成都理工国际结算实验练习(答案)

1、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SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract

2、is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00 ART. NO.H

3、X88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from

4、Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller bef

5、ore 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value c

6、overing all risks and war risk of Institute Cargo Clause (A)Documents required 1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by

7、 a relevant authorityThe SellerThe BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company张三Whuit Brown签署Signature进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADIN

8、G COMPANY81 WORDFORD STREET,LONDON UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FUL

9、L INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART.

10、NO. HE21 720PCS USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM

11、A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE

12、SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN2008X826LONDON NO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT

13、S BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF

14、THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.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30日，而信用证为2008年10月20日；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，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONL

15、Y。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“blank endorsed”。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

16、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：DAFA TRADING CO.NO.200 NANFANG ROAD HANGHZOU CHINA大发贸易公司 中国杭州南方路200号 电话：0571-卖方：ABC IMP. AND EXP. INC.NO. 396 GIANT STREET SAN FRANCISCO U S A品名：ENERGY SAVING ELECTRONIC LAMPART NO. FCL-22, 22W, 1,040 PCS, UNIT PRICE USD3.50 ART NO. FCL-32, 32W, 1,040 PCS,

17、UNIT PRICE USD5.50 总金额：9360.00美元包装：40个一纸箱，牢固出口纸箱装运：2008年9月30日前，不允许分批装运和转运装运港：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

18、：DTE 开户行及账号：中国银行杭州分行，法人代表：卢华开证方式：电开 IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA, HANGZHOU BRANCH Date: 09 AUG 2008Beneficiary(full name and address)L/C No.ABC IMP. AND EXP. INC.Ex-Card No.NO. 396 GIANT STREET Contract No. DTESAN FRANCISCODate and place of expiry of the creditUSA.2008

19、-10-15 IN USAPartial shipmentTransshipmentIssued by airmail allowed not allowedallowed not allowedWith brief advice by teletransmissionLoading on board/dispatch/taking in charge at/fromIssued by express deliverySAN FRANCISCOXIssued by teletransmission (which shall be the Not late than 2008-9-30opera

20、tive instrument)For transportation toAmount (both in figures and words) USD9360.00SHANGHAISAY U.S.DOLLARS NINE THOUSAND THREE HUNDRED AND SIXTY ONLYDescription of goods:Credit available with ENERGY SAVING ELECTRONIC LAMPBy sight payment by acceptance ART. NO FCL-22, 22W, 1040PC USD3.50/PCby negotiat

21、ion by deferred payment atART. NO FCL-32, 32W, 1040PC USD5.50/PCagainst the documents detailed hereinCIF SHANGHAIand beneficiarys drafts for 100 % of the invoice value at SIGHT Packing:on BANKOF OF CHINA, HANGZHOU BRANCH40PCS/ CTN, IN STRONG EXPORT CTNSFOB CFR CIF or other termsDocuments required: (

22、marked with )1. () Signed Commercial invoice in 5 copies indication L/C No. and Contract No.2. () Full set of clean on board ocean Bill of Lading made out TO ORDER and ()blank endorsed, marked “freight” ( ) collect /()prepaid Notify Applicant3. ( ) Air Waybill showing “freight( )to collect / ( )prep

23、aid ( ) indicating freight amount” and consigned to4. ( ) We normal issued by consigned to5. () Insurance Policy / Certificate in 2 copies for 110% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transport

24、ation / ( )Over Land transportation () All risks, war risk.6. () Packing List in 4 copies indication gross and net weights for each package and packing conditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indica

25、ting the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. () Certificate of Quality in 2 copies issued by ( )manufacturer / ( )public recognized surveyor / () by the Inspection and quarantine organization.9. ( ) Beneficiarys Certified copy of cable / telex dispa

26、tched to the accountees within_ hours after shipment advising ( ) nameof vessel / ( )flight No. / ( )wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.11.( ) Shipp

27、ing Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents.12.( ) Other documents, if any.Additional Instructions:1.( ) All banking charges outside opening bank are for beneficiarys account.2.( ) Documents must be presented within days after t

28、he date of issuance of the transport documents but within the validity of this credit.3.( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4.( ) Both quantity and amount _% more or less are allowed.5.( ) Prepaid freight drawn in excess of L/C amount is accept

29、able against presentation of original charges voucher issued by( ) Shipping Co / Air Line / or its agent.6.( ) All documents to be forwarded in one cover, unless otherwise stated above7.( ) Other terms, if any.Account No. with BANK OF CHINA, HANGZHOU BR. (name of bank)Transacted by: DAFA TRADING CO.

