国际贸易单证实务书后练习题参考答案.doc

练习题参考答案第一章 国际贸易单证的基本要求、流程和发展趋势1. 信用证的修改（1）金额有误。应将金额改为“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 31,2003”改为“during Oct./Nov.2003”（5）分批装运有误。应将“not”删去（6）保险金额有误。应将“150%”改为“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 H.K”改为“US$ 64.00 per set CIFC3% H.K”（9）交单日期有误。应将“Oct. 31,2003”改为“Dec.15th,2003”2. 出口前的准备海运出口单证工作程序组织出口货源调研国外市场情况制订出口商品经营方案编制出口计划办理商标注册开展广告宣传建立客户关系贸易磋商接受还盘发盘询盘签订合同履行合同备货 加工 包装 刷唛催证 审证 改证租船订舱向商检局报检办理保险发运货物、办理报关检验证书制作有关单据海关检验放行货物装船后取得提单保险单向买方发装船通知汇集有关的单证持全套货运单连同信用证向银行办理议付海运出口单证工作程序示意图3.海运进口单证工作程序进口前的准备制订具体的进口商品经营方案安排订购市场和选择交易对象编制进口计划报批贸易磋商发盘还盘接受询盘签订合同履行合同申请开证租船定舱银行审单付款发催装通知货物装船买汇、赎单办理保险报检报关拨交、结算海运进口单证工作程序示意图第二章 交易磋商和合同的签订1. 回函如下SUPERB AIM (HONG KONG) LTDWESTERN DISTRICT BILLS CENTER128 BONHAM STRAND E. H.KI.C ISAACS & Co.,LP3840 BANK STREET,BALTIMORE, MARYLAND 21224,U.S.ADear Smith,We are very pleased to receive your inquiry of May 15th and enclose our illustrated catalogue and price list giving the details you ask for. Also by separate post we are sending you some samples and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.On regular purchase in quantities of not less than 300 dozen of individual items we would allow you a discount of 2%. As to the payment terms, we do business on the basis of L/C.We invite your attentation to our other products, details of which you will find in the catalogue, and look forward to receiving your first order. Yours Sincerely SUPERB AIM (HONG KONG) LTD 2. 信函翻译 Sept. 10th, 2003Dear Sirs,We thank you for your enquiry of 10th September and enclose our quotation for wall paper.We have 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 districts and regions, which we are finding it 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 payment by L/C to reach us one month prior to the time of shipment.We look forward to receiving your order. Your truly China National Import & Outport Corp. Manger3. 合同条款改错:COMMODITY & SPECIFICATION:Feeding Broad Beans, F.A.Q.MOISTURE (max) 15%Admixture (max) 2%QUANTITY:60000metric 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 US Dollars Twelve million only)SHIPMENT:Shipment on or before Oct. 30th, 2001 30000M/T;shipment on or before NOV. 30th, 2001 30000M/Tfrom Shanghai to OsakaINSURANCE:To be covered by the seller for 110% of total invoicevalue against All Risks including War Risks as per andsubject to the relevant ocean cargo clause of the Peoples Insurance Company of China dated Jan. 19th, 1981PAYMENT:The buyer shall open through a bank acceptable to theSeller an irrevocable sight letter of credit to reach theseller 30 days before the month of shipment valid fornegotiation in China until the 15th day after the date ofshipment4. 