成都理工国际结算实验练习(答案)

一、根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。买卖合同上海茂林贸易有限公司SHANGHAIMAOLINTRADECO.,LTD.No.97MaomingNanRoad,销售合同SALECONTRACTTo:EASTERNTRADINGCOMPANYContractNo.:SH2008X82681WORDFORDSTREET,Date:26AUG.,2008LONDONUNITEDKINGDOMThissalescontractismadebetweenthesellersandbuyerswherebytheselleragreetosellandthebuyersagreetobuytheundermentionedgoodsaccordingtothetermsandconditionsstipulatedbelow：DescriptionofGoodsQuantityUnitPriceAmountWOOLLENBLANKETSCIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005%MOREORLESSAMOUNTANDQUANTITYAREALLOWED.TotalamountinwordsSAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY.Packing24PcinoneCtn,totalpackedin80Ctns.DeliverySeafreightfromShanghaitoLondonallowingpartialshipmentsandtransshipmentShippingMarkEASTERN/2008X826/LONDON/NO.1-80TimeofShipmentOnorbefore15Oct.,2008TermsofPaymenty100pctirrevocablelettercreditinfavouroftheSellertobeavailablebydarftssighttoopenandtoreachthesellerbefore05Sep.,2008andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidtimeoftheshipment.TheL/Cmustmentionthiscontractnumber.AllbankingchargesoutsideU.KareforA/Cofthebeneficiary.InsuranceTobeeffectedbythesellersfor110pctoftheinvoicevaluecoveringallrisksandwarriskofInstituteCargoClause(A)Documentsrequired1．Signedinvoiceintriplicate2．FullsetcleanonboardBillofLadingmadeouttoorderblankendorsednotifythebuyer3．Insurancepolicyinduplicate4．Packinglistintriplicate5．CertificateofOrigininduplicateissuedbyarelevantauthorityTheSellerTheBuyerShanghaiMaolinTradeCo.,Ltd.EasternTradingCompany张三WhuitBrown签署Signature进口国开来的信用证：ISSUINGBANK:UNITEDGREATKINGDOMBANKLTD,LONDONCREDITNUMBER:LOD88095DATEOFISSUE:2008.09.01EXPIRYDATEANDPLACE:DATE2008.10.20PLACEU.K.APPLICANT:EASTERNTRADINGCOMPANY81WORDFORDSTREET,LONDONUNITEDKINGDOMBENEFICIARY:SHANGHAIMAOLINTRADECORP.NO.97MAOMINGNANROADSHANGHAIP.R.OFCHINAAMOUNT:USD32040.00(SAYU.S.DOLLARSTHIRTYTWOTHOUSANDANDFORTYONLY)THECREDITISAVAILABLEWITHANYBANKBYNEGOTIATIONDRAFTSAT30DAYSAFTERSIGHTFORFULLINVOICEVALUEDRAWNONUSPARTIALSHIPMENT:NOTALLOWEDTRANSHIPMENT:ALLOWEDPORTOFLOADING:SHANGHAPORTOFDISCHARGE:LONDONLATESTSHIPMENTDATE:2008.10.15DESCRIPTIONOFGOODS:WOOLLENBLANKETS,CIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.00/PCUSD12960.00TOTAL:1920PCSUSD32040.00ASPERCONTRACTNO.SH2008X806DOCUMENTSREQUIRED:*SIGNEDCOMMERCIALINVOICEINTRIPLICATE*PACKINGLISTINTRIPLICATE*FULLSETOFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT*GSPFORMACERTIFYINGTHATTHEGOODSAREOFCHINESEORIGINISSUEDBYCOMPETENTAUTHORITIES*INSURANCEPOLICY/CERTIFICATECOVERINGALLRISKSINCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATLONDONFORATLEAST110PCTOFCIFVALUEASPERINSTITUTECARGOCLAUSE(A)*SHIPPINGADVICESMUSTBESENTTOAPPLICANTWITHINIMMEDIATELYAFTERSHIPMENTADVISINGTHEINVOICEVALUE,NUMBEROFPACKAGES,GROSSANDNETWEIGHT,VESSELNAME,BILLOFLADINGNO.ANDDATE,CONTRACTNO.SHOWINGSHIPPINGMARKAS：EASTERN2008X826LONDONNO.1-80PRESENTATIONPERIOD:10DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION:WITHOUTINSTRUCTIONS:THISCREDITISSUBJECTTOUNIFORMCUSTOMSAPRACTICEFORDOCUMENTARYCREDITICCNO.600.THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOUSINTWOCONSECUTIVELOTS.UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.