2010年6月單證員操作試題及答案 資料

1、2 0 1 0 年 全 國(guó) 國(guó) 際 商 務(wù) 單 證 員 專(zhuān) 業(yè) 考 試國(guó)際商務(wù)單證繕制與操作試題一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處， 并提出修改意見(jiàn)。（36 分）SALES CONTRACTTHE SELLER:NO. WILL09068SHANGHAI WILL TRADING. CO.,LTD.DATE: JUNE.1, 2009NO.25 JIANGNING ROAD, SHANGHAI, CHINASIGNED AT: SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELG

2、IUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms andconditions stipulated below:Commodity & SpecificationQuantityPrice TermsUnit priceAmountWORK SHORT TROUSERS - 10

3、0 PCT COTTON TWILL AS PER ORDER D,WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D ,3000 PCS5000 PCSCIF ANTWERP USD10.50/PCUSD12.00/PCUSD31 500.00USD60 000.00TOTAL:8000 PCSUSD91 500.00Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS OF 50 PCS EACH

4、Shipping Mark: AT SELLERS OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination:FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment:ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC O

5、F THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT

6、.SELLERBUYERSHANGHAI WILL TRADING CO., LTDNU BONNETERIE DE GROOTE張平LJSKOUTISSUE OF DOCUMENTARY CREDIT27:SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：132CD31C: DATE OF ISSUE ：40E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE PLACE IN BELGIUM5

7、1D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT50: APPLICANT ：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WIT

8、HBYANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT42A:DRAWEE ： NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING： ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：45A:DESCRIPTION OF GOODS+ 3000 PCS SHO

9、RT TROUSERS 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL

10、INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT4.CERTIFICATE OF ORIGIN.3. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.4. INSURANCE POLICY/CERTIFICATE I

11、SSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS1/ ALL DOCUMENTS PRESENTED UNDER T

12、HIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN TH

13、E VALIDITY OF THIS CREDIT49:CONFIRMATION INSTRUCTION：WITHOUT經(jīng)審核信用證后存在的問(wèn)題如下：答案一：審證1. 31C 開(kāi)證日期不符，根據(jù)合同，開(kāi)證日期應(yīng)為 之前；231D 有效期不符，根據(jù)合同，有效期應(yīng)為 ；331D 到期地點(diǎn)不符，根據(jù)合同，到期地點(diǎn)應(yīng)在中國(guó)；459 受益人名稱(chēng)不符，受益人名稱(chēng)應(yīng)為”SHANGHAI WILL TADING CO., LTD.” ；532B 信用證金額不符, 根據(jù)合同，信用證金額應(yīng)為 USD91500.00 ；642C 匯票付款期限不符, 匯票付款期限應(yīng)為”AT SIGHT” ；742A 匯票受票人有誤,

14、 匯票受票人應(yīng)為開(kāi)證行（ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT）或付款行，不應(yīng)是開(kāi) 證申請(qǐng)人；843P 應(yīng)為允許分批裝運(yùn)；944E 裝運(yùn)港不符，裝運(yùn)港應(yīng)為”SHANGHAI”;10. 44C 最遲裝運(yùn)期不符, 最遲裝運(yùn)期應(yīng)為 ；1145A 品名不符，品名應(yīng)為”WORK SHORT TROUSERS”;12. 45A 單價(jià)幣別不符, 單價(jià)幣別應(yīng)為”USD”，不應(yīng)為”EUR”；1345A 貿(mào)易術(shù)語(yǔ)不符，貿(mào)易術(shù)語(yǔ)應(yīng)為”CIF” ，不應(yīng)為”CFR”;14. 45A 合同號(hào)有誤，應(yīng)為 WILL09068;15 46A 提單 運(yùn)費(fèi)

15、項(xiàng) 目 應(yīng)注 明”FREIGHT PREPAID”, 不應(yīng) 為”FREIGHT COLLECT”；16 46A 保 險(xiǎn) 單 的 保 險(xiǎn) 金 額 應(yīng) 為 發(fā) 票 金 額 的 ”110PCT”, 不 應(yīng) 為 ”120PCT”；1746A 保險(xiǎn)險(xiǎn)別應(yīng)為“ALL RISKS AND WAR RISK”;1871B 所有費(fèi)用由受益人負(fù)擔(dān)不合理;19. 48 交單期應(yīng)為裝運(yùn)日期后” 15 天”,不應(yīng)是裝運(yùn)日期后“5 天”。20. 50 申請(qǐng)人有誤，應(yīng)為 NU BONNETERIE DE GROOTE,AUTOSTRADEWEG 6 9090MEUE BELGIUM;二、根據(jù)所給資料審核并修改已填制錯(cuò)誤的匯

16、票、提單、保險(xiǎn)單（34 分）資料：BENEFICIARY: ABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA APPLICANT: XYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK 11747 USADRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOC

17、UMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY.AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATIONFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.INSURANCE POLIC

18、Y/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON 合同號(hào)：ABC234 信用證號(hào)：DT 發(fā)票號(hào)： 發(fā)票日期：2009 年 5 月 5 日發(fā)票金額：USD CIF NEW YORK裝運(yùn)港：TIANJIN CHINA目的港：NEW YORK USA裝船日期：2009 年 5 月 15 日開(kāi)船日期：2009 年

19、 5 月 15 日發(fā)票簽發(fā)人：ABC LEATHER GOODS CO., LTD.ALICEG.W: 2408KGSN.W: 2326KGS MEASUREMENT: 21.70CBMNO OF PACKAGES: 500 CARTONS 船名、航次號(hào)：SUN V.126 提單號(hào)碼：CNS 集裝箱號(hào)/封號(hào)：YMU/56789 運(yùn)輸標(biāo)記：XYZNEW YORK NOS.1-500保險(xiǎn)單號(hào)碼：HMOPBILLOFEXCHANGE憑信用證號(hào)Drawn under: XYZ TRADING COMPANYL/C N0. 89765日期Dated: May 15, 2009號(hào)碼匯票金額中國(guó)天津No.

20、Exchange for USD108,000.00 Shanghai，ChinaDate: June 1,2009見(jiàn)票日后（本匯票之副本未付）付交At * sight of this FIRST of Exchange(Second of Exchange being unpaid) pay to the order of BANK OF CHINA，TIANJIN BRANCH 金額the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 此致To: XYZ TRADING COMPANYABC LEATHER GOODS CO.,

21、 ALICEShipper Insert Name, Address and PhoneB/L No. CNSABC LEATHER GOODS CO., LTD.123 HUANGHE ROAD, TIANJIN CHINA中遠(yuǎn)集裝箱運(yùn)輸有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CN FAX: +86(021) 6545 8984ORIGINALConsignee Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USANotify Pa

22、rty Insert Name, Address and PhoneXYZ TRADING COMPANY456 SPAGNOLI ROAD, NEW YORK11747 USAOcean Vessel Voy. No.Port of LoadingSUN V.126SHANGHAIPort-to-PortBILL OF LADINGShipped on board and condition except as other-Port of DischargePort of DestinationLONG BEACHMarks & Nos. Container / Seal No.No. of

23、Containers or PackagesDescription of GoodsGross Weight KgsMeasurementXYZLONG BEACH NOS.1-500YMU/567895,000 PCSLEATHER GOODSFREIGHT PREPAID2400KGS20.70CBMDescription of Contents for Shippers Use Only (Not part of This B/L Contract)Total Number of containers and/or packages (in words) SAYFIVE THOUSAND

24、 PCS ONLYEx. Rate:Prepaid atPayable atPlace and date of issueLONG BEACHTIANJINMAY. 30,2009Total PrepaidNo. of Original B(s)/LSigned for the CarrierTHREE (3)COSCO CONTAINER LINES+LADEN ON BOARD THE VESSELDATE: MAY.30, 2009BY: COSCO CONTAINER LINES+貨物運(yùn)輸保險(xiǎn)單CARGO TRANSPORTATION INSURANCE POLICY總公司設(shè)于北京一九

25、四九年創(chuàng)立Head Office Beijing Established in 1949 發(fā)票號(hào) （INVOICE NO.） 保單號(hào)次合同號(hào)(CONTRACT NO.) ABC234POLICY NO. HMOP信用證號(hào) (L/C NO.) DT被保險(xiǎn)人(INSURED) XYZ TRADING COMPANY 中國(guó)人民財(cái)產(chǎn)保險(xiǎn)保險(xiǎn)有限公司（以下簡(jiǎn)稱(chēng)本公司）根據(jù)被保險(xiǎn)人的要求，由被保險(xiǎn)人向本公司繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承保險(xiǎn)別和背面所載條款與下列特款承保下 述貨物運(yùn)輸保險(xiǎn)，特立本保險(xiǎn)單。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPER

26、TY AND CASUALTY COMPANY LIMITED （HEREINAFTER CALLED THE COMPANY）AT REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURANCE. THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINT

27、ED OVERL AND OTHER SPECIAL CLAUSES ATTACHED HEREON.標(biāo)記 MARKS & NOS.包裝及數(shù)量 QUANTITY保險(xiǎn)貨物項(xiàng)目 DESCRITION OF GOODS保險(xiǎn)金額 AMOUNT INSUREDXYZTIANJIN NOS.1-5005,000 PCSLEATHER GOODSUSD108,000.00總保險(xiǎn)金額 TOTAL AMOUNT INSURED : US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY 保費(fèi)： 啟運(yùn)日期： 裝載運(yùn)輸工具：PREMIUM : AS ARRANGED DATE

