-( 기출문제 )- 최근 10 년 [ 결제이론 ] 출제빈도 전체 2014 년 2013 년 2012 년 2011 년 2010 년 2009 년 2008 년 2007 년 2006 년 2005 년 34 1 3 1 7 4 3 4 4 6 1 1/38 페이지
1. 매입신용장기준에의해환어음을작성할경우에대한설명으로옳지않은것은? 1 2014 2008 2006 년기출 BILL OF EXCHANGE No Date For Place ᄀ At sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) pay to ᄂ or order the sum of value received and charge the same to account of Drawn under ᄃ L/C No dated ᄅ To ᄆ Authorized signature 1 ᄀ : 일람불환어음을의미한다. 2 ᄂ : 매도인의환어음및서류를매입은행이매입한경우매입은행명을통상적으로기재한다. 3 ᄃ : 신용장발행은행을기재한다. 4 ᄅ : 신용장발행일을기재한다. 5 ᄆ : 환어음발행인의상호와주소를기재한다. 1 정답 : 5 환어음의발행인이아닌지급인의상호와주소를기재하여야한다. 2/38 페이지
2. 다음의밑줄친 We 가의미하는신용장거래당사자가다른것은? 2 2013 2009 년기출 1 We authorize you to value on XXX for US $ 60,000. 2 We have drawn on you at sight for US $ 60,000. 3 We open our irrevocable L/C in your favor. 4 We engage with you that draft drawn in conformity with the conditions of this credit will be duly honored by us. 5 We establish our transferable credit for US $ 25,000 valid until August 20, in your favor. 2 정답 : 2 2 번은환어음의발행인이며나머지는신용장개설은행을지칭하고있다. 3/38 페이지
3. 다음은영국환어음법상환어음의정의에관한설명이다. ( ) 안에들어갈내용을순서대 로바르게나열한것은? 3 2013 2009 년기출 A bill of exchange is a(an) ( ) order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed 1 or determinable future time a sum certain in money to or to the order of a specified person or to ( ). 1 unconditional drawer 2 conditional bearer 3 unconditional draw 4 unconditional bearer 5 conditional holder 3 정답 : 4 영국환어음법 3 조환어음의정의에서출제. 4/38 페이지
4. 다음문장에대한영작이옳지않은것은? 4 2013 년기출 1 귀사의현재대변잔액은 2 만달러에달합니다. - The balance now standing to your credit amounts to US$20,000.. 2 4 월 30 일까지귀사의계정을결제할수있도록미화 1 천달러의우편환을당사로보내주시기 바랍니다. - To balance your account up to April 30, please send us a postal money order for US$1,000. 3 이계정을결제하기위하여미화 5 천달러에대한당사의차변표제 10 호를동봉하여보내드 립니다. - To cover ourselves for this account, we have enclosed our Debit Note No. l0 for US$5,000. 4 미화 5 천달러를귀사의계정대변에정히기입하여정리하였습니다. We have duly credited US$5,000 to your account. 5 대금결제조건에따라 1 만달러에대한일람출급환어음을한국외환은행을지급인으로하여발 행하였습니다. - In accordance with the terms of settlement, we have drawn a time draft on behalf of The Korea Exchange Bank for US$10,000. 4 정답 : 5 time draft( 기한부환어음 ). sight draft( 일람불환어음 ). debit( 차변 ), credit( 대변 ) 5/38 페이지
5. 다음신용장영문서신의문장을문맥상순서대로바르게나열한것은? 5 2012 년기출 ( ㄱ ) We are pleased to inform you that we have instructed our bankers, Korea Exchange Bank, Myung-dong Branch, Seoul to open an Irrevocable Letter of Credit for US$356,000 valid until August 25, in your favor.; This credit will be confirmed by our banker's correspondents, the Citi Corp, which will let you have it within several days by registered mail. ( ㄴ ) Full sets of Bill of Lading, Three Commercial Invoices, One Insurance Policy, Three Packing Lists, Certificate and List of Weight and/or Measurement ( ㄷ ) The price you quoted us being CIF Busan, the amount of our credit will cover the amount of your invoice and also the cost of freight and insurance. Your follow-up would be appreciated. ( ㄹ ) We would request you to attach the following documents to your sight draft when negotiating it through your bankers. 1 ㄱ - ㄴ - ㄷ ㄹ 2 ㄱ - ㄴ - ㄹ ㄷ 3 ㄱ - ㄹ - ㄴ - ㄷ 4 ㄴ - ㄱ - ㄴ - ㄹ 5 ㄷ - ㄱ - ㄴ - ㄹ 5 정답 : 3 ㄱ - ㄹ - ㄴ - ㄷ 6/38 페이지
6. 영국환어음법 (Bills of Exchange Act, 1882) 상의내용으로옳지않은것은? 6 2011 년기출 1 A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer. 2 A bill may be addressed to two or more drawees whether they are partners or not, but an order addressed to two drawees in the alternative or to two or more drawees in succession is not a bill of exchange. 3 When a bill contains words prohibiting transfer, or indicating an intention that it should not be transferable, it is valid as between the parties thereto, but is not negotiable. 4 A bill is payable to bearer which is expressed to be so payable, or on which the only or last indorsement is an indorsement in blank. 5 Where a bill is payable at a fixed period after date, after sight, or after the happening of a specified event, the time of payment is determined by including the day from which the time is to begin to run and by including the day of payment. 6 정답 : 5 영국환어음법 14 조에서출제. including excluding. 7/38 페이지