经审核，信用证存在以下问题：1．合同规定信用证有效期为装运日后15天，即2008年10月2．根据合同信用证的到期地点不应在英国，而应在中国。3．受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。4．信用证金额大小写都有误，应是32400美元，SAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY。5．根据合同中汇票期限应为即期，而信用证错为见票后30天远期。6．根据合同，可以分批装运，信用证错为不可以分批。7．根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。8．货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。9．货物描述中的合同号错为SH2008X806。10.货物描述中海运提单应该为空白背书“blankendorsed”。11．根据合同，保险险别是一切险和战争险，信用证错为一切险。12．合同上的交单期为提单后15天，而信用证错为10天。13．信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。二、根据合同填写开证申请书根据合同资料用英文缮制进口开证申请书合同资料：买方：DAFATRADINGCO.NO.200NANFANGROADHANGHZOUCHINA大发贸易公司中国杭州南方路200号电话方：ABCIMP.ANDEXP.INC.NO.396GIANTSTREETSANFRANCISCOUSA品名：ENERGYSAVINGELECTRONICLAMPARTNO.FCL-22,22W,1,040PCS,UNITPRICEUSD3.50ARTNO.FCL-32,32W,1,040PCS,UNITPRICEUSD5.50总金额：9360.00美元包装：40个一纸箱，牢固出口纸箱装运：2008年装运港：旧金山目的港：上海贸易术语：CIF上海支付：不可撤销即期跟单信用证最迟开证日期：2008年8月10日信用证到期时间地点：2008年10月15日在美国到期允许金额与数量各有5%的增减幅度保险：按发票金额加一成投保一切险和战争险单据条款：商业发票一式五份，注明信用证号码和合同号装箱单一式四份全套清洁以装船正本提单，做成“凭指示”抬头，空白背书，注明运费预付，通知开证申请人验检疫机构出具的品质检验证书两份保险单正本一式两份，做空白背书合同号：DTE084956开户行及账号：中国银行杭州分行，1357924680法人代表：卢华开证方式：电开IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTo:BANKOFCHINA,HANGZHOUBRANCHDate:09AUG2008Beneficiary(fullnameandaddress)L/CNo.ABCIMP.ANDEXP.INC.Ex-CardNo.NO.396GIANTSTREETContractNo.DTE084956SANFRANCISCODateandplaceofexpiryofthecreditU．S．A.2008-10-15INPartialshipmentTransshipment□Issuedbyairmail□allowed×notallowed□allowed×notallowed□WithbriefadvicebyteletransmissionLoadingonboard/dispatch/takinginchargeat/from□IssuedbyexpressdeliverySANFRANCISCOXIssuedbyteletransmission(whichshallbetheNotlatethan2008-9-30operativeinstrument)FortransportationtoAmount(bothinfiguresandwords)USD9360.00SHANGHAISAYU.S.DOLLARSNINETHOUSANDTHREEHUNDREDANDSIXTYONLYDescriptionofgoods:CreditavailablewithENERGYSAVINGELECTRONICLAMP□Bysightpayment□byacceptanceART.NOFCL-22,22W,1040PCUSD3.50/PC□bynegotiation□bydeferredpaymentatART.NOFCL-32,32W,1040PCUSD5.50/PCagainstthedocumentsdetailedhereinCIFSHANGHAI×andbeneficiary’sdraftsfor100%oftheinvoicevalueatSIGHTPacking:onBANKOFOFCHINA,HANGZHOUBRANCH40PCS/CTN,INSTRONGEXPORTCTNS□FOB□CFR×CIF□orothertermsDocumentsrequired:(markedwith×)1.(×)SignedCommercialinvoicein5copiesindicationL/CNo.andContractNo.2.(×)FullsetofcleanonboardoceanBillofLadingmadeoutTOORDERand(×)blankendorsed,marked“freight”()collect/(×)prepaidNotifyApplicant3.()AirWaybillshowing“freight()tocollect/()prepaid()indicatingfreightamount”andconsignedto4.()Wenormalissuedbyconsignedto5.