国际贸易单证实训作业.docx

1、国际贸易单证实训作业实训一：信用证内容分析信用证：Sequence of Total *27 : 1 / 1Form of Doc. Credit *40 : IRREVOCABLEDoc. Credit Number *20 : AIB.IM06063506Date of Issue *31 C : 060624Expiry *31 D : Date 0606 Place CHINAApplicant Bank 51 A : AIBKIE2DXXX *AIB BANK *DUBLINApplicant *50 : B AND C CANTWELL, CC FITTINGS, MEADOWLA

2、NDS GRANTSTOWN CO WATERFORDBeneficiary *59 : GUANGDONG TEXTILES IMPORT AND EXPORT COTTON MANUFACTURED GOODS CO 14/F GUANGDONG TEXTILES MANSIONS 168 XIAO BEI RD GUANGZHOU CHINAAmount *32 B : Currency USD Amount 20060,00Available with/ by *41 A : AIBKE2DXXX *AIB BANK *DUBLIN BY ACCEPTANCEDrafts at 42

3、C : 30 DAYS SIGHTDrawee 42 A : AIBKE2DXXX *AIB BANK *DUBLINPartial Shipments 43 P : PROHIBITEDTransshipment 43 T : PERMITTEDLoading in charge 44 A : GUANGZHOU CHINAFor transport to 44 B : DUBLIN, IRELANDDescript. of goods 45 A : +DRAWER SLIDES AND HANDLES CIF DUBLIN, IRELANDDocuments required 46 A :

4、 +SIGNED INVOICES IN TRIPLICATE +FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT +INSURANCE POLICY/CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE +CERTIFICATE OF CHINA ORIGIN

5、ISSUED BY A RELEVANT AUTHORITY +PACKING LISTAdditional cond. 47 A : +PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS, TRADE FINANCE SERVICES, CARRISBROOK HOUSE, BALLSBRIDGE, DUBLIN 4. +IF BILLS OF LADING ARE REQUIRED ABOVE, PLEASE FORWARD DOCUMENTS IN TWO MAILS, ORIGINALS SEND BY COURIER AND DUPL

6、ICATES BY REGISTERED AIRMAILDetails of Charges 71 B : BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARYPresentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS FROM SHIPMENT DATEConfirmation *49 : WITHOUTInstructions 78 : DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJEC

7、T TO A DISCREPANCY HANDLING FEE OF EUR100,00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY SPECIAL NOTE: ISSUING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY (UNLESS OTHERWISE STATED) AT APPROPRIATE LIBOR RATE PLUS 1,00 PER CENT MARGINSend. to Rec. Info. 72 : THIS CREDI

8、T IS ISSUED SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS, 1993 REVISION, I.C.C. PUBLICATIONS NO.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ISSUING BANK？ （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

9、修改信用证1根据下面的销售合同审核信用证。销 售 合 同SALES CONTRACTSellers: GREAT WALL TRADING CO.，LTD Contact no.:GW2005X06Address: RM206, HUASHENG BUILDING, Date: 2006.4.22NINGBO, P.R.CHINA Signed at: NINGBOBuyers: F.T.C CORP Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.This sales contract is made by and between the se

10、llers and the buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:(1)Name of commodity and specification(2)quantity(3)unit(4)Unit price(5)amountHALOGEN FITTING W50010% more or less both in amount and q

11、uantity allowed9600PCSPCCIF HELSINKI USD3.80/PCUS36480.00Total amountUS36480.00(6) Packing: CARTON (7) Delivery from: NINGBO to HELSINKI (8)Shipping marks: N/M(9) Time of shipment: Within 30 days after receipt of L/C, allowing transshipment and partial shipment.(10)Term of payment: by 100% confirmed

12、 irrevocable letter of credit in favor of the sellers to be available by sight draft to be opened and to reach China before MAY 1, 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. L/C must mention this contract number. L/C advised by BANK OF

13、CHINA, NINGBO BRANCH. All banking charges outside China (the mainland of China) are for account of the Drawee.(11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to HELSINKI to be effected by the buyers.(12)Arbitration: All dispute arising from the executio

14、n of or in connection with this contract shall be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Commission. In Shenzhen (or in Beijing) for arbitration in act with its sur

15、e of procedures. The arbitral award is final and binding both parties for setting the dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.The Seller: GREAT WALL TRADING CO., LTD The Buyer: ALICE 马丁 Issue of Documentary creditIssuing bank : METTTABANKLTD., FI

