出口制单与结汇.doc

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1、【精品文档】如有侵权，请联系网站删除，仅供学习与交流出口制单与结汇.精品文档.翻译1.Signed attested invoice combined with certificate of origin and value in 6 copies as required for imports into New York.2.Beneficiary must certify on the invoice have been sent to the accountee.3. 4%discount should be deducted from total amount of the comme

2、rcial invoice.4. Invoice must be showed: under A/P No.Date of expiry Jan.19th, 2009.5. Combined invoice form is not acceptable.6. N/M7. G.W8.N.W9. Meas.10. Separate packing list showing gross and net weights of each type of goods.11. Goods should use substantial packing suitable for long distance tr

3、ansport.12. Insurance policy or certificate settling agents name is to be indicated, any additional premium to cover uplift between 5% and 10% may be drawn in excess of the credit value.13. Insurance of W.A must be valid for the period of 60days after the discharge of goods.14. Insurance policy in t

4、riplicate covering all risks and strike risk, and shortage in excess of 0.5%on the whole consignment and including warehouse to warehouse clause up to final destination at New York.15. All drafts drawn under this credit must contain the clause “ drafts drawn under bank of .credit Nodated ”16. Drafts

5、 are to be drawn in duplicate to our order.17. Drafts are to be drawn at 30days after date of draft for 100% invoice value on our bank.单选题1.出口单证工作依次有（ ） 五个方面A. 审单、审证、制单、交单和归档B. 审证、制单、审单、交单和归档C. 审证、审单、制单、交单和归档D. 审单、制单、审证、交单和归档2. 在国际商务单据的分类中，商业单据通常是指（）A.商业发票、装箱单和产地证明书B.商业汇票、重量单和保险单C.商业发票、装箱单和商业汇票D.商业发

6、票、重量单和装箱单等在商业单据中处于中心单据地位的是（）A.商业发票B.海关发票C.海运提单D.保险单规定，商业发票的抬头必须以（）为抬头A.开证行B.开证申请人C.指定付款行D.议付行货物的外包装上有一只酒杯，这种标志属于（）A. 危险性标志B.指示性标志C.警告性标志D.易燃性标志6.在商品和包装上不注明生产国的包装是（）A.中性包装B.无牌包装C.非使用包装D.使用标志7.按规定，若信用证中对是否分批装运与装运未予规定，则受益人（ ）A.可以分批装运，也可以转运 B.不得分批装运，也不可以转运C.可以分批装运，但不可以转运 D.不得分批装运，但可以转运8. 请指出以下哪个短语是运顺标志（

7、 ）A.Shipping Mark B.Customary Tare C.Bulk Cargo D.Sale by Sellers Brand9. 提单的抬头是指提单的（）A.Shipper B.Consignee C.Notify Party D.Voyage No.10. 下列表示已装船提单的日期是（）A.货于3月10日送交船公司B.货于4月2日开始装船C.货于4月8日全部装完D.货于4月28日抵达日本11. 国际港口Amsterdam, Manila, Hangkong 所在国家代码分别依次为（）A.PH HL CN B.HL PH CN C.PH CN HL D.HL CN PH12.

8、 Pusan is the main port of ( )A.Japan B. England C. Korea D.France13. 转让保险单时， 如信用证未明确规定背书方式，应采用（）A.空白背书B.记名背书C.记名指示背书D.不必背书1.甲公司与日本公司签订了一批金额万美元的工艺品出口合同付款方式为：前。，信用证。来证中对保险加成未做规定，按惯例，则保险单据上保险金额为（ ）A.USD 100000.00 B.USD 110000.00 C.USD 77000.00 D.USD70000.0015. 根据国际惯例，我国对出口商品实行出口退税制度，在出口单位办理出口退税手续时， 要向