(×)InsurancePolicy/Certificatein2copiesfor110%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering(×)OceanMarineTransportation/()AirTransportation/()OverLandtransportation(×)Allrisks,warrisk.6.(×)PackingListin4copiesindicationgrossandnetweightsforeachpackageandpackingconditionsascalledforbytheL/C.7.()CertificateofQuantity/Weightin___copiesissuedbyanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.8.(×)CertificateofQualityin2copiesissuedby()manufacturer/()publicrecognizedsurveyor/(×)bytheInspectionandquarantineorganization.9.()Beneficiary’sCertifiedcopyofcable/telexdispatchedtotheaccounteeswithin____hoursaftershipmentadvising()nameofvessel/()flightNo./()wagonNo.,date,quantity,weightandvalueofshipment.10.()Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.11.()ShippingCo’scertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.12.()Otherdocuments,ifany.AdditionalInstructions:1.()Allbankingchargesoutsideopeningbankareforbeneficiary’saccount.2.()Documentsmustbepresentedwithindaysafterthedateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.()Thirdpartyasshipperisnotacceptable.Shortform/BlankbackB/Lisnotacceptable.4.()Bothquantityandamount___%moreorlessareallowed.5.()PrepaidfreightdrawninexcessofL/Camountisacceptableagainstpresentationoforiginalchargesvoucherissuedby()ShippingCo/AirLine/orit’sagent.6.()Alldocumentstobeforwardedinonecover,unlessotherwisestatedabove7.()Otherterms,ifany.AccountNo.1357924680withBANKOFCHINA,HANGZHOUBR.(nameofbank)Transactedby:DAFATRADINGCO.卢华(Applicant:namesignatureofauthorizedperson)TelephoneNowithseal)三、根据信用证及相关资料制单信用证一FROM:REPUBLICNATIONALBANKOFMIAMI,MIAMI,TO:BANKOFCHINA,SUZHOUBRANCHFormofDoc.Credit*40A:IRREVOCABLEDoc.CreditNumber*20:NBM-08007678DateofIssue31C:0Expiry*31D:Date04/04/30PlaceCHINAApplicant*50:JAMESBROWN2116NW21STREETMIAMIFL.33142,U.S.A.Beneficiary*59:JIANGSUHAOYUETRADINGCO12HONGQIROADSUZHOUAmount*32B:CurrencyUSDAmount82800.00Pos./Neg.Tol.(%)39A:5/5Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat……42C:DRAFTSATSIGHTFORFULLINVOICEVALUEDrawee42A:REPUBLICNATIONALBANKOFMIAMINEWYORKPartialShipments43P:NOTALLOWEDPortofloading44E:SHANGHAIPortofdischarge44F:MIAMILatestDateofShip.44C:04/04/15Descript.ofGoods45A:FISHINGBOOTSART.NO.JB702,2640PAIRSUSD15.00PERPAIRART.NO.JB703,3600PAIRSUSD12.00PERPAIRPACKING:12PAIRSPERCARTONTRADETERMS:CFRMIAMIALLDETAILSAREASPERS/CNO08JB558Documentsrequired46A:+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDER,BLANKENDORSED,MARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT.+SIGNEDCOMMERCIALINVOICEINONEORIGINALANDTHREECOPIES+PACKINGLISTINONEORIGINALANDTHREECOPIES.+MANUALLYSIGNEDCERTIFICATEOFORIGININONEORIGINALANDONECOPY+CERTIFICATEOFQUALITYISSUEDBYTHEMANUFACTURERORTHEPRODUCERINONEORIGINALANDONECOPY.AdditionalCond.47A:1.AHANDINGFEEOFUSD80.00WILLBEDEDUCTEDIFDISCREPANCYDOCUMENTSPRESENTED.2.INSURANCETOBEEFFECTEDBYBUYER.3.ALLDOCUMENTSMUSTBEINENGLISH.4.ALLDOCUMENTSINDICATINGTHISL/CNUMBER.DetailsofCharges71B:ALLBANKINGCHARGESANDEXPENSESOUTSIDETHEISSUINGBANKISFORBENEFICIARY’SACCOUNT.PresentationPariod48:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.