第七章国际结算单据及其审核练习题

1、第七章国际结算单据及其审核TRANSSH IP MENTALLOWED题目名称制议付单证基本要求模板商业发票请根据提供得信用证得内容制作信用证指定得议付单证。装箱单海运提单 普惠制产地证汇票相关说明商品资料:包装:10PCS PER CARTON单位毛重单位净重:15、40KGS/CTN:13、00KGS/CTN单位尺码:60x40x50 CM/CTN其它资料发票号码发票日期SH25586,汇票号同发票号2003420船名：DAFENG V3336提单号码:SH223545提单日期:2003515汇票出票日期:2003520产地证日期地点:HAIKOU, HAINANAPR、20, 2003I

2、SSUE OF A DOCUMENTARY CREDITISSUING BANKTHE ROYAL BANK, TOKYOSEQUENCE OF TOTALFORM OF DOC 、IRREVOCABLECREDITDOC、 CREDITJSTAB12EXP IRYAPP LICANTBENEFICIARYMAXFINE TRADING CO 、,LTDNUMBERDATE OF ISSUEDATE 20040615 P LACE CHINAWAV GENEAL TRADING CO 、, LTD518 ISUKICHOHAKI, OSAKA, JAPANNO、2, LONGKUN ROAD,

3、HAIKOU,CHINAAMOUNTCURRENCY USD AMOUNT 10300、00AVAILABLE WITH/BYDRAFTS AT、八BANK OF CHINA BY NEGOTIATIONDRAFTS AT SIGHT FOR FULL INVOICE VALUEDRAWEETHE ROYAL BANK,TOKYOP ARTIAL SHIPMTSALLOWEDLOADING IN CHARGEHAIKOU P ORT, CHINAMeas、FOR TRANSPO RT TOOSAKA P ORT, JAPANDOCS REQUIREDADDITIONAL CONDDETAILS

4、 OF CHARGESP ACKING:10 PCS/CTNART NO、STYLE NO、 ROCOCOQUANTITY 1000 PCSUNIT P RICEUSD 5、50STYLE NO、ROMANTICOCIF OSAKASHIPPING MARK: ITOCHU/OSAKA/NO,12001000 PCSUSD 4、80*3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKEDPREP AID NOTIFY AP

5、P LICANT(WITH FULL NAME AND ADDRESS)*ORIGINAL SIGNED MERCIAL INVOICE IN 5 FOLDFREIGHT*INSURANCE POLICY OR CERTIFICATE IN 2 FOLD ENDORSED IN BLANK,FOR110PCT OF THE INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES(A),THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE INJAPAN IN THE CURRENCY O

6、F THE DRAFTS*CERTIFICATE OF ORIGIN GSP FORM A IN 1 ORIGINAL AND 1 COPY*P ACKING LIST IN 5 FOLDT、T、 REIMBURSEMENT IS PROHIBITEDTHE GOODS TO BE P ACKED IN EXP IRT STRONG COLORED CARTONSSHIPPING MARKS:ITOCHUOSAKANO,1200ALLBANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENTP RESENTATIONP ERIODMISSION,

7、 ARE FOR ACCOUNT OF BENEFICIARYDOCUMENTS TO BE P RESENTED WITHIN 10 DAYS AFTER THE DATE OFSHIPMENT , BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATIONWITHOUTINSTRUCTIONSTHE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTSBY REGISTERED AIRMAIL DIRECT TO U、S、 IN TWO CONSECUTIVE LOTS, UPONLAT

8、EST SHIP MENTGOODS DESCRIPT、SHL553LADIES GARMENTS AS PER S/C NORECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THEP ROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANKMERCIAL INVOICETo:Invoice No 、:Invoice Date:S/C No、:To:From:Letter of Credit NoMarks and NumbersNumber and kind of p ackageQuant

9、ityUnit PriceAmountDescri ption of goodsTo:TOTAL:SAY TOTAL:PACKING LISTInvoice NoInvoice Date:S/C No、:From:To:Letter of Credit NoDate of Ship ment:Number and kind of p ackage Descri ption of goodsQuantityPackageG、WN、WMarks andNumbersTOTAL:B/L No、SAY TOTAL:1、Shipp er I nsert Name, Address and Phone中远

10、集装箱运输有限公司COSCO CONTAINER LINES2、Con sig nee In sert Name, Address and Pho neTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALP ortt oPort or bined Transport4、 bined Transport *5、 bined Transport*Pre -carriage byPlace of Rece ipt6、Ocean Vessel Voy、No、7、 Port of Load ing8、 Port of Discharge9、 bined T

