国际贸易单证实训作业.docx
《国际贸易单证实训作业.docx》由会员分享，可在线阅读，更多相关《国际贸易单证实训作业.docx（46页珍藏版）》请在冰豆网上搜索。
国际贸易单证实训作业
实训一：
信用证内容分析
信用证：
SequenceofTotal*27:
1/1
FormofDoc.Credit*40:
IRREVOCABLE
Doc.CreditNumber*20:
AIB.IM06063506
DateofIssue*31C:
060624
Expiry*31D:
Date0606PlaceCHINA
ApplicantBank51A:
AIBKIE2DXXX
*AIBBANK
*DUBLIN
Applicant*50:
BANDCCANTWELL,CCFITTINGS,
MEADOWLANDS
GRANTSTOWN
COWATERFORD
Beneficiary*59:
GUANGDONGTEXTILESIMPORTAND
EXPORTCOTTONMANUFACTUREDGOODSCO
14/FGUANGDONGTEXTILESMANSIONS
168XIAOBEIRDGUANGZHOUCHINA
Amount*32B:
CurrencyUSDAmount20060,00
Availablewith/by*41A:
AIBKE2DXXX
*AIBBANK
*DUBLIN
BYACCEPTANCE
Draftsat…42C:
30DAYSSIGHT
Drawee42A:
AIBKE2DXXX
*AIBBANK
*DUBLIN
PartialShipments43P:
PROHIBITED
Transshipment43T:
PERMITTED
Loadingincharge44A:
GUANGZHOUCHINA
Fortransportto…44B:
DUBLIN,IRELAND
Descript.ofgoods45A:
+DRAWERSLIDESANDHANDLES
CIFDUBLIN,IRELAND
Documentsrequired46A:
+SIGNEDINVOICESINTRIPLICATE
+FULLSETOFCLEANONBOARDMARINEBILLSOFLADINGCONSIGNEDTO
ORDER,BLANKENDORSED,MARKEDFREIGHTPREPAIDANDCLAUSEDNOTIFY
APPLICANT
+INSURANCEPOLICY/CERTIFICATEBLANKENDORSEDCOVERINGALLRISKS
FOR10PERCENTABOVETHECIFVALUE
+CERTIFICATEOFCHINAORIGINISSUEDBYARELEVANTAUTHORITY
+PACKINGLIST
Additionalcond.47A:
+PLEASEFORWARDALLDOCUMENTSTOALLIEDIRISHBANKS,TRADE
FINANCESERVICES,CARRISBROOKHOUSE,BALLSBRIDGE,DUBLIN4.
+IFBILLSOFLADINGAREREQUIREDABOVE,PLEASEFORWARD
DOCUMENTSINTWOMAILS,ORIGINALSSENDBYCOURIERAND
DUPLICATESBYREGISTEREDAIRMAIL
DetailsofCharges71B:
BANKCHARGESEXCLUDINGISSUING
BANKSAREFORACCOUNTOF
BENEFICIARY
PresentationPeriod48:
DOCUMENTSTOBEPRESENTEDWITHIN
21DAYSFROMSHIPMENTDATE
Confirmation*49:
WITHOUT
Instructions78:
DISCREPANTDOCUMENTS,IFACCEPTABLE,WILLBESUBJECTTOA
DISCREPANCYHANDLINGFEEOFEUR100,00OREQUIVALENTWHICH
WILLBEFORACCOUNTOFBENEFICIARY
SPECIALNOTE:
ISSUINGBANKWILLDISCOUNTACCEPTANCESON
REQUEST,FORA/COFBENEFICIARY（UNLESSOTHERWISESTATED）
ATAPPROPRIATELIBORRATEPLUS1,00PERCENTMARGIN
Send.toRec.Info.72:
THISCREDITISISSUEDSUBJECTTO
THEU.C.P.FORDOCUMENTARYCREDITS,
1993REVISION,I.C.C.PUBLICATIONSNO.500
实训要求：
1、翻译信用证条款；
2、分析信用证，回答以下问题：
（1）谁是ISSUINGBANK？
（2）这是即期L/C还是远期L/C？
为什么？
（3）L/C的付款方式是哪一种？
（4）装运期是何时？
为什么？
（5）保险费应该有哪一方承担？
为什么？
（6）装箱单应该提交几份？
（7）如果货物实际的装运期是06年6月16日，按照交单期的规定，最迟应该在何时要交单？
（8）银行费用由谁承担？
实训二：
审证与修改信用证
1．根据下面的销售合同审核信用证。
销售合同
SALESCONTRACT
Sellers:
GREATWALLTRADINGCO.，LTDContactno.:
GW2005X06
Address:
RM206,HUASHENGBUILDING,Date:
2006.4.22
NINGBO,P.R.CHINASignedat:
NINGBO
Buyers:
F.T.CCORP
Address:
AKEDSANTERINKAUTOPP.O.BOX9,FINLAND.
