单证复习2015解读

1、浙江海洋学院萧山科技学院国际商务单证教程复习题（答案）一 根据合同审核信用证：一、审证题（请根据合同审核信用证）1合同：上海大华外贸有限公司SHANGHAI DAIHUA FOREIGN TRADE CO., LTD.No. 941 Jiaozhou Road Sha nghai ChinaTo:销售确认书SALES CONFIRMATIONJAMES BROWN INCNo.:SJ2012-JB02304-310 FINCH STREETDate:20 MAR. 2012TORONTOCANADAThe un dersig ned Sellers and Buyers have agreed

2、 to close the follow ing tra nsacti on accord ing to the terms and con diti ons stipulated below:Art. No.Name of commodity and specificationsQuantityUnit PriceAmountTR5234VALVE SEAT INSERT3000PCSCIF TUSD5.00/PCORONTOUSD15000.00TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY.Time of shipment: On or

3、 before 15 JUN 2012Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60Loadi ng port and destination: From SHANGHAI to TORONTOPacking: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.Insurance: To be effected by the Sellers at 110 perce nt of the in voice value coveri ng all risks as perICC dated 0

4、1/01/2009.Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft withtrans-shipme nt and partial shipme nts allowed, to reach the Sellers before30 APR. 2012men ti oning relative S/C n umber rema ining valid for n egotiati onin China un til the15th days after the

5、 shipme nt validity.The Buyer:JAMES BROWN INC.James BrownSignatureThe Seller:Shanghai Daihua Foreign Trade Co., Ltd. 王鸿 签署Please return one copy for our file2国外开来的有错误的信用证：FROM: THE ROYAL BANK OF CANADA, TORONTO TO: BANK OF CHINA, SHANGHAI BRANCH27:Sequence of Total1/140A:Form of Documentary CreditIR

6、REVOCABLE20:Documentary Credit NumberRBC-T-1242031C:Date of Issue12042931D:Date and Place of Expiry120630 IN CANADA50:ApplicantJAMES BROWN INC304-310 FINCH STREETTORONTO, CANADA59:BeneficiarySHANGHAI DAIHUA FOREIGN TRADE CORP.NO. 941 JIAOZHOU ROADSHANGHAI, CHINA32B: Currency Code, AmountCAD15000,004

7、1C:Available WithBy ANY BANK IN CHINABY NEGOTIATION42C:Draft atAT 15 DAYS AFTER SIGHTFOR FULL INVOICE V ALUE42D: DraweeTHE ROYAL BANK OF CANADATORONTO43P: Partial ShipmentsALLOWED43T: TransshipmentALLOWED44E: Port of loadingSHANGHAI, CHINA44F: Port of dischargeVANCOUVER, CANADA44C: Latest Date of Sh

8、ipment12060945A:Description of GoodsVALVE SEAT INSENT46A:Documents Required+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ROY AL BANK OF CANADA AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD BEAR THE FOLLOWING CLAU

9、SES: WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK TO BE EFFECTED BY THE SELLERS AT 130 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AS PER ICC DATED 1/1/1982+PACKING LIST IN TRIPLICATE+CERTIFICATE OF ORIGI

10、N 3 COPIES71: ChargesALL BANKING COMMISSION AND CHARGES OUTSIDE CANADA ARE FOR THE ACCOUNT OF BENEFICIARY48: Presentation Period12 DAYS AFTER THE ISSUANCE OF B/L DA TE BUT WITHIN THE V ALIDITY O THE CREDIT49: ConfirmationWITHOUT78: Instructions to Paying/ Accepting/ Negotiation BankTHE NEGOTIATION B

11、ANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF DRAFTS AND DOCUMENTS ORDER WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK 经审核，信用证上的错误有：1到期地点错（ 31D ） 按照合同信用证应该是装运后 15 天在中国到期，应改为： 120630 IN CHINA 。 2受益人名称错（ 50

