2008年单证操作题答案.xls

一 形式发票 IssuerIssuer SHANGHAI LUCKY SAEETY SCREENS CO LTD PROFOREMAPROFOREMA INVOICEINVOICE UNIT C 2 F JINGMAO TOWER SHNANGHAI CHINA ToTo RAM PLASTICSNoNo LU80518DateDate MAY 18 2008 201 HUAI RANI MALVIYA NAGAR NEW DELHI 110017 INDIAS CS C No No LU0805 transporttransport detailsdetails FROM SHANGHAI TO NHAVA TermsTerms ofof paymentpayment ADVANCED T TSHEVA INDIA BY SEA MarksMarks Nos Nos DescriptionDescription ofof goodsgoods andand QuantityQuantityUnitUnit PVC STRIPSCIF NHAVA SHEVA RAM200mmx2mmx50mm transparent normal 120rollsUSD86 LU0805200mmx2mmx50mm transparent normal ribbed 10USD98 NHAVA SHEVA200mmx3mmx50m transparent normal 30rollsUSD92 NOS 1 11300mmx3mmx50m transparent normal 30rollsUSD108 300mmx3mmx50m transparent normal ribbed 20USD116 二 汇票 DrawnDrawn under under L CL C NO NO LC196107800 INDUSTRIAL BANK OF JAPAN LTD DatedDated OCT 15 2007 Payable with interest per annum NO ExchangeExchange forfor 12 630 00 shanghai DEC 05 2007 At sightAt sight ofof thisthis FIRSTFIRST ofof Exchange SecondExchange Second ofof ExchangeExchange beingbeing unpaid unpaid paypay toto thethe orderorder ofof BANK OF CHINA SHANGHAI BRANCH thethe sumsum ofof U S DOLLAR TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY ToTo THE INDUSTRIAL BANK OF JAPANSHANGHAI YILONG CO LTD HEAD OFFICENO 91 NANING ROAD SHANGHAI CHINA 三 发票 Issuer Issuer COMMERCIALCOMMERCIAL INVIOCEINVIOCE SHANGHAI YILONG CO LTD NO 91 NANING ROAD SHANGHAI CHINA To To NoNo YL71001DateDate NOV 10 2007 ABC COMPANY 1 3 MACHI KU STREET OSAKA JAPAN TransportTransport detailsdetailsS CS C No No YL07101 FROM SHANGHAI TO OSAKA BY SEATermsTerms ofof paymentpayment L C AT SIGHT MarksMarksNumberNumber andand kindkind ofof packagespackagesUnitUnit PricePriceAmountAmount andanddescriptiondescription ofof goodsgoods andand QuantityQuantity NosNos CARDBOARD BOXCIF OSAKA ABC OSAKAYL 2561550PCSUSD4 50 PCUSD6975 NOS 1 60YL 2861450PCSUSD3 90 PCUSD5655 四 普惠制原产地证 consignor consignor Reference No 20070819 SHANGHAI YILONG CO LTD GSPGSP NO 91 NANING ROAD SHANGHAI CHINA consignee consignee ABC COMPANYFORMFORM A A 1 3 MACHI KU STREET OSAKA JAPAN MeansMeans ofof transporttransport andand routrout NOV 29 2007 FROM SHANGHAI TO OSAKA BY SEA ItemItem no no Marks and numbers Number and kind of package OriginGrossNumber ofdescription of goodsCriterionWeightand date packagesof invoice 1ABCCARDBOARD BOX OSAKAYL 256P2160KGSYL71001 NOS 1 60YL 286NOV 10 SAY SIXTY 60 CARTONS ONLY2007 Certification Goods were produced in CHINACHINA Goods export to JAPANJAPAN NoNo YL71001DateDate NOV 10 2007 SHANGHAISHANGHAINOV 20 NOV 20 20072007 五 海运提单 shippershipperB LB L No No TH14HK07596 SHANGHAI YILONG CO LTD NO 91 NANING ROAD SHANGHAI CHINA中远集装箱运输有限公司 consigneeconsignee TO ORDER notifynotify partyparty BILLBILL OFOF LOADINGLOADING ABC COMPANY 1 3 MACHI KU STREET OSAKA JAPAN oceanocean vesselvessel portport ofof loadingloading KAOHSIUNG V 0707SSHANGHAI portport ofof dischargedischarge OSAKA MarksMarks NosNosNo No ofofdescriptiondescription ofofGrossGrossMeasurementMeasurement containercontainer No No containerscontainersgoodsgoodsWeightWeight ofof PackagesPackagesKgsKgs ABCCARDBOARD BOX OSAKASIXTY CARTONSYL 256216033 NOS 1 60YL286 TotalTotal NumbersNumbers ofof ContainersContainers andand Packages InPackages In Word Word SAY ONE CONTAINER TOTAL FreightFreight ChargeChargePayablePayable atatPrepaidCollectNo No ofof OriginalOriginal B LB L FREIGHT PREPAIDSHANGHAI3 PlacePlace andand datedate ofof IssueIssueSHANGHAI NOV 29 2007 修改信用证 131D 到期地点应该在受益人国家CHINA 250 申请人地址有误 应该为 ALFAGA ENTERPRISE 28 IMAMGONG 359 受益人公司名有错 应该为SHANGHAI SHENG DA CO LTD 432B 币种和总金额有误 应该为 USD AMOUNT 9300 00 543P 可以分批装运 643T 可以转船 744A 装运港应是 SHANGHAI 844C 目的港名有误 应该为CHITTAGONG 9最迟装运日有误 合同要求5月为装运期 而信用证的最迟装运日是5月2日 显然与合同不符 1045A 货物名称有误 应该是 STEEL TAPE RULES 1145A项下 1 中 规格应是JH 392W 单价是USD3 60 PER DOZEN CFR CHITTAGONG 1245A项下 2 中 规格应是JH 380W 单价是USD4 20 PER DOZEN CFR CHITTAGONG 1345A项下PACKING 应该是用纸箱包装而不是标准包装 1446A项下的保险单中 应该是按 110PCT OF INVOICE VALUE 投保 1546A项下的提单 应该是 MARKED FREIGHT PREPAID AmountAmount USD10320 USD980 USD2760 USD3240 USD2320 Payable with interest per annum shanghai DEC 05 2007 At sightAt sight ofof thisthis FIRSTFIRST ofof Exchange SecondExchange Second ofof ExchangeExchange beingbeing unpaid unpaid paypay toto thethe orderorder ofof BANK OF CHINA SHANGHAI BRANCH SHANGHAI YILONG CO LTD NO 91 NANING ROAD SHANGHAI CHINA of invoice MeasurementMeasurement 31D 到期地点应该在受益人国家CHINA 50 申请人地址有误 应该为 ALFAGA ENTERPRISE 28 IMAMGONG 59 受益人公司名有错 应该为SHANGHAI SHENG DA CO LTD 32B 币种和总金额有误 应该为 USD AMOUNT 9300 00 43P 可以分批装运 43T 可以转船 44A 装运港应是 SHANGHAI 44C 目的港名有误 应该为CHITTAGONG 最迟装运日有误 合同要求5月为装运期 而信用证的最迟装运日是5月2日 显然与合同不符 45A 货物名称有误