国际商务单证作业介绍.doc

精品国际商务单证作业一、审核信用证练习题一： 1贸易合同2信用证资料 AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 审证要求： 根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：12345 678练习题一 参考答案：1. FORM OF DOC.CREDIT: REVOCABLE应改为IRREVOCABLE 2. PROFORMA INVOICE No.: 20050339应改为：20050329 3PARTIAL SHIPMENT: ALLOWED应改为 NOT ALLOWED 4TRANSSHIPMENT: NOT ALLOWED应改为 ALLOWED 5. AMOUNT: CURRENCY EUR21892.00应改为CURRENCY USD21892. 00 6DRAFTS AT: AT SIGHT应改为30 DAYS AFTER SIGHT 7. PRICE TERMS: FOB BARCELONA改为FOB SHANGHAI 8是不保兑信用证应为CONFIRMATION 练习题二： （一）审证资料 1贸易合同2信用证审证要求： 根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.练习题二参考答案：1PRICE TERMS: CIF SHANGHAI应改为CIF OSAKA；2. PARTIAL SHIPMENT: ALLOWED应改为PROHIBITED；3, DRAFTS AT: DRAFTS AT 15 DAYS AFTER SIGHT应改为DRAFTS AT SIGHT；4. AMOUNT: CURRENCY USD AMOUNT 1250.00应改为CURRENCY USD AMOUNT 12500.00；5. INSURANCE: FOR 120 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS应改为FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK；6. TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAY. 16, 2005应改为 MAR.16, 2005；7. BENEFICIARY: BANK OF CHINA SHANGHAI BRANCH应改为SHANGHAI IMPORT & EXPORT TRADE CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA；8U/PRICE: ART No.HH46 USD5.20/PC 应改为USD5.00/PC；练习题三：销货合同SALES CONTRACTDocumentary Credit审证要求： 根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.练习题三参考答案： 1信用证的性质不符合合同的要求，应改为IRREVOCABLE； 2到期日不符合合同要求，应为6月15日，而不是4月16日； 3议付地、到期日在国外不妥，应改为国内广州； 4开证人错误，应为ABCCORP.，而不是A.BCCO.； 5货款金额大小写均与合同不符，应为USD36 480.00 (SAY U.S. DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED AND EIGHTY ONLY)；6汇票的付款期限不符，应为即期，而不是见票20天。7分批运输规定与合同不符，应为“ALLOWED”，而不是“NOT ALLOWED”。8合同号码错误，应为98SGQ468001，而不是98SG468001。9投保险别与合同不符，应为FPA，而不是ALL RISKS AND WAR RISKS。10.商品数量与合同不符，应为9600PCS，而不是960PCS。11.信用证商品单价与合同不符，应为USD3.80，而不是USD6.80。12.投保加成与合同不符，应为发票金额的110%，而不是120%。13.信用证“CIF HESINKI”与合同不符，应为“CIF HELSINKI”。14交单时间太紧，应把6天改为15天或21天。15.不保兑与合同要求不符，应改为保兑。16.没有信用证适用的惯例，应为SUBJECT TO“UCP600”。练习四 2012年4月，浙江省诸暨对外贸易有限公司和英国GOODLUCKY有限公司通过广交会结识，经过两个多月的往来函电，双方于2012年6月20日就4800打双男式短袜(MENS SOCKS)和2000打双婴儿袜(BABIES HOSIERY)的买卖签署了号码为ZF12 E0620的买卖合同 。 2012年6月弘日，英国GOODLUCKY有限公司根据合同规定开出了以浙江省诸暨对外贸易有限公司为受益人的第DC LUT120954号信用证：根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.练习题四参考答案：经审核，发现信用证存在如下不符点：1信用证种类为不可撤销的信用证，与合同规定不符； 2信用证规定的到期地点在开证行所在地，同时有效期与装运期为同一天，对我方备货：装运与交单不利，也与合同不符；3信用证中的受益人的地址有误； 4信用证币制有误； 5汇票的付款期限有误； 6装运港有误，但是这一点对受益人有利，可以不要求修改； 7合同号码有误；： 8信用证提单条款缺“已装船( ON BOARD)”字样； 9合同价格术语为CIF，应由卖方办理保险，信用证中缺失保险单； 10.单据要求中的“重量及质量证明书”应删除，因合同中并未要求提供此单据；， 11.信用证中有关全部银行费用由受益人承担的要求太过分，受益人应只 承担开证行以外的银行费用； 12.信用证规定装运后10天交单的要求与合同不符。 浙江省诸暨对外贸易有限公司要求对方修改信用证的电子邮件如下：练习题五：信用证根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.练习题五参考答案：1. 31D错，擐据合同，应该憋：DATE 120215；2. 59错，根据合同，应该是：ZHEJIANG JIAXING WENSANG GARNfENTS CO., LTD. ：3. 42C锚，根据合同，应该是：AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE;4. 43P错，根据合同，应该是：NOTALLOWED;5. 44F错，根据合同，应该是：LOS ANGELES;6. 45中肖两点错，(l)规格错，根据合同，应该怒：COTTON 80 PCT POLYESTER 20 PCT; (2)合同号码错，根据合同，应该是：11JW1106;7. 46中有点错，保险单险别错。合弼中没有明示险别，按照惯例，应该投保最低责任的险别，所以，保险单应该是：IlNSURANCE POLICY OR CERTIFICATE IN DUPLICATE ISSUED BY PEOPLES INSURANCE COMPANY OF CHINA INCORPORATFNG THEIR OCEAN MARINE CARGO CLAUSES FREE PARTICULAR AVERAGE DATED 01/01/2010 FOR 110 PERCENT OF CIF INVOICE VALUE INDICATING THE PREMIUM PAID;8. 47少一款，根据合网，应该加一条款：5PCT MORE OR LESS BOTHIN AMOUNT AND QUANTITY ARE ALLOWED;9. 48错，根据合同，应该是：NOT LATER THAN l5DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.练习题六根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.练习题七根据销售合同的内容审核上述信用证，找出信用证中的不符点按顺序详细列出，并写出正确的：1.2.3.4.5.6.7.8.二、根据信用证的要求填制单据信用证 补充资料： (1) INVOICE No. : XH056671 (2) INVOICE DATE: FEB. 01,2005 (3) PACKING G. W: 20. 5kgs/CTN N. W: 20kgs/CTN MEAS: 0.2CBM/CTN PACKED IN 250 CARTONS OF 10 PCS EACH PACKED IN TW0 20CONTAINER (集装箱号: TEXU2263999;TEXU2264000 ) (4) H.S.CODE: 5802. 