2011年6月外贸单证B.doc

2011年6月外贸单证试卷B卷班级 姓名 学号一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36分）SALES CONTRACTTHE SELLER: NO.: YH08039SHANDONG YIHAI IMP. & EXP. CO., LTD DATE: DEC. 1, 2008NO.51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO, CHINATHE BUYER: LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS.08011.BARCELONA,SPAINThis Sales Contract is made by and between the Sellers 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:Commodity & SpecificationQuantityPrice TermsUnit priceAmountCARDHOLDERDYED COW LEATHER BLACK BROWN5000PCS8000PCSFOB QINGDAOUSD1.45/PCUSD1.50/PCUSD 7250.00USD12000.00USD19250.00Total amount: U. S. DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLYPacking: 1PC/POLYBAG, 500PCS/CTNShipping Mark:L.P.Time of Shipment: DURING JAN. 2009 BY SEABARCELONANOS.1-26Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER.Terms of Payment:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27：SEQUENCE OF TOTAL：1/140A：FORM OF DOC.CREDIT：IRREVOCABLE20：DOC. CREDIT NUMBER：103CD13727331C：DATE OF ISSUE：08121540E：APPLICABLE RULES：UCP LATEST VERSION31D：DATE AND PLACE OF EXPIRY：DATE 090202 PLACE IN SPAIN51D：APPLICANT BANK：BANCO SANTANDER, S. A.28660 BOADILLA DEL BARCELONA, SPAIN50：APPLICANT：LINSA PUBLICIDAD, S. A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59：BENEFICIARY：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO.51 JINSHUI ROAD, QINGDAO, CHINA32B：AMOUNT：CURRENCY EUR AMOUNT 19250.0041A：AVAILABLE WITHBY：ANY BANK IN CHINA BY NEGOTIATION42C：DRAFTS AT30 DAYS AFTER SIGHT42A：DRAWEE：LINSA PUBLICIDAD, S. A.43P：PARTIAL SHIPMENT：NOT ALLOWED43T：TRANSSHIPMENT：NOT ALLOWED44E：PORT OF LOADING：ANY CHINESE POPT44F：PORT OF DISCHARGE：VALENCIA, SPAIN44C：LATEST DATE OF SHIPMENT：09011545A：DESCRIPTION OF GOODS：GOODS AS PER S/C NO.YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD 1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD 1.50/PC FOB QINGDAO PACKING :200PCS/CTN46A：DOCUMENTS REQUIRED：1.SIGNED COMMERCIAL INVOICE IN 3 COPIES2.CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3.PACKING LIST IN 3 COPIES4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110 INVOICE VALUE COVERING ALL RISKS AND WAR WAK RISK AS PER CIC.47A：ADDITIONAL CONDITIONS：BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL（BLUE ANCHOR LINE）VILTRANS （CHINA）INTL FORWARDING LTD. OR VILTRANS SHIPPING （HK）CO., LTD71B：CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48：PERIOD FOR PRESENTATUON：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49：CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：二、根据合同、信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误之处（36分）售 货 确 认 书SALES CONFIRMATIONNO. LT07060DATE:AUG.10,2005The sellers:AAA IMPORT AND EXPORT CO.The buyers:BBB TRADING CO.222 JIANGGUO ROADP.O.BOX 203DALIAN, CHINAGDANSK, POLAND下列签字双方同意按以下条款达成交易：The undersiged Sellers and Buyers have agree to close the following transactions according to the terms conditions stipulaed below:品名与规格数量单价及价格条款金额COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICE & TERMSAMOUNT65% POLYESTER 35% COTTON CIF GDANSKLADIES SKIRTSSTYLE NO.A101200DOZUSD60/DOZUSD12000.00STYLE NO.A102400DOZUSD84/DOZUSD33600.00ORDER NO.HMW0501TOTALUSD45600.00总 值TOTAL VALUE：U.S.DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY.装运口岸PORT OF LOADING：DALIAN目 的 地DESTINATION：GDANSK转 运TRANSSHIOMENT：ALLOWED分 批 装PARTIAL SHIPMENTS：ALLOWED装运期限SHIPMENT：DECEMBER, 2005保 险INSURANCE：BE EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A RISKS OF PICC CLAUSE付款方式PAYMENT：BY TRANSFFRABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACING THE SELLERS 45 DAYS BEFORE THE SHIPMENT一般条款GENERAL TERMS：1.合理差异：质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内差异提出的索赔，概不受理。Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2.卖方免责：买方对下列个点所造成的后果承担全部责任：（甲）使用买方指定包装、花型图案等;（乙）不及时提供生产所需的商品规格或其它细则；（丙）不按时开信用证；（丁）信用证条款与售货确认书不符合而不及时修改；The buyers are to assume full responsibilities for any consequences arising from;（a）the useof packing，designs or pattern made of order；（b）late submission of specifications or any other details necessary for the execution of this sales confirmation；（c）late establishment of L/C； （d）late amendment to L/C inconsistent with the previous of this sales confirmation.David King 苏 进 买 方（The Buyers） 卖 方（The sellers）LETTER OF CREDTFORM OF DOC. CREDIT*40A：IRREVOCABLE AND TRANSFERABLE DOC. CREDIT NUMBER*20：70/1/5822DATE OF ISSUE31：051007EXPIRY31D：DATE 060115 PLACE CHINAISSEING BANK51D：SUN BANK,P.O.BOX 201 GDAMSL, POLANDAPPLICANT*50：BBB TRADING CO.P.O.BOX 203 GDANSK, POLANDBENEFICIARY*59：AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT*32B：CURRENCY USD AMOUNT 45,600.00AVAILABLE WITH/BY*41A：BANK OF CHINADALIAN BRANCHBY DEE PAYMENTDEFERRED PAYM. DET.*42P：60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS43P：ALLOWEDTRNSSHIPMENT43T：ALLOWEDLOADING IN CHARGE44A：DALIANFOR TRANSPORT TO44B：GDANSKLATEST DATE OF SHIP.44C：051231DESCRIPT. OF GOODS45A：65% POLYESTER 35% COTTON LADIES SKIRTSSTYIE NO.A101 200DOZ USD60/DOZSTYIE NO.A102 400DOZ USD84/DOZALL OTHER DETAILS OF GOODS ARE AS PER CONTRACT NO. LT07060 DATED AUG 10, 2005.DELIVERY TERMS: CIF GDANSK（INCOTERMS 2000）DOCUMENTS REQUIRED46A：1.COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P. O. BOX 211, GDANSK, POLAND.2.FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREGHT PREPAID, MENTIONING GROSS WEOGHT AND NET WEIGHT.3.ASSORTMENT LIST IN 2 ORIGINALS PLUS 1COPY.4.CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5.MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR 110% CIF VALUE PLUS 30 PCT MANRGIN COVERING F.P.A RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND.47A：+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+B/L MUST SHOWING SHIPPING MARKS: BBB, S/C LT07060.GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO.70/1/5822.+FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARDE OF EUR 50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES71B：ALL BANKING COMM/CHRGS OUTSIDE POLAND ARE ON BENEFICIARYS ACCOUNT.PRESENTATION PERIOD48：15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY.CONFIRMATON49：WITHOUTINSTRUCTIONS78：WE SHALL REIMBURSE AS PER YOUR INSTRUTUONSSEND TO REC. INFO72：CREDIT SUBJECT TO ICC PUBL.500/1993 REV.补充资料：货物数量7200件（600打）装740箱，GROSS WEIGHT: 3700KGS, NET WEIGHT: 2960KGS.MEASUREMENT: 22.2GBM。于12月10日备妥，装12月15日NEW RIVER船V.001航次出运，贸易方式为一般贸易，装运方式为自送，杂费支付方式为预付，出口商托运联系人是章立，12月10日制作发票（号码为CBA001）。1.装箱单：AAA IMPORT AND EXPORT CO222 JIANGGUO ROAD, DALIAN, CHINA .PACKING LISTINVOICE NO.：CBA001S/C NO.：LT07060DATE：DEC.10.2005L/C NO.：70/1/5822GOODS DECRIIPTION: LADIES SHIRITSCARTON NO.CTNSSTYLES/COLOURSSIZE ASSORTMENT PER CARTONPCS/PER CTNTOTAL PCSSMLXLXXLXXXL1-240200A101/WHITE122221102400241-640400A102/NAVY22222104000641-740100A102/BLACK22228800TOTAL QUANTITY: 7200PCS./600DOZ.SHIPPING MARKS:PACKED IN 740 CARTONS ONLY.BBBGROSS WEIGHT: 3700K5KGS/CTNS/C LT07060NET WEIGHT: 2960KGS4KGS/CTN.GDANDMEASUREMENT: 22.2CBM0.5x0.3x0.2CBM/CTNC/NO.1-740AAA IMPORT AND EXPORT CO苏 进 缮制错误的地方有：2.