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2005年6月单证缮制与操作及参考答案

2005年6月《国际商务单证实务》思考练习题(二)

《国际商务单证缮制与操作》

一、单证改错

1、资料:卖方:Great Wall Trading Co. 买方:TTC.Co 成交条件:CIF TOKYO

合同号:GWT0503X 信用证规定的交货期:不晚于2005-5-30 信用证效期:2005-6-15要求:根据已知资料和惯例,改正你认为错误的单据签发日期

单据名称原签发日期正确的签发日期出口货物许可证2005年5月30日

商业发票2005年5月31日

装箱单2005年5月23日

商业汇票2005年5月23日

原产地证明2005年5月31日

出口商检证书2005年5月31日

出口货物保险单2005年6月1日

直达海运提单2005年5月31日

出口货物报关单2005年5月31日

装船通知2005年5月31日

2、资料:

托收方式首次提示日承兑日付款日交单日D/P at sight3月8日3月9日3月10日3月10日

3月8日3月7日4月6日4月6日D/P at 30 days after

sight

D/P at 45 days after

3月8日3月7日4月21日4月21日sight

要求:根据已知资料和惯例,将你认为应改正的日期填在下列表格

托收方式首次提示日承兑日付款日交单日D/P at sight3月8日

D/P at 30 days after

3月8日

sight

3月8日

D/P at 45 days after

sight

二、审证

根据下面的销售合同审核信用证。

售货合同

SALES CONTRACT

卖方:GREAT WALL TRADING CO.,LTD.

Sellers: Contract No.: GW2005X06

Date: 2004.4.22

地址: Signed at: NINGBO Address:RM201,HUASHENG BUILDING,NINGBO,P.R. CHINA.

Fax: 0574-********

Buyers: F.T.C CORP.

Address: AKEDSANTERINK AUTO P. O. BOX. 9. FINLAND

Fax:

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

(1)货号、品名及规格Name of Commodity and specifications (2)数量

Quantity

(3)单

Unit

(4)单价

Unit Price

(5)金额

Amount

HALOGEN FITTING W500

10% more or less both in amount and quantity allowed 9600PCS PC CIF HELSINKI

USD 3.80/PC

USD36

480.00 Total Amount USD36

480.00

(6)Packing: CARTON (7) Delivery From NINGBO to HELSINKI

(8) Shipping Marks: N/M (9) Time of Shipment: Within 30 days after receipt of L/C. allowing transhipment and partial shipment.

(10) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before MAY 1, 2004 and to remain valid for negotiation in China until the 15th days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA NINGBO BRANCH. ALL banking Charges outside China (the mainland of China) are for account of the Drawee.

(11) Insurance: To be effected by Sellers for 110% of full invoice value covering F. P. A up to HELSINKI To be effected by the buyers.

(12) Arbitration: All dispute arising from the execution of or in connection with this

contract shall be

settled amicable by negotiation. In case of settlement can

be reached through negotiation

the case shall then be submitted to China International

Economic & Trade Arbitration

Commision. In Shenzhen (or in Beijing) for arbitration in

act with its sure of procedures. The

arbitral award is final and binding upon both parties for

setting the Dispute. The fee, for

arbitration shall be borne by the losing party unless

otherwise awarded.

The Seller GREAT WALL TRADING CO.,LTD The Buyer ALICE

马丁

Issue of Documentary Credit

Issuing Bank : METITABANKLTD., FINLAND.

Doc. Credit NO : REVOCABLE

Credit Number : LRT9802457

Date of Issue : 040428

Expiry :Date 040416 Place FINLAND

Applicant F. T. C. CO.

AKEKSANTERINK AUTO

P. O. BOX 9, FINLAND

Beneficiary :GREAT WALL TRADING CO., LTD.

RM201,HUASHENG BUILDING,NINGBO, P. R. CHINA

Amount :USD 3 648.00 (SAY U.S. DOLLARS THIRTY SIX

THOUSAND FOUR HUNDERD AND EIGHT ONLY)

Available with/by :ANY BANK IN ADVISING COUNTRY

BY NEGOTIATION

Draft at…:DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE Partial Shipments :NOT ALLOWED

Transhipment :ALLOWED

Loading in Charge :NINGBO

For Transport to : HELSINKI

Shipment Period : AT THE LATEST MAY 30, 2004

Descrip. of Goods : 960PCS OF HALOGEN FITTING W500, USD6.80 PER PC

AS PER SALES CONTRACT GW2005M06 DD 22,4,2004

CIF HESINKI

Documents required :* COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES

* PACKING LIST IN 2 COPIES

* FULL SET OF CLEAN ON BOARD MARINE BILLS OF

LADING, MADE OUT TO ORDER, MARKED “FREIGHT

PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE)

* GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING

GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT AUTHORITIES

* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR

RISKS OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 120 PCT OF CIF—VALUE.

* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER

SHIPMENT ADVISING NUMBER OF PACKAGES, GROSS & NET WEIGHT,

VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE. Presentation Period :6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT Confirmation : WITHOUT

INSTRUCTIONS :THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON ECEIPT OF THE DRAFTS AND DOCUMENTS INORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

经审核以上信用证存在的问题如下:

《国际商务单证缮制与操作》

一、单证改错

1、

单据名称原签发日期正确的签发日期出口货物许可证2005年5月30日2005年5月25日商业发票2005年5月31日2005年5月26日

装箱单2005年5月23日2005年5月26日

商业汇票2005年5月23日2005年6月4日

原产地证明2005年5月31日2005年5月28日

出口商检证书2005年5月31日2005年5月28日

出口货物保险单2005年6月1日2005年5月29日

直达海运提单2005年5月31日2005年5月30日

出口货物报关单2005年5月31日2005年5月29日装船通知2005年5月31日2005年5月30日

2、

托收方式首次提示日承兑日付款日交单日D/P at sight3月8日———3月8日3月8日

3月8日3月8日4月7日4月7日

D/P at 30 days after

sight

3月8日3月8日4月22日3月8日

D/P at 45 days after

sight

二、审证(参考答案要点)

(在实际业务中,信用证的开立以合同和相关惯例为依据。信用证的审核需要通知行和受益人共同完成,但各有侧重。本题主要考察受益人根据合同和《UCP500》对信用证的审核。)经审核,信用证存在以下问题:

(1)根据合同,信用证应为不可撤销的、保兑信用证,而不应为可撤销信用证。

(2)信用证有效期不应早于信用证的开立日期,在一般情况下,信用证有效期应在信用证规定的最迟装运日期后10—15天。

(3)信用证的到期地点不应在芬兰,而应在中国。因为如果信用证的到期地点不在受益人所在地,则意味着受益人的全套单据必须在这个时间之前到达国外银行柜台,这对受益人不利。

(4)开证申请人的名称和地址与合同不符。开证申请人名称应为“F.T.C. CORP.”,而不是“F.T.C. CO.”。地址有拼写错误,应为“AKEDSANTERINK”,而不是“AKEKSANTERINK”。

(5)信用证金额(小写)与合同不符,应为“USD36480.00”。信用证金额大小写不一致。

(6)根据合同,应使用即期汇票,而不是远期汇票。

(7)信用证规定禁止分批装运与合同矛盾。

(8)信用证中货物数量与合同不符。应为“9600PCS”,而不是“960PCS”。

(9)信用证中货物单价与合同不符。应为“USD3.80/PC”,而不是“USD6.80/PC”。

(10)信用证中显示的合同号与合同不符。应为“GW2004X06”,而不是“GW2004M06”。

(11)贸易术语后面目的港名拼写错误。应为“HELSINKI”,而不是“HESINKI”。

(12)要求投保的险别与合同不符。应投保“平安险”,而不是“一切险加战争险”。

(13)投保加成高于合同约定。应为“110%”,而不是“至少120%”。

(14)应注意到信用证金额和数量前面都没有“约”字,也就是说,合同金额和数量允许的10%溢短幅度并不能完全实现。

2005年6月《国际商务单证实务》思考练习题(三)

《国际商务单证缮制与操作》

三、根据以下制单资料,缮制相关单证

(一)资料:

1、客户名称地址:AL.BALOUSHI TRADING EST JEDDAH.

2、付款方式:20%T/T BEFORE SHIPMENT AND 80% D/P AT SIGHT

3、装运信息:指定APL承运,装期:2005.04.29;

起运港:NINGBO,目的港:JEDDAH

4、价格条款:CFR JEDDAH

5、唛头:ROYAL

05AR225031

JEDDAH

C/N:1-460

6、货物描述:

P.P INJECTION CASES 14”/22”/27”/31”230SET@USD42.00/SET USD9660.00

P.P INJECTION CASES 14”/19”/27”/31”230SET@USD41.00/SET USD9430.00

(中文品名:注塑箱四件套)

7、装箱资料:

箱号货号包装件数毛重(KGS) 净重(KGS) 体积

1-230 ZL0322+BC05 CTNS 230 18.5/4255 16.5/3795 34M3

1-230 ZL0319+BC01 CTNS 230 18.5/4255 16.5/3795 34M3

8、合同号:05AR225031 签订日期:2005年3月30日

9、商业发票号:AC05AR031

要求:根据以上资料制作汇票、商业发票、装箱单

(1)缮制汇票

BILL OF EXCHANGE

凭不可撤消信用证

Drawn Irrevocable L/C

Under No.

