国际贸易单证实训作业

实训一：信用证内容分析

信用证：

Sequence of Total *27 : 1 / 1 Form of Doc. Credit *40 : IRREVOCABLE Doc. Credit Number *20 : AIB.IM06063506 Date of Issue *31 C : 060624

Expiry *31 D : Date 0606 Place CHINA Applicant Bank 51 A : AIBKIE2DXXX *AIB BANK *DUBLIN

Applicant *50 : B AND C CANTWELL, CC FITTINGS, MEADOWLANDS GRANTSTOWN CO WATERFORD

Beneficiary *59 : GUANGDONG TEXTILES IMPORT AND EXPORT COTTON MANUFACTURED GOODS CO 14/F GUANGDONG TEXTILES MANSIONS 168 XIAO BEI RD GUANGZHOU CHINA Amount *32 B : Currency USD Amount 20060,00 Available with/ by *41 A : AIBKE2DXXX *AIB BANK *DUBLIN BY ACCEPTANCE Drafts at … 42 C : 30 DAYS SIGHT Drawee 42 A : AIBKE2DXXX *AIB BANK *DUBLIN Partial Shipments 43 P : PROHIBITED Transshipment 43 T : PERMITTED Loading in charge 44 A : GUANGZHOU CHINA For transport to … 44 B :

DUBLIN, IRELAND Descript. of goods 45 A :

+DRAWER SLIDES AND HANDLES

CIF DUBLIN, IRELAND Documents required 46 A :

+SIGNED INVOICES IN TRIPLICATE

+FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT

+INSURANCE POLICY/CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE

+CERTIFICATE OF CHINA ORIGIN ISSUED BY A RELEVANT AUTHORITY +PACKING LIST Additional cond. 47 A :

+PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS, TRADE FINANCE SERVICES, CARRISBROOK HOUSE, BALLSBRIDGE, DUBLIN 4. +IF BILLS OF LADING ARE REQUIRED ABOVE, PLEASE FORWARD DOCUMENTS IN TWO MAILS, ORIGINALS SEND BY COURIER AND DUPLICATES BY REGISTERED AIRMAIL

Details of Charges 71 B : BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY

Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS FROM SHIPMENT DATE Confirmation *49 : WITHOUT Instructions 78 :

DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJECT TO A DISCREPANCY HANDLING FEE OF EUR100,00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY

SPECIAL NOTE: ISSUING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY (UNLESS OTHERWISE STATED) AT APPROPRIATE LIBOR RATE PLUS 1,00 PER CENT MARGIN Send. to Rec. Info. 72 : THIS CREDIT IS ISSUED SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS, 1993 REVISION, I.C.C. PUBLICATIONS NO.500

实训要求：

1、翻译信用证条款；

2、分析信用证，回答以下问题： （1）谁是ISSUING BANK？

（2）这是即期L/C还是远期L/C？为什么？ （3）L/C的付款方式是哪一种？ （4）装运期是何时？为什么？

（5）保险费应该有哪一方承担？为什么？ （6）装箱单应该提交几份？

（7）如果货物实际的装运期是06年6月16日，按照交单期的规定，最迟应该在何时要交单？

（8）银行费用由谁承担？

实训二： 审证与修改信用证

1．根据下面的销售合同审核信用证。

销 售 合 同 SALES CONTRACT

Sellers: GREAT WALL TRADING CO.，LTD Contact no.:GW2005X06 Address: RM206, HUASHENG BUILDING, Date: 2006.4.22

NINGBO, P.R.CHINA Signed at: NINGBO

Buyers: F.T.C CORP Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.

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: (1)Name of commodity and (2)quantity specification HALOGEN FITTING W500 10% more or less both in amount and quantity allowed (3)unit (4)Unit price (5)amount 9600PCS PC CIF HELSINKI USD3.80/PC US36480.00 Total amount US36480.00 (6) Packing: CARTON (7) Delivery from: NINGBO to HELSINKI (8)Shipping marks: N/M (9) Time of shipment: Within 30 days after receipt of L/C, allowing transshipment and partial shipment.

(10)Term of payment: by 100% confirmed irrevocable letter of credit in favor of the sellers to be

available by sight draft to be opened and to reach China before MAY 1, 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA, NINGBO BRANCH. All banking charges outside China (the mainland of China) are for account of the Drawee. (11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to

HELSINKI to be effected by the buyers.