11、ransport *3、Notify Party Insert Name, Address and Phone(It is agreed that noesp on sibility shall attsch to the Carrier or his age nts for failure to no tify)BILL OF LADINGRECEIVED in exter nal apparent good order and con diti on except as other Wise no ted 、 The total n umber of p ackages or un ite

12、s stuffed in the container, The descri ption of the goods and the weights show n in this Bill of Ladi ng are Fur ni shed by the Mercha nts, and which the carrier has no reason able means Of check ing and is not a part of this Bill of Lad ing con tract、 The carrier hasIssued the nu mber of Bills of L

13、ad ing stated below, all of this tenor and date, One of the orig inal Bills of Lad ing must be surre ndered and en dorsed or sig Ned aga inst the delivery of the shi pment and where upon any other origi nal Bills of Lading shall be void 、The Merchants agree to be bound by the terms And con diti ons

14、of this Bill of Lad ing as if each had person ally sig ned this Bill of Lading、SEE clause 4 on the back of this Bill of Ladi ng (Terms con ti nued on the back Hereof, p lease read carefully) 、P lace of Delivery*App licable Only When Docume nt Used as a bined Transport Bill of Lad ing、Marks & Nos

15、、Container / Seal No、No、 of Contain ers or PackagesDescri pti on of Goods (If Dan gerous Goods, See Clause 20)Gross Weight KgsMeasureme ntDescri ption of Contents for Shipper's Use Only (Not part of This B/L Con tract)11、Freight & ChargesReve nue TonsRatePerPrep aidCollectDeclared Value Char

16、geSubject to Clause 7 Limitati onPlace and date of issueEx、 Rate:Prep aid atPayable atTotal Prep aidNo、of Orig inal B(s)/LTSig ned for the Carrier, COSCO CONTAINER LINES10、 Total Number of containers an d/or p ackages (in words)LADEN ON BOARD THE VESSELDATEBYORIGINALReferenee No 、1、Goods con sig ned

17、 from (Ex po rter's bus in ess n ame, address, country)GENERALIZED SYSTEM OF P REFERENCESCERTIFICATE OF ORIGIN(bined declaratio n and certificate)2、Goods con sig ned to (Con sig nee's n ame, address, country)FORM ATHE PEOP LE'S REP UBLIC OF CHINAIssued in(co un try)See Notes overleaf4、Fo

18、r official use3、Means of transport and route (as far as known)5、Item6、Marks and7、Number and kind of packages; description of goods8、Origin9、Gross10、Numbernumnu mbers ofcriterio nweightand date ofberpackages(see Notesor otherinv oicesoverleaf)qua ntity11、 Certificatio nIt is hereby certified, on the

19、basis of control carried declarati on by the exp orter is correct 、out, that the12、Declaration by the exporterThe undersigned hereby declares that theabove details and statementsare correct, that all the goods werep roduced in(co un try)and that they ply with the orig in requireme nts sp ecified for

20、 those goods in the Gen eralized System of Preferen ces for goods exported toPI ace and date, sig nature and stam p of certify ing authorityPl ace and date, sig nature and stam p of authorized sig natoryBILL OF EXCHANGE凭不可撤销信用证JSTAB12Drawn UnderIrrevocableL/C No、日期Date支取 Payable With interest%按息付款号码

21、汇票金额南京No、Exchange for11Nanjing见票日后（本汇票之副本未付）付交atsight of this FIRST of Exchange(Second of ExchangeBeing unp aid)Pay to the order of金额the sum of 1 1 1 1 1 1 1 1 Ito1 1 11 1 11 1 11 此致 - - - - - - - - - -To(Authorized Signature)答案:To:From:MAXFINE TRADING CONO、2, LONGKUN ROAD,HAIKOU,CHINAMERCIAL INVOIC

22、EWAV GENEAL TRADING CO 、, LTD518 ISUKICHOHAKI, OSAKA, JAPANHAIKOU P ORT, CHINALetter of Credit NoJSTAB12Marks and NumbersITOCHUOSAKANO,1200To:丄TDInvoice No 、Invoice Date:S/C No、:SH25586APR、20,2003SHL553To: OSAKA P ORT, JAPANNumber and kind of p ackageQuantityUnit PriceAmountDescri ption of goodsCIF

23、OSAKA P ORT, JAPANladies garments style no、 ROCOCOstyle no、 romanticoP AKED in cartons ,10 PCS EACH, total200CTNS 、SAY total: say U、S、total:1000PCS1000PCS2000 PCSdollars ten thousand three hundred onlyMAXFINE trading CONO、2, LONGKUN ROAD,HAIKOU,CHINAPACKING listWAV GENEAL TRADING CO 、, LTDInvoice No

