外贸制单习题册

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一、根据合同审核信用证

1.根据合同审核信用证

2007年10月31日上海新龙股份有限公司收到创鸿（香港）有限公司通过香港南洋商业银行开来的编号为Ｌ8959344的信用证，请根据双方签订的合同（CONTRACT NO：GL0082）对信用证进行审核，指出信用证存在的问题并作出修改。

合 同

ＣＯＮＴＲＡＣＴ

ＯＲＩＧＩＮＡＬ THE SELLER: SHANGHAI NEW DRAGON CO. , LTD. CONTRACT NO: GL0082

27 CHUNGSHAN ROAD E, 1. SHANGHAI, CHINA DATE:Oct.5，2007 TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 PLACE: SHANGHAI

THE BUYER: SUPERB AIM (HONG KONG) LTD. ,

RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI, KOWLOON, HONG KONG

THE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW: 1. COMMODITY & SPECIFICATION 2.QUANTITY 3.UNIT PRICE 4.AMOUNT PACKING & SHIPPING MARK (PCS.) 80% COTTON 20% POLYESTER LADIES KNIT JACKET CIF H.K. ART.NO.49394 (014428) 600 US $14.25 USD 8550.00 ART.NO 49393 (014428) 600 US $14.25 USD 8550.00 ART.NO.55306 (014429) 600 US $14.25 USD 8550.00 REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A TOTAL: USD 25,650.00 CARTON TOTAL 75 CARTONS 2) SHIPPING MARK : SUPERB H.K. NO.1-75 MADE IN CHINA TOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY. TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2007 with partial shipments and transshipment allowed. PORT OF LOADING & DESTINATION: FROM SHANGHAI TO HONG KONG

TERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to reach

the Seller not later than Oct.31th.2007 and to be available for negotiation in China until the 15th day after the date of shipment. In case of late arrival of the L/C, the Seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and or claim for damages.

INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS

AND WAR RISK as per China Insurance Clauses.

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TERMS OF SHIPMENT: To be governed by “INCOTERMS 2000”. For transactions concluded on CIF terms,

all surcharges including port congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the Buyer’s account..

The Buyer: The Seller

SUPERB AIM (HONG KONG) LTD., SHANGHAI NEW DRAGON CO. , LTD.

国外来证：

07OCT20 14:57:32 LOGICAL TERMINAL POO5 MT:S700 ISSUE OF DOCUMENTARY CREDIT PAGE 00001

FUNC SWPR3 UMR 00182387

APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC×××3846 992024 001015 1447

? NANYANG COMMERCIAL BANK LTD. ? HONGKONG

USER HEADER SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108:

INFO.FROMC1 115:

SEQUE NCE OF TOTAL ?27: 1/2

FORM OF DOC. CREDIT ?40: IRREVOCABLE DOC, CREDIT NUMBER ?20: L8959344 DATE OF ISSUE ?31C: 071020

EXIPRY ?31D: DATE 071231 AT NEGOTIATING BANK’S COUNTER APPLICANT ?50: SUPERB AIM (HONG KONG) LTD. HONG KONG BENEFICIARY ?59: SHANGHAI NEW DRAGON CO. , LTD.

27 CHUNGSHAN ROAD E, 1 SHANGHAI, CHINA

AMOUNT ?32B: CURRENCY USD AMOUNT 25,6500.00

AVAILABLE WITH/BY ?41D: NANYANG COMMERTIAL BANK, LTD.H.K. BY NEGOTIATION

DRAFTS AT… ?42C: DRAFTS AT 20 DAYS’ SIGHT FOR FULL

INVOICE VALUE

DRAWEE ?42A: NANYANG COMMERCIAL BANK, LTD. PARTIAL SHIPMENTS ?43P: ALLOWED TRANSSHIPMENT ?43T: PROHIBITED

LOADING IN CHARGE ?44A: SHIPMENT FROM CHINESE PORT (S) FOR TRANSPORT TO ?44B: SINGAPORE/HONGKONG LATEST DATE OF SHIP ?44C: 071215

DESCRIPT.OF GOODS ?45A: 80%COTTON 20%POLYESTER LADIES KNIT JACKET

AS PER S/C NO.GL0082

ART.NO. QUANTITY UNIT PRICE 49394(014428) 600 PIECES USD14.25 49393(014428) 600 PIECES USD14.25 55306(014429) 600 PIECES USD14.25 PRICE TERM: CIF H.K.

DOCUMENTS REQUIRED ?46A :

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+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT COLLECT” NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).

+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING S/C NO.

+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR 120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFTS.

+CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY. +PACKING LIST IN 3 FOLD

+BENEFICIARY’S CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENT WITHIN 2 DAYS AFTER SHIPMENT.

ADDITIONAL COND. ? 47:

1.T.T. REIMBURSEMENT IS PROHIBITED.

2.THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.

3.INSPECTION IS TO BE EFFECTED BEFORE SHIPMENT AND RELEVANT CERTIFICATES/REPORTS ARE REQUIRED FROM THE INSPECTOR DESIGNATED BY THE BUYER.

