国际贸易实务课程设计 - 图文

一、根据外销合同审核信用证:

题目要求和说明

题目名称 基本要求 下载模板 相关说明 信用证审核 根据提供的外销合同对信用证进行审核并提出改证要求 信用证审核结果 试根据AB44001出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。

售 货 确 认 书

SALES CONFIRMATION

卖方（Sellers）：

GUANGDONG FOREIGN TRADE IMP.AND EXP. CORPORATION 267 TIANHE ROAD GUANGZHOU,CHINA

Contract No.: Date： Signed at:

AB44001 FEB.12,2009 GUANGZHOU

买方（Buyers）：

A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET,HONGKONG

兹经买卖双方同意按下列条款成交：

The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below: 品名及规格 数量 单价 金额 Description Quantity Unit Price AMOUNT AIR CONDITIONER(HUALING FOBC2% GUANGZART NO. BRAND) 500PCS @HKD HOU P97811 KF-23GW 500PCS 1000.00 HKD 500000.00 ART NO. KF-25GW @HKD 10HKD 500000.00 P97801 00.00 1000PCS HKD 1000000.00 数量及总值均得有 %的增减，由卖方决定。 With 5 % more or less both in amount an quantity allowed at the seller?s option. 总值

Total Value: HKD 1000000.00(H. K. Dollars ONE MILLION ONLY) 包装

Packing: 1 PC PER CARTON

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货号 Art. No. 装运期

Time of Shipment: APR. 30,2009 装运口岸和目的地

Loading port & Destination: FROM GUANGZHOU TO DUBAI 保险由卖方按发票全部金额110%投保至 为止的 险。

Insurance: To be effected by sellers for 110% of full invoice value covering up to only. 付款条件：买方须于2009年3月10日前将不可撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必须注明允许分运及装运。 Terms of payment:

By Irrevocable, and Divisible Letter of Credit to be available by sight draft to reach the sellers before

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MAR.10,2009 and to remain valid for negotiation in China until the 15 day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed. 装船标记

Shipment Mark:A.B.C./DUBAI/NOSI-1000/MADE IN CHINA 开立信用证时请注明我成交确认书号码。

When opening L/C, please mention our S/C number. 备注

Remarks: THE CREDIT IS SUBJECT TO《UCP600》(2007 REVISION)

THE SELLER:

THE BUYER

ISSUE OF DOCUMENTARY CREDIT

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TO: BANK OF CHINA GUANGZHOU,CHINA

REVOCABLE DOCUMENTARY CREDIT NO.09-34985

FOR THE ACCOUNT OF A.B.C. TRADING CO, LTD., HONGKONG. 312 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS,

WE OPEN A REVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIGN TRADE IMP.AND EXP. CO. 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING USD980000.00(SAY HONGKONG DOLLARS NINE HUNDRED AND EIGHTY THOUSAND ONLY.) AVAILABLE BY THE BENEFICIARY?S DRAFT(S) AT 30 DAYS SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL

BANK

LTD.,

HONGKONG.

DOCUMENTARY

CREDIT

NO.

34985

DTAED

IST

MARCH,2009.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:

(1) MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB,FREIGHT AND INSURANCE COSTS SEPARATELY.

(2) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF APPLICANT AND MARKED FREIGHT PREPAID AND INSURANCE COSTS SEPARATELY.

(3) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1 JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBAI.

(4)CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE?S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:

AIR CONDITIONER(HUALING BRAND),500PCS KR-23GW AND 500 PCS KF-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,1PC/CARTON,@HKD1000.00,FOBC2% DUBAI VIA HONGKONG,PARTIAL SHIPMENT PROHIBITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30 APRIL,2009. EXPIRY DATE:15 APRIL,2009.IN PLACE OF OPENER FOR NEGOTIATION. OTHER TERMS AND CONDITIONS:

BENEFICIARY?S DECLARATION ON THE INVOICE THAT THE PRODUCTION COMPANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.

SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.

DOCUMENTS MUST BE PRESENTED WITHIN 6 DAYS AFTER SHIPPING DATE SHOW ON B/L,BUT WITHIN THE VALIDITY OF THE L/C.

DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.

SHIPPING MARKS:A.B.C./DUABI/NOSI-100/MADE IN CHINA

WE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAFT(S) DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT(S) SHALL BE DULLY HONOURED ON DUE PRESENTATION.

