单证复习资料 - 图文

国际商务单证员复习资料

计算题

1、我某公司装运50箱农业机械到汉堡港，每箱毛重62公斤，体积为120*45*32厘米，该货运费计算标准为W/M，10级，基本费率为230港元，另加燃油附加费20%，港口拥挤费15%，应付运费多少？

2、某商品出口总成本为48000元人民币，出口销售价为CFR7500美元，其中保险费21美元，运费如果按当时的银行牌价1美元=8.3元人民币计算，求该商品的换汇成本和盈亏率。 3、瑞典某进口商拟从我国进口长毛绒玩具一批，价值20万美元，同样从日本进口只需19.5万美元，瑞典长毛绒玩具普通税率30%，最惠国税率15%，普惠制税率为零。它最终从中国进口，因此它的进口成本减少了多少？(瑞典从日本进口享受最惠国税率)

4、某公司出口某商品，按CIF报价，总货值是10,000美元，其中海运费是300美元，保险费是55美元，总成本是79,000人民币。如果收汇当天的汇率是825人民币/100美元，此笔出口是亏的还是赢的，盈亏额多少？如果收汇当天的汇率是810人民币/100美元，此笔出口是亏的还是赢的，盈亏额多少？

5、某公司对外报价每箱330美圆FOB天津新港，后外国商人要求改报CIF伦敦，假设运费每箱40美圆，保险费率为0、6%，试计算我方应报的CIF伦敦？

6、我对外出售商品一批，报价CIF ×× 港，23500英镑（按发票金额110％投保险和战争脸，两者费率合计为0．7％），客户要求改报CFR价，试问，在不影响收汇额的前提下，正确的CFR价应报多少？

7、合同规定由我方供应某商品60000打，每打的CIF西欧某港价为1.8美元，自装运港至目的港的运费总计为5000美元，投保金额为发票金额的110%，保险险别为水渍险和战争险。该商品至该港口的水渍险费率为0.3%，战争险费率为0.4%，问我方净收入多少美元(FOB价)？

8、某公司按USD5.20/PC FOBC3%SHANGHAI的价格出口成交合同，如果数量是25,000个，该公司应付给中间商的佣金是多少？该公司实际能收汇多少？

9、我某公司出口一批货物，CIF发票金额为45500英镑，按合同规定加一成投保，险别为水渍险，保险费率0.5%，现客户要求改报CFR价，如我方同意，为不影响收汇，应报CFR价为多少？

10、某公司对外报价每箱330美元FOB天津新港，后外国商人要求报 CIF伦敦价，假设运费每箱 40美元，保险费率为 0.6%，试计算我方应报的CIF伦敦价。

11、原报价每箱100美元净价FOB shanghai，如外商要求改变FOB C5%，为保持我方净收入不变，我对外报价应为多少？ 12、欧盟从我国进口鞋类的进口税是35%，但客户持有普惠制产地证，进口税可降低为5%。欧盟从新加坡进口鞋类的进口税是20%。如果我方的CIF价是每双10欧元，新加坡的CIF

1

价是每双9欧元，按10,000双计算，客户持有普惠制产地证从中国进口，比较从新加坡进口，可省多少费用？

案例分析

1、我国某出口企业以CIF纽约与美国某公司订立了200套家具的出口合同。合同规定某年12月交货。11月底，我企业出口商品仓库发生雷击火灾，致使一半左右的出口家具烧毁。我企业以发生不可抗力事故为由，要求免除交货责任，美方不同意，坚持要求我方按时交货。我方无奈经多方努力，于次年1月初交货，美方要求索赔。试分析：我方要求免除交货责任的要求是否合理？为什么？美方的索赔要求是否合理？为什么？ 2、按CIF贸易术语出口，卖方按照合同的规定装船完毕取得包括提单在内的全套装运单据。但是，载货船舶在启航后第二天就触礁沉没。买方闻讯后提出拒收单据、拒付货款。试问：卖方应如何处理？

3、有一份 CIF合同，出售一级咖啡豆 5 0吨，合同规定“ C I F纽约每吨 5 6 9美元，6月份装船．卖方在纽约提供单据，由买方支付现金。”货物于6月15日装船，但卖方一直拖到7月20日才把单据交给买方，由于当时咖啡豆国际市场价格下跌，买方拒绝接受单据除非卖方赔偿差价损失。试问在上述情况下，买方有无拒绝接受单据的权利？为什么？