DETAILS OF CHARGES ? 71B:

ALL BANKING CHARGES OUTSIDE HONG KONG INCLUDING

REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY.

PRESENTATION PERIOD ? 48:

DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF

SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.

CONFIRMATION ? 49: WITHOUT INSTRUCTION ? 78:

THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL

DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK,LTD.WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR

DOCUMENTARY CREDITS（2007 VERSION），INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.

2. 请根据所给合同审核信用证

SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT

ANG EXPORT CORPORATION

SALES CONFIRMATION

128 Huqiu road Shanghai China

Tele:86-21-23140568 Fax:86-21-25467832

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TO：CONSOLIDATORS LIMITED NO：PLW253

RM.13001-13007E,13/F, DATE:Sept.15,2011 ASUA TERMINALS CENTER B.

BERTH 3,KWAI CHUNG,N.T.,HONGKONG

P．O．Box 531 HONGKONG

We hereby confirm having sold to you the following goods on terms and conditions as stated below

NAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding Cover

PACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500sets

UNIT PRICE: US$ 64.00 per set CIFC3% H.K. TOTAL AMOUNT: US$ 352000.00

(Say U.S. dollars three hundred and fifty two thousand only.)

SHIPMENT: During Oct./Nov. 2011 from Shanghai to H.K. with partial Shipments and

transshipment permitted.

INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated

st

January 1,1981.

PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid for negotiation

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in China until the 15 day after the date of shipment. REMARDS: Please sign and return one copy for our file.

The Buyer: The Seller:

CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT & EXPORT CORPORATION

信 用 证

HONGKONG & SHANGHAI BANKING CORPORATION

QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.

TEL:822-1111 FAX:810-1112

Advised through: Bank of China, NO. CN3099/714 Shanghai Branch, DATE Oct.2,2011 H.K. To:Shanghai Light Industrial Products Import & Export Corp. 128 HUQIU ROAD SHANGHAI, CHINA Dear Sirs:

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We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:

1.Signed commercial invoice in 6 copies. 2.Packing List in quadruplicate.

3.Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2011.From Shanghai to Hongkong, Partial shipment are not permitted and trans- shipment is not permitted.

4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance

st

Company of China dated January 1,1981.

5.Certificate of Origin issued by China Council for the Promotion of International Trade. DESCRIPTION OF GOODS: 5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K

Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.

We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2011.

SPECIAL INSTRUCTIONS:

(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No.,shipping marks,name of the 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 negation.

(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)in one lot by airmail.

It is subject to the Uniform Customs and Practice for Documentary Credits (2007) Revision,International Chamber of Commerce Publication No.600.

Yours faithfully

3.根据销售合同条款审核信用证

销售合同条款

The seller：China National Cereals, Oils & Foodstuffs Corporation The buyer：Hong Kong Food Company, Vancouver

Name of Commodity： Great Wall Brand Strawberry Jam Specification：340 gram each tin Quantity：50 000 tins

Unite Price：CAN$ 2.50 PER TIN CFRC3% VANCOUVER Total Amount：CAN$ 125,000

Shipment：shipment from china port to Vancouver during Nov.2011,partial shipment are allowed and transshipment is allowed.

Payment：Irrevocable L/C at sight,Documents must be presented within 15 days after date of issuance of the bills of lading but within the validity of the credit.

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COMMECIAL BANK OF VANCOUVER

TO: China National Cereals, DATE: Oct.5, 2011

Oils & Foodstrffs Corporation Beijing, China

Advised Through Bank of China, Beijing

NO.BOC 11/10/05

IRREVOCABLE DOCUMENTARY LETTER OF CREDIT

Dear Sirs:

We open this by order of Hong Kong Food Company, Vancounver for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:

—Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later than November 30, 2011 and notify applicant.

—Signed commercial invoice in quintuplicate. —Canadian customs invoice in quintuplicate. —Insurance policies (or certificates) in duplicate covering marine All Risks and war risks

st

subject to P.I.C.C.date Jan.1,1981.

Evidencing shipment from China port to Montreal, Canada of the following goods: 50 000 tins of 430 grams of Great Wall Strawberrry Jam, at CAN$2.50 per tin CFR3% Vancouver, details as per your S/C No.94/8712

Partial shipment are allowed. Transhipment is allowed.

This Credit expires on Novermber 30, 2011 for negotiation in China.

It is subject to the Uniform Customs and Practice for Documentary Credit(2007 Revision),International Chamber of Commerce Publication No.600.

4．请根据下列合同条款及审证要求审核国外来证，指出信用证中存在的问题，并说明如何修改。

SALES CONFIRMATION

S/C NO：954361

DATE：June 15, 2011

THE BUYER: The Eastern Trading Company, Osaka, Japan

THE SELLER: Shanghai Donghai Garments Imp. & Exp. Corp., Shanghai, China NAME OF COMMODITY AND SPECIFICTION： Pure Cotton Men's Shirts Art. No. 9-71323

Size Assortment S/3 M/6 and L/3 per dozens QUANTITY：5000 dozens 3% more or less at seller's option

PACKING：Each piece In a polybag, half a dozen to a paper box ,10 dozens to a carton UNITE PRICE: US$120.00 per doz. CIFC 5% Kobe/Osaka

SHIPMENT：During Aug./Sept 2011 In two equal shipments

INSURANCE：To be covered by the seller for 110% of Invoice value against all Risks as per China Insurance Clause dated Jan. 1st, 1981.

