单证复习(答案)2015.doc

浙江海洋学院萧山科技学院国际商务单证教程复习题(答案)一根据合同审核信用证：一、审证题（请根据合同审核信用证）1合同：上海大华外贸有限公司SHANGHAI DAIHUA FOREIGN TRADE CO., LTD.No. 941 Jiaozhou Road Shanghai China销售确认书SALES CONFIRMATIONTo:JAMES BROWN INCNo.:SJ2012-JB02304-310 FINCH STREET Date:20 MAR. 2012TORONTOCANADAThe undersigned Sellers and Buyers have agreed to close the following transaction according to the termsand conditions stipulated below:Art. No.Name of commodityand specificationsQuantityUnit PriceAmountCIF TORONTOVALVE SEAT INSERTTR52343000PCSUSD5.00/PCUSD15000.00TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY.Time of shipment: On or before 15 JUN 2012 Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60Loading port and destination: From SHANGHAI to TORONTO Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per ICC dated 01/01/2009.Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans- shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012 mentioning relative S/C number remaining valid for negotiation in China until the 15th days after the shipment validity. The Buyer:The Seller:JAMES BROWN INC.Shanghai Daihua Foreign Trade Co., Ltd.James Brown王鸿Signature签署Please return one copy for our file2国外开来的有错误的信用证：FROM: THE ROYAL BANK OF CANADA, TORONTOTO: BANK OF CHINA, SHANGHAI BRANCH27: Sequence of Total 1/140A: Form of Documentary Credit IRREVOCABLE20: Documentary Credit Number RBC-T-1242031C: Date of Issue 12042931D: Date and Place of Expiry 120630 IN CANADA50: Applicant JAMES BROWN INC304-310 FINCH STREETTORONTO, CANADA59: Beneficiary SHANGHAI DAIHUA FOREIGN TRADE CORP.NO. 941 JIAOZHOU ROADSHANGHAI, CHINA32B: Currency Code, Amount CAD15000,00 41C: Available With By ANY BANK IN CHINABY NEGOTIATION42C: Draft at AT 15 DAYS AFTER SIGHTFOR FULL INVOICE VALUE42D: Drawee THE ROYAL BANK OF CANADATORONTO43P: Partial Shipments ALLOWED43T: Transshipment ALLOWED44E: Port of loading SHANGHAI, CHINA44F: Port of discharge VANCOUVER, CANADA44C: Latest Date of Shipment 12060945A: Description of Goods VALVE SEAT INSENT 46A: Documents Required +2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ROYAL BANK OF CANADA AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT +INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982+PACKING LIST IN TRIPLICATE+CERTIFICATE OF ORIGIN 3 COPIES71: Charges ALL BANKING COMMISSION AND CHARGES OUTSIDECANADA ARE FOR THE ACCOUNT OF BENEFICIARY48: Presentation Period 12 DAYS AFTER THE ISSUANCE OF B/L DATE BUTWITHIN THE VALIDITY O THE CREDIT49: Confirmation WITHOUT78: Instructions to Paying/ Accepting/ Negotiation Bank THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCU-MENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVELOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILLREMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK 经审核，信用证上的错误有：1到期地点错（31D）按照合同信用证应该是装运后15天在中国到期，应改为：120630 IN CHINA。2受益人名称错（50）按照合同，受益人名称应该是：SHANGHAI SHENHUA FOREIGN TRADE CO., LTD.。3信用证币制错（32B）按照合同，应该是美元USD，应改为：USD15000,00。4汇票期限错（42C） 按照合同，应该是即期议付信用证，应改为：DRAFT AT SIGHT。5目的港错（44F）按照合同，目的港是多伦多，不是温哥华，应改为：TORONTO, CANADA。6装运日期错（44C）按照合同，最迟装运日是1208年6月15日，应改为：120615。7货物描述错（45A）品名是：VALVE SEAT INSENT，贸易术语不能省略，也不可以省略诸如合同号码等合同上规定要显示的内容。应改为：VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02。8提单份数错（46A第1条） 一般情况下提单应该是“整套”，也就是FULL SET或3/3 SET，应改成：FULL SETORIGINAL 或3/3 SET ORIGINAL 。9保单加成错（46A第3条）按照合同，保险金额是发票金额的110%，应改成AT 110 PERCENT OF THE INVOICEVALUE。10交单期错（48）合同规定交单期是15天，应改为：15 DAYS 。