外贸单证实务A卷

1、 外贸单证实务试卷一、根据合同审核信用证上海梅林贸易有限公司SHANGHAI MEILIN TRADE CO., LTD.No.97 Madang Road, Shanghai, P. R. of China售货确认书SALE CONFIRMATIONTo:ISLANDS TRADE COMPANYNo.:MLE09-082681 WORDFORD STREET,Date:26 AUG., 2009JOHANNESBURGSOUTH AFRICAThis sales contract is made between the sellers and buyers whereby the sell

2、er agree to sell and the buyers agreeto buy the under mentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF DURBANART. NO. HS16600PCSUSD15.50/PCUSD9300.00 ART. NO.HX88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS

3、USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLYPacking24pcs in one carton, total packed in 80cartonsDeliverySea freight from SHANGHAI to DURBAN allowing partial shipme

4、nts and transshipmentShipping MarkISLANDS / MLE09-0826 / DURBAN / NO.1-80Time of ShipmentOn or before 15 Oct., 2009Terms of PaymentBy 100 PCT irrevocable Letter of Credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep., 2009 and to remain val

5、id for negotiation in China until the 15th days after the foresaid time of the shipment. The L/C must mention this confirmation number. All banking charges outside SouthAfrica are for A/C of the beneficiary.InsuranceTo be effected by the sellers for 110 PCT of the invoice value covering All risks an

6、d War riskof Institute Cargo Clause (A) dated 01/01/1982 in the same currency of the draftsDocuments required 1Signed commercial invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3Insurance policy in duplicate4Packing list in triplicate5Cer

7、tificate of Origin in duplicateThe SellerThe BuyerShanghai Meilin Trade Co., Ltd.Islands Trading Company刘宇襄Whuit Brown签署Signature进口国开来的信用证From: CITIBANK, JOHANNESBURG To: BANK OF COMMUNICATIONS, SHANGHAI27 Sequence of total: 1/140A Form of doc. Credit: IRREVOCABLE20 Doc. Credit number: JOH09809531C

8、Date of issue: 2009.09.0131D Date and place of expiry: 2009.10.20 PLACE JOHANNESBURG50 Applicant: ISLANDS TRADE COMPANY81 WORDFORD STREET JOHANNESBURGSOUTH AFRICA59 Beneficiary: SHANGHAI MAILIN TRADE CO. NO. 97 MADANG ROAD SHANGHAI P. R. OF CHINA 32B Currency code and amount: USD amount 32400.0041A

9、Available with by ANY BANKBY NEGOTIATION 42C Drafts at: DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE42D Drawee: CITIBANK JOHANNESBURG43P Partial shipment: NOT ALLOWED43T TRANSSHIPMENT: ALLOWED44E Port of loading: SHANGHAI44F Port of discharge:JOHANNESBURG 44C Latest shipment date: 2009.10.15

10、45 Description of goods: WOOLLEN BLANKETS CIF DURBANART. NO. HS16 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.50/PC USD13320.00TOTAL: 1920PCS USD32400.00AS PER S/C NO. MLE08-092646 Documents required:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKI

11、NG LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT NOTIFY APPLICANT *MANUALLY SIGNED CERTIFICATE OF ORIGIN*INSURANCE POLICY COVERING ALL RISKS INCLUDING W/W CLAUSE UP TO FINAL DESTINATION FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE

12、 CARGO CLAUSE (A) DATED 01/01/1982 IN THE SAME CURRENCY OF THE DRAFTS*SHIPPING ADVICES MUST BE SENT TO APPLICANT ADVISING THE DESCRIPTION OF GOODS, INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSELS NAME, BILL OF LADING NO. AND DATE, S/C NO. AND DATE IMMEDIATELY AFTER SHIPMENT47 Additi

13、onal condition: * THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT ICC NO. 600 * 5 PCT MORE OR LESS IN AMOUNT AND QUANTITY ARE ALLOWED* DOCUMENTS SHOWN SHIPPING MARKS AS: ISLANDS MLE09-0826 DURBAN NO.1-9048 Presentation period: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOC

14、UMENTS BUTWITHIN THE VALIDITY OF THE CREDIT49 Confirmation: WITHOUT71 Banking charges: ALL BANKING CHARGES OUTSIDE SOUTH AFRICA FOR A/C OF THE BENEFICIARY78 Instructions: THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON R