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收政策区台中南路2号2,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 TRADINGCORP. 合同编号NO.: 01XDJJD-14778P.O.BOX 1563 签订日期Date: Oct.16,2001SINGAPOREELOPMENT 经双方同意按照下述条款签定本合同The Buyer and Seller Have agree to conclude the following transactions according to the terms and Conditions stipulated below:1. 货物名称及规格Commodity & Specifications2. 数量Quantity3. 单价Unit Price4. 总额Total ValueMAXAM TOOTH PASTE ART.NW101 60000DOZENS（10000CARTONS）HKD118.00 CIFC5% USD7，080，000合计 TOTALUSD7，080，000 5原产国(地)COUNTRY OF ORIGIN: MADE IN CHINA6包装 PACKING: IN CARTON7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 DATED JAN。 1ST，1981. 8付款条件: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLE 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: SHANGHAI11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公司The Buyer: The Seller: Shanghai Xin Development Imp. & .EXP. Enterprises Co,Ltd5. 解：CIFC3%=1039.36美元/公吨6.解：成交总利润额= 29515.3576元人民币利润率=20.51%7.解：总运费=10750=7500 HKDCFR=FOB+F =2000+750 =2750 HKD8.解：CIF= 100761.76 USD应收保险费= 761.76 USD或I=CIF-CFR=100761.76-100000=761.76 USD9.解：（1）出口商品换汇成本=7.57 CNY/USD出口商品盈亏率=9.01%10.解：（1）关税完税价格180742 CNY（2）关税税额=59644.86 CNY（3）从量消费税额=5290.78 CNY（4）增值税额=41765.20 CNY第三章 国际贸易结算方式一.翻译专用名词1.clean collection2.documentary collection3.collection order4.remittance5.remitting bank6.notary public7.confirmed irrevocable L/C8.L/C at sight9.usance L/C10.transferable L/C11.revolving L/C12.red clause L/C13.written undertaking14.D/D (remittance by bankers demand draft)15.即期付款交单16.承兑交付17.拒付18.拒绝承兑19.托收行20.拒绝证书21.受益人22.委托人23.转证人24.受证人25.开证行26.付款行27.环球银行财务电讯协会28.开征申请人29.议付行30.跟单信用证统一惯例二.实务操作 1.不能；若代收行改变托收行指示中的条款必须经托收行认可。 2.代收行XX年XX月XX日电讯托收行英文函。 Re: Your Bill Ref H-65-L-M8866 for USD 508,800.00 D/P at sight drawn by SHANGHAITEX. I/E Corp. Ltd., Our Ref MQ 83593245 As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500,000.00 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document. 3.托收行给代收行的英文回函。 Test amount USD508,800.00 Attn: YR Ref MQ 83593245 Our Ref H-65-L-M8866 for USD508,800.00 D/P at sight Please be informed that drawer agree to reduce the bill amount to USD500,000.00. You may release whole documents against payment of the captioned new amount and T/T remit the proceeds to us as per our instructions ASAP.4.请于今日凭其验资电传电汇500，000美元至横滨银行YOKO35829帐上。注明其文号Q-66-M-83020发生费用由委托人负担。 头寸，借记我方。三翻译托收的利弊付款交单方式达成的交易，其最大的弊端是买方或其银行可能拒绝付宽赎单，尤其是在市场不景气的时候更为如此。在这种情况下，尽管卖方仍就是货主，但他有可能收不到货款。在付款交单方式下，付款之前，买方不能取得代表货物所有权的单据和提取货物，货物所有权仍在卖方手中，假如买方拒付，卖方仍可将货物售给他人。在承兑交单方式下，其弊端更大：买方承兑汇票以后就可以取得代表货物所有权的单据。因此，如果他在付款前破产或无力支付，卖方就会蒙受损失。因此，卖方很少接受付款交单或承兑交单，除非买方具有无庸置疑的信誉或买卖双方有特殊的关系。