外贸单证实务上机实习习题、单据及答案

1、销售合同SALES CONTRACT卖方SELLER:世格国际贸易有限公司DESUN TRADING CO.,LTD29TH FLOOR KINGSTAR MANSION,623JINLIN SHANGHAI CHINA编号NO.:买方SHDS03027RD.,日期DATE:SIGNED IN:April 3 , 2001SHANGHAI溢短装，由卖方决定More or less of shi pment allowed at the sellersWith'op tion5.总值Total ValueUSD469806.包装PackingCARTON PACKAGINGDS2201

2、INSTALLED 2 SETS OF EACH , ONE SET OF EACH LOADEDDS1151, DS4504,DS5120,A TOTAL OF 1639 BOXEX7.唛头Shi pp ing MarksCUSTOMER NOTICE BEFORE SHIP MENT8.装运期及运输方式Time of Ship ment & means of Trans portationSHIPMENT PERIOD OF APRIL 2OO1,ALLOWING PARTIAL SHIPMENT AND TRANSSH IP MENT9.装运港及目的地Port of Loadin

3、g & DestinationSHANGHA I& TORONTO10.保险Insurance11.付款方式Terms of P aymentTO BE COVERED BY THE BUYER WITH THE PICC AT 110% OF TOTAL C.I.F. INVOICE VALUE AGAINST W.PA AND CLASH&BREAKAGE RISK AND WAR RISK OF THE PEOPLES INSURANCECOMP ANY OF CHINABY IRREVOCABLE L/C AT SIGHTBUYER:NEO GENERAL TR

4、ADING CO#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions sti pu lated below.1.品名及规格2.数量3.单价及价格条款4.金额Commodity & Sp ecificationQuantityUnit P rice & Trade TermsAmountCHINESE CERAMIC

5、DINNERW ARE542SETS800SETS443SETS254SETSUSD23.50/SETUSD20.40/SETUSD23.20/SETUSD30.10/SETUSD12737USD16320USD10277.6USD7645.4DS1511DS2201DS4504DS512030-Piece Dinn erware and Tea Set20-Piece Di nn erware Set45-P iece Di nn erware Set95-Piece Di nn erware SetTotal:163946980允许12.备注RemarksCIF5% TORONTOThe

6、BuyerThe Seller(signature)(signature)购货合同P URCHASE CONTRACT9.11.签订日期：Date : JUNE 2,2001合同编号：Co ntract No.: OA010602签订地点：Sig ned at: SHENZHEN1.买方：The Buyers: SHENZHEN OCDA FOOD CO., LTD地址：Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA电话(Tel): 86-755-2626268 传真(Fax): 86-755-26262692.卖方:The Selle

7、rs: ASTAK FOOD, INC地址:Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN电话(Tel): 81-465-282828传真(Fax): 81-465-282829经买卖双方确认根据下列条款订立本合同：The un dersig ned Sellers and Buyers have con firmed this con tract is accorda nee with the terms and con diti ons sti pulated below:3.商品名称及规格Name of Commodity & Sp ecifi

8、cati on4.数量Qua ntity5.单价Unit Price6.总金额Amou ntCANNED MUSHROOMS 24 TINS X 425 GRAMS1700CARTONS/FCLUSD7.80/CTN CFR C2% DAMMAM PORTUSD132607.总值伏写)Total Value (in words):SAY US DOLLAR THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY8.允许溢短%。5% more or less in qua ntity and value allowed.成交价格术语：Terms: USD7.80

9、/CTN CFR C2% DAMMAM PORT包装运输唛头Pack in g: EXP ORTER CARTON12.Shipping Mark: Transhipment not allowed， Partial shipment not allowed( 目的港)。SHENZHEN, CHINA(Port of Desti nati on).13. 运输起讫：由 ( 装运港)到Shipment from TOKYO (Port of Shipment) to不允许；分批： 允许 不允许not allowednot allowed14.转运：允许Tran shi pment:P artia

