外贸单证实务 审证制单实训.docx
《外贸单证实务 审证制单实训.docx》由会员分享，可在线阅读，更多相关《外贸单证实务 审证制单实训.docx（13页珍藏版）》请在冰豆网上搜索。
外贸单证实务审证制单实训
工作任务2审核信用证
根据售货确认书审核信用证，并指出需要向买方提出修改的地方和并回答问题。
售货合同：
SALESCONFIRMATION
S/CN0.：
10GSSC0226
DATE：
Feb26，2010
SIGNEDAT：
GUANGZHOU,CHINA
TheSellers：
GuangzhouStarsInternationalTradingCo.，Ltd
Address：
No.3××ZhongshanRoad，Guangzhou510×××，P.RChina
TheBuyers：
YOYINC.
Address：
NO.6××STONESTREET,BARCELONA,SPAIN
ThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandbuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow：
NameofCommodity&specifications
ArtNo.
Quantity
UnitPrice
Amount
SWANBRANDVACUUMFLASK
S-1362350ML
S-1282500ML
S-1282750ML
1200PCS
2000PCS
2400PCS
CIFBARCELONA
USD7.00/PC
USD7.80/PC
USD13.00/PC
USD8,400.00
USD15,600.00
USD31,200.00
USD55200.00
TotalAmount（inwords）：
SAYUSDOLLARSFIFTYFIVETHOUSANDTWOHUNDREDONLY.
TermsofPacking：
TOBEPACKEDINCARTONSOF20PCSEACHONLY,TOTAL280CARTONS
TermsofShipment：
FROMYANTIANPORT,CHINATO BARCELONA,SPAIN.
TOBEEFFECTEDDURINGMAY,2010，WITHPARTIALSHIPMENTALLOWEDANDTRANSSHIPMENTALLOWED.
TermsofPayment：
THEBUYERSHOULDOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLELETTEROFCREDITPAYABLEATSIGHTFOR100%OFTOTALCONTRACTVALUETOREACHTHESELLERAT30DAYSBEFORETHEMONTHOFSHIPMENTANDVALIDFORNEGOTIATIONINCHINAUNTILTHE21thDAYAFTERTHEDATEOFSHIPMENT.
TermsofInsurance：
TOBEEFFECTEDBYTHESELLERFOR110%OFTHEINVOICEVALUECOVERINGINSTITUTECARGOCLAUSES（A）ASPERI.C.CDATED1/1/1982.
Thecontractismadeoutintwooriginalcopies，onecopytobeheldbyeachparty.
Confirmedby：
THESELLERTHEBUYER
GuangzhouStarsInternationalTradingCo.，LtdYOYINC.
王蔚JOE
信用证：
27SEQUENCEOFTOTAL:
1/1
40AFORMOFDOCUMENTARYCREDIT:
IRREVOCABLE
20DOCUMENTARYCREDITNUMBER:
CA2S2971734
31CDATEOFISSUE:
100418
31DEXPIRY:
DATE100628PLACE:
SPAIN
50APPLICANT:
YOYINC.
6××STONESTREET,BARCELONA,SPAIN
59BENEFICIARY:
GUANGZHOUSTARSINTERNATIONALTRADINGCO.,LTD
ZHONGSHANROADNO.3××
GUANGZHOU,P.R.CHINA
32BDCAMT:
EUR55200,00
41DAVAILABLEWITH…BY…ADVISINGBANKONLY
BYNEGOTIATION
42CDRAFTSAT…30DAYSAFTERSIGHT
42DDRAWEE:
ISSUINGBANK
43PPARTIALSHIPMENT:
NOTALLOWED
43TTRANSHIPMENT:
NOTALLOWED
44ALOADING/DISPATCHAT/FROM:
YANTIANPORT，CHINA
44BFORTRANSPORTATIONTO…:
BARCELONA,SPAIN
44CLATESTDATEOFSHIPMENT:
100601
45ADESCRIPTIONOFGOODS/SERVICES:
SWANBRANDVACUUMFLASK
ASPERSCNO.10GSSC0326DATEDFEB26，2010
CFRBARCELONA（INCOTERMS2000）
46ADOCUMENTSREQUIRED:
1.MANUALLYSIGNEDCOMMERCIALINVOICEIN3COPIES
2.FULLSET（INCLUDING3NON-NEGOTIABLECOPIES）OFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,MARKED“FREIGHTCOLLECT”NOTIFYINGTHEAPPLICANT.