12、 ）按照合同，受益人名称应该是： SHANGHAI SHENHUA FOREIGN TRADE CO., LTD. 。 3信用证币制错（ 32B ）按照合同，应该是美元 USD ，应改为： USD15000,00 。 4汇票期限错（ 42C ）按照合同，应该是即期议付信用证，应改为：DRAFT AT SIGHT 。5目的港错（ 44F）按照合同，目的港是多伦多，不是温哥华，应改为：TORONTO, CANADA 。6装运日期错（ 44C ）按照合同，最迟装运日是 1208 年 6 月 15 日，应改为： 120615。 7货物描述错（ 45A ）品名是： VALVE SEAT INSENT ，

13、贸易术语不能省略，也不可以省略诸如合同号码等合 同上规定要显示的内容。应改为： VALVE SEAT INSENT, CIF TORONTO, AS PER CONTRACT NO SJ2012-JB02 。8提单份数错（ 46A 第 1 条）一般情况下提单应该是“整套”，也就是FULL SET或3/3 SET，应改成：FULL SET ORIGINAL 或 3/3 SET ORIGINAL 。9保单加成错（ 46A 第 3 条） 按照合同，保险金额是发票金额的110%，应改成 AT 110 PERCENT OF THE INVOICEVALUE 。10交单期错（ 48） 合同规定交单期是 1

14、5 天，应改为： 15 DAYS 。、根据信用证及相关资料制单FROM: REPUBLIC NA TIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-12007678Date of Issue31C: 12/02/08ExpiryApplicant*31 D: Date 12/04/30 Place CHINA*50: JAMES BROWN AND SONS 2116 N W 21 STREE

15、T MIAMI FL.33142, U.S.A.Beneficiary*59: JIANGSU HAO YUE TRADING CO 12 HONGQI ROAD SUZHOU, CHINAAmount*32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at42C: DRAFTS AT SIGHTFOR FULL INVOICE V ALUEDrawee42A: REPUBLIC NA TIONAL BANK OF

16、MIAMINEW YORKPartial Shipments43P: NOT ALLOWEDPort of loading44E: SHANGHAIPort of discharge44F: MIAMI U.S.A.Latest Date of Ship.44C: 12/04/15Descript. of Goods45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIR ART. NO. JB703, 3600PAIRS USD 12.00 PER PAIR PACKING: 12PAIRS PER CARTON TRADE

17、TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO 12JB558Documents required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “ FREIGHTPREPAID” AND NOTIFY APPLICANT+SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES+ SIGNED PACKING LIST IN ONE OR

18、IGINAL AND THREE COPIES +MANUALL Y SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTUREROR THE PRODUCER IN ONE ORIGINAL AND ONE COPYAdditional Cond.47A:1. ALL DOCUMENTS INDICATING THIS L/C NUMBER. Details of Charges 71B: ALL BANKING CHARGES AND E

19、XPENSES OUTSIDE THE ISSUING BANK IS FOR BENEFICIARY S ACCOUNT Presentation Pariod 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT其他相关资料：发票号码： 12HY34-95 提单号码： COS120410SHM 船名： DONG FENG V . 5615W 集装箱号： TRIU3568032 产地证号： JS/12/12HY8765 商品

20、编号： 4823.2900 ， 生产厂家：吴江制靴厂 毛重： 24.50KGS/CTN 议付银行：中国银行苏州分行 唛头： J B A S 12JB558MIAMI, FL NO.1-520MADE IN CHINA发票日期： 2012 年 3 月 31 日 提单日期： 2012 年 4月 10 日装箱：1 X 40 FCL CY/CY,封号： 199345-0，产地证日期： 2012 年 4月 7 日 海运费： USD3500.00 净重： 22.00KGS/CTN尺码：(58 X 46 X 40) CM/CTN法人代表：张大仁(1)回答问题：SHIPPER、CONSIGNEE 和 NOTI

21、FY PARTY 各是谁？此信请回答本信用证项下提单的 用证是否允许分批装运和转运？答：提单的 SHIPPER 是： JIANGSU HAO YUE TRADING CO 提单的 CONSIGNEE 是： TO ORDER提单的 NOTIFY PARTY 是： JAMES BROWN 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

