第九章 进出口合同的履行.doc

模拟实训模块九 进出口合同的履行一、单项选择1B 2.B 3.C 4.C 5.A 6.D 7.A 8. A 9.B 10.B 11.C12.C 13.D 14.B 15.D二、多项选择1. AB 2.BD 3.ABCD 4. BCD 5. ABCD 6. ABC 7. AC 8. ABC9. AD 10. AB 三、判断题1、X 2、X 3、X 4. X 5. V 6.V 7.V 8.V 9.V 10.X11.X 12.X 13. X 14.V 15.X四、名词解释1.又称买单结汇或议付，是指议付行在审单无误的情况下，按信用证条款买入受益人的单据和汇票，从票面金额中扣除从议付日到聚集收到票款之日的利息，将余额按议付日牌价折成人民币，拨给外贸公司。2.货物在装货出运前，向海关办理申报货物出口通行的手续。3.议付行在收到进出口公司的出口单据后，经审核无误，将单据寄往国外的付款行索取货款，等接到付款行将货款拨入议付行的帐户的通知时，即按当日的外汇牌价，折成人民币拨给外贸公司。4. 议付行根据向不同国家或地区索偿所需要的时间，预先确定一个固定的结汇期限，一俟到期，即主动按当日外汇牌价将票款折成人民币拨给外贸公司。5.货物装船后，船长或大副签发的收货单。作为货物已装妥的临时收据，托运人凭此据即可向船公司或其代理人交付运费，并换取正式的海运提单。五、技能训练1.一、催证、审证和改证 二、备货 三、申领出口许可证 四、报验 五、托运、租船或订舱、装运 六、投保运输险 七、出口报关 八、制单结汇2.(1)所需要修改的各项内容应一次性向对方提出,尽量避免由于考虑不周出现要求多次修改的现象.(2)对改后的信用证仍要认真审核,如还不能接受,则应要求再次修改,直到符合要求时才确认.(3)如果一份修改通知书中包括多项内容,只能全部接受或全部拒绝,不能接受部分而拒绝另一部分.3. 联系:（1）都是船公司或其代理人签发的单据.（2）相互之间的关系托运人凭收货单可向船公司或其代理人交付运费,并换取正式海运提单区别:(1)定义不同.收货单即大副收据,是货物装船后,船长或大副签发的一个单据,作为货物已装妥的临时收据.海运提单是一种用以证明海上运输合同和货物由承运人接管或装船,以及承运人据以保证在目的港交付的单证（2） 性质不同收货单是一种临时收据,而海运提单是物权凭证,具有它独特的特征4.单单一致，单证相符5.（1）合同履行中，买卖双方因故可能会发生违约现象，如卖方未能按期交货或到货后买方发现货物品质、数量或包装等方面有问题；有时买方可能因不及时开证或不按时付款等发生违约现象。所以，受害方为了维护自身的利益，应切实做好索赔工作。（2） 1。查明原因，分清责任，确定索赔对象 2.提供索赔证据3.严格把握索赔期限 4.正确合理确定索赔金额 6出口商名称：HUBEI GARMENTS IMP. AND EXP. CORP.(1) 发票抬头人：JOHNSONS S.A. NUBLE 1034 SANTIAGO CHILE(2) 发票日期：Feb 6th，2006(3) 发票号码：TAGI2006-01(4) 合同号码：TAGI2006-01(5) 付款方式：BY L/C(6) 起运地（港）：QINGDAO, CHINA(7) 目的地（港）：JEBEL ALI PORT, DUBAI(8) 运输方式：BY SEA(9) 货物描述：100% COTTON T-SHIRTS(10) 货物总数量：121300PCS(11) 价格条件：CIF DUBAI(12) 单价：USD0.728/PC(13) 总值： USD88306.40(14) 麦头：JOHON97KCS051-7SAN ANTONOCHILE MP.1-80 MADE IN CHINA7.中华人民共和国海关出口货物报关单 预录入编号: 海关编号:出口口岸长沙备案号出口日期2005.6.15.申报日期2005.6.15.经营单位湖南省纺织品进出口公司（代码 ）运输方式江海运输运输工具名称PL35/007提运单号APL582588发货单位湖南省纺织品进出口公司贸易方式一般贸易征免性质一般征税结汇方式信用证许可证号运抵国(地区)美国指运港纽约境内货源地长沙批准文号成交方式 CIF运费保费杂费合同协议号05Sgq468001件数200包装种类纸箱毛重(公斤)3000净重(公斤)2600集装箱号APL1285745/ /随附单据生产厂家长沙东风服装厂标记唛码及备注项号 商品编号 商品名称、规格型号 数量及单位 最终目的国（地区）单价 总价 币制 征免征免62046200 LADIES 100% COTTON WOVEN PANTS女装全棉长裤 2000件 纽约/美国 20.00 40000.00 USD照章征收税费征收情况录入员 录入单位 兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签章)审单 审价报关员单位地址 申报单位(签章)邮编 电话 填制日期2005.6.15.征税 统计查验 放行出口托运单发货人 SHIPPER： HUNAN TEXTILES IMP. AND EXP. CORP. (15) 收货人 CONSIGNEE： UNITRANS TEXTILES COMPANY 45-7 MAITRICH RD，13008 CA NEW YORK， USA 通知方 NOTIFY PARTY：UNITRANS TEXTILES COMPANY 45-7 MAITRICH RD，13008 CA NEW YORK， USA船名、航次APL1285745装货港：SHANGHAI目的港：NEW YORK，USA箱量：200CTNS唛头件数货名毛重KGS净重KGS 体积CBMN/M200CTNS（2000PCS）LADIES 100% COTTON WOVEN PANTS3000.002600.004.00运费结算： L/C报关方式： 提单类型： 报关金额： USD40000.00备注： 海关编码：Hunan Textiles Imp and Exp Corp80,Wuyi Road (East), Changsha ChinaCOMMERCIAL INVOICE商业发票TO: UNITRANS TEXTILES COMPANY INV.NO: INV-2578 45-7 MAITRICH RD，13008 CA NEW YORK，USA DATE: JUNE 10，2005 S/C.NO: 05Sgq468001 FROM: SHANGHAI TO: NEW YORK，USA MARKS QUANTITY & DESCRIPTIONS UNIT PRICE AMOUNT CIF N。