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2011年外贸跟单员考试信用证模拟试题
试卷编号:154218
录入者 :Echo(EIKISHOJI.CO.JP)
试卷总分:100
出卷时间:
答题时间:60分钟
 
 
本篇为信用证模拟试题,题型为多项选择题、信用证、判断、阐述题、信函写作等

一. 多项选择:
1.
Documentary credit seeks _____________from the bank.[1分]
guarantee
no guarantee
no protection
insurance
2.
Which is a negotiable document among the four in the following?[1分]
commercial invoice
bill of exchange
packing list
consular invoice
3.
The bill of exchange is only drawn by the _______who sells his goods.[1分]
seller
agent
buyer
bank
4.
There are three parties to a draft. Which one is not included?[1分]
drawer
drawee
payee
bank
5.
The one who pays or accepts the draft is _______.[1分]
drawer
drawee
payee
bank
二、填写信用证流程图:
1.
   [20分]
参考答案:
   
三、根据以下审证结果写一封要求改证的信函:
1.
审证结果:
(1.   _信用证的性质不符合合同要求,应为不可撤销和加保兑的。
(2.___按合同规定,信用证6月15日到期,而不是6月5日。
(3.___议付地、到期地均在国外,应该为中国上海。
(4.___汇票的付款期不符,应为即期。
(5.___汇票的价格条款与合同不符,应改为CIFC3OSAKA。
(6.___提交的正本提单份数有误,应改为3/3,而不是2/3。
(7.___投保金额与合同不符,应为发票金额的110%,而非120%。
(8.___所采用的保险条款与合同不符,应为CIC, 而非ICC。
(9.___交单时间太紧,建议把5天改为15天。[25分]
参考答案:
根据审证结果写一封要求改证的信函:Dear Sir:Thank you for your L/C No. AN107 issued by ASAHI BANK LTD, TOKYO. How ever we have found the following discrepancies with our S/C No. AN107.
1. The Form of the L/C should be Irrevocable and Confirmed , not revocable and unconfirmed.
2. As contracted, the expiry date of the L/C should be June 15, 2007 instead of June 5, 2007.
3. The negotiating and expiry place should be Shanghai, China, not New York.
4. The draft is paid at sight instead of at 20 days’ sight.
5. The price term should be CIFC3OSAKA instead of CIFOSAKA
6. The original B/L should be 3/3, instead of 2/3.
7. Goods should be insured for 110% of the invoice &#118alue, not 120%.
8. The insurance clause should be CIC ,instead of ICC.
9. Documents should be presented for negotiation within 15 days after the date of shipment instead of “within 5 days”.We shall appreciate it if you will modify promptly the L/C as requested .Yours faithfully,Shanghai Textiles IMP&EXP.Co.Signature
四、判断正误:
1.
A bill of exchange in defined as a conditional order in writing, addressed by one person to another.[1分]
    
2.
Drafts are used for foreign trade.[1分]
    
3.
A time bill is sometimes called a usance bill.[1分]
    
4.
The amount of money the insurer agrees to cover by insurance against the subject matter is the insured amount, which is normally 110% of CIF invoice &#118alue of the consignment.[1分]
    
5.
All risks cover all losses and damages to the goods caused by perils of the sea, fortuitous accidents and extraneous risks.[1分]
    
6.
The insurer covers insurance for the shipment with the insurance company before the shipment.[1分]
    
7.
Non-negotiable seaway bill is a document of title to goods.[1分]
    
8.
Shipment date means the time limit during which the seller shall effect shipment of goods to the buyer as per the agreed destination by the agreed transportation means.[1分]
    
