外贸单证课堂练习附答案

1、精选优质文档-倾情为你奉上精选优质文档-倾情为你奉上专心-专注-专业专心-专注-专业精选优质文档-倾情为你奉上专心-专注-专业单证练习1一、根据下述合同的内容审核信用证，指出不符之处，并提出修改意见请在答题纸上作答。合同：SALES CONFIMATIONContract No. YMDate: June 05, 2011The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008

2、 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of GoodsQuantity Unit priceAmount Mans Wind BreakerStyle No. Y

3、M082Colour: Black Khaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard carton.Shipping Marks: VALUE ORDER NO. A01 KUWAIT C/No. 1-UPTim

4、e of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981Terms of Payment: By L/C

5、 at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside China (the mainland of China) are foraccount

6、of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Or

7、igin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLCJack Julia信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 40E: APPLICABLE RULES: UCP LATEST V

8、ERSION31D: DATE AND PLCA OF EXPIRY: KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE

9、, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/

10、AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE I

11、N TRIPLICATE INDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(

12、S) OF PACKAGE(S), GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK

13、OF CIC OF PICC(1/1/1981)71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES经审核，信用证存在问题如下：131D信用证到期时间错，应该是；231D信用证到期地点错，应该是CHINA；350申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.；459受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP.；532B金额错，应该是USD75500.00；642C汇票期限错，应该是

14、60DAYSAFTERSIGHT；742A汇票付款人错，应该是开证银行；843T转运要求错，应该是ALLOWED；944E装运港错，应该是TIANJIN,CHINA；1044F卸货港错，应该是KUWAIT；1144C最晚装运日错，应该是；1245A货物名称错，应该是MENSWINDBREAKER；1345A合同号码错，应该是YM；1445A贸易术语错，应该是CIFC5KUWAIT；1546A第2条提单抬头错，应该是MADEOUTTOORDER；1646A第2条提单运费显示错，应该是FREIGHTPREPAID；1746A第5条保单加成错，应该是FOR110%INVOICEVALUE；1871B

15、银行费用错，应该是FORACCOUNTOFTHEDRAWEE。二、根据下面合同资料和相关资料指出下列开证申请书中错误的地方请在答题纸上作答。2011年6月20日，上海华联皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出口DOUBLE FACE SHEEPSKIN一批，达成以下主要合同条款：1. Commodity: DOUBLE FA

16、CE SHEEPSKINCOLOUR CHESTNUT2. Quantity: 3175.25SQFT(平方英尺)3. PACKING: IN CARTONS4. Unit Price: USD7.40/SQFT CIF SEOUL5. Amount: USD23496.856. Time of shipment: During NOV.2011Port of Loading: SHANGHAI, CHINAPort of Destination: SEOUL, KOREAPartial shipment: ALLOWEDTransshipment: PROHIBITED7. Insuranc

17、e: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERINGALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.8. Payment: BY IRREVOCABLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACHTHE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATIONIN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIP

18、MENTDocument: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.(2) SIGNED PACKING LIST IN 3 FOLD.(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUEDTO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY THE APPLICANYT.(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THE CHAMB

19、ER OF COMMERCE IN CHINA(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OF CIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT相关资料：(1)信用证号码：MO(2)合同号码：HL SVS DESIGN PLUS CO., LTD 国际商务单证员金浩于201

20、1年6月23日向KOOKMIN BANK, SEOUL, KOREA办理申请电开信用证手续，通知行是BANK OF CHINA, SHANGHAI BEANCHIRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date: JUNE 25, 2011Beneficiary(full name and address)L/C No. MOSVS DESIGN PLUS CO., LTD.Contract No. HL1-509 HANNAMDONG YOUNGSAN-KU,Date and place of expiry of

21、the creditSEOUL, KOREANOV. 15, 2011 in CHINAPartial shipmentTransshipmentIssued by teletransmission (which shall be the operativenot allowedallowedinstrument)Loading on board/dispatch/taking in charge at/fromAmount (both in figures and words)SEOUL, KOREAEUR23496.85Not late than OCT. 31, 2011SAY EURO

