第七章国际结算单据及其审核练习题

1、精品资料可修改ISSUING BANKSEQUENCE OF TOTALFORM OF DOC.CREDITDOC. CREDITNUMBERDATE OF ISSUEEXPIRYAPPLICANTBENEFICIARYAMOUNTAVAILABLE WITH/BYDRAFTS AT.DRAWEE第七章国际结算单据及其审核题目名称制议付单证基本要求请根据提供的信用证的内容制作信用证指定的议付单证。模板商业发票 装箱单 海运提单 普惠制厂地证 汇票相关说明商品资料：包装：10PCS PER CARTON单位毛重：15.40KGS/CTN单位净重：13.00KGS/CTN单位尺码：60x40x50

2、 CM/CTN其它资料：发票号码：SH25586 ,汇票号向发票号发票日期：2003-4-20船名：DAFENG V3336提单号码：SH223545提单日期：2003-5-15汇票出票日期：2003-5-20产地证日期地点：HAIKOU, HAINANAPR. 20, 2003ISSUE OF A DOCUMENTARY CREDITTHE ROYAL BANK, TOKYO1 / 1IRREVOCABLEJST-AB1220030405DATE 20040615 PLACE CHINAWAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA,

3、 JAPANMAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINACURRENCY USD AMOUNT 10300.00BANK OF CHINA BY NEGOTIATIONDRAFTS AT SIGHT FOR FULL INVOICE VALUETHE ROYAL BANK,TOKYOPARTIAL SHIPMTSALLOWEDTRANSSHIPMENTALLOWEDLOADING IN CHARGEHAIKOU PORT, CHINAFOR TRANSPO RT TO OSAKA PORT, JAPANLATEST SHIPMEN

4、T20030531GOODS DESCRIPT.LADIES GARMENTS AS PER S/C NO.SHL553PACKING:10PCS/CTNART NO.QUANTITYUNIT PRICESTYLE NO. ROCOCO1000 PCSUSD 5.50STYLE NO.ROMANTICO1000 PCSUSD 4.80CIF OSAKASHIPPING MARK: ITOCHU/OSAKA/NO,1-200DOCS REQUIRED* 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADEOUT TO ORDE

5、R OF SHIPPER AND BLANK ENDORSED AND MARKED "FREIGHT PREPAID ” NOTIFY APPLICANT(WITH FULL NAME AND ADDRESS).* ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD.* INSURANCE POLICY OR CERTIFICATE IN 2 FOLD ENDORSED IN BLANK,FOR 110PCT OF THE INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES (A),THE IN

6、STITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFTS.* CERTIFICATE OF ORIGIN GSP FORM A IN 1 ORIGINAL AND 1 COPY.* PACKING LIST IN 5 FOLD.ADDITIONAL COND1. T.T. REIMBURSEMENT IS PROHIBITED2. THE GOODS TO BE PACKED IN EXPIRT STRONG COLORED CARTONS.3. SHIPPING MAR

7、KS:ITOCHUOSAKANO,1-200DETAILS OFALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENTCHARGESCOMMISSION, ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATIONDOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OFPERIODSHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATIONWITHOUTINSTRUCTIONSTHE NE

8、GOTIATIONBANK MUST FORWARD THE DRAFTS AND ALLDOCUMENTS BY REGISTERED AIRMAIL DIRECT TO U.S. IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS INORDER,WEWILL REMIT THE PROCEEDS AS INSTRUCTEDBY THENEGOTIATING BANK.COMMERCIAL INVOICETo:Invoice No.:InvoiceDate:S/C No.:From:To:Letter of C

9、redit No.:Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountTOTAL:SAY TOTAL:PACKING LISTTo:Invoice No.:Invoice Date:S/C No.:From:To:Letter of Credit No.:Date of Shipment:Marks andNumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.TOTAL

10、:SAY TOTAL:1. Shipper Insert Name, Address and Phone2. Consignee Insert Name, Address and PhoneB/L No.中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALPort-to-Port or Combined TransportBILL OF LADING3. Notify Party Insert Name, Address and Phone(It is agreed that no

11、responsibility shall attsch to the Carrier or his agents for failure to notify)RECEIVED in external apparent good order and condition except as4. Combined Transport *Pre - carriage by5. Combined Transport*Place of Receipt6. Ocean Vessel Voy. No.7. Port of Loading8. Port of Discharge9. Combined Trans

12、port *Place of Deliveryother-Wise noted. The total number of packages or unites stuffedin thecontainer,The description of the goods and the weights shown in this Bill of Lading areFurnished by the Merchants, and which the carrier has no reasonable meansOf checking and is not a part of this Bill of L

13、ading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sigNed against the delivery of the shipment and whereupon anyotheroriginalBills of Lading shall be void. The Merchants

14、agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the backHereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Ladi

15、ng.Marks & Nos.Container / Seal No.No. of Containers or PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurement's Use Only (Not part of This B/L Contract)Description of Contents for Shipper10. Total Number of containers and/or packages (in words)Subject to

16、 Clause 7 Limitation11. Freight & ChargesRevenue TonsRatePerPrepaidCollectEx. Rate:Prepaid atPayable atPlace and date of issueTotal PrepaidNo. of Original B(s)/LTSigned for the Carrier, COSCO CONTAINER LINESDeclared Value ChargeLADEN ON BOARD THE VESSELDATEBYORIGINAL1.Goods consigned from (Expor

