国际商务单证员2010版复习资料答案

1、四、实务题（一）简述题1.简述海运提单的性质和作用。答：海运提单是由船长或承运人或其代理人签发的，证明收到特定的货物，允诺将货物运至特定的目的地并交付给收货人的书面凭证。它的性质和作用是：(1)提单是承运人或其代理人签发的货物收据，证明已经按照提单所列内容收到货物。(2)提单是货物所有权的凭证。提单的合法持有人有权凭提单向承运人提取货物，也可以在载货船舶到达目的港交货之前办理转让，或凭以向银行办理抵押贷款。(3)提单是承运人和托运人或收货人之间处理双方权利、义务的依据。2.简述合同有效成立的条件。答：一方的发盘经对方有效接受，合同即告成立。但合同是否具有法律效力，还要视其是否具备了一定的条件。

2、不具法律效力的合同是不受法律保护的。合同有效成立的条件主要可以归纳为五点。(1)双方当事人必须在自愿和真实的基础上达成协议；(2)双方当事人应该具有相应的行为能力；(3)合同的标的物必须合法；(4)买卖双方必须是互为有偿的；(5)合同的形式必须符合法律规定的要求。（二）案例分析题1.我出口企业对意大利某商发盘限10日复到有效。9日，意商用电报通知我方接受该发盘，由于电报局传递延误，我方于11日上午才收到对方的接受通知。而我方在收到接受通知前已获悉市场价格上涨对此，我方应如何处理？分析：公约规定：接受于表示同意发盘的通知送达发盘人时生效。如果接受通知在发盘的有效期内或在合理的时间内，未曾送达发盘

3、人，接受即为无效。但公约又规定：如果发盘人毫不迟延地用口头或书面形式将该项接受仍然有效的意见通知受盘人，逾期接受仍然有效。我国是加入公约的国家之一，所以我方可以告诉意大利客人，发盘已经失效，需按上涨后的新价格重新发盘。但是如果这个报价已有利润，我方不想失去意大利客人，可以按照逾期接受来操作，但我方必须立即告知意大利客户。2.某年5月3日我A公司向国外B公司发盘，报谷物300公吨，每公吨250.00美元，发盘有效期为10天。5月6日B公司复电，称对该批谷物感兴趣，但要进一步考虑。5月8日，B公司来电，要求将谷物数量增加到500公吨，价格降低为225.00美元/公吨。5月9日，B公司又来电，重复5

4、月8日的来电。5月11日，我方将货物卖给了C商，并于5月13日复电B商，货已售出。但B商坚持要我A公司交货，否则以我方毁约为由，要求赔偿。试问我方应否赔偿？为什么？答：我方不应赔偿。本案中，B商两次来电，要求将数量增加到500公吨，价格降低到225.00美元/公吨，已经构成了还盘。还盘一经作出，原发盘即告失效，合同没有成立。既然合同没有成立，也就不涉及毁约的说法。所以，我方不应该赔偿对方的损失。（三）计算题1.某合同规定：我国供应商出口某商品60000打，CIF欧洲某港口价格为每打1.80美元，自装运港至目的港的运费总计为5000美元，投保金额为发票金额的110%，保险险别为水渍险和战争险，保

5、险费率为0.7%，问我方收入的FOB价是多少美元？解：发票总值1.80×60,000108,000.00(美元)FOBCIF×1(1加成率)×保险费率运费 108,000.00×(1110%×0.7%)5,000.00 102,168.40(美元)答：我方净收入为102,168.40美元。2.某公司海运出口某货物225包，每包净重78千克，毛重80千克，体积78*50*20厘米，按W/M计算运费，每运费吨的基本运费是150美元，外加燃油附加费35%，请计算该批货物的总运费。解：该批货物的总毛重是80÷1000×22518(公

6、吨)该批货物的总体积是0.78×0.50×0.20×22517.55(立方米)重量大于体积，所以按重量计收运费。150(135%)×183645.00(美元)答：该批货物的总运费是3645美元。3.我某外贸公司出口孟买小五金100箱，每箱净重22千克，毛重24千克，体积0.025立方米，出口成本每箱700.00人民币，外销价每箱120.00美元CFR孟买。海运费按照W/M计算，每运费吨为80.00美元，外加燃油附加费15%。若收汇当天人民币对美元的银行牌价是680：100，试计算该商品出口销售换汇成本及盈亏率（答案保留两位小数点）。解：因为毛重24千克，