22、 TWENTY THREE THOUSAND FOURFor transportation to SHANGHAI, CHINAHUNDRED NINETY SIX POINT EIGHTY FIVE ONLYDescription of goods:Credit available with ANY BANK IN CHINADOUBLE FACE SHEEPSKINby negotiation against the documents detailed hereinCOLOUR CHESTNUTand beneficiarys draft for 100% of the invoice

23、value3175.25PCSAT SIGHTPacking: IN GUNNY BAGSdrawn on US.CFRDocuments required: (marked with )1. () Signed Commercial invoice in 5 copies indicating invoice No., contract No.2. () Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed, marked “freight” (

24、) to collect / ( )prepaid showing freight amount notify the applicant.3. () Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation / ( ) Over Lan

25、d transportation All risks.4. () Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and packing conditions as called for by the L/C.5. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the

26、 actual surveyed quantity / weight of shipped goods as well as the packing condition.6. ( ) Certificate of Quality in_ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).7. ( ) Beneficiarys Certified copy of FAX dispatched to the accountee within_ after shipment advising ( ) na

27、me of vessel / ( ) date, quantity, weight and value of shipment.8. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.9. ( ) Shipping Companys Certificate attesting that the carrying vessel is chartered or booked by account

28、ee or their shipping agents.10. () Other documents, if any: a) Certificate of Origin in 3 copies issued by authorized institution.Additional Instructions:Advising bank:KOOKMIN BANK, SEOUL, KOREA三、根据所给资料缮制商业发票、原产地证明、保险单(共40分) 请在答题纸上作答。 出口商(托运人)：DAYU CUTTING TOOLS I/E CORP 774 DONG FENG EAST ROAD，TIAN

29、JIN，CHINA 进口商(收货人)：FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK 发票日期：2011年5月15日 发票号：X118 合同号：MK007 信用证号；4I-19-03 装运港：TIANJIN 中转港：HONGKONG 目的港：NEWYORK 运输标志：FETC MK007 NEW YORK C/No.1-UP 货名：CUTTING TOOLS 数量：1500 SETS 包装：纸箱装，每箱3 SETS 单价：CIF NEW YORK USD 128/SET 原产地证书号：IBO 商品编码：1297 0400

30、 保险单号：ABX999 保险单日期：2011年5月18日保险加成率：10 提单日期：2011年5月20日 船名航次：HONGXING V.777 险别：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982 赔付地点：NEW YORK IN USD商业发票答案1 ToFAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK(2)X118(3)15MAY2011(4)MK007(5)41-19-03(6)TIANJIN (7)HONGKONG (8)NEWYORK (9)SEA

31、10 FETC MK007NEWYORKC/NO.1-50011 CUTTINGTOOLS 12 1500SETS13 CIFNEWYORK USD128.00/SET14 USD.0015 SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY1商业发票COMMERCIAL INVOICETO: (1)INV. NO.(2) DATE:(3)S/C NO.(4)L/C NO.(5)FROM(6)VIA(7)TO(8)BY(9)MARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT(10)

32、(11)(12)(13)(14)TOTAL AMOUNT(15)DAYU CUTTING TOOLS I/E CORP.王焱 原产地证答案1 DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,TIANJINCHINA2 FAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK3 SEAFREIGHTFROMTIANJINTONEWYORKVIAKONG KONG4 U.S.A. 5 IBO6 FETC MK007NEWYORKC/NO.1-5007 FIVEHUNDRED(500)CARTONSOFCUTTINGTOOLS

33、8 9 1500SETS10 X118 15MAY201111 DAYUCUTTINGTOOLSI/ECORPTIANJIN15MAY201112 TIANJIN15MAY20112原产地证1. Exporter: (1)Certificate No. (5)CERTIFICATE OF ORIGINOF2. Consignee: (2)THE PEOPLES REPUBLIC OF CHINA3. Means of transport and route(3)5. For certifying authority use only4. Country / region of destinat