10、l shipment:运输时间：Shi pment Time: WITHIN 20DAYS AFTER RECEIPT OF IRREVOCABLE SIGHT L/C.%投保，加保从到seller for 110% of the in voice value coveri ngInstitute War and Strikes Clauses-Cargo 1/1/82 from In stitute TOKYO to15.保险：由方按发票金额的_In sura nee: to be covered by the Cargo Clauses(A) 1/1/82 additio nal SHEN

11、ZHEN.16. 付款条件：Terms of P ayme nt:日前将100%货款用即期汇票/电汇支付给卖方。买方应不迟于 年月The buyers shall pay 100% of the sales p roceeds through sight (dema nd) draft/by T/T remitta nee to thesellers n ot later tha n /.银行开立以卖方为受益人的天不可撤销信用证,"买方应于年 月 日前通过 有效期至装运后天在中国议付，并注明合同号。The buyers shall issue an irrevocable L/C a

12、t 90 days sight through BANK in favour of the sellers prior to JUNE 6,2001 indicating L/C shall be valid in TOKYO though negotiation within10 days after theshi pment effected, the L/C must me ntio n the Co ntract Number.alue.付款交单：买方应凭卖方开立给买方的期跟单汇票付款，付款时交单。Docume nts aga inst p ayme nt (D/P): the buy

13、ers shall dully make the p ayme nt aga inst docume ntary draft made out to the buyers at/ sight by the sellers.承兑交单：买方应凭卖方开立给买方的_期跟单汇票付款，承兑时交单。Docume nts aga inst acce ptance (D/A): the buyers shall dully acce pt the docume ntary draft made out to the buyers at / days by the sellers.17. 装运通知：一但装运完毕，

14、卖方应立即电告买方合同号、品名、已装载数量、发票总金额、毛重、运输工具名 称及启运日期等。19.检验与索赔：Insp ecti on and Claims:Shipping advice: the sellers shall immediately, upon the comp leti on of the load ing of the goods advise the buyers of the Con tract No. n ames of commodity, loaded qua ntity, in voice value, gross weight, n ames of vesse

15、l and shipment date by TLX/FAX.卖方在发货前由 检验机构对货物的品质、规格和数量进行检验，并岀具检验证明。The buyer shall have the qualities, specifications,quantities of the goods carefully inspected by the/ Inspection Authority, which shall issues Inspection Certificate before shipment.货物到达目的口岸后， 买方可委托当地的商品检验机构对货物进行复验。如果发现货物有损坏、 残缺或规格

16、、数量与合同规定不符， 买方须于货物到达目的口岸的 天内凭 检验机构岀具的检验证明书向卖方索赔。The buyers have right to have the goods insp ected by the local commodity insp ecti on authority after the arrival of the goods at the port of desti nati on. If the goods are found damaged/short/their sp ecificati ons and qua ntities not in comp lia ne

17、e with that sp ecified in the con tract, the buyers shall lodge claims aga inst the sellers based on the Insp ecti on Certificati on issued by the Commodity Insp ecti on Authority with in / days after the goods arrival at the destination.如买方提岀索赔，凡属品质异议须于货物到达目的口岸之日起 天内提岀；凡属数量异议须于货物到达目的口岸之日起 天内提岀。对艘装货

18、物所提任何异议应由保险公司、运输公司或邮递机构负责的，卖方不负任何责任。days after arrival ofThe claims, if any regard ing to the quality of the goods, shall be lodged with in21.22.23.24.25.26.the goods at the dest in ati on,if any regard ing to the qua ntities of the goods, shall be lodged with indays after arrival of the goods at th

19、e desti nati on. The sellers shall not take my res pon sibility if any claims con cer ning the shi pping goods in up to the respon sibility of In sura nee Company /Tra nsp ortati on Company/P ost office.不可抗力：如因人力不可抗拒的原因造成本合同全部或部分不能履约，卖方概不负责，但卖方应将上述发生的 情况及时通知买方。Force Majeure: the sellers shall n ot h

20、old any respon sibility for p artial or total non-p erforma nee of this con tract due to Force Majeure. But the sellers shall advise the buyers on time of such occurre nee.争议的解决方式：任何因本合同而发生或与本合同有关的争议，应提交中国国际经济贸易仲裁委员会，按该会的规则进行仲裁。 仲裁裁决是终局的，对双方均有约束力。Disp utes settleme nt: All dis putes aris ing out of