4、某年5月3日我A公司向国外B公司发盘，报谷物300公吨，每公吨250.00美元，发盘有效期为10天。5月6日B公司复电，称对该批谷物感兴趣，但要进一步考虑。5月8日，B公司来电，要求将谷物数量增加到500公吨，价格降低为225.00美元/公吨。5月9日，B公司又来电，重复5月8日的来电。5月11日，我方将货物卖给了C商，并于5月13日复电B商，货已售出。但B商坚持要我A公司交货，否则以我方擅自撤约为由，要求赔偿。试问：我方应否赔偿？为什么？

5、我出口企业对意大利某商发盘限10日复到有效。9日意商用电报通知我方接受该发盘，由于电报局传递延误，我方于11日上午才收到对方的接受通知。而我方在收到接受通知前已获悉市场价格上涨．对此，我方应如何处理？

6、某公司以CIF条件进口一批货物。货物自装运港，启航不久，载货船舶因遇风暴而沉没。在这种情况下，卖方仍将包括保险单，提单，发票在内的全套单据寄给买方，要求买方支付货款。问进口方是否有义务付款？

7、某货物从天津新港驶往新加坡，在航行途中船舶货舱起火，大火蔓延到机舱，船长为了船、货的共同安全，决定采取紧急措施，往舱中灌水灭火。火虽被扑灭，但由于主机受损，无法继续航行，于是船长决定雇用托轮将货船拖回新港修理。检修后重新驶往新加坡。事后调查，这次事件造成的损失有：①1000箱货被火烧毁；②600箱货由于灌水灭火受到损失；③主机和部分甲板被烧毁；④拖船费用；⑤额外增加的燃料和船长、船员工资。从上述各项损失性质来看，各属于共同海损还是单独海损？

8、有一份合同价格条件为CIF，合同规定“保险由卖方承担”．货在途中遭雨淋，船到纽约后．因货受损，买方拒绝凭单据付款，试问在上述情况下。卖方能否坚持凭单据要求买方付款的权利，为什么？

9、我某进出口公司与向国外出口花生米500公吨，合同与信用均规定不许分批，十一月份装运。备货期间，发现花生米货源在两个地方，于是，业务员只好于11月15日在青岛港

2

装上300公吨花生米，取得清洁已装船提单，又于11月17日在上海装上200公吨花生米，取得清洁已装船提单。两份提单的船名、航次是一样的，均为“永顺”号035W航次，显示的目的港均是信用证规定的目的港。11月20日，该公司在信用证有效期之内将单证送银行议付时，却遭到银行拒付，理由是该公司将货物分批装运了。请问：银行的拒付是否有理？为什么？

10、我某出口公司与某国一佣金商达成协议，由该佣金商提供中介，向其国内进口商出口化妆品。按每笔交易的成交金额给予佣金5%。不久，买卖双方签订合同：CIFC5%总金额50000美元，装运期为订约后2个月内从中国港口装运。签订合同后，该佣金商即来电要求我出口公司支付佣金2500美元。我方复电称：佣金需待货物装运并收到全部货款后才能支付。于是，双方发生了争议。试问：这起争议发生的原因是什么？

五、问答题

1、简述FOB术语成交，买卖双方各承担哪些主要义务？

2、简述海运提单的性质和作用。

3、租船运输的形式和特点是什么？

4、问答题：简述信用证支付方式的一般程序。

5、简述合同有效成立的条件

6、议付和结汇是否有区别？

7、问答题：保险条款中规定的海运三种基本险的除外责任一般有哪些？

8、简述跟单信用证是纯粹的单据交易的含义

9、在出口业务中，与老三种贸易术语FOB、CFR和CIF比较，为什么应该积极推广新三种贸易术语FCA、CPT和CIP？

信用证样本1

ADVISING BANK: BANK OF COMMUNICATIONS SHANGHAI(HEAD OFFICE)

OPENING BANK: BANGKOK BANK PUBLIC COMPANY LIMITED，BANGKOK

SEQUENCE TOTAL * 27 1/1

FORM DOC CREDIT * 40A IRREVOCABLE DOC CREDIT NUM * 20 0011LC123756 DATE OF ISSUE 31C 001103

DATE/PLACE EXPIRY * 31D Date 010114 Place BENEFICIARIES’ COUNTRY APPLICANT * 50 MOUN CO., LTD. NO.443, 249 ROAD

BANGKOK THAILAND

3

BENEFICIARY * 59 /

SHANGHAI FOREIGN TRADE CORP . SHANGHAI, CHINA

CURR CODE, AMT * 32B Code USD Amount 18.000, AVAIL WITH BY * 41D ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT 42C SIGHT IN DUPLICATE INDICATING

THIS L/C NUMBER

DRAWEE 43D / /

ISSUING BANK

PARTIAL SHIPMTS 43P NOT ALLOWED TRANSSHIPMENT LOADING ON BRD TRANSPORT TO LATEST SHIPMENT GOODS DESCRIPT.