7、体积0.025立方米，所以按体积计算运费。 海运费80(115%)×0.0252.30(美元) 出口销售换汇成本出口总成本÷出口销售外汇净收入 700.00÷(120.002.30)5.95 盈亏率(出口销售人民币净收入出口总成本)÷出口总成本×100% (117.70×6.80700.00)÷700.00×100%14.34% 答：换汇成本是5.95人民币换一美元，盈亏率是14.34%。4.某公司对外报价每箱330美元FOB天津新港，后外国商人要求改报CIF伦敦，假设运费每箱40美元，保险费率为0.6%，试计算我

8、方应报的CIF伦敦？ FOBF 33040解：CIF372.46(美元) 1(1.1×0.6%) 0.9934答：我方应报的CIF伦敦价是372.46美元。操作部分一、业务分析填空请根据下列提供的信息，请按照进出口贸易的一般规律与经验，在表格中填入相应的结算方式（信用证、托收、汇款三种方式中选取一种填入空格）：有关业务情况结算方式1(1) 出口的货物是库存的电器一批，国内没有市场；(2) 进口商是我方的长期客户，有良好的商业信誉。托收或后T/T2(1) 出口的货物为农副产品，在该国有一定的市场占有率；(2) 该进口商是我方新客户，商业信誉不祥。信用证3(1) 出口的货物是紧缺的原材料

9、产品，市场销路很好；(2) 该产品在该国有一定的市场占有率；(3) 该进口商是我方长期的客户，商业信誉很好。前T/T4(1) 出口的货物为家用电器，长期出口该国，有一定市场占有率；(2) 进口商是我方的长期客户，有良好的商业信誉；(3) 该国最近经济状况不好，政局有所动荡，可能会实行外汇管制。信用证二、有关日期改错资料：信用证规定交货期：不晚于2008年10月30日；信用证有效期：2008年11月15日；实际装船期为：2008年10月25日；要求：根据已知资料和惯例，改正你认为错误的单据签发日期。单据名称签发日期正确的签发日期出口许可证2008年10月28日2008年10月20日商业发票200

10、8年10月29日2008年10月12日装箱单2008年10月12日正确汇 票2008年10月26日2008年10月29日原产地证明书2008年10月26日2008年10月20日出口商检证书2008年10月27日2008年10月23日保险单2008年10月27日2008年10月23日海运提单2008年10月28日2008年10月25日出口货物报关单2008年10月26日2008年10月24日装船通知2008年10月30日2008年10月25日三、根据下列资料填写开证申请书进口商：杭州常秀化妆品贸易公司HANGZHOU EVER-BEAUTY COSMETICS TRADE COMPANY168

11、HUSHU ROAD, HANGZHOUCHINA法人代表：陈秋电话：23452345账号：31-45-89120912出口商：日本岩谷株式会社IWATANI CORPERATION1-3-6 HOMMACHI, OSAKAJAPAN进口产品：贝齿清凉薄荷漱口水PLAX FRESHMINT MOUTHWASH规格：250ml/Bottle，净重300克(G)/Bottle贸易术语：CIF SHANGHAI 每瓶1.88美元总数量：40320瓶(Bottles)总金额：75801.60美元装运港：大阪(OSAKA)卸货港：上海(SHANGHAI)运输要求：不允许分批，不允许转运，一个二十尺集装箱

12、装运最迟装运日：2009年3月15日支付方式：即期议付信用证，汇票金额为发票金额的百分之百开证日期：2009年2月5日开证银行：中国银行杭州分行开证方式：SWIFT信用证有效期：2009年3月30日到期地点：日本大阪单证要求：发票一式三份显示合同号码和信用证号码装箱单一式三份清洁已装船提单一套，做成“凭指示”，空白背书，通知开证申请人保险单一式两份，空白背书，承保中国人民保险公司的一切险，加一成，赔付地点为中国，赔付币制与汇票币制一致有关当局签署的产地证一份官方机构签署的质量检验证一份其他要求：交单期是提单日期后15天内但又必须在信用证有效期内第三方单证不接受，简式提单不接受中国以外的银行费用