日期

Date 支取 Payable With interest @ % 按息付款

号码汇票金额宁波

No. Exchange for Ningbo

见日后(本汇票之副本未付)付交

票 sight of this FIRST of Exchange (Second of

at Exchange

Being unpaid)Pay to the order of 金额

the sum of

此致GREAT WALL TRADING CO.,LTD To

李力

(2)缮制商业发票

长城贸易有限公司

GREAT WALL TRADING CO.,LTD.

Room 201,HUASHENG BUILDING, NINGBO,P.R.CHINA

TEL:0574-******** FAX:24691619 COMMERCIAL INVOICE

TO: INVOICE NO.:______

INVOICE

DATE: ________

S/C NO.: _______

S/C DATE: ______

Marks and Numbers Number and kind of package

Dscription of goods

Quantity Unit Price Amount

Total:

SAY

TOTAL:

GREAT WALL TRADING CO.,LTD.

李力

(3)缮制装箱单

长城贸易有限公司

GREAT WALL TRADING CO.,LTD.

Room 201,HUASHENG BUILDING, NINGBO,P.R.CHINA

TEL:0574-******** FAX:24691619

PACKING LIST

TO: INVOICE NO.:______

INVOICE

DATE: __________

S/C NO.: ________

FROM: _________________________TO: ________________________

Letter of Credit No.: _______________Date of Shipment:______________

Marks and Numbers

Number and kind of

package

Description of goods

Quantity PACKAGE G.W.N.W.Meas

Total:

SAY TOTAL:

(二)资料:我国广东省机械进出口公司向荷兰罗纳因贸易公司出口不锈钢铲头12000件,每件

9.60美元,CIF鹿特丹、纸箱包装,每箱12件。合同规定投保一切险和战争险,运输标志为:

F.V.

ART NO=9099

ROTTERDAMI

NOS: 1-1000

该货物于2002年3月20日在广州装“东方”号轮运往鹿特丹

商业发票号:NM134

合同号:05MP561009

信用证号:T-027651

要求:根据以下条件填制下列保险单

中国人民保险公司广州市分公司

The People’s Insurance Company of China GUANG ZHOU Branch

总公司设于北京一九四九年创立

Head Office Beijing Established in 1949

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

发票号(INVOICE NO.) 保单号次 PLC876

合同号(CONTRACT NO.) POLICY NO.

信用证号(L/C NO.)

被保险人:

Insured:

中国人民保险公司(以下简称本公司)根据被保险人的要求,由被保险人向本公司缴付约定的保险费,按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险,特立本保险单。

THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF

CHINA(HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.

标记MARKS&NOS 包装及数量

QUANTITY

保险货物项目

DESCRIPTION OF GOODS

保险金额

AMOUNT INSURED

总保险金额

TOTAL AMOUNT INSURED: __________________________________________________

保启运日期装载运输工具:

费AS ARRANGED DATE OF COMMENCEMENT:_______PER CONVEYANCE: Pessession V16

自经至

FROM:____________________VIA________________________TO__________________

承保险别:

CONDITIONS:

所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交保单正本(本保险单共有_________份正本)及有关文件。如一份正本已用于索赔,其余正本自动失效。

IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CL AIMS, IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN_________ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.

中国人民保险公司广州市分公司

The People’s Insurance Company of China Guangzhou Branch 赔款偿付地点

CLAIM PAYABLE AT_________________________ 王天华

出单日期

Authorized Signature

ISSUING DATE__________________________

地址(ADD):中国广州黄河路112号电话 ( TEL ):(020)86521049

地址(ADD):邮编(POST CODE):518000 传真(FAX):(020)84404593

《国际商务单证缮制与操作》

三、根据已知资料缮制单据

(一)缮制汇票、商业发票、装箱单

(1)汇票

BILL OF EXCHANGE

凭不可撤销信用证

Drawn Irrevocable L/C Under CONTRACT NO.05AR225031 FOR COLLECTION No.

日期

Date MAY 5,2005 支取 Payable With interest @ % 按息付款

号码汇票金额宁波

No. AC05AR031 Exchange for USD15,272.00 Ningbo

见日后(本汇票之副本未付)付交

票 sight of this FIRST of Exchange (Second of

at D/P * * ** * * * * Exchange

Being unpaid)Pay to the order of BANK OF CHINA NINGBO BRANCH

金额

the sum of U.S.DOLLARS FIFTEEN THOUSAND TWO HUNDRED AND SEVENTY TWO ONLY

此致GREAT WALL TRADING CO.,LTD.

To:AL.BALOUSHI TRADING EST JEDDAH.

李力

(2)商业发票

长城贸易有限公司

GREAT WALL TRADING CO.,LTD.