30、 卢华 (Applicant: name signature of authorized person)Telephone No: 0571- (with seal)三、根据信用证及相关资料制单信用证一FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-Date of Issue 31C: 08/02/08Expiry *31 D: Date 04/04/30

31、Place CHINAApplicant *50: JAMES BROWN AND SONS2116 N W 21 STREETMIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SI

32、GHT FOR FULL INVOICE VALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMINEW YORK Partial Shipments 43P: NOT ALLOWEDPort of loading 44E: SHANGHAI Port of discharge 44F: MIAMI U.S.A.Latest Date of Ship. 44C: 04/04/15Descript. of Goods 45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO.

33、JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: 12PAIRS PER CARTONTRADE TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO 08JB558 Documents required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+SIGNED COMMERCIAL I

34、NVOICE IN ONE ORIGINAL AND THREE COPIES+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.Additional Cond. 47A:1. A HANDING FEE OF USD 80.00

35、WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.2. INSURANCE TO BE EFFECTED BY BUYER.3. ALL DOCUMENTS MUST BE IN ENGLISH.4. ALL DOCUMENTS INDICATING THIS L/C NUMBER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUINGBANK IS FOR BENEFICIARYS ACCOUNT.Presentation Pariod 48

36、: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.相关资料：发票号码：08HY34-95 发票日期：2008年3月31日提单号码：COSSHM 提单日期：2008年4月10日 船名：DONG FENG V. 5615W 装箱：140 FCL CY/CY，集装箱号：TRIU 封号：-0，产地证号：JS/08/08HY8765 产地证日期：2008年4月7日商品编号：4823.2900， 海运费：USD3500.00 生产厂家：吴江

37、制靴厂 净重：22.00KGS/CTN 毛重：24.50KGS/CTN 尺码：（584640）CM/CTN议付银行：中国银行苏州分行唛头：J B A S 08JB558 MIAMI, FL NO.1-520 MADE IN CHINA1回答问题：请回答本信用证项下提单的SHIPPER、CONSIGNEE和NOTIFY PARTY各是谁？此信用证是否允许分批装运和转运？答：提单的SHIPPER是：JIANGSU HAO YUE TRADING CO，12 HONGQI ROAD，SUZHOU, CHINA提单的CONSIGNEE是：TO ORDER提单的NOTIFY PARTY是：JAMES B

38、ROWN AND SONS, 2116 N W 21 STREET,MIAMI FL.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JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA商业发票COMMERCIAL INVOICEMessrs: (1)JANMES BROWN AND SONSInvoice No.:08HY34-952116 N W 21 STREETInvoice Date:31 MAR., 2008MIAMI FL. 33142, U. S. A.Credi

39、t No.:NBM-Credit Date:08 FEB., 2008Terms of Payment:(3) BY L/CExporter: (2) JIANGSU HAO YUE TRADING COTransport details: (4)12 HONGQI ROADSEA FREIGHTSUZHOU, CHINAFROM SHANGHAI TO MIAMI U.S.AMarks & NosDescription Of GoodsQuantityUnit PriceAmount(5)FISHING BOOTS(6)CFR MIAMI FL.J B A S08JB558ART.NO.(7

40、)(8)(9MIAMI, FLJB7022640PAIRSUSD15.00USD39600.00NO. 1-520JB7033600PAIRSUSD12.00USD43200.00MADE IN CHINATOTAL:6240PAIRSUSD82800.00SAY U. S. DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.(10)ALL DETAILS ARE AS PER S/C NO. 08JB558.TOTAL PACKED IN 520CARTONS.TOTAL GROSS WEIGHT: 12740.00KGS.PACKING: 12P

