国际贸易单证实务

一1、请根据所给合同审核信用证SHANGHAILIGHTINDUSTRIALPRODUCTSIMPORTANGEXPORTCORPORATIONSALESCONFIRMATION128HuqiuroadShanghaiTel:86-21-23140568Fax:86-21-25467832TO：CONSOLIDATORSLIMITEDNO：PLW253RM.13001-13007E,13/F,DATE:Sept.15,2003ASUATERMINALSCENTERB.BERTH3,KWAICHUNG,N.T.,HONGKONGP．O．Box531WeherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelowNAMEOFCOMMODITY:ButterflyBrandSewingMachineSPECIFICATION:JA-1153DrawersFoldingCoverPACKING:Packedinwoodencasesofoneseteach.QUANTITY:Total5500setsUNITPRICE:US$64.00persetCIFC3%H.K.TOTALAMOUNT:US$352000.00(SayU.S.dollarsthreehundredandfiftytwothousandonly.)SHIPMENT:DuringOct./Nov.2003fromShanghaitoH.K.withpartialShipmentsandtransshipmentpermitted.INSURANCE:Tobecoveredbythesellerfor110%oftotalinvoicevalueagainstAllrisksandwarrisksaspertherelevantoceanmarinecargoclausesofthePeople’sInsuranceCompanyofChinadatedJanuary1st,1981.PAYMENT:ThebuyershouldopenthroughabankacceptabletotheselleranIrrevocableLetterofCreditat30daysaftersighttoreachtheSeller30daysbeforethemonthofShipmentvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.REMARDS:Pleasesignandreturnonecopyforourfile.TheBuyer:TheSeller:CONSOLIDATORSLIMITEDSHANGHAILIGHTINDUSTRIALPRODUCTSIMPORT&EXPORTCORPORATION信用证HONGKONG&SHANGHAIBANKINGCORPORATIONQUEEN’SROADCENTERAL,64,H.K.TEL:822-1111FAX:810-1112Advisedthrough:BankofChina,NO.CN3099/714ShanghaiBranch,DATEOct.2,2003H.K.To:ShanghaiLightIndustrialProductsImport&ExportCorp.128HUQIUROADSHANGHAIDearSirs:WearepleasedtoadvisethatforaccountofConsolidatorsLimited,H.K.,weherebyopenourL/CNo.CN3099/714inyourfavourforasumnotexceedingaboutUS$330000.00(SayUSDollarsThreeHundredThirtyThousandonly)availablebyyourdraftsonHSBCat30daysafterdateaccompaniedbythefollowingdocuments:Signedcommercialinvoicein6copies.2.PackingListinquadruplicate.3.Fullsetof(3/3)cleanonboardBs/Lissuedtoourordernotifytheabovementionedbuyerandmarked“FreightCollect〞datednotlaterthanOctober31,2003.FromShanghaitoHongkong,Partialshipmentarenotpermittedandtrans-shipmentisnotpermitted.4.Insurancepolicyin2copiescoveringC.I.Cfor150%invoicevalueagainstAllrisksandwarrisksaspertherelevantoceanmarinecargoclausesofthePeople’sInsuranceCompanyofChinadatedJanuary1st,1981.5.CertificateofOriginissuedbyChinaCouncilforthePromotionofInternationalTrade.DESCRIPTIONGOODS:5500setsSewingMachineArt.No.JA-115packedinwoodencasesorcartonseachatUS$64.00CIFH.KDraftsdrawnunderthiscreditmustbemarked“drawnunderHSBC,H.K.,〞bearingthenumberanddateofthiscredit.WeundertaketohonourallthedraftsdrawnincompliancewiththetermsofthiscreditifsuchdraftstobepresentedatourcounteronorbeforeOct.31,2003.SPECIALINSTRUCTIONS:(1)ShipmentadvicetobesentbytelefaxtotheapplicantimmediatelyaftertheshipmentstatingourL/CNo.,shippingmarks,nameofthevessel,goodsdescriptionandamountaswellasthebillofladingNo.anddate.Acopyofsuchadvicemustaccompanytheoriginaldocumentspresentedfornegation.