Y。N/M LADIES 100% COTTON WOVEN PANTS2000PCS USD20.00/PC USD40000.00 = TOTAL：2000PCS USD40000.00 SAY U.S.A. DOLLARS FOUR THOUSAND ONLY.Hunan Textiles Imp and Exp Corp80,Wuyi Road (East), Changsha ChinaPACKING LIST装箱单TO: UNITRANS TEXTILES COMPANY INV.NO: INV-2578 45-7 MAITRICH RD，13008 CA NEW YORK，USA DATE: JUNE 10，2005 S/C.NO: 05Sgq468001 FROM: SHANGHAI TO: NEW YORK,USACOMMODITY AND QUANTITY G.W.(kg) N.W.(kg) MEASUREMENT(cbm)SPECIAL PACKEGE LADIES 100% COTTON WOVEN PANTS 200CTNS 2000PCS 13.00KGS/CTN 15.00KGS/CTN 50X20X20= TOTAL:200CTNS 2000PCS 3000KGS 2600KGS 4.00CBM TOTAL PACKED IN TWO HUNDRED CTNS ONLY。SHIPPING MARKS: N/M 8. BILL OF LADINGShipper Insert Name, Address and PhoneB/L No.HUNAN TEXTILES IMP. AND EXP. CORP.80 WUYI ROAD EAST CHANGSHA HUNAN CHINAKF12582588中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL Consignee Insert Name, Address and PhoneTO ORDER OF SHIPPERPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,The description of the goods and the weights shown in this Bill of Lading areFurnished by the Merchants, and which the carrier has no reasonable meansOf checking and is not a part of this Bill of Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sig-Ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Billof Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.Notify Party Insert Name, Address and PhoneABC CORPORATION,123 RED FOLOWER STREET，OSAKA JAPAN Combined Transport *Combined Transport*Pre - carriage byPlace of Receipt Ocean Vessel Voy. No.Port of LoadingDIEK335V.007SHANGHAI PORT Port of Discharge Combined Transport *OSAKA,JAPANPlace of DeliveryMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementITOCHUOSAKANO.1-600SOCU1285745/20MAKU5879524/20600CTNSTHIS L/C NUMBER:ABL-AN107LADIES GARMENTSFREIGHT PREPAIDTHE GOODS TO BE PACKED IN EXPORT STONG COLORED CARTONS.9240KGS36.00M3Description of Contents for Shippers Use Only (Not part of This B/L Contract) Total Number of containers and/or packages (in words)Subject to Clause 7 LimitationTOTAL：SIX HUNDRED CARTONGS ONLY. Freight & ChargesRevenue TonsRatePerPrepaidCollectFREIGHT PREPAIDDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueSHANGHAI，CHINA MAY.3,2006Total PrepaidNo. of Original B(s)/LSigned for the Carrier, THREE(3)LADEN ON BOARD THE VESSELDATEBYHunan Textiles Imp and Exp Corp80,Wuyi Road (East), Changsha ChinaCOMMERCIAL INVOICE商业发票TO: ABC CORPORATION,123 RED INV.NO: SJ-25757 FOLOWER STREET，OSAKA JAPAN DATE: April 20,2006. S/C.NO: SH107 FROM: SHANGHAI PORT TO: OSAKA，JAPAN MARKS QUANTITY & DESCRIPTIONS UNIT PRICE AMOUNT LADIES GARMENTS AS PER S/C NO.SH107 （DATE MAR.10,2006）PACKING:10PCS/CTN ITOCHU CFR OSAKA OSAKA STYLE NO.AH-04B 1000PCS USD5.50 USD5500.00 NO.1-600 STYLE NO.ROCOCO 1000PCS USD5.00 USD5000.00 STYLE NO:BORODAO 1000PCS USD4.50 