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单证复习答案
浙江海洋学院萧山科技学院
《国际商务单证教程》复习题(答案)
一 根据合同审核信用证:
一、审证题(请根据合同审核信用证)
1.合同:
上海大华外贸有限公司
SHANGHAIDAIHUAFOREIGNTRADECO.,LTD.
No.941JiaozhouRoadShanghaiChina
销售确认书
SALESCONFIRMATION
To:
JAMESBROWNINC
No.:
SJ2012-JB02
304-310FINCHSTREET
Date:
20MAR.2012
TORONTO
CANADA
TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionaccordingtotheterms
andconditionsstipulatedbelow:
Art.No.
Nameofcommodity
andspecifications
Quantity
UnitPrice
Amount
CIFTORONTO
VALVESEATINSERT
TR5234
3000PCS
USD5.00/PC
USD15000.00
TOTALAMOUNT:
U.S.DOLLARSFIFTEENTHOUSANDONLY.
Timeofshipment:
Onorbefore15JUN2012
ShippingMarks:
JAMES/SJ2012-JB02/TORONTO/NO.1-60
Loadingportanddestination:
FromSHANGHAItoTORONTO
Packing:
50PCSPERWOODENCASETOTAL60WOODENCASES.
Insurance:
TobeeffectedbytheSellersat110percentoftheinvoicevaluecoveringallrisksasper
ICCdated01/01/2009.
Termsofpayment:
By100percentvalueirrevocableletterofcreditavailablebysightdraftwithtrans-
shipmentandpartialshipmentsallowed,toreachtheSellersbefore30APR.,2012
mentioningrelativeS/CnumberremainingvalidfornegotiationinChinauntilthe
15thdaysaftertheshipmentvalidity.
TheBuyer:
TheSeller:
JAMESBROWNINC.
ShanghaiDaihuaForeignTradeCo.,Ltd.
JamesBrown
王鸿
Signature
签署
Pleasereturnonecopyforourfile
2.国外开来的有错误的信用证:
FROM:
THEROYALBANKOFCANADA,TORONTO
TO:
BANKOFCHINA,SHANGHAIBRANCH
27:
SequenceofTotal1/1
40A:
FormofDocumentaryCreditIRREVOCABLE
20:
DocumentaryCreditNumberRBC-T-12420
31C:
DateofIssue120429
31D:
DateandPlaceofExpiry120630INCANADA
50:
ApplicantJAMESBROWNINC
304-310FINCHSTREET
TORONTO,CANADA
59:
BeneficiarySHANGHAIDAIHUAFOREIGNTRADECORP.
NO.941JIAOZHOUROAD
SHANGHAI,CHINA
32B:
CurrencyCode,AmountCAD15000,00
41C:
AvailableWith…By…ANYBANKINCHINA
BYNEGOTIATION
42C:
Draftat…AT15DAYSAFTERSIGHT
FORFULLINVOICEVALUE
42D:
DraweeTHEROYALBANKOFCANADA
TORONTO
43P:
PartialShipmentsALLOWED
43T:
TransshipmentALLOWED
44E:
PortofloadingSHANGHAI,CHINA
44F:
PortofdischargeVANCOUVER,CANADA
44C:
LatestDateofShipment120609
45A:
DescriptionofGoodsVALVESEATINSENT
46A:
DocumentsRequired
+2/3SETORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADE
OUTTOORDEROFROYALBANKOFCANADAANDMARKEDFREIGHT
PREPAIDNOTIFYAPPLICANT.