(12)Arbitration: All dispute arising from the execution of or in connection with this contract shall

be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Commission. In Shenzhen (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding both parties for setting the dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.

The Seller: GREAT WALL TRADING CO., LTD The Buyer: ALICE 马丁

Issue of Documentary credit

Issuing bank : METTTABANKLTD., FINLAND Doc. Credit Type : REVOCABLE Credit Number : LRT9806457 Date of Issue : 060628

Expiry : Date 060616 place FINLAND Applicant : F.I.C. CO.

AKEKSANTERINK AUTO P.O.BOX 9, FINLAND Beneficiary : GREAT WALL TRADING CO. LTD

RM206, HUASHENG BUILDING NINGBO, P.R.CHINA

Amount : USD3648.00(SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR

HUNDRED AND EIGHT ONLY.)

Available with/by : ANY BANK IN ADVISING COUNTRY BY NEGOTIATION

Draft at : DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE Partial shipments : NOT ALLOWED Transshipment : ALLOWED

Loading in Charge : NINGBO For Transport to : HELSINKI

Shipment Period : AT THE LATEST MAY 30, 2006

Descrip. Of Goods : 960 PCS OF HALOGEN FITTING W500. USD6.80 PER PC AS PER

SALES CONTRACT GW2005M06 DD22.4.2006. CIF HESINKI.

Documents Required : * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES * PACKING LIST IN 2 COPIES

* FULL SET OF CLEAN ON BOARD MARINE BILLS 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 WREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI. FOR AT LEAST 120 PCT OF CIF VALUE

* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2

DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE

Presentation period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT Confirmation : WITHOUT

Instructions : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND

ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSEQUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE

PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

2． 审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来。

DEUTSCHE BANK A.G., HAMBURG

APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY

ST

DATE AND PLACE OF EXPIRY: 1 SEP. 2004 IN HAMBURG ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)

TH

SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20 SEP. 2004

DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1. SIGNED INVOICE COUNTER SIGNED BY APPLICANT.

2. CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.

3. SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON

4. FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED

“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.

5. INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER

CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY. 6. WEIGHT NOTE COUTER SIGNED BY APPLICANT. 7. INSPECTION CERT. ISSUED BY ADVISING BANK.

COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/T

CIF HAMBURG.

REMARKS:

1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.

2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS. 3) SHIPPING MARKS AS READ: ABC ROTTERDAM NO.1-UP THIS CREDIT IS SUBJECT TO UCP NO. 500.

WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.

DEUTSCHE BANK A.G., HAMBURG(SIGNED).

实训三：商业发票的缮制

1．根据下列资料缮制发票： 资料如下：

——L/C NO. 291-11-6222531 DATEDAPRIL 2ND,2006

——DATE AND PLACE OF EXPIRY :OCT.15,2006 IN COUNTRY OF BENEFICIARY ——APPLICANT: WOODLAND LIMITED

450 CASTLE PEAK ROAD,KLN.,HONG KONG.

——BENEFICIARY: ZHEJIANG ANIMAL BY-PRODUCTS IMP. & EXP. CORPORATION 76 WULIN RD,HANGZHOU,CHINA ——L/C AMOUNT: USD16663.00

——LOADING IN CHARGE:SHANGHAI PORT,CHINA ——FOR TRANSPORTATION TO:HONGKONG ——LATEST DATE OF SHIP:060930

——DESCRIPTION OF GOODS: 42500 PIECES OF STUFFED TOY AS PER SALES

CONTRACT 06ZA16IA0069 DATED 06.06.13

STYLE NO. QUANTITY UNIT PRICE

----------------------------------------------------------------- ZEAPEL06 7000PCS USD0.345/PC

ZEAPEL07 500PCS USD0.65/PC

ZEAPEL08 5000PCS USD1.10/PC

ZEAPEL05 30000PCS USD0.31/PC CIFC5 HONGKONG AS PER INCOTERMS 2006

——DOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN 1 ORIGINAL AND 3

COPIES LESS 5% COMMISSION AND HANDSIGNED BY BENEFICIARY.