9、国家税务机构提交（ ）A.一单两票 B.两单两票 C.三单两票 D.三单一票16. 在其他条件相同的条件下，（）远期汇票对收款人最为有利。A.出票后天付款B.提单签发日后天付款C.见票后天付款D.货到目的港后天付款1.信用证上若为注明汇票的付款人，根据，汇票的付款人应是（）A.开证人B.开证行C.议付行D.出口人信用证和托收项下的汇票抬头一般做成（）A.To bearer B.Pay to only C.Pay to the Order of D.Open19. D/P付款条件下，出口商业汇票上的受票人应是（ ）A.代收行 B.托收行 C.出口商 D.进口商20. 某公司有一张承兑的期限为90

10、天的银行承兑汇票，票面金额为500美元，为提前取得资金，该公司找某银行要求贴现，当时的贴现率为10%，每笔贴现手续费150美元，则该公司贴现后可取得（ ）资金。A.4487850 B.4478850 C.4874850 D.4784850多选题1.单据审核的准确性是指A.单单一致 B. 单证一致 C.单货一致 D.严格相符 E.单同一致2. 企业审核信用证项下单据的标准是（）A.单据与信用证相符B.单据与贸易合同相符C.单据与单据之间相符D.单据与所代表的货物相符E.以上均不正确商业发票是国际货物买卖中的核心单据，其作用表现为（）A.交接货物的依据B.登记入账的依据C.报告纳税的依据D.买卖合

11、同的证明E.有时可以替代汇票进行货款结算指示性提单的收货人一栏可以做成（）A.To ABC Co. Only B.To order C.To order of issuing bank D.To the bearer E.To order of shipper5. 因租船订舱和装运而产生的单据是（ ）A. Shipping Note B.As per Invoice No.C.Mates Receipt D.Bill of Loading 6. 在我国的进出口业务中，出口结汇的方法有（）A.收妥结汇B.买单结汇C.定期结汇D.预付结汇进口国家要求出口商提供海关发票的目的是（）A.作为进口估价完

12、税的依据B.作为征收差别待遇关税的依据C.作为反倾销税的依据D.作为进口商付款的依据在实际业务中，凭信用证成交出口的货物，如货物出运后，发现单证不符，而由于时间的限制，无法在信用证有效期或交单期内做到单证相符，可采取的变通办法有（）A.担保议付B.电提方式征求开证行意见C.改为跟单托收D.直接要求卖方付款用于议付信用证项下结算的汇票是（）A.即期汇票B.远期汇票C.商业汇票D.银行汇票E.以上均可.根据中华人民共和国票据法，汇票上必须记载的事项包括（ ）A.确定的金额 B.出票日期 C.付款人姓名 D. 汇票编号 E.付款项目操作题根据信用证条款内容将正确的答案填在横线上1. 信用证条款APP

13、LICANT: XYZ COMPANY, ANYTOWNBENEFICIARY: ABC COMPANY, NANJING信用证未对发票抬头做任何其他规定，发票抬头应为_。2. 信用证条款SHIPMENT FORM: NANJING, CHINAFOR TRANSPORTATION TO: NEW YORK, USADESCRIPTION OF GOODS AND SERVICES: MENS SHIRTS PRICE TERMS:FOBDOCUMENTS REQUIRED: COMMERICIAL INVOICE IN 6 COPIES信用证未对价格条款做任何其他规定，发票上价格条款后港口应

14、为_。3. 信用证条款：SHIPMENT FROM: NANJING, CHINAFOR TRANSPORTATION TO: NEW YORK, USADESCRIPTION OF GOODS AND /OR SERVICES:MENS SHIRTSPRICE TERMS:CIFDOCUMENT REQUIRED: COMMERCIAL INVOICE IN 6 COPIES信用证未对价格条款的表述做任何其他规定发票上价格条款后的港口应为：4. 信用证条款：APPLICANT: MIDDLEMAJN COMPANY, HONGKONGBENEFICIARY: ABC COMPANY, NAN