二、根据信用证及相关资料制单FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-12007678Date of Issue 31C: 12/02/08Expiry *31 D: Date 12/04/30 Place CHINAApplicant *50: JAMES BROWN AND SONS2116 N W 21 STREETMIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMI NEW YORK Partial Shipments 43P: NOT ALLOWEDPort of loading 44E: SHANGHAI Port of discharge 44F: MIAMI U.S.A.Latest Date of Ship. 44C: 12/04/15Descript. of Goods 45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO. JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: 12PAIRS PER CARTONTRADE TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO 12JB558 Documents required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT +SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES+ SIGNED PACKING LIST IN ONE ORIGINAL AND THREE COPIES +MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY Additional Cond. 47A:1. ALL DOCUMENTS INDICATING THIS L/C NUMBER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK IS FOR BENEFICIARYS ACCOUNTPresentation Pariod 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT其他相关资料：发票号码：12HY34-95 发票日期：2012年3月31日提单号码：COS120410SHM 提单日期：2012年4月10日 船名：DONG FENG V. 5615W 装箱：140 FCL CY/CY，集装箱号：TRIU3568032 封号：199345-0，产地证号：JS/12/12HY8765 产地证日期：2012年4月7日商品编号：4823.2900， 海运费：USD3500.00 生产厂家：吴江制靴厂 净重：22.00KGS/CTN 毛重：24.50KGS/CTN 尺码：（584640）CM/CTN议付银行：中国银行苏州分行 法人代表：张大仁唛头：J B A S 12JB558 MIAMI, FL NO.1-520 MADE IN CHINA（1）回答问题：请回答本信用证项下提单的SHIPPER、CONSIGNEE和NOTIFY PARTY各是谁？此信用证是否允许分批装运和转运？答：提单的SHIPPER是：JIANGSU HAO YUE TRADING CO提单的CONSIGNEE是：TO ORDER提单的NOTIFY PARTY是：JAMES BROWN AND SONS, 2116 N W 21 STREET,MIAMI FL.33142, U.S.A.此信用证不允许分批装运，但允许转运。（2）把发票填写完整: 江 苏 好 跃 贸 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA商业发票COMMERCIAL INVOICEMessrs: (1)JANMES BROWN AND SONSInvoice No.:12HY34-952116 N W 21 STREETInvoice Date:31 MAR., 2012MIAMI FL. 33142, U. S. A.Credit No.:NBM-12007678Credit Date:08 FEB., 2012Terms of Payment:(3) BY L/CExporter: (2) JIANGSU HAO YUE TRADING COTransport details: (4)12 HONGQI ROADSEA FREIGHTSUZHOU, CHINAFROM SHANGHAI TO MIAMI U.S.AMarks & NosDescription Of GoodsQuantityUnit PriceAmount(5)FISHING BOOTS(6)CFR MIAMI FL.J B A S08JB558ART.NO.(7)(8)(9MIAMI, FLJB7022640PAIRSUSD15.00USD39600.00NO. 1-520JB7033600PAIRSUSD12.00USD43200.00MADE IN CHINATOTAL:6240PAIRSUSD82800.00SAY U. S. DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.(10)ALL DETAILS ARE AS PER S/C NO. 12JB558.TOTAL PACKED IN 520CARTONS.TOTAL GROSS WEIGHT: 12740.00KGS.PACKING: 12PAIRS PER CARTON.江苏好跃贸易公司（章） JIANGSU HAO YUE TRADING CO张大仁（章）3把装箱单填写完整江 苏 好 跃 贸 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA装箱单PACKING LISTMessrs: (1)JANMES BROWN AND SONSInvoice No.:12HY34-952116 N W 21 STREETInvoice Date:31 MAR., 2012MIAMI FL. 33142, U. S. A.Exporter:JIANGSU HAO YUE TRADING COTransport details: (2)12 HONGQI ROADSEA FREIGHTSUZHOU, CHINAFROM SHANGHAI TO MIAMI U.S.A件号Ctn. Nos.件数Quantity货 名Description of goods 净 重Net weight毛 重Gross weight尺 码Measurement(3) FISHING BOOTS(5)(6)(7)(4)12pairs22kgs24.5kgs(58*46*40)cms1-220220ctns2640pairs, Art. No. JB7024840.00kgs5390.00kgs23.478M3221-520300ctns3600pairs, Art. No. JB7036600.00kgs7350.00kgs32.016M3(8)520CTNS, 6240PAIRS11440.00KGS12740.00KGS55.494M3SAY FIVE HUNDRED TWENTY CARTONS ONLY.(9) L/C NO. NBM12007678(10)江苏好跃贸易公司（章） JIANGSU HAO YUE TRADING CO张大仁（章）3把汇票填写完整：凭Drawn under(1)REPUBLIC NATIONAL BANK OF MIAMI, LC NO:日期 (2) NBM-12007678Dated2012-02-08(3)支取Payable with interest % per annum 按年息 付款号码汇票金额中国苏州 年 月 日No.12HY34-95(4)Exchange forUSD82,800.00(5)Suzhou China 2012-4-15见票日 后（本 汇 票 之 副 本 未 付）付 交At*(6)sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA, SUZHOU BRANCH(7)SAY US DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.