+ --------------

——ADDITIONAL COND.: +PACKING IN CARTONS OF 50 PCS EACH. +CARTONS TO BE MARKED WITH:Z.J.A.B HONGKONG C/NO.1- +--------------

提示：制作时请注意佣金的处理及签字方式。

COMMERCIAL INVOICE 1)SELLER 3) INVOICE NO. 5)L/C NO. 7)ISSUED BY 2)BUYER 8) CONTRACT NO. 10)FROM 12)SHIPPED BY 9)DATE 11)TO 13)PRICE TERM 4)INVOICE DATE 6)DATE 14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT TOTAL AMOUNT IN WORDS: TOTAL GROSS WEIGHT: TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE 2.根据下列资料缮制发票:

资料如下：

——DC NO. DC TST148986 ——EXPIRY :APR.15,2006 ——APPLICANT: LEON INC.

1200 NEW YORK DRIVE PASADENA, CA.91108

——BENEFICIARY: ZHEJIANG TEXTILES IMP. & EXP. CORPORATION 165 ZHONGHE ZHONG RD,HANGZHOU,CHINA ——L/C AMOUNT: USD124390.00

——LOADING ON BOARD/DISPATCH FROM:NINGBO PORT,CHINA ——FOR TRANSPORTATION TO:NEWYORK ——LATEST DATE OF SHIP:MARCH 31,2006

——COVERING: LADIES' 80% VISCOSE 12% NYLON 8% KNITTED CARDIGAN 1)P.O.NO. 6199,10900PCS AT USD4.60 PER PC

2)P.O.NO. 6200,19800PCS AT USD3.75 PER PC TOTAL 30700PCS,USD124390.00 SALES CONTRACT NO.06PA0060 DELIVERY TERMS:CIP NEWYORK PACKING:PLASTIC,CARTON WITH MARK

6199/6200/06PA0060/NEWYORK

——DOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN 4-FOLD +--------------

——SPECIAL INSTRUCTIONS:+ ALL DOCUMENTS INCLUDING INVOICE MUST BE IN

NAME OF ALANT CORPORATION ,111 AVENUE OF THE NEW YORK,NY 10066 U.S.A + INVOICE MUST INDICATE THE FOLLOWING: 1) OCEAN FREIGHT,INSURANCE COST AND FOB

VALUE

2) EACH ITEM IS LABELLED “MADE IN CHINA”. 3) GOODS SHIPPED IN ONE 40 FOOT FCL.

备注：OCEAN FREIGHT和INSURANCE COST分别按USD3000.00和USD124.39计。 提示：制作时请注意发票抬头人及发票批注内容。 COMMERCIAL INVOICE 1)SELLER 3) INVOICE NO. 5)L/C NO. 7)ISSUED BY 2)BUYER 8) CONTRACT NO. 10)FROM 12)SHIPPED BY 9)DATE 11)TO 13)PRICE TERM 4)INVOICE DATE 6)DATE 14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT TOTAL AMOUNT IN WORDS: TOTAL GROSS WEIGHT: TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE

3．根据所给销售合同制作商业发票。注该批货最终运往法国马赛港。

SALES CONFIRMATION NO.: 03CAN-1108

DATE: NOV.08, 2004

THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.

80 ZHONGSHAN ROAD, NANJING, CHINA FAX:86-025-23456789 TEL: 86-025-23456789

THE BUYER: SHEMSY NEGOCE ID CORP.

75 ROUTE 96570 DARDILLY, FRANCE FAX :33-56-12345678 TEL: 33-56-12345678 BUYER’S ORDER NO.:FE021G

THIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS: NAME OF GOODS AND SPECIFICATIONS QTY UNIT PRICE AMOUNT LEATHER BAGS ITEM NO. SL100 ITEM NO. SG120 ITEM NO. SF200 TOTAL 1000PCS 2000PCS 3000PCS 6000PCS USD2.00/PC USD1.50/PC USD3.00/PC FOB SHANGHAI USD2000.00 USD3000.00 USD9000.00 USD14000.00 SAY US DALLARS FOURTEEN THOUSAND ONLY PACKING: AS PER BUYER’S DEMANDS SHIPPING MARKS: AS PER BUYER’S DEMANDS

SHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/T

PAYMENT ) FROM CHINA PORT TO (AS BUYER’S DEMANDS) PARTIAL SHIPMENTS AND TRANSHIPMENT TO BE ALLOWED.

PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHT

INSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TO

COVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEAN MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF CHINA X TO BE EFFECTED BY THE BUYER

SELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP. COMMERCIAL INVOICE 1)SELLER 3) INVOICE NO. 5)L/C NO. 7)ISSUED BY 2)BUYER 8) CONTRACT NO. 10)FROM 12)SHIPPED BY 9)DATE 11)TO 13)PRICE TERM 4)INVOICE DATE 6)DATE 14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT TOTAL AMOUNT IN WORDS:

TOTAL GROSS WEIGHT: TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE

实训四：汇票的缮制

1 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, 2004 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, 2004

实训五：海运提单的缮制

一、实训目的和要求 1．实训目的

通过本次实训，使学生学会根据信用证或合同以及其他相关信息制作各种不同要求的海运提单。

2．实训要求

（1）分析信用证中有关海运提单的条款；

（2）收货人栏的内容填写要与合同要求一致，同时要合理； （3）注意已装船批注的填写； （4）完成制作后，要审单。 二、实训主要内容

分析信用证中的相关条款并缮制符合要求的海运提单。 三、实训预备知识 1．运输单据简介：

运输单据是外贸单证工作中最重要的单据之一，是出口商按规定要求装运货物后，承运人或其代理人签发的一种书面凭证。

根据运输方式的不同，承运人出具不同的运输单据，主要有海运提单、不可转让海运单、租船提单、邮包收据、航空运单、承运货物收据等。由于在对外贸易中海运所占比重最大，所以海洋运输单据尤其是海运提单使用的也较多，空运单的使用虽然也有其普遍性，但除了收货人必须要求作成记名式收货人之外，其他与海运提单基本相似。

海运提单（OCEAN BILL OF LADING）是承运人确认已收到托运人的货物，并已装船或待以装船，而签发给托运人的收据，它由承运人单方面签发，所以是托运人与承运人之间运输合同的证明，有物权凭证的作用，卖方可通过掌握海运提单来控制货物。

2．海运提单的缮制要点

海运提单的格式由各船公司自行确定，在形式上均各有特色，但都包括了以下的主 要内容：

1)承运人（CARRIER）：提单上必须表明以轮船公司身份注册的承运人，以防欺诈，否则银行

不予接受。

2)托运人（SHIPPER）：即发货人，信用证方式下为信用证受益人，托收方式下为托收的委托

人。

3)收货人（CONSIGNEE）：按规定填写。记名提单直接填收货人，不记名提单填“TO BEARER”，指示提单填“TO ORDER”或“TO THE ORDER OF ×××”。凡指示提单都需进行背书才能有效转让。

4)被通知人（NOTIFY PARTY）：信用证方式下按规定填写。该栏必须要有详细的名称和地址。 5)船名、港口：

提单项目 转船 直达 PRE-CARRIAGE BY: 第一程船船名 空白 PLACE OF RECEIPT: 船方收货的港口 空白 OCEAN VESSEL VOY. NO.: 第二程船船名 船名 PORT OF LOADING: 转运港 装运港 PORT OF DISCHARGE(DESTINATION)：卸货港 卸货港 PLACE OF DELIVERY: 最终目的地 与卸货港同则空白

6)唛头（MARKS）和集装箱号码(CONTAINER NO.)： 若信用证规定了唛头，则按其规定，若未规定则按双方约定或由卖方自定。无唛头则填“N/M”。集装箱货物要注明集装箱号码。 7)包装与件数（NO.& KIND OF PACKAGES）： 单位件数与包装都要与实际货物相符，并在大写合计数内填写英文大写文字数目，若有两种以上不同包装单位，应分别填写，再合计。散装货，只填IN BULK。

8)商品名称（DESCRIPTION OF GOODS）： 按信用证规定，并与发票等单据一致，若货物品名较多，可用总称。

9)毛重和体积（GW & MEAR）： 若信用证无特别规定，则只填总毛重和总体积。若为集装箱货，毛重包括货物的毛重和集装箱的皮重，体积则按集装箱计，一般一个20尺的集装箱体积为33.2CBM。

10)运费支付（FREIGHT & CHARGES）： 一般有两种：PREPAID 或COLLECT。

11)签发地点与日期（PLACE AND DATE OF ISSUE）： 地点一般在装运港所在地，日期按信用证要求，一般要早于或与装运期为同一天，要避免倒签提单和预借提单。

