国际贸易实务第十一章参考答案

国际贸易实务第十一章课后习题答案一、根据合同审核信用证，指出不符之处，并提出修改意见。不符点：1.31C开证日期不符，根据合同，开证日期应为090702之前；2．31D有效期不符，根据合同，有效期应为090915；3．31D到期地点不符，根据合同，到期地点应在中国；4．59受益人名称不符，受益人名称应为“SHANGHAIWILLTADINGCO.,LTD.”；5．32B信用证金额不符,根据合同，信用证金额应为USD91500.00；6．42C汇票付款期限不符,汇票付款期限应为“ATSIGHT”；7．42A汇票受票人有误,汇票受票人应为开证行（INGBELGIUMNV/SV(FORMERLYBANKBRUSSELSLAMBERTSA),GENT）或付款行，不应是开证申请人；8．43P应为允许分批装运；9．44E装运港不符，装运港应为“SHANGHAI”；10.44C最迟装运期不符,最迟装运期应为090831；11．45A品名不符，品名应为“WORKSHORTTROUSERS”；12.45A单价币别不符,单价币别应为“USD”，不应为“EUR”；13．45A贸易术语不符，贸易术语应为“CIF”，不应为“CFR”；14.45A合同号有误，应为WILL09068；15．46A提单运费项目应注明“FREIGHTPREPAID”,不应为“FREIGHTCOLLECT”；16．46A保险单的保险金额应为发票金额的“110PCT”,不应为“120PCT”；17．46A保险险别应为“ALLRISKSANDWARRISK”；18．71B所有费用由受益人负担不合理；19.48交单期应为装运日期后“15天”,不应是装运日期后“5天”。20.50申请人有误，应为NUBONNETERIEDEGROOTE，AUTOSTRADEWEG69090MEUEBELGIUM；二、根据已知资料缮制商业发票、装箱单、装船通知。ISSUER商业发票COMMERCIALINVOICEABCCO.Shanghai.No.11ChangchunRoad,ShanghaiTEL:TOALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111TEL:NO.DATE123QWEJuly28,2009TRANSPORTDETAILSS/CNO.L/CNO.SHIPMENTFROMSHANGHAIPORTTOSAID,EGYPTSUM356/09KLMU1234TERMSOFPAYMENTL/CATSIGHTMarksandNumbersNumberandkindofpackageQuantityUnitPriceAmountDescriptionofgoodsUSDCFRJEDDAH,EGYPTA.I.T.CSUM356/09SAIDC/NO.1-UPMEILINGBRANDCANNEDORANGEJAMPACKEDINSEAWORTHYCARTONS250GRAMPERCAN.12CANSINACARTON.4400CARTONSUSD6.55USD28820.00Total:4400CARTONSUSD28820.00SAYTOTAL:U.S.DOLLARTWENTYEIGHTTHOUSANDEIGHTHUNDREDANDTWENTYONLY.WEHEREBYDECLARETHATTHEABOVEDETAILSANDSTATEMENTSARETRUEANDCORRECT;THATALLTHEGOODSWEREPRODUCEDINCHINA.ABCCOMPANY,SHANGHAIISSUER装箱单PACKINGLISTABCCO.Shanghai.No.11ChangchunRoad,ShanghaiTEL:TOALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111TEL:INVOICENO.123QWEDATEAUG19,2009S/CNO.SUM356/09L/CNO.KLMU1234MarksandNumbersNumberandkindofpackageQUANTITYG.WN.WMeas.DescriptionofgoodsKGSCBMA.I.T.CSUM356/09SAIDC/NO.1-UPMEILINGBRANDCANNEDORANGEJAMPACKEDINSEAWORTHYCARTONS250GRAMPERCAN.12CANSINACARTON.EACHCARTON430.024TOTAL4400CARTONS17600.00KGS13200.00KGS105.6CBMTotal:TOTALPACKAGESINWORDSSAY:FOURTHOUSANDANDFOURHUNDREDCARTONSONLY.SHIPPINGADVICETO:ALOSMNYINTERNATIONALTRADECO.177ALHRAMSTREETSECONDFLOOR-G102AEGYPT12111INVOICENo.:123QWEL/CNo.:KLMU1234S/CNo.:SUM356/09DEARSIRS:WEHEREBYINFORMYOUTHATTHEGOODSUNDERTHEABOVEMENTIONEDCREDITHAVEBEENSHIPPED.THEDETAILSOFTHESHIPMENTARESTATEDBELOW.1COMMODITY:MEILINGBRANDCANNEDORANGEJAM2.NUMBEROFPKGS:PACKEDINSEAWORTHYCARTONS,250GRAMPERCAN.12CANSINACARTON,TOTAL4400CARTONS.3TOTALG.W:17600.00KGS4OCEANVESSEL:MOONRIVERV.9875DATEOFDEPARTURE:AUG.30,20096B/LNo.:COSU2991200297PORTOFLOADING:SHANGHAI,8DESTINATIONPORT:SAID,EGYPT9.ESTIMATEDDATEOFARRIVAL:10SHIPPINGMARKS:A.I.T.CSUM356/09SAIDC/NO.1-UPABCCOMPANY,SHANGHAI三、根据所给资料审核并修改已填制的汇票、提单、保险单。（一）汇票改错：1.DrawnUnder:后应为ROYALBANKOFNEWYORK2.信用证号应为DT905012/98765(二者选其一)3.开证日期应为APR.15,20094.汇票编号应为5.金额小写应为USD97，200.006.出票日期：不早于2009年57.汇票期限应为At30daysaftersight8.金额大写应为USDOLLARSNINETY-SEVENTHOUSANDTWOHUNDREDONLY9.受票人应为ROYALBANKOFNEWYORK10.出票人应为ABCLEATHERGOODSCO.,LTD.11.出票地点应为TIANJIN（二）海运提单改错：1.Consignee应为ToOrder2．PortofLoading应为TIANJIN3．PortofDischarge应为NEWYORK4．唛头中的目的港应为NEWYORK5．包装件数应为“500CARTONS”,不应是“5,000PCS”6．品名应为LeatherBags7．毛重应为2408KGS8．尺码应为21.70CBM9．大写件数应为SAYFIVEHUNDREDCARTONSONLY10.运费支付地点应为TIANJIN11．提单签发日期应为MAY15,200912.装船日期应为MAY15,2009（三）保险单改错：1.发票编号