI STEEL CORP. NO.203 LIDIA HOTEL OFFICE 1546-49, DONG-G
8、U, BUSAN, KOREAL/C No.Ex-Card No.Contract No. Date and place of expiry of the creditNOT LATER THAN AUG 15,2012 IN KOREAPartial shipments( )Allowed( )not allowedTransshipment( )Allowed( )not allowed( )Issue by airmail( )With brief advice by teletransmission( )Issue by express delivery()Issue by telet
9、ransmission(which shall be the operative instrument) Loading on board/dispatch/taking in charge at/from BUSAN,KOREA Not later than JULY 15,2012For transportation to XINGANG,TIANJIN Amount(both in figures and words)USD12600.00SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED ONLY.Description of goods:COLD R
10、OLLED STEEL SHEET IN COILSPECIFICATIONS: JIS G3141 SPCC-SDSIZE: 0.70MM1200MMC; QUANTITY: 60MTUSD 210.00/MTCOUNTRY OF ORIGIN AND MANUFACTURERS: REPUBLIC OF KOREA, VICTORY FACTORYCredit available with ( )by sight payment ( )by acceptance()by negotiation ( )by deferred payment atagainst the documents d
11、etailed herein ( )and beneficiarys draft for 100 % of the invoice value at SIGHTon ISSUING BANK()FOB( )CFR ( )CIF ( )or other termsDocument required(marked with )1. () Signed Commercial Invoice in 3 copies indication L/C No. and Contract No.2.()Full set of clean on board ocean Bills of Lading made o
12、ut TO ORDER and () blank endorsed, marked freight ()to collect/ ( ) prepaid and notify APPLICANT3. ( ) Air Waybills showing “freight ( ) to collect/ ( ) prepaid indicating freight amount” and consigned to .4.()Memorandumissuedby_consignedto_ 5.( )InsurancePolicy/Certificatein1copiesfor110%oftheinvoi
13、cevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering()Ocean MarineTransportation/()AirTransportation/()OverLandTransportation/( )All Risks,WarRisks. 6.( )PackingListin 3 copies7.()CertificateofQuantity/Weightin2copiesissuedanindependentsurveyorattheloadingport,indicatingthea
14、ctualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition. 8.( )CertificateofQualityin1copiesissuedby()manufacturer/( )public recognizedsurveyor/()9. ()BeneficiaryscertifiedcopyofFAXdispatchedtotheaccounteeswith1daysaftershipmentadvising()nameofvessel/()date,quantity,weightandvalueofship
15、ment.10. ()BeneficiarysCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms. 11.()ShippingCosCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents: 12.( )Otherdocuments,ifany: CERTIFICATE OF ORIGIN IN TWO FOLDS.Additio
16、nalinstructions:1. ( )Allbankingchargesoutsidetheopeningbankareforbeneficiarysaccount. 2. ()Documentsmustbepresentedwithin10daysafterthedateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit. 3. ( )Thirdpartyasshipperisnotacceptable.ShortForm/BlankBackB/Larenotacceptable. 4. ( )Bothqu
17、antityandamount10%moreorlessareallowed. 5. ( )prepaidfreightdrawninexcessofL/CamountisacceptableagainstpresentationoforiginalchargesvoucherissuedbyShippingCo./Airline/oritsagent. 6. ()Alldocumentstobeforwardedinonecover,unlessotherwisestatedabove( )Otherterms,ifany:ALL DOCUMENTS MUST BE MAILED IN ON
18、E LOT TO THE ISSUING BANK BY COURIER SERVICE.Advisingbank: AccountNo.: Transactedby: RONGXIANG METAL PRODUCTS CO., LTD NO.529, QI JIANG ROAD, TIANJIN, CHINA 李飞(Applicant:name,signatureofauthorizedperson)项目三 缮制结汇单据任务一 缮制商业单据任务实训参考答案一知识巩固（一）单项选择题：1-5 C A C D D（二）多项选择题1.ABCD 2.ABD 3.BD 4.AD 5.AB(三)案例分析
19、： 1.答；拒付理由不成立。根据UCP600规定：商业发票无需签署。2.答：银行拒付的原因是单证不符，商业发票的金额高于信用证的总金额。二能力实训实训项目：缮制发票和装箱单COMMERCIAL INVOICEISSUERHONG TAI TEXTILES IMP. & EXP. CO., LTD117 TAISHAN ROAD, QINGDAO, CHINAINVOICE NO. DATERS10100157 DEC.28,2010L/C NO. DATE11110219165 NOV.29,2010CONSIGNEEE.THAI ROONG LTD, PART22-24 MAHAESAK R
20、OAD, BANGKOK, THAILANDS/C NO. DATEHT1001260 DEC.1,2010FROM QINGDAO,CHINA TO BANGKOK ,THAILANDMARKS DESCRIPTION OF GOODS QTY UNIT PRICE AMOUNT RAW SILK CIF BANGKOKCTR 29/31 5A 1222.53KGS USD 35.20/KG USD 43033.06BANGKOK 29/31 6A 606.64KGS USD 36.50/KG USD 22142.36NO.1-60 TOTAL 1829.17KGS USD65175.42S
21、AY US DOLLARS SIXTY FIVE THOUSAND ONE HUANDRED SEVENTY FIVE AND CENTS FORTY TWO ONLY.FREIGHT FEE: USD 60.00INSURANCE FEE:USD 50.00FOB VALUE: USD 65065.42SILK FOR READY MADE GARMENTS INDUSTRY HONGTAI TEXTILES IMP& EXP CO. LTD 林阳(签名盖章)PACKING LISTISSUERHONG TAI TEXTILES IMP. & EXP. CO., LTD117 TAISHAN
22、 ROAD, QINGDAO, CHINAINVOICE NO. DATERS10100157 DEC.28,2010SHIPPING MARKS: CTRBANGKOK NO1-60CONSIGNEEE.THAI ROONG LTD, PART22-24 MAHAESAK ROAD, BANGKOK, THAILANDFROM QINGDAO,CHINA TO BANGKOK THAILANDDESCRIPTION OF GOODS QTY PACKAGES G.W. N.W. MEAS RAW SILK 29/31 5A 1222.53KGS 40CTNS 1335.62KGS 1222.