13、由受益人承担合同号码：TT090120IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA, HANGZHOU BRANCH05 FEB., 2009( )Issue by airmailCredit No.( )With brief advice by tele-transmissionDate and place of expiry (1)(×)Issue by SWIFT30 MARCH 2009 IN OSAKA JAPANApplicant (2)Beneficiary (3)HANGZHOU EVER-BE

14、AUTYIWATANI CORPERATIONCOSMETICS TRADE COMPANY1-3-6 HOMMACHI, OSAKA168 HUSHU ROAD, HANGZHOUJAPANCHINAAdvising bankAmount(figure and words) (4) USD75801.60 SAY U.S. DOLLARS SEVENTY FIVE THOUSAND EIGHT HUNDRED AND ONE AND POINT SIXTY ONLY Partial shipment (5)Transshipment (6)Credit available with (8)

15、ANY BANK( )allowed( )allowedby (×)not allowed(×)not allowed( )sight paymentPort of Loading: (7)( )acceptanceOSAKA(×)negotiationnot later than15 MARCH 2009( )deferred payment at days afterPort of discharge:SHANGHAIagainst the documents detailed herein and(×)beneficiarys drafts for

16、 100 % of invoice value( )FOB ( )CFR (×)CIFat SIGHT( )Other termsdrawn onBANK OF CHINA, HANGZHOU BRANCHDocuments required: (marked with×)1. (×) Signed commercial invoice in 3 copies indicating L/C No. and contract No. TT0901202. (×) Full set of clean on board Bill of Lading made

17、out to order and blank endorsed marked freight (×) prepaid / ( ) collect notify APPLICANT. ( ) Air Waybill / cargo receipt / copy of railway bill issued by showing freight prepaid ( )/ ( ) collect indicating freight amount and consigned to .3. (×) Insurance Policy / Certificate in DUPLICAT

18、E for 110 % of invoice value showing claims payable in CHINA in the currency of the drafts, blank endorsed, covering All risks.4. (×) Packing List in 3 copies.5. ( ) Certificate of Quantity / weight in copies issued by .6. (×) Certificate of Quality in 1 copies issued by ( ) manufacturer /

19、 (×) public recognized surveyor / ( )7. (×) Certificate of Origin in 1 copies issued by COMPETENT AUTHORITIES.8. ( ) Beneficiarys certified copy of fax / telex dispatched to the applicant within hours after the shipment advising L/C No., name of vessel, date of shipment, name, quantity, we

20、ight and value of goods.Other documents, if any Description of goods: (9)40320 BOTTLES OF PLAX FRESHMINT MOUTHWASH250ML (N. W.: 300G) PER BOTTLE CIF SHANGHAI USD1.88 PER BOTTLESHIPMENT BY ONE 20 FEET CONTAINER LOADAdditional instructions:1. (×) All banking charges outside China are for the acco

21、unt of beneficiary2. (×) Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity of this credit.3. (×) Third party documents is not acceptable, short form / blank back B/L is not acceptable.4. ( ) Both quantity and amount % m

22、ore or less are allowed.5. ( ) All documents must be forwarded in .Other terms, if anySTAMP OF APPLICANT杭州常秀化妆品贸易公司 陈秋(章)(10)电话：23452345账号：31-45-89120912四、根据合同审核信用证1.买卖双方签订的合同如下：托普纺织品进出口公司TOP TEXTILES IMP AND EXP CORPORATION127 Zhongshan Road East One, Shanghai P. R. of ChinaNo. 28CA1006Date: 200803

23、06销售确认书SALES CONFIRMATIONMessrs: THOMSON TEXTILES INC.3384 VINCENT ST. DOWNS VIEW, ONTARIO M3J, 2J4, CANADAArticle No. Commodity and Specification Quantity Unit Price Amount77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30% 112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO Colour Quantity(M) USD/M USD RED 4