对于出口方来说，采用信用证比采用付款交单好得多，然而在某种特定场合或为了某种目的，付款交单或承兑交单仍然是必要的，例如：（1）为了贯彻对外贸易政策，尤其是为了促进与发展中国家的贸易； （2）为了扩大出口，特别是推销我们的新产品或滞销产品； （3）通过向小企业提供信用以发展同他们的贸易往来； （4）在跟分公司做生意时为了简化付款手续。四信用证条款翻译（1）凭受益人开具的即期汇票并随附证明本证号码的下列单据。（2）本证项下的所有汇票上必须注明：“凭中国银行2003年11月18日开立的98325号信用证出具”之条款。（3）经签署的商业发票一式五份，注明合同号、唛号和信用证号码。（4）全套清洁的已装船提单，作成空白抬头空白背书，著名运费预付并通知上述开征申请人。（5）作成可转让格式的海运保险单或保险凭证按CIF发票金额的110%投保中国人民保险公司1981年1月1日的海运货物保险条款中一切险和战争险，保险至新加坡为止并按汇票所用货币目的地赔付。（6）装箱单一式两份，详细注明每件货物内包装的具体内容和商品规格。（7）凡根据本证开具的与本证条款相符的汇票，如果在规定的期限内开具并议付，并能够按时提交本证所规定的单据，我行保证对出票人、背书人和善意持票人承担付款责任。（8）表明装运1000纸箱篮球，由上海于2003年8月15日之前海运至香港，允许分批装运和转船。（9）所有单据必须在运输单据签发以后15天内提交议付银行，但不得迟于信用证的到期日。（10）我们在此开出以贵方为受益人的跟单信用证。本证根据跟单信用证统一惯例（国际商会1993年于法国巴黎修订第500号出版物）办理并遵守该惯例中的各项条款，特别是第9条的规定。信用证所要求的汇票须注明我行名称、开证日期和本证号码。如果信用证是可以议付的，议付银行须将每一次议付金额和日期在背面批注。五填写有关日期支付条款托收日期进口商在汇票上承兑日期进口商付款日期代收行向进口商交单日期D/P at sight11/1即期汇票无须承兑11/1111/11D/P at 30 daysAfter sight11/111/1112/1112/11D/A at 30 daysAfter sight11/111/1112/1111/11六案例分析1. 托收银行不付任何责任；根据托收统一规则的规定：在托收方式下，银行只作为卖方的受托人行事，为实现委托人的指示，托收银行可选择委托人指定的银行或自行选择或由别的银行作为代收行。但与托收有关的银行对货物的发货人、承运人、收货人或其他任何人的诚信或信誉、行为和/或失职、偿付能力、履行能力不负责；对由于任何通知、信件或者单据在寄送途中的延误和（或）丢失所引起的后果，或由于任何电讯工具在传递中的延误、残缺和其他错误，概不承担义务或责任；对由于自然灾害、暴动、内乱、叛乱、战争或银行本身无法控制的任何其他原因，或对由于罢工、或停工致使银行业务中断所造成的后果，不承担义务或责任。所以，在本案中，托手银行只要尽到“善意和合理的谨慎从事”的义务，对托收过程中所发生的各种非自身所能控制的差错，包括因代收行倒闭致使委托人贷款无法收回且单据也无法收回，不负任何法律责任。2. 出口方不能追究代收行的责任；根据托收统一规则第20条（a）款规定：“如果托收指示书明示应收取利息但付款人拒付该利息时，提示行可视情况凭付款或承兑或按其他条件交单，而不必收取该项利息。”；（b）款规定：“当需收取该项利息时，托收指示书上须注明利率、利息及计息基础。”在本案中，尽管出口人在托收委托书中说明需加收利息，但并未说明利息不可免除，且开具的汇票上也未列收息条款。因此，代收行将单据在未收利息只收本金后即交单给进口人的行为是合理的，出口人也无权追究代收行的责任。第四章 信用证在国际贸易结算中的运用一、案例分析1、【分析】(1)开证行不能凭开证人对货物品质不满的意见拒付25的应付款。因为根据国际商会第500号出版物跟单信用证统一惯例的第9条规定：“不可撤销信用证，在受益人提交了所规定的单据并符合了信用证条款时，构成开证行的确定承诺，如系即期信用证，则可根据信用证规定所确定的日期进行付款.” 第4条规定： “在信用证业务中，各有关方面处理的是单据，而不是与单据有关的货物、服务或其他行为。”据崐此，开证行拒绝付款显然是没有道理的。因迟付而使受益人遭受利息的损失，理应由开证承担。 (2)关于货物品质问题，如果确实不符合同的规定，开证人可以根据实地检验机构的检验证书依照合同条款直接向出口方提出索赔，绝不能要求开证行拒付货款，开证行也不得受理此种要求。2、【分析】本案例因对信用证条款有不同的解释，因而可能有两种不同的结果：（1）开证行不能拒付，理由： L/C规定的条件仅仅是说明付款时间；货到港后，只要单证相符，不管货物好坏，开证行均应付款。（2）开证行有权拒付，理由：L/C中的条款是开证行付款的前提条件，货物在运输途中受损，不能满足L/C条件。所以开证行有权拘付。因此，在实际工作中，必须严格审证，以免造成被动和损失。3、【分析】(1)在出口合同中一般应明确规定买方开到L/C的期限，而在本合同中却未作出此项规定，不妥。 (2)凭L/C付款结算的交易，即使合同未规定开证期限，按惯例买方有义务在装运月前15到30天将L/C送达卖方，而在本案中，L/C只到装运期开始后第28天才送达，显然违反这一惯例。我出口公司应向外商提出异议，并保留以后提出索赔的权利，而我方未提出此项要求。(3)本案中装运期为8月份而出口公司直到7月底才开始催证，为时过晚，日后该公司比较被动也说明了这一问题。 (4)8月5日收到简电通知后即忙于装船，过于草率。根据国际商会跟单信用证统一惯例第500号出版物规定简电本是无效文本。 (5)出口方收到L/C后应该认真地加以审核，而我方工作人员竟如此疏忽大意。二、审核信用证该信用证与合同不符合处有以下6点：（1）该信用证金额有误。合同金额为125，000加元，而信用证上写为“for a sum not exceeding CAN $ 120，000 (Say Canadian Dollars one hundred and twenty thousand only)”。（2）运费有误。信用证上有关单证的运输单据为marked freight collect”（注明运费到付），这和合同条款有矛盾，合同是按CFR作价，运费已包括在货价内，由卖方订舱并支付费用，所以卖方将货物交运时，即应预付运费，承运人在其所签发的提单注明“freight prepaid”，运费已付。