7. 선적서류의내용에서 ( ) 안에들어갈옳은용어는? 7 2011 년기출 ( ) is an export document for the goods, stating basic information about the transaction, including a description of the goods, to the costs of the goods sold, addresses of the buyer and the seller, 6 and delivery and payment terms. The buyer needs this document to prove ownership and to arrange payment terms. Some governments also use this document to assess custom duties. 1 Customs receipt 2 Commercial invoice 3 Marine Insurance Policy 4 Export license 5 Certificate of origin 7 정답 : 2 8/38 페이지
8. 다음문장을올바르게영작한것은? 8 2011 년기출 당사의환어음이부도났으므로이에대하여환어음지급인과교섭하여즉시지불하여 주십시오. 1 As our draft was not available, please negotiate for the matter with the drawer and let them protect it at once. 2 As our draft was dishonored, please negotiate for the matter with the drawee and let them protect it at once. 3 As our draft was dishonored, please negotiate for the matter with the drawer and let them collect it at once. 4 As our check was dishonored, please negotiate for the matter with the drawer and let them protect it at once. 5 As our check was not available, please negotiate for the matter with the drawee and let them process it at once. 8 정답 : 2 dishonor = protest( 지급거절하다 ), honour = protect( 지급하다 ) 9/38 페이지
9. 다음무역용어에대한설명이옳지않은것은? 9 2011 년기출 1 Bankruptcy : The condition of a legal entity that does not have the financial means to pay their incurred debts as they come due. 2 Barratry : The intentional misconduct of the ship s master or crew; includes theft, intentional casting away of vessel, or breach of trust. 3 Clean Bill of Lading : Bill of lading which does not contain clauses or notations declaring a defective condition of the goods and/or the packaging. 4 Consolidator : Forwarder who gathers mixed cargo in order to better utilize the space in transport containers. 5 Bill of Exchange : A form of check especially designed for travelers, including persons on vacation and business trips. 9 정답 : 5 여행자수표 (traveler s check) 에대한설명이다. 10/38 페이지
10. 다음무역용어에대한설명이옳지않은것은? 10 2011 년기출 1 Confirmed Irrevocable Letter of Credit : An L/C issued by the importer s bank and confirmed by a bank usually in the exporter s country. The obligation of the second bank is added to the obligation of the issuing bank to honor drafts presented in accordance with the terms of credit. 2 Open Account : Evidence of debt(promissory note, draft, etc) is drawn and the payment may be enforceable. Transaction is payable when it is specified on invoice. 3 D/A : An importer accepts bills to be paid on due date and obtains documents and then goods. Therefore, the exporter gains a potentially negotiable financial instrument in the form of a document pledging payment within a certain time period. 4 D/P : An importer pays bills and obtains documents and then goods. Therefore, the exporter retains control of the goods until payment. 5 Cash Against Documents: A method of payment for goods in which documents transferring title are given to the buyer upon payment of cash to an intermediary acting for the seller, usually a commission house. 10 정답 : 2 기한부결제 (usance) 에대한내용이다. 11/38 페이지