41、AIRS PER CARTON.L/C NO.: NBM-江苏好跃贸易公司（章） JIANGSU HAO YUE TRADING CO张大虞（章）3把装箱单填写完整：江 苏 好 跃 贸 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA装箱单PACKING LISTMessrs: (1)JANMES BROWN AND SONSInvoice No.:08HY34-952116 N W 21 STREETInvoice Date:31 MAR., 2008MIAMI FL. 33142, U. S. A.Exporter:JIA

42、NGSU HAO YUE TRADING COTransport details: 12 HONGQI ROADSEA FREIGHTSUZHOU, CHINAFROM SHANGHAI TO MIAMI U.S.A件号Ctn. Nos.件数Quantity货 名Description of goods 净 重Net weight毛 重Gross weight尺 码Measurement(3) FISHING BOOTS(2)22kgs24.5kgs(58*46*40)1-220220ctns2640pairs, Art. No. JB7024840.00kgs5390.00kgs23.478

43、M3221-520300ctns3600pairs, Art. No. JB7036600.00kgs7350.00kgs32.016M3(4)520CTNS, 6240PAIRS11440.00KGS12740.00KGS55.494M3SAY FIVE HUNDRED TWENTY CARTONS ONLY.(5) L/C NO. NBM江苏好跃贸易公司（章） JIANGSU HAO YUE TRADING CO张大虞（章）4填写产地证：1. Exporter: (1)Certificate No.JS/08/08HY8765JIANGSU HAO YUE TRADING CO12 HON

44、GQI ROADCERTIFICATE OF ORIGINSUZHOUCHINAOF2. Consignee: (2)JAMES BROWN AND SONSTHE PEOPLES REPUBLIC OF CHINA2116 N W 21 STREETMIAMI FL. 33142U S A 3. Means of transport and route (3)5. For certifying authority use onlyFROM SHANGHAI TO MIAMI U. S. A. BY VESSEL4. Country / region of destination(4) U.

45、S. A.6. Marks & Nos.7. Number and kind of packages; Description of goods8. H. S. Code9. Quantity10. Numbers and(6) (7)Date of Invoice(5)FIVE HUNDRED AND TWENTY (520) 4823.29006240PAIRS(8)J B A SCARTONS OF FISHING BOOTS08HY34-9508JB558L/C NO. NBM31 MAR., 2008MIAMI, FL*NO. 1-520MADE IN CHINA 11. Decla

46、ration by the exporter12. CertificationThe undersigned hereby declares that the above details and state-It is hereby that the declaration by the exporter is correct.ments correct, that all the goods were produced in China and that they comply with the Rules of Origin of the peoples Republic of 苏州市贸促

47、会（商会）（章）China江苏好跃贸易公司（章）JIANGSU HAO YUE TRADING CO袁媛（手签）方芳（手签）SUZHOU 04 APR., 2008SUZHOU 07 APR., 2008Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority5把汇票填写完整：凭 (1)信用证 第 号Drawn underREPUBLIC NATIONAL BANK OF MIAMI, MIAMI,L/C No.(2

48、) NBM-日期Dated(3) 08 FEB., 2008支取Payable with interest % per annum 按年息 付款号码汇票金额 中国苏州年 月 日No.08HY34-95Exchange for(4) USD82800.00Suzhou China(5) 15 APR. 2008见票日 后（本 汇 票 之 副 本 未 付）付 交At(6) *sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of (7)BANK OF CHINA, SUZHOU

49、 BRANCHThe sum(8) SAY U. S. DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.款已收讫Value received此致To:江苏好跃贸易公司（章） JIANGSU HAO YUE TRADING CO(9) REPUBLIC NATIONAL BANK OF MIAMI(10)张大虞（章）NEW YORK信用证二ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCHSEQUENCE OF TOTA

50、L *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/09/10014DATE OF ISSUE 31C: EXPIRY *31D: DATE PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA AVE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 8265.00POS. / NEG. TOL. (%) 39A: 05/05AVAILABLE WITH/BY *41D: BANK OF CHINA, SHANGHAI BRANCHBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD *LARNAKAPARTIAL SHIPMENT 43P: ALLOWE