(2)Thenegotiatingbankiskindlyrequestedtoforwardalldocumentstous(HONGKONG&SHANGHAIBANKINGCORPORATIONQUEEN’SROADCENTERAL,64,H.K.)inonelotbyairmail.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredits(1993)Revision,InternationalChamberofCommercePublicationNo.500.YoursfaithfullyForHONGKONG&SHANGHAIBANKINGCORPORATION2、以海运为例，简述出口单证工作的流程图。3、以海运为例，简述进口单证工作的流程图。二I.C.ISAACS&CO.,LP3840BANKSTREET,I.C.ISAACS&CO.,LP3840BANKSTREET,SUPERBAIM(HONGKONG)LTDMay15th,2001WESTERN128BONHAMSTRANDE.H.K.DearSirs:Welearnedthatyouaremanufacturersofpolyestercottonbed-sheetsandpillowcasesfromtheinternet.We’dlikeyoutosendusdetailsofyourvariousrangesandsomesamples.Pleasestatethetermsofpaymentanddiscountsyouwouldallownonpurchaseofnotlessthan300hundredofindividualitems. Webelievedthereisapromisingmarketinourareaformoderatelypricedgoods. Wearelookingforwardtoyourfavorablereply.YourstrulyI.C.ISAACS&CO.,LPJonathanSmith请根据以上信函拟写一份回信,回函要求包括以下内容:(1)产品的规格、价格和包装等资料可参见随寄的价目表；〔2〕样品另寄；〔3〕所提数量可以给2%的优惠；〔4〕信用证付款。请将以下一封信函翻译成英文先生： 谢谢你方九月十日询价，今附上窗帘料子报价单。 我们已仔细地选择了一些把戏并于今天另行寄上。它们的良好品质、诱人的把戏以及我们所报的合理价格将会使你方相信，这些料子是货真价实的。各地房屋装潢商对我方供货有很大需要，而这些需求我们现在发现很难满足，但如果我们在十天内收到你方定单，我们愿按所报价格报以实盘，在十二月中旬交货。 对一百匹或一百匹以上的定单，我们可给予2%特别折扣。我方要求货款在装运期前一个月抵达我方的信用证支付。 盼望收到你方定单。中国进出口公司经理二零零三年九月十日3.以下是我国某公司对日本大阪〔Osaka〕ABC公司出口饲料蚕豆合同中的主要交易条件，合同条款中存在错漏，请予改正，并用英文写出正确完整的合同条款。 品名及规格：饲料蚕豆〔FeedingBroadBeans〕，良好平均品质 水份〔Moisture〕15% 杂质〔Admixture〕2% 数量： 60，000吨 包装： 袋装 价格： 每吨200元CIF班轮条件上海包括佣金 交货： 2001年10月30日装3000吨2001年11月30日装3000吨 保险： 由卖方投保一切险、偷窃提货不着险、钩损险、战争险 支付： 信用证支付4.2001年10月上海新开展进出口贸易实业收到新加坡海外贸易〔OVERSEASTRADEINGCORPORATION，SINGAPORE〕电洽购美加净牙膏，货号为NW101〔MAXAMTOOTHPASTE,ART.NO.NW101〕,其往来电文如下,请根据双方磋商结果签订货书一份。Oct.9IncomingMAXAMTOOTHPASTEART101PLEASECABLEPRESENTPRICEANDAVAILABLEQUANTITYFORDEC.Oct.10OutgoingYOURSNINTHMAXAMTOOTHPASTEARTNO.NW101INCARTONSOFSIXDOZENSEACHREFERENCEPRICEHKDOLLARS120PERDOZCIFC5%SINGAPORESHIPMENTDEC.Oct.11IncomingYOURSTENTHINTERESTED10，000CARTONSPLEASEOFFERFIRM.Oct.12OutgoingYOURSELEVENTHOFFERSUBJECTREPLYHERETHIRTEENTH10，000CARTONSHKD120PERDOZCIFC5%SINGAPOREPAYMENTBYIRREVOCABLESIGHTL/CSHIPMENTWITHIN30DAYSAFTERRECEIPTL/C.Oct.13IncomingYOURSTWELFTHHKD115PERDOZINSURANCE110PERCENTINVOICEVALUEAGAINSTALLRISKSANDWARRISKSPAYMENTBYL/CAT30DAYSSIGHTPLEASECABLEREPLYIMMEDIATELY.Oct.14OutgoingYOURSTHIRTEENTHHKD118PAYMENTASUSUALSIGHTCREDITREPLYHEREFIFTEENTH.Oct.15IncomingYOURSFOURTEENTHL/COPENINGPLEASECABLECONTRACTNUMBER.Oct.16OutgoingYOURSFIFTEENTHS/CNUMBER01XDTTD-147785.上海旺盛贸易公司于2003年5月收到日本三井株式会社订购17公吨海产品的询价。