USD4500.00 STYLE NO:FORES 1500PCS USD6.00 USD9000.00 STYLE NO:PILAR 1000PCS USD4.00 USD4000.00 STYLE NO:ROMANTICO 500PCS USD8.00 USD4000.00 THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.THIS L/C NUMBER: ABL-AN107 = TOTAL：6000PCS USD32000.00 ORIGINAL1. Exporter (full name and address)HUNAN TEXTILES IMP. AND EXP. CORP.80 WUYI ROAD EAST CHANGSHA HUNAN CHINACertificate No.CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2. Consignee (full name, address, country)ABC CORPORATION,123 REDFOLOWER STREET，OSAKA JAPAN3. Means of transport and routeFROM SHANGHAI PORT TO OSAKA，JAPAN BY VESSEL5. For certifying authority use only4. Destination portOSAKA JAPAN6. Marks and Numbers of packagesITOCHU OSAKANO。1-6007. Description of goods: number and kind 8. H.S. Code620449009.Quantity orWeight6000PCS10.Numberand date ofinvoicesSJ-25757APRIL20，2006of packagesSIX HUNDRED （600） CARTONS OF LADIES GAREMENTSTHIS L/C NUMBER: ABL-AN10711. Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced inChina and that they comply with the Rules of Origin of the Peoples Republic of ChinaCHANGSHA APRIL 21，200612. CertificationIt is hereby certified that the declaration by the exporter is correct.中国国际贸易促进委员会湖南分会CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TREDE OF（HUNAN）CHANGSHA APRIL 21，2006Place and date. signature and stamp of certifying authorityPlace and date. signature and stamp of certifying authorityHunan Textiles Imp and Exp Corp80,Wuyi Road (East), Changsha ChinaPACKING LIST装箱单TO: ABC CORPORATION,123 RED INV.NO: SJ-25757 FOLOWER STREET，OSAKA JAPAN DATE: April 20,2006. S/C.NO: SH107 FROM: SHANGHAI PORT TO: OSAKA，JAPANCOMMODITY AND QUANTITY G.W.(kg) N.W.(kg) MEASUREMENT(cbm)SPECIAL PACKEGE 600CARTONS OFLADIES GARMENTS PACKING:10PCS/CTN 15.40 13.00 60X20X50 THE GOODS TO BE PACKED IN EXPORT STONG COLORED CARTONS.THIS L/C NUMBER: ABL-AN107= TOTAL: 600CTNS(6000PCS) 9240KGS 7800KGS 36.00CBM SHIPPING MARKS: ITOCHU OSAKA NO.1-600 Drawn under ASAHI BANK LTD. TOKYO_L/C No. ABL-AN107_ NO.00012586Dated April 5,2006._ No._Exchange for USD32000.00 Changsha, China._JUNE 6，2006_At _*_ sight of this FIRST of Exchange ( Second of exchange being unpaid )Pay to the order of _BANK OF CHINA，（HUNAN BRANCH）_The sum of _SAY U.S.DOLLARS THIRTY TWO THOUSAND ONLY._To _ ASAHI BANK LTD. TOKYO_ _ HUNAN TEXTILES IMP.& EXP. CORP. _9. 出票时间：年 月日（或 、日）出票人：上海立新外贸公司付款人：英国米兰公司受款人：上海立款外贸公司或凭其指定（中国银行或凭其指定）付款时间：即期付款金额：（小写），美元（大写）叁万贰什美元整出票条款：英国米兰银行开立的不可撤销信用证第号，开证日期年月日Drawn under MILLAND BANK GREAT BRITISH L/C No. _8808_ NO.00012587Dated _SEPT.05,1999_No._Exchange for _USD32,000.00_ Shanghai, China._ SEPT.26,1999_At _*_ sight of this FIRST of Exchange ( Second of exchange being unpaid )Pay to the order of _ BANK OF CHINA，SHANGHAI BRANCH_The sum of _SAY U.S.DOLLARS THIRTY TWO THOUDSAND ONLY._ _To _MILLAND BANK G