28、OF COMMENCEMENT MAY.30,2009 PER CONVEYANCE : “SUN” V. 126 自 經(jīng) 至FROM TIANJIN VIA * TO LONG BEACH 承保險(xiǎn)別：CONDITIONSCOVERING ALL RISKS AS PER CIC OF THE PICCC DATED 01/01/1981.所保貨物，如發(fā)生保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司代理人查勘。如有索賠，應(yīng)向本公司提交保單正本（本保險(xiǎn)單共有 份正本）及有關(guān)文件。如 一份正本已用于索賠，其余正本自動(dòng)失效。IN THE EVENT OF LOSS OR DAMAGE WHI

29、CH MAY RESULT IN A CLAIM UNDER THIS POLICY，INNEDIATE NOTICE MUST BE GIVER TO THE COMPANYS AGENT AS MENTIONED HEREUNDER CLAIMS, IF ANY ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN ORIGINAL TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HA

30、S BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.中國(guó)人民財(cái)產(chǎn)保險(xiǎn)股份有限公司上海市分公司賠款償付地點(diǎn) PICC Property and Casualty Company Limited, ShanghaiCLAIM PAYABLE AT/IN TIANJIN IN USD出單日期 XXX ISSUING DATE MAY 16, 2009 GENERAL MANAGER答案匯票改錯(cuò)：（10 分）1. Drawn Under:后應(yīng)為 ROYAL BANK OF NEW YORK2. 信用證號(hào)應(yīng)為 DT/98765 (二者選其一)3. 開(kāi)證日期應(yīng)為 APR.

31、15,20094. 匯票編號(hào)應(yīng)為 5. 金額小寫(xiě)應(yīng)為 USD97，200.006. 出票日期：不早于 2009 年 5 月 15 日，不晚于 2009 年 5 月 31 日7. 匯票期限應(yīng)為 At 30 days after sight8. 金額大寫(xiě)應(yīng)為 US DOLLARS NINETY-SEVEN THOUSAND TWO HUNDRED ONLY9. 受票人應(yīng)為 ROYAL BANK OF NEW YORK10.出票人應(yīng)為 ABC LEATHER GOODS CO., LTD.11.出票地點(diǎn)應(yīng)為 TIANJIN提單改錯(cuò)：（12 分）1.Consignee 應(yīng)為 To Order2Port

32、 of Loading 應(yīng)為 TIANJIN3Port of Discharge 應(yīng)為 NEW YORK4嘜頭中的目的港應(yīng)為 NEW YORK5包裝件數(shù)應(yīng)為”500 CARTONS”,不應(yīng)是”5,000 PCS”6品名應(yīng)為 Leather Bags7毛重應(yīng)為 2408KGS8尺碼應(yīng)為 21.70CBM9大寫(xiě)件數(shù)應(yīng)為 SAY FIVE HUNDRED CARTONS ONLY10.運(yùn)費(fèi)支付地點(diǎn)應(yīng)為 TIANJIN11提單簽發(fā)日期應(yīng)為 MAY 15, 200912.裝船日期應(yīng)為 MAY 15, 2009保險(xiǎn)單改錯(cuò)：（12 分）1.發(fā)票編號(hào)應(yīng)為 2被保險(xiǎn)人應(yīng)為”ABC LEATHER GOODS C

33、O.,LTD.”3嘜頭中的目的港應(yīng)為 NEW YORK4包裝件數(shù)應(yīng)為 500 CARTONS5品名應(yīng)為 LEATHER BAGS6保險(xiǎn)金額應(yīng)為 USD.007保險(xiǎn)金額大寫(xiě)有誤,應(yīng)與小寫(xiě)金額一致8起運(yùn)日期應(yīng)為“MAY 15, 2009 “9目的港應(yīng)為 NEW YORK10. 險(xiǎn)別應(yīng)為一切險(xiǎn)加戰(zhàn)爭(zhēng)險(xiǎn)11保險(xiǎn)賠付地點(diǎn)應(yīng)為 NEW YORK12.保險(xiǎn)單出單日期應(yīng)不晚于 2009 年 5 月 15 日13.保險(xiǎn)人應(yīng)為天津分公司14.保險(xiǎn)單份數(shù)為 2 份三、根據(jù)已知資料繕制商業(yè)發(fā)票、裝箱單、裝船通知（30 分）1. 信用證資料ISSUE OF DOCUMENTARY CREDIT27:SEQUENCE O

34、F TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20:DOC.CREDIT NUMBER ：KLMU123431C: DATE OF ISSUE ：40E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE PLACE CHINA51D:APPLICANT BANK：NATIONAL COMMERCIAL BANK, JEDDAH50: APPLICANT ：ALOSMNY INTERNATIONAL TRADE CO.177 ALHRAM STREET SE