YOURS FAITHFULLY

NANYNG COMMERCIAL BANK LED.,HONGKONG

TH

TH

st

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答案：

信用证审核结果

信用证号 09-34985 合 同 号 AB44001 审证结果 1、信用证的性质不符合合同要求，应该为“irrevocable”。 2、受益人与合同不符，应为GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORATION，而不是GUANGDONG FOREIGN TRADE IMP.AND EXP.CO. 3、货币单位与合同不符， 应为HKD，而不是USD。 4、汇票的付款期限不符，应为即期，而不是见票30天。 5、付款人为开证人不妥，应为开证行。 6、信用证号码前后不符，应为09-34985，而不是34985。 7、发票要求标出FOB、运费和保费不妥，应删除标出保费和运费的要求。 8、合同为FOB，提单不应标“FREIGHT PREPAID”，应为 “FREIGHT COLLECT”。 9、商品型号与合同不符，应为KF-23GW，而不是KR-23GW。 10、分批运输规定与合同不符，应为ALLOWED，而不是PROHIBITED。 11、到期日不符合合同的要求，应为5月15日，而不是4月15日。 12、议付地在国外不妥，应改为国内广州。 13、唛头与合同不符，应为A.B.C. / DUBAI / NOSI-1000 / MADE IN CHINA，而不是A.B.C / DUABI / NOSI-100 / MADE IN CHINA。 14、FOB卖方不必投保，应删除提供保险单的条款。 15、交单时间太紧，应把6天改为15天或21天。

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二、出口合同签订：

题目要求和说明

题目名称 按客户来函制销售确认书 基本要求 根据下述资料和客户在交易磋商中的最后来函要求制作出口合同，要求格式清楚、条款明确、内容完整。 下载模板 合同03 相关说明 1. 国外客户资料： CARTERS TRADEING COMPANY,LLC P.O.BOX8935,NEW TERMINAL,LATA.VISTA,OTTAWA,CANADA TEL: 0081-1-4659220 FAX: 0081-1-4659213 2. 我方出口公司资料： 上海正朗商贸有限公司 SHANGHAI ZHENGLANG TRADING CO.,LTD. KANGYUAN 103#,SHANGHAI,P.R.CHINA TEL:021-47156194 021-47156193 FAX:46916196 3. 编号要求： 合同号：TH091412 4. 签订日期：09年3月30日 5. 保险： 投保一切险和战争险 6. 装运港： 中国上海。 7. 可分批装船和转船。 8. 最迟开证日期：09年9月1日

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SHANGHAI ZHENGLANG TRADING CO.,LTD KANGYUAN 103# , SHANGHAI, P.R.CHINA http://www.zhenglangtrade.com.cn TO:CARTERS TRADEING COMPANY,LLC ATTN: P.O.BOX8935,NEW TERMINAL,LATA.VISTA,OTTAWA,CANADA MAY. 27, 2009 Dear Mr. Chong, We are appreciative of your letter dated MAY.26, 2009.Thank you very much for your kind effort. You not only advance the delivery time but also make sure the high quality. We suppose the convulsion of this transaction will lead to more business in future. So we are glad to place Order No. TH091412 as below: Plush toys: bear 10000PIECE, 15 U.S. Dollars each; cat 10000PIECE, 25 U.S. Dollars each; CIF CEUTA, irrevocable L/C at sight. Each is packed in a plastic pocket and twenty are in carton. Shipping Mark: T.T.C/CEUTA/C/NO,1-1000 The delivery time should not be after October, 2009. We hope both of us may have a wonderful beginning. Yours truly, Shi Yong Purchasing manager

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答案：

上海正朗商贸有限公司

SHANGHAI ZHENGLANG TRADING CO., LTD

KANGYUAN 103#, SHANGHAI, P.R.CHINA

售货确认书

邮政编码：200032 Post code：200032 传真：(21) 47156196 Fax：(21) 47156193 Tel：(21) 47156193

TO MESSRS:

CARTERS TRADEING COMPANY,LLC

谨启者：兹确认售予你方下列货品，其成交条款如下： Dear Sirs:

We hereby confirm having sold to you the following goods on terms and conditions as specified below: 名称及规格及包装 唛头 数量 单价 NAME OF COMMODITY AND SHIPPING MARK QUANTITY UNIT PRICE SPECIFICATIONS, PACKING T.T.C CEUTA C/NO,1-1000 PLUSH TOY BERA PLUSH TOY CAT 10000PIECE 10000PIECE USD 15 USD 25 NO.: DATE:

TH041412

MAR.30th,2009

金额 TOTAL AMOUNET USD 150000 USD 250000 USD 400000 装运港/目的港: LOADING PORT & DESTINATION: FROM SHANGHAI TO CEUTA 装运期限:

TIME OF SHIPMEN: NOT LATER THAN October, 2009. 可分批及转船:

ALLOWING TRANSHIPMENT AND PARTIAL SHIPMENT: ALLOWED 保险:

INSURANCE: FOR INVOICE AMOUNT COVERRING ALL RISKS AND WAR RISKS 付款条件:。

TERMS OF SHIPMENT: ALLOWED BY 100% IRREVOCABLE SIGHT LETTER OF CREDIT

买方须于 2009 年 9 月 1 日前开出本批交易的信用证（或通知售方进口许可证号码），否则，售方有权不经过通知取消本确认书，或接受卖方对本约未执行的全部或一部分，或对因此遭受的损失提出索赔。

The buyers shall establish the covering Letter of Credit (or notify the Import License Number)before Ith Sep 2009 ,falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.

凡以CIF条件成交的业务，保额为发票价的110%，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。

For transaction conclude on CIF basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.

品质/数量异议：如买方提出索赔，凡属品质异议须于货到目的口岸之 30 日内提出，凡属数量异议须于货到目的口岸至 15 日内提出，对所装货物所提任何异议属于保险公司，船公司等其他有关运输或邮递机构，卖方不负任何责任。

QUALITY/QUANTITY DISCREPANCE: In case of quality discrepancy, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination. It is under stood that the seller shall mot be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/ or Post Office are liable.

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本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履行或延迟交货，卖方概不负责。

The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Major incidents.

买方在开始卖方的信用证上请填注本确认书号码。

The Buyer is requested always to quote THE NUMBER OF THIS SALES BONFIRMATION in the letter of Credit to be opened in favour of the Seller.

买方受到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。

The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same. Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the sales confirmation.

The Buyer The Seller

CARTERS TRADEING COMPANY,LLC

上海正朗商贸有限公司

SHANGHAI ZHENGLANG TRADING CO.,LTD

三、审单

题目要求和说明

题目名称 基本要求 下载模板 相关说明 议付单据审核 根据提供的信用证内容审核全套结汇单据，指出单据中的不符点并改正。 单据审核结果 请根据信用证对世格贸易有限公司向银行提交议付的相关单据进行审核。

DESUN TRADING CO., LTD.

ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD,

NANJING 210005, P.R.CHINA

TEL: 025-77009910 025-77008820 FAX: 025-77009930

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COMMERCIAL INVOICE

To:

NEO GENERAL TRADING CO.

#362 JALAN STREET, VANCOUVER, CANADA

Invoice No.:

2009SDT007

Invoice Date: 2009-04-20 S/C No.: S/C Date:

From:

NANJING

09/0501-FCT

Number and kind of package Description of goods CFR VANCOUVER CANADA ABOUT 544 CARTONS OF 30-PIECE DINNERWARE AND TEA SET ABOUT 800 CARTONS OF 20-PIECE DINNERWARE SET ABOUT 443 CARTONS OF 45-PIECE DINNERWARE SET ABOUT 245 CARTONS OF 95-PIECE DINNERWARE SET 544SETS 800SETS 443SETS 245SETS USD17.50 USD15.00 USD19.00 USD21.60 USD9520.00 USD12000.00 USD8417.00 USD5292.00 HSDS09703 2009-04-03

To: VANCOUVER Date: 2009-04-08

Quantity Unit Price Amount Letter of Credit No.:

Marks Numbers N/M and TOTAL:

2032SETS USD35229.00

SAY TOTAL: U.S.DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY NINE ONLY.

DESUN TRADING CO., LTD.

ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD,

NANJING 210005, P.R.CHINA

TEL: 025-77009910 025-77008820 FAX: 025-77009930

PACKING LIST

To:

NEO GENERAL TRADING CO.