提单：ShipperAAA EXPORT AND IMPORT CO.B/L No. KKLUSH9965115中国外运大连公司SINOTRANS DALIAN COMPANYOCEAN BILL OF LADINGSHIPPED on board in apparent good order and condition（unless otherwise indicated）the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near there to as the vessel may safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading.The Shipper, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exception and conditions of this Bill of Lading, including those on the back hereof.IN WITNESS where of the number of original Bills of Lading stated below have been signed, one of which being accomplished, the other(s) to be void.ConsigneeTO ORDER OF SUN BANKP. O. BOX 201, GDANSK, POLANDNotify PartyBBB COMMERCIAL CO.P.O.BOX 203GDANSK, POLANDPre-carriage byPort of loadingDALIANVesselNEWSTAR V.003Port of transshipmentPort of dischargeGENOAFinal destinationContainerseal No. or marks and Nos.Number and kind of packagesDescription of goodsGross weight（KGS）Measurement（M3）LADIES SKIRTSSAY SEVEN HUNDRED AND FORTY CARTIONS ONLY2700KGS22.2CBMFreight and chargesFREIGHT PREPAIDREGARDING TRANSHIPMENT INFORMATION PLEASE CONTACTEx. ratePrepaid atFreight payable atPlace and date of issueDEC. 15, 2005 DALIANTotal PrepaidFIRST ORIGINALNumber of original Bs/LSigned for or on behalf of the masterABA FORWARDED CO.王平as Agent for the carrier SINOTRANS DALIAN COMPANY As Carrier(SINOTRANS STANDARD FORM 5)-SUBJECT TO THE TERMS AND CONDITIONS ON BACK缮制错误的地方有：3.保险单： PICC中国人民财产保险股份有限公司PICC Property and Casualty Company Limted总公司设立于北京 一九四九年创立Head Office：BEIJING Established in 1949 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY发票号码：CBA001 保险单号次INVIOCE NO. POLICY NO. PYIE20043201930000146被保险人： 中国人民财产保险股份有限公司（以下简称本公司）要求：以被保险人向本公司缴付约定的保险费为对价，按照本保险单列明条款承保下述货物运输保险，特订立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT PICC PRPERTY AND CASUALTY COMPANY (HEREINAFER CALLED “THE COMPANY”)AT THE BEQUEST OF THE INSURED AND IN CONSIDERATION OF THE PERMIUM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTION SUBJECT TO THE CONDIOTIONS THIS POLICY AS PER THIS CLAUSED BELOW标 记MARKS OR NO.S包装及数量QUANTITY保险货物项目GOODS保险金额AMOUNT INSUREDAS PER INV.NO.CBA001740CTNSLADIES SHIRTSUSD59,000.00总保险金额：TOTAL AMOUNT INSURED: US DOLLARS FIFTY NINE THOUSAND ONLY 保费 起运日期 PERMIUM: AS ARRANGED DATE OF COMMENCENENT: AS PER B/L 装载运输工具PER CONVERANCE: S. S NEW RIVER V.001自： 至：FROM：DALIAN TO：GDANDCONDITIONS:COVERING.ALL RISKS OF PICC所保货物如发生保险单项下可能引起索赔的损失，应立即通知本公司或下述代理人查勘。如有索赔，应向本公司提交正本保险单（本保险单共有 3 份正本）及有关证件。如有一份正本已用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMANGE WHICH WAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE IN THE EVEVT OF LOSS OR AGENT AS MENTIONED. CLAIMS, IF ANY, OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE ORGINALS TOGETHER WITH THE RELEVANT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY.IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED,THE OTHERS TO BE VOID.SURVEY TO BE CARRIED OUT BY A LOCAL COMPETENT SURVEYOR. CLAIM DOCUMENTS TO BE MAILED TO THE UNDERWRITER, WE SHALL EFFECT PAYMENT BY REMITTANCE TO THE CLAIMANT.DDD INSURANCE CO.P.O.BOX 201GDANSK, POLAND 中国人民财产保险股份有限公司南京市分公司 PICC Property and Casualty Company Limted DALIAN Branch 张 宾赔款偿付地点：CLAM PAYABLE AT POLAND IN USD 日期：DATE:2006.1.10 PLACE：DALIAN, CHINA缮制错误的地方有：三、根据第二大题信用证、补充资料用英文制作商业发票、托运委托书和产地证（28分）1、商业发票：（10分）AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINACOMMERCIAL INVOICETo：Invoice No.：Date：S/C No.：L/C No.：From：To：MARKSDESCRIPTIONQUANTITYUNIT PRICEAM