国际商务单证填单练习.docx

1、国际商务单证填单练习一、汇票阅读理解1. 阅读理解一BILL OF EXCHANGENO. SHE01/7203 DATE ，2002 EXCHANGE FOR USD7， AT DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF CONSTRUCTIONBANK OF CHINA THE SUM OF US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. DRAWN UNDER L/C NO.

2、COM 8722732 DATED MAY 15，2002USSUED BY THE SAKURA BANK, LIMITEDTO THE SAKURA BANK, LIMITED 56 NANIWA-CHO, CHUO-KU, KOBE,JAPAN ZHOU TEA IMPORT & EXPORT CORPORATION根据上面的汇票，找出以下所列内容（1）开证行名称：THE SAKURA BANK, LIMITED（2）信用证号码：COM 87（3）开证日期：MAY 15，2002（4）出票人：HUIZHOU TEA IMPORT & EXPORT CORPORATION（5）付款人：TH

3、E SAKURA BANK, LIMITED 56， NANIWA-CHO, CHUO-KU, KOBE, JAPAN（6）受款人：TO THE ORDER OF CONSTRUCTIONBANK OF CHINA（7）付款期限：见票即付（AT DAYS AFTER SIGHT）（8）汇票大写金额：US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. （9）议付时间：，2002（10）汇票号码：SHE01/72032. 阅读理解二根据上面的汇票，找出以下所列内容（1）开证行名称：NATIONAL COMMERCIAL BANK, TH

4、E JEDDAH ( HEAD OFFICE )（2）信用证号码：613M9732808（3）开证日期：Oct. 02,1997（4）出票人：GUANGDONG TEXTILES IMPORT & EXPORT KNITWEARS COMPANY LIMITED（5）付款人：NATIONAL COMMERCIAL BANK, THE JEDDAH ( JEDDAH, MAIN BRANCH )（6）受款人：BANK OF CHINA, GUANG DONG, BRANCH（7）付款期限：PAYABLE AFTER 60 DAQYS FROM THE DATE OF RECEIPT OF ORI

5、GINAL DOCTS BY MCB JEDDAH LC DEPT（8）汇票大写金额：US DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED ONLY二 汇票改错1. 汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据以下信用证内容审核并修改汇票。FROM: KWANGTUNG PROVINCIAL BANK, HKTO: BANK OF CHINA, GUANGZHOU BRANCHDATE AND PLACE OF USSUE: ,1994，CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.: 002-1

6、0358ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCHBENEFICIARY: GUANGDONG HUADA FOOD CO., LTD.58 BEIJING ROAD, GUANGZHOU, CHINAAPPLICANT: HONG KONG ABC CO.3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONG KONGAMOUNT: USD14，EXPIRY DATE: JAN. 15，1995DEAR SIRS,WE HEREBY ISSUE AN IRREVOCABLE DOCUMENT CREDIT

7、 IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN ON US, FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREDTI ACCOMPANIED BY THE FOLLOWING DOCUMENTS:SPECIAL CONDITIONS: ALL DOCUMENTS MENTIONING THIS CREDIT NUMBER. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE

8、OF ISSUANCE OF TRANSPORT DOCUMENTS BUT WITHIN VALIDITY OF CREDIT.BILL OF EXCHANGENO. 002-10358 DATE JAN. 10，1995 EXCHANGE FOR USD14， AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HKTHE SUM OF US DOLLARS FOURTEEN THO

9、USAND TWO HUNDRED ( ). DRAWN UNDER THIS CREDIT TO HONG KONG ABC CO. 3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONGKONG HONG KONG ABC CO. （签名）改错：（1）汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填；（2）汇票期限错，信用证规定“YOUR DRAFTS AT SIGHT”, 应是即期汇票， 填写 ；（3）受款人抬头错，不是开证行，应是议付行或通知行“BANK OF CHINA, GUANG ZHOU BRANCH”（4） 汇票大写金额错，后

10、面应加“ONLY”；（5）出票依据错，应填信用证号码，开证日期和开证行名称（6）付款人错，按照信用证规定“DRAWN ON US”，应填开证行的名称；（7）出票人错，应填受益人名BILL OF EXCHANGENO. DATE JAN. 10，1995 EXCHANGE FOR USD14， AT DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PAY TO THE ORDER OF BANK OF CHINA, GUANGZHOU BRANCHTHE SUM OF US DOLLARS

11、 FOURTEEN THOUSAND TWO HUNDRED ONLY DRAWN UNDER THIS CREDIT NO. 002 - 100358 DATED NOV. 13，1997 ISSUED BY KWANGTUNG PROVINCIAL BANK, HKTO KWANGTUNG PROVINCIAL BANK, HK GUANGDONG HUADA FOOD CO., LTD. （签名）2. 汇票改错二 广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO. 信用证后，如期交货，请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。TO

