国际贸易实务课程设计

一、根据外销合同审核信用证:题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求下载模板信用证审核结果相关说明试根据AB44001出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。售 货 确 认 书SALES CONFIRMATION卖方（Sellers）：Contract No.:AB44001GUANGDONG FOREIGN TRADE IMP.AND EXP. CORPORATIONDate：FEB.12,2009267 TIANHE ROAD GUANGZHOU,CHINASigned at: GUANGZHOU买方（Buyers）：A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET,HONGKONG兹经买卖双方同意按下列条款成交：The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:货号Art. No.品名及规格Description数量Quantity单价Unit Price金额AMOUNTART NO. P97811ART NO. P97801AIR CONDITIONER(HUALING BRAND) KF-23GWKF-25GW500PCS500PCSHKD 1000.00HKD 1000.00FOBC2% GUANGZHOUHKD .00HKD .001000PCSHKD .00数量及总值均得有 %的增减，由卖方决定。With 5 % more or less both in amount an quantity allowed at the sellers option.总值Total Value: HKD .00(H. K. Dollars ONE MILLION ONLY)包装Packing: 1 PC PER CARTON装运期Time of Shipment: APR. 30,2009装运口岸和目的地Loading port & Destination: FROM GUANGZHOU TO DUBAI保险由卖方按发票全部金额110%投保至 为止的 险。Insurance: To be effected by sellers for 110% of full invoice value covering up to only.付款条件：买方须于2009年3月10日前将不可撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必须注明允许分运及装运。Terms of payment:By Irrevocable, and Divisible Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2009 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.装船标记Shipment Mark:A.B.C./DUBAI/NOSI-1000/MADE IN CHINA开立信用证时请注明我成交确认书号码。When opening L/C, please mention our S/C number.备注Remarks: THE CREDIT IS SUBJECT TOUCP600(2007 REVISION) THE SELLER: THE BUYERISSUE OF DOCUMENTARY CREDITTO: BANK OF CHINA GUANGZHOU,CHINAREVOCABLE DOCUMENTARY CREDIT NO.09-34985FOR THE ACCOUNT OF A.B.C. TRADING CO, LTD., HONGKONG. 312 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS,WE OPEN A REVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIGN TRADE IMP.AND EXP. CO. 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING USD.00(SAY HONGKONG DOLLARS NINE HUNDRED AND EIGHTY THOUSAND ONLY.) AVAILABLE BY THE BENEFICIARYS DRAFT(S) AT 30 DAYS SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO. 34985 DTAED IST MARCH,2009.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB,FREIGHT AND INSURANCE COSTS SEPARATELY.(2) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF APPLICANT AND MARKED FREIGHT PREPAID AND INSURANCE COSTS SEPARATELY.(3) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBAI.(4)CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLES REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),500PCS KR-23GW AND 500 PCS KF-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,1PC/CARTON,HKD1000.00,FOBC2% DUBAI VIA HONGKONG,PARTIAL SHIPMENT PROHIBITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2009. EXPIRY DATE:15TH APRIL,2009.IN PLACE OF OPENER FOR NEGOTIATION.OTHER TERMS AND CONDITIONS:BENEFICIARYS DECLARATION ON THE INVOICE THAT THE PRODUCTION COMPANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.DOCUMENTS MUST BE PRESENTED WITHIN 6 DAYS AFTER SHIPPING DATE SHOW ON B/L,BUT WITHIN THE VALIDITY OF THE L/C.DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.SHIPPING MARKS:A.B.C./DUABI/NOSI-100/MADE IN CHINAWE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAFT(S) DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT(S) SHALL BE DULLY HONOURED ON DUE PRESENTATION.YOURS FAITHFULLYNANYNG COMMERCIAL BANK LED.,HONGKONG答案：信用证审核结果信用证号09-34985合 同 号AB44001审证结果1、信用证的性质不符合合同要求，应该为“irrevocable”。