第七章国际结算单据及其审核练习题.docx
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第七章国际结算单据及其审核练习题
第七章国际结算单据及其审核
题目名称
制议付单证
基本要求
请根据提供的信用证的容制作信用证指定的议付单证。
模板
商业发票装箱单海运提单普惠制产地证汇票
相关说明
商品资料：
包装：
10PCSPERCARTON
单位毛重：
15.40KGS/CTN
单位净重：
13.00KGS/CTN
单位尺码：
60x40x50CM/CTN
其它资料：
发票：
SH25586，汇票号同发票号发票日期：
2003-4-20船名：
DAFENGV3336
提单：
SH223545
提单日期：
2003-5-15汇票出票日期：
2003-5-20产地证日期地点：
HAIKOU,HAINANAPR.20,2003
ISSUEOFADOCUMENTARYCREDIT
ISSUINGBANK
THEROYALBANK,TOKYO
SEQUENCEOFTOTAL
1/1
FORMOFDOC.CREDIT
IRREVOCABLE
DOC.CREDITNUMBER
JST-AB12
DATEOFISSUE
20030405
EXPIRY
DATE20040615PLACECHINA
APPLICANT
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
BENEFICIARY
MAXFINETRADINGCO.,LTD
NO.2,LONGKUNROAD,HAIKOU,CHINA
AMOUNT
CURRENCYUSDAMOUNT10300.00
AVAILABLEWITH/BY
BANKOFCHINABYNEGOTIATION
DRAFTSAT...
DRAFTSATSIGHTFORFULLINVOICEVALUE
DRAWEE
THEROYALBANK,TOKYO
PARTIALSHIPMTS
ALLOWED
TRANSSHIPMENT
ALLOWED
LOADINGINCHARGE
HAIKOUPORT,CHINA
FORTRANSPORTTO…
OSAKAPORT,JAPAN
LATESTSHIPMENT
20030531
GOODSDESCRIPT.
LADIESGARMENTSASPERS/CNO.SHL553
PACKING:
10PCS/CTN
ARTNO.QUANTITYUNITPRICE
STYLENO.ROCOCO1000PCSUSD5.50
STYLENO.ROMANTICO1000PCSUSD4.80
CIFOSAKA
SHIPPINGMARK:
ITOCHU/OSAKA/NO,1-200
DOCSREQUIRED
*3/3SETOFORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”NOTIFYAPPLICANT（WITHFULLNAMEANDADDRESS）.
*ORIGINALSIGNEDCOMMERCIALINVOICEIN5FOLD.
*INSURANCEPOLICYORCERTIFICATEIN2FOLDENDORSEDINBLANK,FOR110PCTOFTHEINVOICEVALUECOVERINGTHEINSTITUTECARGOCLAUSES（A）,THEINSTITUTEWARCLAUSES,INSURANCECLAIMSTOBEPAYABLEINJAPANINTHECURRENCYOFTHEDRAFTS.
*CERTIFICATEOFORIGINGSPFORMAIN1ORIGINALAND1COPY.
*PACKINGLISTIN5FOLD.
ADDITIONALCOND
1.T.T.REIMBURSEMENTISPROHIBITED
2.THEGOODSTOBEPACKEDINEXPIRTSTRONGCOLOREDCARTONS.
3.SHIPPINGMARKS:
ITOCHU
OSAKA
NO,1-200
DETAILSOFCHARGES
ALLBANKINGCHARGESOUTSIDEJAPANINCLUDINGREIMBURSEMENTCOMMISSION,AREFORACCOUNTOFBENEFICIARY.
PRESENTATIONPERIOD
DOCUMENTSTOBEPRESENTEDWITHIN10DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.
CONFIRMATION
WITHOUT
INSTRUCTIONS
THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOU.S.INTWOCONSECUTIVELOTS,UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.
COMMERCIALINVOICE
To:
InvoiceNo.:
InvoiceDate:
S/CNo.:
From:
To:
LetterofCreditNo.:
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
TOTAL:
SAYTOTAL:
PACKINGLIST
To:
InvoiceNo.:
InvoiceDate:
S/CNo.:
From:
To:
LetterofCreditNo.:
DateofShipment:
MarksandNumbers
NumberandkindofpackageDescriptionofgoods
Quantity
Package
G.W
N.W
Meas.
TOTAL:
SAYTOTAL:
1.ShipperInsertName,AddressandPhone
B/LNo.
中远集装箱运输
COSCOCONTAINERLINES
TLX:
33057COSCOCN
FAX:
+86（021）65458984
ORIGINAL
2.ConsigneeInsertName,AddressandPhone
Port-to-PortorCombinedTransport
BILLOFLADING
RECEIVEDinexternalapparentgoodorderandconditionexceptasother-
Wisenoted.Thetotalnumberofpackagesorunitesstuffedinthecontainer,
ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingare
FurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeans
OfcheckingandisnotapartofthisBillofLadingcontract.Thecarrierhas
IssuedthenumberofBillsofLadingstatedbelow,allofthistenoranddate,
OneoftheoriginalBillsofLadingmustbesurrenderedandendorsedorsig-
Nedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginal
BillsofLadingshallbevoid.TheMerchantsagreetobeboundbytheterms
AndconditionsofthisBillofLadingasifeachhadpersonallysignedthisBill
ofLading.
SEEclause4onthebackofthisBillofLading（Termscontinuedontheback
Hereof,pleasereadcarefully）.
*ApplicableOnlyWhenDocumentUsedasaCombinedTransportBillofLading.
