最新国际结算试题

1、精品文档中原工学院信息商务学院国际结算试卷（A）班级 国贸104 学号201004114428 姓名 陶玉 成绩一、案例题（每题 10 分，共30 分）1我A公司以FOB价向日本B公司出口一批货物,4月底由日本东京银行开来一份即期不可 撤销信用证，要5月份装运，且规定由信誉较好的C银行为议付行,4月底时我方获悉日本 B公司濒临倒闭，在此情况下,A公司是否应该发货？答：由于信用证支付方式是银行信用，开证银行承担第一性的付款责任。信用证项下的付款是一种单据买卖，因而，只要受益人提交的单据符合信用证的规定，开证行就应履行付款义务。本案中，我凭即期不可撤销信用证与日本客商签约出口货物，尽管我方出运前获

2、悉进口方因资金问题濒临倒闭，但因有开证行第一性的付款保证，且开证行是一家资信较好的银行，所以，我方可根据信用证的规定装运出口，及时制作一整套结汇单据在信用证的有效期内到议付行办理议付手续。当然，我方也可根据实际情况将货物出售给第三者。2国外开来不可撤销信用证，证中规定最迟装运期为 2000年12月31日,议付有效期 为2001 年1月15日。我方按证规定完成装运，并取得签发日为2000年12月10日的提单，当我方备 齐议付单据于2001年1月4日向银行议付交单时，银行却以单据过期为由拒付。请问，银行拒付是否有理？为什么？答:银行的拒付是有理的。因为根据UCP600第14条c款的规定受益人或其代

3、表在不迟于本惯例所指的发运日之后的二十一个日历日内交单但在任何情况下都不得迟于信用证的截止日。 本案中我方取得了签发日期为2000年12月10日的提单于2001年1月4日到银行交单议付。尽管我方未超过信用证规定的有效期到银行议付但我方提交的提单已构成了过 期提单。银行将不予接受迟于装运日期后21天提交的单据 因此我方提交的过期提单银行是有权拒付的。3. 上海某进出口公司对日本出口1000000公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限内，在大连、新港各装500000公吨于同一航次的“奋发”号船上，提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。

4、请问：这是否导致单证不一？为什么？答:不会导致单证不一。因为UCP600规定同一批货物由不同港口不同时间在同一航次装运的不视为分批装运。在本案例中两次装运的大豆是装于同一航次的奋发”号船上所以不能 视为分批装运。二、 审证：根据以下合同内容审核信用证，找出不符点并进行修改.（40分）大连进出口贸易公司DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACTTEL : 65788877S/C NO : HX050264FAX: 65788876DATE: : Jan.11,2

5、005TO MESSRE: : TKAMLA CORPORATION6-7,KAWARA MACHOSAKA, JAPANDear Sirs,We hereby con firm havi ng sold to you the follow ing goods on terms and con diti ons as specified below:DESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTCOTTON DISHCLOTHART NO.HX80ART NO.HE27Packed in250 cart ons5000 PCS5000 PCSCFR OS

6、AKAUSD 5.20USD 5.00USD 2 6000.00USD 2 5000.00LOADING PORT: DALIANDESTINATION:OSAKA PORTPARTIAL SHIPMENT:PROHIBITEDTRANSHIPMENT:PROHIBITEDPAYMENT:IRREVOCABLE LETTER OF CREDIT AT SIGHT.TIME OF SHIPMENT:LATEST DATE OF SHIPMENT APR.16, 2005THE SELLER:DALIAN*27:1 / 1*40 A :IRREVOCABLETHE BUYER:KAMLA CORP

7、ORATION高田一郎B、信用证SEQUENCE OF TOTALFORM OF DOC , CREDITDOC. CREDIT NUMBERDATE OF ISSUEDATE AND PLACE OF EXPIRYAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAILABLE WITH / BYDRAFTS AT DRAWEEPARTIAL SHIPMENTSTRANSSHIPMENTLOADING ON BOARDFOR TRANSPORTATION TO LATEST DATE OF SHIPMENT DESCRIPT OF GOODS*20:334168

8、5231 C :050105*31 D : DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY*50:FUJI BANK LTD1013,SAKULATOKYO ,JAPAN52A : FUJI BANK LTD1013,SAKULATOKYO ,JAPAN*59: DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINA*32 B : CURRENCY USD AMOUNT 5100.00*41 D : ANY BANK IN CHINABY NEGOTIAT