DOCS REQUIRED DD. CONDITIONS CHARGES

43T ALLOWED 44A

CHINA MAIN PORT, CHINA

44B

BANGKOK, THAILAND

44C 001220 45A

2,000KGS. ISONIAZID BP98

AT USD9.00 PER KG. CFR BANGKOK

46A

DOCUMENTS REQUIRED:

+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5

COPIES INDICATING F.O.B. VALUE, FREIGHT CHARGES SEPARATELY AND THIS L/C NUMBER, ALL OF WHICH MUST BE MANUALLY SIGNED.

+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING AND TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK. MARKED FREIGHT PREPAID AND NOTIFY APPLICANT AND INDICATING THIS L/C NUMBER.

+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES, ALL OF

WHICH MUST BE MANUALLY SIGNED.

+CERTIFICATE OF ANALYSIS IN ONE ORIGINAL PLUS ONE COPY.

47A

ADDITIONAL CONDITION:

A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENT ED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.

71B

4

ALL BANK CHARGES OUTSIDE THAILAND INCLUDING REIMBURSING BANK COMMISSION AND DISCREPANCY FEE (IF ANY) ARE FOR BENEFICIARIES’ ACCOUNT.

相关资料：

发票号码：SHE 02/1845 发票日期：2000年11月26日 提单号码：SCOISG7564 提单日期：2000年11月29日 船名：JENNY V.03 装运港：上海港 货物装箱情况：50KGS/DRUM 总毛重：2,200KGS 集装箱：1x40’ FCL CFS/CFS 运费 ：USD160.00 UXXU4240250 0169255

1、 本信用证中要求出具正本清洁已装船海运提单几份？“分别是谁？

Shipper”、“Consignee”、“Notify”

5

6、 把下列汇票中标有（1）﹏（5）的地方填写完整。

汇 票 BILL OF EXCHANGE

凭

Drawn under

信用证 第 号 L/C No.

日期 年 月 日 Dated

按 息 付款

Payable with interest @ % per annum

号码 汇票金额 上海 年 月 日 No. Exchange for USD729,000.00 SHANGHAI, 17TH JULY 2000

见票 日后（本汇票之副本未付）付

At sight of this FIRST of Exchange ( Second of exchange being unpaid)

Pay to the order of BANK OF CHINA 或其指定人 金额

The sum of UNITED STATES DOLLARS SEVEN HUNDRED AND TWENTY NINE THOUSAND ONLY 此致 To

上 海 机 械 进 出 口 公 司

SHANGHAI MACHINERY IMPORT & EXPORT CORP.

Signature

21

7、 把下列提单中标有（1）﹏（5）的地方填写完整。 Shipper BL No.CSA 5034 中远集装箱运输有限公司 Consignee COSCO CONTAINER LINES Notify Port-to-Port or Combined Transport BILL OF LADING RECEIVED in apparent good order and condition except as otherwise noted the total number of Containers or other packages or units enumer- ated below (*) for transportation from the place of receipt to the place of delivery subject to the terms hereof. One of the original Bills of Lading must be surrendered duly endorsed in Exchange for the Goods of Delivery Order. In presention of this document (duly endorsed) to the Carrier by or on behalf of the Holder, the rights and liabilities arising in accordance with the terms hereof shall (without prejudice to any rule of common law or statute rendering them binding on the Merchant) become binding in all respects between the Carrier and the Holder as though the contract evidenced hereby had been made between them.IN WITNESS whereof the number of original Bills of Lading stated have been signed, one of which being accomplished, the other(s) to be void. (Terms of Bill of Lading continued on the back hereof) Combined Transport Pre-carriage Ocean Vessel Combined Tranport Place of Receipt Port of loading TUO HE v.144 Port of discharge SHANGHAI Combined Tranport Place of delivery SINGAPORE Marks and Nos. No. of Container Description of goods Gross weight Measurement Comtainer / Seal No. or Packages A SINGAPORE 4860 COLOUR 12150KGS 54.573 CU.M

NO.1-4860 CTNS TELEVISION SET

CONTAINER NO.: SEAL NO.: COSU829234-2 0647244 COSU829235-2 0647245 COSU829535-1 0647246 COSU829545-9 0647247 COSU829546-8 0647248

COSU829547-7 0647249 SHIPER’S LOAD AND COUNT CY TO CY

SAY FOUR THOUSAND EIGHT HUNDRED AND SIXTY CARTONS ONLY

For delivery of goods please apply to:

Preight amount Freight payable at Place and date of issue SHANGHAI,15TH JULY 2000 Signed for Carrier, COSCO CONTAINER LINES As agent for the carrier, COSCO CONTAINER LINES Authorized Signature………………….. Cargo Insurance through the undersigned Number of Original BL’s □ not covered □ Covered according to attached Policy Laden on board the vesse’s Date: 15TH JULY 2000 By:

22

上 海 机 械 进 出 口 公 司

SHANGHAI MACHINERY IMP. & EXP. CORPORATION

SHANGHAI, CHINA

商业发票

COMMERCIAL INVOICE

Messers: INVOICE NO :

INVOICE DATE :

L/C NO. : L/C DATE : S/C NO. :

MARKS AND NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNT

上

Signature

海 机 械 进 出 口 公 司

SHANGHAI MACHINERY IMPORT & EXPORT CORP.

