[简答题]一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。1．信用证资料：Form of DOC. Credit 40A: IRREVOCABLEDOC. Credit Number 20: LC-320-0254771Date of lssue 31C: 090922Expiry 31D: DATE 091222 PLACE CHINAApplieant 50: MARCONO CORPORATIONRM1001, STAR BLDG. TOKYO, JAPANBeneficiary 59: QINGDAO (SHANDONG) HUARUI CO.NO. 35 WUYI ROAD QINGDAO.CHINAAmount 32: CURRENCY USD AMOUNT 70000.00Pos./Neg. Tol. (%) 39A: 5/5Available with/by 41D: ANY BANKBY NECOTIATIONDraft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: ROYAL BANK LTD, TOKYOPartial Shipments 43P: ALLOWEDTransshipment 43T: NOT ALLOWEDLoading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORTFor Transport to 44B: OSAKA, JAPANLatest Date of Ship 44C: 091210Deseript. of Goods 45A:HALF DRIED PRUNE 2008 CROPCRADE SPEC QNTY UNIT PRICE(CASE) (USD/CASE)A L: 500CASE M: 500CASE 1000 22.0 CFR OSAKAB L: 1200CASE M: 500CASE 2400 20.0 CFR OSAKAPACKINC: IN WOODEN CASE. 12KGS PER CASETRADE TERMS: CFR OSAKADoeuments required 46A:FULL SET OF CLEAN ON BOARD OCEAN BILLS

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[简答题]

一、根据相关资料审核出口收汇核销单，指出出口收汇核销单中的错误之处。
1．信用证资料：
Form of DOC. Credit *40A: IRREVOCABLE
DOC. Credit Number *20: LC-320-0254771
Date of lssue *31C: 090922
Expiry *31D: DATE 091222 PLACE CHINA
Applieant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO, JAPAN
Beneficiary *59: QINGDAO (SHANDONG) HUARUI CO.
NO. 35 WUYI ROAD QINGDAO.
CHINA
Amount *32: CURRENCY USD AMOUNT 70000.00
Pos./Neg. Tol. (%) 39A: 5/5
Available with/by *41D: ANY BANK
BY NECOTIATION
Draft at…… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Partial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to 44B: OSAKA, JAPAN
Latest Date of Ship 44C: 091210
Deseript. of Goods 45A:
HALF DRIED PRUNE 2008 CROP
CRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L:

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[多项选择]根据信用证及其他资料制作保险单。
(1)信用证
A. +MARINE INSURANCE POLICY OR CEtiTIFICATE IN DUPLICATE．ENDORSED INBLANK，FOR FULL INVOICE VALUE PLUS 1 O PERCENT．STATING CLAIM PAYABLE INCANADA COVERING INSTITUTE CARGO CLAUSESAND WAR RISKS．

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[单项选择]出口企业在收到信用证后，应对照合同和______对信用证内容进行审核。
A. 《联合国国际货物销售公约》
B. 《跟单信用证统一惯例》
C. 《Incoterms2010》
D. 我国的《合同法》

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[简答题]一、根据相关资料审核保险单，指出保险单中的错误之处。
1．商业发票、装箱单：
(1)出口商名称：天津正虹有限公司
TIANJIN ZHENGHONG CO. , LTD.
NO. 120 ZHICHUN ROAD, CHAOYANG DISTRICT,
TIANJIN CHINA
(2)进口商名称：PT. MANE INDONESIA
(3)发票号码：09-000007
(4)信用证号： GDF205506
(5)装船口岸：TIANJIN
(6)目的港： JAKARTA, INDONESIA
(7)唛头： BAOLING
PT
JAKARTA
(8)运输方式： BY SEA
(9)货物名称： CHINESE BAOLING WINE
(10)货物总净重： 1700公斤
(11)货物总毛重： 1800公斤
(12)价格条件： CIF JAKARTA
(13)单价： USD3.7/KGS
(14)总价： USD6 290.00
(15)包装装件数： 10 DRUMS
2．信用证、提单：
(1)CONDITIONS： INSURANCE POLICY COVERING MARINE TRANSPORTATION
ALL RISKS AS PER ICC(A), INCLUDING WAREHOUSE TO
WAREHOUSE RISKS.
(2)船名、航次： YM NAGOYA V. 11S
(3)提单号： EURFL04N05345JAK
(4)起运港：TIANJIN
(5)中转港：HONG KONG
(6)卸货港： JAKARTA, INDONESIA
(7)件数及包装： 10 DRUMS, TEN(10) DRUMS ONLY
(8)毛重： 1800 KGS
(9)货物描述： CHINESE BAOLING WINE
(10)开船日： 10 APR. 2009

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