3.NotifyPartyInsertName,AddressandPhone
（ItisagreedthatnoresponsibilityshallattschtotheCarrierorhisagentsforfailuretonotify）
4.CombinedTransport*
5.CombinedTransport*
Pre–carriageby
PlaceofReceipt
6.OceanVesselVoy.No.
7.PortofLoading
8.PortofDischarge
9.CombinedTransport*
PlaceofDelivery
Marks&Nos.
Container/SealNo.
No.of
Containers
orPackages
DescriptionofGoods（IfDangerousGoods,SeeClause20）
GrossWeightKgs
Measurement
DescriptionofContentsforShipper’sUseOnly（NotpartofThisB/LContract）
10.TotalNumberofcontainersand/orpackages（inwords）
SubjecttoClause7Limitation
11.Freight&Charges
RevenueTons
Rate
Per
Prepaid
Collect
DeclaredValueCharge
Ex.Rate:
Prepaidat
Payableat
Placeanddateofissue
TotalPrepaid
No.ofOriginalB（s）/L
SignedfortheCarrier,COSCOCONTAINERLINES
T
LADENONBOARDTHEVESSEL
DATE
BY
ORIGINAL
1.Goodsconsignedfrom（Exporter'sbusinessname,address,country）
ReferenceNo.
GENERALIZEDSYSTEMOFPREFERENCES
CERTIFICATEOFORIGIN
（Combineddeclarationandcertificate）
2.Goodsconsignedto（Consignee'sname,address,country）
FORMA
Issuedin
THEPEOPLE'SREPUBLICOFCHINA
（country）
SeeNotesoverleaf
3.Meansoftransportandroute（asfarasknown）
4.Forofficialuse
5.Itemnum-
ber
6.Marksand
numbersof
packages
7.Numberandkindofpackages;descriptionofgoods
8.Origin
criterion
（seeNotes
overleaf）
9.Gross
weight
orother
quantity
10.Number
anddateof
invoices
11.Certification
Itisherebycertified,onthebasisofcontrolcarriedout,thatthedeclarationbytheexporteriscorrect.
12.Declarationbytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswere
producedin
（country）
andthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsintheGeneralizedSystemofPreferencesforgoodsexportedto
-----------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------
Placeanddate,signatureandstampofcertifyingauthority
----------------------------------------------------------------------------------------------------------
Placeanddate,signatureandstampofauthorizedsignatory
BILLOFEXCHANGE
凭DrawnUnder
不可撤销信用证IrrevocableL/CNo.
JST-AB12
日期
Date
支取PayableWithinterest
%
按
息
付款
No.
汇票金额Exchangefor
Nanjing
见票at
日后（本汇票之副本未付）付交
sightofthisFIRSTofExchange（SecondofExchange
Beingunpaid）Paytotheorderof
金额thesumof
此致To
（AuthorizedSignature）
答案：
MAXFINETRADINGCO.,LTD
NO.2,LONGKUNROAD,HAIKOU,CHINA
COMMERCIALINVOICE
To:
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
InvoiceNo.:
SH25586
InvoiceDate:
APR.20,2003
S/CNo.:
SHL553
From:
HAIKOUPORT,CHINA
To:
OSAKAPORT,JAPAN
LetterofCreditNo.:
JST-AB12
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
CIFOSAKAPORT,JAPAN
ITOCHU
OSAKA
NO,1-200
LADIESGARMENTS
STYLENO.ROCOCO
STYLENO.ROMANTICO
PAKEDINCARTONS,10PCSEACH,
TOTAL200CTNS.
1000PCS
1000PCS
USD5.50
USD4.80
USD5,500.00
USD4,800.00
TOTAL:
2000PCS
USD10,300.00
SAYTOTAL:
SAYU.S.DOLLARSTENTHOUSANDTHREEHUNDREDONLY.
MAXFINETRADINGCO.,LTD
NO.2,LONGKUNROAD,HAIKOU,CHINA
PACKINGLIST
To:
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
InvoiceNo.:
SH25586
InvoiceDate:
APR.20,2003
S/CNo.:
SHL553
From:
HAIKOUPORT,CHINA
To:
OSAKAPORT,JAPAN
LetterofCreditNo.:
JST-AB12
DateofShipment:
MAY.15,2003
MarksandNumbers
NumberandkindofpackageDescriptionofgoods
Quantity
Package
G.W
N.W
Meas.
ITOCHU
OSAKA
NO,1-200
LADIESGARMENTS
STYLENO.ROCOCO
STYLENO.ROMANTICO
1000PCS
1000PCS
100CTNS
100CTNS
15.40KGS/CTN
15.40KGS/CTN
13.00KGS/CTN
13.00KGS/CTN
0.12CBM/CTN
0.12CBM/CTN
TOTAL:
2000PCS
200CTNS
3080.00KGS
2600.00KGS
24.00CBM
SAYTOTAL:
TWOHUNDREDCARTONSONLY.
1.ShipperInsertName,AddressandPhone
B/LNo.
MAXFINETRADINGCO.,LTD
NO.2,LONGKUNROAD,HAIKOU,CHINA
SH223545
中远集装箱运输
COSCOCONTAINERLINES
TLX:
33057COSCOCN
FAX:
+86（021）65458984
ORIGINAL
2.ConsigneeInsertName,AddressandPhone
TOORDEROFSHIPPER
Port-to-PortorCombinedTransport
BILLOFLADING
RECEIVEDinexternalapparentgoodorderandconditionexceptasother-
Wisenoted.Thetotalnumberofpackagesorunitesstuffedinthecontainer,
ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingare
FurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeans
OfcheckingandisnotapartofthisBillofLadingcontract.Theca
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