17、ter's business name, address, country)Reference No.GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORM ATHEPEOPLE'SREPUBLIC OF CHINAIssued in(country)See Notes overleaf2.Goods consigned to (Consignee's name, address, country)3.Means of transpo

18、rt and route (as far as known)4.For official use9.Gross5.Item6.Marks and7.Number and kind of packages; description of goods10.Numbernumbernumbers ofpackages11. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.8.Origin criterion

19、(see Notes overleaf)weightor otherquantityand date ofinvoices12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods werePlace and date, signature and stamp of certifying authority凭Drawn Under日期Date号码Nduced in(country)a

20、nd that they comply with the origin requirements specified for thosegoods in the Generalized System of Preferences for goods exported toPlace and date, signature and stamp of authorized signatoryBILL OF EXCHANGEIrrevocable不可撤销信用证L/C No.JST-AB12支取 Payable With interest %按息付款汇票金额南京Exchange forNanjing日

21、后（本汇票之副本未彳付交见票sight of this FIRSTof Exchange(Second ofatExchangeBeing unpaid) Pay to the order of金额the sum of此致To(Authorized Signature)答案：MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINACOMMERCIAL INVOICETo:WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANFrom:HAIKOU PORT, CHINALette

22、r of Credit No.:JST-AB12Invoice No.:SH25586InvoiceAPR.20,2003Date:S/C No.:SHL553To: OSAKA PORT, JAPANMarks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountCIF OSAKA PORT, JAPANITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTICOPAKED IN CARTONS ,10PC

23、S EACH, TOTAL 200CTNS.1000PCS1000PCSUSD5.50USD4.80USD5,500.00USD4,800.00TOTAL:2000 PCSUSD10,300.00SAY TOTAL: SAY U.S. DOLLARS TEN THOUSAND THREE HUNDRED ONLY.MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINAPACKING LISTTo:WAV GENEAL TRADING CO., LTDInvoice No.:SH255865-18 ISUKI-CHOHAKI, OSAKA,

24、JAPANInvoice Date:APR.20, 2003S/C No.:SHL553From:HAIKOU PORT, CHINATo: OSAKA PORT, JAPANLetter of Credit No.:JST-AB12Date of Shipment:MAY.15,2003Marks andNumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.ITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTI

25、CO1000PCS1000PCS100CTNS100CTNS15.40KGS/CTN15.40KGS/CTN13.00KGS/CTN13.00KGS/CTN0.12CBM/CTN0.12CBM/CTNTOTAL: 2000PCS 200CTNS 3080.00KGS2600.00KGS24.00CBMSAY TOTAL: TWO HUNDRED CARTONS ONLY.1. Shipper Insert Name, Address and PhoneMAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINA2. Consignee Inser

26、t Name, Address and PhoneTO ORDER OF SHIPPER3. Notify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)B/L No.SH223545中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALPort-to-Port

27、 or Combined TransportBILL OF LADINGWAV GENEAL TRADING CO., LTD 5-18 ISUKI-CHOHAKI, OSAKA, JAPANRECEIVED in external apparent good order and condition except as otherWise noted. The total number of packages or unites stuffed in the container,4. Combined Transport *Pre - carriage by5. Combined Transp

28、ort*Place of Receipt6. Ocean Vessel Voy. No.7. Port of LoadingDAFENG V3336HAIKOU PORT, CHINA8. Port of Discharge9. Combined Transport *OSAKA PORT, JAPANPlace of DeliveryThe description of the goods and the weightsshown in this Bill ofLading areFurnished by the Merchants, and which the carrier has no

29、 reasonable meansOf checking and is not a part of this Bill of Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sigNed against the deliveryof the shipment and whereupo

30、n anyotheroriginalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the backHereof, please read carefully).*Applicab

31、le Only When Document Used as a Combined Transport Bill of Lading.Marks & Nos.Container / Seal No.No. of Containers or PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementITOCHUOSAKANO.1-200200CTNSLADIES GARMENTSCLEAN ON BOARDFREIGHT PREPAID3080.00KGS24.00M

32、3's Use Only (Not part of This B/L Contract)Description of Contents for ShipperSubject to Clause 7 Limitation10. Total Number of containers and/or packages (in words)SAY TWO HUNDRED CARTONS ONLY.11. Freight & ChargesDeclared Value ChargeRevenue TonsRatePerPrepaidCollectEx. Rate:Prepaid atHAI

33、KOUPayable atPlace and date of issueMAY ,15.2003 HAIKOUTotal PrepaidNo. of Original B(s)/LTHREESigned for the Carrier, COSCO CONTAINER LINESBYLADEN ON BOARD THE VESSELDATEORIGINALReference No.I.Goods consigned from (Exporter's business name, address, country)MAXFINE TRADING CO.,LTDNO.2, LONGKUN

34、ROAD,HAIKOU,CHINAGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)2.Goods consigned to (Consignee's name, address, country)WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANFORM ATHEPEOPLE'SREPUBLIC OF CHINAIssued in (country)See Notes overleaf3.Means of transport and route (as far as known)FROM HAIKOU PORT, CHINA TO OSAKA PORT, JAPAN BY VESSEL4.For official use5.Itemnumber16.Marks and numbers of packagesITOCHUOSAKANO,1-2007.Number and kind of packages; description of goodsTWO HUNDRED (200) CTNS OFLADIES GARMENTS*8.Origin criter