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exercise
一、单据改错(20分)
1、信用证中有关资料如下:
ORDER
STYLE
QTY/PCS
USD/PCS
152-038
28367-J
1200
3.95
152-068
27247-W
1500
1.72
WOMENS100PCTPOLYESTERKNITSPRINGJACKET
FOBSHANGHAI,CHINA
CMMERCIALINVOICECERTIFYTHATCOMMODITESAREOFCHINAORIGIN
ANDH.S.CODE6109.1000
2、已经制作的商业发票(局部)如下:
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITY
UNITPRICES
AMOUNT
WOMENSJACKET
1500pcs
1200pcs
USD3.95/pc
USD1.72/pc
USD7989.00
3、根据上述资料用英文改正商业发票(局部)上错误的地方,并将应添加的内容补齐:
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITY
UNITPRICES
AMOUNT
二、根据合同审核信用证(30分)
SALESCONTRACT
BUYER:
JAE&SONSPAPERSCOMPANY
NO.:
ST05-16
203LODIAHOTELOFFICE1546,DONG-GU
DATE:
AUGUST08,2005
BUSAN,KOREA
SIGNEDAT:
NANJING,CHINA
SELLER:
WONDERINTERNATIONALCOMPANYLIMITED
NO.529,QIJIANGROADHEDONGDISTRICT
NANJING,CHINA
ThisContractismadebytheseller;wherebytheBuyersagreetobuyandtheselleragreetoselltheundermentionedcommodityaccordingtothetermsandconditionstipulatedbelow:
1.
COMMODITY:
UNBLEACHEDKRAETLINEBOARD
UNITPRICE:
USD390.00/PERMETRICTON,CFRBUSANKOREA
TOTALQUANTITY:
100METRICTONS,±10%AREALLOWED
PAYMENTTERM:
BYIRREVOCABLEL/C90DAYSAFTERB/LDATE
2.
TOTALVALUE:
USD39000.00(SAYU.S.DOLLLARSTHIRTYNINETHOUSANDONLY.***10%MOREORLESSALLOWED.)
3.
PACKING:
Tobepackedinstrongwoodencase(s),suitableforlongdistanceoceantransportation
4.
SHIPPINGMARK:
Thesellershallmarkeachpackagewithfadelesspaintthepackagenumber,grossweight,measurementandthewording:
“KEEPAWAYFROMMOUSTURE”,“HANDLEWITHCARE”,etc.andtheshippingmark:
ST05-016
BUSANKOREA
5.
TIMEOFSHIPMENT:
BEFOREOCTOBER02,2005
6.
PORTOFSHIPMENT:
MAINPORTSOFCHINA
7.
PORTOFDESTINATION:
BUSAN,KOREA
8.
INSURANCE:
TobecoveredbytheBuyeraftershipment(F.O.B.Terms)
9.
DOCUMENT:
+
SignedinvoiceindicatingL/CNo.andContractNo.
+
Fullset(3/3)ofcleanonboardoceanBillofLadingmarked“Freighttocollect”/“FreightPrepaid”madeouttoorderblankendorsednotifyingtheapplicant.
+
PackingList/WeightListindicatingquantity/grossandnetweight.
+
CertificateofOrigin
+
Nosolidwoodpackingcertificateissuedbymanufacture.
10.
OTHERCONDITIONSREQDINL/C:
+
Allbankingchargesoutsidetheopeningbankarebeneficiary’sa/c.
+
DonotmentionanyshippingmarksinyouL/C.
+
Partialandtransshipmentallowed.
11.
REMARKS:
ThelastdateofL/Copening:
20August,2005.
BANKOFKOREALIMITED,BUSAN
SEQUENCEOFTOTAL
*27:
1/1
FORMOFDOC.CREDIT
*40A:
IRREVOCABLE
DOC.CREDITNUMBER
*20:
S100-108085
DATEOFISSUE
31C:
EXPIRY
*31D:
DATE20051001PLACEAPPLICANT’SCOUNTRY
APPLICANT
*50:
JAE&SONSPAPERSCOMPANY
203LODIAHOTELOFFICE1564,DONG-GU,
BUSAN,KOREA
BENEFICIARY
*59:
WONDERINTERNATIONALCOMPANYLIMITED
NO.529,QIJIANGROADHEDONGDISTRICT,
NANNING,CHINA
AMOUNT
*32B:
CURRENCYHKDAMOUNT39999.00
AVAILABLEWITH/BY
41D:
ANYBANKINCHINABYNEGOTIATION
DRAFTAT……
42C:
DRAFTAT90DAYSATSIGHTFORFULLINVOICECOST
DRAWEE
42A:
BANKOFKOREALIMITED,BUSAN
PARTIALSHIPMENTS
43P:
NOTALLOWED
TRANSSHIPMENT
43T:
NOTALLOWED
LOADINGINCHARGE
44A:
MAINPORTSOFCHINA
FORTRANSPORTTO……
44B:
MAINPORTSOFKOREA
LATESTDATEOFSHIP.