22、INVOICEMessrs:(1)JANMES BROWN AND SONS2116 N W21 STREETInvoice No.: 12HY34-95Invoice Date: 31 MAR., 2012Credit No.: NBM-12007678Credit Date: 08 FEB., 2012Terms of Payment: (3) BY L/CExporter:(2)JIANGSU HAO YUE TRADING CO12 HONGQI ROADSUZHOU, CHINATransport details:SEA FREIGHTFROM SHANGHAI TO MIAMI U

23、.S.AMIAMI FL. 33142, U. S. A.Marks & NosDescription Of GoodsQuantityUnit PriceAmount(5)FISHING BOOTS(6)CFR MIAMI FL.J B A S08JB558ART.NO.(7)(8)(9MIAMI, FLJB7022640PAIRSUSD15.00USD39600.00NO. 1-520JB7033600PAIRSUSD12.00USD43200.00MADE IN CHINATOTAL:6240PAIRSUSD82800.00SAY U. S. DOLLARS EIGHTY TWO THO

24、USAND EIGHT HUNDRED ONLY (10)ALL DETAILS ARE AS PER S/C NO. 12JB558.TOTAL PACKED IN 520CARTONS.TOTAL GROSS WEIGHT: 12740.00KGS.PACKING: 12PAIRS PER CARTON.江苏好跃贸易公司（章）JIANGSU HAO YUE TRADING CO张大仁（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 LIST(1)Invoice No.:

25、12HY34-95Invoice Date: 31 MAR., 2012Messrs:JANMES BROWN AND SONS2116 N W21 STREETMIAMI FL. 33142, U. S. A.Exporter:JIANGSU HAO YUE TRADING CO12 HONGQI ROADSUZHOU, CHINATransport details: (2)SEA FREIGHTFROM SHANGHAI TO MIAMI U.S.A22kgs24.5kgs(58*46*40)cms4840.00kgs5390.00kgs23.478M 36600.00kgs7350.00

26、kgs32.016M 311440.00KGS12740.00KGS55.494M 3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(5)(6)(7)(4)1-220221-520(8)12pairs220ctns2640pairs, Art. No. JB702300ctns3600pairs, Art. No. JB703520CTNS, 6240PAIRSSAY FIVE HUNDRED TWENTY CARTONS ONLY(9) L/

27、C NO. NBM12007678（10）江苏好跃贸易公司（章）JIANGSU HAO YUE TRADING CO张大仁（章）3把汇票填写完整：凭Drawn underREPUBLIC NA TIONAL BANK OF MIAMI , LC NO:日期(2) NBM-12007678Dated 2012-02-08 (3)支取 Payable with interest % per annum 按年息付款号码匚票金额中国苏州年 月 日No邮仲4)日哺曙啡票之ST2狀未0寸)(5付严咲China 2012-4-15At* (6) sight of this FIRST of Exchange

28、 ( Second of exchangebeing unpaid) Pay to the order of BANK OF CHINA, SUZHOU BRANCH (7)SAY US DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY. (8)款已收讫Value received此致To:REPUBLIC NATIONAL BANK OF MIAMIJIANGSU HAO YUE TRADING CO., LTDMIAMI USA.(9)张大仁(章)(10)一 根据合同审核信用信：一、审证题(请根据合同审核信用证)1.买卖双方签订的合同如下：上海茂

29、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.: SH2012X82681 WORDFORD STREET,Date: 26 AUG., 2012LONDONUNITED KINGDOMThis sales con tract is made betwee n the sellers and buyers whereby the seller agree to

30、sell and the buyers agree to buy the un derme nti oned goods accord ing to the terms and con diti ons stipulated below :Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00ART. NO.HX88600PCSUSD16.30/PCUSD9780.00ART. NO. HE21720PCSUSD18.50/PCU

31、SD13320.00TOTAL:1920PCSUSD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in words SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY Packing24Pc in one Ctn, total packed in 80Ct ns.DeliverySea freight from Shan ghai to London allow ing partial shipme nts and tran sshipme n