旺盛贸易公司按正常报价程序要进行报价核算。该海产品每公吨进货价格为5600元人民币〔含增值税17%〕，出口包装每公吨500元人民币；该批货物国内运杂费共计1200元人民币；出口商检费300元人民币；报关费100元人民币；港区港杂费950元人民币；其他各种费用共计1500元人民币。旺盛公司向银行贷款的年利率为8%；预计垫款时间2个月；银行手续费率为0.5%〔按成交价格计〕，退税率为3%；海洋运费共2200美元，保险费率0.85%；三井株式会社要求在报价含佣金3%。假设旺盛贸易公司的预期利润是10%〔以成交金额计〕，当时人民币对美元汇率为8.25：1，试报出CIFC3%的价格是多少？6．中纺针棉毛织品进出口公司向韩国釜山某客户出口一批全棉内衣，其中海运运费共3000美元，出口定额费用率是进货本钱的6%；当时人民币对美元的汇率为8.33：1；保险费率为0.75%，按成交总额110%投保；佣金率为3%，增值税率为17%；退税率为8%；其他资料见下表。试核算该公司出口交易的盈亏额。货号 成交数量 计量单位 CIF含佣价 本钱S8923 300 PIECE USD7.25 CNY34.90L8822 800 PIECE USD7.60 CNY36.70M8653 450PIECE USD8.45 CNY40.20XL8865 600 PIECE USD8.70 CNY44.507．上海某公司向新加坡某客户出口一批商品净重10公吨，报价为FOB上海2000港元/公吨，该商品用木箱装，每箱装货20千克，箱重5千克，后外商要求改报CFR价。经查该商品以“W〞计收运费，上海至新加坡每运费吨的根本费率为500港元，并收取港口附加费20%。请计算总运费并重新报CFR价。8．一批出口货物CFR价为100，000USD，后来客户要求改报CIF价加二成投保海运一切险和战争险，一切险费率为0.6%，战争险费率是0.03%。我方同照办，请问我方应向客户补收保险费多少？9．上海新诚外贸公司出售一批货物到加拿大，出口总价为10万美元CIF温哥华，其中从上海到温哥华的运费和保险费占10%，这批货物的国内购进价为人民币70万〔含增值税17%〕，该公司的费用定额率为5%，退税率为9%。结汇时银行的外汇买入价为1美元折合人民币8.25元。请计算该批货物的出口商品换汇本钱和出口商品盈亏率。10．上海某贸易公司从荷兰进口某品牌面容产品，规格为24瓶×330毫升/箱，申报价格为FOB鹿特丹50港元/箱，发票列明：运费为港币20，000，保险费率为3‰，经海关审查属实。该产品的进口关税税率为33%，消费税税额为220元人民币/公吨〔1公吨=988升〕，增值税税率为17%，外汇牌价为100港元=106元人民币。求该批货物的关税、消费税和增值税分别是多少？三一、翻译以下专用名词1、光票托收2、跟单托收3、托收委托书4、汇付5、托收行6、公证行7、保兑的不可撤销信用证8、即期信用证9、远期信用证10、可转让信用证11、循环信用证12、红条款信用证13、书面担保14、票汇15、Documentsagainstpaymentatsight16、DocumentsagainstAcceptance17、Dishonourbynon-payment18、Dishonourbynon-acceptance19、Remittingbank20、protest21、beneficiary22、principal23、transferor24、transferee25、issuingbank26、draweebank27、SWIFT28、applicant29、negotiatingbank30、UCP二、实务操作现有一批托收货物降价，付款人向代收行提出，经与委托人联系货价减少8，800美元，托收金额减到USD500，000并提供了受益人同意减额的，请问：1、代收行可否应付款人的请求或凭其提供的受益人按局部付款条件交单？2、如经托收行同意按减少的金额支付，请以代收行的身份向托收行用英文草拟一份电询函。3、以托收行身份用英文草拟一份对代收行的回电。4、将以下代收行指示帐户行付出的电文译成中文。PleaseT/TremitUSD500,000toBANKOFYOKOHAMALTD.accountYOKO35829undertheirtestedtelexadvicetoYOKOHAMAquotingtheirRefNo.Q-66-M-8302,todayyourchargesifanyforprincipal’sact.Incover,debitouracct.三、下面是一段有关托收利弊的一段文字，请将其翻译成中文。ADVANTAGEANDDISADVANTAGEOFCOLLECTION ThemostunsatisfactoryfeatureoftheD/Pformoftransactionisthepossibilityofthebuyerorhisbankerrefusingtohonorthedraftandtakeuptheshippingdocuments,especiallyatatimewhenthemarketisfalling.Insuchacase,thesellermaynotreceivehispayment,althoughheisstilltheownerofthegoods. UnderD/Pmethod,beforemakingpayment,thebuyercannotgetdocumentsoftitletothegoodsandtakedeliveryofthegoods.Theownershipofthegoodsstillremainsinthehandsoftheseller.Ifthebuyerdishonorsthedraft,thesellercansellgoodstoothers. InthecaseofpaymentbyD/A,thefurtherdifficultyarisesthat,onthebuyeracceptingthedraft,thedocumentsoftitlewillbesurrenderedtohim.Hence,ifthebuyergoesbankruptorbecomesinsolventbeforethepaymentofthedraft,thelosswillfallontheseller. Therefore,seldomdoesaselleracceptpaymentbyD/PorD/A,unlessthebuyerisofunquestionableintegrityorifthereisaspecialrelationbetweenthesellerandthebuyer.ItisfarbetterfortheexportertouseL/CratherthanD/PorD/A.However,undercertaincircumstancesorforcertainpurposes,paymentbyD/PorD/Aisstilldeemednecessary,forinstance:Forimplementationofforeigntradepolicy,especiallyforthepromotionoftradewithdevelopingcountries.Forpromotionofexports,especiallytopushthesaleofournewproductsanddifficult-sellcommodities.Forpromotionoftradewiththesmallenterprisesbygrantingcreditstothem.Forsimplifyingproceduresofpaymentwhiledoingbusinesswithaffiliatedcorporation.四、请将以下信用证条款翻译成中文。(1)Availablebybeneficiary’sdraftsatsighttogetherwiththefollowingdocumentsbearingourcreditnumber.(2)Alldraftsdrawnunderthiscreditmustcontaintheclause“DrawnunderBankofChina,creditNo.98325anddatedNov.18th,2003.〞(3)SignedcommercialinvoiceinquintuplicateindicatingcontractNo,marksandNos.aswellasthecreditnumber.(4)Fullsetofcleanonboardbillsofladingmakeouttoorderendorsedinblankmarked“freightPrepaid〞andnotifytheabovementionedapplicant.(5)Marineinsurancepoliciesorcertificatesinnegotiableformfor110%fullCIFinvoicevaluecoveringAllRisksandWarRisksasperoceanmarinecargoclauseofthepeople’sInsuranceCompanyofChinadated1/1/1981withextendedcoveruptoSingaporewithclaimspayableatdestinationinthecurrencyofdraft.(6)Packinglistinduplicatedetailingthecompleteinnerpackingspecificationandcontentsofeachpackage.(7)Weherebyengagewiththedrawer,endorsersandbona-fideholdersofdraftsdrawnunderandincompliancewiththetermsofthecreditthatsuchdrafts,ifdrawnandnegotiatedwithinthevalidityofthiscredit,shallbedulyhonoredonduepresentationanddeliveryofdocumentsasspecified.(8)Evidencingshipmentof1000cartonsofbasketballfromShanghaitoHongKongbyseanotlaterthanAug.15th,2003withshipmentsandtransshipmentallowed.(9)Alldocumentsmustbepresentedtothenegotiatingbankwithin15daysafterthedateofissuanceoftheshippingdocumentsbutwithinthevalidityofthecredit.(10)WeherebyissuethisDocumentCreditinyourfavor.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision,InternationalChamberofCommerce,Paris,五、我某公司出口一批货物，合同规定采用托收方式付款，设寄单邮程为10天，根据下表填写有关日期。支付条款托收日期进口商在汇票上承兑日期进口商付款日期代收行向进口商交单日期D/Patsight11/1D/Pat30daysAftersight11/1D/Aat30daysAftersight11/1六、案例分析题1、国内某公司以D/P即期付款交单方式出口一批商品，并委托国内甲银行将单证寄由第三国乙银行转给进口国丙银行托收。后来得知丙银行破产收不到货款，该公司要求退回有关证却毫无结果，请问托收银行应付什么责任？2、某贸易公司出口一批商品，付款条件为远期45天付款交单。出口人在填写的委托书中，虽说明除本金外需加收利息，但并未说明利息不能免除，在出口人所提交的汇票上也未列明利息条款。当银行向进口人提示单据时，进口人只肯交付本金而拒付利息，在此情况下，银行在收到本金后即交出单据，并通知出口人有关拒付利息的情况。试问：出口方能否追究代收银行未收利息即交单的责任。四案例分析1、某出口公司接日本银行开来不可撤销信用证有以下条款：“CreditamountUSD50,000,accordingtoinvoice75%tobepaidatsight,theremaining25%tothepaidat60daysaftershipmentarrival.