24、,000 1.56 6,240.00 SILVER 4,000 1.32 5,280.00 DK NAVY 4,200 1.62 6,804.00 WINE 2,800 1.62 4,536.00 DK BLUE 4,800 1.44 6,912,00 BLACK 4,200 1.62 6,804.00 TOTAL 24,000M USD36,576.0010% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWEDPACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CART

25、ONSSHIPMENT: ON OR BEFORE APR. 30 2008 DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS-SHIPMENT ALLOWED.INSURANCE: TO BE EFFECTED BY THE SELLER COVERING ICC(A) DATED 01/01/1982 FOR 110% OF THE INVOICE VALUE W/W CLAUSE INCLUDEDPAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SI

26、GHT TO BEOPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THESHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION UNTILTHE 15 DAYS AFTER THE DATE OF SHIPMENTBuyer Signature Seller Signature Charles Brown 李 明2.进口国开来的信用证如下：ZCZC AHS302 CPUA520 S9203261058120RN025414394P3 SHSOCICRATO 10306 26BKCHCNB

27、JASH102514FM 15005 25CIBCCATTFXXX05905 CIBBCCATTFXXX *CANADIAN IMPERIAL BANK OF COMMERCE *TORONTOMT 701 0227 SEQUENCE OF TOTAL: 1/140A FORM OF DOC.CREDIT: IRREVOCABLE20 DOC.CREDIT NUMBER: T-01764131C DATE OF ISSUE: 2008032531D DATE PLACE OF EXPIRY: 20080505 CANADA50 APPLICANT: THOMSON TEXTILES INC.3

28、384 VINCENT STDOWNS VIEW, ONTARIOM3J.2J4 CANADA59 BENEFICIARY: TOP TEXTILES IMP AND EXP COMPANY 127 ZHONGSHAN ROAD EAST ONE SHANGHAI P. R. OF CHINA32B AMOUNT CURRENCY: USD 36,576,0039A POS/NEG TOL(%): 05/0541D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINABY NEGOTIATION42C DRAFTS AT: 30 DAYS AF

29、TER SIGHT42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO43P PARTIAL SHIPMENTS: PROHIBITED43T TRANSSHIPMENT: PROHIBITED44E PORT OF LOADING: SHANGHAI44F PORT OF DISCHARGE: TORONTO44C LATEST DATE OF SHIP: 2008043045A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006CIF TORONTO46A DOCUME

30、NTS REQUIRED:+ COMMERCIAL INVOICE IN QUADRUPLICATE+ CERTIFICATE OF ORIGIN FOR TEXTILES+ FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPERS ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT+ INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCE COMPANY OF CHINA INCORPORATIN

31、G THEIR OCEAN MARINE CARGO CLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF CIF INVOICE VALUE WITH CLAIMS PAYABLE IN CANADA + DETAILED PACKING LIST IN TRIPLICATE47A: ADDITIONAL CONDITIONS:THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIREDAN ADDITI

32、ONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT71B: DETAILS OF CHARGES:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARYS ACCOUNT AND MUST BE CLAIME

33、D AT THE TIME OF ADVISING48: PRESENTATION PERIOD:WITHIN 5 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT49: CONFIRMATION: WITHOUT78: INSTRUCTIONS:UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORD -ANCE WITH NEGOTIATING BANKS INSTRUCTIONS

34、AT MATURITYMAC/OBTDE84EDLMSAM=03261058NNNN经审核信用证中的不符点如下：(1)31D信用证到期日期与到期地点错，根据合同，应该是20080515 CHINA；(2)59受益人名称错，应该是ABC TEXTILES IMP AND EXP CORPORATION；(3)39可增减的金额比例错，根据合同，应该是10 / 10；(4)42C汇票期限错，应该是AT SIGHT；(5)43P分批要求错，应该是ALLOWED；(6)43T转运要求错，应该是ALLOWED；(7)45A货物描述中的合同号码错，应该是：28CA1006；(8)46A保险单中的保险险别错，

35、根据合同应该是ICC(A)条款； (9)47A根据合同，数量应该有10%之内的增加，而特别条款中没有显示；(10)48交单期错，根据合同，应该是15天。五、根据所给出的信用证和相关资料，按题意完成各小题信用证一：L/C 样 本FM: HABIB BANK LTD., DUBAI TO: BANK OF CHINA, NANJING BRANCH Form of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: LC-2008-1098Date of Issue 31C: 081010Expiry *31 D: Date 081230 P