11. 다음중영작이가장잘못된것은? 11 2011 년기출 1 당사는 Bank of America 뉴욕지점앞으로일람후 90일부환어음을취소불능신용장에의거하여발행하였으며, 환어음이제시되면결제해주시기바랍니다. We have drawn a draft at 90 days after sight on the Bank of America, New york under an irrevocable L/C and ask you to honor it on presentation. 2 귀하의여정을알려주시면감사하겠습니다. We would appreciate it if you would let us know your itinerary. 3 귀사의회신이 7 월 6 일까지당사에도착할것을조건으로하여확정청약합니다. We offer you firm subject to your reply reaching us by July 6. 4 당사가받은주문서에는지급조건이선적일자후 60 일로되어있습니다만일람불지급으로해 주시기바랍니다. According to purchase order we received, payment was to be made at 60 days after sight but we want to be at usance. 5 귀사가실제로경쟁적인가격을제시한다면, 귀사에게정기적인주문을하겠습니다. If you quote us a really competitive price, we will give you regular orders. 11 정답 : 4 According to purchase order we received, payment was to be made at 60 days after shipment date but we want to be at sight 12/38 페이지
12. 신용장방식에의한아래수출절차의내용을순서대로바르게나열한것은? 12 2011 2009 년기출 가 ) The seller receives a Letter of Credit from the advising bank in seller s country 나 ) The seller draws on drawee documentary drafts accompanied by the full set of bill of lading, insurance policy, commercial invoices and other necessary documents in exact conformity with the terms of L/C. 다 ) The seller loads the goods on board the vessel against the tender of the shipping order and the export permit. 라 ) The negotiating bank dispatches the documentary drafts including full set of documents to the issuing banks. 마 ) Against the presentation of the documentary drafts to the negotiating bank, the exporter receives the proceeds, the net value of the bill of exchange from the negotiating bank. 1 가 - 나 - 다 - 라 - 마 2 가 - 다 - 나 - 마 - 라 3 다 - 가 - 나 - 라 - 마 4 다 - 나 - 마 - 라 - 가 5 다 - 마 - 나 - 가 - 라 12 정답 : 2 가 - 다 - 나 - 마 - 라 13/38 페이지
13. 신용장의종류와그에대한설명이옳지않은것은? 13 2010 년기출 1 Revolving Credit: This amount of drawing made under this credit becomes automatically reinstated on payment by us. Drafts drawn under this credit must not exceed XXX(amount) in any calendar month. 2 Negotiation Credit: We hereby engage with the drawers, endorsers and bona-fide holders of drafts drawn under and in compliance with the terms of this credit that such drafts will be duly honored upon presentation to the drawee bank. 3 Packing Credit: Bank of ABC, Seoul, Korea is hereby authorized to make advances to the beneficiary up to the aggregate amount of 100% of this letter of credit at the request of and against the beneficiary's undertaking to deliver to Bank of ABC, Seoul, Korea, the documents as outlined in this credit. 4 Red Clause Credit : This credit shall not be available unless and until standard prime banker's irrevocable letter of credit in favor of Green Co., Ltd., Seoul for account of XYZ Inc., Singapore for an aggregate amount of US$500,000 have been established pursuant to contracts for the export of color T.V. sets from Busan, Korea to Singapore 5 Standby Credit: This credit is available against your sight draft drawn on us accompanied by your signed statement certifying that the borrower have defaulted in the repayment of your loan plus its interest and that in consequence the amount drawn hereunder represents their unpaid indebtedness due to you. 13 정답 : 4 연계무역중구상무역에서사용되는 back to back L/C 에대한설명이다.. 14/38 페이지
14. 다음 ( ) 안에들어갈적합한내용을순서대로옳게나열한것은? 14 2010 년기출 As there was no time to check references, we drew a sight draft for the total amount of US$5,000. This was sent to Copenhagen Bank, Copenhagen, and will be presented to you with ( ). If you can supply two business references before your next order, we will put the transaction on ( ) basis at 50 days after sight. 1 the documents for payment - documents against acceptance 2 open account - documents against payment 3 cash against documents - cash on delivery 4 documents against acceptance - cash against documents 5 documents for acceptance - documents against payment 14 정답 : 1 시간이부족하여신용조회가되지않았기때문에일람불거래를원하며, 신용조회처를제공한다면기한부거래 를할수있다는내용. 15/38 페이지