〞出口公司在信用证有效期内，通过议付行向开证行提交了单据，经检验单证相符，开证行即付75%货款，计37，500美元。但货到60天之后，开证行以开证人声称到货品质欠佳为理由，拒付其余25%的货款。请问：开征行拘付是否有道理？为什么？2、我某外贸公司以CIF鹿特丹与某外商成交出口一批货物，按发票金额110%投保一切险及战争险。售货合同中的支付条款只简单填写“PaymentbyL/C〞〔信用证方式支付〕。国外来证条款中有如下文句“PaymentunderthisCreditwillbemadebyusonlyafterarrivalofgoodsatRotterdam〞〔该证项下的款项在货到鹿特丹后由我行支付〕。受益人在审证时未发现，因此未请对方修改删除。我某外贸公司在交单结汇时，银行也未提出异议。不幸60%货物在运输途中被大火烧毁，船到目的港后开证行拒付全部货款。对此，应如何处理？为什么？3、我某公司与外商按CIF条件签订了一笔大宗商品出口合同，合同规定装运期为8月份，但未规定具体开证日期。外商拖延开证，我方见装运期快到，从7月底开始，连续屡次电催外商开证。8月5日根据销售合同条款审核信用证销售合同条款Theseller：ChinaNationalCereals,Oils&FoodstuffsCorporationThebuyer：HongKongFoodCompany,VancouverNameofCommodity：GreatWallBrandStrawberryJamSpecification：340grameachtinQuantity：50000tinsUnitePrice：CAN$2.50PERTINCFRC3%VANCOUVERTotalAmount：CAN$125,000Shipment：shipmentfromchianporttoVancouverduringNov.2003,partialshipmentareallowedandtransshipmentisallowed.Payment：IrrevocableL/Catsight,Documentsmustbepresentedwithin15daysafterdateofissuanceofthebillsofladingbutwithinthevalidityofthecredit.COMMECIALBANKOFVANCOUVERTO:ChinaNationalCereals,DATE:Oct.5,2003Oils&FoodstrffsCorporationBeijingAdvisedThroughBankofChina,BeijingNO.BOC03IRREVOCABLEDOCUMENTARYLETTEROFCREDITDearSirs:WeopenthisbyorderofHongKongFoodCompany,VancounverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftsdrawnonusatsightaccompaniedbythefollowingdocuments:—Fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsed,marked“FreightCollect〞datednotlaterthanNovember30,2003andnotifyapplicant.—Signedcommercialinvoiceinquintuplicate.—Canadiancustomsinvoiceinquintuplicate.—Insurancepolicies(orcertificates)induplicatecoveringmarineAllRisksandwarriskssubjecttoP.I.C.C.dateJan.1st,1981.EvidencingshipmentfromChinaporttoMontreal,Vancouver,detailsasperyourS/CNo.94/8712Partialshipmentareallowed.Transhipmentisallowed.ThisCreditexpiresonNovermber30,1994fornegotiationinChina.三、请根据上海粮油进出口公司审单的意见，给国外进口方ABCCompanyLimited.35-36StreetLondonU.K.拟写改正函一份。SHANGHAISHANGHAICEREALSANDOILSIMP.&EXP.CORP.18thFlr.677YananWestRoadTel:(8621)58818850 Fax:(8621)58899655审证意见信用证号码:H982/M056378合同号码:HY88CLM98开证行: 英国米兰银行(MIDLANDBANKLTD.)申请人: ABCCompanyLtd.审证结果:信用证大小写金额不一致,大写金额错误,合同金额是USD500,000。汇票付款期限为见票后60天付款，与合同规定的即期付款不符合。合同规定允许分批装运和转船，而信用证中却禁止分批装运和转船。保险加成率合同规定110%，而信用证中却规定150%。信用证中要求运输单据签发后5天内交单议付，交单日太紧，建议改为15天。信用证中没有写明受UCP500条款约束的字句，建议加上。四、请根据信用证预审单的相关信息，为上海新联纺织品股份拟写一封信函，对其中标出的5个问题进行修改。信用证预审单开证行BANKOFNAGOYALTD.开证日期Oct.6th,2003申请人THEGENRRUTRADINGCO.LTD.受益人SHANGHAINEWUNIONTEXT-ILESIMP.