44C:
SHIPMENTPERIOD
44:
DESCRIPT.OFGOODS
45A:
COMMODITY:
UNBLEACHEDKRAETLINEBOARD
U/P:
HKD390.00/MT
TOTAL:
100MT±10%AREALLOWED
PRICETERM:
CIFBUSANKOREA
COUNTRYOFORIGIN:
P.R.CHINA
PACKING:
STANDARDEXPORTPACKING
SHIPPINGMARK:
ST05-016
BUSANKOREA
DOCUMENTSREQUIRED
46A:
1.
COMMERCIALINVOICEIN3COPIESINDICATINGLCNO.&CONTRACTNO.ST05-018
2.
FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT
3.
PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS
4.
CERTIFICATEOFORIGININ3COPIES
ADDITIONALCOND.
47B:
ALLDOCUMENTSARETOBEPRESENTEDTOUSINONELOTBYCOURIER/SPEEDPOST.
DETAILSOFCHARGES
71B:
ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARY’SACCOUNT
PRESENTATIONPERIOD
48:
DOCUMENTSTOBEPRESENTEDWITH21DAYAFTERTHEDATEOFSHIPMENTBUTWITHENTHEVALIDITYOFTHECREDIT
CONFIRMATION
*49:
WITHOUT
INSTRUCTIONS
78:
WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY
SEND.TOREC.INFO
72:
/SUBJECTU.C.P.1993ICCPUBLICATION500
一、根据合同审核信用证(20分)
售货确认书
SALESCONFIRMATION
NO.LT07060
DATE:
AUG.10,2005
Thesellers:
AAAIMPORTANDEXPORTCO.
Thebuyers:
BBBTRADINGCO.
222JIANGGUOROAD
P.O.BOX203
DALIAN,CHINA
GDANSK,POLAND
下列签字双方同意按以下条款达成交易:
TheundersigedSellersandBuyershaveagreetoclosethefollowingtransactionsaccordingtothetermsconditionsstipulaedbelow:
品名与规格
数量
单价及价格条款
金额
COMMODITYANDSPECIFICATION
QUANTITY
UNITPRICE&TERMS
AMOUNT
65%POLYESTER35%COTTON
CIFGDANSK
LADIESSKIRTS
STYLENO.A101
200DOZ
USD60/DOZ
USD12000.00
STYLENO.A102
400DOZ
USD84/DOZ
USD33600.00
ORDERNO.HMW0501
TOTAL
USD45600.00
总值TOTALVALUE:
U.S.DOLLARSFORTYFIVETHOUSANDANDSIXHUNDREDONLY.
装运口岸PORTOFLOADING:
DALIAN
目的地DESTINATION:
GDANSK
转运TRANSSHIOMENT:
ALLOWED
分批装PARTIALSHIPMENTS:
ALLOWED
装运期限SHIPMENT:
DECEMBER,2005
保险INSURANCE:
BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.ARISKSOFPICCCLAUSE
付款方式PAYMENT:
BYTRANSFFRABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACINGTHESELLERS45DAYSBEFORETHESHIPMENT
一般条款GENERALTERMS:
1.
合理差异:
质地、重量、尺寸、花形、颜色均允许合理差异,对合理范围内差异提出的索赔,概不受理。
Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.
2.
卖方免责:
买方对下列个点所造成的后果承担全部责任:
(甲)使用买方指定包装、花型图案等;
(乙)不及时提供生产所需的商品规格或其它细则;
(丙)不按时开信用证;
(丁)信用证条款与售货确认书不符合而不及时修改;
Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom;
(a)theuseofpacking,designsorpatternmadeoforder;
(b)latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation;
(c)lateestablishmentofL/C;
(d)lateamendmenttoL/Cinconsistentwiththepreviousofthissalesconfirmation.
DavidKing苏进
买方(TheBuyers)卖方(Thesellers)
LETTEROFCREDT
FORMOFDOC.CREDIT
*40A:
IRREVOCABLEANDTRANSFERABLE
DOC.CREDITNUMBER
*20:
70/1/5822
DATEOFISSUE
31:
051007
EXPIRY
31D:
DATE060115PLACECHINA
ISSEINGBANK
51D:
SUNBANK,
P.O.BOX201GDAMSL,POLAND
APPLICANT
*50:
BBBTRADINGCO.
P.O.BOX203GDANSK,POLAND
BENEFICIARY
*59:
AAAIMPORTANDEXPORTCO.
222JIANGUOROAD,DALIAN,CHINA
AMOUNT
*32B:
CURRENCYUSDAMOUNT45,600.00
AVAILABLEWITH/BY
*41A:
BANKOFCHINA
DALIANBRANCH
BYDEEPAYMENT
DEFERREDPAYM.DET.