3090 (5) VESSEL: NANGXING V. 086 (6) B/L No. : COCS0511861 (7) B/L DATE: FEB. 26, 2005 (8) POLICY No. : SH058812 (9) REFERENCE No. : 20050819 (10) FREIGHT FEE: USD 1 100 (11) INSURANCE FEE: USD 1 000 (12)注册号: 7895478966 (13)证书号：580511478 (14)报检单编号：896541231 (15)报检单位登记号：112345Q (16)生产单位：上海毛巾厂5609999注册号：1234555897 (17)投保单编号：TB0562311 (18)金发编号：JF0387124 (19)人民币账号：RMB061222 (20)外币账号：WB68432144 (21)海关编号：7896866423 (22)境内货源地：上海 (23)上海进出口贸易公司海关注册号：0387124666 请根据L/C、合同和有关资料制作：信用证里要求的单据 。空白单据如下: （一） 上海进出口贸易公司 SHANGHAI IMPORTEXPORT TRADE CORPORATION1321 ZHONGSHAN ROAD SHANGHAI CHINA COMMERCIAL INVOICE TEL:021- 65788877 INV No.: FAXDATE: S/C No： L/C No： TO: FROM TO MARKSNo. DESCRIPTIONS OF (;OODS QUANTITY U/PRICE AMOUNTTOTAL AMOUNT: WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARETRUE AND CORRECT. SHANGHAIIMPORT & EXPORT TRADE C()RPORATION XXX（二） 上海进出口贸易公司 SHANGHAIIMPORT&EXPORT TRADE CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI, CHINA PACKING LISTTELINV No.:FAX:021- 65788876 DATE: S/C No.： TO: MARKS&NOS.：GOODS DESCRIPTION & PACKING QTY (PCS) CTNS G.W (kgs) N.W (kgs) MEAS (m3)TOTAL（三） No.For BILL OF EXCHANGF, Date At sgight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of the sum of Drawn under L/CNo. Date To. （四） 1. Goods consigned from (Exporters business name, address, country) Reference No: GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate)2. Goods consi$ned to (Consignees name, ad- dress, country) FORM A Issued in THE PEOPLES REPUBLIC.OF CHINA ( country) See notes overleaf 3. Means of transport and route(as far as known)4. For official use5. Itemnumber6. Marks and numbers ofpackages7. Number and kind of pack- ages, description of goods8. Origin criterion(see notes overleaf)9. Gross weight or other quantity10. Number and date of invoices11. Certifllcation It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. Place and date, signature and stamp of certifying authority12. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in CHINA ( country)and that they comply with the origin requirements specified for those goods in the Genealized System of Preference for goods exported to. (importing country).Place and date, signature of authorized signatory（五）ShipperB/L No. SINOTRANS SHANGHAI COMPANY OCEAN BILL OF LADINGConsignee or order SHIPPED on board in apparent good order ahdcondition (unless otherwise indicated) the goods orpackages specified herein and to be discharged at thementioned.port of discharge or as near there toasthe vessel may safely get and be always afloat. The weight, measure, marks and numbers,Notify addressquality, contents and value, being particulars fur-nished by the Shipper, are not checked by the Carri-er on loading. The Shipper. Consignee and the Holder of thisBill of Lading hereby expressly accept and agree toall printed, written or stamped provisions, excep-Pre-carriage byPort of loadingtions and conditions of this Bill of Lading, includingthose on the back hereof. VesselPort of transshipment IN WITNESS where of the number of original:Bills of Lading stated below have been signed, onePort of dischargeFinal destinationof which being accomplished, the other(s) to bevoid.Container seal No.or marks and Nos.Number and kind of packages Description of goodsGross weight(kgs)Measurement (m3 )Freight and chargesREGARDING TRANSHIPMENTINFORMATION PLEASECONTACT Ex. rate Prepaid atFreight payable atPlace anclt date of issueTotal Prepaid Number of original Bs/LSigned for or on behalf of the Master as Agent（六） 中国人民保险公司 THE PEOPLES INSURANCE COMPANY CHINA 总公司设于北京 一九四九年创立 Head Office: BEIJING Established in 1949 保 险 单 INSURANCE POLICY 保险单次号次 POLICY No.中 国 人 民 保 险 公 司 （ 以 下 简 称 本 公 司 ）THIS POLICY OF INSURANCE WITM:SSES THAT PEOPLES INSURANCE COMPANY OF CHINA(HEREIN AFTER CALLED“THE COAIPANY”)根 据AT THE REQUEST OF （以下简称被保脸人）的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。(HEREIN AFTER CALLED“THE INSURED”)AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODSIN TRANSPORTATION SUBJECT