&EXP.CORP.PUDONGCOMPANY3409NEWDENGROADSHANGHAICHINA信用证金额eq\o\ac(○,1)USD172,006(应为USD172,066)信用证号NLC0310598汇票付款人开证行汇票期限eq\o\ac(○,2)见票后60天(应为即期)可否转船可以可否分批装运可以装运期限Dec.15th,2003以前有效期eq\o\ac(○,3)唛头未指定交单日eq\o\ac(○,4)提单日后3天单据名称提单发票装箱单重量单保险单产地证FORMA寄单证明寄单邮据寄样证明寄样邮据检验证明银行3/3332233提单或承运单据抬头toorder保险一切险加战争险通知applicant加成10%赔款地点目的港考前须知注明运费已付备注:eq\o\ac(○,5)检验证明须由开证申请人签发五、请根据以下合同条款及审证要求审核国外来证，指出信用证中存在的问题，并说明如何修改。SALESCONFIRMATIONS/CNO：954361DATE：June15,2003THEBUYER:TheEasternTradingCompany,OsakaTHESELLER:ShanghaiDonghaiGarmentsImp.&Exp.Corp.,ShanghaiNAMEOFCOMMODITYANDSPECIFICTION：PureCottonMen'sShirtsArt.No.9-71323SizeAssortmentS/3M/6andL/3perdozensQUANTITY：5000dozens3%moreorlessatseller'soptionPACKING：EachpieceInapolybag,halfadozentoapaperbox,10dozenstoacartonUNITEPRICE:US$120.00perdoz.CIFC5%Kobe/OsakaSHIPMENT：DuringAug./Sept2003IntwoequalshipmentsINSURANCE：Tobecoveredbythesellerfor110%ofInvoicevalueagainstallRisksasperChinaInsuranceClausedatedJan.1st,1981.YAYMENT：ByIrrevocableletterofcreditpayableatsight,toreachthesellernotlaterthanJuly20,2003andremainvalidfornegotiationInChinauntilthe15thdaysafterthedateofShipment.IRREVOCABLEDOCUMENTARYLETTEROFCREDITFUJIBANK,LTD.1-CHOME,CHIYODA-KUC.P.O.BOX148,TOKYOL/CNo.219307July15th,2003AdvisingBank:BankofChina,ShanghaiBeneficiary:Amount:notexceedingShanghaiDonghaiCarmentsImp.&Exp.Corp.US$600,000.00ShanghaiChinaDearSir:AttherequestofTHEEASTERNTRADINGCOMPANY,Osaka,Japan.WehereIssueInyourfavourthisIrrevocabledocumentaryCreditNo.219307whichIsavailablebyacceptanceofyourdraftat30daysaftersightforfullInvoicevaluedrawnonFuJiBankLtd.NewYorkBranch,〔1〕SignedCommercialInvoiceInfourcopies.〔2〕FullsetcleanonboardBillsofLadingmadeouttoorderandblankendorsedmarked“freightcollect〞andnotifyapplicant.〔3〕InsurancePolicyforfullInvoicevalueof150%coveringallRisksasperICCdatedJan.1st,1981.〔4〕CertificateofOriginIssuedbytheChinaExitandEntryInspectionandQuarantineBureau.〔5〕InspectionCertificateIssuedbyapplicant.Covering:5000dozensPureCottonMen'sShirtsArt.No.9-71323SizeAssortment:S/3、M/6、L/3perdozenAtUS＆120CIFC5%Kobe/Osaka,packedIncartonsof10dozenseach.ShipmentfromChinesePorttoYokohamaTransshipmentIsprohibited,partialShipmentsareallowed.ThecreditIsvalidInShanghai,China.Specialconditions:Documentsmustbepresentedwithin15daysafterdateofIssuanceoftheBillsofLading,butInanyeventwithinthiscreditvalidity.WeherebyundertaketohonoralldraftsdrawnInaccordancewiththetermsofthiscredit.ForFuJiBankLtd.