15. 다음예문을영문으로적절하게표현한것은? 15 2010 년기출 귀사가다른회사들처럼가격을 10% 정도할인해주시든지같은가격에 60 일의인수인도조건 으로해주시면귀사의오퍼를수락하겠습니다. 1 If you would either discount the price by 10% like other companies or allow D/P 60 days, we would accept your offer. 2 If you would either discount the price by about 10% like other companies or allow D/A 60 days, we would accept your offer. 3 If you hope either remit the price by 10% for other companies or allow 60 days COD, we would accept your offer. 4 If you should either discount the price by 10% like other companies or allow 60 days in advance, we would accept your offer. 5 If you hope either discount the price by 10% other companies or allow draft 60 days after sight, we would accept your offer. 15 정답 : 2 인수인도조건 (Document Against Acceptance) 16/38 페이지
16. 다음 ( ) 안에공통으로들어갈단어는? 16 2010 년기출 ( ) provides exporters with a source of trade finance. It allows exporters to provide short-to medium-term credit to importers, and then to obtain immediate payment from a bank to which the exporter transfers the debt asset on a discounted non-recourse basis. According to the International ( ) Association, ( ) is defined as follows: "( ) is a form of export trade finance involving the discount of trade-related debt obligations due to mature at a future date without recourse to the exporter/endorser. ( ) is typically medium-term finance(three to five years) concluded at a fixed interestbearing basis for periods from six months to ten years or more." Traditionally, the technique has been most used in cases where officially backed export credits are not available, and for medium-term exports such as capital goods. More recently, there has been some diversification into other uses, such as providing working capital for businesses. 1 Forfaiting 2 Open Account 3 Advance Payment Bond 4 TradeCard 5 Bolero 16 정답 : 1 17/38 페이지
17. 다음문장의영작으로가장옳은것은? 17 2009 2008 년기출 당행은신용장조건에따라발행되고매입한어음은만기일에정히지급될것임을어음발행인 및선의의소지인에게약정합니다. 매입은행은신용장뒷면에어음금액에해당하는금액을배 서하여야합니다. 1 We hereby assure drawers and/or bona fide holders that draft drawn and negotiated corresponding with the terms of this credit will be duly settled when presented at maturity. The draft must be signed in the back of this credit by the negotiation bank. 2 Our bank hereby follow with drawers and/or bona fide holders that draft drawn and negotiated according to the terms of this credit will be duly paid as soon as presented at maturity. The negotiation bank has to put their signature in the back side of this credit for the credit amount. 3 Our bank makes an appointment that draft drawn and negotiated in conformity with the terms of this credit will be duly honoured on presentation at maturity to drawers and/or bona fide holders. The amount of credit in the draft must be endorsed on the other side of this credit by the negotiation bank. 4 We hereby engage with drawers ana/or bona fide holders that this credit will be duly honoured on presentation at maturity for the draft drawn and negotiated in conformity with the terms and conditions. The amount of each draft must be signed in the reverse of this credit by the negotiation bank for negotiation. 5 We hereby engage with drawers and/or bona fide holders that draft drawn and negotiated in conformity with the terms of this credit will be duly honoured on presentation at maturity. The amount of each draft must be endorsed on the reverse of this credit by the nogotiation bank. 17 정답 : 5 18/38 페이지
18. 다음영문의해석으로가장옳은것은? 18 2009 2013 년기출 A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money to or to the order of a specified person, or to bearer. 1 환어음은서면으로된무조건적인지시인동시에한사람에서다른사람으로송부되는것으로환어음을주는자가서명하고제공받는자가요구할경우혹은특정한사람, 혹은소지자가요구할경우확정적이거나결정적인미래시기에해당금액을금전으로보상해주는무조건적인주문서를말한다. 2 환어음은한사람으로부터다른사람앞으로이를제공하는자가서명하고요구시또는장래 의확정된시기또는결정할수있는시기에특정인또는그지시인, 또는소지인에대하여 금전상의일정한금액을지급하도록서면상의무조건부의지시를말한다. 3 환어음은한사람인어음작성자가다른사람인지급인에대하여어음에기재된일정한금액에 대하여어음에기재된일정한금액을일정한기일에어음상의수취인또는지시인에게지급 할것을위탁하는무조건적인지시서를말한다. 4 환어음은미래의결정된시기또는확정할수있는기간에한사람으로부터다른사람에게 서면으로서명되고이에대한수요가있을경우특정인또는그제시인, 또는소지인에대하 여해당금액을금전적으로지불하는조건없는지시서를말한다. 5 환어음은한사람이다른사람앞으로대금을지급하는자가서명하고요구시또는미래에설정된시간또는대급지급결정시기에서면상으로통보하여제시인, 또는소지인에게금전으로정한금액을무조건적으로결제하도록하여수취인또는지시인에게지급할것을약정하는무조건적인주문서를말한다. 18 정답 : 2 19/38 페이지