23

信用证样本4

ADVISING BANK: BANK OF COMMUNICATIONS SHANGHAI(HEAD OFFICE)

OPENING BANK: BANGKOK BANK PUBLIC COMPANY LIMITED，BANGKOK

SEQUENCE TOTAL * 27 1/1

FORM DOC CREDIT * 40A IRREVOCABLE DOC CREDIT NUM * 20 0011LC123756 DATE OF ISSUE 31C 001103

DATE/PLACE EXPIRY * 31D Date 010114 Place BENEFICIARIES’ COUNTRY APPLICANT BENEFICIARY CURR CODE, AMT AVAIL WITH BY DRAFTS AT DRAWEE PARTIAL SHIPMTS TRANSSHIPMENT LOADING ON BRD TRANSPORT TO LATEST SHIPMENT GOODS DESCRIPT.

DOCS REQUIRED

* 50 MOUN CO., LTD. NO.443, 249 ROAD

BANGKOK THAILAND * 59 /

SHANGHAI FOREIGN TRADE CORP . SHANGHAI, CHINA

* 32B Code USD Amount 18.000, * 41D ANY BANK IN CHINA

BY NEGOTIATION

42C SIGHT IN DUPLICATE INDICATING

THIS L/C NUMBER

43D / /

ISSUING BANK

43P NOT ALLOWED 43T ALLOWED 44A

CHINA MAIN PORT, CHINA

44B

BANGKOK, THAILAND

44C 001220 45A

2,000KGS. ISONIAZID BP98

AT USD9.00 PER KG. CFR BANGKOK

46A

DOCUMENTS REQUIRED:

+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5

COPIES INDICATING F.O.B. VALUE, FREIGHT CHARGES SEPARATELY AND THIS L/C NUMBER, ALL OF WHICH MUST BE MANUALLY SIGNED.

+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING AND TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK. MARKED FREIGHT PREPAID AND NOTIFY APPLICANT AND INDICATING

24

THIS L/C NUMBER.

+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES, ALL OF WHICH MUST BE MANUALLY SIGNED.

+CERTIFICATE OF ANALYSIS IN ONE ORIGINAL PLUS ONE COPY.

DD. CONDITIONS 47A

ADDITIONAL CONDITION:

A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENT ED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.

CHARGES 71B

ALL BANK CHARGES OUTSIDE THAILAND INCLUDING REIMBURSING BANK COMMISSION AND DISCREPANCY FEE (IF ANY) ARE FOR BENEFICIARIES’ ACCOUNT.

相关资料：

发票号码：SHE 02/1845 发票日期：2000年11月26日 提单号码：SCOISG7564 提单日期：2000年11月29日 船名：JENNY V.03 装运港：上海港 货物装箱情况：50KGS/DRUM 总毛重：2,200KGS 集装箱：1x40’ FCL CFS/CFS 运费 ：USD0.08/KG UXXU4240250 0169255

