第七章-國際結算單據(jù)及其審核練習題

1、精選優(yōu)質文檔-傾情為你奉上第七章 國際結算單據(jù)及其審核題目名稱制議付單證基本要求請根據(jù)提供的信用證的內容制作信用證指定的議付單證。模板商業(yè)發(fā)票裝箱單海運提單普惠制產地證匯票相關說明商品資料：包裝：10PCS PER CARTON單位毛重：15.40KGS/CTN單位凈重：13.00KGS/CTN單位尺碼：60x40x50 CM/CTN其它資料：發(fā)票號碼：SH25586，匯票號同發(fā)票號發(fā)票日期：2003-4-20船名：DAFENG V3336提單號碼：SH提單日期：2003-5-15匯票出票日期：2003-5-20產地證日期地點：HAIKOU, HAINAN APR. 20, 2003 ISSU

2、E OF A DOCUMENTARY CREDITISSUING BANKTHE ROYAL BANK, TOKYOSEQUENCE OF TOTAL1 / 1FORM OF DOC. CREDITIRREVOCABLEDOC. CREDIT NUMBERJST-AB12DATE OF ISSUEEXPIRYDATE PLACE CHINAAPPLICANTWAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANBENEFICIARYMAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,C

3、HINAAMOUNTCURRENCY USD AMOUNT 10300.00AVAILABLE WITH/BYBANK OF CHINA BY NEGOTIATIONDRAFTS AT.DRAFTS AT SIGHT FOR FULL INVOICE VALUEDRAWEETHE ROYAL BANK,TOKYOPARTIAL SHIPMTSALLOWEDTRANSSHIPMENTALLOWEDLOADING IN CHARGEHAIKOU PORT, CHINAFOR TRANSPORT TOOSAKA PORT, JAPANLATEST SHIPMENTGOODS DESCRIPT.

4、60;LADIES GARMENTS AS PER S/C NO.SHL553PACKING:10PCS/CTNART NO. QUANTITY UNIT PRICESTYLE NO. ROCOCO 1000 PCS USD 5.50STYLE NO.ROMANTICO 1000 PCS USD 4.80CIF OSAKASHIPPING MARK: ITOCHU/OSAKA/NO,1-200DOCS REQUIRED  *3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER O

5、F 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 INSTITUTE WAR

6、 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 MARKS: ITOCHUOSA

7、KANO,1-200DETAILS OF CHARGESALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSION, ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIODDOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION WITHOUT INSTRUCTIONSTHE NEGOTIAT

8、ION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO U.S. IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.COMMERCIAL INVOICETo:Invoice No.:Invoice Date:S/C No.:From:To: Letter of

9、 Credit 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 and NumbersNumber and kind of package Description of goodsQuantityPackageG.WN.WMeas

10、.TOTAL:SAY TOTAL: 1. Shipper Insert Name, Address and Phone B/L No. 中遠集裝箱運輸有限公司COSCO CONTAINER LINES TLX: 33057 COSCO CNFAX: +86(021) 6545 8984 ORIGINAL2. Consignee Insert Name, Address and Phone Port-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent g

11、ood order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,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 t

12、his 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 sig-Ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void

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

14、ort Bill of Lading.3. 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)  4. Combined Transport *5. Combined Transport* Pre carriage by Place of Receipt 6. Ocean Vessel Voy. No.7.

15、Port of Loading 8. Port of Discharge9. Combined Transport * Place of DeliveryMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurement        Description of Contents

16、for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 Limitation11. Freight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value Charge     Ex. Rate:Prepaid atPayable atPlace and date of issu

17、e    Total PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINES T LADEN ON BOARD THE VESSEL DATEBY  ORIGINAL1.Goods consigned from (Exporter's business name, address, country)Reference No.GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORI

18、GIN(Combined declaration and certificate)2.Goods consigned to (Consignee's name, address, country)FORM AIssued inTHE PEOPLE'S REPUBLIC OF CHINA(country)See Notes overleaf3.Means of transport and route (as far as known)4.For official use5.Item num-ber6.Marks and numbers of packages7.Number an