-sighed-六、阅读以下信用证03AUG0814:10:38LOGICALTERMINALP005MTS701ISSUEOFDOCUMENTARYCREDITPAGE00001FUNCSWPR3MSGACKDWS765IAUTHENTICATIONSUCCESSFULWITHPRIMARYKEYBASICHEADERF01BKCHCNBJA3005976662401APPLICATIONHEADERO7001530030807MITKJPJTA×××1368960990030808*SAKURABANK,LTD.,THE(FORMERLY*MITSUITAIYOKOBE)*TOKYOUSERHEADERBANK,PRIORITY113:MSGUSERREF108:SEQUENCEOFTOTAL*27：1/3FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC,CREDITNUMBER*20ATAOFISSUE*31C:030804EXPIRY*31D:DATE030915PLACEINTHECOUNTRYOFBENEFICIARYAPPLICANT*50:TIANJIN-DAIAICO.,LTD,SHIBADAIMONMFBLOG,2-1-16,SHIBADAIMON,MINATO-KU,TOKYO,105JAPANBENEFICIARY*59:SHANGHAIGARMENTCORP,NO.567MAOTAIRD.AMOUNT*32B:CURRENCYUSDAMOUNT74，157.ADD.AMOUNTCOVERED39C:FULLCIFINVOICEVALUEAVAILABLEWITH/BY*41D:BANKOFCHINABYNEGOTIAYIONDRAFTSAT...42C:DRAFT(S)ATSIGHTDRAWEE42A:CHEMUS33*CHEMICALBANK*NEWYORKPARTIALSHIPMENT43P:PARTIALSHIPMENTSAREALLOWEDTRANSSHIPMENT43T:TRANSHIPMENTISNOTALLOWEDLOADINGINCHARGE44A:SHANGHAIFORTRANSPORTTO…44B:KOBE/OSAKA,JAPANLATESTDATEOFSHIP.44C:030831DESCRIPTION,OFGOODS45A:GIRL'ST/RVESTSUITSST/NO.3537136,000SETS.USD6.27/SETUSD37,620.003537145,700SETS.USD6.41/SETUSD36,537.00TOTAL:11,700SETS.USD74,157.00PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMEENTCONFIRMATION*49:WITHOUTREIMBURSEMENTBANK53A:CHEMUS33*CHEMICALBANK*NEWYORKINSTRUCTIONS78:INREIMBURSEMENT,NEGOTIATINGBANKSHOULDSENDTHEBENEFICIARY'SDRAFTTOTHEDRAWEEBANKFOROBTAININGTHEPROCEED,NEGOTIATINGBANKSHOULDFORWARDTHEDOCUMENTSDIRECTTOTHESAKURABANK,LTD.,TOKYOINT'LOPERATIONSP.O.BOX766BYTWOCONSECUTIVEREGISTEREDAIRMAILSDOCUMENTSREQUIRED*46B：SIGNEDCOMME4RCIALINVOICEIN5COPIESINDICATINGIMPORTORDERNO.131283ANDCONTRACTNO.03DATEDJUL.12,2003ANDL/CNO.FULLSETOF3/3CLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID〞NOTIFYTIANJIN-DAIEICO.,LTD6F,SHIBADAIMONMFBLDG.,2-1-16SHIBADAIMON,MINATO-KUTOKYO105JAPAN.TELNO.03-5400-1971,FAXNO.03-5400-1976.PACKINGLISTIN5COPIESCERTIFICATEOFORIGININ5COPIESINSURANCEPOLICYORCERTIFICATEIN2/2ANDENDORSEDINBLANKFOR110PCTOFFULLTOTALINVOICEVALUECOVERINGALLRISKS,WARRISKSASPERTHERELEVANTOCEANMARINECARGOCLAUSEOFP.I.C.C.DATEDJAN.1ST，1981.WITHCLAMS,IFANY,PAYABLEATDESTINATIONTELEXORFAXCOPYOFSHIPPINGADVICEDESPATCHEDTOTIANJIN-DAIEICO.,LTD.(DIV:1,DEPT:3FAXNO.03-5400-1976)IMMEDIATELYAFTERSHIPMENT.BENEFICIARY'SCERTIFICATESTATINGTHATTHREESETSCOPIESOFNON-NEGOTIABLESHIPPINGDOCUMENTSHAVEBEENAIRMAILDDIRECTLYTOTHEAPPLICANTIMMEDIATELYAFTERSHIPMENT.ADDITIONALCOND.*47B：1)5PCTMOREORLESSINBOTHAMOUNTANDQUANTITYPEREACHITEMWILLBEACCEPTABLE.2)BUYER'SIMPORTORDERNO.131283MUSTBEMENTIONEDONANYSHIPPINGDOCUMENTS.3)ABOVECARGOSHALLBECONTAINERIZED.4)SHIPPINGMARKOFEACHCARTONSHOULDINCLUDEBUYER'SIMPORTORDERNO.1312835)T.T.REIMBURSEMENTISNOTACCEPTABLE.6)ALLBANKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOFBENEFICIARY.ORDERIS<MAC:><PAC:><ENC:><CHK:><TNG:><PDE:>MAC:BF35294ECHK:6E452BBE2A45DLM:五翻译以下专用名词〔1〕drawer〔2〕drawee〔3〕usancedraft(4)payee(5))bearerbill(6)acceptance(7)endorsement(8)commercialacceptancedraft(9)billofexchange(10)documentarydraft二、请将英国《1882年票据法》对汇票的定义翻译成中文。 