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YAYMENT：By Irrevocable letter of credit payable at sight, to reach the seller not later than July 20, 2011 and remain valid for negotiation In China until the 15th days after the date of Shipment.

IRREVOCABLE DOCUMENTARY LETTER OF CREDIT

FUJI BANK,LTD. 1-CHOME,CHIYODA-KU C.P.O.BOX 148 ,TOKYO,JAPAN

L/C No.219307

July 15th, 2011 Advising Bank:

Bank of China, Shanghai

Beneficiary: Amount: not exceeding Shanghai Donghai Carments Imp. & Exp. Corp. US$600,000.00 Shanghai China Dear Sir:

At the request of THE EASTERN TRADING COMPANY , Osaka, Japan. We here Issue In your favour this Irrevocable documentary Credit No.219307 which Is available by acceptance of your draft at 30 days after sight for full Invoice value drawn on FuJi Bank Ltd. New York Branch, New York , N.Y.U.S.A. bearing this clause:“Drawn under documentary Credit No 219307 of FuJi Bank Ltd.” accompanied by the following documents: （1）Signed Commercial Invoice In four copies.

（2）Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight collect” and notify applicant.

（3）Insurance Policy for full Invoice value of 150% covering all Risks as per ICC dated Jan.1st,1981.

（4）Certificate of Origin Issued by the China Exit and Entry Inspection and Quarantine Bureau.

（5）Inspection Certificate Issued by applicant. Covering: 5000 dozens Pure Cotton Men's Shirts Art. No. 9-71323

Size Assortment: S/3、M/6、L/3 per dozen

At US＆120 CIFC5% Kobe/Osaka, packed In cartons of 10 dozens each. Shipment from Chinese Port to Yokohama at buyer's option not later than Sept. 30, 2011. Transshipment Is prohibited, partial Shipments are allowed. The credit Is valid In Shanghai,China.

Special conditions: Documents must be presented within 15 days after date of Issuance of the Bills of Lading, but In any event within this credit validity.

We hereby undertake to honor all drafts drawn In accordance with the terms of this credit. It is subject to the Uniform Customs and Practice for Documentary Credit(2007 Revision),International Chamber of Commerce Publication No.600. For FuJi Bank Ltd. -signed-

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5.根据合同审核信用证。

SALES CONTRACT

BUYER: JAE & SONS PAPERS COMPANY NO. ST05-016

203 LODIA HOTEL OFFICE 1546, DONG-GU DATE: AUGUST 08, 2005 BUSAN, KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINA

This Contract is made by and agreed between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAFT LINEBOARD

2. UNIT PRICE: USD390.00 PER METRIC TON CFR BUSAN KOREA 3. TOTAL QUANTITY: 100 METRIC TONS, +10% ARE ALLOWED

4. PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE

5. TOTAL VALUE: USD39000.00 (SAY U.S. DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED)

6. PACKING: TO BE PACKED IN STRONG WOODEN CASES, SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION 7．SHIPPING MARKS: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording“KEEP AWAY FROM MOISTURE”,“HANDLE WITH CARE”, etc. and the shipping mark: ST05-016/BUSAN KOREA 8．TIME OF SHIPMENT: BEFORE OCTOBER 02, 2005 9．PORT OF SHIPMENT: MAIN PORTS OF CHINA 10．PORT OF DESTINATION: BUSAN, KOREA

11．INSURANCE: To be covered by the Buyer after shipment 12．DOCUMENT:

+ Signed invoice indicating L/C No. and Contract No.

+ Full set (3/3) of clean on board ocean Bill of Lading marked“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 13．OTHER CONDITIONS REQUIRED IN L/C:

+ All banking charges outside the opening bank are for beneficiary’s account + Do not mention any shipping marks in your L/C + Partial and transshipment allowed

14．REMARKS: The last date of L/C opening: 20 August, 2005 信用证

BANK OF KOREA LIMITED, BUSAN

SEQUENCE OF TOTAL *27: 1/1

FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DATE OF ISSUE 31C: 20050825

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DATE AND PLACE OF EXPIRY *31D: DATE 20051001 PLACE APPLICANT’S COUNTRY APPLICANT *50: JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU BUSAN, KOREA

BENEFICIARY *59: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANNING, CHINA

AMOUNT *32B: CURRENCY HKD AMOUNT 39000.00

AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT… 42C: 90 DAYS AT 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: MAIN PORTS OF CHINA FOR TRANSPORTATION TO 44B: MAIN PORTS OF KOREA LATEST DATE OF SHIPMENT 44C: 20051031 DESCRIPT OF GOODS 45A:

COMMODITY : UNBLEACHED KRAFT LINEBOARD UNIT PRICE : HKD390.00/MT

TOTAL : 100MT+10% ARE ALLOWED PRICE TERM : CIF BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA

PACKING : STANDARD EXPORT PACKING SHIPPING MARK : ST05-016 BUSAN KOREA DOCUMENTS REQUIRED 46A:

1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO. ST05-018 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/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS 4. CERTIFICATE 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 PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE V ALIDITY OF THE CREDIT

CONFIRMATION * 49: WITHOUT INSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITY

SENT TO REC. INFO. 72: SUBJECT TO U.C.P. 1993 ICC PUBLICATION 500

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6.阅读下列信用证

AUG.8th,2011 LOGICAL TERMINAL P005 14:10:38 MT S701 ISSUE OF DOCUMENTARY CREDIT

PAGE 00001 FUNC SWPR3

MSGACK DWS765I AUTHENTICATION SUCCESSFUL WITH PRIMARY KEY BASIC HEADER F 01 BKCHCNBJA300 5976 662401 APPLICATION HEADER O 700 1530 030807 MITKJPJTA××× 1368 960990 030808

*SAKURA BANK, LTD. , THE

* (FORMERLYTHE MITSUI TAIYO KOBE) *TOKYO

USER HEADER BANK, PRIORITY 113 :

MSG USER REF 108 :

SEQUENCE OF TOTAL *27： 1/3 FORM OF DOC. CREDIT *40 A : IRREVOCABLE DOC, CREDIT NUMBER *20 : 090-3001573 DATA OF ISSUE *31 C : 110804 EXPIRY *31 D : DATE 030915 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT *50 : TIANJIN-DAIAI CO., LTD, SHIBADAIMON MF BLOG, 2-1-16,SHIBADAIMON, MINATO-KU, TOKYO, 105 JAPAN BENEFICIARY *59 : SHANGHAI GARMENT CORP, NO.567 MAOTAI RD., SHANGHAI, CHINA AMOUNT *32 B : CURRENCY USD AMOUNT 74 157.00 ADD. AMOUNT COVERED 39 C : FULL CIF INVOICE VALUE AVAILABLE WITH/BY *41 D : BANK OF CHINA BY NEGOTIAYION DRAFTS AT ... 42 C : DRAFT(S) AT SIGHT DRAWEE 42 A : * COMMERCIAL BANK * NEW YORK ,NY PARTIAL SHIPMENT 43 P : PARTIAL SHIPMENTS ARE ALLOWED TRANSSHIPMENT 43 T : TRANSHIPMENT IS NOT ALLOWED LOADING IN CHARGE 44 A : SHANGHAI FOR TRANSPORT TO ? 44 B : KOBE, JAPAN LATEST DATE OF SHIP. 44 C : 110831 DESCRIPTION, OF GOODS 45 A : GIRL'S T/R VEST SUITS ST/NO .353713 6,000 SETS. USD6.27/SET USD37 620.00 353714 5,700 SETS. USD6.41/SET USD36 537.00 TOTAL: 11,700 SETS. USD74 157.00 PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMEENT CONFIRMATION *49 : WITHOUT REIMBURSEMENT BANK 53 A : * COMMERCIAL BANK * NEW YORK , NY

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INSTRUCTIONS 78 : IN REIMBURSEMENT , NEGOTIATING BANK SHOULD SEND THE BENEFICIARY'S DRAFT TO THE DRAWEE BANK FOR OBTAINING THE PROCEED, NEGOTIATING BANK SHOULD FORWARD THE DOCUMENTS DIRECT TO THE SAKURA BANK, LTD.,TOKYO INT'L OPERATIONS CENTER P.O.BOX 766 ,TOKYO, JAPAN BY TWO CONSECUTIVE REGISTERED AIRMAILS DOCUMENTS REQUIRED *46 B ： SIGNED COMME4RCIAL INVOICE IN 5 COPIES INDICATING IMPORT ORDER NO.131283 AND CONTRACT NO.03-09-403 DATED JUL.12,2011 AND L/C NO. FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” NOTIFY TIANJIN-DAIEI CO. ,LTD 6F, SHIBADAIMON MF BLDG. , 2-1-16 SHIBADAIMON, MINATO-KU TOKYO 105 JAPAN. TEL NO. 03-5400-1971, FAX NO.03-5400-1976. PACKING LIST IN 5 COPIES CERTIFICATE OF ORIGIN IN 5 COPIES

INSURANCE POLICY OR CERTIFICATE IN 2/2 AND ENDORSED IN BLANK FOR 110 PCT OF FULL

TOTAL INVOICE VALUE COVERING ALL RISKS, WAR RISKS AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C.DATED JAN.1ST，1981. WITH CLAMS, IF ANY, PAYABLE AT DESTINATION

TELEX OR FAX COPY OF SHIPPING ADVICE DESPATCHED TO TIANJIN-DAIEI CO.,LTD. (DIV:1, DEPT:3 FAX NO.03-5400-1976) IMMEDIATELY AFTER SHIPMENT. BENEFICIARY'S CERTIFICATE STATING THAT THREE SETS COPIES OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN AIRMAILD DIRECTLY TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT. ADDITIONAL COND. 47 B: * ： (1) 5PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY PER EACH ITEM WILL BE ACCEPTABLE. (2) BUYER'S IMPORT ORDER NO.131283 MUST BE MENTIONED ON ANY SHIPPING DOCUMENTS. (3) ABOVE CARGO SHALL BE CONTAINERIZED. (4) SHIPPING MARK OF EACH CARTON SHOULD INCLUDE BUYER'S IMPORT ORDER NO.131283 (5) T.T. REIMBURSEMENT IS NOT ACCEPTABLE. (6) ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.