3.ORIGINALPACKINGLISTANDTWOCOPIESISSUEDBYTHEBENEFICIARY.
4.ORIGINALGSPFORMACERTIFICATEOFORIGINONOFFICIALFORMISSUEDBYATRADEAUTHORITYORGOVERNMENTBODY.
5.INSURANCEPOLICIESORCERTIFICATESINDUPLICATE,ENDORSEDINBLANKFOR120PCTOFINVOICEVALUECOVERINGINSTITUTECARGOCLAUSES（B）ASPERI.C.CDATED1/1/1982.
6.BENEFICIARY’SCERTIFICATECERTIFYINGTHATONESETOFCOPIESOFSHIPPINGDOCUMENTSHASBEENSENTTOAPPLICANTWITHIN7DAYSAFTERSHIPMENT.
47AADDITIONALCONTITIONS:
DOCUMENTSARENOTTOBEPRESENTEDPRIORTO15DAYSAFTERSHIPMENT．
DRAFTS／DOCUMENTSMUSTBEDRAWNATTENORSTATEDABOVE．
ANADDITIONALCHARGEMAYBELEVIEDFORPRESENTATIONSONOVERDRAWN／EXPIREDCREDITS．
71BDETAILSOFCHARGES:
ALLBANKINGCHARGESOUTSIDETHEOPENINGBANKAREFORBENEFICIARY’SACCOUNT
48PERIODFORPRESENTATIONSDOCUMENTSMUSTBEPRESENTEDFORNEGOTIATIONWITHIN5DAYSAFTERBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFTHISCREDIT.
49CONFIRMATIONINSTRUCTION:
WITHOUT
57DADVISETHROUGH:
BANKOFCHINA,GUANGDONGBRANCH.
No.197DONGFENGROAD,GUANGZHOUCITY
72BKTOBKINFO:
DOCUMENTSTOBEDESPATCHEDBYCOURIERSERVICEINONELOTTOSTANDARDCHARTEREDBANK.BARCELONABRANCH,1055WESTGEORGIASTREET,BARCELONA,SPAIN.
1、经审核信用证存在的问题如下：
2、回答以下问题
（1）这一份信用证是由哪一当事人申请，并由哪一家银行在什么时候开出的？
（2）受益人应该在什么时间内，在什么地方向哪一家交单？
（3）受益人应该向开证行指定银行提交哪些单据？
（按照信用证说明单据的种类和份数）
得分
评卷人
二、根据第一道题中修改后的信用证和补充资料缮制全套交单结汇单据。
（60分）
补充资料：
货物明细
商品品名：
SWANBRANDVACUUMFLASK
货号
数量
单价
包装方式
包装种类
毛重
净重
尺码（
S-1362350ML
1200PCS
USD7.00
20
CTNS
8.0kg
7.0kg
40×33×24.5cm
S-1282500ML
2000PCS
USD7.80
20
CTNS
9.0kg
8.0kg
40×33×30cm
S-1282750ML
2400PCS
USD13.00
20
CTNS
14.5kg
12.5kg
47×38×32.5cm
发票号码：
GSINV0226发票日期：
2010年4月20日
装运船名：
CHANGQING航次：
V.118
提单号码：
COS673549提单日期：
2010-05-31
H.S.CODE：
96170010
REFERENCENO.：
201052109
原产地标准：
“P”
运输标志由卖方按标准化运输标志设计。
1、装箱单
装箱单
PackingList
1.出口商Exporter
3.装箱单日期PackingListDate
2.进口商Importer
4.合同号ContractNo.
5.信用证号L/CNo.
6.发票日期和发票号InvoiceDateandNo.
7.运输标志和集装箱号
Shippingmarks；ContainerNo.
8．包装类型及件数；商品编码；商品描述
Numberandkindofpackages；CommodityNo.；Commoditydescription
9.毛重kg
Grossweight
10.净重kg
Netweight
11.体积m3
Cube
TotalPackages（inwords）：
12.出口商签章
2、商业发票
商业发票
CommercialInvoice
1.Exporter
4.InvoiceDateandNo.
5.ContractNo.
6.L/CNo.
2.Importer
7.Country/regionoforiginof
8.Trademode
3.Transportdetails
9.Termsofdeliveryandpayment
10.Shippingmarks：
ContainerNo.
11．Numberandkindofpackages；CommodityNo.；Commoditydescription
12.Quantity
13
UnitPrice
14.
