单证员第40讲练习Word下载.docx
《单证员第40讲练习Word下载.docx》由会员分享，可在线阅读，更多相关《单证员第40讲练习Word下载.docx（22页珍藏版）》请在冰豆网上搜索。
Quantity
单价
UnitPrice
金额
AMOUNT
ARTNO.P97811
ARTNO.P97801
AIRCONDITIONER（HUALINGBRAND）
KF-23GW
KF-25GW
500PCS
@HKD1000.00
FOBGUANGZHOU
HKD500000.00
1000PCS
HKD1000000.00
数量及总值均得有%的增减，由卖方决定。
With5%moreorlessbothinamountanquantityallowedattheseller’soption.
总值
TotalValue:
HKD1000000.00（H.K.DollarsONEMILLIONONLY）
包装
Packing:
1PCPERCARTON
装运期
TimeofShipment:
APR.30,2009
装运口岸和目的地
Loadingport&
Destination:
FROMGUANGZHOUTODUBAI
付款条件：
买方须于2009年3月10日前将不可撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必须注明允许分运及装运。
Termsofpayment:
ByIrrevocable,andDivisibleLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2009andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.
装船标记
ShipmentMark:
A.B.C./DUBAI/NOSI-1000/MADEINCHINA
开立信用证时请注明我成交确认书号码。
WhenopeningL/C,pleasementionourS/Cnumber.
备注
Remarks:
THECREDITISSUBJECTTO《UCP600》
THESELLER:
THEBUYER
ISSUEOFDOCUMENTARYCREDIT
TO:
BANKOFCHINAGUANGZHOU,CHINA
REVOCABLEDOCUMENTARYCREDITNO.97-34985
FORTHEACCOUNTOFA.B.C.TRADINGCO,LTD.,HONGKONG.312SOUTHBRIDGESTREET,HONGKONG.
DEARSIRS,
WEOPENAREVOCABLEDOCUMENTARYCREDITINFAVOUROFGUANGDONGFOREIGNTRADEIMP.ANDEXP.CO.267TIANHEROADGUANGZHOU,CHINA.FORASUMNOTEXCEEDINGUSD1000000.00（SAYHONGKONGDOLLARSONEMILLIONONLY.）AVAILABLEBYTHEBENEFICIARY’SDRAFT（S）AT30DAYSSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:
“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.34985DTAEDISTMAY,2009.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:
（1）MANUALSIGNEDCOMMERCIALINVOICEINTRIPLICATE.
（2）3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDERANDMARKEDFREIGHTPREPAIDANDNOTIFYTHEAPPLICANT
（3）INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.CCOCEANMARINECARGOCLAUSES（W.A）ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBAI.
（4）CERTIFICATEOFORIGINISSUEDBYGUANGZHOUIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:
AIRCONDITIONER（HUALINGBRAND）,500PCSKR-23GWAND500PCSKF-25GW,PACKING:
INCARTONBOX,50KILOSNETEACHCARTON,1PC/CARTON,@HKD1000.00,FOBGUANGZHOU,PARTIALSHIPMENTPROHIBITED.TRANSSHIPMENTPERMITED.LATESTDATEFORSHIPMENT:
30THAPRIL,2009.EXPIRYDATE:
15THAPRIL,2009.INPLACEOFOPENERFORNEGOTIATION.
OTHERTERMSANDCONDITIONS:
BENEFICIARY’SDECLARATIONONTHEINVOICETHATTHEPRODUCTIONCOMPANYISASTATEOWNEDENTERPRISEANDASNORELATIONWITHISRAELWHATSOEVER.
SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.
DOCUMENTSMUSTBEPRESENTEDWITHIN6DAYSAFTERSHIPPINGDATESHOWONB/L,BUTWITHINTHEVALIDITYOFTHEL/C.
DISVREPANCYFEEOFUSD50.00WILLBEDEDUCTEDFROMTHEPROCEEDSOFANYDRAWINGIFDISCREPANTDOCUMENTSAREPRESENTED.
SHIPPINGMARKS:
A.B.C./DUABI/NOSI-100/MADEINCHINA
WEHEREBYENGAGEWITHTHEDRAWERS,ENDORSERSANDBONARIDEHOLDERSOFDRAFT（S）DRAWNUNDERANDCOMPLIANCEWITHTHETERMSOFTHISCREDITTHATSUCHDRAFT（S）SHALLBEDULLYHONOUREDONDUEPRESENTATION.
YOURSFAITHFULLY
NANYNGCOMMERCIALBANKLED.,HONGKONG
根据审核，错误的地方包括：
答案：
1、信用证的性质不符合合同要求，应该为“irrevocable”。
2、受益人与合同不符，应为GUANGDONGFOREIGNTRADEIMP.ANDEXP.CORPORATION，而不是GUANGDONGFOREIGNTRADEIMP.ANDEXP.CO.