23、53KGS 4.01CBM29/31 6A 606.64KGS 20CTNS 669.48KGS 606.64KGS 2.01CBMNO.1-60 TOTAL 1829.17KGS 60CTNS 2005.10KGS 1829.17KGS 6.02CBMTOTAL QTY :1829.17KGSPACKAGES: 60CTNSG.W.: 2005.10KGSMEAS: 6.02CBM SILK FOR READY MADE GARMENTS INDUSTRY HONGTAI TEXTILES IMP& EXP CO. LTD 林阳(签名盖章)任务二 缮制运输单据任务实训参考答案一 知识巩固（一
24、）单项选择题：1-5 B B B A C 6-11 C B A B A B（二）多项选择题：1.ABCD 2.AB 3.ABCD 4.BCD 5.ABCD6.ABCD 7.BCD 8.AB 9.ABCD（三）翻译下列句子：(1)全套清洁已装船海运提单，做成“凭指示”抬头，空白背书，注明“运费预付”在目的地通知ABC公司。不接受显示发票金额、单价、贸易术语、合同号、信用证号的提单(2)全套不少于3份清洁已装船海运提单，注明“运费预付”做成“凭指示”抬头，凭我方指示背书，显示“BLUE BIRD TRADING COMPANY”为被通知人，不接受简氏提单，提单上要说明货物用集装箱装运，显示集装箱号
25、。二能力实训实训项目：缮制提单ShipperSHANGHAI ABC IMPORT AND ERPORT CORP.B/L NO. : CSA-2056中国远洋运输总公司CHINA OCEAN SHIPPING CO.Combined Transport BILL OF LADINGReceived in external apparent good order and condition except as otherwise noted. The total number of packages or units stuffed in the container, the descript
26、ion of goods, the weights shown in this B/L are furnished by the merchants, and which the carrier has no reasonable means of checking and is not a part of this B/L contract.ORIGINALConsignee:TO ORDER OF SHIPPERNotify PartyOVERSEAS TRADING COMPANY SINGAPORE SECTION#03-12 SULTAN PLAZA, SINGAPORE Pre-c
27、arriage byPlace of ReceiptOcean Vessel VoyHUANGHE V133Port of LoadingSHANGHAIPort of DischargeSINGAPOREPlace of DeliveryMarks & NosContainer Seal No.No of containers or PkgsKind of Packages;Description of GoodsGross Weight(KGS)MeasurementOTCSCW-71023SINGAPORENO.1-26002600 CARTONS“CHANGHONG”BRAND COL
28、OR TELEVISION SETFREIGHT PREPAID TO SINGAPORE39000KGS686.4CBMTotal Number of Containers or Packages(In Words)SAY TWO THOUSAND SIX HUNDRED CARTONS ONLY.FREIGHT & CHARGESRevenue TonsRatePerPrepaidCollectEx. RatePrepaid atPayable atPlace and Date of IssueAPR 26,2009,SHANGHAITotal FreightNo. of Original
29、 B(S)/LTHREESigned for the CarrierCHINA OCEAN SHIPPING CO. AS CARRIERLADEN ON BOARD THE VESSEL Date APR 26,2009 by任务三 缮制保险单据任务实训参考答案一知识巩固（一）单项选择题1-5 C B B A D（二）翻译下列保险条款(1)保险单或保险凭证一式两份，开给开证申请人，投保协会货物一切险和战争险，仓至仓至最终目的地绍恩多夫，按照至少发票金额的110%投保，注明保险费已付，显示如有索赔，地点在德国，注明在德国的理赔解决机构。(2)海运保险单或凭证一式两份，空白背书，按照发票金额的120%投保中国人民保险公司1981年1月1日海运货物条款的平安险，加保偷窃提货不着险、受热受潮险、串味险、钩损险和包装破损险。注明如有索赔，在泰国赔偿。（三）案例分析答：拒付理由成立。根据UCP600规定：信用证项下保险单的投保金额至少应为发票金额的110%，此案中投保金额不足，造成单证不符，因此银行拒付是有道理的。二能力实训实训项目：缮制保险单中保财产保险有限公司The Peoples Insu
