72. The draft used in collection is
.
A. a banker?s draft, based on bank credit
B. a commercial draft, based on bank credit
C. a banker?s draft, based on commercial credit D. a commercial draft, based on commercial credit 解：托收的支付方式是通过委托银行协助收取货款,银行在此过程中并不承担必须收 到款项的义务,所以它不是基于银行信用的,A、B 都不对。在托收情况下使用的汇票是由 卖方向买方或买方的银行开出的,所以是商业汇票而不是银行汇票。
73. A standby credit
. A. is a documentary credit B. is a special clean credit
C. can be a documentary credit as well as a clean credit
D. is not a real letter of credit, but a letter of guarantee 解：备用信用证是具有保函性质的特殊信用证,它是在信用证申请人不能履行所承诺 义务的情况下,支付受益人特定金额的一种担保。受益人在索取付款时不须提供系列商业 单据,而只须提供汇票及申请人不能履行所承诺义务的声明。
74. Under collection once the importer refuses to pay, the will be responsible for the cargo release, customs clearance, warehousing, and reselling in the importing country.
A. drawee B. collecting bank C. principal D. presenting bank
解：由于托收是通过委托银行协助收取货款,银行既不承担必须收到货款的责任,也 不负责货物的处理,所以在进口方拒绝提货及付款的情况下,出口方要自行负责在进口国 的货物处理工作,出口方即为托收的委托人(principal)。
75. The bill of exchange used in D/A must be a . A. sight bill B. bank bill C. bank accepted bill D. usance bill 解：D/A 指的是承兑交单。在承兑交单的付款方式下,卖方允许买方在先对汇票进行 承兑而不立即付款的情况下取出单据提货,在未来的一个商定日期再付款。这时要使用的 就是一份远期汇票。
76. If a bank other than the issuing bank guarantees the payment under an L/C, this L/C is
.
A. a confirmed credit B. an irrevocable credit
C. non-transferable credit D. a negotiable credit 解：保兑信用证是指开证行以外的另一间银行对该信用证进行担保,保证在开证行不 能对受益人进行支付的情况下承担开证行的所有支付义务。
77. A credit is normally used in processing trade. A. back to back B. revolving C. reciprocal D. red clause
解：对开信用证是指两张信用证的开证申请人互以对方为受益人而开立的信用证。
在来料加工和补偿贸易业务时,交易的双方都担心凭第一张信用证出口或进口后,另一方 不履行进口或出口的义务,于是采用对开信用证这种互相联系、互为条件的开证办法,用 以彼此约束。
78. Which of the following statements is NOT true about remittance? A. It provides highest security to the buyer but not the seller.
B. It is cheaper to use than the other terms of payment.
C. It is based on commercial credit, not bank credit.
D. It may impose high risk either to the buyer or to the seller.
解：汇付是建立在商业信用上的一种支付方式。买卖双方都会承担风险。如采取预 付货款的方式则买方承担的风险更高,而当采用货到付款的方式卖方风险就增大。因此在 此支付方式下双方都没有保障。
79. is a L/C based financing which will provide the exporter funds before the goods are produced.
A. factoring B. packing loan C. forfeiting D. negotiation
解：打包贷款(packing loan)是在出货前就把收到的信用证拿到银行进行贷款融资的 行为。而答案 D 议付则是在货物发运后用相关单据进行抵押融资。A 和 C 都是与信用 证无关的其它融资方法。故答案为 B。
710. If the exporter finds out mistakes on a received L/C, he should contact the at the first place.
A. advising bank B. importer C. negotiating bank D. issuing bank 解：当发现信用证有不符点的时候,受益人(一般指出口方)应第一时间通知申请人(一 般为进口方)进行改证。
81. Under a contract with payment by L/C, the exporter has to go through the comparatively more complicated procedure of documentation.
A. EXW B. FOB/FCA C. CFR/CPT D. CIF/CIP 解：在国际货物贸易中,单据往往起到卖方履行责任义务的凭证的作用。与其他合同 相比,在履行 CIF/CIP 术语合同时,卖方的责任和义务是最多最大的,因此所交付的单据也 是最多的。故答案为 D。
82. If a transaction is concluded on term, the exporter is obliged to obtain an insurance policy or certificate.
A. EXW B. FOB/FCA C. CFR/CPT D. CIF/CIP 解：根据《2010 通则》,按照 CIF 或 CIP 成交时,为货物办理运输保险并支付保费是 卖方的责任义务。故答案为 D。
83. For all export transactions, documents required need to be prepared largely on the basis of the .
A. sales contract B. letter of credit C. commercial invoice D. packing list
解：买卖合同是制单的基本依据。在出口托收或汇付业务中,所有单据的制作首先以 买卖合同为依据。此外,信用证项下出口时,虽然以信用证条款为依据,但有些项目,尤其是 信用证未作明确规定的,也必须参照合同条款。故答案为 A。
84. A (An) is the first document a seller has to prepare when he intends to export commodities that are under export control of his country.