1、 写出本信用证的开证人、开证日期、有效期及地点、最迟装运期。 答：

开证人： MOUN CO., LTD. NO.443, 249 ROAD

BANGKOK THAILAND

开证日期： 001103（或2000年11月3日）

有效期及地点：Date 010114 Place BENEFICIARIES’ COUNTRY 最迟装运期： 001220（或2000年12月20日）

25

2、把下列提单中标有（1）﹏（5）的地方填写完整。

Kenwa Shipping Co., Ltd. ORIGINAL BILL OF LADING

Shipper Consignee Notify Address Pre- carriage by Ocean Vessel Voy. No JENNY V.03 Place of receipt Port of Loading SHANGHAI, CHINA Final Destination for the Merchant’s Reference only Gross Weight (Kgs) 2,200 Measurement (m3) 2.610 CFS/CFS 40’ FREIGHT PERPAID Collect B/L No. SCOISG7564 OCEAN BILL OF LADING RECEIVED in apparent good order and condition except as otherwise noted the total number of containers or other packages or units enumerated below for transportation from the place of receipt to the place of delivery subject to the terms and condition hereof. One of the Bills of Lading must be surrendered duly endorsed to the Carrier by or on behalf of the Holder of the Bill of Lading, the rights and liabilities arising in accordance with the terms and condition hereof shall, without prejudice to any rule of common law or statute rendering them binding on the Merchant become binding in all respects between the Carrier and the Holder of the Bill of Lading as though the contract evidenced hereby had been made between them. IN WITNESS where of the number of original Bill of Lading stated under have been signed. All of this tedor and date, one of which being accomplished, the other(s) to be void. For delivery of goods please apply to : Port of Discharge Place of Delivery BANGKOK, AILAND Container, seal No.& No. of Package & Marks & Nos. Description of Goods N/M 40 DRUMS ISONIAZID BP98 UXXU4240250 0169255 L/C NO： TOTAL:FORTY DRUMS ONLY FREIGH & CHARGES Revenue Tons. Rate Per Payable at No. of original B(s)/L Prepaid Prepaid at Total Prepaid Place and date of issue SHANGHAI 29 NOV. 2000 Stamp & Signature LADEN ON BOARD THE VESSEL

Date By

(TERMS CONTINUED ON BACK HEREOF)

26

3、根据信用证要求填写下列汇票。

汇 票 BILL OF EXCHANGE

凭

Drawn under

信用证 第 号 L/C No.

日期 年 月 日 Dated

按 息 付款

Payable with interest @ % per annum

号码 汇票金额 上海 年 月 日 No. Exchange for SHANGHAI,

见票 日后（本汇票之副本未付）付

At sight of this FIRST of Exchange ( Second of exchange being unpaid)

Pay to the order of 或其指定人 金额

The sum of 此致 To

SHANGHAI FOREIGN CORP.

AUTHORIED SIGNATURE

27

4、根据信用证要求填写下列发票。

SHANGHAI FOREIGN TRADE CORP. SHANGHAI, CHINA

COMMERCIAL INVOICE

Messers: INVOICE NO :

INVOICE DATE : L/C NO. :

L/C DATE :

Shipped by from to

MARKS AND NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNT

TOTAL VALUE:

SHANGHAI FOREIGN TRADE CORP.

28

信用证6

ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKA ADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.

SEQUENCE OF TOTAL *27: 1/1

FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: 186/04/10014 DATE OF ISSUE 31C: 040105

EXPIRY *31D: DATE 040229 PLACE CHINA

APPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,

020 STRATIGOU TIMAGIA AVE., 6046, LARNAKA, CYPRUS

BENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.

AND EXP. CO., LTD.

27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINA

AMOUNT *32B: CURRENCY USD AMOUNT 6115.00 POS. / NEG. TOL. (%) 39A: 05/05

AVAILABLE WITH/BY *41D: ANY BANK

BY NEGOTIATION

DRAFT AT … 42C: AT SIGHT

DRAWEE *42D: LIKICY2NXXX

*CYPRUS POPULAR BANK LTD *LARNAKA

PARTIAL SHIPMENT 43P: ALLOWED TRANSSHIPMENT 43T: ALLOWED

LOADING IN CHARGE 44A: SHANGHAI PORT FOR TRANSPORT TO…. 44B: LIMASSOL PORT LATEST DATE OF SHIP. 44C: 040214 DESCRIPT. OF GOODS 45A:

WOODEN FLOWER STANDS AND WOODEN FLOWER POTS

AS PER S/C NO. E03FD121.

CFR LIMASSOL PORT, INCOTERMS 2000 DOCUMENTS REQUIRED 46A:

+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN.

+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS

29

SUCH AS CARTON NO AND CONTENTS OF EACH CARTON.

+CERTIFICATE STAMPED AND SIGNED BY BENEFICIARY

STATING THAT THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVISE 2 DAYS BEFORE SHIPMENT.

ADDITIONAL COND. 47A:

+INSURANCE IS BEING ARRANGED BY THE BUYER.

+A USD50.00 DISCREPANCY FEE, FOR BENEFICIARY’S ACCOUNT, WILL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.

+THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARY

CREDITS (1993 REVISION) I.C.C., PUBLICATION NO. 500.

DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THE

ACCOUNT OF THE BENEFICIARY.

PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT

WITHIN THE VALIDITY OF THE CREDIT.

CONFIRMATION *49: WITHOUT

INSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THE

TERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULD INCLUDE YOUR UID NUMBER AND THE ABA CODE OF THE RECEIVING BANK.