相关资料：发票号码：08HY34-95发票日期：200提单号码：COS080410SHM提单日期：200船名：DONGFENGV.5615W装箱：1×40’FCLCY/CY集装箱号：TRIU3568032封号：199345-0，产地证号：JS/08/08HY8765产地证日期：200商品编号：4823.2900，海运费：USD3500.00生产厂家：吴江制靴厂净重：22.00KGS/CTN毛重：24.50KGS/CTN尺码：（58×46×40）CM/CTN议付银行：中国银行苏州分行唛头：JBAS08JB558MIAMINO.1-520MADEINCHINA1．回答问题：请回答本信用证项下提单的SHIPPER、CONSIGNEE和NOTIFYPARTY各是谁？此信用证是否允许分批装运和转运？答：提单的SHIPPER是：JIANGSUHAOYUETRADINGCO，12HONGQIROAD，SUZHOU,CHINA提单的CONSIGNEE是：TOORDER提单的NOTIFYPARTY是：JAMESBROWNANDSONS,2116NW21STREET,MIAMIFL.33142,U.S.A.此信用证不允许分批装运，但允许转运。2．把发票填写完整：江苏好跃贸易公司JIANGSUHAOYUETRADINGCO12HONGQIROAD商业发票COMMERCIALINVOICEMessrs:(1)JANMESBROWNANDSONSInvoiceNo.:08HY34-952116NW21STREETInvoiceDate:31MAR.,2008MIAMIFL.CreditNo.:NBM-08007678CreditDate:08FEB.,2008TermsofPayment:(3)BYL/CExporter:(2)JIANGSUHAOYUETRADINGCOTransportdetails:(4)12HONGQIROADSEAFREIGHTSUZHOUFROMSHANGHAITOMIAMIMarks&NosDescriptionOfGoodsQuantityUnitPriceAmount(5)FISHINGBOOTS(6)CFRMIAMIJBAS08JB558ART.NO.(7)(8)(9MIAMIJB7022640PAIRS@USD15.00USD39600.00NO.1-520JB7033600PAIRS@USD12.00USD43200.00MADEINCHINATOTAL:6240PAIRSUSD82800.00SAYU.S.DOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.(10)ALLDETAILSAREASPERS/CNO.08JB558.TOTALPACKEDIN520CARTONS.TOTALGROSSWEIGHT:12740.00KGS.PACKING:12PAIRSPERCARTON.L/CNO.:NBM-08007678江苏好跃贸易公司（章）JIANGSUHAOYUETRADINGCO张大虞（章）3．把装箱单填写完整：江苏好跃贸易公司JIANGSUHAOYUETRADINGCO12HONGQIROAD装箱单PACKINGLISTMessrs:(1)JANMESBROWNANDSONSInvoiceNo.:08HY34-952116NW21STREETInvoiceDate:31MAR.,2008MIAMIFL.Exporter:JIANGSUHAOYUETRADINGCOTransportdetails:12HONGQIROADSEAFREIGHTSUZHOUFROMSHANGHAITOMIAMI件号Ctn.Nos.件数Quantity货名Descriptionofgoods净重Netweight毛重Grossweight尺码Measurement(3)FISHINGBOOTS(2)@22kgs@24.5kgs@(58*46*40)1-220220ctns2640pairs,4840.00kgs5390.00kgs23.478M221-520300ctns3600pairs,6600.00kgs7350.00kgs32.016M(4)520CTNS,6240PAIRS11440.00KGS12740.00KGS55.494MSAYFIVEHUNDREDTWENTYCARTONSONLY.(5)L/CNO.NBM08007678江苏好跃贸易公司（章）JIANGSUHAOYUETRADINGCO张大虞（章）4．填写产地证：1.Exporter:(1)CertificateNo.JS/08/08HY8765JIANGSUHAOYUETRADINGCO12HONGQIROADCERTIFICATEOFORIGINSUZHOUCHINAOF2.Consignee:(2)JAMESBROWNANDSONSTHEPEOPLE’SREPUBLICOFCHINA2116NW21STREETMIAMIFL.33142USA3.Meansoftransportandroute(3)5.ForcertifyingauthorityuseonlyFROMSHANGHAITOMIAMIU.BYVESSEL4.Country/regionofdestination(4)U.S.A.6.Marks&Nos.7.Numberandkindofpackages;Descriptionofgoods8.H.S.Code9.Quantity10.Numbersand(6)(7)DateofInvoice(5)FIVEHUNDREDANDTWENTY(520)4823.29006240PAIRS(8)JBASCARTONSOFFISHINGBOOTS08HY34-9508JB558L/CNO.NBM0800767831MAR.,2008MIAMI**********************NO.1-520MADEINCHINA11.Declarationbytheexporter12.CertificationTheundersignedherebydeclaresthattheabovedetailsandstate-Itisherebythatthedeclarationbytheexporteriscorrect.mentscorrect,thatallthegoodswereproducedinChinatheycomplywiththeRulesofOriginofthepeople’sRepublicof苏州市苏州市贸促会（商会）（章）China江苏好跃贸易公司（章）JIANGSUHAOYUETRADINGCO袁媛（手签）方芳（手签）SUZHOU04APR.,2008SUZHOU07APR.,2008Placeanddate,signatureandstampofauthorizedsignatoryPlaceanddate,signatureandstampofcertifyingauthority5．