36、lace CHINAApplicant *50 : AL-HADON TRADING COMPANY P. O. BOX NO. 1198, DUBAI U A EBeneficiary *59: NANJING GARMENTS IMP. AND EXP. CO., LTD.NO. 301 ZHEN AN TONG ROAD NANJING CHINA Amount *32B: Currency USD Amount 40,750.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDra

37、ft at ······ 42C: DRAFTS AT 60 DAYS AFTER SIGHTFOR FULL INVOICE VALUEDrawee 42A: * HABIB BANK LTD., DUBAI *TRADING SERVICES, POX 1106,*DUBAI U A EPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDPort of loading 44E: NANJING CHINAPort of discharge 44F: DUBAI U A E

38、Latest Date of Ship. 44C: 081215Descript. of Goods 45A:MENS UNDERWEAR 2 PCS SET CFR DUBAIART NO. 3124A, U. PRICE USD52.50/DOZ, 300DOZART NO. 3125A, U. PRICE USD50.00/DOZ, 500DOZALL OTHER DETAILS AS PER PROFORMA INVOICE NO. HT-2578 OF M/S. HALLSON TRADING P. O. BOX 2512 DUBAI U A E Documents required

39、 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+PACKING AND ASSORTMENT LIST IN TRIPLICATE STATING THAT THE GOODS OF SIZE S, M, L, XL ARE PACKED INTO 4 DOZ PER ONE EXPORT CARTON, EACH SIZE EACH DOZEN +MANUALLY SIGNED CERTIFICATE OF ORIGIN IN TRIPLICATE SHOWING B/L NOTIFY PARTY AS CONSIGNEE AND INDICATI

40、NG THE NAME OF THE MANUFACTURER+FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID, NOTIFY M/S HALLSON TRADING, P. O. BOX NO. 2512 DUBAI U A E AND ALSO SHOWING THE NAME, ADDRESS, TEL. NO. OR FAX NO. OF THE CARRYING VESSELS AGENT AT P

41、ORT OF DISCHARGE+A SEPARATE CERTIFICATE FROM THE SHIPPING CO. OR ITS AGENT CERTIFYING THAT THE CARRYING VESSEL IS ALLOWED BY ARAB AUTHORITIES TO CALL AT ARABIAN PORTS AND IS NOT SCHEDULED TO CALL AT ANY ISRAELI PORTS DURING ITS TRIP TO ARABIAN COUNTRIES+SHIPPING ADVICE MUST BE SENT TO THE DUBAI INSU

42、RANCE COMPANY ON FAX NO. 82354322 SHOWING THE SHIPPING DETAILS +ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS AND SHIPMENT SAMPLES SHOULD BE SENT DIRECTLY TO THE OPENERS AND A CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS EFFECT IS REQUIREDAdditional Conditions 47A:1INSURANCE TO BE EFFECTED BY BUYER

43、2REIMBURSEMENT UNDER THIS CREDIT IS SUBJECT TO UNIFORM RULES FOR BANK TO BANK REIMBURSEMENT UNDER DOCUMENTARY ICC PUBLICATION NO. 5253WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS L/C CONFIRMING THAT THE DRAFT AMOUNT HAS BEEN ENDORSED ON

44、THIS LETTER OF CREDIT.4AMOUNT AND QUANTITY 5 PCT MORE OR LESS ARE ALLOWED.5ALL DOCUMENTS MUST SHOW OUR L/C NUMBER.6THIS L/C IS UNRESTRICTED FOR NEGOTIATION.Details of Charges 71B: ALL BANKING CHARGES OUTSIDE DUBAI ARE FOR A/C OF BENEFICIARYPresentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15

45、DAYS AFTER THE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OF THE CREDIT 相关资料：发票号码：2008-1500 发票日期：2008年11月30日提单号码：HSKK50088 提单日期：2008年12月10日船名：CMA CROWN V. 987 集装箱：1×20 LCL CFS/CFS 集装箱号：TRIU287756 封号：80709 原产地证号：08NJ98699 商品编号：6302.2900 包装：4DOZ/CTN， 体积：58×40×25CMS，净重：20.00KGS/CTN 毛重：22.0

