2009年《国际商务单证缮制与操作》真题与参考答案VIP免费

2009 年《国际商务单证缮制与操作》真题与参考答案 一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共 36 分） SALES CONTRACT THE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008 NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER: LINSA PUBLICIDAD, S.A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN This 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 anD conDitions stipulateD Below: Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA NOS.1-26 LoaDing Port anD Destination: FROM QINGDAO TO BARCELONA Partial Shipment anD Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER. 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. ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL：1/1 40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：103CD137273 31C: DATE OF ISSUE ：081215 40E: APPLICABLE RULES ：UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN 51D:APPLICANT BANK：BANCO SANTANDER, S.A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT ：LINSA PUBLICIDAD, S.A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD. NO. 51 JINSHUI ROAD, QINGDAO, CHINA 32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00 41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT… 30 DAYS AFTER SIGH...