相关资料：

发票号码：04SHGD3029 发票日期：2004年2月9日 提单号码：SHYZ042234 提单日期：2004年2月12日 集装箱号码： FSCU3214999 集装箱封号： 1295312 1x20’FCL, CY/CY

船名：LT USODIMARE 航次：V. 021W

木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,

QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。纸箱尺码：66x22x48cms,

30

毛重：11KGS/箱, 净重：9KGS/箱。

木花桶，WOODEN FLOWER POTS, H.S.CODE：44219090.90,

QUANTITY： 600PCS，USD5.00/PC, 4pcs/箱, 共150箱。纸箱尺码：42x42x45cms, 毛重：15KGS/箱, 净重：13KGS/箱。

唛头：L.P.O.L.

DC NO.186/04/10014 MADE IN CHINA NO.1-325

1、请分别回答此信用证的开证日,最后装运日,有效期,到期地点和交单期。

31

2、请将提单做完整。

Shipper （1） Consignee (2) Notify Party （3） For delivery of goods please apply to: ABC Worldwide Logistics 5th Floor, No. 66, 999 RST Street, Limassol, Cyprus. TEL: 00357-24-345678 （10）B/L NO. SHYZ042234 DE-WELL CONTAINER SHIPPING CO.LTD. Pre-carriage by Ocean Vessel（5） Place of Receipt Port of Discharge（6） Number and kind of packages 325 CTNS Port of loading（4） Port of delivery LIMASSOL PORT Description of goods Freight Payabl at No. of Original B/L 3/THREE Gross weight Measurement Marks and numbers （7） DC NO. 186/04/10014 MADE IN CHINA NO.1-325 WOODEN FLOWER STANDS AND WOODEN FLOWER POTS （8） （9） 1 x 20' FCL, CY/CY Container No.FSCU3214999 Seal No.: 1295312 （5）FREIGHT PREPAID （6）SAY THREE HUNDRED AND TWENTY FIVE CARTONS ONLY. According to the declaration of the merchant Freight details, charges, etc. RECEIVED apparent good order and condition except as otherwise noted the total number of containers or other packages or units enumerated below(*) for transpotation from the place of receipt to the place of delivery subject to the terms hereof. (Terms of Bill of Lading continued on the back herof) LADEN ON BOARD THE DATE 12 FEB. 2004 BY DE-WELL CONTAINER SHIPPING CO.LTD. As carrier Place and date of issue （11） Signed by DE-WELL CONTAINER SHIPPING CO.LTD. 程佩芳 As Carrier 程佩芳

32

3、请将汇票填写完整。

汇 票

BILL OF EXCHANGE

凭

Drawn under （1） 信用证 第 号

L/C No. （2） 日期： 年 月 日 Dated： （3） 按 息 付款

Payable with interest @ % per annum

号码 汇票金额 中国 杭州 年 月 日 No. （4） Exchange for （5） Hangzhou, China 见票

At （6） sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA ，SHANGHAI BRANCH 或其指定人 金额

The sum of （7） 此致 To：（8）

, SHANGHAI GARDEN PRODUCTS

IMP. AND EXP. CO., LTD. Signature

33

4、请将发票填写完整。

Issuer: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 ZHONGSHAN DONGYI ROAD, SHANGHAI CHINA To: （1） 上海园林用品进出口有限公司 SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 Zhongshan Dongyi Road, Shanghai, China 发 票 INVOICE NO. （2） DATE（3） L/C NO. ( 6) CHINA Transport details: ( 4 ) Terms of Payment（5） Country of Origin Marks & Nos （7） Description of Goods Quantity Unit Price Amount WOODEN FLOWER STANDS AND WOODEN FLOWER POTS CFR LIMASSOL PORT, INCOTERMS 2000 WOODEN FLOWER POTS TOTAL： AS PER S/C NO.E03FD121. TOTAL PACKED IN 325CARTONS. GROSS WEIGHT: 4175.00KGS. WE HEREBY CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN. Signature WOODEN FLOWER STANDS （8） USD 6115.00 SAY U.S.DOLLARS SIX THOUSAND ONE HUNDRED AND FIFTEEN ONLY. SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD.

34

5、请将装箱单填写完整。

Issuer: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 ZHONGSHAN DONGYI ROAD, SHANGHAI CHINA To: （1） Transport details: From: SHANGHAI PORT To: LMASSOL PORT By Vessel Marks & Nos No & kinds of Pkgs Description of Goods Gross Wt. Kilos Net Wt. Kilos （4） 350pcs WOODEN FLOWER STANDS AND WOODEN FLOWER POTS WOODEN FLOWER STANDS （5） Measurement.M3 上海园林用品进出口有限公司 SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 Zhongshan Dongyi Road, Shanghai, China 装箱单 PACKING LIST NO. （2） DATE（3） 175ctns 2pcs/ctn, WOOEN FLOWER POTS 600pcs 150ctns, 4pcs/ctn, 325CTNS 950PCS TOTAL: THREE HUNDRED TWENTY FIVE CARTONS ONLY. TOTAL QUANTITY: 950PCS. EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THE COUNTRY OF ORIGIN OF THE GOODS. Signature

35

SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD.

