综合训练
项目训练四：根据合同审核信用证，并根据信息制作单据。
SALES CONTRACT
BUYER： JAE＆SONS PAPERS COMPA NY NO．ST05-0l6
203 LODIA HOTEI，OFFICE 1546，DONG-GU， DATE：AUGUST
BUSAN，KOREA SIGNED AT：NANJING CHINA
SELLER：WONDER INTERNATIONAL COMPANY LIMITED
,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINA
This Contract is made by the Seller；whereby the Buyers agree to buy and the Seller agrees to sell the under—mentioned commodity according to the terms and conditions stipulated below：
1、COMMODITY：UNBLEACHED KRAET LINEBOARD．
UNIT PRICE：／PER METRIC TON,CFR BUSAN KOREA
TOTAL QUANTITY：l00METRIC TONS，±10％ ARE ALLOWED．
PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE
2、TOTAL VAIUE：USD39,(SAY THIRTY NINE THOUSAND
ONLY.***10％ MORE OR LESS ALLOWED．)
3、PACKING：To be packed in strong wooden case(s)，suitable for long distance ocean transportation．
4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording：“KEEP AWAY FROM MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016
BUSAN KOREA
5、TIME OF SHIPMENT：BEFORE OCTOBER
6、PORT OF SHIPMENT：MAIN PORTS OF CHINA
7、PORT OF DESTINATION：BUSAN KOREA
8、INSURANCE：To be covered by the Buyer after shipment． Terms)
9、DOCUMENT：
+Signed invoice indicating LC NO and Contract No．
+Full set(3/3)of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid”made out to order blank endorsed notifying the applicant.
+Packing List/Weight List indicating quantity/gross and net weight．
+Certificate of Origin．
+No solid wood packing certificate issued by manufacturer．
10、OTHER CONDITIONS REQD IN LC：
+All banking charges outside the opening bank are for beneficiary's a/c．
+Do not mention any shipping marks in your L/C．
+Partial and transshipment allowed．
20 August,2005.：：The last date of L/C opening、11REMARKS BANK OF KOREA LIMTED．BUSAN
SEQUENCE OFT0TAI， *27：l/l
IRREVOCABLE：FORM OF DOC. CREDIT *40 A．
DOC. CREDIT NUMBER * 20：S 100-108085
DATE OF ISSUE 3l C：
EXPIRY *31 D：DATE PLACE APPLICANT'S COUNTRY
APPLICANT *50 ：JAE&SONS PAPERS COMPANY
203 LODIA HOTEL OFFICE ,BUSAN,KOREA
BENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITED
，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINA
AMOUNT *32 B：CURRENCY HKD AMOUNT 39,
AVAILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATION
DRAFTS AT… 42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COST
DRAWEE 42 A：BANK OF KOREA LIMITED,BUSAN
PARTIAL SHIPMENTS 43 P：NOT ALLOWED
TRANSSHIPMENT 43 T：NOT ALLOWED
LOADING IN CHARGE 44A： MAINPORTS OF CHINA
FOR TRANSPORT TO 44 B：MAIN PORTS OF KOREA
LATEST DATE OF SHIP. 44 C： 2005103l
GOODS 45 A：
+COMMODITY ：UNBLEACHED KR AET LINEBOARD．
U／P：HKD ／MT
TOTAL：100MT±10% ARE ALLOWED．
PRICE TERM：CIF BUSAN KOREA
COUNTRY OF ORIGIN： PACKNG：STANDARD EXPORT PACKING
SHIPPING MARK：ST05—016 BUSAN KOREA
DOCUMENTS REQUIRED 46 A：
1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACT
2、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TO
ORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT.
3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／GROSS AND NET WEIGHTS
4、CERTIFICATE OF ORIGIN IN 3 COPIES
ADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TO
US IN ONE LOT BY COURIER/SPEED POST．
DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNING
BANK ARE FOR BENEFICIARY'S ACCOUNT
PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21
DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY
OF THE CREDIT
CONFIRMATION *49：WITHOUT
INSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WTTH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.