#362 JALAN STREET, VANCOUVER, CANADA

Invoice No.: Invoice Date:

2009SDT009 2009-04-20

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S/C No.: S/C Date:

From:

NANJING

09/0501-FCT

HSDS09027 2009-04-03

To: VANCOUVER

Date of Shipment: 2009-04-26

Letter of Credit No.: Marks and Number and kind of package Numbers Description of goods N/M ABOUT 544 CARTONS OF 30-PIECE DINNERWARE AND TEA SET ABOUT 800 CARTONS OF 20-PIECE DINNERWARE SET ABOUT 443 CARTONS OF 45-PIECE DINNERWARE SET ABOUT 245 CARTONS OF 95-PIECE DINNERWARE SET Quantity 544SETS 800SETS 443SETS 245SETS Package 544 CARTONS 800 CARTONS 443 CARTONS 245 CARTONS G.W 1260KGS 1590KGS 950KGS 920KGS N.W 1010KGS 1320KGS 780KGS 790KGS Meas. 19M3 27.8M3 17.8M3 17.3M3 4720 TOTAL: 2032SETS 2032 CARTONS 4740KGS 3900KGS 81.9 81.3 M3 SAY TOTAL: USD TWO THOUSAND AND THIRTY TWO CARTONS ONLY

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中国人民保险公司南京市分公司 PICC The People’s Insurance Company of 货物运输保险单 China Nanjing Branch CARGO TRANSPORTATION INSURANCE POLICY 发票号(INVOICE 2009SDT007 NO.) HSDS09027 合同号(CONTRACT NO.) 信用证号(L/C 09/0501-FCT NO.) 被保险人： Insured: DESUN TRADING CO., LTD. 保单号次 PICCSH094582 POLICY 中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特 款承保下述货物运输保险，特立本保险单。 THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE?S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMUNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON. 标 记 MARKS&NOS N/M 包装及数量 QUANTITY 2032 CARTONS 保险货物项目 保险金额 DESCRIPTION OF GOODS AMOUNT INSURED4 ITEMS OF CHINESE US$ 35229.00 CERAMIC DINNERWARE 38751.9 总保险金额 TOTAL AMOUNT SAY U.S.DOLLARS THIRTY EIGHT THOUSAND SEVEN HUNDRED AND FIFTY INSURED: 保费： 启运日期 装载运输工具： AS PER B/L JIN YOU PERMIUMAS DATE OF PER CONVEYANCE: : 自经 至 NANJING VANCOUVER FROM: VIA TO 承保险别： CONDITIONS: INSURANCE CARGO CLAUSES (A) AS PER I.C.C. DATED 1/1/1982 WAR RISKS 所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交 保单正本(本保险单共有 2 份正本)及有关文件。如一份正本已用于索赔，其余正本自动失效。 IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY?S AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN TWO ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID. 中国人民保险公司南京市分 11

公司 The People?s Insurance Company of China Nanjing Branch 赔款偿付地点 CLAIM PAYABLE VANCOUVER AT 出单日期 ISSUING 2009-04-25 DATE Authorized Signature 地址(ADD)：中国南京石鼓路225号 (TEL): (025)6521049 邮编(POST CODE): 210029 (FAX): (025)4404593 电话 传真

Shipper

B/L No. SNLEU339502916

DESUN TRADING CO., LTD.

ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA

Consignee or order

TO ORDER OF THE ROYAL BANK OF CANADA

中国外运江苏公司

SINOTRANS JIANGSU CO.

Notify address

NEO GENERAL TRADING CO. #362 JALAN STREET, VANCOUVER, CANADA OCEAN BILL OF LADING Pre-carriage by Port of loading Vessel NANJING Port of transshipment SHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near thereto as the vessel may safely get and be always afloat. The weight, measure, marks and numbers, quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. The Shipper, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this Bill of Lading, including those on the JIN YOU Port of discharge HONGKONG Final destination VANCOUVER

N/M

544 CARTONS

800 CARTONS

back hereof. IN WITNESS whereof the number of original Bills of Lading stated below have been signed, one of which being accomplished the other(s) to be void. Description of goods

Gross weight (kgs.) Measurement (m3)