19、d kind of packages; description of goods8.Origincriterion(see Notes overleaf)9.Grossweightor otherquantity10.Numberand date ofinvoices11. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.12.Declaration by the exporterThe unders

20、igned hereby declares that the above details and statements are correct, that all the goods wereproduced in(country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to -Place and date, signature and stamp of certi

21、fying authority-Place and date, signature and stamp of authorized signatoryBILL OF EXCHANGE憑Drawn Under不可撤銷信用證Irrevocable L/C No.JST-AB12日期Date支 取 Payable With interest%按息付款號碼No.匯票金額Exchange for南京Nanjing見票at日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay

22、 to the order of金額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, JAPANInvoice No.:SH25586Invoice Date:APR.20,2003S/C No.:SHL553From:HAIKOU PORT, CHINATo: OSAKA PORT, JAPANLetter o

23、f Credit No.:JST-AB12Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountCIF OSAKA PORT, JAPANITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTICOPAKED IN CARTONS ,10PCS EACH,TOTAL 200CTNS.1000PCS1000PCSUSD5.50USD4.80USD5,500.00USD4,800.00TOTAL: 20

24、00 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., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANInvoice No.:SH25586Invoice Date:APR.20, 2003S/C No.:SHL553From:HAIKOU PORT, CHINATo:OSAKA PORT

25、, JAPANLetter of Credit No.:JST-AB12Date of Shipment:MAY.15,2003Marks and NumbersNumber and kind of package Description of goodsQuantityPackageG.WN.WMeas.ITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTICO1000PCS1000PCS100CTNS100CTNS15.40KGS/CTN15.40KGS/CTN13.00KGS/CTN13.00KGS/CTN0

26、.12CBM/CTN0.12CBM/CTNTOTAL:2000PCS200CTNS3080.00KGS2600.00KGS24.00CBMSAY TOTAL: TWO HUNDRED CARTONS ONLY.1. Shipper Insert Name, Address and Phone B/L No. MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINASH中遠集裝箱運輸有限公司COSCO CONTAINER LINES TLX: 33057 COSCO CNFAX: +86(021) 6545 898

27、4 ORIGINAL2. Consignee Insert Name, Address and PhoneTO ORDER OF SHIPPER Port-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,The description of the

28、 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 Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the origi

29、nal Bills of Lading must be surrendered and endorsed or sig-Ned against the delivery of the shipment and whereupon any other originalBills 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 Billof Lading.SE

30、E clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3. Notify Party Insert Name, Address and Phone (It is agreed that no responsibility shall attsch to the Carrier or his

31、agents for failure to notify) WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPAN 4. Combined Transport *5. Combined Transport* Pre carriage by Place of Receipt 6. Ocean Vessel Voy. No.7. Port of Loading DAFENG V3336HAIKOU PORT, CHINA8. Port of Discharge9. Combi

32、ned Transport * OSAKA PORT, JAPANPlace of DeliveryMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurement ITOCHUOSAKANO.1-200 200CTNS  LADIES GARMENTSCLEAN ON BOARDFREIGHT PREPAID 3080

33、.00KGS  24.00M3  Description of Contents for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 LimitationSAY TWO HUNDRED CARTONS ONLY.11. Freight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value Ch

34、arge     Ex. Rate:Prepaid atPayable atPlace and date of issue  HAIKOU MAY ,15. 2003 HAIKOU Total PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINES THREE LADEN ON BOARD THE VESSEL DATEBY  ORIGINAL1.Goods consigned fr

35、om (Exporter's business name, address, country)Reference No.MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINAGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)2.Goods consigned to (Consignee's name, address, country)FORM AWAV GENEAL TRADING CO.,

36、 LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANIssued inTHE PEOPLE'S REPUBLIC OF CHINA(country)See Notes overleaf3.Means of transport and route (as far as known)4.For official useFROM HAIKOU PORT, CHINA TO OSAKA PORT, JAPANBY VESSEL5.Item num-ber6.Marks and numbers of packages7.Number and kind of packages; description of goods8.Origincriterion(see Notes overleaf)9.Grossweighto