*42P:
60DAYSAFTERB/LDATE
PARTIALSHIPMENTS
43P:
ALLOWED
TRNSSHIPMENT
43T:
ALLOWED
LOADINGINCHARGE
44A:
DALIAN
FORTRANSPORTTO……
44B:
GDANSK
LATESTDATEOFSHIP.
44C:
051231
DESCRIPT.OFGOODS
45A:
65%POLYESTER35%COTTONLADIESSKIRTS
STYIENO.A101200DOZ@USD60/DOZ
STYIENO.A102400DOZ@USD84/DOZ
ALLOTHERDETAILSOFGOODSAREASPERCONTRACTNO.LT07060DATEDAUG10,2005.
DELIVERYTERMS:
CIFGDANSK(INCOTERMS2000)
DOCUMENTSREQUIRED
46A:
1.
COMMERCIALINVOICEMANUALLYSIGNEDIN2ORIGINALSPLUS1COPYMADEOUTTODDDTRADINGCO.,P.O.BOX211,GDANSK,POLAND.
2.
FULLSET(3/3)OFORIGINALCLEANONBOARDBILLOFLADINGPLUS3/3NONNEGOTIABLECOPIES,MADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,NOTIFYTHEAPPLICANT,MARKEDFREGHTPREPAID,MENTIONINGGROSSWEOGHTANDNETWEIGHT.
3.
ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.
4.
CERTIFICATEOFORIGININ1ORIGINALPLUS2COPIESSIGNEDBYCCPIT.
5.
MARINEINSURANCEPOLICYINTHECURRENCYOFTHECREDITENDORSEDINBLANKFOR110%CIFVALUEPLUS30PCTMANRGINCOVERINGF.P.ARISKSOFPICCCLAUSESINDICATINGCLAIMSPAYABLEINPOLAND.
ADDITIONALCOND.
47A:
+
ALLDOCSMUSTBEISSUEDINENGLISH.
+
SHIPMENTSMUSTBEEFFECTEDBYFCL.
+
B/LMUSTSHOWINGSHIPPINGMARKS:
BBB,S/CLT07060.GDAND,C/NO.
+
ALLDOCSMUSTNOTSHOWTHISL/CNO.70/1/5822.
+
FORDOCSWHICHDONOTCOMPLYWITHL/CTERMSANDCONDITIONS,WESHALLDEDUCTFROMTHEPROCEEDSACHARDEOFEUR50.00PAYABLEINUSDEQUIVALENTPLUSANYINCCUREDSWIFTCHARGESINCONNECTIONWITH.
DETAILSOFCHARGES
71B:
ALLBANKINGCOMM/CHRGSOUTSIDEPOLANDAREONBENEFICIARY’SACCOUNT.
PRESENTATIONPERIOD
48:
15DAYSAFTERB/LDATE,BUTWITHINL/CVALIDITY.
CONFIRMATON
49:
WITHOUT
INSTRUCTIONS
78:
WESHALLREIMBURSEASPERYOURINSTRUTUONS
SENDTOREC.INFO
72:
CREDITSUBJECTTOICCPUBL.500/1993REV.
二、根据第一大题已经全部修改正确的信用证和以下补充资料,审核下列装箱单、提单和保险单,指出这些单据中的错误之处
补充资料:
货物数量7200件(600打)装740箱,GROSSWEIGHT:
3700KGS,NETWEIGHT:
2960KGS.MEASUREMENT:
22.2GBM。
于12月10日备妥,装12月15日NEWRIVER船V.001航次出运,贸易方式为一般贸易,装运方式为自送,杂费支付方式为预付,出口商托运联系人是章立,12月10日制作发票(号码为CBA001)。
1.装箱单:
AAAIMPORTANDEXPORTCO
222JIANGGUOROAD,DALIAN,CHINA.
PACKINGLIST
INVOICENO.:
CBA001
S/CNO.:
LT07060
DATE:
DEC.10.2005
L/CNO.:
70/1/5822
GOODSDECRIIPTION:
LADIESSHIRITS
CARTONNO.
CTNS
STYLES/
COLOURS
SIZEASSORTMENTPERCARTON
PCS/PERCTN
TOTALPCS
S
M
L
XL
XXL
XXXL
1-240
200
A101/WHITE
1
2
2
2
2
1
10
2400
241-640
400
A102/NAVY
2
2
2
2
2
10
4000
641-740
100
A102/BLACK
2
2
2
2
8
800
TOTALQUANTITY:
7200PCS./600DOZ.
SHIPPINGMARKS:
PACKEDIN740CARTONSONLY.
BBB
GROSSWEIGHT:
3700K@5KGS/CTN
S/CLT07060
NETWEIGHT:
2960KGS@4KGS/CTN.
GDAND
MEASUREMENT:
22.2/CTN
C/NO.1-740
AAAIMPORTANDEXPORTCO