Container.seal No. or marks and Nos. Number and kind of package

30-PIECE DINNERWARE AND TEA SET

20-PIECE DINNERWARE SET 1260KGS

1590KGS

12

19M3 27.8M3

443 CARTONS

245 CARTONS

45-PIECE DINNERWARE SET

95-PIECE DINNERWARE SET

950KGS

920KGS 17.8M3

17.3M3

WE HEREBY SHOWING THAT ALL THE GOODS HAVE BEEN SHIPPED IN ONE 20? CY TO CY CONTAINER

Freight and charges FREIGHT PREPAID SHIPPED ON BOARD REGARDING TRANSHIPMENT INFORMATION PLEASE CONTACT Ex. rate Prepaid at Freight payable at Place and date of issue Total prepaid Number of original Bs/L 2009-04-28 NANJING Signed for or on behalf of the Master THREE As Agent

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BILL OF EXCHANGE

No. For At pay to

Drawn under L/C No. To:

THE ROYAL BANK OF CANADA

BRITISH COLUMBIA INTERNATION CENTRE 1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3 CANADA

52589D41 USD35229.00

(amount in figure)

************************

unpaid)

2009-05-05, NANJING, CHINA

(place and date of issue)

sight of this FIRST Bill of exchange (SECOND being

NANJING FINANCE CORPORATION

(amount in words)

THE ROYAL BANK OF CANADA

09/0501-FTC

dated

For and on behalf of

or order the sum of

U.S. DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY ONLY

APR 8, 2009

DESUN TRADING CO., LTD.

(Signature)

THE ROYAL BANK OF CANADA

BRITISH COLUMBIA INTERNATION CENTRE

1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3

CANADA

□CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA IRREVOCABLE CREDIT DOCUMENTARY CREDIT NUMBER: 09/0501-FCT APPLICANT: NEO GENERAL TRADING CO. #362 JALAN STREET, VANCOUVER, CANADA DATE: APR 8, 2009 PLACE: VANCOUVER ADVISING BANK'S REF. NO. ADVISING BANK: NANJING FINANCE CORPORATION 59 HONGKONG ROAD NANJING 210002, CHINA BENEFICIARY: AMOUNT: DESUN TRADING CO., LTD. USD35,229.00 ROOM 2501, JIAFA MANSTION, (US DOLLARS THIRTY FIVE THOUSAND TWO HUNDRED AND TWENTY NINE ONLY) BEIJING WEST ROAD,NANJING 210005, P.R.CHINA EXPIRY DATE: MAY 15, 2009 FOR NEGOTIATION IN BENEFICIARY ?S COUNTRY GENTLEMEN: WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: + SIGNED COMMERCIAL INVOICE AND 3 COPIED.

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+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM. + ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE. + FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910. + INSURANCE POLICY OR CERTIFICATE FOR 110 PERCENT OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES (A) AS PER I.C.C. DATED 1/1/1982. COVERING SHIPMENT PF: 4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING: 30-PIECE DINNERWARE AND TEA SET, 544SETS, USD17.50/SET, 1260KGS(G.W.), 1010KGS(N.W.), 19M3 20-PIECE DINNERWARE SET, 800SETS, USD15.00/SET, 1590KGS (G.W.), 1320KGS (N.W.), 27.8M3 45-PIECE DINNERWARE SET, 443SETS, USD19.00/SET, 950KGS (G.W.), 780KGS (N.W.), 17.8M3 95-PIECE DINNERWARE SET, 245SETS, USD21.60/SET, 920KGS (G.W.), 790KGS (N.W.), 17.3M3 N/M, PACKAGE: ONE SET PER CARTON DETAILS IN ACCORDANCE WITH SALES CONTRACT NO. HSDS09027 DATED APR. 3, 2009. [ ] FOB / [ ]CFR / [X] CIF/ [ ]FAX VANCOUVER CANADA. SHIPMENT FROM NANJING TO VANCOUVER LATEST APRIL 30,2009 PARTIAL SHIPMENTS PROHIBITED TRANSSHIPMENT PROHIBITED DRAFT AT SIGHT TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION. SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY. + ALL GOODS MUST BE SHIPPED IN ONE 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME. + THE VALUE OF FREIGHT PREPAID HAS TO BE SHOWN ON BILLS OF LADING. + DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS. DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600. David Jone AUTHORIZED SIGNATURE Yours Very Truly, Joanne Hsan AUTHORIZED SIGNATURE