12)承运人签章： 提单必须由承运人或其代理人签字才有效。若信用证要求手签，也须照办。 13)提单签发份数（NO.S OF ORIGINAL B/L）： 信用证方式下按信用证规定，一般都是三份。 14)提单号码（B/L NO.）： 在提单右上角，主要是为了便于联系工作和核查。

15)其他：提单上还应注明ON BOARD字样，正本要注明ORIGINAL，有时还要注明货物的交接方式，如CY-CY，CFS-CY等等。

四、实训操作步骤

1．阅读和分析实训的相关资料； 2．分别填制海运提单的各个栏目； 3．进行“已装船批注”的操作； 4．根据信用证审核海运提单的准确性； 五、实训资料

1．根据下列资料填制海运提单：

APPLICANT: ADH TRADING CO.,KARACHI

BENEFICIARY: ZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION

EXPIRY DATE : SEP 15 ,2006

PARTIAL SHIPMENT：ALLOWED TRANSSHIPMENT：ALLOWED

SHIPMENT FROM NINGBO TO KARACHI

DESCRIPTION OF GOODS: “GOLD ELEPHANT” BRAND WATCH

FULL SET OF “SHIPPED ON BOARD”OCEAN BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED，SHOWING FREIGHT PREPAID AND NOTIFY APPLICANT

QUANTITY OF GOODS: 1000PCS; PACKING IN 40 CTNS THE NAME OF STEAMER: CHANGJIANG VOV. NO.: V.231 B/L NO.: CJ2651 B/L DATE: SEP 5 ,2006

GROSS WEIGHT: @16KGS/CTN NET WEIGHT: @15KGS/CTN MEASUREMENT: 0.062M3

B I L L O F L A D I N G 1) SHIPPER 2) CONSIGNEE 10) B/L NO. CARRIER: C O S C O 中国远洋运输（集团）总公司 CHINA OCEAN SHIPPING (GROUP) CO. ORIGINAL

3) NOTIFY PARTY

4) PLACE OF RECEIPT 5) OCEAN VESSEL 6) VOYAGE NO. 7) PORT OF LOADING 8) PORT OF DISCHARGE 9) PLACE DELIVERY OF Combined Transport BILL OF LADING

11) MARKS 12) NOS.& KINDS OF PKGS. 13) DESCRIPTION OF GOODS 14) G.W. (kg) 15) MEAS (m3)

16) 17) TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS) FREIGHT & CHARGES REVENUE TONS

RATE PER PREPAID COLLECT

PREPAID AT TOTAL PREPAID PAYABLE AT 18) NUMBER OF ORIGINAL B(S)L 22) LOADING ON BOARD THE VESSEL 19）DATE 20)BY 2．根据下列资料填制海运提单： LETTER OF CREDIT NO.: LC-515

EXPIRY DATE: 060615 PLACE IN CHINA

APPLICANT: BLUE SKY HOLDINGS LTD. HONGKONG

BENEFICIARY: ZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION

AMOUNT: CURRENCY USD AMOUNT 25,000.00 PARTIAL SHIPMENTS: ALLOWED TRANSHIPMENT: ALLOWED

LOADING IN CHARGE: SHANGHAI, CHINA

FOR TRANSPORT TO: HAMBURG PORT OF TRANSSHIPMENT：HONG KONG LATEST DATE OF SHIPMENT: 060628

DESCRIPTION OF GOODS: TOYS DETAILS AS PER ORDER NO.P06009 FOB SHANGHAI

FULL SET (3/3)OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING MADE

21) PLACE AND DATE OF ISSUE

OUT TO ORDER OF APPLICANT MARKED “FREIGHT COLLECT” AND NOTIFY APPLICANT.

