1、结算实验答案61.银行审核受益人提交的单据时,根据信用证要求和单据内容,判断哪些单据可接受,哪些不能接受,说明理由。信用证单据接受/不接受种类内容about USD576,824.00汇票USD525,000.00接受(在10范围)Drawn on A Import CompanyTo:A Import Company接受Expiry date:20 May, 2002Issue date: 21 May, 2002不接受,过效期Commercial Invoice商业发票无受益人签章接受(受益人出具,可以不要签字)5000 bags bombazine4950 bags bombazine不
2、接受(以件、包为单位,无浮动)5000 Metric Ton peanut oil4692 Metric Ton peanut oil不接受(超出浮动范围)Amount:about USD100,000.00USD110,000.00(汇票金额:“USD110,000.00”)可以接受(10范围)Amount: USD100,000.00USD110,000.00(汇票金额:“USD100,000.00”)不接受CIFC5Hong KongUSD145,935.00“USD137,638 25”(总值栏金额)接受CIF Hong Kong 147,550.00,Freight fee:HKD1
3、0,560.00Insurance fee:HKD140.00CIF Hong Kong HKD 147.550.00Less F HKD 10,560.00Less F HKD 140.00 FOB HKD 136,850.00 接受marked Freight Prepaid提 单Freight Prepayable不接受(要求预付,但是表述的是可以预付)Shipment not later than20 July, 1998备运提单签发日:“18 July, 1998”装船批注日期为:“22 July, 1998”不接受,以批注日为装船日On board Bill of LadingOn
4、 deck不接受(装船与舱面不同)Clean Bill of LadingTwo bags torn不接受Shipped in apparent good order and condition接受Packaging contaminated不接受One case short shipped不接受(短装)Packaging soiled by contents不接受Insufficient packaging不接受CIF New YorkFreight prepaid接受CIF New YorkFreight paid接受FOB New YorkFreight prepaid不可以接受(标有“
5、运费已付”的提单与FOB术语的内容不符)CIF New YorkFreight to collect不接受(一定要求卖方支付)Shipment from any port of China,to New YorkShipment from Guangzhou, to New York接受made out to order of Issuing Bankissuing bank: Standard Chartered Bank Ltd.Consigned to: order of Issuing Bank不接受(order of Standard Chartered Bank Ltd) Tran
6、sshipment: not allowedShipped on board from: Guangzhouto: New Yorkby transshipment at: Hong Kong不接受Insurance Policy保险单据Insurance Certificate不接受Insurance CertificateInsurance Policy接受Insurance CertificateCover Note不接受Insurance Certificate for 110% of Invoice value, Invoice value amount USD20,000.00Am
7、ount insured: USD22,000.00接受Insurance Certificate for 110% of Invoice value, Invoice value amount USD20,000.00Premium Rate: As Arranged接受Shipment not later than July 20,1998备运提单装船批注日期为:“July 18, 1998”,保险单日期为:“July 19, 1998”接受提单,但是保险单不能接受Covering Usual RisksCovering All Risks and War Risks接受,信用证中笼统表述
8、,其他单据可以详细表述,最好在保单上抄上Usual Risks,然后再列名具体险种。2.通知行Bank of China根据信用证和受益人提交的全套单据,审核单据中存在的不符点并提出处理建议。(1)商业发票不符合点:信用证:JIANGSU NATIVE PRODUCE IMF. AND EXP (GROUP) CORP.36 GONG YUAN ROAD,NANJING发票中JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINA商业发票INVOICE NO. SU252022-J
9、 与唛头SU252022-I不一致信用证:MOISTURE MAX 67.0 PCT ,商业发票:MOISTURE: 66.08% MAX信用证 DECENOIC ACID MIN 2.1 PCT,商业发票:DECENOIC ACID 2.1516% MIN发票毛价值应该为JP3,157000.00,而不是JP31,570,000,否则与信用证不符(2)汇票信用证DRAFT AT 90 DAYS DATE,汇票At 90 DAYS sight信用证APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS
10、,汇票中无显示汇票上方应该显示的是汇票号码而不是发票号码No.SU252022-J收款人一般是Beneficiary or order ,在自由议付时选择BANK OF CHINA为议付行再背书转让。(3)空运单据信用证latest date of shipment: 950331,空运单:FLIGHT DATE JL792 01/04/1995信用证要求CIF NARITA, 空运单唛头部分在NARITA之前应该显示这个价格术语信用证APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS,空运单中无