Thissalescontractismadebyandbetweenthesellersandthebuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
（1）Nameofcommodityandspecification
（2）quantity
（3）unit
（4）Unitprice
（5）amount
HALOGENFITTINGW500
10%moreorlessbothinamountandquantityallowed
9600PCS
PC
CIFHELSINKIUSD3.80/PC
US36480.00
Totalamount
US36480.00
（6）Packing:
CARTON（7）Deliveryfrom:
NINGBOtoHELSINKI（8）Shippingmarks:
N/M
（9）Timeofshipment:
Within30daysafterreceiptofL/C,allowingtransshipmentandpartialshipment.
（10）Termofpayment:
by100%confirmedirrevocableletterofcreditinfavorofthesellerstobeavailablebysightdrafttobeopenedandtoreachChinabeforeMAY1,2006andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidtimeofshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA,NINGBOBRANCH.AllbankingchargesoutsideChina（themainlandofChina）areforaccountoftheDrawee.
（11）Insurance:
Tobeeffectedbythesellersfor110%offullinvoicevaluecoveringF.P.A.uptoHELSINKItobeeffectedbythebuyers.
（12）Arbitration:
Alldisputearisingfromtheexecutionoforinconnectionwiththiscontractshallbesettledamicablebynegotiation.IncaseofsettlementcanbereachedthroughnegotiationthecaseshallthenbesubmittedtoChinaInternationalEconomic&TradeArbitrationCommission.InShenzhen（orinBeijing）forarbitrationinactwithitssureofprocedures.Thearbitralawardisfinalandbindingbothpartiesforsettingthedispute.Thefee,forarbitrationshallbebornebythelosingpartyunlessotherwiseawarded.
TheSeller:
GREATWALLTRADINGCO.,LTDTheBuyer:
ALICE
马丁
IssueofDocumentarycredit
Issuingbank:
METTTABANKLTD.,FINLAND
Doc.CreditType:
REVOCABLE
CreditNumber:
LRT9806457
DateofIssue:
060628
Expiry:
Date060616placeFINLAND
Applicant:
F.I.C.CO.
AKEKSANTERINKAUTOP.O.BOX9,FINLAND
Beneficiary:
GREATWALLTRADINGCO.LTD
RM206,HUASHENGBUILDINGNINGBO,P.R.CHINA
Amount:
USD3648.00（SAYU.S.DOLLARSTHIRTYSIXTHOUSANDFOURHUNDREDANDEIGHTONLY.）
Availablewith/by:
ANYBANKINADVISINGCOUNTRY
BYNEGOTIATION
Draftat:
DRAFTSAT20DAYS’SIGHTFORFULLINVOICEVALUE
Partialshipments:
NOTALLOWED
Transshipment:
ALLOWED
LoadinginCharge:
NINGBO
ForTransportto:
HELSINKI
ShipmentPeriod:
ATTHELATESTMAY30,2006
Descrip.OfGoods:
960PCSOFHALOGENFITTINGW500.USD6.80PERPCASPERSALESCONTRACTGW2005M06DD22.4.2006.CIFHESINKI.
DocumentsRequired:
*COMMERCIALINVOICE1SIGNEDORIGINALAND5COPIES
*PACKINGLISTIN2COPIES
*FULLSETOFCLEANONBOARDMARINEBILLSOFLADING,MADEOUTTOORDER,MARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT（ASINDICATEABOVE）
*GSPCERTIFICATEOFORIGINFORMA.CERTIFYINGGOODSOFORIGININCHINA.ISSUEDBYCOMPETENTAUTHORITIES
*INSURANCEPOLICY/CERTIFICATECOVERINGALLRISKSANDWARRISKSOFPICC.INCLUDINGWREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATHELSINKI.FORATLEAST120PCTOFCIFVALUE
*SHIPPINGADVICESMUSTBESENTTOAPPLICANTWITHIN2DAYSAFTERSHIPMENTADVISINGNUMBEROFPACKAGE,GROSS&NETWEIGHT,VESSELNAME,BILLOFLADINGNO.ANDDATE,CONTRACTNO.,VALUE
Presentationperiod:
6DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENT
Confirmation:
WITHOUT
Instructions:
THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOUSINTWOCONSEQUTIVELOTS,UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.
2．审核下列信用证。
将证中有错的地方、我方作不到或应注意的地方指出来。
DEUTSCHEBANKA.G.,HAMBURG
APPLICANT:
HAMBURGERGEMEINWIRTSGESSELSCHAFTSA.G.,HAMBURG,GERMANY
DATEANDPLACEOFEXPIRY:
1STSEP.2004INHAMBURG
ADVISINGBANK:
BANKOFCHINA,TIANJIN,CHINA
AMOUNT:
USD9,000.00（SAYUSDEIGHTTHOUSAND）
SHIPMENTFROMCHINATOHAMBURGNOTLATERTHAN20THSEP.2004
DRAFTATSIGHTDRAWNONBENEFICIARYACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
1.SIGNEDINVOICECOUNTERSIGNEDBYAPPLICANT.