B/L MUST SHOW THIS LETTER OF CREDIT NO. PACKING: TOTAL PACKED IN 200 CARTONS QUANTITY: 1000PCS BILL OF LADING NO.: YB5008 B/L DATE: 060620

VESSEL VOV. NO.: SUNFENG V.188 CONTAINER NO.:GVDU2061118/SEAL 21281 NET WEIGHT: 20KGS/CARTON GROSS WEIGHT:21KGS/CARTON MEASUREMENT: 0.086CBM/CARTON

B I L L O F L A D I N G 4) SHIPPER 5) CONSIGNEE 10) B/L NO. CARRIER: C O S C O 中国远洋运输（集团）总公司 CHINA OCEAN SHIPPING (GROUP) CO. ORIGINAL

6) NOTIFY PARTY

4) PLACE OF RECEIPT 5) OCEAN VESSEL 6) VOYAGE NO. 7) PORT OF LOADING Combined Transport BILL OF LADING 8) PORT OF DISCHARGE 9) PLACE DELIVERY OF

11) MARKS 12) NOS.& KINDS OF PKGS. 13) DESCRIPTION OF GOODS 14) G.W. (kg) 15) MEAS (m3)

16)

17) TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS) FREIGHT & CHARGES REVENUE TONS

RATE PER PREPAID COLLECT

PREPAID AT TOTAL PREPAID PAYABLE AT 18) NUMBER OF ORIGINAL B(S)L 22) LOADING ON BOARD THE VESSEL 19）DATE

20)BY

21) PLACE AND DATE OF ISSUE

实训六：保险单的缮制

1．根据下列资料制作保险单据： SOME MSG FROM COMING L/C ……

L/C NO.AND DATED:Y/24/406 SEP .18, 2006

BENEFICIARY:CHINA NATIONAL LIGHT IND. PRODUCTS I/E CORP.NINGBO GOODS BRANCH

EVIDENCING SHIPMENT OF : SPORTS GOODS 1,125 GROSSES (S/C 88G 1055) DOCUMENTS :

……

INSURANCE POLICY OF CERTIFICATE IN DUPLICATE BLANK ENDORSED COVERING MARINE INSTITUTE CARGO CLAUSES (ALL RISKS)AND WAR CLAUSES AND SRCC FOR 110% INVOICE VALUE UP TO FINAL DESTINATION IN NEPAL AND INSURANCE POLICY OR CERTIFICATE MUST BE VALID FOR 60 DAYS AFTER THE DISCHARGE OF GOODS FROM THE VESSEL AT THE PORT OF DESTINATION CLAIMS,IF ANY ,PAYABLE AT CALCULTTA.

SOME MSG FROM S/O :

THE GOODS ARE PACKED IN 1,125 GROSSES WITH MAYER 225 ON 15/10/2006. FROM NINGBO TO CALCUTTA.

INVOICE NO.: GMS-065

中 国 人 民 保 险 公 司 THE PEOPLE’S INSURANCE COMPANY OF CHINA 总公司设于北京 一九四九年创立

Head office：BEIJING Established in 1949

保 险 单 INSURANCE POLICY

保险单号次 2)发票号码 POLICY NO.

中 国 人 民 保 险 公 司 (以 下 简 称 本 公 司)

THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPAANY”) 根 据

AT THE REQUEST OF 1) (以 下 简 称 被 保 险 人) 的 要 求 , 由 被 保 险 人 向 本 公 司 缴 付 约

(HEREINAFTER CALLED “THE INSURED”) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE

定 的 保 险 ， 按 照 本 保 险 承 保 险 别 和 背 面 所 载 条 款 下 列 INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITION OF THIS POLICY

特 款 承 保 下 述 货 物 运 输 保 险 ， 特 立 本 保 险 单 AS PER THE CLAUSES PRINTED OVELEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON 标记 MARKS&NOS 3） 总 保 险 金 额 TOTAL AMOUNT INSURED： 7） 保 险 费 率 转载 运 输 工 具

PREMIUM AS ARRANGED RATE AS ARRANGED ER CONEYANCE SS. 8) 开 航 日 期 9） 自 至

SLG.ON OR ABT. AS PER BILL OF LANDING FROM TO 承 保 险 别： CONDITIONS 10）

所 保 险 别 ，如 遇 出 险，本 公 司 凭 本 保 险 单 及 其 他 有 关 证 件 给 付 赔 款。

CLAMIS，IF ANY， PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT COCUMENTS 所 保 货 物 ，如 发 生 本保 险 单 项 下 负 责 赔 偿 的 损 失 或 事 故。

IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTICE

应 立 即 通 知 本 公 司下 述 代 理 人 查 勘。

APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY`S AGENT AS MENTIONED HEREUDER： 12）