It is subject to the Uniform Customs and Practice for Documentary Credit(2007 Revision), International Chamber of Commerce Publication No.600.

ORDER IS MAC : BF35294E CHK : 6E452BBE2A45 DLM :

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二、汇 票

1． 翻译下列专用名词

（1）drawer （2）drawee （3）usance draft (4) payee (5)bearer bill (6) acceptance (7) endorsement (8) commercial acceptance draft (9) bill of exchange (10) documentary draft

2．根据第10页练习题6的一份信用证填写跟单信用证项下汇票。

BILL OF EXCHANGE

凭 信用证

Drawn under………………………………………………………….. L/C NO. ……………. 日期

Dated…………………………支取 Payable with interest @….. %…..按…..息….付款 号码 汇票金额 上海

NO……….. Exchange for Shanghai ………………….20………… 见票…………………日后（本汇票之正本未付）付交

At ……………. sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of 金额

the sum of 此致：

To…………………………………………………….. ……………………………………………………..

3. 根据下列内容填制汇票一份。

ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONG L/C NO. AND DATE: 756/05/1495988, NOV. 20, 2011 AMOUNT: USD19,745.00 APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONG BENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH. WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK. INV. NO.: ITBE001121

DATE OF NEGOTIATION: DEC. 20, 2011

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BILL OF EXCHANGE

凭 信用证

Drawn under………………………………………………………….. L/C NO. ……………. 日期

Dated…………………………支取 Payable with interest @….. %…..按…..息….付款 号码 汇票金额 广州

NO……….. Exchange for Guangzhou ………………….20………… 见票…………………日后（本汇票之正本未付）付交

At ……………. sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of BANK OF CHINA, TIANJIN BRANCH 金额

the sum of 此致：

To…………………………………………………….. ……………………………………………………..

三、发 票

1．根据中国金属矿产进出口公司上海分公司出口到加拿大一批大理石瓷砖的海关发票回答下列问题。

（1）提单的签发日期？提单号码是多少？ （2）该笔业务的收货人是谁？

（3）装运港、目的港和中转港分别是什么？ （4）该笔业务支付方式是什么？

（5）该笔业务的总金额是多少？ （6）从上海到加拿大的运保费是多少？

13

CANADA CUSTOMS INVOICE

1 Vendor (Name and Address) 2 Date of Direct Shipment to Canada CHINA NATIONAL METALS & B/L NO.MY88059 JAN.18TH,2011 MINERALS IMP. & EXP. CORPORATION SHANGHAI CHINA 3 Other References 4 Consignee (Name and Address) 5 Purchaser’s Name and Address INTERNATIONAL TRADING CORP. THE SAME AS CONSIGNEE 1110 SHEPPARD AVENUE EAST. 6 Country of Transhipment SUITE NO. 506,WUKKIWDAKE,IBTARIO W/T HONG KONG CANADA 7 Country of Origin of Goods IF SHIPMENT INCLUDES GOODS OF DIFFERENT CHINA ORIGINS ENTER ORIGINS AGAINST ITEMS IN 12. 8Transportation 9 Conditions of Sale and Terms of Payment FROM SHANGHAI TO TORONTO,CANADA CIF TORONTO BY L/C AT SIGHT BY SEA 10 Currency of Settlement USD 11 No of 12 Specification of Commodities (Kind of Packages, 13 Quantity (State Unit) Selling Price / Prix de vente Pkgs Marks and Numbers, General Description and Char- (Preciser I’ unite) 14 Unit Price 15 Total 16 MARBLE TILES CRATES 1--16 MARBLE TILES 30.5×30.5×1cm 8 CRATES ART NO. 425-1 312.56SQM. @USD24 USD 7501.44 8 CRATES ART NO. 425-2 312.56SQM. @USD24 USD 7501.44 18 If any of fields 1 to 17 are included on an attached commercial - 16 Total Weight / Poids Total 17 Invoice Total invoice. Check this box Net Gross / Bru TH Commercial Invoice No. 88M5566 JAN.16,2011 16.96M/T 17.6M/T USD15002.88 19 Exporter’s Name and Address (If other than Vendor) 20 Originator (Name and Address) / Expediteur d’ origine Nom et adresse de l’ exportatur (S’ il deffere du vendeur) (Nom et adresse) SAME AS VENDOR 21 Departmental Ruling (If applicable) / Decision du Ministere 22 If fields 23 to 25 are not applicable, check this box (S’ il y a lieu) Si les zones 23 a 25 sont sans object, cocher cette boite 23 If included in field 17 indicate amount 24 If not included in field 17 indicate amount 25 Check (If applicable): Si compris dans le total a la zone 17. Preciser Si non copris dans le total a la zone 17 preciser Cocher (S’ il y a lieu): (i)Transportation charges, expenses and insur- (i)Transportation charges. Expenses and insur- (i)Royalty payments or sub- ance from the place of direct shipment to ance to the place of direct shipment to Can- sequent proceeds are paid Canada. ada. or payable by the purchaser. $ USD 1,405.89 $ (ii)Costs for construction, erection and assemb- (ii)Amounts for commissions other than buy- ly incurred afer importation into Canada. ing commissions. (ii)The purchaser has supplied $ $ goods or services for use in the production of these goods. (iii)Export packing (iii)Export packing $ $ DEPARTMENT OF NATIONAL REVENUE CUSTOMS AND EXCISE MINISTERE DU REVENU NATIONAL DOUANES ET ACCISE