35、COND FLOOR-G102A EGYPT 1211159: BENEFICIARY ：ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 28820.0041A:AVAILABLE WITHBYANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT SIGHT FOR FULL INVOICE VALUE42A:DRAWEE ：ISSUING BANK43P:PARTIAL SHIPMT：NOT ALLOWED43T:TRA

36、NSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：SHANGHAI, CHINA44F:PORT OF DISCHARGE：SAID, EGYPT44C:LATEST DATE OF SHIPMENT：45A:DESCRIP TION OF GOODSABT 48000 CANS OF MEILING BRAND CANNED ORANGE JAM, PACKED IN SEAWORTHY CARTONS. 250 GRAM PER CAN, 12 CANS IN A CARTON UNIT PRICE: USD6.55/CTN CFR JED DAH COU

37、NTRY OF ORIGIN: P. R. CHINA46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.2.NEUTRAL PACKING LIST INDICATING QUANTITY,

38、 N. W. AND G. W. OF EACH PACKAGE, TTL QUANTITY, N. W. AND G. W., AND PACKING CONDITIONS AS REQUIRED BY L/C.3.BENEFICIARYS CERTIFIED COPY OF SHIPPING ADVICE TO THE APPLICANT ADVISING MERCHANDISE, SHIPMENT DATE, GROSS INVOICE VALUE, NAME AND VOYAGE OF VESSEL, CARRIERS NAME, PORT OF LOADING AND PORT OF

39、 DISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.47A: ADDITIONAL CODITIONS1. ALL DOCUMENTS MUST INDICATE SHIPPING MARKS.2.ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT UNLESS OTHERWISE STIPULATED BY THE L/C.71B: CHARGES ： ALL CHARGES AND COMMISSIONS OUTSIDE EGYPT ARE FORACCOUNT OF BENEFI

40、CIARY48: PERIOD FOR PRESENTATION： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49:CONFIRMATION INSTRUCTION：WITHOUT2.附加資料：SHIPPING MARK: A.I.T.C.SUM356/09SAIDC/NO. 1-UP 發(fā)票號(hào)碼：123QWE 裝箱單日期：2009.8.19 提單號(hào)：COSU 受益人授權(quán)簽字人：洪河供貨商出倉(cāng)單顯示：52800 CANS OF MEILING BRAND CANNED ORAN

41、GE JAMN.W. 3KG/ CARTON G.W. 4KG/ CARTONMEAS.203040CM/ CARTON船名：MOONRIVER V.987裝船日期：2009.8.30.COMMERCIAL INVOICETO： INVOICE NO. DATE: S/C NO. L/C NO. FROM VIA TO BY MARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNTTOTAL AMOUNT:PACKING LISTMARKS& NUMBERSNOS & KINDS OF PKGSQUANTITYG.W.(KGS)N.

42、W.(KGS)MEAS.( M3)TOTAL PACKAGES (IN WORDS):TO： INVOICE NO. DATE: S/C NO. L/C NO. _ 裝運(yùn)通知Shipping note1 出口商 Exporter4 發(fā)票號(hào) Invoice No.5 合同號(hào) Contract No.6.信用證號(hào) L/C No.2 進(jìn)口商 Importer7 運(yùn)輸單證號(hào) Transport document No.8 價(jià)值 Value3 運(yùn)輸事項(xiàng) Transport details9 裝運(yùn)口岸和日期 Port and date of shipment10 運(yùn)輸標(biāo)志和集裝箱號(hào)Shipping mar

43、ks; Container No.11 包裝類(lèi)型及件數(shù)；商品名稱(chēng)或編碼；商品描述Number and kind of packages; Commodity No.; Commodity description12 出口商簽章Exporter stamp and signature答案ABC COMPANY, SHANGHAINO. 11 CHANGCHUN ROAD, SHANGHAI, CHINACOMMERCIAL INVOICETO：INVOICE NO. 123QWE ALOSMNY INTERNATIONAL TRADE CO. DATE: JUL. 28,2009177 ALHR

44、AM STREET SECOND FLOOR-G102AS/C NO. SUM356/09EGYPT 12111L/C NO. KLMU1234FROMSHANGHAIVIA _xxxx TOSAIDBY VESSEL MARKS & NUMBERSDESCRIPTIONOF GOODSQUANTITYUNIT PRICEAMOUNTA.I.T.C.SUM356/09SAIDC/NO. 1-4400CANNED ORANGE JAM (MEILING BRAND) PACKED IN SEAWORTHY CARTONS250 GRAM /CAN12 CANS/ CARTONTOTAL：52800 CANS4400 CTNSCFR SAIDUSD6.55/CTNUSD28,820.004400CTNS或52800 CANSUSD28,820.00TOTAL AMOUNT:U.S.DOLLARS TWENTY-EIGHT THOUSAND EIGHT HUNDRED AND TWENTY ONLYWe herehy certify tha