2.CERTIFICATEOFORIGINISSUEDBYBANKOFCHINA,TIANJIN.
3.SHIP’SCLASSIFICATIONISSUEDBYLLOYD’SINLONDON
4.FULLSETOFCLEANONBOARDOCEANB/L,MADEOUTTOORDER,BLANKENDORSED,MARKED“FREIGHTPREPAID”ANDNOTIFYBENEFICIARY,SHIPPERISAPPLICANT.
5.INSURANCEPOLICYCOVERINGALLRISKSANDWARRISKADDINGONDECKCLAUSEASPERCICFOR150PCTINVOICEVALUE,CLAIMIFANYPAYABLEINGERMANY.
6.WEIGHTNOTECOUTERSIGNEDBYAPPLICANT.
7.INSPECTIONCERT.ISSUEDBYADVISINGBANK.
COVERING:
10M/TBITTERAPRCOTKERNELS1GRADE@USD900PERM/T
CIFHAMBURG.
REMARKS:
1）ALLBANKINGCHARGESAREFORBENEFICIARY’SACCOUNT.
2）DRAFTANDDOCUMENTSTOBESENTBYTHENEGOTIATINGBANKTO
USWITHIN24HOURSBYREGISTEREDAIRMAILINTWOLOTS.
3）SHIPPINGMARKSASREAD:
ABC
ROTTERDAM
NO.1-UP
THISCREDITISSUBJECTTOUCPNO.500.
WEHEREBYENGAGETHATPAYMENTWILLBYDULYMODEAGAINSTDOCUMENTSPRESENTEDINCONFORMITYWITHTERMSOFCREDIT.
DEUTSCHEBANKA.G.,HAMBURG（SIGNED）.
实训三：
商业发票的缮制
1．根据下列资料缮制发票：
资料如下：
——L/CNO.291-11-6222531DATEDAPRIL2ND,2006
——DATEANDPLACEOFEXPIRY:
OCT.15,2006INCOUNTRYOFBENEFICIARY
——APPLICANT:
WOODLANDLIMITED
450CASTLEPEAKROAD,KLN.,HONGKONG.
——BENEFICIARY:
ZHEJIANGANIMALBY-PRODUCTSIMP.&EXP.CORPORATION
76WULINRD,HANGZHOU,CHINA
——L/CAMOUNT:
USD16663.00
——LOADINGINCHARGE:
SHANGHAIPORT,CHINA
——FORTRANSPORTATIONTO:
HONGKONG
——LATESTDATEOFSHIP:
060930
——DESCRIPTIONOFGOODS:
42500PIECESOFSTUFFEDTOYASPERSALESCONTRACT06ZA16IA0069DATED06.06.13
STYLENO.QUANTITYUNITPRICE
-----------------------------------------------------------------
ZEAPEL067000PCSUSD0.345/PC
ZEAPEL07500PCSUSD0.65/PC
ZEAPEL085000PCSUSD1.10/PC
ZEAPEL0530000PCSUSD0.31/PC
CIFC5HONGKONGASPERINCOTERMS2006
——DOCUMENTSREQUIRED:
+COMMERCIALINVOICEIN1ORIGINALAND3COPIESLESS5%COMMISSIONANDHANDSIGNEDBYBENEFICIARY.
+--------------
——ADDITIONALCOND.:
+PACKINGINCARTONSOF50PCSEACH.
+CARTONSTOBEMARKEDWITH:
Z.J.A.B
HONGKONG
C/NO.1-
+--------------
提示：
制作时请注意佣金的处理及签字方式。
COMMERCIALINVOICE
1）SELLER
3）INVOICENO.
4）INVOICEDATE
5）L/CNO.
6）DATE
7）ISSUEDBY
2）BUYER
8）CONTRACTNO.
9）DATE
10）FROM
11）TO
12）SHIPPEDBY
13）PRICETERM
14）MARKS15）DESCRIPTION16）QTY17）UNITPRICE18）AMOUNT
TOTALAMOUNTINWORDS:
TOTALGROSSWEIGHT:
TOTALNUMBEROFPACKAGE:
19）ISSUEDBY
20）SIGNATURE
2.根据下列资料缮制发票:
资料如下：
——DCNO.DCTST148986
——EXPIRY:
APR.15,2006
——APPLICANT:
LEONINC.
1200NEWYORKDRIVE
PASADENA,CA.91108
——BENEFICIARY:
ZHEJIANGTEXTILESIMP.&EXP.CORPORATION
165ZHONGHEZHONGRD,HANGZHOU,CHINA
——L/CAMOUNT:
USD124390.00
——LOADINGONBOARD/DISPATCHFROM:
NINGBOPORT,CHINA
——FORTRANSPORTATIONTO:
NEWYORK
——LATESTDATEOFSHIP:
MARCH31,2006
——COVERING:
LADIES'80%VISCOSE12%NYLON8%KNITTEDCARDIGAN
1）P.O.NO.6199,10900P
升级会员 