SUBJECT ICC PUBLICATION 500：SEND TO REC. INFO. 72．
经审核信用证存在如下问题：
补充信息：
1、9月10日装箱，每箱毛重51KGS/CTN，50KGS/CTN，CTN；唛头WI05-016
/BUSAN KOREA/
2、同日签发号码为WI05-0l6的发票
3、9月12日向南京商务局申领原产地证书，并当日获得编号为05-866888证书
4、9月16在南京装上SULONG 船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL
5、于9月18日提交中国银行南京分行议付
项目训练五：根据合同审核信用证，并根据信息制作单据。
SHANGHAI TEXTILES IMP．&EXP．CORP．
27 ZHONGSHAN ROAD，SHANGHAI，CHINA
TEL：86-21- FAX：86-21-
SALES CONFIRMATION
No．：ST0603 1l
Date：Aug．15，2006
TO：SUPERB AIM (HONGKONG)LTD．
FUNGLEE COMM BLDG．KOWLOON，HONGKONG
We hereby confirm having sold to you the following goods on terms and conditions
as stated below．
NAME OF COMMODITY：textile
SPECIFICATION：Twill 2／1 108x54／20x20 59”
PACKING：Packed in cartons of ten meters
QUANTITIY：Total 10,000 meters
UNIT PRICE：USD per meter CIFC H．K．2TOTAL AMOUNT：USD 540,
(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONLY．)
SHIPMENT：During Oct．／Nov．2006 from Shanghai to . with partial shipments permitted.
INSURANCE：To be covered by the seller for 110％ of total invoice value against
all risk and war risks as per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.
PAYMENT：The buyer should open through a bank acceptable to the seller an irrevocable L／C payable at 30 days after B／L date to reach the seller 30 days before the month of
th
shipment valid for negotiation in China until the 15 day after the date of shipment. REMARKS：Please sign and retum one copy for our file．
The Buyer： The Seller：
Alice SHANGHAI TEXTILES IMP．&EXP．CORP．
HONGKONG＆SHANGHAI BANKING CORPORATION
QUEENS ROAD CENTERAL，P．O．BOX 64，H．K．
TEL：822一1111 FAX：810一1112
Advised through：Bank of China，Shanghai Branch，NO．CN3099／714
：（1）Oct．2，2006（在装运月份前信用证开到卖方，在10月份之前） H．K．
nd DATE
To：SHANGHAI TEXTILES IMP&EXP CORPORATION
27 ZHONGSHAN ROAD，SHANGHAI, CHINA
Applicant：SUPERB AIM (HONGKONG) LTD．
（2）RM．450 FUNGLEE COMM BLDG．KOWLOON，HONGKONG
，Dear Sirs
We hereby open our irrevocable L／C No．CN3099／714 in your favour for a sum not exceeding about （3）HKD540, (SAY （4）HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at （5）30 days after sight（AFTER B/L DATE）accompanied by the following documents：
1．Signed commercial in voice in 6 copies．
2．Packing List in quadruplicate．
3．（6）2／3 clean on board B／L（3/3，或者 FULL SET） made out to order notify the above mentioned applicant and marked （7）“Freight Collect”（FREIGHT PREPAID）
（8）October 3 1，2006（NOV，30）．From Shanghai to Hongkong
st dated not later than
partial shipment are （9）not permitted.
4．Insurance policy in 2 copies covering All Risks and War Risks for（10）150％invoice Value as per the relevant ocean marine cargo clauses of the PICC dated 1981／01／01．
5．Certificate of Origin issued by China Council for the Promotion of International Trade．
（11）6．A certificate issued by the beneficiary and countersigned by buyer'S representative Mr． Jeremiah，his signature must be verified by opening bank，th certifying the quality to conform to sample submitted on 7June,2006．（传说中的软条款，删去）DESCRIPTION OF GOODS：
Textile．twill 2／1 108x54／20x20 59”，Total 10 000 meters，Packed in cartons of ten meters，USD per meter CIFC .2SPECIAL INSTRUCTIONS：
(1)Shipping advice to be sent by fax to the applicant immediately after the shipment stating Our L／C No．，shipping marks，name of vessel，goods description and amount as well as the bill of lading No．and date．A copy of such advice must accompany the original documents presented for negotiation．
(2)（12）1／3 clean on board B／L（最好不要，前面是提交全套）sent to applicant by DHL within 24 hours after shipment．
(3) We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented （13）at our counter（不应该在开证st行到期，可以改成：AT NEGOTIATING BANK）（14）on or before Oct．3l，2006．（应该是装运月后15天之内交单）
(4) The negotiating bank is kindly requested to forward all documents to us (HONGKONG&SHANGHAI BANKING CORPORATION QUEEN'S ROAD CENTERAL， 64，.)in one lot
by airmail．
It is subject to the Uniform Customs and Practice for Documentary Credit (1993) Revision，International Chamber of Commerce Publication No．500．