3、货币单位与合同不符，应为HKD，而不是USD。
4、汇票的付款期限不符，应为即期，而不是见票30天。
5、付款人为开证人不妥，应为开证行。
6、信用证号码前后不符，应为97-34985，而不是34985。
7、发票要求标出FOB、运费和保费不妥，应删除标出保费和运费的要求。
8、合同为FOB，提单不应标“FREIGHTPREPAID”，应为“FREIGHTCOLLECT”。
9、商品型号与合同不符，应为KF-23GW，而不是KR-23GW。
10、分批运输规定与合同不符，应为ALLOWED，而不是PROHIBITED。
11、到期日不符合合同的要求，应为5月15日，而不是4月15日。
12、议付地在国外不妥，应改为国内广州。
13、唛头与合同不符，应为A.B.C./DUBAI/NOSI-1000/MADEINCHINA，而不是A.B.C/DUABI/NOSI-100/MADEINCHINA。
14、FOB卖方不必投保，应删除提供保险单的条款。
15、交单时间太紧，应把6天改为15天。
16、开证日有错，应为1STMARCH，2009，而不是1STMAY，2009。
17、信用证中的合同号码与合同不符，应为AB44001，而不是AB97/44001。
18、缺少了信用证适用于《UCP600》的文句。
应该加上：
ThiscreditissubjecttoU.C.P600
二、根据已知资料改正下列单据中错误的地方（24分）
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE
1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3
CANADA
□CONFIRMATIONOFTELEX/CABLEPER-ADVISED
TELEXNO.4720688CA
DATE:
APR8,2008
PLACE:
VANCOUVER
IRREVOCABLEDOCUMENTARYCREDIT
CREDITNUMBER:
01/0501-FCT
ADVISINGBANK'
SREF.NO.
ADVISINGBANK:
NANJINGFINANCECORPORATION
59HONGKONGROAD
NANJING210002,CHINA
APPLICANT:
NEOGENERALTRADINGCO.
#362JALANSTREET,VANCOUVER,CANADA
BENEFICIARY:
DESUNTRADINGCO.,LTD.
ROOM2501,JIAFAMANSTION,BEIJINGWESTROAD,NANJING210005,P.R.CHINA
AMOUNT:
USD35,229.00
（USDOLLARSTHIRTYFIVETHOUSANDTWOHUNDREDANDTWENTYNINEONLY）
EXPIRYDATE:
MAY15,2008
FORNEGOTIATIONINBENEFICIARY‘SCOUNTRY
GENTLEMEN:
WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
+SIGNEDCOMMERCIALINVOICEAND3COPIED.
+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.
+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.
+FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910.
+INSURANCEPOLICYORCERTIFICATEFOR110PERCENTOFINVOICEVALUECOVERING:
INSURANCECARGOCLAUSES（A）ASPERI.C.C.DATED1/1/1982.
COVERINGSHIPMENTPF:
4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:
30-PIECEDINNERWAREANDTEASET,544SETS,USD17.50/SET,1260KGS（G.W.）,1010KGS（N.W.）,19M³
20-PIECEDINNERWARESET,800SETS,USD15.00/SET,1590KGS（G.W.）,1320KGS（N.W.）,27.8M³
45-PIECEDINNERWARESET,443SETS,USD19.00/SET,950KGS（G.W.）,780KGS（N.W.）,17.8M³
95-PIECEDINNERWARESET,245SETS,USD21.60/SET,920KGS（G.W.）,790KGS（N.W.）,17.3M³
N/M,PACKAGE:
ONESETPERCARTON
DETAILSINACCORDANCEWITHSALESCONTRACTNO.HSDS03027DATEDAPR.3,2008.
[]FOB/[]CFR/[X]CIF/[]FAXVANCOUVERCANADA.
SHIPMENTFROM
NANJING
TO
VANCOUVER
LATEST
APRIL30,2008
PARTIALSHIPMENTS
PROHIBITED
TRANSSHIPMENT
DRAFTATSIGHTTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.
SPECIALINSTRUCTION:
ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.
+ALLGOODSMUSTBESHIPPEDINONE20'
CYTOCYCONTAINERANDB/LSHOWINGTHESAME.
+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.
+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.
DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;
THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.
THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS（1993REVISION）BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.500.
DavidJone
YoursVeryTruly,
JoanneHsan
AUTHORIZEDSIGNATURE
补充资料：
1．装运信息：
指定APL承运，提单日期2008.04.28;
船名JINYOU:
航次V.018
2．装箱资料：
合计2032箱。
3．商业发票号：
2003SDT007，签发日期2008年4月20日．
PICC
中国人民保险公司南京市分公司
ThePeople’sInsuranceCompanyofChinaNanjingBranch
总公司设于北京一九四九年创立
HeadOfficeBeijingEstablishedin1949
货物运输保险单
CARGOTRANSPORTATIONINSURANCEPOLICY
发票号（INVOICENO.）
2003SDT007
保单号次
POLICYNO.
PICCSH034582
合同号（CONTRACTNO.）
HSDAS03027
信用证号（L/CNO.）
01/0501-FCD
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。
THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE’SINSURANCECOMPANYOFCHINA（HEREINAFTERCALLED“THECOMPANY”）
ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED,
UNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECILCLAUSESATTACHEDHEREON.
标 记
MARKS&
NOS
包装及数量
QUANTITY
保险货物项目
DESCRIPTIONOFGOODS
保险金额
AMOUNTINSURED
N/M
2032SETS
20-PIECEDINNERWARESETDINNERWARE
US$35229.00
总保险金额
TOTALAMOUNTINSURED:
SAYU.S.DOLLARSTHIRTYFIVETHOUSANDTWOHUNDREDANDTWENTYNINEONLY
保费：
PERMIUM:
ASARRANGED
启运日期
DATEOFCOMMENCEMENT:
APR.20,2008
装载运输工具：
PERCONVEYANCE:
JINYOUV.018
V
自
FROM:
NINGBO
经
VIA
至
承保险别：
CONDITIONS:
INSURANCECARGOCLAUSES（A）ASPERI.C.C.DATED1/1/1982
WARRISKS
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
升级会员 