12、: BANK OF CHINA, GUANGDONGFM: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAH SAUDI ARABIADEAR SIRS,KINDLY ADVISE BENEFICIARYS M/S GUANGDONG METALS AND MINERALS I/E CORP. 5 TIANHE ROAD, GUANGZHOU, CHINA.OF OUR OPENING WITH YOU AN IRREVOCABLE DOCUMENTARY CREDIT DATED MAR. 10，2002 IN THEIR FAVOUR ON BEHALF O

13、F M/S MIGHWLLI STEEL PRODUCTS CO. . BOX 18741 JEDDAH SAUDI ARABIA FOR AMOUNT ABOUT USD75， VALID IN CHINA UNTIL MAY 20，2002，AVAILABLE WITH YOU BY PAYMENT AGAINST PRESENTATION OF BENEFICIARYS DRAFT(S) AT 30 DAYS AFTER B/L DATE DRAWN ON OURSELVES AND MARKED “DRAWN UNDER ARAB NATIONAL BANK CREDIT NO. 25

14、4LK254”.5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THIS CREDIT.改错：（1）出票条款漏了信用证号码（2）小写金额错，应扣除5%佣金；（3）汇票期限错，应为提单日后30天，而不是见票后30天；（4）大写金额错，应该与小写金额一致；（扣佣后小写金额）（5）付款人填错，应为开证行正确填写如下： 凭 Draw under ARAB NATIONAL BANK 信用证 第 号 L/C NO. 254LK254 日期 年 月 日dated MAR. 10, 2002 按 息 付款 Payable with interest %

15、per annum号码 汇票金额 中国 广州 年 月 日No. Exchange for USD71, Guangzhou, China 20 见票 日后（本汇票之副本未付） 付 At 30 DAYS AFTER B/L DATE sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA, GUANGDONG 或其指定人 金额 the sum of US DOLLARS SEVENTY ONE THOUSAND EIGHTY HUNDRED AND N

16、INETY EIGHT CENTS EIGHTY FIVE ONLY.此致To: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAH SAUDI ARABIAGUANGDONG METALS AND MINERALS I/E CORP. （ 签名 ）一、汇票填制1. 汇票填制一根据以下内容，填写一份汇票。INVOICE NO. : TU231ISSUING BANK: KUWAIT REAL ESTATE BANKL/C NO. : SP00256 DATED MAR. 21，2002INVOICE AMOUNT: USD9,BENEFICIARY: BEIJIN

17、G NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATIONAPPLICANT: HAMEED ALI AL TUHOO CO. , KUWAITNEGOTIATING BANK: THE INDUSTRIAL & COMMERCIAL BANK OF CHINADATE OF NEGOTIATION: APR. 18，2002. AVAILABLE WITH YOUR DRAFT AT SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE. ALL DRAFTS MUST BE MARKED “DRAWN UNDER

18、KUWAIT REAL ESTATE BANK”.BILL OF EXCHANGENO. TU231 DATE APR. 18，2002EXCHANGE FOR USD9,AT SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PPAY TO THE ORDER OF THE INDUSTRIAL & COMMERCIAL BANK OF CHINATHE SUM OF US DOLLARS NINE THOUSAND SEVEN HUNDRED EIGHTY FIVE ONLYDRAWN UNDER L/C

19、NO.: SP00256 DATED MAR. 21, 2002ISSUED BY KUWAIT REAL ESTATE BANKTO KUWAIT REAL ESTATE BANKBEIJING NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATION （ 签名 ）2. 汇票填制二根据以下内容，填写一份汇票。WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO. 45BC123 DATED JAN. 02, 2003 AVAILABLE WITH US BY PAYNENT AT

20、30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT OUR COUNTERS FOR ACCOUNT OF STG99,INVOICE NO.: NL0321ISSUING BANK: THE CHARTERED BANK LONDON, ENGLANDBENEFICIAFY: CHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. & EXP. CORP. GUANGDONG BRANCH, NO. 87 THE BUND, GUANGZHOU, CHINAAPPLICANT: LONDON EXPORT C

21、O., LTD. P. O. BOX 56387 LONDON, ENGLANDNEGOTIATING BANK: BANK OF CHINADATE OF NEGOTIATION: FEB. 23，2003 凭 Draw under THE CHARTERED BANK LONDON, ENGLAND信用证 第 号 L/C NO. 45BC123日期 年 月 日 dated JAN. 02, 2003按 息 付款 Payable with interest % per annum号码 汇票金额 中国 广州 年 月 日No. NL0321Exchange for STG99, Guangzho