15、JINGDOCUMENTS REQUIRED:FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFYING XYZ COMPANY, NEW YORK,USACOMMERCIAL INVOICE IN 6 COPIES MADE OUT TO ABOVE NOTIFY PARTY信用证未对发票抬头做任何其他规定。发票抬头应为5. 信用证条款：APPLICANT:XYZ COMPANY, ANYTOWNBENEFICIARY: ABC COMPA

16、NY, NANJINGDOCUMENTS REQUIRED: COMMERCIAL INVOICE 6 COPIES信用证未对发票出具人做任何其他规定。发票的出具人应为。6. 信用证条款：APPLICANT:XYZ COMPANY, TOKYOBENEFICIARY: ABC COMPANY, NANJINGMANUFACTURER: DEF FACTORY, JIANGNINGDOCUMENTS REQUIRED: PACKING LIST IN 6 COPIES ISSUED BY THE BENEFICIARY CERTIFYING THAT PACKAGE IS SEAWORTHY A

17、ND THE MANUFACTURER HAS PROVIDED PACKING DETAILS SHEET INSIDE EACH CARTON.信用证未对装箱单做出任何其他规定。装箱单显示：（）A. 100 PIECES OF T-SHIRTS PACKED 10 PCS IN A BOX AND THEN 10 BOXES IN ONE CARTON.TOTAL PACKED IN 100 CARTONSWE CERTIFY THAT PACKAGE IS SEAWORTHY AND THE MANUFACTURER HAS PROVIDED PACKING DETAILS SHEET

18、INSIDEISSUED BY ABC COMPANY NANJING李文B. 1000 PIECES OF T-SHIRTS PACKED 10 PCS IN A BOX AND THEN 10 BOXES IN ONE CARTON.TOTAL PACKED IN 100 CARTONSWE CERTIFY THAT THE PACKAGE IS SEAWORTHY AND THE MANUFACTURER HAS PROVIDED PACKING DETAILS SHEET INSIDE EACH CARTONISSUED BY ABC COMPANY NANJING李文C. 1000

19、PIECES OF T-SHIRTS PACKED 10 PCS IN A BOX AND THEN 10 BOXES IN ONE CARTON.TOTAL PACKED IN 100 CARTONSWE CERTIFY THAT THE PACKAGE IS SEAWORTHY AND THE MANUFACTURER HAS PROVIDED PACKING DETAILS SHEET INSIDE EACH CARTONSISSUED BY ABC COMPANY NANJING李文D. 1000 PIECES OF T-SHIRTS PACKED 10 PCS IN A BOX AN

20、D THEN 10 BOXES IN ONE CARTON.TOTAL PACKED IN 100 CARTONSWE CERTIFY THAT THE PACKAGE IS SEAWORTHY AND THE MANUFACTURER HAS PROVIDED PACKING DETAILS SHEET INSIDE EACH CARTONISSUED BY ABC COMPANY NANJING李文7. 信用证条款：DOCUMENTS REQUIRED: INSARANCE POLICY /CERTIFICATE UNTO ORDER AND BLANK ENDORSED COVERING

21、 MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES信用证未对保险单抬头做任何其他规定则保险单抬头为：- TO ORDER8. 信用证条款：DOCUMENTS REQUIRED: INSURANCE POLICY COVERING MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES信用证未对投标比例做任何其他规定。、发票显示货物CIF总价为USD100000.00则保险单最低投保比例应为-9. 信用证条款

22、：L/C AMOUNT : USD 550000.00DOCUMENTS REQUIRED: INSURANCE POLICY/ CERTIFICATE BLANK ENDORSED COVERING MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER ICC(A)信用证未对保险投保金额做出任何其他规定。发票显示：TOTAL MERCHANDISE VALUE USD 1100000.00LESS ADVANCE PAYMENT USD 550000.00NET DUE UNDER THE LETTER OF CREDIT USD 550000.