把汇票填写完整：凭(1)信用证第号DrawnunderREPUBLICNATIONALBANKOFMIAMI,MIAMI,L/CNo.(2)NBM-08007678日期Dated(3)08FEB.,2008支取Payablewithinterest@%perannum按年息付款号码汇票金额中国苏州年月日No.08HY34-95(4)USD82800.00SuzhouChina(5)15APR.2008见票日后（本汇票之副本未付）付交At(6)********sightofthisFIRSTofExchange(Secondofexchange金额beingunpaid)Paytotheorderof(7)BANKOFCHINA,SUZHOUBRANCHThesum(8)SAYU.S.DOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.款已收讫Valuereceived此致To:江苏好跃贸易公司（章）JIANGSUHAOYUETRADINGCO(9)REPUBLICNATIONALBANKOFMIAMI(10)张大虞（章）NEWYORK信用证二ISSUINGBANK:CYPRUSPOPULARBANKLTD,LARNAKAADVISINGBANK:BANKOFCHINA,SHANGHAIBRANCHSEQUENCEOFTOTAL*27:1/1FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:186/09/10014DATEOFISSUE31C:090105EXPIRY*31D:DATE090228PLACECHINAAPPLICANT*50:LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSBENEFICIARY*59:SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD27ZHONGSHANDONGYIROAD,SHANGHAIAMOUNT*32B:CURRENCYUSDAMOUNT8265.00POS./NEG.TOL.(%)39A:05/05AVAILABLEWITH/BY*41D:BANKOFCHINA,SHANGHAIBRANCHBYNEGOTIATIONDRAFTAT…42C:ATSIGHTFORFULLINVOICEVALUEDRAWEE*42D:LIKICY2NXXX*CYPRUSPOPULARBANKLTD*LARNAKAPARTIALSHIPMENT43P:ALLOWEDTRANSSHIPMENT43T:ALLOWEDPORTOFLOADING44E:SHANGHAIPORTOFDISCHARGE44F:LIMASSOLLATESTDATEOFSHIP.44C:090213DESCRIPT.OFGOODS45A:WOODENGARDENPRODUCTSASPERS/CNO08SGP1201CFRDOCUMENTSREQUIRED46A:+COMMERCIALINVOICEINQUADRUPLICATEALLSTAMPEDANDSIGNEDBYBENEFICIARYCERTIFYINGTHATTHEGOODSAREOFCHINESEORIGIN+FULLSETOFCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT+PACKINGLISTINTRIPLICATESHOWINGPACKINGDETAILSSUCHASCARTONNOANDCONTENTSOFEACHCARTON+CERTIFICATESTAMPEDANDSIGNEDBYBENEFICIARYSTATINGTHATTHEORIGIALINVOICEANDPACKINGLISTHAVEBEENDISPATCHEDTOTHEAPPLICANTBYCOURIERSERVISEONEDAYBEFORETHESHIPMENT+SHIPPINGADVICETOTHECYPRUSINSURANCECOMPANYONTHEFAXNO29125312SHOWINGTHEOPENPOLICYNO08-1203614ANDALLSHIPPINGDETAILSADDITIONALCOND.47A:+EACHPACKINGUNITBEARSANINDELIBLEMARKINDICATINGTHECOUNTRYOFORIGINOFTHEGOODSPACKINGLISTTOCERTIFYTHIS+INSURANCEISBEINGARRANGEDBYTHEBUYER.+AUSD80.00DISCREPANCYFEE,FORBENEFICIARY’SACCOUNT,WILLBEDEDUCTEDFROMTHEREIMBURSEMENTCLAIMFOREACHPRESENTATIONOFDISCREPANTDOCUMENTSUNDERTHISCREDIT+THISCREDITISSUBJECTTOTHEU.C.P.FORDOCUMENTARYCREDITS(2007REVISION)I.C.C.,PUB.NO600.DETAILSOFCHARGES71B:ALLBANKCHARGESOUTSIDECYPRUSAREFORTHEACCOUNTOFTHEBENEFICIARYPRESENTATIONPERIOD48:WITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49:WITHOUTINSTRUCTION78:ONRECEIPTOFDOCUMENTSCONFIRMINGTOTHETERMSOFTHISDOCUMENTARYCREDIT,WEUNDERTAKETOREIMBURSEYOUINTHECURRENCYOFTHECREDITINACCORDANCEWITHYOURINSTRUCTIONS,WHICHSHOULDINCLUDEYOURUIDNUMBERANDTHEABACODEOFTHERECEIVINGBANK相关资料：发票号码：09SHGD3029发票日期：200提单号码：SHYZ092234提单日期：200集装箱号码：FSCU3214999集装箱封号：12953121x20’FCL,CY/CY船名：LTDIAMOND，木花架，WOODENFLOWERSTANDS,H.S.CODE:44219090.90,QUANTITY：350PCS,USD9.90/PC,2PCS/箱,共175箱。