2、受益人与合同不符，应为GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORATION，而不是GUANGDONG FOREIGN TRADE IMP.AND EXP.CO.3、货币单位与合同不符， 应为HKD，而不是USD。4、汇票的付款期限不符，应为即期，而不是见票30天。5、付款人为开证人不妥，应为开证行。 6、信用证号码前后不符，应为09-34985，而不是34985。7、发票要求标出FOB、运费和保费不妥，应删除标出保费和运费的要求。8、合同为FOB，提单不应标“FREIGHT PREPAID”，应为 “FREIGHT COLLECT”。9、商品型号与合同不符，应为KF-23GW，而不是KR-23GW。10、分批运输规定与合同不符，应为ALLOWED，而不是PROHIBITED。11、到期日不符合合同的要求，应为5月15日，而不是4月15日。12、议付地在国外不妥，应改为国内广州。13、唛头与合同不符，应为A.B.C. / DUBAI / NOSI-1000 / MADE IN CHINA，而不是A.B.C / DUABI / NOSI-100 / MADE IN CHINA。14、FOB卖方不必投保，应删除提供保险单的条款。15、交单时间太紧，应把6天改为15天或21天。二、出口合同签订：题目要求和说明题目名称按客户来函制销售确认书基本要求根据下述资料和客户在交易磋商中的最后来函要求制作出口合同，要求格式清楚、条款明确、内容完整。下载模板合同03相关说明1. 国外客户资料：CARTERS TRADEING COMPANY,LLCP.O.BOX8935,NEW TERMINAL,LATA.VISTA,OTTAWA,CANADATEL: 0081-1- FAX: 0081-1-2. 我方出口公司资料：上海正朗商贸有限公司SHANGHAI ZHENGLANG TRADING CO.,LTD.KANGYUAN 103#,SHANGHAI,P.R.CHINATEL:021- 021- FAX:3. 编号要求：合同号：TH4. 签订日期：09年3月30日5. 保险：投保一切险和战争险6. 装运港：中国上海。7. 可分批装船和转船。8. 最迟开证日期：09年9月1日SHANGHAI ZHENGLANG TRADING CO.,LTDKANGYUAN 103# , SHANGHAI, P.R.CHINATO: CARTERS TRADEING COMPANY,LLCATTN: P.O.BOX8935,NEW TERMINAL,LATA.VISTA,OTTAWA,CANADAMAY. 27, 2009Dear Mr. Chong,We are appreciative of your letter dated MAY.26, 2009.Thank you very much for your kind effort. You not only advance the delivery time but also make sure the high quality. We suppose the convulsion of this transaction will lead to more business in future.So we are glad to place Order No. TH as below:Plush toys: bear 10000PIECE, 15 U.S. Dollars each; cat 10000PIECE, 25 U.S. Dollars each; CIF CEUTA, irrevocable L/C at sight. Each is packed in a plastic pocket and twenty are in carton. Shipping Mark: T.T.C/CEUTA/C/NO,1-1000The delivery time should not be after October, 2009.We hope both of us may have a wonderful beginning.Yours truly,Shi Yong Purchasing manager答案：上海正朗商贸有限公司SHANGHAI ZHENGLANG TRADING CO., LTDKANGYUAN 103#, SHANGHAI, P.R.CHINA售货确认书邮政编码：NO.:THPost code：DATE: MAR.30th,2009传真：(21) Fax：(21) Tel：(21) TO MESSRS: CARTERS TRADEING COMPANY,LLC谨启者：兹确认售予你方下列货品，其成交条款如下：Dear Sirs:We hereby confirm having sold to you the following goods on terms and conditions as specified below:唛头SHIPPING MARK名称及规格及包装NAME OF COMMODITY AND SPECIFICATIONS, PACKING数量QUANTITY单价UNIT PRICE金额TOTAL AMOUNETT.T.CCEUTAC/NO,1-1000PLUSH TOY BERAPLUSH TOY CAT10000PIECE10000PIECEUSD 15USD 25USD USD USD 装运港/目的港:LOADING PORT & DESTINATION: FROM SHANGHAI TO CEUTA装运期限: TIME OF SHIPMEN: NOT LATER THAN October, 2009.可分批及转船:ALLOWING TRANSHIPMENT AND PARTIAL SHIPMENT: ALLOWED保险: INSURANCE: FOR INVOICE AMOUNT COVERRING ALL RISKS AND WAR RISKS 付款条件:。TERMS OF SHIPMENT: ALLOWED BY 100% IRREVOCABLE SIGHT LETTER OF CREDIT买方须于 2009 年 9 月 1 日前开出本批交易的信用证（或通知售方进口许可证号码），否则，售方有权不经过通知取消本确认书，或接受卖方对本约未执行的全部或一部分，或对因此遭受的损失提出索赔。The buyers shall establish the covering Letter of Credit (or notify the Import License Number)before Ith Sep 2009 ,falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的110%，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transaction conclude on CIF basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer. 