（3）不应该要求保险单据，信用证上要求所附单据中有保险单，但这次交易是按CFR价成交，卖方不负责保险，而且，合同条款也无保险要求，因此，信用证上增加保险显然不合理。（4）目的港错误。信用证上目的港是“蒙特利尔”（from China port to Montreal），而合同上目的港是“温哥华”（Vancouver），两者显然不同。（5）重量错误。合同表明“规格：340克听装”，而信用证上却说，“430 grams”两者不对。（6）信用证到期日错误。信用证规定：“This credit expires on November 30,2003 for negotiation in China”，但是合同条款中说，“信用证议付有效期应为最后第15天在中国到期”。在合同中已规定装运期应为2003年11月，最后装运期应为2003年11月30日，因此，信用证到期日应为2003年12月15日。SHANGHAI CEREALS AND OILS IMP. & EXP. CORP.18th Flr. Huayuan Building677 Yanan West Road, Shanghai, ChinaTel: (008621)58818850 Fax (008621)58899655To: ABC Company Ltd.,FM: SHANGHAI CEREALS AND OILS IMP. & EXP. CORP.DT: Aug. 8th, 2003Dear Sir or Madam,Thank you for your L/C No. H982/M056378 issued by the MIDLAND BANK Ltd., which arrived here yesterday.We regretfully find that certain points are not in conformity with the terms stipulated in the contract.The discrepancies are as follows:1. The amount in words is different from that in figure.The former is wrong according to the contract.The amount of contract is US Dollars Five hundred thousand.2. The draft is paid at sight instead of at 60 days after sight.3. Partial shipments and transshipment are allowed in contract, which prohibited in the L/C.4. Goods should be insured for 110% of the invoice value, not 150%.5. Documents should be presented for negotiation within 15 days after issuance of shipping documents instead of “within 5 days”6. The sentence that the L/C should be subject to UCP500 should be added.As the goods are now ready for shipment, you are kindly requested to amend the L/C as soon as possible.Yours faithfullySHANGHAI CEREALS AND OILS IMP. & EXP. CORP. 三 改证函SHANGHAI CEREALS AND OILS IMP. & EXP. CORP.18th Flr. Huayuan Building677 Yanan West Road, Shanghai, ChinaTel: (008621)58818850 Fax (008621)58899655Oct. 8, 2003THE GENRRU TRADING CO., LTD.,47 HNCHO 3-CHOMEKOBE, JAPANDear Sirs,We are in receipt of your L/C No. NLC0310598 through the BANK OF NAGOYA LTD., but regretfully we find that some of the clauses therein are not in agreement with the terms and conditions of the contract. For your information, we itemize the discrepancies as follows:1. The L/C amount should be USD172,066 instead of USD 172,006.2. The draft should be at sight, not 60 days after sight.3. The expiry place of the L/C should be in China, not in Kobe.4. Documents should be presented for negotiation with 15 days after issuance of shipping documents instead of “with 3 days”.5. The inspection clause should be “Inspection should be effected by the beneficiary before shipment. Relevant documents or certificates are requested to be issued by the Shanghai Exit and Entry Inspection and Quarntine Bureau. Meanwhile, the applicant reserves the right of re-inspection at the destination port.”We look forward to receiving your amendment at an early date and thank you for your kind co-operation.Yours SincerelyShanghai New Union Textile IMP. & EXP. CORP. 