19. 신용장에의한환어음결제과정을순서대로바르게나열한것은? 19 2009 2011 년기출 ( ㄱ ) The L/C Issuing Bank presents the draft to the importer. ( ㄴ ) The exporter draws on the L/C Issuing Bank "Documentary Drafts" accompanied by the Bills of Lading, the Insurance Policy, the Commercial Invoices and other necessary papers in exact conformity with the terms of L/C ( ㄷ ) Against the payment or acceptance of the bill, the import obtains the shipping documents from the bank. ( ㄹ ) The Negotiating Bank dispatches the Documentary Drafts to their Correspondent Bank(L/C Issuing Bank). ( ㅁ ) Against the presentation of the Documentary Drafts to the Negotiating Bank, the exporter receives the proceeds, the net value of the bill of exchange from the Negotiating Bank. 1 ᆫ - ᆷ - ᆯ - ᆨ - ᆮ 2 ᆫ - ᆷ - ᆮ - ᆯ - ᆨ 3 ᆷ - ᆫ - ᆯ - ᆮ - ᆨ 4 ᆷ - ᆯ - ᆫ - ᆨ - ᆮ 5 ᆯ - ᆫ - ᆷ - ᆨ - ᆮ 19 정답 : 1 ㄴ ㅁ ㄹ ㄱ ㄷ 20/38 페이지
20. 영국환어음법 (Bills of Exchange Act, 1882) 에규정된환어음의방식및해석에관한내용중잘못된것을고르시오. 20 2008년기출가 ) Where a bill is payable at a fixed period after sight, the time begins to run from the following date of the acceptance if the bill be accepted, and from the date of noting or protest if the bill be noted or protested for non-acceptance or for non-delivery. 나 ) A bill may be addressed to two or more drawees whether they are partners or not, but an order addressed to two drawees in the alternative or to two or more drawees in succession is not a bill of exchange. 다 ) Where a bill is not payable to bearer, the payee must be named or otherwise indicated therein with reasonable certainty. 라 ) When a bill contains words prohibiting transfer, or indicating an intention that it should not be transferable, it is valid as between the parties thereto, but it is not negotiable. 마 ) A bill is payable to order which is expressed to be so payable or which is expressed to be payable to a particular person, and does not contain words prohibiting transfer or indicating an intention that it should not be transferable. 20 정답 : 가 ) 영국환어음법 11 조에서출제. following 을제거하면올바른문장이다. 21/38 페이지
21. 다음 Purchase Note 의내용에대한설명중틀린것을고르시오. 21 2008 년기출 This is to confirm the purchase of the following goods on the terms and conditions stated below : Article : Lysine Amino Acid Price : US $3.00/kg, CIF Hamburg Quantity : 10 M/T Parking : In Paper Bag with PE Lining of 50 kgs Shipment : During June, 2007, latest by 5 July Insurance : To be covered on I.C.C.(B) including War Risks for 10% over the invoice amount. Terms : Draft at 30 d/s under an Irrevocable Credit. Unless otherwise specified, this contract is subject to General Agreement previously exchanged. 가 ) 매수인이지불해야할대금은 CIF Hamburg 가격기준총 30,000 달러 나 ) 종이백에포장하고 50kg 씩을묶어 PE 포장 다 ) 송장가액의 10% 이상에대해전쟁위험을포함하여 ICC(B) 조건으로부보 라 ) 취소불능신용장하에서 30 일짜리기한부어음결제 마 ) 기타조건들은일반거래조건협정서에따름 21 정답 : 다 ) 송장가액의 10% 이상이아닌 110% 이상이어야한다. 22/38 페이지
22. 다음문장에서밑줄친용어가의미하는것을고르시오. 22 2008 2009 년기출 We hereby agree with the drawers, endorsers and bona fide holders of drafts drawn under this credit that such drafts will be duly honored on presentation. 가 ) Restricted L/C 나 ) Negotiation L/C 다 ) Payment L/C 라 ) Deferred Payment L/C 마 ) Usance L/C 22 정답 : 나 ) 23/38 페이지
23. 다음은거래제의서내용의일부이다. 다음 ( ) 에들어갈단어와밑줄친어구의유사한 표현을순서대로올바르게나열한것을고르시오. 23 2008 년기출 "We do business ( ) a banker's confirmed letter of credit, under which we may ( ) a draft at sight. Prices are based ( ) FOB Pusan in U.S. dollars, but we can make up CIF prices or delivery price at any port of your country, if you so desire." 가 ) on - issue - at - decide 나 ) in - draw - on - replace 다 ) on - draw - on - figure out 라 ) at - make - in - substitute 마 ) under - issue - from calculate 23 정답 : 다 ) draw a draft : 어음을발행하다. on + 거래조건, make up = figure out( 산출하다 ) 24/38 페이지
