国际贸易单证实务第三版吴国新李元旭清华大学出版社.docx

1、国际贸易单证实务第三版吴国新李元旭清华大学出版社国际贸易单证实务第三版吴国新李元旭清华大学出版社第一章 国际贸易单证的基本要求、流程和发展趋势习 题 详 解1. 请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai ChinaTele:86-21-23140568 Fax:86-21-25467832TO：CONSOLIDATORS LIMITED NO：PLW253RM.13001-13007E,13/F, DAT

2、E:Sept.15,2011ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG,N.T.,HONGKONGPOBox 531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in w

3、ooden cases of one set each.QUANTITY: Total 5 500 setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352 000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2011 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE:

4、To be covered by the seller for 110% of total invoice value against All risks and war risksas per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,2009.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable Letter of C

5、redit at 30 days after sight to reach the Seller 30 days before the month of Shipmentvalid for negotiation in China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer: The Seller:CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT

6、 & EXPORT CORPORATION信 用 证HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2011 H.K.To:Shanghai Light Industrial Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADe

7、ar Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330 000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by t

8、he following documents:1. Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2011.From Shanghai to Hongkong, Partial shipment a

9、re not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,2009.5.Certificate of Origin issued by

10、 China Council for the Promotion of International Trade.DESCRIPTION OF GOODS:5 500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We underta

11、ke to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2011. SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No.,shipping marks,name

12、 of the vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEENS ROAD C

13、ENTERAL,P.O.BOX 64,H.K.)in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (2007) Revision,International Chamber of Commerce Publication No.600.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION分析：根据本章帮助与提示部分关于信用证修改的内容可知，该信用证应作以下修改：（1）金额有误。应将金额改为

14、“USD 352 000.00（Say U.S. dollars three hundred and fifty two thousand only）”。（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”。（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”。（4）装运期有误。应将“not later than October 31st,2011”改为“during Oct./Nov.2011”。（5）分批装运有误。应将“not”删去。（6）保险金额有误。应将“150%”改为

15、“110%”。（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set each”。（8）单价条款有误。应将“US$ 64.00 CIF HK”改为“US$ 64.00 per set CIFC3% HK”。（9）交单日期有误。应将“Oct. 31st,2011”改为“Dec.15th,2011”。2. 以海运为例，简述出口单证工作的流程图。分析：海运出口单证工作程序如图1-1所示。图1-1 海运出口单证工作程序示意图3. 以海运为例，简述进口单证工作的流程图。分析：海运进口单证工作程序如图1-2所示。图1-2 海运进口单证工作程序示意图

16、第二章 交易磋商和合同的签订习 题 详 解1.创鸿（香港）有限公司收到美国I.C. ISAACS & CO., LP的来函, 其文如下:请根据以上信函拟写一份回信, 回函要求包括以下内容: (1)产品的规格、价格和包装等资料可参见随寄的价目表；（2）样品另寄；（3）所提数量可以给2%的优惠；（4）信用证付款。分析：参照帮助与提示部分分析回函的写法，现将回函拟写如下：2. 请将下列一封信函翻译成英文。先生：谢谢你方九月十日询价，今附上窗帘料子报价单。我们已仔细地选择了一些花样并于今天另行寄上。它们的良好品质、诱人的花样以及我们所报的合理价格将会使你方相信，这些料子是货真价实的。各地房屋装潢商对我

17、方供货有很大需求，而我们现在发现很难满足这些需求，但如果我们在十天内收到你方订单，我们愿按所报价格报以实盘，在十二月中旬交货。对一百匹或一百匹以上的订单，我们可给予2%特别折扣。我方要求在装运期前一个月将信用证送达我方。盼望收到你方订单。中国进出口公司经 理二零一一年九月十日分析：翻译主要强调语句通顺、流畅，语言精确、到位，现将信函的翻译如下，仅供参考。Sept. 10th, 2011Dear Sirs,We thank you for your enquiry of September 10th and enclose our quotation for wall paper.We have

18、 made a good selection of patterns and sent them to you today by post. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.There is a heavy demand for our supplies from house furnishers in various dis

19、tricts and regions, which we are finding difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.On orders for one hundred rolls or more we allow a special discount of 2%.We require

20、 payment by L/C to reach us one month prior to the time of shipment.We look forward to receiving your order.Yours trulyChina National Import & Export Corp.Manager3. 以下是我国某公司对日本大阪（Osaka）ABC公司出口饲料蚕豆合同中的主要交易条件，合同条款中存在错漏，请予改正，并用英文写出正确完整的合同条款。品名及规格：饲料蚕豆（Feeding Broad Beans），良好平均品质水分（Moisture）15%杂质（Admixt