Yours faithfully
For HONGKONG&SHANGHAI BANKING CORPORATION
经审核信用证存在如下问题：
补充信息：
1、9月10日装箱，125打装一箱，每箱毛重42KGS/CTN，38KGS/CTN，CTN；
2、同日签发号码为518001-06的发票，合同号为06EWC3558001
3、9月11日当地投保并取得保单，在目的地当地保险代理人:ABC CO.,
4、9月12日向上海商务局申领原产地证书，并当日获得编号为03-800888证书
5、9月15在上海装上SUNAN 船只，提单于9月16上海签发，集装箱号为CESU8976835,SEAL NO. 3777
6、于9月17日提交中国银行上海分行议付
根据合同审核信用证 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同
进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: EXPIRYDATE AND PLACE: DATE PLACE . APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. MAOMING NAN ROAD SHANGHAI P. R. OF CHINA
AMOUNT: (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @PC ART. 600PCS @PC ART. NO. HE21 720PCS @PC TOTAL: 1920PCS AS PER CONTRACT DOCUMENTS 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 CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A) *SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT 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：EASTERN
允许 With 5.总值 option 6.包装 Packing 7.唛头 AT BUYER'S OPTION. Shipping Marks 8.装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH 题目要求和说明 销售合同 SALES CONTRACT 卖方 DESUN TRADING CO.,LTD. 编号NO.: SHDS09027 SELLER: 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., 日期DATE: APR.03, 2009 SHANGHAI CHINA 地点 SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET , TORONTO, CANADA 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 溢短装，由卖方决定 More or less of shipment allowed at the sellers SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY Total Value DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.
题目要求和说明 销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS09027 日期DATE: APR.03, 2009 地点SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET , TORONTO, CANADA 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 允许 With 10% 溢短装，由卖方决定 More or less of shipment allowed at the sellers’ option 5. 总值 Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY . 6. 包装 Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS. 7. 唛头 Shipping Marks AT BUYER'S OPTION. 8. 装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH
练习1：已知陶瓷餐茶具合同 SALES CONFIFMATION S/C NO.:SHHX98027 DATE:03-APR-98 The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONS ADDRESS:14TH FLOOR KINGSTAR MANSION, 676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET, TORONTO,CANADA TO BE PACHED IN CARTONS OF 1 SET EACH ONLY. TOTAL:1639 CARTONS PORT OF LOADING & DESTINATION:FROM:SHANGHAI TO:TORONTO TIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT ALLOWED TERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT. INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981. Confirmed by: THE SELLER THE BUYER HUAXIN TRADING CO.,LTD MANAGER 赵建国 (signature) (signature)
操作题（合同条款拟定） １．请为中国大米制作含下列内容的合同条款： 品名：中国大米 规格：不完善颗粒不超过17% 杂质不得超过1% 水分不得超过15% 数量：1000公吨，溢短装5%，由卖方选择 包装：麻袋装，每袋约100公斤，以毛作净 Commodity & specification: Chinese Rice Broken grains (Max.) 17% Admixture (Max.) 1% Moisture(Max.)15% Quantity :1000 metric ton 5% more or less at seller’s option Packing: packed in gunny bags of 100kgs each Gross for net 2．根据下列成交条件签订出口合同，在空白合同中填写相关条款 交易条件如下： 上海龙华贸易有限公司（LONGHUA TRADING CO．，LTD．10TH FLOOR LONGHUA MANSION，56 FUXIN RD．，SHANGHAI CHINA与加拿大TBS公司（TMES BROWN&SONS CO．，LTD．#604-610JALAN STREET，TORONTO，CANADA）就陶瓷餐具经过几个回合的交易磋商，就各项交易条件达成共识，概括如下： 成交价格条件：HX3018两套装一纸箱，HX2016，HX4015和HX5014一套一纸箱，共1639纸箱 装货/装运条件：自中国上海经海运至加拿大多伦多港，装运期为2007年4月。允许分批和转船 保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海洋运输货物险中的水渍险和战争险 付款条件：不可撤销即期信用证付款 合同号：SHHX07027 合同日期：2007年4月3日 SALES CONFIRMATION （1）NO．：SHHX 07027 （2）DATE：April 3,2007 （3）THE SELLER：LONGHOA TRADING CO.,LTD ADDRESS：10TH FLOOR LONGHUA MANSION，56 FUXIN RD．，SHANGHAI CHINA （4）THE BUYER：TMES BROWN&SONS CO．，LTD． ADDRESS：#604-610JALAN STREET，TORONTO，CANADA
根据下述合同内容审核信用证并指出不符之 处。36分 -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN
一、根据下述合同内容审核信用证，并指出不符之处。（36分） 1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.） 2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ） 3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES） 4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W） 5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用 证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG） 6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00） 7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING） 8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008） 9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS） 10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED） 11、合同用的是CFR术语，信用证要求受益人提交保险单不符 12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符 13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT） 二、根据买方订单及相关资料缮制形式发票（24分）
根据下述合同内容审核信用证，并指出不符之处 Exercise 1 Sales Contract The Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER No. SD080215 SHANGHAI, CHINA The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJ DHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below: Shipping Mark: A.E. CHITTAGONG Time of Shipment: During May, 2008 Loading Port and Destination: From Shanghai to Chittagong Partial Shipments and Transshipment: Allowed Insurance: To be effected by the buyer Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE 信用证 SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE: 31C: FEBRUARY 24, 2008 APPLICABLE RULES 40E: UCP LATEST VERTION DATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE 26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITED IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA AMOUNT 32B: CURRENCY HKD AMOUNT 9800.00
根据题中的合同审核下面的信用证，找不符点并拟写英文修改函。
ISSUE OF DUCUMENTARY CREDIT ISSUING BANK: METIAABANK LTD. FINLAND DOC. CREDIT FORM: REVOCABLE CREDIT UMBER: LRT0802457 DATE OF ISSUE: 080428 EXPIRY: DATE 080416 PLACE FINLAND APPLICANT:AKEKSANTERINK AUTO P. O. BOX 9, FINLAND BENEFICIARY: GUANGDONG LIGHT ELECTRICAL CO.LTD 52, DEZHENG ROAD SOUTH, GUANZHOU, CHINA AMOUNT: USD3648.00 (SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR HUNRED FOUR HUNDRED AND EIGHT ONLY) AVAILABLE WITH/BY: :ANY BANK IN ADVISING COUNTRY BY NEGOTIATION DRAFTS AT 20 DAYS 'SIGHT FOR FULL INVOICE VALUE PARTIAL SHIPMENT NOT ALLOWED TRANSSHIPMENT: ALLOWED LOADING IN CHANRGE: GUANGZHOU FOR TRANSPORT TO: HELSINKI SHIPMENT PERIOD AT THE LATEST MAY 30, 2008 DESCRIP. OF GOODS960PCS OF HALOGEN FITTING W500, USD6.8 PER PC AS PER SALES CONTRACT 08SG468001 00.22,4, 08 CIF HELSINKI DOCUMENTS REQUIRED *COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES *PACKING LIST IN 2 COPIES *FULL SET OF CLEAN ON BOARD MARINE Bll..LS OF LADING, MADE OUT TO ORDER, MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT (AS INDICATE ABOVE) *GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 120 PCT OF CIFVALUE. *SHIPPING ADVICE MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES, GROSS &NET WEIGHT,WESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACKT NO ... VALUE ..... . PRESENTATION PERIOD 6 DAYS AFTER INSSUANCE DATE OF SHIPPING DOCUMENT. CONFIRMATION WITHOUT
进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01 EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K. APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15 DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @USD15.50/PC USD9300.00 ART. NO.HX88 600PCS @USD16.30/PC USD9780.00 ART. NO. HE21 720PCS @USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00 AS PER CONTRACT NO.SH2008X806
题目要求和说明 销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS09027 日期DATE: APR.03, 2009 地点SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET , TORONTO, CANADA 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 允许 With 10% 溢短装，由卖方决定 More or less of shipment allowed at the sellers’ option 5. 总值 Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY . 6. 包装 Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.