24. 다음은환어음의내용을나타내는양식이다. 1 7 에들어갈내용을순서대로바르게설명한 것을고르시오. 24 2008 2014 2006 년기출 "BILL OF EXCHANGE No. Date For 1 Place At sight of this FIRST BILL of Exchange(Second of the same tenor and date being unpaid) pay to 2 or order the sum of 3 Value received and charge the same to account of 4 Drawn under 5 L/C No. dated To. 6 7 Authorized Signature 가 ) US$100,000 - payee - full amount - beneficiary - issuing bank -drawer - drawee 나 ) Applicant - payer - US DOLLARS ONE HUNDRED THOUSAND ONLY- US$100,000 - accountee - drawee - drawer 다 ) US DOLLARS ONE HUNDRED THOUSAND ONLY - drawer -US$100,000 - beneficiary - issuing bank - drawer negotiating bank 라 ) US$100,000 - payee - US DOLLARS ONE HUNDRED THOUSAND ONLY - accountee - issuing bank - drawee - drawer 마 ) US$100,000 - payee - full amount - accountee - negotiating bank - drawer drawee 24 정답 : 라 ) 1 환어음금액 ( 숫자 ), 2 수취인, 3 환어음금액 ( 문자 ), 4 신용장개설의뢰인, 5 개설은행, 6 지급인, 7 발행인 25/38 페이지
25. 영국환어음법 (Bills of Exchange Act, 1882) 에규정된환어음에관한다음내용중잘못된것을고르시오. 25 2007년기출가 ) Where in a bill drawer and drawee are the same person, or where the drawee is a fictitious person or a person not having capacity to contract, the holder may treat the instrument, at his option, either as a bill of exchange or as a promissory note. 나 ) The drawee must be named or otherwise indicated in a bill with reasonable certainty. 다 ) A bill may be addressed to two or more drawees whether they are partners or not, and an order addressed to two drawers in the alternative or to two or more drawees in succession is also a bill of exchange. 라 ) Where a bill is not payable to bearer, the payee must be named or otherwise indicated therein with reasonable certainty. 마 ) Where the payee is a fictitious or non-existing person the bill may be treated as payable to the bearer. 25 정답 : 다 ) A bill may be addressed to two or more drawees whether they are partners or not, and an order addressed to two drawees in the alternative or to two or more drawees in succession is not a bill of exchange. 26/38 페이지
26. 영국환어음법 (Bills of Exchange Act, 1882) 에규정된환어음의유통과관련이없는것을고르시오. 26 2007년기출가 ) A bill is negotiated when it is transferred from one person to another in such manner as to constitute the transferee the holder of the bill. 나 ) A bill payable to bearer is negotiated by delivery. 다 ) A bill payable to order is negotiated by the endorsement of the holder completed by delivery. 라 ) Where the holder of a bill payable to his order transfers it for value without endorsing it, the transfer gives the transferee such title as the transferor had in the bill, and the transferee in addition acquires the right to have the endorsement of the transferor 마 ) Where any person is under obligation to endorse a bill in a representative capacity, he may not endorse the bill in such terms as to negative personal liability. 26 정답 : 마 ) Where any person is under obligation to endorse a bill in a representative capacity, he may not endorse the bill in such terms as to negative personal liability. 27/38 페이지
27. 다음중일람출급신용장에대한발행은행의확약문언으로적합한것을고르시오. 27 2007 년기출 가 ) We hereby engage that payment will be duly made at 90 days after B/L date on the condition that documents presented in conformity with the terms of this credit. 나 ) We hereby engage with drawers and/'or bona-fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation. 다 ) We hereby engage that drafts drawn in conformity with the terms of this credit will be duly accepted on presentation and duly honoured at maturity. 라 ) We hereby engage with drawers and/or bona-fide holders that drafts accepted within the terms of this credit will be duly honoured at maturity. 마 ) In reimbursement, please debit our account with you at discount time for discount charge and acceptance commissions and at maturity for the principle under advice to us. 27 정답 : 나 ) 나머지는기한부 (usance) 결제를의미하고있다. 28/38 페이지