14

2．根据第10页习题6的一份信用证填写商业发票。

上海市服装集团公司

SHANGHAI GARMENT CORPORATION

NO.567 MAOTAI ROAD. SHANGHAI, CHINA

TEL：8621-55876423 FAX：8621-55886756

COMMERCIAL INVOICE

TO: M/S. 号码

No: 定单或合约号码 Sales Confirmation No. 日 期

Date 装船口岸 目的地

From To 信用证号数 开证银行

Letter of Credit No. Issued by 唛号 Marks & Nos. 货 名 数 量 Quantities and Descriptions 总 值 Amount

上海市服装集团公司

We certify that the goods Shanghai garment Corporation are of Chinese origin. SHANGHAI, CHINA

注: (1) 发票号码：MNGO886656 (2) 发票日期 Aug..18,2011 (3) SHIPPING MARK: TIANJIN-DAIEI CO KOBE , JAPAN CTN.1—80

IMPORT ORDER NO.131283 MADE IN CHIN

15

⑴ 备案号栏应填：

A. EEW7865435 B. CDFG5618 C. LC810A000228 D. 不填 ⑵ 经营单位栏应填:

A. 大连化工进出口公司2102911013 B. 北京宇都商贸有限公司1101250756 C. 长春特钢厂 D.大连外轮代理公司 ⑶ 运输工具名称栏应填:

A. 江海 B. EAST EXPRESS

C. EAST EXPRESS2000.11.16 D. EAST EXPRESS 151E ⑷ 提运单号栏应填:

A. EEW7865435 B.CDFG5618

C.LC810A000228 D.00XFFFG-78017KR ⑸收货单位栏应填:

A. 大连化工进出口公司2102911013 B. 北京宇都商贸有限公司 C. 长春特钢厂 D.大连外轮代理公司 ⑹ 贸易方式栏应填:

A. 一般贸易 B. 加工贸易设备 C. 中外合资 D.合资合作设备 ⑺ 征免性质栏应填:

A. 照章 B. 一般征税 C. 中外合资 D. 全免 ⑻ 装运港栏应填:

A. 丹麦港口 B. 荷兰港口 C. 香港 D. 鹿特丹 ⑼ 境内目的地栏应填:

A. 北京其他 B. 大连其他 C.长春其他 D. 长春特钢厂 ⑽ 成交方式栏应填:

A. CIF B. FOB C. L/C D. 一般贸易 ⑾ 保费栏应填:

A. 304/0250/3 B. 304/1346/1 C. 1346/3 D. 不填 ⑿ 合同协议号栏应填:

A. CDFG5618 B. LC810A000228 C. 00XFFFG-78017KR D. EEW7865435 ⒀ 件数栏应填:

A. 9 B.12 C.3 D.2 ⒁ 毛重栏应填:

A. 不填 B.15025 C.17951 D. 30 050 ⒂ 集装箱号栏应填:

A. SCZU7854345/SCZU7855235 B. SCZU7854345/20’/2 275 C. SCZU7854345/40/2 275 D. SCZU7855245/20’/2 275 ⒃ 标记唛码及备注栏应填:

A. DCIEC/NO.1-9/ DALIAN CHINA /SCZU7855245/ SCZU7854345 B. DCIEC/NO.1-9/ DALIAN CHINA /SCZU7854345 C. DCIEC/NO.1-9/ DALIAN CHINA /SCZU7855245 D. DCIEC/NO.1-9/ DALIAN CHINA ⒄ 商品名称、规格型号栏应填:

A. FORKLIFT TRUCK/BATTERY & CHARGE B. 电动叉车 FFT4730MM C. 电动叉车 B30S D. 电动叉车 84271090 ⒅ 原产国(地区) 栏应填:

A. 丹麦 B. 德国 C. 荷兰 D. 韩国 ⒆ 总价栏应填:

26

A. 53853 B. 55903 C.55199 D.57249 ⒇ 征免栏应填:

A. 一般征税 B. 全免 C. 照章 D. 征免

2.根据所给发票和装箱单查找报关单（部分）填制错误。

中韩合资大连海天服装有限公司（2115930064） DALIAN HAITIAN GARMENT CO., LTD

COMMERCIAL INVOICE

TO: M/S. 号码 WAN DO APPAREL CO.,LTD No: HT01A08 550-17, YANGCHUN-GU, SEOUL, KOREA 定单或合约号码

Sales Confirmation No. MN808 日 期

Date SEP. 28,2005

装船口岸 目的地

From DALIAN CHINA To INCHON KOREAL 信用证号数 开证银行

Letter of Credit No. D/A Issued by 唛号 Marks & Nos. 货 名 数 量 Quantities and Descriptions 总 值 Amount FOB DALIAN CHINA LADY’S JUMPER 1,300 PCS @ $ 11.00 USD14 300.00 WAN DO INCHON MAN’S JUMPER 1,300 PCS @ $ 11.00 USD14 300.00 CNT 1—260 TOTAL: USD28 600.00 We certify that the goods