11、显示 (4)保险单保险金额应该是发票毛值的110,发票毛值为JP3,157,000.00,保险金额为JP3,472,700.00,大写因此也错误信用证要求ENDORSED IN BLANK,背面需要空白背书是否交了全套三份保险单据信用证APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS,保险单中无显示(5)包装单检查是否3份信用证:JIANGSU NATIVE PRODUCE IMF. AND EXP (GROUP) CORP.36 GONG YUAN ROAD,NANJING包装单中JIANGS
12、U NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINA信用证:MOISTURE MAX 67.0 PCT ,包装单:MOISTURE: 66.08% MAX信用证 DECENOIC ACID MIN 2.1 PCT,包装单:DECENOIC ACID 2.1516% MIN唛头应该包括价格术语CIF信用证APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS,包装单中无显示(6)原产地证明书信用证A
13、PPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS,原产地证明书中无显示。信用证中要求“ORIGINAL GSP FORM A, CERTIFICATE OF NO ANTIBIOTICS”,但是ORIGINAL内容并无此项显示(7)检验证书信用证APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS,检验证书中无显示。唛头应该包括价格术语CIF信用证:MOISTURE MAX 67.0 PCT ,检验证书
14、:MOISTURE: 66.08% MAX信用证 DECENOIC ACID MIN 2.1 PCT,检验证书:DECENOIC ACID 2.1516% MIN信用证:JIANGSU NATIVE PRODUCE IMF. AND EXP (GROUP) CORP.36 GONG YUAN ROAD,NANJING检验证书中JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINA: To: 1450 14BKCHCNBJA94099065: FM: 1550 14MTRBJPJT
15、AXXX0694MTRBJPJTXXX+MITSUI TRUST AND BANKING CO.+LTD THE+TOKYO: MT: 700 01: 40A form of documentary credit: IRREVOCABLE: 20 documentary credit number: 100934028D-01001: 31C date of issue: 950314: 31D date and place of expiry: 950415 P.R. OF CHINA: 50 applicant: SUMITOMO CORPORATION, 2-2 HITOTSUBASHI
16、, CHIYODA-KU TOKYO: 59 beneficiary: JIANGSU NATIVE PRODUCE IMF. AND EXP (GROUP) CORP. 36 GONG YUAN ROAD,NANJING THE PEOPLE S REPUBLIC OF CHINA: 32B amount: CURRENCY JP3,078,075.00: 41- available with /by: ANY BANK BY NEGOTIATION: 42C drafts at: DRAFT AT 90 DAYS DATE: 42- drawee: THE MITSUI TRUST AND
17、 BANKING CO. LTD. HEAD OFFICE, TOKYO: 43p partial shipments: PROHIBITED: 43T transshipment: PROHIBITED: 44A loading in charge: CHINESE AIRPORT: 44B for transportation to: NARITA, AIRPORT: 44C latest date of shipment: 950331: 45A shipment of goods: 700 KGS NET OF CHINESE ROYAL JELLY (PRODUCTS BY LAOS
18、HAN FACTORY) IN REFRIGERATED CONTAINER AT JP4,510.00 PER KG NET. LESS DISC. 2.5% CIF NARITA AIRPORT: 46A documents required:+SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE(5) INDICATING APPLICANTS REF NO. MCC1-94-0120 WHICH MUST BE GIVEN ON ALL OTHER DOCUMENTS+PACKING LIST IN DUPLICATE+FULL SET OF CLEAN
19、 AIR WAYBILL CONSIGNED TO SUMITOMO CORPORATION TOKYO AND MARKED FREIGHT PREPAID AND SHOWING SAME NAMES AS NOTIFY PARTY AS CONSIGNEE AND INDICATING ACTUAL FLIGHT DATE+FULL SET OF INSURANCE POLICIES OR CERTIFICATES ENDORSED IN BLANK, FOR 110PCT INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES(ALL RI
20、SKS), AND THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES RIOTS AND CIVIL COMMOTIONS CLAUSE AND I.O.P CLAIMS ARE PAYABLE IN JAPAN IN CURRENCY OF DRAFTSINSURANCE TO BE EFFECTED BY SHIPPER+ORIGINAL GSP FORM A, CERTIFICATE OF NO ANTIBIOTICS AND COPIES OF CERTIFICATE OF QUALITY ALSO REQUIRED: 47A ad