28. 다음은신용장의일부내용을나타낸것이다. 내용중잘못된것을고르시오. 28 2007 년기출 CITIBANK P.O.Box 234, New York, N.Y. 20003, U.S.A :40A /FORM OF DOCUMENTARY CREDIT IRREVOCABLE :31C /ISSUE DATE DECEMBER 10, 2006. :31D /EXPIRY DATE/LOCATION : APRIL 30, 2007 SEOUL, KOREA :50 /APPLICANT/ACCOUNT PARTY : DUNHILL CO., LTD, NEW YORK :59 /BENEFICIARY : HANKOOK INDUSTRIES, INC, P.O. BOX 1915, SEOUL,KOREA :41D /AVAILABLE WITH/BY : CITIBANK, SEOUL,:KOREA ONLY BY NEGOTIATION :42C /DRAFT AT : SIGHT :42D /DRAWEE : CITIBANK P.O.BOX 234, NEW YORK 20003, U.S.A. :43P /PARTIAL SHIPMENTS : PERMITTED :43T /TRANSSIHPMENT : NOT PERMITTED :44B /FOR TRANSPORTATION TO : NEW YORK, :44C /LATEST DATE OF SHIPMENT : APRIL 15, 2007 :45 /DESCRIPT10N OF GOODS/SERVICES : 7,500 KGS. NYLON FILAMENT YARN 70D/24F SEMI DULL RAW WHITE AT USD 3.65/KG. :46 /DOCUMENTS REQUIRED : FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPARED NOTIFY APPLICANT. :48 /PERIOD FOR PRESENTATION OF DOCUMENTS : DOCUMENTS MUST BE PRESENTED TO THE NEGOTIATING BANK WITHIN 21 DAYS AFTER SHIPMENT DATE BUT NOT LATER THAN EXPIRY DATE OF CREDIT :49 /CONFIRMATION : WITHOUT 28 정답 : 나 ) 4 월 13 일에선적하고 20 일후에서류를제시하면 31D 에서신용장유효기일 4 월 30 일을넘기기때문에은 행은수리하지않는다. 29/38 페이지
가 ) The L/C is a restricted credit. 나 ) If the shipment is made on April 13, 2007, Beneficiary can present the documents for negotiation after 20 days thereafter as the L/C permits presentation of document within 21 days after shipment date. 다 ) Drafts drawn and negotiated in conformity with the terms of the credit will be duly honored on presentation by CITIBANK. 라 ) The beneficiary can ship the goods more than one time within the shipment date. 마 ) CFR terms can be used in this credit. 30/38 페이지
29. Choose the one that incorrectly describe the following bill of exchange. 29 2006 2014 2008 년기출 "BILL OF EXCHANGE No. JR-2345 TOKYO, JAPAN APRIL 27, 2006 FOR CAN$10,275.00 At 60 days after sight on the FIRST bill of exchange(second of the same tenor and date being unpaid) pay to Japan International Bank or order the sum of CANADA DOLLAR TEN THOUSAND TWO HUNDRED AND SEVENTY-FIVE ONLY. Value received and charge the same to account of VP INTERCANADA, LTD. Drawn under Bank of Canada. L/C No. 345 dated March 18, 2006 TO : Bank of Canada Toronto Canada HPK Trading Co,Ltd. Hiroshima Honda Hiroshima Honda, President 가 ) The drawer of this B/E is HPK Trading Co. Ltd. 나 ) The drawee of this B/E is VP INTERCANADA, LTD. 다 ) The issuing bank under this B/E is Bank of Canada 라 ) Japan International Bank is supposed to pay to the HPK Trading Co. Ltd. 마 ) This B/E is negotiable by endorsement. 29 정답 : 나 ) 환어음의지급인은 Bank of Canada 이다. 31/38 페이지
30. 다음은신용장에나타나는문구의일부이다. ( ) 안에들어가기에적합하지않은것은? 30 2006 년기출 Credit available with... by ( ) 가 ) sight payment 나 ) collection 다 ) acceptance 라 ) negotiation 마 ) deferred payment 31. 다음중환어음 (Bill of Exchange) 에나타나는문구로서적절하지않은것을고르시오. 31 2006 년기출 가 ) At sight 나 ) Pay to the order of XXX Bank 다 ) Value received 라 ) Charge the same to account of 마 ) Notify Party 30 정답 : 나 ) 31 정답 : 마 ). Notify Party 는착화통지처로서운송서류에기재되는내용이다. 32/38 페이지
32. 다음설명에적합한용어를고르시오. 32 2006 년기출 The person or organization to whom a check or draft or note is made payable. 가 ) acceptor 나 ) payee 다 ) drawee 라 ) accountee 마 ) payer 32 정답 : 나 ) 수표나어음에서대금을지급받을자를수취인 (Payee) 라고한다.. 33/38 페이지