+ORIGINALSIGNEDCERTIFIEDINVOICEINTRIPLICATEANDSHOULD
BEARTHEFOLLOWINGCLAUSES:
WEHEREBYCERTIFYTHATTHE
CONTENTSOFINVOICEHEREINARETRUEANDCORRECT
+INSURANCEPOLICYORCERTIFICATEINTWOFOLDENDORSEDINBLANK
TOBEEFFECTEDBYTHESELLERSAT130PERCENTOFTHEINVOICE
VALUECOVERINGALLRISKSASPERICCDATED1/1/1982
+PACKINGLISTINTRIPLICATE
+CERTIFICATEOFORIGIN3COPIES
71:
ChargesALLBANKINGCOMMISSIONANDCHARGESOUTSIDE
CANADAAREFORTHEACCOUNTOFBENEFICIARY
48:
PresentationPeriod12DAYSAFTERTHEISSUANCEOFB/LDATEBUT
WITHINTHEVALIDITYOTHECREDIT
49:
ConfirmationWITHOUT
78:
InstructionstoPaying/Accepting/NegotiationBank
THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCU-
MENTSBYREGISTEREDAIRMAILDIRECTTOUSINTWOCONSECUTIVE
LOTS,UPONRECEIPTOFDRAFTSANDDOCUMENTSORDERWEWILL
REMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK
经审核,信用证上的错误有:
1.到期地点错(31D)
按照合同信用证应该是装运后15天在中国到期,应改为:
120630INCHINA。
2.受益人名称错(50)
按照合同,受益人名称应该是:
SHANGHAISHENHUAFOREIGNTRADECO.,LTD.。
3.信用证币制错(32B)
按照合同,应该是美元USD,应改为:
USD15000,00。
4.汇票期限错(42C)
按照合同,应该是即期议付信用证,应改为:
DRAFTATSIGHT。
5.目的港错(44F)
按照合同,目的港是多伦多,不是温哥华,应改为:
TORONTO,CANADA。
6.装运日期错(44C)
按照合同,最迟装运日是1208年6月15日,应改为:
120615。
7.货物描述错(45A)
品名是:
VALVESEATINSENT,贸易术语不能省略,也不可以省略诸如合同号码等合同上规定要显示的内容。
应改为:
VALVESEATINSENT,CIFTORONTO,ASPERCONTRACTNOSJ2012-JB02。
8.提单份数错(46A第1条)
一般情况下提单应该是“整套”,也就是FULLSET或3/3SET,应改成:
FULLSET
ORIGINAL……或3/3SETORIGINAL……。
9.保单加成错(46A第3条)
按照合同,保险金额是发票金额的110%,应改成AT110PERCENTOFTHEINVOICE
VALUE。
10.交单期错(48)
合同规定交单期是15天,应改为:
15DAYS……。
二、根据信用证及相关资料制单
FROM:
REPUBLICNATIONALBANKOFMIAMI,MIAMI,
TO:
BANKOFCHINA,SUZHOUBRANCH
FormofDoc.Credit*40A:
IRREVOCABLE
Doc.CreditNumber*20:
NBM-12007678
DateofIssue31C:
12/02/08
Expiry*31D:
Date12/04/30PlaceCHINA
Applicant*50:
JAMESBROWNANDSONS
2116NW21STREET
MIAMIFL.33142,U.S.A.
Beneficiary*59:
JIANGSUHAOYUETRADINGCO
12HONGQIROAD
SUZHOU,CHINA
Amount*32B:
CurrencyUSDAmount82800.00
Pos./Neg.Tol.(%)39A:
5/5
Availablewith/by*41D:
ANYBANK
BYNEGOTIATION
Draftat……42C:
DRAFTSATSIGHT
FORFULLINVOICEVALUE
Drawee42A:
REPUBLICNATIONALBANKOFMIAMI
NEWYORK
PartialShipments43P:
NOTALLOWED
Portofloading44E:
SHANGHAI
Portofdischarge44F:
MIAMIU.S.A.
LatestDateofShip.44C:
12/04/15
Descript.ofGoods45A:
FISHINGBOOTS
ART.NO.JB702,2640PAIRSUSD15.00PERPAIR
ART.NO.JB703,3600PAIRSUSD12.00PERPAIR
PACKING:
12PAIRSPERCARTON
TRADETERMS:
CFRMIAMIFL.
ALLDETAILSAREASPERS/CNO12JB558
Documentsrequired46A:
+FULLSETOFCLEANONBOARDOCEANBILLSOFLADING
MADEOUTTOORDER,BLANKENDORSED,MARKED
“FREIGHTPREPAID”ANDNOTIFYAPPLICANT
+SIGNEDCOMMERCIALINVOICEINONEORIGINALAND
THREECOPIES
+SIGNEDPACKINGLISTINONEORIGINALANDTHREECOPIES
+MANUALLYSIGNEDCERTIFICATEOFORIGININONE
ORIGINALANDONECOPY
+CERTIFICATEOFQUALITYISSUEDBYTHEMANUFACTURER
ORTHEPRODUCERINONEORIGINALANDONECOPY
AdditionalCond.47A:
1.ALLDOCUMENTSINDICATINGTHISL/CNUMBER.
DetailsofCharges71B:
ALLBANKINGCHARGESANDEXPENSESOUTSIDETHE
ISSUINGBANKISFORBENEFICIARY’SACCOUNT
PresentationPariod48:
DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTER
THEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHE
CREDIT
其他相关资料:
发票号码:
12HY34-95发票日期:
2012年3月31日
提单号码:
COS120410SHM提单日期:
2012年4月10日
船名:
DONGFENGV.5615W装箱:
1×40’FCLCY/CY,
集装箱号:
TRIU3568032封号:
199345-0,
产地证号:
JS/12/12HY8765产地证日期:
2012年4月7日
商品编号:
4823.2900,海运费:
USD3500.00
生产厂家:
吴江制靴厂净重:
22.00KGS/CTN
毛重:
24.50KGS/CTN尺码:
(58×46×40)CM/CTN
议付银行:
中国银行苏州分行法人代表:
张大仁
唛头:
JBAS
12JB558
MIAMI,FL
NO.1-520
MADEINCHINA
(1)回答问题:
请回答本信用证项下提单的SHIPPER、CONSIGNEE和NOTIFYPARTY各是谁?
此信用证是否允许分批装运和转运?