32、tShipping Mark EASTERN /2012X826/LONDON/NO.1-80Time of Shipment On or before 15 Oct., 2012Terms of Payment By 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts at sight to ope n and to reach the seller before 05 Sep., 2008 and to rema in valid for negotiation in

33、China until the 15th days after the foresaid time of the shipment. The L/C must men ti on this con tract n umber. All banking charges outside U.K are for A/C of the ben eficiary.Insurance To be effected by the sellers for 110 pct of the in voice value coveri ng all risks and war risk of In stitute C

34、argo Clause (A)Documents required1 . Signed in voice in triplicate2 . Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3 . In sura nee policy in duplicate4 . Packing list in triplicate5 . Certificate of Orig in in duplicate issued by a releva nt authorityThe Bu

35、yerEaster n Trading Compa nyWhuit Brow nSig natureThe SellerShanghai Maolin Trade Co., Ltd.张大鹏签署进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDONCREDIT NUMBER: LOD128095DATE OF ISSUE: 2012.09.01EXPIRYDATE AND PLACE: DATE 2012.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD S

36、TREET,LONDONUNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADECORP.NO.97 MAOMING NAN ROADSHANGHAI P. R. OF CHINAAMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS A VAILABLE WITH ANY BANK BY NEGOTIATION DRAFTSAT 30 DAYSAFTER SIGHT FOR FULL INVOICE V ALUE DRAWN ON US

37、PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDONLATEST SHIPMENT DA TE: 2012.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO.H666600PCSUSD15.50/PCUSD9300.00ART. NO.HX88600PCSUSD16.30/PCUSD9780.00ART. NO.HE21720PCSUSD18.00/PCUSD12960.

38、00TOTAL: 1920PCSUSD32040.00AS PER CONTRACT NO. SH2012X806DOCUMENTS 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 A CERTIFYING THAT THE GOODS ARE OF CHIN

39、ESE ORIGIN ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO W AREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FORAT LEAST 110 PCT OF CIF V ALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT IMMEDIATEL Y AFTER SH

40、IPMENT 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 ：EASTERN2012X826LONDONNO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE V ALIDITY OF THE CREDITCONFI

41、RMATION: 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 THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL R

42、EMIT 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 2012年 10 月 30日，而信用证为年 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 THIRTYTHOUSAND FOUR HUNSRED ONL 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

43、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。 & 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，应该为SH2012X826。10. 根据合同，保险险别是一切险和战争险，信用证错为一切险。11. 合同上的交单期为提单后15 天，而信用证错为 10 天。12. 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 溢短装幅度。2012TWO5%二）、根据信用证及相关资料制单ISSUING BANK: CYPRUS POPU

44、LAR BANK LTD, LARNAKA ADVISING BANK: BANK OF CHINA, SHANGHAI BRANCHSEQUENCE OF TOTAL FORM OF DOC. CREDIT DOC. CREDIT NUMBER DATE OF ISSUE EXPIRYAPPLICANTBENEFICIARYAMOUNTPOS. / NEG. TOL. (%)AVAILABLE WITH/BYDRAFT AT DRAWEEPARTIAL SHIPMENT TRANSSHIPMENT PORT OF LOADING*27: 1/1*40A: IRREVOCABLE*20: 18

45、6/13/1001431C: 130105*31D: DATE 090228 PLACE CHINA*50: LAIKI PERAGORA ORPHANIDES LTD., 020 STRATIGOU TIMAGIA A VE., 6046, LARNAKA,CYPRUS*59: SHANGHAI GARDEN PRODUCTSIMP. AND EXP. CO., LTD27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINA*32B: CURRENCY USD AMOUNT 8265.0039A: 05/05*41D: BANK OF CHINA, SHANGHAI