33. 다음은화환신용장 (documentary L/C) 에의한거래절차를나열한것이다. 순서를바르게 나열한것은? 33 2006 년기출 A : The importer asks their bank to issue a letter of credit in favor of the exporter. B : The exporter draw a bill of exchange on the confirming bank, and present the shipping documents. The bank pay the exporters against the bill and then sends the shipping document to the issuing bank. C : The importer's bank asks a bank in the seller's country to advise the seller that a letter of credit has been issued in their favor D : The exporter despatch the consignment to the importers and obtain the shipping documents from the shipping company. I : The issuing bank checks the documents and pay the confirming bank F : The issuing bank releases the shipping document to the importers and debits their account. G : The importer collect the consignment by presenting the shipping 가 ) A-B-C-D-I-F-G 나 ) A-C-D-B-I-F-G 다 ) A-B-C-D-F-G-I 라 ) A-C-D-B-F-G-I 마 ) A-D-C-B-I-G-F 33 정답 : 나 ) A-C-D-B-I-F-G 34/38 페이지
34. 다음은어느한곳이잘못되어있는신용장의일부이다. 다음중이를바르게고친것은? 34 2006 년기출 Date of Issue : April 23, 2006 Date of Expiry: May 5, 2006 Place of Expiry: Seoul Advise Thru : Chase Manhattan Bank 143 Changkyo-dong, Choong-ku Seoul 100-220 Republic of Korea Beneficiary : Korea Furniture Co., Inc. 134 Seocho-dong, Seocho-ku, Seoul 130-070 Republic of Korea For Account of: Westerly Furniture Co., Inc 1250 Park Avenue New York, NY 10020 Amount : US $20,000,000 Not to Exceed Purchase Term : FOB New York Draft : Drawn on Chase Manhattan Bank, Seoul for 100.00 Percent of Invoice Value at 30 days After Sight documents to the shipping company. 가 ) Date of Issue 가 May 5 이후가되어야한다. 나 ) Place of Expiry 가 New York 이어야한다. 다 ) Advise Thru 가 New York 의어느은행이어야한다. 라 ) Purchase Term 이 FOB Incheon 이되어야한다. 마 ) Draft drawn on 이 Chase Manhattan Bank, New York 이어야한다. 34 정답 : 라 ) FOB 뒤에는선적항이와야한다. 이거래에서매도인은한국, 매수인은미국. 35/38 페이지
35. 다음내용은무엇을설명하고있는지고르시오. 35 2006 년기출 They are often called non-performing letters of credit because they are only used if the collection on a primary payment method is past due. They can be used to guarantee repayment of loans, fulfillment by subcontractors, and securing the payment for goods delivered by third parties. 가 ) Transferable Credit 나 ) Red Clause Credit 다 ) Baby Credit 라 ) Standby Credit 마 ) Revolving Credit 36. 다음설명에해당하는용어를고르시오. 36 2006 년기출 The act of a person who is the holder of a negotiable instrument in signing his or her name on the back of that instrument, thereby transferring title or ownership. 가 ) application 나 ) endorsement 다 ) compensation 라 ) confirmation 마 ) collection 35 정답 : 라 ) 보증신용장에대한설명이다. 36 정답 : 나 ) 배서 (endorsement) 에대한설명이다. 36/38 페이지
37. 다음대금결제관련용어의정의중에서틀리게설명된것을고르시오. 37 2005 년기출 가 ) remitting bank : a bank to which the principal has entrusted the handling of a collection 나 ) advising bank : a bank to notify the credit to the beneficiary 다 ) beneficiary : a party who becomes the drawer of the draft 라 ) applicant : on who requests his bank to issue an L/C 마 ) accountee : another name for the beneficiary of a documentary credit 38. 다음문장의내용을가장잘나타낸것을고르시오. 38 2004 년기출 This type of L/C needs not draft, which instead calls for payment by a demand. If conforming documents are presented, the issuer normally sends a letter or executes a document notifying the beneficiary that it will honor at a specified date. The operation of this L/C is strikingly similar to that of an acceptance credit. 가 ) Sight L/C 나 ) Deferred Payment L/C 다 ) Usance L/C 라 ) Acceptance L/C 마 ) Payment L/C 37 정답 : 마 ) acoountee( 채무자 ) 38 정답 : 나 ) 환어음발행없이기한부로이용가능한것은연지급신용장이다. 37/38 페이지
39. 다음은매입신용장하에서발행된기한부환어음의문언의일부이다. 빈칸에들어갈신용장의 당사자중실무적으로가장적합한것은? 39 2004 년기출 "At 180 days after sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) pay to ( ) or order the sum of." 가 ) The Ace Company Trading Co., inc.(applicant) 나 ) The Duo Trading Co., Ltd.(Beneficiary) 다 ) The Bank of America(Issuing Bank) 라 ) The Korea Exchange Bank(Negotiating Bank) 마 ) CitiBank(Confirming Bank) 39 정답 : 라 ) 매입신용장에서지급인은개설은행, 수취인은매입은행으로개설되는것이일반적. 38/38 페이지