(8)款已收讫Value received此致To:REPUBLIC NATIONAL BANK OF MIAMIJIANGSU HAO YUE TRADING CO.,LTDMIAMI USA.(9)张大仁（章）(10)一根据合同审核信用信：一、审证题（请根据合同审核信用证）1.买卖双方签订的合同如下：上海茂林贸易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2012X82681 WORDFORD STREET,Date:26 AUG., 2012LONDONUNITED KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00 ART. NO.HX88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2012X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2012Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)Documents required 1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by a relevant authorityThe SellerThe BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company张大鹏Whuit Brown签署Signature 进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD128095DATE OF ISSUE: 2012.09.01EXPIRYDATE AND PLACE: DATE 2012.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDON UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2012.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2012X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN2012X826LONDON NO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.经审核，信用证存在以下问题：1合同规定信用证有效期为装运日后15天，即2012年10月30日，而信用证为2012年10月20日；2根据合同信用证的到期地点不应在英国，而应在中国。3受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。4信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。5根据合同中汇票期限应为即期，而信用证错为见票后30天远期。6根据合同，可以分批装运，信用证错为不可以分批。7根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。8货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。9货物描述中的合同号错，应该为SH2012X826。10根据合同，保险险别是一切险和战争险，信用证错为一切险。11合同上的交单期为提单后15天，而信用证错为10天。12信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。（二）、根据信用证及相关资料制单ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/13/10014DATE OF ISSUE 31C: 130105EXPIRY *31D: DATE 090228 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA AVE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 8265.00POS. / NEG. TOL. (%) 39A: 05/05AVAILABLE WITH/BY *41D: BANK OF CHINA, SHANGHAI BRANCHBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD *LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: SHANGHAI PORTPORT OF DISCHARGE 44F: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 130213DESCRIPT. OF GOODS 45A: WOODEN GARDEN PRODUCTSAS PER S/C NO 12SGP1201CFR LIMASSOL PORT DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN +FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS SUCH AS CARTON NO AND CONTENTS OF EACH CARTON +CERTIFICATE STAMPED AND SIGNED BY BENEFICIARY STATING THAT THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVISE ONE DAY BEFORE THE SHIPMENT+SHIPPING ADVICE TO THE CYPRUS INSURANCE COMPANY ON THE FAX NO 29125312 SHOWING THE OPEN POLICY NO 13-1203614 AND ALL SHIPPING DETAILS ADDITIONAL COND. 47A: + EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THE COUNTRY OF ORIGIN OF THE GOODS PACKING LIST TO CERTIFY THISDETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THE ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THE TERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULD INCLUDE YOUR UID NUMBER AND THE ABA CODE OF THE RECEIVING BANK其他相关资料：发票号码：13SHGD3029 发票日期：2013年2月2日提单号码：SHYZ132234 提单日期：2013年2月12日集装箱号码： FSCU3214999 集装箱封号： 12953121x20FCL, CY/CY 船名：LT DIAMOND，V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90, QUANTITY：350PCS, USD9.90/PC, 2PCS/箱, 共175箱。