Room 201 HUASHENG BUILDING NINGBO P.R.CHINA

TEL: 0574-******** FAX: 24691619

COMMERCIAL INVOICE

TO: AL.BALOUSHI TRADING EST JEDDAH. INVOICE NO.:AC05AR031

INVOICE DATE:APR.25,2005

S/C NO.:05AR225031

S/C DATE:MAR.30,2005

MARKS AND NUMBERS NUMBER AND KIND OF

PACKAGE

QUANTITY UNIT PRICE AMOUNT

DESCRIPTION OF GOODS

ROYAL

05AR225031 JEDDAH

C/N:1-460 P.P INJECTION CASES

14〞/22〞/27〞/31〞

ART NO.:ZL0322+BC05

14〞/19〞/27〞/31〞

ART NO.:ZL0319+BC01

460 CARTONS OF ONE SET

EACH

230SET

230SET

CFR JEDDAH

USD42.00/SET

USD41.00/SET

USD9660.00

USD9430.00 TOTAL:460SET USD19,090.00

SAY TOTAL: U.S. DALLARS NINETEEN THOUSAND AND NINETY ONLY

GREAT WALL TRADING CO.,LTD.

李力

(3)装箱单

长城贸易有限公司

GREAT WALL TRADING CO.,LTD.

Room 201 HUASHENG BUILDING NINGBO P.R.CHINA

TEL: 0574-******** FAX: 24691619

PACKING LIST

TO: AL.BALOUSHI TRADING EST JEDDAH. INVOICE NO.:AC05AR031

INVOICE DATE:APR.25,2005

S/C NO.:05AR225031

FROM: NINGBO TO: JEDDAH BY APL LETTER OF CREDIT NO.: DATE OF SHIPMENT: APR.29,2005

MARKS AND NUMBER AND KIND OF QUANTITY PACKAGE G.W. N.W. MEA

NUMBERS PACKAGE

DESCRIPTION OF GOODS

S.

ROYAL

05AR225031 JEDDAH

C/N:1-460 P.P INJECTION CASES

14〞/22〞/27〞/31〞

ART NO.:ZL0322+BC05

14〞/19〞/27〞/31〞

ART NO.:ZL0319+BC01

460 CARTONS OF ONE SET

EACH

230SET

230SET

230CTNS

230CTNS

18.5/4255

KGS

18.5/4255

KGS

16.5/

3795

KGS

16.5/

3795

KGS

34M3

34M3

TOTAL:460SET 460CTNS 8510KGS 7590KGS 68M3

SAY TOTAL:FOUR HUNDRED AND SIXTY CARTONS ONLY

(二)缮制保险单

中国人民保险公司广州市分公司

The People’s Insurance Company of China Guangzhou Branch

总公司设于北京一九四九年创立

Head Office Beijing Established in 1949

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

发票号(INVOICE NO.) NM134保单号次 PLC876

合同号(CONTRACT NO.) 05MP561009 POLICY NO.

信用证号(L/C NO.) T-027651

被保险人:

INSURED: GUANGDONG MACHINERY IMPORT & EXPORT CORP.

中国人民保险公司(以下简称本公司)根据被保险人的要求,由被保险人向本公司缴付约定的保险费,按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险,特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA(HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.

标记MARKS&NOS 包装及数量

QUANTITY

保险货物项目

DESCRIPTION OF GOODS

保险金额

AMOUNT INSURED

F.V.

ART NO=9099

ROTTERDAM

NOS:1-1000

1000CTNS STAINLESS SCOOP USD126,720

总保险金额

TOTAL AMOUNT INSURED: SAY U.S.DOLLARS ONE HUNDRED AND TWENTY SIX THOUSAND SEVEN HUNDRED AND TWENTY ONLY

保启运日期装载运输工具:

费AS ARRANGED DATE OF COMMENCEMENT: MAR.20,2002 PER CONVEYANCE: Pessession V16

自经至

FROM: GUANGZHOU VIA_______________________________TO ROTTERDAM

承保险别:

CONDITIONS: FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER OMCC OF CIC 1/1/1981

所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交保单正本(本保险单共有_3 份正本)及有关文件。如一份正本已用于索赔,其余正本自动失效。

IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVE N TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.

中国人民保险公司广州市分公司

The People’s Insurance Company of China Guangzhou Branch 赔款偿付地点

CLAIM PAYABLE AT:ROTTERDAM IN USD 王天华

出单日期

Authorized Signature ISSUING DATE: MAR.19,2002

地址(ADD):中国广州黄河路112号电话 ( TEL ):(020)86521049

地址(ADD):邮编 ( POST CODE ):518000 传真 ( FAX ):(020)84404593

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