A. commercial invoice B. export license
C. pro forma invoice D. customs invoice 解：出口许可证管理是根据国家的法律和政策,对出口经营权、经营范围、贸易国别、 出口货物品种、数量、技术及其相关产品等实行全面管理、有效监测、规范货物出口许 可的制度。当出口企业出口这些货物时,均需到指定的发证机构申领出口许可证,并在指 定的口岸报关。故答案为 B。
85. A (An) is issued by the seller as a response to an inquiry from the potential buyer.
A. commercial invoice B. export license C. pro forma invoice D. customs invoice
解：出口商有时应进口商的要求,以一份列有出售货物的名称、规格、单价等非正式 参考性发票,向进口商不报价,供进口商向其本国贸易管理当局或外汇管理当局申请进口 许可证或批准给予外汇等之用,这种发票叫做形式发票。形式发票不是一种正式发票,不 能用于托收和议付,它所列的单价等,也仅仅是进口商根据当时情况所作的估计,对双方都 无约束力,所以说形式发票只是一种估价单,正式成交还要另外重新缮制商业发票。故答 案为 C。
86. To clear the export commodity for export customs, the seller should fill out a as an application which will be submitted to the Customs or relative authorized institutions.
A. commercial invoice B. export license C. customs declaration D. customs invoice
解：报关是指进出口货物收发货人、进出境运输工具负责人、进出境物品所有人或 者他们的代理人向海关办理货物、物品或运输工具进出境手续及相关海关事务的过程,包 括向海关申报、交验单据证件,并接受海关的监管和检查等。出口商办理报关,必须填写 出口货物报关单,提供出口合同副本、发票、装箱单或重量单、商检书及其他有关文件。 故答案为 C。
87. is a document made out by the seller as a supplementary document to the commercial invoice to make up the deficiency of an invoice by giving all the necessary particulars of the goods.
A. Consular invoice B. Pro forma invoice C. Customs invoice D. Packing list
解：装箱单是发票的补充单据,它列明了信用证(或合同)中买卖双方约定的有关包装
事宜的细节,便于国外买方在货物到达目的港时供海关检查和核对货物。故答案为 D。
88. A (An) is dispatched by the carrier or the agent to inform the exporter of the particulars of shipment arrangement after shipping space is booked.
A. booking note B. bill of lading C. shipping advice D. shipping order 解：货运服务机构、船公司或其代理人在接受托运人的托运申请后,签发给托运人装 货单(Shipping Order S/O)。装货单俗称下货纸。其作用有三：一是通知托运人货物已预 订的航次、船名,及装货日期等,让其备货装船；二是便于托运人向海关办理出口申报手 续,海关凭以验放货物；三是作为命令船长接受该批货物装船的指示文件。故答案为 D。
89. is a document indicating the results of the inspection of the goods in terms of the quality, quantity or any other element that has been specified.
A. Inspection certificate B. Inspection application
C. Certificate of origin D. Inspection certificate of quality 解：进出口商品经过商检机构进行检验或鉴定后,由该检验机构出具的书面证明称为 “商品检验证书”。此外,在交易中如果买卖双方约定由生产单位或使用单位出具检验证 明,则该证明也可起到检验证书的作用。在国际贸易中,商检证书是卖方所交付货物的品 质、重量、数量、包装及卫生条件等是否符合合同规定的依据。故答案为 A。
810. In international trade practice, stipulations concerning documents are an indispensable part of . A. the sales contract B. the documentary L/C
C. either the sales contract or the documentary L/C
D. both the sales contract and the documentary L/C
解：在国际货物贸易中,虽然合同对合同货物有详尽的规定条款,但不一定对有关的 单据做出规定；而跟单信用证业务的特点决定了开证行必须仅凭相符单据对外付款,因 此,有关单据的条款和规定是信用证不可缺的一部分。故最佳答案为 B。
91. The disagreement resulted from one party of a transaction totally or partially unable to perform the obligation and liability stipulated in the contract is .
A. claim B. dispute
C. Breach of contract D. settlement of disputes
解：争议(dispute)是交易的一方认为对方未能部分或全部履行合同规定的责任与义 务而引起的纠纷。而违约(breach of contract)则是产生争议的原因；索赔(claim)是指遭受 损害的一方在争议发生后,向违约方提出赔偿的要求；而争议的解决(settlement of disputes) 则是买卖双方解决争议的结果。故答案为 B。
92. Which of the following may possibly result in disputes? A. breakage of the package B. rising of price