16、NLANDDoc. Credit Type : REVOCABLECredit Number : LRT9806457Date of Issue : 060628Expiry : Date 060616 place FINLANDApplicant : F.I.C. CO. AKEKSANTERINK AUTO P.O.BOX 9, FINLANDBeneficiary : GREAT WALL TRADING CO. LTD RM206, HUASHENG BUILDING NINGBO, P.R.CHINAAmount : USD3648.00(SAY U.S.DOLLARS THIRTY

17、 SIX THOUSAND FOUR HUNDRED AND EIGHT ONLY.)Available with/by : ANY BANK IN ADVISING COUNTRY BY NEGOTIATIONDraft at : DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUEPartial shipments : NOT ALLOWEDTransshipment : ALLOWEDLoading in Charge : NINGBOFor Transport to : HELSINKIShipment Period : AT THE LATES

18、T MAY 30, 2006Descrip. Of Goods : 960 PCS OF HALOGEN FITTING W500. USD6.80 PER PC AS PER SALES CONTRACT GW2005M06 DD22.4.2006. CIF HESINKI.Documents Required : * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES * PACKING LIST IN 2 COPIES * FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT

19、 TO ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE) * GSP CERTIFICATE OF ORIGIN FORM A. CERTIFYING GOODS OF ORIGIN IN CHINA. ISSUED BY COMPETENT AUTHORITIES * INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC. INCLUDING WREHOUSE TO WAREHOUSE CLAUSE UP TO

20、FINAL DESTINATION AT HELSINKI. FOR AT LEAST 120 PCT OF CIF VALUE * SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUEPresentation period : 6 DAYS AFTER ISSUANCE DATE OF

21、SHIPPING DOCUMENTConfirmation : WITHOUTInstructions : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSEQUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.2 审核下列信

22、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。DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LAT

23、ER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1. SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2. CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3. SHIPS CLASSIFICATION ISSUED BY LLOYDS IN LONDON4. FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT

24、 TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5. INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6. WEIGHT NOTE COUTER SIGNED BY APPLICANT.7. INSPECTION CERT

25、. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARYS ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: A

26、BC ROTTERDAM NO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT. DEUTSCHE BANK A.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/C NO. 291-11-6222531 DATEDAPRIL 2ND,2006DATE AND PLACE OF EXPIRY

27、 :OCT.15,2006 IN COUNTRY OF BENEFICIARYAPPLICANT: WOODLAND LIMITED450 CASTLE PEAK ROAD,KLN.,HONG KONG.BENEFICIARY: ZHEJIANG ANIMAL BY-PRODUCTS IMP. & EXP. CORPORATION 76 WULIN RD,HANGZHOU,CHINAL/C AMOUNT: USD16663.00LOADING IN CHARGE:SHANGHAI PORT,CHINAFOR TRANSPORTATION TO:HONGKONGLATEST DATE OF SH

28、IP:060930DESCRIPTION OF GOODS: 42500 PIECES OF STUFFED TOY AS PER SALES CONTRACT 06ZA16IA0069 DATED 06.06.13 STYLE NO. QUANTITY UNIT PRICE - ZEAPEL06 7000PCS USD0.345/PC ZEAPEL07 500PCS USD0.65/PC ZEAPEL08 5000PCS USD1.10/PC ZEAPEL05 30000PCS USD0.31/PC CIFC5 HONGKONG AS PER INCOTERMS 2006DOCUMENTS

29、REQUIRED:+ COMMERCIAL INVOICE IN 1 ORIGINAL AND 3 COPIES LESS 5% COMMISSION AND HANDSIGNED BY BENEFICIARY. + -ADDITIONAL COND.: +PACKING IN CARTONS OF 50 PCS EACH. +CARTONS TO BE MARKED WITH: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。COMMERCIAL INVOICE1)SELLER3) INVOICE NO.4)INVOICE DATE5)L/C NO

30、.6)DATE7)ISSUED BY2)BUYER8) CONTRACT NO.9)DATE10)FROM11)TO12)SHIPPED BY13)PRICE TERM14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNTTOTAL AMOUNT IN WORDS:TOTAL GROSS WEIGHT:TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE2.根据下列资料缮制发票:资料如下：DC NO. DC TST148986 EXPIRY :APR.15,2006 APPLICANT: LE

31、ON INC.1200 NEW YORK DRIVEPASADENA, CA.91108BENEFICIARY: ZHEJIANG TEXTILES IMP. & EXP. CORPORATION 165 ZHONGHE ZHONG RD,HANGZHOU,CHINAL/C AMOUNT: USD124390.00LOADING ON BOARD/DISPATCH FROM:NINGBO PORT,CHINAFOR TRANSPORTATION TO:NEWYORKLATEST DATE OF SHIP:MARCH 31,2006COVERING: LADIES 80% VISCOSE 12% NYLON 8% KNITTED CARDIGAN 1)P.O.NO. 6199,10900P