答:
提单的SHIPPER是:
JIANGSUHAOYUETRADINGCO
提单的CONSIGNEE是:
TOORDER
提单的NOTIFYPARTY是:
JAMESBROWNANDSONS,2116NW21STREET,
MIAMIFL.33142,U.S.A.
此信用证不允许分批装运,但允许转运。
(2).把发票填写完整:
江苏好跃贸易公司
JIANGSUHAOYUETRADINGCO
12HONGQIROADSUZHOUCHINA
商业发票
COMMERCIALINVOICE
Messrs:
(1)
JANMESBROWNANDSONS
InvoiceNo.:
12HY34-95
2116NW21STREET
InvoiceDate:
31MAR.,2012
MIAMIFL.33142,U.S.A.
CreditNo.:
NBM-12007678
CreditDate:
08FEB.,2012
TermsofPayment:
(3)BYL/C
Exporter:
(2)
JIANGSUHAOYUETRADINGCO
Transportdetails:
(4)
12HONGQIROAD
SEAFREIGHT
SUZHOU,CHINA
FROMSHANGHAITOMIAMIU.S.A
Marks&Nos
DescriptionOfGoods
Quantity
UnitPrice
Amount
(5)
FISHINGBOOTS
(6)CFRMIAMIFL.
JBAS
08JB558
ART.NO.
(7)
(8)
(9
MIAMI,FL
JB702
2640PAIRS
@USD15.00
USD39600.00
NO.1-520
JB703
3600PAIRS
@USD12.00
USD43200.00
MADEINCHINA
TOTAL:
6240PAIRS
USD82800.00
SAYU.S.DOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.
(10)ALLDETAILSAREASPERS/CNO.12JB558.
TOTALPACKEDIN520CARTONS.
TOTALGROSSWEIGHT:
12740.00KGS.
PACKING:
12PAIRSPERCARTON.
江苏好跃贸易公司(章)
JIANGSUHAOYUETRADINGCO
张大仁(章)
3.把装箱单填写完整
江苏好跃贸易公司
JIANGSUHAOYUETRADINGCO
12HONGQIROADSUZHOUCHINA
装箱单
PACKINGLIST
Messrs:
(1)
JANMESBROWNANDSONS
InvoiceNo.:
12HY34-95
2116NW21STREET
InvoiceDate:
31MAR.,2012
MIAMIFL.33142,U.S.A.
Exporter:
JIANGSUHAOYUETRADINGCO
Transportdetails:
(2)
12HONGQIROAD
SEAFREIGHT
SUZHOU,CHINA
FROMSHANGHAITOMIAMIU.S.A
件号
Ctn.Nos.
件数Quantity
货名
Descriptionofgoods
净重
Netweight
毛重
Grossweight
尺码Measurement
(3)FISHINGBOOTS
(5)
(6)
(7)
(4)
@12pairs
@22kgs
@24.5kgs
@(58*46*40)cms
1-220
220ctns
2640pairs,Art.No.JB702
4840.00kgs
5390.00kgs
23.478M3
221-520
300ctns
3600pairs,Art.No.JB703
6600.00kgs
7350.00kgs
32.016M3
(8)
520CTNS,6240PAIRS
11440.00KGS
12740.00KGS
55.494M3
SAYFIVEHUNDREDTWENTYCARTONSONLY.
(9)L/CNO.NBM12007678
(10)
江苏好跃贸易公司(章)
JIANGSUHAOYUETRADINGCO
张大仁(章)
3把汇票填写完整:
凭
Drawnunder
(1)REPUBLICNATIONALBANKOFMIAMI,LCNO:
日期
(2)NBM-12007678
Dated
2012-02-08(3)
支取Payablewithinterest@%perannum按年息付款
号码
汇票金额
中国苏州年月日
No.
12HY34-95(4)
Exchangefor
USD82,800.00(5)
SuzhouChina2012-4-15
见票
日后(本汇票之副本未付)付交
At
*******(6)
sightofthisFIRSTofExchange(Secondofexchange
beingunpaid)Paytotheorderof
BANKOFCHINA,SUZHOUBRANCH(7)
SAYUSDOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.(8)
款已收讫
Valuereceived
此致
To:
REPUBLICNATIONALBANKOFMIAMI
JIANGSUHAOYUETRADINGCO.,LTD
MIAMIUSA.(9)
张大仁(章)(10)
一 根据合同审核信用信:
一、审证题(请根据合同审核信用证)
1.买卖双方签订的合同如下:
上海茂林贸易有限公司
SHANGHAIMAOLINTRADECO.,LTD.
No.97MaomingNanRoad,Shanghai,P.R.ofChina
销售合同
SALECONTRACT
To:
EASTERNTRADINGCOMPANY
ContractNo.:
SH2012X826
81WORDFORDSTREET,
Date:
26AUG.,2012
LONDON
UNITEDKINGDOM
Thissalescontractismadebetweenthesellersandbuyerswherebytheselleragreetosellandthebuyersagreeto
buytheundermentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
Descri