No. SD080215 Date: Feb. 15, 2008 Signed at: Shan ghai, China 根据下述合同内容审核信用证，并指出不符之处 Exercise 1 Sales Con tract The Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA The Buyer: ALFAGA ENTERPRISE 28, IMAMGONJ DHAKA,BANGLADESH The undersigned Seller and buyer have agreed to close the following transactions according to the terms and con diti ons stipulated below: Pack ing: In Cartons Shippi ng Mark: A.E. CHITTAGONG Time of Shipment: During May, 2008 Loading Port and Destination: From Shanghai to Chittagong Partial Shipme nts and Tran sshipme nt: Allowed In sura nee: To be effected by the buyer Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15 th day after the month of shipme nt. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE 信用证 SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE: 31C: FEBRUARY 24, 2008 APPLICABLE RULES 40E: UCP LATEST VERTION
题目要求和说明
合同：SALES CONTRACT THE SELLER: SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068 DATE: , 2009 SIGNED AT: SHANGHAI,CHINA THE BUYER: NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUM This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Packing: IN CARTONS OF 50 PCS EACH Time of Shipment: DURING AUG. 2009 BY SEA Shipping Mark: AT SELLER’S OPTION LoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM Partial Shipment and Transshipment: ARE ALLOWED
Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981. Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT. SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE 张平LJSKOUT
第11章进出口合同的履行 单项选择题 1、所谓单证“相符”的原则，是指受益人必须做到（B ）。 A、单据与合同相符 B、单据和信用证相符 C、信用证和合同相符 D、修改后信用证与合同相符 2、进口“短卸报告”的签发者为（ A ） Ａ、船方Ｂ、港务局Ｃ、商检局Ｄ、海关 3、国外来证规定："针织布1000克，每克2美元；总金额为about 2000美元，禁止分批装运。"则卖方向银行支取金额最多应为（A ）美元。 A、2000 B、2200 C、2100 D、2150 4、托运人是凭（C ）向船公司换取正式提单。 A、托运单 B、装货单 C、收货单 5、.根据<2000年通则>的解释,在DES条件下买卖双方风险划分的界限在(C ) A.装运港船上 B.目的港船舷 C.目的港船上 D.目的港码头 6、信用证的汇票条款注明“drawn on us”，则汇票的付款人是（B）。 A.开证申请人 B.开证行 C.议付行 D.受益人 7、一份CIF合同下，合同及信用证均没有规定投保何种险别，交单时保险单上反映出投保了平安险，该出口商品为易碎品，因此（ D）。 A、银行将拒收单据 B、买方将拒收单据 C、应投保平安险加破碎险 D、银行应接受单据 8、L/C修改书的内容在两项以上者，受益人（A ）。 A、要么全部接受，要么全部拒绝 B、可选择接受 C、必须全部接受 D、只能部分接受 9、商业发票的抬头人一般是（ B ）。 A、受益人 B、开证申请人 C、开证银行 D、卖方 10、出口商委托货代向船运公司办理租船订舱，出口商须填写（B）。
A.海运货物运输合同 B.海运货物委托书 C.海运单 D.装货单 11.根据海关规定，进口货物的进口日期是指（ B）。 A.载货的运输工具申报的日期 B.向海关申报货物进口的日期 C.申报货物准予提取的日期 D.申报货物进入海关监管仓库的日期 12．进口商按合同规定开出信用证，( B ) A.应被视为已履行了支付贷款义务。 B.尚须开证银行付款后才能被认为已履行付款义务。 C. 没有履行合同义务 定舱委托书 又叫做海运委托书，托运单，一般都译为Booking Note，是出口贸易中需要用到的一种文书。对于出口企业（具备进出口贸易权的工厂，贸易公司等），定舱委托书一般由业务员制作，发给货代（一般船运公司只接受货代的定舱）让货代帮忙定舱，然后安排货物的运输。 13．在交易磋商过程中，有条件的接受，是( ) ①还盘的一种形式。②接受的一种形式。 14．卖方发盘限10日复到有效，9日下午收到买方复电要求减价并修改交货期，正研究如何答复时，次日上午又收到买方来电接受发盘，( ) ①于是，合同按卖方发盘条件达成。 ②此时，合同尚未达成。 15．中国粮油食品进出口总公司北京分公司向欧洲某客户出口一批食品，该公司于16日发盘，注明5—6月装船，19日复到有效。18日接对方来电称：“16日电接受，希望尽量在5月装船。”于是( ) ①这笔交易达成。②需经该公司确认后交易才能达成。 判断题 1、信用证修改申请只能由受益人本人提出。（×） 2、.在买卖合同签订后，凡遇到不可抗力事故，遭受事故的一方即可提出撤销合同。（×） 3、从议付行议付完毕，受益人可不受追索地取得货款。（×） 4、《UCP600》规定商业发票无须签字。（√） 5、凡迟于信用证有效期提交的单据，银行有权拒付。（√）
习题二：信用证审核 一、思考题： 1.何谓信用证？简述其一般流程。 2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？ 3.信用证方式的主要特点是什么？ 4.何谓“议付”？“议付”与“付款”有什么区别？ 二、操作题: 1.练习目的：学会阅读信用证 2.练习要求：根据下面的信用证范例找出下列内容： （1）信用证的种类 （2）信用证号码 （3）开证日期 （4）信用证的有效期 （5）信用证的到期地点 （6）开证申请人名称、地址 （7）受益人名称、地址 （8）开证行名称 （9）信用证金额及货币单位 （10）分批运输 （11）转运 （12）装运港（地）、目的港（地） （13）最迟装运期 （14）货名及规格 （15）价格术语 （16）交单期限 （17）信用证要求的单据 （18）信用证特别条款 信用证范例： JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03 MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001 FUNC HNHQP786
MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*** RECORD BASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N * BANQUE FRANCAISE DU COMMERCE EXTERIEUR * PARIS *(HEAD OFFICE) USER HEADER SERVICE CODE 103 BANK PRIORITY 113 MSG USER REF. 108 INFO. FROM CI 115 TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA (ICBKCNZJYYY) SEQUENCE OF TOTAL *27 : 1/1 FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909 DATE OF ISSUE 31C : 20030605 EXPIRY *31D :DATE 20030810 PLACE CHINA APPLICANT *50 : A AND D SA RUE DU CHEMIN VERT CENTRE DE GROS NO.102 AS0678 LESQUIN CEDEX FRANCE BENEFICIARY *59 : ZHEJIANG MACHINERY IMPORT & EXPORT CORPORATION, 350 WENHUI ROAD, HANGZHOU, ZHEJIANG, CHINA
BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: REVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DA TE OF ISSUE 31C: 20090825 DA TE AND PLACE OF EXPIRY*31D: DA TE 20090801 PLACE KOREA APPLICANT *50: PRIDE COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU BUSAN, KOREA BENEFICIARY*59: NINGBO WONDER LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NINGBO, CHINA AMOUNT *32B: CURRENCY EURO AMOUNT 50,000.00 A V AILABLE WITH/BY*41A: ANY BANK IN CHINA BY NEGOTIA TION DRAFTS A T…42C: 30 DA YS A T SIGHT FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS: 43P: NOT ALLOWED TRANSHIPMENT 43T: NOT ALLOWED LOADING IN CHARGE 44A: GUANGZHOU FOR TRANSPORTA TION TO 44B: BUSAN, KOREA LA TEST DA TE OF SHIPMENT 44C: 20091010 DESCRIPT OF GOODS 45A: COMMODITY: VITAMIN C UNIT PRICE : EURO500.00/MT TOTAL : 10MT+5% ARE ALLOWED PRICE TERM : CIF BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA DOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES INDICA TING L/C NO.&CONTRACT NO. ST05-016 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER. AND BLANK ENDORSED MARKED FREIGHT TO COLLECT AND NOTIFYING APPLICANT. 3. PACKING LIST IN 3 COPIES INDICA TING QUANTITY/GROSS AND NET WEIGHTS. 4. CERTIFICA TE OF ORIGIN IN 3 COPIES. ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY. PERIOD OF PRESENTA TION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DA YS AFTER THE DA TE OF SHIPMENT BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMA TION * 49: WITHOUT INSTRUCTIONS 78: WE HEREBY UNDERTAKE THA T DRAFTS DRA WN UNDER AND IN
请找出：1）信用证与合同不一致的地方。 2）影响信用证安全收汇的地方。 SALES CONFIRMATION S/C NO. 20406 DATED: AUG 5, 2003 SELLER: SHANGHAI SEWING MACHINE IMP. & EXP. CORPORATION BUYER: ABC COMPANY, P.O.BOX NO. 345. KUWAIT. COMMODITY AND SPECIFICATIONS: BUTTERFLY BRAND SEWING MACHINE JA-1 3-DRAWERS FOLDING COVER QUANTITY: 5000SETS, 5% MORE OR LESS AT SELLER’S OPTION PACKING: IN CARTONS OF ONE SET EACH UNIT PRICE: USD58.00 PER SET CFRC3% KUWAIT TOTAL VALUE: ABOUT USD290000.00 (SAY U.S.DOLLARS TWO HUNDRED NINETY THOUSAND ONLY) TIME OF SHIPMENT: DURING OCT./NOV. 2003 IN TWO EQUAL MONTHLY, FROM SHANGHAI TO KUWAIT BY STEAMER. ALLOWING TRANSHIPMENT. TRANSPORTED IN CONTAINER. INSURANCE: TO BE COVERED BY THE BUYER. TERMS OF PAYMENT: BY IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 15 DAYS BEFORE THE MONTH OF SHIPMENT AND REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER DATE OF SHIPMENT. REMARKS: THIS CONTRACT IS CONCLUDED THROUGH AGENT- ABDULLA COMPANY, KUWAIT.