21、the con tract or in conn ecti on with the con tract,shall besubmitted to the Chi na In ter nati onal Econo mic and Trade Arbitrati on Commissio n for arbitrati on in accorda nee with its Rules of Arbitrati on. The arbitral award is final and binding upon both p arties.法律适用：本合同的签订地、或发生争议时货物所在地在中华人民共和

22、国境内或被诉人为中国法人的，适用于 中华人民共和国法律，除此规定外，适用联合国国际货物销售合同公约。Law app licati on s: it will be gover ned by the law of the Peop le's Rep ublic of China un der the circumsta nces that the con tract is sig ned or the goods while the dis putes aris ing are in the Peop le's Rep ublic of China or the defe nda

23、nt is Chin ese legal person, otherwise it is gover ned by Un ited Nati ons Conven ti on on Con tract for the Intern ati onal Sale of Goods.本合同使用的 FOB、CFR、CIF、DDU术语系根据国际商会INCOTERMS 1990。The terms in the con tract based on INCOTERMS 1990 of the In ternatio nal Chamber of Commerce.文字：本合同中、英文两种文字具有同等法律效

24、力，在文字解释上，若有异议，以中文解释为准。Vers ions: This con tract is made out in both Chin ese and En glish of which vers ion is equally effective. Con flicts betwee n these two lan guages aris ing therefrom, if any, shall be subject to Chin ese versi on.附加条款：(本合同上述条款与本附加条款有抵触时，以本附加条款为准)Additi onal Clauses: (con flic

25、ts betwee n con tract clause hereabove and this additi onal clause, if any, it is subject to this additi onal clause)本合同共份，自双方代表签字/盖章之日起生效。This con tract is in 4cop ies, effective since being sig ned/sealed by both p arties.买方代表人Rep rese ntative of the buyers:卖方代表人：Rep rese ntative of the sellers:签字

26、Authorized sig nature:签字Authorized sig nature:（买方公司盖章）（卖方公司盖章）RREVOCABLE DOCUMENTARY CREDIT APP LICATIONNA BEIJING BRANCHh brief advice by teletransmissionCredit No.which shall be the op erative instrument)MANSTION, SANHUAN ROAD 47#, BEIJING, P. R.Date:Date and p lace of ex piryJULY 30, 2004 IN CHIN

27、ABeneficiary (Full name and address)LPG INTERNATION COR PORATION333 BARRON BLVD. , INGLESIDE , ILLINOIS (UNITED STATES )AmountUSD 570,000.00SAY U.S.DOLLARS FIVE HUNDRED AND SEVENTYTHOUSAND ONLYCredit available with信用证审核结果snot allowedByTranshi pmentallowed not allowedra/ais patcn/taKing in cnarge at/

28、Tromon to:CFRJULY 15, 2004XINGGANG P ORT, TIANJING OF CHINACIFsight p ayment negotiationdeferred p ayment at against the documents detailed herein and beneficiary's draft(s) for 100% of invoicevalueacce ptanceatdrawn onsightuired: (marked with X)ommercial invoice in 3cop ies indicating L/C No. a

29、nd Contract No.of clean on board Bills of Lading made out to order and blank endorsed, marked "freight to collect / showing “freight to collect/ showing freight amount" notifyingTHE APP LICANT WITH FULL NAME AND ADDRESSbills/cargo rece ip t/c opy of railway bills issued by ndicating freigh

30、t amount" and consigned to% of the invoice value showing claims p ayable ince P olicy/Certificate incop ies for e draft, blank endorsed, covering All Risks, War Risks andList/Weight Memo in 3 copies indicating quantity, gross and weights of each p ackage. ate of Quantity/Weight in copies issued

31、 by.ate of Quality incopies issued by manufacturer/ p ublic recognized surveyore of Origin in 2 cop ies .1 days after shipment advising L/C No., nameofary's certified copy of fax / telex dis patched to the app licant withinshi pment, name, quantity, weight and value of goods.s, if any oods:UTILI