品质/数量异议：如买方提出索赔，凡属品质异议须于货到目的口岸之 30日内提出，凡属数量异议须于货到目的口岸至 15 日内提出，对所装货物所提任何异议属于保险公司，船公司等其他有关运输或邮递机构，卖方不负任何责任。QUALITY/QUANTITY DISCREPANCE: In case of quality discrepancy, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination. It is under stood that the seller shall mot be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/ or Post Office are liable. 本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履行或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Major incidents.买方在开始卖方的信用证上请填注本确认书号码。The Buyer is requested always to quote THE NUMBER OF THIS SALES BONFIRMATION in the letter of Credit to be opened in favour of the Seller.买方受到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same. Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the sales confirmation.The BuyerThe SellerCARTERS TRADEING COMPANY,LLC上海正朗商贸有限公司SHANGHAI ZHENGLANG TRADING CO.,LTD三、审单题目要求和说明题目名称议付单据审核基本要求根据提供的信用证内容审核全套结汇单据，指出单据中的不符点并改正。下载模板单据审核结果相关说明请根据信用证对世格贸易有限公司向银行提交议付的相关单据进行审核。DESUN TRADING CO., LTD.ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING , P.R.CHINATEL: 025- 025- FAX: 025-COMMERCIAL INVOICETo:NEO GENERAL TRADING CO.#362 JALAN STREET, VANCOUVER, CANADAInvoice No.:2009SDT007Invoice Date:2009-04-20S/C No.:HSDS09703S/C Date:2009-04-03From:NANJINGTo: VANCOUVERLetter of Credit No.:09/0501-FCTDate: 2009-04-08Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountCFR VANCOUVER CANADAN/MABOUT 544 CARTONS OF 30-PIECEDINNERWARE AND TEA SETABOUT 800 CARTONS OF 20-PIECEDINNERWARE SETABOUT 443 CARTONS OF 45-PIECEDINNERWARE SETABOUT 245 CARTONS OF 95-PIECEDINNERWARE SET544SETS800SETS443SETS245SETSUSD17.50USD15.00USD19.00USD21.60USD9520.00USD12000.00USD8417.00USD5292.00TOTAL: 2032SETSUSD35229.00SAY TOTAL: U.S.DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY NINE ONLY.DESUN TRADING CO., LTD.ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING , P.R.CHINATEL: 025- 025- FAX: 025-PACKING LISTTo:NEO GENERAL TRADING CO.#362 JALAN STREET, VANCOUVER, CANADAInvoice No.:2009SDT009Invoice Date:2009-04-20S/C No.:HSDS09027S/C Date:2009-04-03From:NANJINGTo:VANCOUVERLetter of Credit No.:09/0501-FCTDate of Shipment:2009-04-26Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.N/MABOUT 544 CARTONS OF 30-PIECE DINNERWARE AND TEA SETABOUT 800 CARTONS OF 20-PIECE DINNERWARE SETABOUT 443 CARTONS OF 45-PIECE DINNERWARE SETABOUT 245 CARTONS OF 95-PIECE DINNERWARE SET544SETS800SETS443SETS245SETS544 CARTONS800 CARTONS443 CARTONS245 CARTONS1260KGS1590KGS950KGS920KGS47201010KGS1320KGS780KGS790KGS19M27.8M17.8M17.3M81.9TOTAL:2032SETS2032 CARTONS4740KGS3900KGS81.3 MSAY TOTAL: USD TWO THOUSAND AND THIRTY TWO CARTONS ONLYPICC中国人民保险公司南京市分公司The Peoples Insurance Company of China Nanjing Branch总公司设于北京一九四九年创立Head Office BeijingEstablished in 1949货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY发票号(INVOICE NO.)2009SDT007保单号次POLICY NO.PICCSH合同号(CONTRACT NO.)HSDS09027信用证号(L/C NO.)09/0501-FCT被保险人：Insured:DESUN TRADING CO., LTD.中国人民保险公司(以下简称本公司)根据被保险人的要求，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。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.