纸箱尺码：66*22*48CM3,毛重：11KGS/箱,净重：9KGS/箱。木花桶，：44219090.90,QUANTITY：600PCS，USD8.00/PC,4PCS/箱,共150箱。纸箱尺码：42*42*45CM3,毛重：15KGS/箱,净重：13KGS/箱。唛头：L.P.O.L.186/09/10014MADEINCHINANO.1-3251．回答问题请分别回答此信用证的开证日、最后装运日、有效期、到期地点和交单期。答：开证日：20最后装运日：20有效期：20到期地点：中国交单期：提单日期后十五天内，但必须在信用证有效期内。2．请将提单做完整。Shipper(2)B/LNo.:(1)SHYZ092234SHANGHAIGARDENPRODUCTS承运人IMP.ANDEXP.CO.,LTD.Carrier27ZHONGSHANDONGYIROAD,SHANGHAICHINA德威集装箱货运有限公司Consignee(3)DE-WELLCONTAINERSHIPPINGCO.LTD.TOORDEROFSHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.OCEANBILLOFLADING27ZHONGSHANDONGYIROAD,SHANGHAICHINAORIGINALNotifyparty(4)RECEIVEDinexternalapparentgoodorderandconditionLAIKIPERAGORAORPHANIDESLTD.,exceptasotherwisenoted.Thetotalnumberofpackagesor020STRATIGOUTIMAGIAAVE.,unitsstuffedinthecontainer.Thedescriptionofgoodsand6046,LARNAKA,theweightsshowninthisBillofLadingarefurnishedbytheCYPRUSmerchantsandwhichtheCarrierhasnoreasonablemeansofPre-carriagebyPortofloading(5)checkingandisnotapartofthisB/Lcontract.SHANGHAI(TermsofBillofLadingcontinuedonthebackhereof)OceanVesselVoy.No.(6)PortofPlaceofdeliveryNo.oforiginalB/LLTDIAMONDV.021WLIMASSOLTHREEMarksandNosContainer&SealNo.No&kindofpackagesDescriptionofgoodsGrossweightMeasurement(8)L.P.O.L.186/09/10014MADEINCHINANO.1-325325CTNSWOODENGARDENPRODUCTS4175.00KGS24.104CBM1X20'FCL,CY/CYCNO.:FSCU3214999SNO.:1295312TotalNo.ofcontaineroro-therpkgsorunits(inwords)(9)SAYTHREEHUNDREDANDTWENTYFIVECARTONSONLY.Fordeliveryofgoodspleaseapplyto:Freight&chargesABCShippingCompanyFREIGHTPREPAID208SanMardingLimassolTel:02-33669812Placeanddateofissue:SHANGHAI12FEB.,2009Signedby:LadenonBoardthevessel:DE-WELLCONTAINERSHIPPINGCO.LTD.Date:(10)12FEB.,2009By:DE-WELL程Ascarrier程佩芳3．请将汇票填写完整？BILLOFEXCHANGE凭信用证第号Drawnunder(1)CYPRUSPOPULARBANKLTD,LARNAKAL/CNo.(2)186/09/10014日期Dated(3)05JAN.,2009支取Payablewithinterest@%perannum按年息付款号码汇票金额中国上海年月日No.09SHGD3029(4)USD8265.00ShanghaiChina(5)16FEB.,2009见票日后（本汇票之副本未付）付交At(6)******sightofthisFIRSTofExchange(Secondofexchange金额beingunpaid)Paytotheorderof(7)BANKOFCHINA,SHANGHAIBRANCHThesum(8)SAYU.S.DOLLARSEIGHTTHOUSANDTWOHUNDREDANDSIXTYFIVEONLY款已收讫Valuereceived此致To:上海园林用品进出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTDLIKICY2NXXXCYPRUSPOPULARBANKLTD法人（章）LARNAKA4．请将发票填写完整。Issuer:SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27ZHONGSHANDONGYIROAD,SHANGHAICHINA上海园林用品进出口有限公司SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27发票INVOICETo:（1）LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSNo.(2)09SHGD3029Date(3)02FEB.2009Transportdetails:(4)From:SHANGHAITo:LIMASSOLByVesselTermsofPayment(5)BYL/CL/CNo.(6)186/09/10014CountryofOriginCHINAMarks&NosDescriptionofGoodsQuantityUnitPriceAmount(7)WOODENGARDENPRODUCTSCFRL.P.O.L.