信用證審核練習(xí)1

精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有信用證審核練習(xí).上海申華進(jìn)出口公司在和國(guó)外客戶(hù)達(dá)成一筆出口玩具的合同后，收到客戶(hù)寄來(lái)的票據(jù)一張，試根據(jù)示例回答下列問(wèn)題：(1)此項(xiàng)合同中規(guī)定的付款方式是什么？⑵這是一張什么票據(jù)？⑶出口人將通過(guò)什么途徑獲得票款？⑷出口人應(yīng)于何時(shí)發(fā)運(yùn)合同項(xiàng)下的貨物？JORGEEITNER 1082SACHIELAWFORDSeptember12,2006 5-39110PAYTOTHEShanghaiShenHuaLmp.&Exp.Coporation5,960.00ORDEROFUS$THESUMOFFivethousandninehundredandsixtyonlyU.S.DOLLARSBANKOFBOSTONLougeEITNERLougeEITNER:0000390:837385936896895.試將下列短文譯成中文:精品文檔精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有ADVANTAGEANDDISADVANTAGEOFCOLLECTIONThemostunsatisfactoryfeatureoftheD/Pfromoftransactionisthepossibilityofthebuyerorthisbankerrefusingtohonorthedraftandtakeuptheshippingdocuments,especiallyatatimewhenthemarketisfalling.Insuchacase,thesellermaynotreceivehispayment,althoughheisstilltheownerofthegoods.UnderD/Pmethod,beforemakingpayment,thebuyercannotgetdocumentsoftitletothegoodsandtakedeliveryofthegoods.Theownershipofthegoodsstillremainsinthehandsoftheseller.Ifthebuyerdishonorsthedraft,thesellercansellthegoodstoothers.InthecaseofpaymentbyD/A,thefurtherdifficultyarisesthat,onthebuyeracceptingthedraft,thedocumentsoftitlewillbesurrenderedtohim.Hence,ifthebuyergoesbankruptorbecomesinsolventbeforethepaymentbyD/PorD/A,unlessthebuyerisofunquestionableintegrityorofthereisaspecialrelationbetweenthesellerandthebuyer.ItisfarbetterfortheexportertouseL/CratherthanD/PorD/A.However,undercertaincircumstancesorfor精品文檔就在這里

各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有

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certainpurposes,paymentbyD/PorD/Aisstilldeemednecessary,forinstance:(1)Forimplementationofforeigntradepolicy,especiallyforthepromotionoftradewithdevelopingcountries.(2)Forpromotionofexports,especiallytopushthesaleofournewproductsanddifficultsellcommodities.(3)Forpromotionoftradewiththesmallenterprisesbythegrantingcreditstothem.(4)Forsimplifyingproceduresofpaymentwhiledoingbusinesswithaffiliatedcorporations..案例分析某公司出售一批貨物給香港商人，成交條件為CIF香港,付款條件是付款交單見(jiàn)票后30天(口"at30daysaftersight)付款,出口商在合同規(guī)定的裝運(yùn)期限內(nèi)將貨物裝船后，開(kāi)立遠(yuǎn)期匯票，連同商業(yè)發(fā)票和已裝船海運(yùn)提單委托中國(guó)銀行通過(guò)港商指定的某代收銀行收取貨款.5天后，出口商所交貨物安全運(yùn)抵香港,

精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有由于當(dāng)時(shí)該商品行市看好，港商憑信托收據(jù)（TrustReceipt）向代收行借出提單,提取貨物并將部分貨物出售.不料，由于同類(lèi)商品大量抵港,致使貨價(jià)迅速下跌，港商隨即以出口商所交貨物有質(zhì)量問(wèn)題為由，在匯票到期時(shí)拒絕付款，你認(rèn)為出口商應(yīng)該如何處理并請(qǐng)說(shuō)明理由。.根據(jù)下列圖示用文字說(shuō)明即期付款交單（D/Patsight）的結(jié)算流程：委托人（出口人） 付款人（進(jìn)口人）|寄單銀行代收銀行寄單銀行.根據(jù)下列圖示用文字說(shuō)明遠(yuǎn)期付款交單 （D/Paftersight）的結(jié)算流程:委托人（出口人）付款人（進(jìn)口人）委托人（出口人）付款人（進(jìn)口人）寄單銀行代收銀行寄單銀行精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有.根據(jù)下列圖示用文字說(shuō)明承兌交單（D/A）的結(jié)算流程:委托人（出口人）付款人（進(jìn)口人）委托人（出口人）付款人（進(jìn)口人）寄單銀行代收銀行寄單銀行.根據(jù)下列表格中的內(nèi)容，按照不同的跟單托收條件分別填寫(xiě)承兌承兌日，付款日和交單日。交易合同中規(guī)定的托收條件代收銀行向進(jìn)口商提示匯票和單據(jù)的日期進(jìn)口商在匯票上作出承兌的日期進(jìn)口商向代收銀行支付票款的日期代收銀行向進(jìn)口商提交貨運(yùn)單據(jù)的日期D/Patsight8月8日D/Pat30daysaftersight8月8日D/Aat30daysaftersight8月8日.信用證條款翻譯(l)Availablebybeneficiary'sdraftsatsighttogetherwiththefollowingdocumentsbearingourcredittogetherwiththefollowingdocumentsbearingourcredit精品文檔就在這里各類(lèi)專(zhuān)業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊(cè)，應(yīng)有盡有number.(2)Alldraftsdrawnunderthiscreditmustcontaintheclause“DrawnunderBankof creditNo date ”(3)SignedcommercialinvoiceinquintuplicateindicatingApplicant'sImportLicenceNo- aswellasthiscreditnumber.(4)Fullsetofcleanonboardoceanbillsofladingmadeouttoshipper'sorder,endorsedtoorderofBankofChinaSingaporeBranchmarket”Freightprepaid”andnotifytheaboveapplicant.(5)Marineinsurancepoliciesorcertificatesinnegotiablefromfor110%ofCIFinvoicevaluecoveringAllRisksandWarRisks