34、ion(4)6. Marks & Nos.7. Number and kind of packages; Description of 8. H. S. 9. Quantity10. Numbers and(6)goods (7)Code(9)Date of Invoice(8)(10)11. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and It is hereby that the declaration by the exporter

35、 is correct.statements correct, that all the goods were produced in China and that they comply with the Rules of Origin of the 天津市贸促会（商会）（章） peoples Republic of China(11) 李明 张平 (12)Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority3

36、保险单PICC中国人保财险股份有限公司PICC Property and Casualty Company Limited总公司设于北京 一九四九年创立Head Office Beijing Established in 1949海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY发票号码Invoice No.(1)保单号次Policy No.(2)被保险人Insured:(3) 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载条款与下列特别条款承保下列货物运输

37、保险，特签发本保险单。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at therequest of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goodsin transportation subj

38、ect to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.货物标记Marks of Goods.包装单位Packing Unit保险货物项目Description of goods保险金额Amount Insured(4)(5)(6)(7)总保险金额: (8) Total Amount Insured: 保险费开航日期 (9)装载运输工具 (10)PremiumAs arrangedSig. On or abt.Per co

39、nveyance S.S.起运港中转港目的港FromTIANJINViaHONG KONGToNEW YORK承保险别Conditions:(11)所保货物，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，应向本公司提交保险单正本（本保险单共有2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。In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mention

40、ed hereunder. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.保险公司在目的港的代理的名称、地址、电话号码等内容赔款偿付地点(12)中国人保财险股份有限公司天津分公司C

41、laim payable at日期(13)PICC Property & Casualty Co Ltd, Tianjin BranchDate张三 保险单答案1 X1182 ABX9993 DAYUCUTTINGTOOLSI/ECORP4 ASPERINV.NO.X1185 500CTNS6 CUTTINGTOOLS7 USD.008 SAYU.S.DOLLARSTWOHUNDREDELEVENTHOUSANDTWOHUNDRED ONLY.9 20MAY201110 HONGXINGV.77711 COVERINGICC(A)ASPERINSTITUTECARGOCLAUSESOF1982

42、12 NEW YORK IN USD13 18MAY,2011 练习2一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。（36分）请在答题纸上作答。合同：SALES CONTRACTThe Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012 Signed At: Shanghai ChinaThe Buyer: DESEN EUROPE GMBH Address: GIRARDETSTRAS

43、SE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY This Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Description of GoodsQuantityUnit PriceAmount “RAI

44、KOU” HomewearRH1140 BlueRH1150 PinkDRRW005 GrayDRRW008 PurpleAS PER ORDER NO.MY1301400PCS400PCS400PCS400PCSCIF Hamburg 5.88 6.08 5.38 5.18 2,352.00 2,432.00 2,152.00 2,072.00TOTAL1600PCS 9,008.00Total Amount:Say Euro Nine Thousand and Eight OnlyPacking: 40pcs are packed in one export standard carton

45、 Shipping Mark: RAIKOU MT13008 HAMBURG C/No.1-40Time of Shipment: NOT LATER THAN FEB. 15,2013 Loading Port and Destination: From Shanghai, China to Hamburg, Germany Partial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks an

46、d War Risk as per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Cha

47、rges outside China (the mainland of China) are for account of the Drawee. Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endo

48、rsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of CommerceSigned by: THE SELLER: THE BUYER:MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH GU TAO Luty信用证：27: Sequence of

49、total：1/140A: Form of Documentary Credit：Irrevocable20: Documentary Credit Number：208A131C: Date of Issue：40E: Applicable Rules：UCP LATEST VERSION31D: Date and Place of Expiry： GERMANY50: Applicant： DESEN EUROPE GMBH GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY59: Beneficiary：MATY INTERNATIO