信 用 证7

From:

Union Bank of California, N.A.

Southern California trade service operations, Import letters of credit, 1980 Saturn Street,

Monterey Park, CA. 91755 Date: 21/06/04(dd/mm/yy)

Letter of Credit No.: 306M086905

Advising bank: Bank of China, Shanghai Branch Beneficiary:

SHANGHAI GARMENTS IMPORT AND EXPORT CO., LTD. 309 ZHONG SHAN DONG YI ROAD, SHANGHAI, CHINA. Applicant:

POWER PLAY INC.

2ND FLOOR, NO. 137E, 33RD STREET, LOS ANGELES, CA. 90011 U.S.A.

We hereby issue our irrevocable letter of credit number: 306M086905 in favor of the above named beneficiary in the amount of USD66726.00 (U.S.Dollars sixty six thousand seven hundred twenty six only) Expiration date: August 31, 2004. Expiry place: in China.

Shipment from: Shanghai, CHINA. Shipment to: Long Beach, CA, USA. Latest shipment date: August 21, 2004.

Partial shipment are allowed, transshipment is prohibited.

Credit is available with any bank by negotiation against beneficiary’s drafts at sight drawn on us for 100 percent of invoice value bearing the clause:“drawn under UNION BANK OF CALIFORNIA, N.A. CREDIT NO. 306M086905” with accompanied by the following documents:

1, Signed commercial invoice in triplicate certifying that the quality, colour, size and style on each item are as per purchase order No. PS04E06F025 dated 25 June 2004. 2, Packing list in triplicate showing that one set into one pp bag, 12 sets into one export carton.

3, Certificate of Origin in duplicate issued by CCPIT.

4, Insurance policy in duplicate endorsed in blank for at least 110 percent of invoice value covering all risks.

5, Full set original clean on board ocean bill of lading made out to our order, marked freight prepaid, notify applicant with full name and address. 6, Certificate of quality inspection signed by Mr. Mark La Leah dated prior to the actual shipment date. Merchandise description:

36

MEN’S SHIRT AND PANT

Item No. 7001, 2220sets, USD19.35 per set, Item No. 7002, 780sets, USD20.35 per set, Item No. 7003, 420sets, USD18.80 per set. CIF LONG BEACH, CA, USA. Special conditions:

1, All documents must indicate this credit number.

2,Documents presented with discrepancies will be deducted a discrepancy fee of USD75.00 per each set of document.

3, One additional copy of documents is required to be presented together with the documents for issuing banks retention. USD20.00 will be deducted if no such copy presented.

4,Drsfts and documents must be presented for negotiation within 10 days after the date of bill

of lading but within the validity of this credit.

5, All banking charges other than those of the issuing bank are for the account of the beneficiary.

6, This credit is subject to the uniform customs and practice for documentary credits (1993 Revision) International Chamber of Commerce, publication No. 500.

7, We engage with you that all drafts drawn under and in compliance with the terms of this credit will be honored on delivery of documents as specified if presented at this office.

相关资料：

发票号码：04SG11-301, 发票日期：2004年8月17日 提单号码：SHLB0408201, 提单日期：2004年8月20日 集装箱号码：TULU856092, 集装箱封号：487092, 1x20’FCL, CY/CY,