(8)(9)(10)186/09/10014WOODENFLOWERSTANDS350PCS@USD9.90/PCUSD3465.00MADEINCHINANO.1-325WOODENFLOWERPOTS600PCS@USD8.00/PCUSD4800.00TOTAL：950PCSUSD8265.00SAYU.S.DOLLARSEIGHTTHOUSANDTWOHUNDREDANDSIXTYFIVEONLY.ASPERS/CNO08SGP1201TOTALPACKEDIN325CARTONS.GROSSWEIGHT:4175.00KGS.WEHEREBYCERTIFYTHATTHEGOODSAREOFCHINESEORIGIN.上海园林用品进出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）5．请将装箱单填写完整。Issuer:(1)SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27ZHONGSHANDONGYIROAD,SHANGHAICHINA上海园林用品进出口有限公司SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27装箱单PACKINGLISTTo:LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSNo.09SHGD3029Date09FEB.2009Transportdetails:From:SHANGHAIPORTTo:LMASSOLPORTMarks&NosNo&kindsofPkgsDescriptionofGoodsGrossWt.KilosNetWt.KilosMeasurement.M3(2)WOODENGARDENPRODUCTSL.P.O.L.186/09/10014WOODENFLOWERSTANDS(3)(4)(5)MADEINCHINA350PCS@11.00KGS@9.00KGS@(66*22*48)cm3NO.1-325175CTN,2PCS/CTN,1925.00KGS1575.00KGS12.197MWOOENFLOWERPOTS600PCS@15.00KGS@13.00KGS@(42*42*45)cm3150CTNS,4PCS/CTN,2250.00KGS1950.00KGS11.907M325CTNS950PCS4175.00KGS3525.00KGS24.104MSAYTHREEHUNDREDTWENTYFIVECARTONSONLY.EACHPACKINGUNITBEARSANINDELIBLEMARKINDICATINGTHECOUNTRYOFORIGINOFTHEGOODS.上海园林用品进出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）6．请将装船通知填写完整。上海园林用品进出口有限公司27装船通知SHIPPINGADVICEDate:12FEB.,2009FaxNo.29125312To:CYPRUSINSURANCECOMPANYWEHEREBYSTATETHATTHEGOODSUNDERTHEOPENPOLICYNO.08-1203614HAVEBEENSHIPPED.THESHIPPINGDETAILSAREASFOLLOW:Descriptionofgoods:WOODENGARDENPRODUCTSCreditNo.186/09/10014Numberofpackage:325CARTONSQuantity:350PCSFLOWERSTANDSAND600PCSFLOWERPOTSGoodsvalue:USD8265.00Container&SealNo.FSCU3214999/1295312Portofloading:SHANGHAIPortofdischarge:LIMASSOLBillofLadingNo:SHYZ092234VesselName&Voy:LTDIAMONDV.021W上海园林用品进出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）信用证三FormofDoc.Credit*40A:Doc.CreditNumber*20:LC0801-FTC-930DateofIssue31C:0Expiry*31D:Date08.Applicant*50:JAMESBROWNINC.NO.304FIMONTREALApplicantbank51D:THEROYALBANKOFCANADACOMMERCIALSERVICEMONTREALBeneficiary*59:HANGZHOUTRI-BEAUTYTRADECO.,LTD.NO.3HANGZHOUAmount*32B:CurrencyUSDAmount21,892.00Pos./Neg.Tol.(%)39A:5/5Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat······42C:DRAFTSAT30DAYSAFTERSIGHTFORFULLINVOICEVALUEDrawee42A:ROBOMCANA*THEROYALBANKOFCANADA*COMMERCIALSERVICE*MONTREALPartialShipments43P:ALLOWEDTransshipment43T:ALLOWEDPortofLoading44E:SHANGHAI/NINGPortofDischarge44F:MONTREALLatestDateofShip.44C:0Descript.ofGoods45A:HANDTOOLSFOBSHANGHAI/NINGBOPACKINGINSTRONGSEA-WORTHYCASESASPERPURCHASEORDERNOJBI08678DATED08Documentsrequired46A:+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFTHEISSUINGBANKANDMARKEDFREIGHTCOLLECTNOTIFYAPPLICANT+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+PACKINGLISTINTRIPLICATE+GSPCERTIFICATEOFORIGINFORMA+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFN/NSHIPPINGDOCUMENTSHASBEENSENTTOTHEAPPLICANTDIRECTLYIMMEDIATELYAFTERSHIPMENT+CERTIFICATEOFQUALITYISSUEDBYCIQAdditionalConditions.47A:1．