are of Chinese origin. 中韩合资大连海天服装有限公司

DALIAN HAITIAN GARMENT CO., LTD

× × ×

中韩合资大连海天服装有限公司（2115930064） DALIAN HAITIAN GARMENT CO., LTD

PACKINGLIST

Ivo No.:HT01A08

27

TO： WAN DO APPAREL CO.,LTD

550-17, YANGCHUN-GU, SEOUL, KOREA Date: SEP. 26,2005 Notify Party: SAME AS ABOVE

Port of Loading: Carrier: B/L NO.: DALIAN CHINA DAIN/431E DAINE431227 Final Destination: INCHON KOREA

Marks & NOS Quantity & Description Net-weight Gross-weight Measurement WAN DO LADY’S JUMPER 1 300 PCS 2 600KGS 3 380KGS 25CBM INCHON MAN’S JUMPER 1 300 PCS CNT 1—260

TOTAL:260CTNS(2,600PCS)

1X20’ CONTAINER NO.:EASU9608490 TAREWGT2280 kg

补充材料：该公司在来料加工合同9911113项下出口男、女羽绒短上衣，分列手册(编号 B09 009301018)第2、3项。

外汇核销单号:215157263 计量单位:件/千克

中华人民共和国海关出口货物报关单

预录入编号： 海关编号：

出口口岸 经营单位 发货单位 许可证号 （H）批准文号 215157263 （J）合同协议号 9911113 （O）集装箱号 EASU9608490/20/2280 标记唛码及备注 （A）备案号 B09009301018 （B）运输方式 江海 （E）贸易方式 来料加工 运抵国（地区） （1）成交方式 FOB （K）件数 2600 随附单据 （L）包装种类 （M）毛重（公斤） （N）净重（公斤） 纸箱 3380 2600 生产厂家 运费 （C）运输工具名称 DAIN/431E （F）征免性质 来料加工 指运港 保费 （D）提运单号 DAINE431227 （G）结汇方式 电汇 境内货源地 杂费 出口日期 申报日期 （P）项号 商品编号 （Q）商品名称、规格型号 （R）数量及单位 最终目的国（地区）单价 （S）总价 币制 （T）征免 01 羽绒短上衣 2600件 11 28600 全免 02 2600件 11 28

3.填制进口报关单

下面是某公司的进口发票、装箱单和提单所列内容，请填制的一份一般贸易进口报关单。

DU PONT SINGAPORE FIBRES PTE LTD

1 MARITIME SQUARE # 07-01 WORLD TRADE CENTRE SINGAPORE 09925 PHONE: 2732244(12 LINES) CABLES: FORELPONT TELEX: DUFE RS 21963

COMMERCIAL INVOICE

TO: M/S. 号码

SHANGHAI WORLDBEST MACHINERY 1. & E. CO. LTD No: 1G20303463 RM 723 7/F HUAYUAN WORLD PLAZA 定单或合约号码

SHANGHAI CHINA. 200080 Sales Confirmation No. 04L-025SH 日 期

Date 27 MAR 2011

装船口岸 目的地

From SINGAPORE To SHANGHAI 信用证号数 开证银行

Letter of Credit No. L/C Issued by HSBC SINGAPORE BRANCH 唛号 Marks & Nos. 货 名 数 量 Quantities and Descriptions 总 值 Amount SHANGHAI LYCRA ELASTANCE氨纶弹力丝 CIF SHANGHAI WORLDBEST 40 DENIER TYPE 149B 04L-025SH MERGE 17 124.50KGS TUBE C/NO.1-420 KENNETH CHOY，LYCRA SHANGHAI 10 332.00 KGS @ 19.00 USD196 308.00 COUNTRY OF ORIGIN： SINGAPORE

DU PONT SINGAPORE FIBRES PTE LTD

× × ×

DU PONT SINGAPORE

PACKING LIST

27 MAR 2011

GROSS WEIGHT NET WEIGHT MEAS

SHIPPING MARK DESCRIPTION (kgs) (kgs) (M3)

SHANGHAI

29

WORLDBEST

04L-025SH 1X40’CIBTAUBER 13 285.10 10 332.00 50 400 C/NO.1-420 420 CARTONS OF

SHANGHAI “LYCRA”ELASTANE 40.5kg TUBE 40 DENIER TYPE 149B MERGE 17 124.50KGS TUBE KENNETH CHOY，LYCRA 10 332.00 KGS

CONTAINER NO:：TESU4371795/40/5 000 NO SEAL NO： LZ00349

补充材料：上海华源机械进出口公司（上海浦东）于2011年4月1日进口，并于4月7日向上海浦江海关（2200）申报进口。进口商品用于自营内销预录入编号：108007846