9.
The shipping documents refer to the important documents signed between the shipping company and the exporter.[1分]
    
10.
Marine transportation is not included in through B/L.[1分]
    
五、阐述题:
1.
什么是交单?交单有哪几种形式? 并简要描述.[10分]
参考答案:
答:1)交单:交单是指出出口商(信用证受益人)在规定时间内向银行提交信用证规定的全套单据,这些单据经银行审核,根据信用证条款的不同付汇方式,由银行办理结汇。 2) 交单的方式主要有两种形式:①两次交单或称预审交单,在运输单据签发前,先将其他已备妥的单据交银行预审,发现问题及时更正,待货物装运后收到运输单据,可以当天议付并对外寄单。②一次交单,即在全套单据收齐后一次性送交银行,此时货已发运。银行审单后若发现不符点需要退单修改,耗费时日,容易造成逾期而影响收汇安全。因此,出口企业宜与银行密切配合,采用两次交单方式加速收汇。
2.
请简述付汇赎单环节中的主要程序,并指出发现单证不符时的处理办法。[10分]
参考答案:
1)出口人履行交货义务后,将汇票和全套货运单据经出口地议付行寄交开证行或付款行收取货款。
2)开证行或付款行在收到国外银行寄来的全套单据后,必须合理谨慎地根据单单相符、单证相符的原则审核信用证规定的所有单据,以确定单据是否表面上与信用证条款相符。如属相符,即由开证银行或付款行对外进行即期付款、承担延期付款责任、承兑受益人开立的汇票或议付。
3)开证行或付款行经审单后付款即无追索权,
4)如经开证行审核出口方交来的单据,发现单单不符或单证不符,应根据情况分别对待:A-如市场情况对进口方不利,进口方可通过银行对外拒付;B-如市场情况对进口方有利,进口方还想要这批货,也可通过银行通知出口方更正单据或由国外银行书面担保后付款,还可以等货到检验合格后付款。开证行或保兑行(如有的话)或其他被指定银行决定拒绝接受单据,则必须在收到单据次日起7个银行工作日以内,以电信方式或其他快捷方式通知寄单银行或受益人(如单据直接由受益人向银行提交),并说明银行据以拒收单据的所有不符点,还须说明单据是否保留等待交单人处理,或退回交单人。开证行或付款行对外付款后即要求进口人付款赎单。
3.
什么是结汇?我国出口结汇有哪几种做法?[10分]
参考答案:
答:所谓结汇,是指信用证项下的出口单据经银行审核无误后,银行按信用证规定的付汇条件,将外汇结付给出口企业。一般来讲,我国出口结汇有有3种,即: 押汇、收妥结汇和定期结汇。
4.
请分别叙述押汇、收妥结汇和定期结汇三种结汇方式。[10分]
参考答案:
答:(1)押汇:押汇又称出口押汇、买单结汇,是指议付行在审单无误的情况下,按信用证条款买入受益人(出口商)的汇票和单据,从汇票或发票的票面金额中扣除从议付日起到估计收到开证行或付款行票款之日的利息,将余款按议付日外汇牌价折成人民币拨给出口商。议付行向受益人垫付资金买入跟单汇票后,即成为汇票持有人,可凭票向付款行索取票款。议付是可以追索的。议付信用证中规定,开证行对议付行承担到期承兑和付款的责任,如开证行拒付,议付行可向出口商追还已垫付的货款。
(2)收妥结汇:收妥结汇又称收妥付款,是指议付行在收到出口方的出口单据后,经审查无误,将单据寄交国外付款行索取货款,待收到付款行将货款拨入议付行账户的贷记通知书(Credit Note)时,即按当日外汇牌价,折成人民币拨给出口商。即收到单据后不做押汇,而是由议付行将单据寄交开证行,待开证行将货款划给议付行后再向出口商结汇。
(3)定期结汇:定期结汇,是指议付行根据向国外付款行索偿所需时间,预先确定一个固定的结汇期限,到期后主动将票款金额折成人民币拨交出口商。定期结汇和收妥结汇的区别只在于议付行的付款期限不同,而对议付行本身来说,都是先收后付。

≡ 本试卷共计21题,此处为结束标志。
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