21、ure）2%数量： 60 000吨包装： 袋装价格： 每吨200元CIF班轮条件上海包括佣金交货： 2011年10月30日装3000吨2011年11月30日装3000吨保险： 由卖方投保一切险、偷窃提货不着险、钩损险、战争险支付： 信用证支付分析：该合同条款错漏较多，首先要从合同的内容角度分析存在的错误，将错误找出以后，逐一将其改正。改正后根据英文合同的要求将其撰写成英文合同条款。COMMODITY & SPECIFICATION:Feeding Broad Beans, F.A.Q.Moisture (max) 15%Admixture (max) 2%QUANTITY:60 000 met

22、ric tonsPACKING:Packed in gunny bags of 100kgsEach gross for netUNIT PRICE:JPY 200 per M/T CIFC2% Liner Terms OsakaAMOUNT:JPY 12 000 000 (say JPY twelve million only)SHIPMENT:Shipment on or before Oct. 30, 2011 30 000M/T; Shipment on or before Nov. 30, 2011 30 000M/Tfrom Shanghai to OsakaINSURANCE:T

23、o be covered by the seller for 110% of total invoice value against all risks including war risks as per and subject to the relevant ocean cargo clause of the Peoples Insurance Company of China dated Jan. 1, 2009PAYMENT:The buyer shall open through a bank acceptable to the seller an irrevocable sight

24、 letter of credit to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment4.2011年10月上海新发展进出口贸易实业有限公司收到新加坡海外贸易有限公司（OVERSEAS TRADEING CORPORATION，SINGAPORE）电洽购美加净牙膏，货号为NW101（MAXAM TOOTH PASTE, ART. NO.NW101），其往来电文如下，请根据双方磋商结果

25、签订售货确认书一份。Oct.9IncomingMAXAM TOOTH PASTE ART101 PLEASE CABLE PRESENT PRICE AND AVAILABLE QUANTITY FOR DEC.Oct.10OutgoingYOURS NINTH MAXAM TOOTH PASTE ART NO. NW101 IN CARTONS OF SIX DOZENS EACH REFERENCE PRICE HK DOLLARS 120 PER DOZ CIFC5% SINGAPORE SHIPMENT DEC.Oct.11IncomingYOURS TENTH INTERESTED

26、10 000 CARTONS PLEASE OFFER FIRM.Oct.12OutgoingYOURS ELEVENTH OFFER SUBJECT REPLY HERE THIRTEENTH 10 000 CARTONS HKD 120 PER DOZ CIFC5% SINGAPORE PAYMENT BY IRREVOCABLE SIGHT L/C SHIPMENT WITHIN 30 DAYS AFTER RECEIPT L/C.Oct.13IncomingYOURS TWELFTH HKD 115 PER DOZ INSURANCE 110 PERCENT INVOICE VALUE

27、 AGAINST ALL RISKS AND WAR RISKS PAYMENT BY L/C AT 30 DAYS SIGHT PLEASE CABLE REPLY IMMEDIATELY.Oct.14OutgoingYOURS THIRTEENTH HKD 118 PAYMENT AS USUAL SIGHT CREDIT REPLY HERE FIFTEENTH.Oct.15IncomingYOURS FOURTEENTH L/C OPENING PLEASE CABLE CONTRACT NUMBER.Oct.16OutgoingYOURS FIFTEENTH S/C NUMBER 0

28、1XDTTD-14778.分析：按照售货确认书填写格式，逐一填写售货确认书。上海新发展进出口贸易实业有限公司Shanghai Xin Development Imp. &. Exp. Enterprises Co., Ltd.中国上海外高桥保税区台中南路号,Tai Zhong South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC电话 Telephone: 86-21-50480555 传真 Fax:86-21-50480164致：TO： 售 货 确 认 书 SALES CONFIRMATIONOVERSEAS TRADING CORP. 合同编号

29、NO.: 01XDTTD-14778P.O.BOX 1563 签订日期Date: Oct.16th,2011SINGAPORE经双方同意按照下述条款签订本合同The buyer and seller have agreed to conclude the following transactions according to the terms and conditions stipulated below:（1）货物名称及规格Commodity & Specifications（2）数量Quantity（3）单价Unit Price（4）总额Total ValueMAXAM TOOTH PA

30、STEART.NW101 60 000DOZENS（10 000CARTONS）HKD118.00CIFC5%USD7 080 000合计 TOTALUSD7 080 000（5）原产国（地）COUNTRY OF ORIGIN: MADE IN CHINA（6）包装PACKING: IN CARTON（7）保险INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATE

31、D JAN. 1st，2009.（8）付款条件TERMS OF PAYMENT：THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE DATE OF SHIPMENT.（9）装运期 TIME OF SHIPMENT: DURING DEC.（10）装运口岸 PORT OF SHIPMENT: SHANGHAI（11）到货口岸 PORT OF DESTINATION: SINGAPORE买方： 卖方：上海新发展进出口贸易实业有限公司The Buyer: The Seller: Shanghai Xin Development Imp. & .Exp. Enterprises Co.,Ltd.5. 上海旺盛贸