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单据审核结果

根据信用证的要求，单据存在如下不符点： 装箱单：1、毛重总量应该为“4720KGS”,总体积为“81.9 M3”.计算有误。 2、总金额写法有误，少了货币单位，应该为“USD TWO THOUSAND AND THIRTY TWO CARTONS ONLY” 保险单：1、保险金额应为价格总额加成110%，则为“USD38751.9”. 2、保险总金额大写应为“SAY U.S.DOLLARS THIRTY EIGHT THOUSAND SEVEN HUNDRED AND FIFTY TWO” 3、信用证上没要求投战争险，而提单上多写了“WAR RISKS” 海运提单：1、信用证规定不允许转运，所以转运港口应该不填，表中“HONGKONG”,不正确。 2、实际装运时间和地点应改写为“NANJING APR. 28th,2009”. 3、漏表明净重

四、制全套单据(L/C):

题目要求和说明

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。 16

下载模板 1. 商业发票04 2. 装箱单04 3. 海运提单03 4. 普惠制产地证 5. 汇票03 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 CM/CTN 发票号码：SH25586，汇票号同发票号 发票日期：2009-4-20船名：DAFENG V3336 提单号码：SH223545 提单日期：2009-5-15 汇票出票日期：2009-5-20 产地证日期地点：NANJING APR. 20, 2009

ISSUE OF A DOCUMENTARY CREDIT ISSUING BANK FORM OF DOC. CREDIT DOC. CREDIT NUMBER JST-AB12 DATE OF ISSUE EXPIRY APPLICANT BENEFICIARY AMOUNT AVAILABLE WITH/BY DRAFTS AT... DRAWEE PARTIAL SHIPMTS TRANSSHIPMENT LOADING IN CHARGE 20090405 DATE 20090615 PLACE CHINA WAV GENEAL TRADING CO., LTD 5-18 ISUKI-CHOHAKI, OSAKA, JAPAN DESUN TRADING CO,LTD 224 JINLIN ROAD,NANJING,CHINA CURRENCY USD AMOUNT 10300,00 BANK OF CHINA BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE THE ROYAL BANK,TOKYO ALLOWED ALLOWED NANJING PORT THE ROYAL BANK.TOKYO NON-TRANSFERABLE SEQUENCE OF TOTAL 1 / 1 FOR TRANSPIRT TO… OSAKA,JAPAN 17

LATEST SHIPMENT GOODS DESCRIPT. 20090531 LADIES GARMENTS AS PER S/C NO.SHL553 PACKING:10PCS/CTN ART NO. QUANTITY UNIT PRICE STYLE NO. ROCOCO 1000 PCS USD 5,50 STYLE NO.ROMANTICO 1000 PCS USD 4,80 CIF OSAKA SHIPPING MARK: ITOCHU/OSAKA/NO,1-200 *3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER 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 INSTITUTE 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. DOCS REQUIRED ADDITIONAL COND 1. T.T. REIMBURSEMENT IS PROHIBITED 2. THE GOODS TO BE PACKED IN EXPIRT STRONG COLORED CARTONS. 3. SHIPPING MARKS: ITOCHU OSAKA NO,1-200 DETAILS OF CHARGES ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSION, ARE FOR ACCOUNT OF BENEFICIARY. PRESENTATION PERIOD CONFIRMATION INSTRUCTIONS DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT. WITHOUT THE NEGOTIATION 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.

答案：（1）商业发票:

世格国际贸易有限公司

DESUN TRADING CO., LTD.

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224 JINLIN ROAD, NANJING, CHINA TEL: 025-4715004 025-4715619 FAX: 4691619

COMMERCIAL INVOICE

To:

WAV GENEAL TRADING CO., LTD 5-18 ISUKI-CHOHAKI, OSAKA, JAPAN

Invoice No.:

SH25586

Invoice Date: 2009-4-20 S/C No.:

From:

NANJING PORT

JST-AB12

Number and kind of package Description of goods To: OSAKA,JAPAN Date: 090405

Quantity Unit Price Amount Letter of Credit No.:

Marks Numbers and ITOCHU/OSAKA/NO,1-200 LADIES GARMENTS AS PER S/C NO.SHL553 PACKING:10PCS/CTN 5500 STYLE NO. ROCOCO 1000 PCS USD 5,50 USD STYLE NO.ROMANTICO 1000 PCS USD 4,80 USD 4800 TOTAL: 2000PCS USD 10300.00

TOTAL: USD10300.00

SAY TOTAL: USD TEN THOUND AND THIRTY HUNDRED ONLY

（2）装箱单：

世格国际贸易有限公司

DESUN TRADING CO., LTD.