标记MARKS&NOS包装及数量QUANTITY保险货物项目DESCRIPTION OF GOODS保险金额AMOUNT INSUREDN/M2032 CARTONS4 ITEMS OF CHINESE CERAMIC DINNERWAREUS$ 35229.0038751.938751.9总保险金额TOTAL AMOUNT INSURED:SAY U.S.DOLLARS THIRTY EIGHT THOUSAND SEVEN HUNDRED AND FIFTY ONE POINT NINE.保费：PERMIUM:AS ARRANGED启运日期DATE OF OMMENCEMENT:AS PER B/L装载运输工具：PER CONVEYANCE:JIN YOU自FROM:NANJING经VIA至TOVANCOUVER承保险别：CONDITIONS:INSURANCE CARGO CLAUSES (A) AS PER I.C.C. DATED 1/1/1982WAR RISKS所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交保单正本(本保险单共有 2 份正本)及有关文件。如一份正本已用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN TWO ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.中国人民保险公司南京市分公司The Peoples Insurance Company of ChinaNanjing Branch赔款偿付地点CLAIM PAYABLE ATVANCOUVER出单日期ISSUING DATE2009-04-25Authorized Signature地址(ADD)：中国南京石鼓路225号电话(TEL): (025)邮编(POST CODE): 传真(FAX): (025)ShipperB/L No.SNLEUDESUN TRADING CO., LTD.ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD,NANJING , P.R.CHINA中 国 外 运 江 苏 公 司SINOTRANS JIANGSU CO.OCEAN 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 thereto 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, exceptions and conditions of this Bill of Lading, including those on the back hereof. IN WITNESS whereof the number of original Bills of Lading stated below have been signed, one of which being accomplished the other(s) to be void.Consignee or orderTO ORDER OF THE ROYAL BANK OF CANADANotify addressNEO GENERAL TRADING CO.#362 JALAN STREET, VANCOUVER, CANADAPre-carriage byPort of loadingNANJINGVesselPort of transshipmentJIN YOUHONGKONGPort of dischargeFinal destinationVANCOUVERContainer.seal No. or marks and Nos.Number and kind of packageDescription of goodsGross weight (kgs.)Measurement (m3)N/M544 CARTONS800 CARTONS443 CARTONS245 CARTONS30-PIECE DINNERWARE AND TEA SET20-PIECE DINNERWARE SET45-PIECE DINNERWARE SET95-PIECE DINNERWARE SET1260KGS 1590KGS 950KGS 920KGS 19M27.8M17.8M17.3MWE HEREBY SHOWING THAT ALL THE GOODS HAVE BEEN SHIPPED IN ONE 20 CY TO CY CONTAINERFreight and chargesREGARDING TRANSHIPMENTINFORMATION PLEASE CONTACTFREIGHT PREPAIDSHIPPED ON BOARDEx. ratePrepaid atFreight payable atPlace and date of issue2009-04-28 NANJINGTotal prepaidNumber of original Bs/LSigned for or on behalf of the MasterTHREEAs AgentBILL OF EXCHANGENo.52589D41ForUSD35229.002009-05-05, NANJING, CHINA(amount in figure)(place and date of issue)At*sight of this FIRST Bill of exchange (SECOND being unpaid)pay toNANJING FINANCE CORPORATIONor order the sum ofU.S. DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY ONLY(amount in words)Drawn underTHE ROYAL BANK OF CANADAL/C No.09/0501-FTCdatedAPR 8, 2009To:THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADAFor and on behalf ofDESUN TRADING CO., LTD.(Signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO. CADATE: APR 8, 2009PLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 09/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:NANJING FINANCE CORPORATION59 HONGKONG ROADNANJING , CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, VANCOUVER, CANADABENEFICIARY:DESUN TRADING CO., LTD.ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD,NANJING , P.R.CHINA AMOUNT:USD35,229.00(US DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY NINE ONLY)EXPIRY D