2014年單證員的考試也在6月份，很多人都不知道單證員是干什么的，其實(shí)他們就是做單證的，一般都是商業(yè)發(fā)票、裝箱單等等，有時(shí)候還會(huì)做信用證里面的單據(jù)，雖然了解的人并不多，但是上崗也是需要職業(yè)資格證的，所以認(rèn)真復(fù)習(xí)才能通過(guò)考試，唯學(xué)網(wǎng)小編整理了單證員重點(diǎn)審題模擬題。
審證題(請(qǐng)根據(jù)所給出的合同審核信用證)
審證題案例
1.買(mǎi)賣(mài)合同：
2.國(guó)外開(kāi)來(lái)的有錯(cuò)誤的信用證：
FROM: THE ROYAL BANK OF CANADA, TORONTO
TO: BANK OF CHINA, SHANGHAI BRANCH
27: Sequence of Total 1/1
40A: Form of Documentary Credit IRREVOCABLE
20: Documentary Credit Number RBC-T-12420
31C: Date of Issue 120429
31D: Date and Place of Expiry 120630 IN CANADA
50: Applicant JAMES BROWN INC
304-310 FINCH STREET
TORONTO, CANADA
59: Beneficiary SHANGHAI SHENHUA FOREIGN TRADE CORP.
NO. 941 JIAOZHOU ROAD
SHANGHAI, CHINA
32B: Currency Code, Amount CAD15000,00
41C: Available With… By… ANY BANK IN CHINA
BY NEGOTIATION
42C: Draft at … AT 15 DAYS AFTER SIGHT
FOR FULL INVOICE VALUE
42D: Drawee THE ROYAL BANK OF CANADA
TORONTO
43P: Partial Shipments ALLOWED
43T: Transshipment ALLOWED
44E: Port of loading SHANGHAI, CHINA
44F: Port of discharge VANCOUVER, CANADA
44C: Latest Date of Shipment 120609
45A: Description of Goods VALVE SEAT INSENT
46A: Documents Required
+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE
OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT
PREPAID NOTIFY APPLICANT.
+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD
BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE
CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT
+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK
TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE
VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN 3 COPIES
71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDE
CANADA ARE FOR THE ACCOUNT OF BENEFICIARY
48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUT
WITHIN THE VALIDITY O THE CREDIT
49: Confirmation WITHOUT
78: Instructions to Paying/ Accepting/ Negotiation Bank
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU-
MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE
LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL
REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK
經(jīng)審核，信用證上的錯(cuò)誤有：
1.到期地點(diǎn)錯(cuò)(31D)
按照合同信用證應(yīng)該是裝運(yùn)后15天在中國(guó)到期，應(yīng)改為：120630 IN CHINA。
2.受益人名稱(chēng)錯(cuò)(50)
按照合同，受益人名稱(chēng)應(yīng)該是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。
3.信用證幣制錯(cuò)(32B)
按照合同，應(yīng)該是美元USD，應(yīng)改為：USD15000,00。
4.匯票期限錯(cuò)(42C)
按照合同，應(yīng)該是即期議付信用證，應(yīng)改為：DRAFT AT SIGHT。
5.目的港錯(cuò)(44F)
按照合同，目的港是多倫多，不是溫哥華，應(yīng)改為：TORONTO, CANADA。
6.裝運(yùn)日期錯(cuò)(44C)
按照合同，最遲裝運(yùn)日是1208年6月15日，應(yīng)改為：120615。
7.貨物描述錯(cuò)(45A)
品名是：VALVE SEAT INSENT，貿(mào)易術(shù)語(yǔ)不能省略，也不可以省略諸如合同號(hào)碼等合同上規(guī)定要顯示的內(nèi)容。應(yīng)改為：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。
8.提單份數(shù)錯(cuò)(46A第1條)
一般情況下提單應(yīng)該是“整套”，也就是FULL SET或3/3 SET，應(yīng)改成：FULL SET
ORIGINAL …… 或3/3 SET ORIGINAL ……。
9.保單加成錯(cuò)(46A第3條)
按照合同，保險(xiǎn)金額是發(fā)票金額的110%，應(yīng)改成AT 110 PERCENT OF THE INVOICE
VALUE。
10.交單期錯(cuò)(48)
合同規(guī)定交單期是15天，應(yīng)改為：15 DAYS …… 。
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