9、ION42 C : DRAFTS AT 15 DAYS AFTER SIGHTFOR FULL INVOICE COST42 A : FUJI BANK LTD43 P : ALLOWED43 T : PROHIBITED44 A : SHANGHAI44 B : OSAKA PORT44 C : MAY.16, 200545 A :COTTON DISHCLOTHART NO.HX805000PCSUSD 5.20/PCART NO.HE275000PCSUSD 5.00/PCCFR DA LIANDOCUMENTS REQUIRED46 A : + SIGNED COMMERCIAL IN

10、VOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUEDBY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OFLADING , MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED 'FREIGHT PREP

11、AID "AND NOTIFY APP LI CANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKSCHARGES71B : ALL BANKING CHARGES OUTSIDE JAPANARE FOR ACCOUNT OF BENEFICIARY .PERIOD FOR PRESENTATION48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAY

12、S AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OFTHE CREDIT.根据销售合同的内容审核题中信用证，找出信用证中的不符点，并在下面详细列出:1开证旦.050105 应改为一一.0501202. 有效期050418 .应改为一.0505.0.13汇票付款期限DRAFTS AT .15. DA YS. AFTER SIGHT.应改为.一DRAFT AT SIGHT4价格 条款. CFR .DALIAN . 一.应改为CFR OSAKA.5. .申.请人.APPLICANT FUJI . BANK .LTD 1Q13,SAKULA T

13、OKYO . . 一 JAPAN .应改为 TKAMLA. CORPORATION 6-乙KAWARA MACH. OSAKA, . JAPA. 6. .PARTIAL SHIPM.ENTS一.ALLOWED .应改为PROHIBITED7. . AMOUNT .:CURRENCY .USD .AMOUNT 5100.00.应改为一.51000.08. .LOADING. ON . BOARD .SHANGHAI.应改为.DALIA9. .LATEST . DATE QF . SHIPMENT .-.MAY.16_,. 2005应改为.APR.16, . 200510. 删除保险条款.+. F

14、ULL . SET OF NEGOTIABLE. .INSURANCE POLIC Y. OR . CERTIFICATEBLANK ENDORSED. FOR .110. PCT OF. INVOICE V.ALUE. COVERING .ALL. RISKS三、填写汇票(30分)A、资料1. THE SELLERS : SHANGHAI TIMES TEXTILE TRADE CORPORATION(上海时代纺织品贸易公司)677 HUASHAN ROAD SHANGHAI CHINATEL : (21) 60178833 李立2. THE BUYER : : UNITEX MACHINE

15、RY LTD307 FIFTH AVENUE ,LONDON 10016 UK3. S/C No :ABC1512564. DESCRIPT OF GOODS : 100% COTTON MAN 'S SUITS CIF LONDON1)AGT NO. 3536,000 PCSUSD6.27/PC2)AGT NO. 2288,600 PCSUSD7.41/PC3)AGT NO. 33111,000 PCSUSD 6.70/PCPACKED INONE CTN OF100 PCS EACH .TOTAL ONE 20; CONTAINER NO. COSCU1122445. LOADIN

16、G PORT& DESTINATION : FROM SHANGHAI TO LONDON6. TIME OF SHIPMENT : NOT LATER THAN JUL.31,20067. PARTIAL SHIPMENT : PROHIBITEDTRANSHIPMENT :PROHIBITED8. INSURANCE : FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKS AND W AR RISK9. TERMS OF SHIPMENT : 50 % BY L/C AT 30DAYS AFTER SIGHT, 50% BY D/P A

17、T SIGHT10. CREDIT NO : TH20 DATE OF ISSUE : 060530 DATE OF EXPIRY : 06082011.ISSUING BANK : NATIONAL PARIS BANK24 MARSHALL VEDONCASTER LONDON, UK.12. NEGOTIATION BANK :BANK OF CHINA SHANGHAI BRANCH13.INVOICE NO :TT06060514. PACKING :1) G.W: 3.5KGS/CTN 2) N.W: 3.0KGS/CTN3) MEAS: 0.04CBM/CTN15. VESSEL

18、 : HEHAI V.881 B/L NO: COSC052860 B/L DA TE: JUL.25, 200616. 人民币账号:RMB061222 外币账号：WB6843214417. DRAWEE: NATIONAL PARIS BANK填写汇票L/C项下的汇票：(15分)No. TT060605For usd 87523.00BILL OF EXCHANG SHANGHAI jul.26 2006DateAt 30 DAYS AFTER sight of this SECOND BILL of EXCHANGE ( first of the same ten or and date unpaid ) pay to the order of BANK OF CHINA SHANGHAI BRANCH the sum of |SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONL YDraw n un derNATIONAL PARIS BANKL/C No. TH2003 DatedMAY .302006To. NATIONAL PARIS BANK24 MARSHALL VEDONCAS