32、TY SHORTDDEST SANDBLASTENT: 100% COTTON000 CARTON:FOB NOW YOURKF ORIGIN AND MANUFACTURERS: UNITED STATES OF AMERICA, VICTORY FACTORY ctions:ng charges outside the op ening bank are for beneficiary's account.nts must be pr esented within10 days after date of issuance of the trans port documents b

33、ut within the validityarty as shi pper is not acce ptable, Short Form/BlanK back B/L is not acce ptable. antity and credit amount% more or less are allowed.ments must be sent to issuing bank by courier/s peed p ost in one lot. rms, if any信用证号01/0501-FCT合同号SHDS03027审证结果1、信用证在加拿大到期 (FOR NEGOTIATION IN

34、 APP LICANT COUNTRY)与合同应改在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY) 2、加减保率为 30%( FOR 130 PERCENT OF INVOICE VALUE)高于合同规定的为(FOR 110 PERCENT OF INVOICE VALUE。3、信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOHUNDRED AND EIGHTEEN ONLY低 于合同金额 (USD46980)，应为 USD46980FORTY SIX THOUSAND NINE HUNDRED AND EIGHT

35、Y ON而不是 USD469184、证明装运货物数量与合同有出入，证中规定DS1151544SETS DS5120 245同中为 DS1151 542SETS DS5120 254SETS5、合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“物保险条款“ A,适用的条款有误，应当根据合同规定投保。6、合同明确规定允许转运和分批装运，但信用证中禁止。7、目的港与合同不符。应为多伦多而(TORONTO不是温哥华(VANCOUVER)中保财产保险有限公司The People ' s Insurance (Prop erty) Comp any of China,Ltd发票号码I

36、nvoice No.保险单号次INV52148Policy No.海洋货物运输保险单MARINE CARGO TRANS PORTATION INSURANCE P OLICY被保险人:NANJING FORGIGN TRADE IMP . AND EXP . CORP .Insured :中保财产保险有限公司(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和 背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。This p olicy of Insurance witnesses that the People' s Insurance

37、(Prop erty) Comp any of China, Ltd. (hereiteafcalled“ The Comp any” ), at the request of the Insured and in consideration of the agreed premium p aid by the Insured, undertakes to insure the undermentioned goods in trans po rtation subject to conditions of the Policy as per the Clauses p rinted over

38、leaf and other sp ecial clauses attached hereon.保险货物项目1保险金额Descri ptions of Goods包装单位Amount Insured数量PackingUnitQuantityLADIES LYCRA LONG P ANT200CTNS2400 件USD52800.00承保险别Conditions货物标记Marks of GoodsCBDLONDONNOS1-200COVERING RISKS AS PER " INSTITUTE CARGO CLAUSES(A), AND :INSTITUTE WAR CLAUSES(

39、CARGO).总保险金额:Total Amount Insured:保费P remium起运港Form所保货物，As arrangedNANJINGUSDOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED ONLY载运输工具Per conveyance S.S目的港ToDAFENGLONDON开航日期Slg. on or abtOCT 20,2004如发生本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 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。交保险单正本(本保险单共有In the event of

40、loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Comp any s Agent as mentioned hereunder. Claims, if any, one of the Original P olicy which has been issued in original (s) together with the relevant documents shall be surrendered to the Comp any. If

41、 one of the Original Policy has been acco mp lished, the others to be void.赔款偿付地点Claim payable at LONDON 日期Date地址：Address :OCT 20,2004在at NANJING318 TIANSHI ROAD NANJING, CHINAperB/L NO.ANJING FORGIGN TRADE IMP. AND XP. COR P.P ACIFIC INTERNATION LINES (P TE) LTD(Incor po rated in Singa pore)signeeO

42、RDERy P artyCOMBINED TRANS PORT BILL OF LADINGReceived in apparent good order and condition except as other noted the total number of container or other packages or enumerated below for trans portation from the pl ace of rece ipt to pl ace of delivery subject to the terms hereof. One of the signed B

43、i Lading must be surrendered duly endorsed in exchange for the G or delivery order. On p resentation of this document (duly) Endors the Carrier by or on behalf of the Holder, the rights and liab arising in accordance with the terms hereof shall (without p rejudiEAST AGENT COMP ANY 126Rome street, an

