單證員考試審證題及參考答案
在日常學習和工作中，我們最不陌生的就是試題了，試題是命題者根據測試目標和測試事項編寫出來的。那么你知道什么樣的試題才能有效幫助到我們嗎？下面是小編整理的單證員考試審證題及參考答案，歡迎閱讀，希望大家能夠喜歡。
國外開來的有錯誤的信用證：
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
經審核，信用證上的錯誤有：
1.到期地點錯(31D)
按照合同信用證應該是裝運后15天在中國到期，應改為：120630 IN CHINA。
2.受益人名稱錯(50)
按照合同，受益人名稱應該是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。
3.信用證幣制錯(32B)
按照合同，應該是美元USD，應改為：USD15000,00。
4.匯票期限錯(42C)
按照合同，應該是即期議付信用證，應改為：DRAFT AT SIGHT。
5.目的港錯(44F)
按照合同，目的港是多倫多，不是溫哥華，應改為：TORONTO, CANADA。
6.裝運日期錯(44C)
按照合同，最遲裝運日是1208年6月15日，應改為：120615。
7.貨物描述錯(45A)
品名是：VALVE SEAT INSENT，貿易術語不能省略，也不可以省略諸如合同號碼等合同上規定要顯示的內容。應改為：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。
8.提單份數錯(46A第1條)
一般情況下提單應該是“整套”，也就是FULL SET或3/3 SET，應改成：FULL SET
ORIGINAL …… 或3/3 SET ORIGINAL ……。
9.保單加成錯(46A第3條)
按照合同，保險金額是發票金額的110%，應改成AT 110 PERCENT OF THE INVOICE
VALUE。
10.交單期錯(48)
合同規定交單期是15天，應改為：15 DAYS …… 。
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