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224 JINLIN ROAD,NANJING,CHINA TEL:025-4715004 025-4715619 FAX:4691619

PACKING LIST

To:

WAV GENEAL TRADING CO., LTD 5-18 ISUKI-CHOHAKI, OSAKA, JAPAN

Invoice No.: Invoice Date: S/C No.:

From: NANJING PORT Letter of Credit No.: Marks and Numbers ITOCHU/OSAKA/NO,1-200 JST-AB12

Quantity 1000 PCS 1000 PCS TOTAL: 2000PCS Package Number and kind of package Description of goods LADIES GARMENTS AS PER S/C NO.SHL553 PACKING:10PCS/CTN STYLE NO. ROCOCO STYLE NO.ROMANTICO th

SH25586 2009-4-20

To: OSAKA,JAPAN

Date of Shipment: MAY.15,2009

G.W N.W Meas. 10PCS PER CARTON 15.40KGS/CTN TOTAL: 3080KGS 13.00KGS/C TN 60x40x50 CM/CTN TOTAL: 2600KGS TOTAL: 24CBM TOTAL: USD10300.00 SAY TOTAL: USD TEN THOUND AND THIRTY HUNDRED ONLY

（3）海运提单：

1. Shipper Insert Name, Address and Phone

B/L No.

DESUN TRADING CO,LTD

224 JINLIN ROAD,NANJING,CHINA

SH223545 中远集装箱运输有限公司

2. Consignee Insert Name, Address and Phone

TO ORDER OF BANK OF CHINA

COSCO CONTAINER LINES

TLX: 33057 COSCO CN FAX: +86(021) 6545 8984

ORIGINAL

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)

Port-to-Port or Combined Transport

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WAV GENEAL TRADING CO., LTD 5-18 ISUKI-CHOHAKI, OSAKA, JAPAN

4. Combined Transport * Pre - carriage by 6. Ocean Vessel Voy. No. 5. Combined Transport* Place of Receipt 7. Port of Loading

BILL OF LADING

RECEIVED 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 goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued 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 any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and 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 back hereof, please read carefully). *Applicable Only When Document Used as a Combined Transport Bill of Lading. Gross Weight Kgs Measurement DAFENG V3336 8. Port of Discharge NANJING PORT 9. Combined Transport * Place of Delivery OSAKA,JAPAN Marks & Nos. Container / Seal No. No. of Containers or Packages Description of Goods (If Dangerous Goods, See Clause 20) ITOCHU/OSAKA/NO,1-200 200 CORTONS LADIES GARMENTS AS PER S/C NO.SHL553 3080KGS 24CBM 10. Total Number of containers and/or packages (in words) Subject to Clause 7 Limitation 11. Freight & Charges Revenue Tons Description of Contents for Shipper?s Use Only (Not part of This B/L Contract) Rate Per Prepaid Collect FREIGHT PREPAID Declared Value Charge Ex. Rate: Prepaid at Payable at Place and date of issue Total Prepaid No. of Original B(s)/L NANJING MAY.15th,2009 Signed for the Carrier, COSCO CONTAINER LINES LADEN ON BOARD THE VESSEL DATE BY

3/3

（4）汇票：

BILL OF EXCHANGE 凭 Drawn Under 日期

THE ROYAL BANK.TOKYO Irrevocable L/C No. JST-AB12 % 按 息 21 付款 不可撤销信用证 支 取 Payable With interest @ Date 号码 No. 20090520 SH25586 汇票金额 Exchange for 见票 at BANK OF CHINA Being unpaid) Pay to the order of 金额 the sum of 此致 To THE ROYAL BANK.TOKYO 南京 MAY.31, 2009 NANJING,CHINA Nanjing 日 后 (本 汇 票 之 副 本 未 付) 付 交 sight of this FIRST of Exchange (Second of Exchange (Authorized Signature)

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