15、ECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK 1. 2. 3. 4. 5. 6. 7. 8 9. 10. 二、根据合同制单（共70分）一、合同浙江宁波明州贸易有限公司ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.Rm. 806 Huasheng Bldg., 197 Jiefang Road Ningbo, China销售确认书SALE CONFIRMATIONTo:CHINA RESOU

16、RCES (HOLDINGS) CO., LTD.No.:09MZE022026 HARBOUR ROADDate:20 FEB., 2009WANCHAIHONG KONG This sales confirmation is made between the sellers and buyers whereby the seller agree to sell and the buyers agree tobuy the under mentioned goods according to the terms and conditions stipulated below:Descript

17、ion of goodsQuantityUnit PriceAmountLADIES TANKCIF C5 LE HAVRE92 PCT COTTON, 8 PCT SPANDEX200DOZEUR75.80EUR15160.00LESS 5% COMM.EUR758.00CIF NETEUR14402.005 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ALLOWEDAmount in word: SAY G. B. POUNDS FOURTEEN THOUSAND FOUR HUNDRED AND TWO ONLYPacking: ONE PC

18、IN ONE PP BAG, TWO DOZ INTO ONE EXPORT CARTONDelivery: FROM NINGBO TO LE HAVRE ALLOWING TRANSSHIPMENT, BUT PARTIAL SHIPMENTS NOT ALLOWEDTime of Shipment:ON OR BEFORE 31 MARCH 2009Shipping Mark: AS PER SELLERS OPTIONTerms of Payment:30 PCT OF THE AMOUNT EUR4548.00 SHOULD BE PAID BEFORE 01 MAR., 2009

19、AND THE BALANCE AMOUNT GBP10612.00 PAID BY D/P AT SIGHTCommission Payment:ONLY AFTER THE SELLER RECEIVE ALL THE AMOUNT EUR15160, THE COMMISSION EUR758.00 WILL BE PAID OTHERWISE THE SELLER CAN REFUSE TO PAY THE COMMISSIONInsurance:TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE COVERING ALL

20、 RISKS AND WAR RISK AS PER CIC OF PICC DATED 01/01/1981 W/W INCL.Documents required:1. COMMERCIAL INVOICE IN TRIPLICATE IN THE NAME OF JEAN PAUL COMPANY, 6 RUE GRASS, LE HAVRE, FRANCE, SHOWING P/O NO. 09JP0215 BUT MUST NOT SHOW THE COM-MISSION VALUE AND SHOW TRADE TERMS AS CIF LE HAVRE2. FULL SET CL

21、EAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER BLANKENDOURSED NOTIFY JEAN PAUL COMPANY, 6 RUE GRASS, LE HAVRE, FRANCE3. PACKING LIST IN TRIPLICATE4. INSURANCE POLICY IN DUPLICATE5. CERTIFICATE OF ORIGIN (TEXTILE PRODUCTS) SHOWING B/L NOTIFY PARTY AS CON-SIGNEEThe SellerThe BuyerZhejiang Ni

22、ngbo Mingzhou Trade Co., Ltd.China Resources (Holdings) Co., Ltd.王芳李闽二、其他资料实际出运204打 女式无袖高领套头衫无需商检 在新加坡中转发票号码：MZ09E0310 发票日期：2009年3月10日提单号码：PSNB092502 提单日期：2009年3月27日20尺拼箱，CFS/CFS 箱/封号：PILU5612098/3451991船名航次：PIL PEARL V. 024W 集装箱自重：2100公斤税则号：6110.2000.43 产地证号码：CN NB 9-01-10210产地证类别：4 核销单号码：906323390

23、EID CODE：3100108577011 MID CODE：CNSDHZ195DOG毛重：6.00公斤/箱 净重：4.80公斤/箱尺码：50*38*30厘米 保险单号码：PINB093010957海运费：320.10欧元 保险费：25.10欧元托收银行：中国银行宁波分行 出口口岸：宁波海关3101 太平国际货运公司代理报关 报关员：张华出口公司十位数代码：3302960043 海关第一计量单位：件 尺码数量搭配情况： 海关第二计量单位：千克尺码 XS S M L XL 2XL-数量 3 4 5 5 4 3 = 24PCS唛头： JEAN PAUL09JP0215LE HAVRENO. 1-