INSURANCETOBEEFFECTEDBYBUYER2．TELEGRAPHICREIMBURSENMENTCLAIMPROHIBITED3．AMOUNTANDQNTY5PCTMOREORLESSALLOWEDAdvisedthrough57A:BANKOFCHINA,HANGZHOUBRANCHDetailsofCharges71B:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY相关资料：发票号码：08HT1107发票日期：200提单号码：GSOK50089提单日期：200船名：APLCROWNV.097E装运港：宁波港1×20’FCLCY/CY箱号：APLU156758，封号：853合同号：HTE080930产地证号码：08NB38992货物完全国产，不含进口成分，产品具体名称及包装细节：(1)9PCSEXTRALONGKEYSET,G/W20KGS/CTN,N/W18KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1200SETS,USD1.76/SET；(2)8PCSDOUBLEOFFSETRINGSPANNER,G/W20KGS/CTN,N/W18KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1200SETS,USD3.10/SET；(3)12PCSDOUBLEOFFSETRINGSPANNER,G/W19KGS/CTN,N/W17KGS/CTN,PACKEDIN1CASEOF16SETSEACH,TOTAL800SETS,USD7.50/SET；(4)12PCSCOMBINATIONSPANNER,G/W19KGS/CTN,W/N17KGS/CTN,PACKEDIN1CASEOF16SETEACH,TOTAL1200SETS,USD3.55/SET；(5)10PCSCOMBINATIONSPANNER,G/W18KGS/CTN,N/W16KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1000SETS,USD5.80/SET。8件套和9件套外箱尺码：60*30*40厘米，共计120木箱；10件套外箱尺码：50*40*40厘米，共计50木箱；12件套外箱尺码：60*40*40厘米，共计125木箱。议付银行：中国银行宁波分行唛头：JAMEJBI08678MONTREALNOS.1-2951．回答问题请写出本信用证的汇票出票人、汇票受票人、托运人、提单抬头、提单被通知人，并写出信用证号码、信用证规定的最迟装船期（非实际船期）及交单期。答：汇票出票人是：HANGZHOUTRI-BEAUTYTRADECO.,LTD.汇票受票人是：THEROYALBANKOFCANADA,COMMERCIALSERVICE,MONTREAL托运人是：HANGZHOUTRI-BEAUTYTRADECO.,LTD.提单抬头是：TOORDEROFTHEROYALBANKOFCANADA,MONTREAL提单被通知人是：JAMECANADA信用证号码：LC0801-FTC-930信用证规定的最迟装船期为：2008信用证的交单期为：2008年12月15日前。2．把汇票填写完整凭信用证第号Drawnunder(1)THEROYALBANKOFCANADA,MONTREALL/CNo.(2)LC0801-FTC-930日期Dated(3)12OCT.,2008支取Payablewithinterest@%perannum按年息付款号码汇票金额中国宁波年月日No.09SHGD3029(4)USD21892.00NingboChina(5)24NOV.,2008见票(6)日后（本汇票之副本未付）付交At30DAYSAFTERsightofthisFIRSTofExchange(Secondofexchange金额beingunpaid)Paytotheorderof(7)BANKOFCHINA,NINGBOBRANCHThesum(8)SAYU.S.DOLLARSTWENTYONETHOUSANDEIGHTHUNDREDANDNINETYTWOONLY款已收讫Valuereceived此致(10)To:(9)杭州三秀贸易有限公司(章)HANGZHOUTRI-BEAUTYTRADECO.LTDTHEROYALBANKOFCANADACOMMERCIALSERVICE王芸（章）MONTREAL3．把装箱单填写完整Issuer:(1)杭州三秀贸易有限公司HANGZHOUTRI-BEAUTYTRADECO.,LTD.NO.381RENMINROADHANGZHOUTRI-BEAUTYHANGZHOUTRADECO.,LTD.To:(2)装箱单JAMESBROWNINC.NO.304FILAMENTSTREETPACKINGLISTMONTREALNo.Date08TH110707NOV.,2008TransportDetails:NameofcommodityFrom:(3)NINGBOCHINA(5)HANDTOOLSTo:(4)MONTREALCANADAByVesselC/No.Pkgs.DescriptionQuantityG.WeightN.WeightMeasurement(6)(7)1-6060CASES9PCSSET1200SETS1200KGS1080KGS4.320CBM61-12060CASES8PCSRING1200SETS1200KGS1080KGS4.320CBMSPANNER121-17050CASES12PCSRING800SETS950KGS850KGS4.800CBMSPANNER171-24575CASES12PCSCOM.1200SETS1425KGS1275KGS7.200CBMSPANNER246-29550CASES10PCSCOM.1000SETS900KGS800KGS4.000CBMSPANNERTOTAL:295CASES5400SETS5675.00KGS5085.00KGS24.640CBMSAYTWOHUNDREDNINETYFIVECASESONLYShippingMarks:(8)JAMESJBI08678MONTREALNOS.1-295杭州三秀贸易有限公司(章)HANGZHOUTRI-BEAUTY