BILL OF LADING

03/27/2011 STB

SHIPPER(Principal or seller licensee and full address) DU PONT SINGAPORE FIBRES PTE LTD 1 MARITIME SQUARE NO. 07-01 WORLD TRADE CENTRE SINGAPORE 099253 CONSIGNEE (Name and Full address/Non-Negotiable Unless Consligend to Order) SHANGHAI WORLDBEST MACHINERY 1&E CO LTD RM 723/7E HUAYUAN WORLD PLAZA 1958 PUDONG NORTH ROAD SHANGHAI CHINA 200080 NOTIFY PARTY(Name And Full Address) SAME AS CONSIGNEE INITIAL CARRIAGE (MODE) PLACE OF RECEIPT SINGAPORT EXPORT CARRIER PORT OF LOADING Hyundai Baron 3068 SINGAPORE PORT OF DISCHARGE PLACE OF DELIVERY SHANGHAI SHANGHAI MKS & NOS CONTAINER NOS NO OF PKGS DESCRIPTION OF PACKAGES ANDGOODS GROSS WEIGHT MEASUREMENT B/L NUMBER APLU 7137686 FORWARDING AGENT (Reterebcesm,F,M,CM,No) POINT AND COUNTRY OF ORIGIN OF GOODS ALSO NOTIFY (Name and Full Address) /DOMESTIC ROUTING EXPORT INSTRUCTIONS/PIER TERMINAL/ONWARD ROUTING * MR.QIAN WEIFENG FAX: 0086-21-62033441 * * MR QIAN WEIFENG FAX: 0086-21-62033442 30

九、进出口许可证

实务操作题（根据下列纺织品出口许可证/商业发票回答问题）。

纺织品出口许可证/商业发票 正 本

2 许可证号码 LICENCE No. 9 CN 089008 3 协议年度 Agreement year 2011 5 发票号码 Invoice No. 29BD0557Y 4 类别号 Category No. 6385/638 TEXTILE EXPORT LICENCE/COMMERCIAL INVOICE ORIGINAL 1 出口人（名称和地址） Exporter(name & address) SHANGHAI KNITWEAR IMP. & EXP. CO. LTD. OIC 1040 NORTH SUZHOU ROAD SHANGHAI, CHINA 6 收货人（名称和地址） Consignee(name & address) 7 装运地、装运期及目的地 Place & time of shipment, destination I.C. ISSAACS & CO., LP FROM SHAGNHAI TO BALTIMORE U.S.A. 3840 BANK STREET， BY SEA DURYING JUN/JUL 2011 BALTIMORE，MARYLAND 21224 U.S.A. 8 中国港口离岸价值 Value of FOB Chinese port USD 11，340.00 9 唛头—包装件数—商品名称 GOODS I.C. ISAACS & CO., 65% POLYERSTER 35% 10 数量 11 单价 Unit price 12 总值 Amount Marks & numbers number of packages DESCRIPTION OF Quantity FOB CHINA PER DOZ BALTIMORE USA COTTON LADIES KNIT JACKET USD 10.50 STYLE LONG SHIELD L/C NO. L8959344 1080DOZ MADE IN CHINA USD11， 340.00 M.I.D. NAME：SHANGHAI KNITWEAR IMP. & EXP. CO. LTD. OIC ADDR：1040 NORTH SUZHOU ROAD SHANGHAI, CHINA CITY：SHANGHAI 13 生产厂家代码 M. I. D. CNDONKI0001XIA 14 出口人签章 Exporter’s stamp and signature SHANGHAI KNITWEAR IMP. & EXP. CO. LTD. OIC ╳ ╳ ╳ 日期 Date： NOV. 8th,2001

36

15 发证当局签章 Issuing authorities’stamp and signature 问题：

（1）该业务的出口商是谁？

（2）该纺织品出口许可证/商业发票的协议年度是哪一年？ （3）该业务的商业发票号码是多少？ （4）该业务的收货人是谁？

（5）该业务的装运港和目的港分别是哪里？ （6）该业务的中国港口离岸价值是多少？ （7）该业务的信用证号码是多少？ （8）生产厂家代码是多少？

十、装船通知

1、请根据下列所给内容缮制装船通知。注意唛头由卖方自行设计。

BUYER: WEILI INT’L TRADING CORP. SELLER: SUNSHINE TOY CORP. DESCRIPTION：

ORDER NO. GOODS QUANTITY/PACKAGES COLOUR A220 BAGS 3200PCS/100CTNS GREY A320 4000PCS/200CTNS WHITE C153 4000PCS/200CTNS WHITE SHIPMENT: MAR. 22,2011 FROM SHANGHAI TO HAMBURG

CONTAINER NO. & SEAL NO. : 1X40’GP MLCU4578610/ C423775 VOYAGE NAME & NO.: CMA CGM NEPTUNE V.485W B/L NO.: CGLSHA0303088NA

INVOICE NO.& AMOUNT: SUNJA20110322 TOTAL USD22000.00

SUNSHINE TOY CORP.

221/18 SUNSHINE BUILDING ，SHANGHAI ，CHINA

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