24、102根据以上信息制作如下单证1、汇票（该题16分，每空2分）凭Drawn under（1）号码汇票金额中国宁波 年 月 日No.（2） Exchange for（3） Ningbo China（4）见票日后（本汇票之副本未付）付交 At（5） sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of （6）the sum of （7）款已收讫Value received此致To:（8） 浙江宁波明州贸易有限公司(章)ZHEJIANG NINGBO MINGZHOU TRAD

25、E CO., LTD. 王芳(章)2、发票（该题 22分，每空2分）浙江宁波明州贸易有限公司ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.Rm. 806 Huasheng Bldg., 197 Jiefang Road Ningbo, China商业发票COMMERCIAL INVOICETo: （1） Inv. No.:（2）Inv. Date:（3）S/C No.:（4）S/C Date:（5）Terms of paymentSEE BELOWMarks & No.Description of goodsQuantityUnit PriceAmou

26、nt（6）（7）（8）（9）（10）（11） 30 PCT OF THE AMOUNT EUR4638.96 HAVE BEEN PAID ON 27 FEB., 2009 AND THE BALANCE AMOUNT EUR10824.24.00 PAID BY D/P AT SIGHT 浙江宁波明州贸易有限公司(章)ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.王芳(章) 3、装箱单（该题32分，每空2分）浙江宁波明州贸易有限公司ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.Rm. 806 Huasheng Bldg.,

27、197 Jiefang Road Ningbo, China装箱单 PACKING LISTTo: （1） Inv. No.:（2）Inv. Date:（3）S/C No.:（4） Port of loading（5）Port of discharge（6）Port of transshipment（7）C/No.No. & kindof pkgsDescription of goods, quantity, packing, etcG. WeightN. WeightMeasurement（8）（9）（10）（11）（12）（13）（14）SIZE AND QUANTITY ASSO

28、RTMENT:SIZE: QUAN:=24PCS（16）浙江宁波明州贸易有限公司(章)ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.王芳(章)第一题、根据合同审核信用证经审核，信用证存在以下问题131D错，根据合同，到期日应该是2009年10月30日，到期地点应该在中国；（3分）259受益人名称错，受益人名称应该是SHANGHAI MEILIN TRADE CO., LTD.；（3分）342C错，根据合同，汇票期限应该是即期AT SIGHT；（3分）443P错，根据合同，可以分批装运；（3分）544F错，根据合同，应该是DURBAN；（3分）645最后一行的S

29、/C号码错，根据合同，应该是MLE09-0926；（3分）746中的提单的运费支付情况错，根据合同，应该是FREIGHT PREPAID；（3分）846中的保单的险别错，根据合同，应该是ALL RISKS AND WAR RISK；（3分）947中的唛头错，根据合同，应该是NO. 1-80；（3分）1048错，根据合同，应该是15天。（3分）第二题、根据合同制单1，汇票（共16分。每空2分）凭Drawn underFOR COLLECTION, DOCUMENTS AGAINST PAYMENT 号码 汇票金额 中国宁波 年 月 日No. MZ09E0310Exchange forEUR109

30、24.24Ningbo China02 APR., 2009 见票 日后（本汇票之副本未付）付交 At*sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of BANK OF CHINA NINGBO BRANCH the sum of SAY EURO TEN THOUSAND EIGHT HUNDRED TWENTY FOUR AND 24/100 ONLY 款已收讫Value received此致To: JEAN PAUL COMPANY浙江宁波明州贸易有限公司(章)

31、ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD. 6 RUE GRASS, LE HAVRE,FRANCE王芳(章) 2，发票（共22分，每空2分 ）浙江宁波明州贸易有限公司ZHEJIANG NINGBO MINGZHOU TRADE CO., LTD.Rm. 806 Huasheng Bldg., 197 Jiefang Road Ningbo, China商业发票COMMERCIAL INVOICETo: JEAN PAUL COMPANY Inv. No.:MZ09E0310 6 RUE GRASSInv. Date:10 MAR., 2009 LE HAVRES/C No.:09MZE0220 FRANCES/C Date:20 FEB., 2009 Terms of paymentSEE BELOWMarks & No.Description of goodsQuantityUnit PriceAmount CIF LE HAVREJEAN PAULLADIES TANK09JP021592 PCT COTTON204DOZEUR75.80EUR15463.20LE HAVRE8 PCT SPANDEX NO. 1-102 SAY EURO FIFTEEN THOUS