46、 BRANCHBY NEGOTIATION42C: AT SIGHTFOR FULL INVOICE V ALUE*42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKA43P: ALLOWED43T: ALLOWED44E: SHANGHAI PORTPORT OF DISCHARGE LATEST DATE OF SHIP. DESCRIPT. OF GOODS44F: LIMASSOL PORT44C: 13021345A: WOODEN GARDEN PRODUCTSAS PER S/C NO 12SGP1201 CFR LIMASSOL PO

47、RTDOCUMENTS REQUIRED46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT+PACKING LIST IN TR

48、IPLICATE SHOWING PACKING DETAILS SUCH AS CARTON NO AND CONTENTS OF EACH CARTON+CERTIFICATE STAMPED AND SIGNED BY BENEFICIARY STA TING THAT THE ORIGIAL INVOICE AND PACKING LIST HA VE BEEN DISPA TCHED TO THE APPLICANT BY COURIER SERVISE ONE DAY BEFORE THE SHIPMENT+SHIPPING ADVICE TO THE CYPRUS INSURAN

49、CE COMPANY ON THE FAX NO 29125312 SHOWING THE OPEN POLICY NO 13-1203614 AND ALL SHIPPING DETAILSADDITIONAL COND. 47A: + EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THE COUNTRY OF ORIGIN OF THE GOODS PACKING LIST TO CERTIFY THISDETAILS OF CHARGES71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR T

50、HEACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE V ALIDITY OF THE CREDITCONFIRMATION *49: WITHOUTINSTRUCTION78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THE C

51、REDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULD INCLUDE YOUR UID NUMBER AND THE ABA CODE OF THE RECEIVING BANK其他相关资料：发票号码： 13SHGD3029 提单号码： SHYZ132234 集装箱号码： FSCU3214999 1x20 FCL, CY/CY发票日期： 2013 年 2 月 2 日 提单日期： 2013 年 2 月 12 日 集装箱封号： 1295312船名： LT DIAMOND ， V. 021W木花架， WOODEN FLOWER STANDS

52、, H.S.CODE: 44219090.90,QUANTITY : 350PCS, USD9.90/PC, 2PCS/箱,共 175 箱。纸箱尺码：66*22*48CMS, 毛重：11KGS/箱，净重：9KGS/箱。木花桶， WOODEN FLOWER POTS,H.S.CODE： 44219090.90,QUANTITY : 600PCS, USD8.00/PC, 4PCS/箱,共 150 箱。纸箱尺码：42*42*45CMS, 毛重：15KGS/箱，净重：13KGS/箱。法人代表：陈燕燕唛头： L. P. O. L.186/13/10014MADE IN CHINANO.1-3251回答

53、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： 2013 年 1 月 5 日 最后装运日： 2013 年 2 月 13 日 有效期： 2013 年 2 月 28 日到期地点：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 请将汇票填写完整:BILL OF EXCHANGE信用证第L/C No. (2) 186/13/10014Drawn under CYPRUS POPULAR BANK LTD, LARNAKAAt(7)kkkkkksight of this FIRST of Exchange ( Second of exchange金额

54、日期Dated(3)05 JAN., 2013支取 Payable with interest % per annum按年息付款号码(4)汇票金额中国上海年月日No.13SHGD3029Exchange for (5)USD8，265.00Shanghai China(6)16 FEB., 2013见票日后（本汇票之副本未付）付交being unpaid) Pay to the order of (8)BANK OF CHINA, SHANGHAI BRANCHThe sum(9) SAY U. S. DOLLARS EIGHT THOUSAND TWO HUNDRED AND SIXTY F

55、IVE ONLY款已收讫Value received上海园林用品进出口有限公司（章）SHANGHAI GARDEN PRODUCTS I/E CO LTD（10）陈燕燕（章）此致To:LIKICY2NXXXCYPRUS POPULAR BANK LTDLARNAKA3 请将提单做完整:Shipper (2)SHANGHAI GARDEN PRODUCTSIMP. AND EXP . CO., LTD.B/L No.: (1)SHYZ132234 承运人Carrier德威集装箱货运有限公司DE-WELL CONTAINER SHIPPING CO. LTD.Consignee(3)TO ORDER OF SHIPPEROCEAN BILL OF