23、00保险单据投保金额最少为：10. 信用证条款：DOCUMENTS REQUIRED: INSURANCE POLICY/ CERTIFICATE BLANK ENDORSED COVEIRNG MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER ICC(A)信用证未对保险单据分数作任何其他规定。保险单据上未注明：NO.OF ORIGINALS ISSUED: THREE向银行提交的正本保险单据分数最少应为11. 信用证条款：DOCUMENTS REQUIRED: INSUANCE POLICY / CERTIFICATE UNTO ORDER

24、AND BLANK ENDORSED COVERING MARINE TRANSPORT ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION.信用证未对报销单据投保日期做任何其他规定。报销单据无任何保险投保日期的相关陈述。提单显示：-ON BOARD DATE 为AUGUST 8， 2004， ISSUING DATE 为AUGUST 7， 2004保险单据的投保日期最迟为：-12. 信用证条款：FROM: BANK

25、 OF AMERICA, LOS ANGELES, CATO: BANK OF CHINA, JIANGSU BRANCHDRAFT AT 60 DAYS AFTER SIGHT DRAWN ON BANK OF AMERICA, ELMONTE FOR 100 PERCENT OF INVOICE VALUE.汇票显示：NO. C2233 NANJING, MAY 20， 2004DRAWN UNDER _EXCHANGE FOR USD 18500.50 AT 60 DAYS AFTER SIGHT OF THISFIRST OF EXCHANCE PAY TO THE ORDER OF

26、BANK OF CHINA THE SUM OF U.S. DOLLARSEIGHTEEN THOUSDAND FIVE HUNDRED AND FIFTY CENTS ONLY13. 信用证条款：FROM: HANG SENG BANK LIMITED HONGKONGTO: BANK OF CHINA, JIANGSU BRANCHLC NO. 1234 OPENED BY CREDIT LYONNAIS, PARIS DD 031229OUR REF.NO.6789 IN FAVOUR OF ABC COMPANY汇票显示DRAWN UNDER CREDIT LYONNAIS, PARI

27、S L/C NO. _ DD DECEMBER 29，20031、翻译（1）签署的联合发票一式六份，连同产地证明和货物价值证明，进口地为纽约（2）受益人须在发票上证明，已将寄交开证人（3）商业发票的总金额须扣除4%折扣（4）发票须表明：根据第号购买证，满期日为2009年1月19日（5）不接受联合发票（6）无标记(7)毛重（8）净重（9）体积（10）单独制作的装箱单应显示每种类型的货物的毛重和净重（11）货物应使用结实的包装以适合长途运输（12）保险单或保险凭证须表明理赔代理人的名称，保险费如增加5-10%可在本证金额以外支付（13）水渍险在货物卸船后60天有效（14）保险单一式三份，投保一切险

28、、罢工险和超过0.5%的短量险，包括仓至仓条款，目的地为纽约（15）本证项下开具的汇票须注明“本汇票系凭银行年月日第号信用证下开具”的条款。（16）汇票一式两份，以我行为抬头（17）按照发票金额的100%制成出票后30天付款的的汇票给我行。2、单项选择题（1）B(2)D(3)A(4)B(5)B(6)A(7)A(8)A(9)B(10)C(11)B(12)C(13)A(14)B(15)A(16)B(17)B(18)C(19)D(20)C3、多项选择题（1）ABD(2)ABCD(3)BCE(4)BCD(5)ACD(6)ABC (7)ABC (8)ABC (9)ABC (10)ABCD4、操作题(1) XYZ COMPANY, ANYTOWN(2) NANJING，CHINA(3) NEW YORK, USA(4) XYZ COMPANY，NEW YORK，USA(5) ABC COMPANY，NANJING (6) D(7) UNTO ORDER(8) CIF 总价的110(9) USD 121，000。00(10) 3份(11) AUGUST 8，2004(12) BANK OF AMERICA，LOS ANGELES CA(13) 1234