50、NAL CO., LTD. NO.29 JIANGNING ROAD, SHANGHAI, CHINA32B: Currency Code, Amount：USD9008.0041A: Available WithBy：BANK OF CHINA BY NEGOTIATION42C: Drafts at： 30 DAYS AFTER SIGHT42A: Drawee: DESEN EUROPE GMBH43P: Partial Shipments: not allowed43T: Transhipment: not ALLOWED44E: Port of Loading/Airport of

51、Departure: ANY CHINESE PORT44F: Port of Discharge/Airport of Destination: HAMBURG BY SEA.44C: Latest Date of Shipment: 45A: Description of Goods and/or Services: 1600pcs Babywear as per Order No.MY1301 and s/c no.MT13008CFR HAMBURGpacked in carton of 20pcs each 46A: Documents Required+ SIGNED COMMER

52、CIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND cONTRACT no.+ Full set (3/3) of clean on board ocean Bill of Lading made out to APPLICANT AND blank endorsed marked “Freight TO COLLECT” notifying the applicant.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAG

53、ES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ Insurance Policy/certificate in duplicate endorsed in blank for 120% invoice value, covering all

54、 risks of cic of picc (1/1/1981). 71B: Charges: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES. 经审核信用证后存在的问题如下：1. 31C: DATE OF ISSUE SHOULD BE INSTEAD OF . 2. 31D: DATE OF EXPIRY SHOULD BE INSTEAD OF . 3. 31D: PLACE OF EXPIRY SHOULD BE CHINA INSTEAD OF GERMA

55、NY. 4. 59: BENEFICIARYS NAME SHOULD BE MAITY INTERNATIONAL CO., LTD. 5. 32B: CURRENCY CODE SHOULD BE EURO 9008.00 INSTEAD OF USD9008.00. 6. 42C: DRAFTS AT SHOULD BE AT SIGHT INSTEAD OF 30 DAYS AFTER SIGHT. 7. 42A: DRAWEE SHOULD BE ISSUING BANK INSTEAD OF APPLICANT. 8. 43T: TRANSHIPMENT SHOULD BE ALL

56、OWED INSTEAD OF NOT ALLOWED. 9. 44E: PORT OF LOADING SHOULD BE SHANGHAI. 10. 44C: LATEST DATE OF SHIPMENT SHOULD BE INSTEAD OF 11. 45A: THE NAME OF COMMODITY SHOULD BE “RAIKOU” Homewear 12. 45A: THE SALES CONDITIONS SHOULD BE CIF HAMBURG INSTEAD OF CFR HAMBURG 13. 45A:PACKED IN CARTON OF 20PCS EACH

57、SHOULD BE PACKED IN CARTON OF 40PCS EACH 14. 46A:OCEAN BILL OF LADING SHOULD BE MARKED FREIGHT PREPAID 15. 46A:OCEAN BILL OF LADING SHOULD BE MADE OUT TO ORDER 16. 46A: INSURANCE POLICY SHOULD BE FOR 110% INSTEAD OF 120% 17. 46A: INSURANCE POLICY SHOULD BE COVERING COVERING ALL RISKS AND WAR RISKS O

58、F CIC OF PICC (1/1/1981). 18. 71B: CHARGES SHOULD BE All banking Charges outside China (the mainland of China) are for account of the Drawee. 二、根据所给资料缮制下列单据。1汇票BILL OF EXCHANGE凭Drawn Under（1）不可撤销信用证Irrevocable L/C No. （2）日期DATEDDate（3）支 取 Payable With interest%按息付款号码No. （4）汇票金额Exchange for（5）中国上海Sha

59、nghai，China见票At（6）日 后 (本 汇 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order of （7）金额the sum of （8）此致To（9）（10）2商业发票TIANJIN TECHSUN CO., LTD. 60 DONG FENG EAST ROAD , TIANJIN , CHINACOMMERCIAL INVOICE TO：(1) INVOICE NO.(2) DATE: (3) S/C NO. (4) L/C NO. (5) FROM (6) TO (7) BY (8) MARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT (9) (10)(11)