46、0KGS/CTN 合同号：NG08-2578 预约保单号：08-236147议付银行：中国银行南京分行(BANK OF CHINA, NANJING BRANCH) 生产厂家：南京佳美服装厂(NANJING JUSTMADE GARMENTS FACTORY) 唛头：HALLSON HT-2578DUBAINO. 1-2001问答题：请分别写出本信用证的开证银行、开证申请人、受益人、通知银行及本信用证的启运港、目的港名称，并分别写出信用证的开证日、交单期、最后装船日和有效期与到期地点：开证银行：HABIB BANK LTD., DUBAI开证申请人：AL-HADON TRADING COMPA

47、NYP. O. BOX NO. 1198, DUBAI, U A E受益人：NANJING GARMENTS IMP. AND EXP. CO., LTD.NO. 301 ZHEN AN TONG ROAD NANJING, 210002 CHINA通知银行：BANK OF CHINA, NANJING BRANCH启运港：NANJING CHINA 目的港：DUBAI, U A E 信用证的开证日：2008年10月10日 交单期：提单日期后15天但须在信用证有效期之内最后装船日：2008年12月15日有效期与到期地点：2008年12月30日在中国到期有效2填写汇票：BILL OF EXCHA

48、NGE凭信用证 第 号Drawn under(1)HABIB BANK LTD., DUBAIL/C No.(2)LC-2008-1098日期Dated(3)10 OCT. 2008支取Payable with interest % per annum 按年息 付款号码汇票金额 南京年 月 日No.2008-1500Exchange for(4)USD40750.00Nanjing(5)15 DEC., 2008见票日 后（本 汇 票 之 副 本 未 付）付 交At(6) 60 days aftersight of this FIRST of Exchange ( Second of exch

49、ange 金额being unpaid) Pay to the order of (7)BANK OF CHINA, NANJING BRANCHThe sum(8)SAY U. S. DOLLARS FORTY THOUSAND SEVEN HUNDRED AND FIFTY ONLY款已收讫Value received此致To:南京服装进出口有限公司（章）NANJING GARMENTS IMP. & EXP. CO. LTD(9)HABIB BANK LTD., DUBAI TRADING SERVICES, POX 1106,(10)张红（章）DUBAI U A E3把下面的发

50、票补充完整：南京服装进出口有限公司NANJING GARMENTS IMP. AND EXP. CO., LTD.NO. 301 ZHEN AN TONG ROAD NANJING CHINA商业发票COMMERCIAL INVOICETo: (1)Invoice No.:2008-1500AL-HADON TRADING COMPANYInvoice Date:30 NOV., 2008P. O. BOX NO. 1198, DUBAIL/C No.:(2)LC-2008-1098U A ELC Date:(3)10 OCT., 2008Transport detailsFrom:NANJI

51、NG CHINATo:DUBAI U A E BY VESSELMarks & NosDescription of goodsQuantityU. priceAmount(4)MENS UNDERWEAR(5) CFR DUBAI2 PCS SET(7)(8)(9)HALLSON(6)HT-2578ART. NO. 3124A,300DOZUSD52.50USD15750.00DUBAI NO. 1-200ART. NO. 3125A,500DOZUSD50.00USD25000.00Total:800DOZUSD40750.00SAY U. S. DOLLARS FORTY THOU

52、SAND SEVEN HUNDRED AND FIFTY ONLYTOTAL PACKED IN 200CARTONS.GROSS WEIGHT: 4400.00KGS.(10) ALL OTHER DETAILS AS PER PROFORMA INVOICE NO. HT-2578 OF M/S. HALLSON TRADING P. O. BOX 2512 DUBAI U A E南京服装进出口有限公司（章）NANJING GARMENTS IMP. & EXP. CO. LTD张红（章）4把下面的装箱单补充完整：南京服装进出口有限公司NANJING GARMENTS IMP. AND EXP. CO., LTD.NO. 301 ZHEN AN TONG ROAD NANJING CHINA装箱搭配单PACKING AND ASSOR