Amount
15.Totalamount（infigureandword）
16.Sign
3、普惠制产地证FORMA
ORIGINAL
1．Goodsconsignedfrom（Exporter'sbusinessnameAndress，country）
ReferenceNo．G09442XC24490619
GENERALIZEDSYSTEMOFPREFERENCES
CERTIFICATEOFORIGIN
（CombinedDeclarationandCertificate）
FORMA
IssuedinTHEPEOPLE’SREPUBLICOFCHINA
2.Goodsconsignedto（Consignee'sname，address，county）
（Country）
SeeN0tesoverleaf
3．Meansoftransportandroute（asfarasknown）
4．Forofficialuse
5．Item
number
6．Marksandnumbersofpackages
7．Numberandtypeofpackages，descriptionofgoods
8.Origincriterion
（seeNotesoverleaf）
9．Grossweightorotherquantity
10．Numberanddateofinvoices
11．Certification
Itisherebycertified，onthebasisofcontrolcarriedout，thattheDeclarationbytheexporteriscorrcet．
Placeanddate，signatureandstampofcertifyingauthority
12.DeclarationbytheExporter
TheundersignedherebydeclaresthattIleabovedetailsandstatementarecorrect；thatallthegoodswereproducedin
（Country）
andthattheycomplywiththeoriginrequireents
specmedforthesegoodsintheGeneralizedSystemof
Preferencesforthegoodsexportedto
（ImportingCountry）
P1aceanddate，signatttre0fauthorisedsignatory
4、保险单
中保财产保险有限公司
Thepeople’sinsurance（Property）CompanyofChina,Ltd.
发票号码保险单号次
InvoiceNo.PolicyNo.
海洋货物运输保险单
MARINECARGOTRANSPORTATIONINSURANCEPOLICY
被保险人：
Insured:
中保财产保险公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。
ThispolicyofInsurancewitnessthatThePeople’sInsurance（Property）CompanyofChina,Ltd．（hereinaftercalled“TheCompany”）,attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.
货物标记
MarksofGoods
保险货物项目
DescriptionofGoods
包装单位数量
PackingUnitQuantity
保险金额
AmountInsured
承保险别
Conditions:
总保险金额：
TotalAmountInsured:
．
保费asagreed载运工具开航日期
Premium．ASARRANGEDPerconveyanceS.S．Slg.Onorabt．
起运港经目的港
FromVIATo
所保货物，如发生本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，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。
如一份已用于索赔，其余正本则自动失效。
IntheeventoflossordamagewhichmayresultinaclaimunderthisPolicy,immediatenoticemustbegiventotheCompany’sagentasmentionedhereunder.Claims,ifany,oneoftheOriginalPolicywhichhasbeenissuedinOriginal（s）togetherwiththerelevantdocumentsshallbesurrenderedtotheCompany,ifoneoftheOriginalPolicyhasbeenaccomplished,theotherstobevoid.
中保财产保险有限公司
THEPEOPLE’SINSURANCE（PROPERTY）COMPANYOFCHINA,LTD．
赔偿地点
Claimpayableat．
日期（）在
IssuingDate
地址
Address:
5、提单
1.Shipper
B/LNo.：
中远集装箱运输有限公司
COSCOCONTAINERLINES
BILLOFLADING
ForPort-to-PortorCombinedTransportShipment
RECEIVEDinexternalapparentgoodorderandconditionexceptasother-Wisenoted.Thetotalnumberofpackagesorunitesstuffedinthecontainer,ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingareFurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeansofcheckingandisnotapartofthisBillofLadingcontract.ThecarrierhasIssuedthenumberofBillsofLadingstatedbelow,allofthistenoranddate,oneoftheoriginalBillsofLadingmustbesurrenderedandendorsedorsignedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginalBillsofLadingshallbevoid.T
heMerchantsagreetobeboundbythetermsandconditionsofthisBillofLadingasifeachhadpersonallysignedthisBillofLading.Seeclause4onthebackofthisBillofLading（TermscontinuedonthebackHereof,pleasereadcarefully）.
*ApplicableOnlyWhenDocumentUsedasaCombinedTransportBillofLading.
ORIGINAL
2.Consignee
、
3.NotifyParty
4.Pre-carriageby*
5.PlaceofReceipt
6.OceanVesselVoy.No.
7.PortofLoading
8.PortofDischarge
9.PlaceofDelivery*
10.
升级会员 