44、 terwe ip, BelgiumVessel and Voyage NumberDAFENG E002Port of LoadingNANJINGPort of DischargeLONDONany rule of common law or statute rendering them binding on the Merchant) become binding in all resp ects between the Carrier and the Holder as though the contract evidenced hereby had been made between

45、 them.SEE TERMS ON ORIGINAL B/LPlace of Rece iptPI ace of DeliveryNumber of Original Bs/LTO ORDERP ARTICULARS ASDECLARED BY SHIPPER-CARRIER NOT RES PO NSIBLEContainer Nos/Seal Nos.Marks and/NumbersNo. of Container / Packages / Descri ption of GoodsCBDLONDONNOS1-200LADIES LYCRA LONG P ANT2400 P IECES

46、,EACH P lECE OF $20 CIF LONDONCARTON PACKAGING, EACH BOX 12 P lECES.CLEAN ON BOARDGross Weight (Kilos) 2000Measurement(cu-metres)FREIGHT & CHARGESFREIGHT PREP AIDNumber of Containers/ Packages (in words)SAY TWO HUNDRED CARTONS ONLYShi pped on Board Date:OCT 10 , 2004Place and Date of Issue:NANJI

47、NG OCT 10, 2004In Witness Whereof this number of Original Bills of Lading stated Above all of the tenor and date one of which being acco mp lished the others to stand void.for P ACIFIC INTERNATIONAL LINES (P TE) LTDas Carrier南京蓝星贸易公司NANJING LANXING CO., LTDOOM 2501, JIAFA MANSTION, BEIJING WEST ROAD

48、, NANJING 210005, PRCHINATEL:025-4715619 FAX:OMMERCIAL INVOICEAGENT COMP ANYInvoice No.:2003SDT009OHTAMACHI,NAKA-KU,YOKOHAMA, JAP AN231Invoice Date:12,8,2003S/C No.:03TG28711S/C Date:22,7,2003NGTo: AKITANo.:LTR0505457Date of Shi pment:AUG 30,2003TOTAL:1800DOZS240CARTONS19KG

49、S17KGS 21.583 CBMTWO HUNDREN FORTY CINTS ONLYNANJING LANXING CO.,LTDROOM 2501,JIAFA MANSTION, BEIJING WEST ROAD,NANJING 210005, P . R. CHINA南京蓝星贸易公司NANJING LANXING CO., LTD.R.CHINAOOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, PTEL:025-4715619 FAX:ACKING LIST1

50、.Ex porterCertificate No.T AGENT COMP ANYInvoice No.:2003SDT009OHTAMACHI,NAKA-KU,YOKOHAMA,JA PAN231Invoice Date:2003-08-12S/C No.:03TG28711S/C Date:2003-07-22JINGTo: AKITADate of Ship ment:2003-08-30No.:LTR0505457DOZSCARTONSTWO HUNDRED AND FOURTY CARTONS ONLYORIGINAL1. Goods con sig ned from (Ex po

51、rter's bus in ess n ame, address, country)Refere nee No.DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363CERTIFICATE OF O11. Certificatio nIt is hereby certified, on the basis of control carried out, that thedeclarati o

52、n by the exp orter is correct.(co un try)2.consigneeNEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213OFTHEPEOREP UBLIC OF CHIN3.Mea ns of transport and route5.For certify ing authority use onlySHIP MENTFROM SHANGHAIP ORT, CHINA TODAMMAM P ORT, SAUDI AR

53、ABIA BY SEA4.Co untry / regi on of desti natio nSAUDI ARABIA6.Marks and n umbers7.Number and kind of p ackages; descri pti on of goods8.H.S.Code9.Qua ntity10. an( invROSE BRAND178/2001RIYADHONE THOUSAND AND SEVEN HUNDRED (1700) CARTONS OF CANNED MUSRHOOMS P lECES & STEMS 24 TINS X200310111700CAR

54、TONS20Ap425 GRAMS NET WEIGHT (D.W.227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.12.Certificatio nIt is hereby certified that the declarati on by the11.Declarati on by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were p roduced in China and that they com ply with the Rules of Orig in of the Peop le's Rep ublic of ChinaNANJING, CHINA AP R.28, 2001NANJ