船名：OOCL TRADE UNION, 航次：V. 803E

男式休闲上衣与长裤，一套一个塑料袋(P. BAG)，12套一箱，纸箱尺码：58x50x33cms, 毛重：12KGS/箱, 净重：10KGS/箱。

唛头：

POWER PLAY PS04E05F009 LONG BEACH CA，USA NO.1-285

1，请分别回答此信用证的启运港，目的港和最后装运日。（9分）

37

2、请将提单做完整。 Shipper SHANGHAI GARMENTS IMPORT AND EXPORT CO., LTD. 309 ZHONG SHAN DONG YI ROAD, SHANGHAI , CHINA. Consignee （1） Notify Party （2） For delivery of goods please apply to: ABC Worldwide Logistics 5th Floor, No. 66, 999 RST Street, Los Angeles, CA, U.S.A. TEL: 001-946-3456789 Pre-carriage by Ocean Vessel OOCL TRADE UNION V.803E （3） DE-WELL CONTAINER SHIPPING CO.LTD. Place of Receipt Port of Discharge （5） Port of loading （4） Freight Payabl at No. of Original B/L 3/THREE Gross weight Measurement Port of delivery LIMASSOL PORT Description of goods Marks and numbers （6） Number and kind of packages MFNS SHIRT AND PANT （8） 285CTNS （7） L/C NO.306M086905 1 x 20' FCL, CY/CY Container No.TULU856092 Seal No.: 487092 FREIGHT PREPAID According to the declaration of the merchant SAY TWO HUNDRED AND EIGHTY FIVE CARTONS ONLY. According to the declaration of the merchant Freight details, charges, etc. RECEIVED apparent good order and condition except as otherwise noted the total number of containers or other packages or units enumerated below(*) for transpotation from the place of receipt to the place of delivery subject to the terms hereof. LADEN ON BOARD THE DATE 12 FEB. 2004 BY DE-WELL CONTAINER SHIPPING CO.LTD. As carrier Place and date of issue （9） Signed by DE-WELL CONTAINER SHIPPING CO.LTD. 程佩芳 As Carrier 程佩芳

38

3、请将汇票填写完整。

汇 票

BILL OF EXCHANGE

凭

Drawn under （1） 信用证 第 号

L/C No. （2） 日期： 年 月 日 Dated： （3） 按 息 付款

Payable with interest @ % per annum

号码 汇票金额 中国 上海 年 月 日 No. （4） Exchange for Shanghai, China 见票

At （5） sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA, SHANGHAI BRANCH 或其指定人 金额

The sum of（6）

此致 To：

（7）

上 海 服 装 进 出 口 有 限 公 司

SHANGHAI GARMENTS IMP. AND EXP. CO., LTD. Signature

39

4、请将发票填写完整。 Issuer: （1） To: （2） Transport details: （3） NO. （4） Terms of Payment（6） Country of Origin CHINA Marks & Nos ITEMNO.7001 ITEMNO.7002 ITEMNO.7003 TOTAL SAY U.S.DOLLARS SIXTY SIX THOUSAND SEVEN HUNDRED AND TWENTY SIX ONLY. TOTAL PACKED IN: 285 CARTONS. GROSS WEIGHT: 3420.00KGS. WE HEREBY CERTIFY THAT QUALITY, COLOUR, SIZE AND STYLE ON EACH ITEM ARE AS PER PURCHASE ORDER NO. PS04E06F025 DATED 25 JUNE 2004. Signature Description of Goods Item No. （9） Quantity Unit Price Amount MEN'S SHIRT AND PANT CIF LONG BEACH, CA, USA 上海服装进出口有限公司 SHANGHAI GARMENTS IMP. AND EXP. CO., LTD. 309 Zhong Shan Dong Yi Road, Shanghai, China 发 票 INVOICE DATE（5） L/C NO. ( 7 ) （8） SHANGHAI GARMENTS IMP. AND EXP. CO., LTD. 40

5、请将装箱单填写完整。 Issuer: SHANGHAI GARMENTS IMPORT AND EXPORT CO., LTD 309 ZHONG SHAN DONG YI ROAD CHANGHAI CHINA To: （1） 上海服装进出口有限公司 SHANGHAI GARMENTS IMP. AND EXP. CO., LTD. 309 Zhong Shan Dong Yi Road, Shanghai, China 装箱单 PACKING LIST NO. （2） DATE（3） Transport details: From: SHANGHAI To: LONG BEACH, CA, USA. By Vessel Marks & Nos No & kinds of Pkgs Description of Goods Gross Wt. Kilos Net Wt. Kilos Measurement.M3 （4） MENS SHIRT ANDPANT 285CTNS （5） WE STATE THAT ONE SET INTO ONE PP BAG 12 SETS INTO ONE EXPORT L/C NO.306M086905 Signature SHANGHAI GARMENTS IMP. AND EXP. CO., LTD.

41

5、请将装箱单填写完整。 Issuer: SHANGHAI GARMENTS IMPORT AND EXPORT CO., LTD 309 ZHONG SHAN DONG YI ROAD CHANGHAI CHINA To: （1） 上海服装进出口有限公司 SHANGHAI GARMENTS IMP. AND EXP. CO., LTD. 309 Zhong Shan Dong Yi Road, Shanghai, China 装箱单 PACKING LIST NO. （2） DATE（3） Transport details: From: SHANGHAI To: LONG BEACH, CA, USA. By Vessel Marks & Nos No & kinds of Pkgs Description of Goods Gross Wt. Kilos Net Wt. Kilos Measurement.M3 （4） MENS SHIRT ANDPANT 285CTNS （5） WE STATE THAT ONE SET INTO ONE PP BAG 12 SETS INTO ONE EXPORT L/C NO.306M086905 Signature SHANGHAI GARMENTS IMP. AND EXP. CO., LTD.

41

本文来源：https://www.bwwdw.com/article/975a.html