四修改信函五修改信用证1. 金额有误，未考虑溢装后的金额。应改成：not exceeding USD618,000.2. 汇票的付款期限不符，应为即期at sight.3. 提单条款中的运费条款有误，Freight collect 应改成 Freight Prepaid.4. 保险条款中的加成率应为110%.5. 保险条款有误。应将ICC（Institute Cargo Clause）改成CIC (China Insurance Clause).6. 检验证书条款应删去或作修改。不应由开征申请人签发。7. 数量条款有误，应为“5000 doz 3% more or less at sellers option”。8. 价格条款有误，漏掉了计量单位per doz.9. 目的港有误，应将Yokohama改为Kobe/Osaka.10.装运期有误，应将“not later than Sept.30, 2003”改为“during Aug./Sept. 2003 in two equal shipments.”。六 略第五章 汇票一. 翻译专用名词(1)出票人(2)受票人(3)运期汇票(4)受款人(5)不记名汇票(6)承兑(7)背书(8)商业承兑汇票(9)汇票(10)跟单汇票二. 翻译英国1882年票据法定义汇票是一人向另一人签发的，要求即期或定期或在可以确定的将来的时间，对某人或其指定人或执票来人支付一定金额的无条件书面支付命令。（英国1882年票据法）三回答问题 1. 出票人：CHINA NATIONAL ANIMAL BYPRODUCTS IMP. & EXP. CORP. TIANJIN BRANCH 66 YANTAI STREET TIANJIN CHINA 付款人：MITSUBISHI TRUST & BANKING CO. LTD., INTERNATIONAL DEPARTMENT, 4-5 MARUNOUCHI 1-CHOME CHIYODA-ku, TOKYO 100, JAPAN 2. 汇票是远期90天；供有两份汇票 3. 托收银行是中国银行四信用证项下汇票填写BILL OF EXCHANGE凭 信用证Drawn under SAKURA BANK,LTD.,TOKYO L/C NO.日期Dated Aug.4th,2003 支取 Payable with interest . %.按. .息.付款号码 汇票金额 上海NO. Exchangefor USD74,157.00 Shanghai .20见票日后（本汇票之正本未付）付交At * * * sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of BANK OF CHINA 金额the sum of SAY US DOLLARS SEVENTY FOUR THOUS ONE HUANDRED AND FIFITY SEVEN 此致： To: CHEMICAL BANK NEW YORK ,NY SHANGHAI GARMENT CORPORATIONNO.567 MAOTAI RD.,SHANGHAI CHINA (SIGNATURE)第六章 发票一翻译：1. 在“国内现价”栏中表明的国内价格是指上述厂家或公司将要提供的价格。进口国的国内消费价以及与出口当天完全相似的商品批发价格。2. 当货物在国内消费之前，上述国内价格包括与货物有关的所有应征税。当货物出口时，出口国税收机构将给予退税或减免税。3. 如果货物在某个阶段属于商品或历经国外生产程序阶段，当该商品运回英国计算最终产品劳动、原料的厂家成本时，只有运回英国后花掉或附加在商品上的劳动和原料费用才被认作是在英国制造或生产所耗费的。二回答问题1. 提单签发日期是2004年1月18日，提单号是：MY880592. 收货人是： INTERNATIONAL TRADING CORP. 110 SHEPPARD 2VENUE EAST. SUITE NO.506, WUKKIWDAKE, IBTARIO CANADA3. 装运港是上海；目的港是加拿大多伦多；中转港香港。4. 该笔业务支付方式是即期信用证。5. 总金额是USD15002.886. 从上海到加拿大的运保费是1405.89三实务操作题上海市服装集团公司SHANGHAI GARMENT CORPORATIONNO.567 MAOTAI ROAD.SHANGHAI, CHINATEL：8621-55876423 FAX：8621-55886756.COMMERCIAL INVOICETO: M/S. 号码 TIANJIN-DAIEI CO. , LTD.SHIBADAIMON No: MNGO886656 MF BLDG, 2-1-16,SHIBADAIMON 定单或合约号码MINATO-KU,TOKYO,105 JAPAN Sales Confirmation No. 03-09-403 日 期 Date NOV.18th,2003 装船口岸 目的地 From SHANGHAI To KOBE/OSAKA JAPAN 信用证号数 开证银行 Letter of Credit No.Issued by SAKURA BANK , LTD., TOKYO 唛号 Marks & Nos. 货 名 数 量 Quantities and Descriptions 总 值 Amount GIRLS T/R VEST SUITSTIANJIN-DAIEI CO ST/NO. 353713 6,000SETS USD6.27 USD37,620.00KOBE , JAPAN ST/NO. 353714 5,700SETS USD6