21、ditional cond.:1)SHIPPING MARKS SHOULD INCLUDE SUMIT IN TRIANGLE.2)TRANSPORT DOCUMENTS WHICH BEAR REFERENCE BY STAMP OF OTHERWISE TO COSTS ADDITIONAL TO THE FREIGHT ARE NOT ACCEPTABLE.3)ORIGINAL CERTIFICATE OF QUALITY CERTIFYING PRODUCTS BY LAOSHAN FACTORY, MOISTURE MAX 67.0 PCT AND DECENOIC ACID MI
22、N 2.1 PCT ISSUED BY C.C.I.B. SHOULD BE ATTACHED TO THE CARGO AND A BENEFICIARIES CERTIFICATE REQUIRED.4)DRAFT(S) TO ENFACE SAME DATE AS AIR WAYBILL AND WILL BE PAYABLE AT A FIXED DATE.: 71B details of charges: ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT: 48 presentation period:DRAFTS/DOCUMENTS
23、MUST BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS, BUT WITHIN THE VALIDITY OF CREDIT: 49 confirmation instruction: WITHOUT: 53-reimbursement bank: THE MITSUI TRUST AND BANKING CO., LTD., HEAD OFFICE, TOKYO: 78 instructions:THE NEGOTIATING BANK MUST FORWARD TO US (INT L O
24、PERATIONS ADMINISTRATION DIV. 1-1 NIHONBASHI MUROMACHI 2-CHOME. CHUO-KU TOKYO) ALL DOCUMENTS IN ONE REGISTERED AIRMAIL AND TO THE DRAWEE BANK THE DRAFTS TOGETHER WITH COMPLICANCE CERTIFICATE.ALL DRAFTS DRAWN HERE UNDER MUST INDICATE NUMBER, DATE AND NAME OF ISSUING BANK OF THIS CREDIT. -MAC/A1EB3306
25、QUINTUPLICATINVOICE江苏省土产进出口集团股份有限公司JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP.38 GONG YUAN ROAD, NANJING, CHINATO MESSRS. DATE: MARCH 20,1995SUMITOMO CORPORATION2-2 HITOTSUBASHI,CHIYODA-KU, TOKYO, JAPAN INVOICE NO. SU252022-J MARKS & NUMBERSS/C NO. 95JN1010J SUMIT IN TRIANGLEL/C NO. 1009340
26、28D-01001 SU252022-I(应该为J)FROM NANJING AIRPORT TO NARITA AIRPORT NARITA NO.1-70ART NO. QLTY NO. DESCRIPTION PACKAGES QUANTITY UNIT PRICE AMOUNT CIF NARITA AIRPORTCHINESE ROYAL JELLY 70 CTNS 700KGS JP4510-KG NETDECENOIC ACID 2.1516% MIN JP31,570,000.00MOISTURE: 66.08% MAX LESS 2.5% DISC. JP78,925.00T
27、OTAL: PACKAGES: 70 CTNS QUANTITY: 700 KGS NETPRODUCTS BY LAOSHAN FACTORYPACKING: IN 1KG/PLASTIC BOTTLE 10 KGS/CTNTHE APPLICANTS REF NO. MCCI-94-0120 江苏省土产进出口集团股份有限公司JIANGSU NATIVE PRODUCEIMPORT & EXPORT (GROUP) CORP.范 力号码 南京 10 APR,1995No.SU252022-J Nanjing凭 不可撤销信用证Drawn under THE MITSUI TRUST AND I
28、rrevocable L/C No 100934028D-01001 BANKING CO., LTD.,TOKYO日期Dated 950314汇票金额 Exchange for JP3,078,075.00 见票 日后(本汇票之副本未付)付交 At 90 DAYS sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA 金额 the sum of JAPANESE YEN THREE MILLION SEVENTY EIGHT THOUSAND AND SEVENTY FIVE ONLY 此致 To THE MITSUI TRUST AND BANKING CO. LTD. HEAD OFFICE, TOKYO江苏省土产进出口集团股份有限公司JIANGSU NATIVE PRODUCEIMPORT & EXPORT (GROUP) CORP 范 力AIRPORT OF DEPARTURENANJINGFLIGHT DATEJL792 01/04/1995AIRPORT OF DESTINATIONNARITAMASTER AIR WAYBILL NUMBER78102730512AIR WAYBILL NUMBERNo
copyright@ 2008-2022 冰豆网网站版权所有
经营许可证编号:鄂ICP备2022015515号-1