24、518 ISUKICHOHAKI, OSAKA, JA PANInvoice Date:,LTDUSD5、50USD4、80SH25586APR、20, 2003USD5,500、00USD4,800、00USD10,300、00From:HAIKOU P ORT, CHINALetter of Credit NoJSTAB12S/C No、：SHL553To: OSAKA P ORT, JAPANDate of Ship ment:MAY、15,2003Marks andNumbersNumber and kind of p ackageDescri ption of goodsQuanti

25、tyPackageMeas、ITOCHUOSAKANO,1200LADIES GARMENTSSTYLE NO、 ROCOCOSTYLE NO、 ROMANTICO1000PCS1000PCS100CTNS100CTNS15、40KGS/CTN15、40KGS/CTN13、00KGS/CTN13、00KGS/CTN0、12CBM/CTN0、12CBM/CTNSAY TOTAL:TOTAL:2000PCS200CTNS3080、00KGS 2600、00KGS 24、00CBMTWO HUNDRED CARTONS ONLY1、 Shipp er I nsert Name, Address an

26、d PhoneMAXFINE TRADING CO,LTDNO、2, LONGKUN ROAD,HAIKOU,CHINA2、 Con sig nee In sert Name, Address and Pho neTO ORDER OF SHIPPER3、 Notify Party In sert Name, Address and Phone(It is agreed that no res pon sibility shall attsch to the Carrier or his age nts for failure to no tify)B/L No、SH223545中远集装箱运输

27、有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALP ortt oPort or bined TransportBILL OF LADINGWAV GENEAL TRADING CO 、, LTD518 ISUKICHOHAKI, OSAKA, JA PAN4、 bined Transport *Pre -carriage by6、Ocean Vessel Voy、No、DAFENG V33368、 Port of DischargeOSAKA P ORT, JAPAN5、 bined Tran

28、sport*Place of Rece ipt7、 Port of Load ingHAIKOU P ORT, CHINA9、 bined Transport *RECEIVED in exter nal apparent good order and con diti on exce pt as other Wise no ted 、 The total n umber of p ackages or un ites stuffed in the container, The descri ption of the goods and the weights show n in this B

29、ill of Ladi ng are Fur ni shed by the Mercha nts, and which the carrier has no reas on able means Of check ing and is not a part of this Bill of Lad ing con tract、 The carrier hasIssued the nu mber of Bills of Lad ing stated below, all of this tenor and date, One of the orig inal Bills of Lad ing mu

30、st be surre ndered and en dorsed or sig Ned aga inst the delivery of the shi pment and where upon any other origi nal Bills of Lading shall be void 、The Merchants agree to be bound by the terms And con diti ons of this Bill of Lad ing as if each had person ally sig ned this Bill of Lading、SEE clause

31、 4 on the back of this Bill of Ladi ng (Terms con ti nued on the back Hereof, p lease read carefully) 、*App licable Only When Docume nt Used as a bined Transport Bill of Lad ing、Marks & Nos、Container / Seal No、No、 of Contain ers or PackagesDescri pti on of Goods (If Dan gerous Goods, See Clause

32、20)Gross Weight KgsMeasureme ntITOCHUOSAKANO、1200200CTNSLADIES GARMENTS CLEAN ON BOARD FREIGHT PREP AID3080、00KGS24、 00M3Place of Delivery's Use Only (Not part of This B/L Contract)Descri ption of Contents for Shipper10、 Total Number of containers an d/or p ackages (in words)SAY TWO HUNDRED CART

33、ONS ONL YSubject to Clause 7 Limitati on11、Freight & ChargesRevenue TonsRatePerPrep aidCollectDeclared Value ChargeEx、 Rate:Prep aid atHAIKOUPayable atPlace and date of issueMAY ,15、2003HAIKOUTotal Prep aidNo、of Orig inal B(s)/LTHREESig ned for the Carrier, COSCO CONTAINER LINESLADEN ON BOARD TH

34、E VESSELDATEBYORIGINAL1、Goods con sig ned from (Ex po rter's bus in ess n ame, address, coun try)Referenee No、MAXFINE TRADING CO、,LTDGENERALIZED SYSTEM OF P REFERENCESNO、2, LONGKUN ROAD,HAIKOU,CHINACERTIFICATE OF ORIGIN(bined declaratio n and certificate)2、Goods con sig ned to (Con sig nee's

35、 n ame, address, country)FORM AWAV GENEAL TRADING CO 、, LTD518 ISUKICHOHAKI, OSAKA, JAPANIssued inTHE PEOP LE'S REP UBLIC OF CHINA(co un try)See Notes overleaf3、Means of transport and route (as far as known)4、For official useFROM HAIKOU P ORT , CHINA TO OSAKA P ORT, JAPAN BY VESSELp roduced inCHINA5、Item num ber6、Marks and nu mbers of packages7、Number and kind of packages; description of goods8、Origin criterio n (see Notes overleaf)9、Gros