22、u, China FEB. 23, 2003 见票 日后（本汇票之副本未付） 付 At 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT YOUR COUNTERS sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA 或其指定人 金额 the sum of STG NINETY NINE THOUSAND AND TWELVE POINT FIFTY TWO ONLY此致To: THE CHART

23、ERED BANK LONDON, ENGLANDCHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. & EXP. CORP. GUANGDONG BRANCH, （ 签名 ）3. 汇票填制三根据以下内容，填写一份托收项下汇票。COVERING 3,000 DOZ OF GARMENTS AT JPY PER DOZ. UNDER CONTRACT NO. : 02PT744. THE BUYERS SHALL DULY ACCEPT THE DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT 90 DAYS SIGHT

24、UPON FIRST PRESENTATION AND MAKE PAYMENT ON ITS MATURITY. THE SHIPPING DOCUMENTS ARE OT BE DELIVERED AGAINST PAYMENT ONLY.COLLECTING BANK: THE BANK OF TOKYO, LTD. . BOX 240, NAGOYA- NAKA, NAGOYA, 460-91 JAPANPRINCIPAL: SHANGHAI FENGHUA TEXTILES I/E CORP. 25 GUANGDONG ROAD, SHANGHAI, CHINAPPAYER: TOY

25、OHANM AND CO., LTD. 58 NISHIKI 6 - CHOME, NAKAKUINVOICE NO.: YU25868DATE OF NEGOTIATION: APR. 14,2002BILL OF EXCHANGENO. YU25868 DATE APR. 14,2002EXCHANGE FOR JPY60, AT D/P 90 DAYS SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PPAY TO THE ORDER OF THE BANK OF TOKYO, LTD.THE SUM

26、OF JAPAN YEN SIXTY THOUSAND SIX HUNDRED ONLYDRAWN UNDER COVERING 3,000 DOZ OF GARMENTS UNDER CONTRACT NO. : COLLECTIONTO TOYOHANM AND CO., LTD.58 NISHIKI 6 - CHOME, NAKAKUSHANGHAI FENGHUA TEXTILES I/E CORP. （ 签名 ）一、发票阅读理解1. 阅读理解一HUIZHOU TEA IMPORT & EXPORT CORPORATION6 NANTAN EAST ROAD, HUIZHOU, GUA

27、NGDON, CHINAINVOICETO MESSERS.: INVOICE NO. : SHE01/7203YAKAHUCHI CO. , LTD. DATE: MAY 27, 2002NO. 689 NADA - KU, KOBE, L/C NO.: COM 8722732JAPAN CONTRACT NO.: HZT(02)003TRANSPORT DETAILS: TERMS OF PAYMENTFROM SHENZHEN TO KOBE VIA HONG KONGBY SIGHT L/CBY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT

28、PRICE AMOUNT ( USD ) ( USD )R. AND D. AS PER S/C NO.:HZT(02)003RIO HAINA APPLICANTS REF NO. 3-R. D.BLACK TEA 6,000KGS KG USD7, TOTAL: 6,000KGS CIF KOBEUSD7, FOB VALUE: USD6, FREIGHT CHARGES: INSURANCE PRMIUM: WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN.根据上面的发票，找出以下所列内容（11）出口商名称：HUIZHOU TEA

29、 IMPORT & EXPORT CORPORATION（12）发票抬头人：YAKAHUCHI CO. , LTD（13）发票号码：SHE01/7203（14）发票日期：MAY 27, 2002（15）合同号码：HZT(02)003（16）付款方式：BY SIGHT L/C（17）装运港： SHENZHEN（18）目的港：KOBE（19）转运港：HONG KONG（20）运输方式：BY VESSEL（21）货物描述：BLACK TEA（22）价格术语：CIF KOBE（23）商品单价：KG（24）总值： USD7,（25）唛头：（26）运费：（27）保险费：（28）证明文句：WE CERTIF

30、Y THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN2. 阅读理解二根据下面的发票，找出以下所列内容（1）出票人名称：GAWEN COMPANY LIMITED, AUSTRALIA（2）发票抬头人：JIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD.（3）发票号码：GA289（4）发票日期： 20/05/2004（5）合同号码： J0254（6）信用证号码：ZJJ04LC0300135（7）付款方式： D/P At Sight（8）装运港： SYDNEY（9）目的港： FUZHOU（10）转运港：无转运

31、（11）运输方式：BYVESSEL（12）运输工具名称： Northern WIND（13）货物名称：LEATHER GARMENTS（14）商品编码：（15）价格术语：CFR FUZHOU（16）数量： 2,350 PCS（17）总值：USD 137,（18）唛头：（19）原产国：AUSTRALIA（20）证明文句：WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803IssuerGAWEN COMPANY LIMITED, AUSTRALIACOMMERCIAL INVOICEToJIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD.NO. 25 C