Abillofexchangeisanunconditionalorderinwritingaddressedbyoneperson(thedrawer)toanother(thedrawee)signedbythepersongivingitrequiringthepersontowhomitisaddressed(thedrawee,whowhenhesignsbecomestheacceptor)topayondemand,oratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedperson,ortobearer(thepayee).(BillofExchangeAct,1882oftheUnitedkingdom.)三、下面是一份已填写好的托收汇票，请答复以下问题。1．汇票出票人、付款人分别是谁？2．汇票是即期还是远期？有几份汇票？3．该笔托收业务其托收行是谁？BILLOFEXCHANGE号码汇票金额上海No.HLK356ExchangeforUSD56，000Shanghai,20见票日后〔本汇票之副本未付〕付交At90DDAYSsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA金额thesumofSAYUSDOLLARSFIFTYSIXTHOUSANDONLY此致ToMITSUBISHITRUST&BANKINGCO.LTD.,INTERNATIONALDEPARTMENT,4—5CHINANATIONALANIMALBYPRODUCTSMARUNOUCHI1—CHOMEIMP.&EXP.CORP.TIANJINBRANCHCHIYODA-KU,TOKYO100,JAPAN66YANTAISTREETTIANJIN四、根据第四章书后练习题六的一份信用证填写跟单信用证项下汇票。BILLOFEXCHANGE凭信用证Drawnunder…………..L/CNO.…………….日期Dated…………支取Payablewithinterest@…..%…..按…..息….付款号码汇票金额上海NO………..ExchangeforShanghai….20…………见票…日后〔本汇票之正本未付〕付交At…………….sightofthisSECONDofExchange(FirstofExchangebeingunpaid)Paytotheorderof金额thesumof此致：To……………………..……………………..六翻译以下专用名词〔1〕drawer〔2〕drawee〔3〕usancedraft(4)payee(5))bearerbill(6)acceptance(7)endorsement(8)commercialacceptancedraft(9)billofexchange(10)documentarydraft二、请将英国《1882年票据法》对汇票的定义翻译成中文。 Abillofexchangeisanunconditionalorderinwritingaddressedbyoneperson(thedrawer)toanother(thedrawee)signedbythepersongivingitrequiringthepersontowhomitisaddressed(thedrawee,whowhenhesignsbecomestheacceptor)topayondemand,oratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedperson,ortobearer(thepayee).(BillofExchangeAct,1882oftheUnitedkingdom.)三、下面是一份已填写好的托收汇票，请答复以下问题。1．汇票出票人、付款人分别是谁？2．汇票是即期还是远期？有几份汇票？3．该笔托收业务其托收行是谁？BILLOFEXCHANGE号码汇票金额上海No.HLK356ExchangeforUSD56，000Shanghai,20见票日后〔本汇票之副本未付〕付交At90DDAYSsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)paytotheorderofBANKOFCHINA金额thesumofSAYUSDOLLARSFIFTYSIXTHOUSANDONLY此致ToMITSUBISHITRUST&BANKINGCO.LTD.,INTERNATIONALDEPARTMENT,4—5CHINANATIONALANIMALBYPRODUCTSMARUNOUCHI1—CHOMEIMP.&EXP.CORP.TIANJINBRANCHCHIYODA-KU,TOKYO100,JAPAN66YANTAISTREETTIANJIN四、根据第四章书后练习题六的一份信用证填写跟单信用证项下汇票。BILLOFEXCHANGE凭信用证Drawnunder…………..L/CNO.…………….日期Dated…………支取Payablewithinterest@…..%…..按…..息….付款号码汇票金额上海NO………..ExchangeforShanghai….20…………见票…日后〔本汇票之正本未付〕付交At…………….sightofthisSECONDofExchange(FirstofExchangebeingunpaid)Paytotheorderof金额thesumof此致：To……………………..……………………..七答复并分析以下条款：某银行在审核单据时发现提单上有如下批注：Shippersload、countandseal，Carriersnotresponsibleforquality,quantity,packing,conditionand/ornatureofgoods。问：这是否构成不清洁提单？二、依照所附海运提单〔附表1〕，答复以下问题：〔1〕该提单应由谁首先背书？〔2〕作为收货人的代理人，你如何知道找谁提货？〔3〕收货人提货时应交出几份提单？〔4〕收货人提货时是否应交出海运单？〔5〕卸货港是哪里？〔6〕谁是承运人？〔7〕该提单下有几个集装箱？〔8〕XYZCo，Ltd是否一定是收货人？〔9〕提单是否一定要经过XYZCo,Ltd背书〔1