中 国 民 保 险 公 司 宁 波 分 公 司

THE PEOPLE`S INSURANCE CO.OF CHINA NINGBO BRANCH

包装及数量 QUANTITY 4） 保险货物项目 DESCRIPTION OF GOODS 5） 保险金额 AMOUNT INSURED 6） 14）GENERAL MANAGER

赔 款 偿 付 地 点

CLAIM PAYABLE AT/IN 11）

日 期 DATE 13） 地址：中国宁波中山东一路23号

TEL：3234305 3217466-44 TELEX“33128 PICCS CN。

Addess:23 Zhongshan Dong Yi Lu Ningbo.China.cable:42001 Shanghai

实训七：原产地证书的缮制

1．根据所提供信用证的有关内容缮制一般原产地证一份。注意：商品的HS编码为6405.2000。

FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN. TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LIMITED.

SHANGHAI OFFICE: 6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI，CHINA BENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.

301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA

APPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX

1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.

DC NO.: DCFJOM970603 FORM OF DC: IRREVOCABLE DATE OF ISSUE: 20 MAY,2008

EXPIRY DATE AND PLACE: 30 JULY, 2008 CHINA DC AMOUNT: USD26160.00, CFR AQABA, JORDAN, MAX CR AMT: NOT EXCEEDING?.

AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION

DRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO. DRAWEE: ISSUING BANK

LATEST DATE OF SHIPMENT: 15 JULY 2008

GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-40 24000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35 ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLET AS PER S/C 97 ACX417 DATED 17.4,2008 DOUMENTS REQUIRED:

SIGNED INVOICES IN SIX COPIES SHOWING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN, THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.

CERTIFICATE OF ORIGIN CERTIFYING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE. ADDITIONAL CONDITIONS: 1）“MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUST CERTIFY TO THIS EFFECT.

2）INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS FOLLOWS: FOR SIZE 36-40:36/6,37/12,38/15,39/15,40/12,EQUAL 60 PAIRS. FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.

3）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED

IN ARABIC AND/OR ENGLISH.

4）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTION

THIS DC NUMBER AND THE ISSUING BANK NAME.

1.Exporter Certificate No. 2.Consignee CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 5.For certifying authority use only 3.Means of transport and route 4.Country/region of destination 6.Marks and numbers 7.Number and kind of packages; 8.H.S code 9.Quantity 10.Number and date of invoices description of goods 11.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in china and that they comply with the rules of origin of the people’s republic of china. ……………………………………………………….…. Place and date, signature and stamp of certifying authority 12.Certification It is hereby certified that the declaration by the exporter is correct. ……………………………………………………………… Place and date, signature and stamp of certifying authority 2．根据信用证(NO.:001/95/14020X)有关内容,缮制普惠制产地证一份.设: 1）本信用证项下货物的运输方式为海运,在香港转船. 所有货物均为中国自制. 2）本信用证下的发票号码为95XW10,开票日期为:MAR.12.2008.

3）设普惠制产地证签证机构的签证日期为: MAR.13.2008.,地点为广州, 出口商签证日期为MAR.12.2008.

4）设本信用证项下的货物包装规格及唛头如下:

① XUWANG DOCUMENTATION SYSTEMS: ② XUWANG EDUCATION SYSTEMS:

每10套装一纸箱 每10盒装一纸箱 唛头: BLG TREE 唛头: BLG TREE

LONDON LONDON CTNS# 1-300 CTNS# 1-500 KEEP DRY KEEP DRY 信用证资料如下：

（一）信用证

RECEIVED FROM：SANWHKHHAXXX

UFJ BANK LIMITED，

HONG KONG BRANCH HONG KONG

MESSAGE TYPE ：MT700 ISSUE OF A DOCUMENTARY CREDIT ：27：SEQUENCE OF TOTAL

1/1

：40A：FORM OF DOC．CREDIT

IRREVOCABLE

：20：DOC．CREDIT NUMBER

BONY0600645 ：31C：DATE OF ISSUE

060610

：31D：EXPIRY

DATE 060615 PLACE CHINA

：50：APPLICANT

ABC CO.LTD. HONGKONG ：59：BENEFICIARY

ZHEJIANG GREAT CORPORATION HANGZHOU CHINA ：32B：AMOUNT

CURRENCY USD AMOUNT 80000,00

：39A：PERCENTAGE CREDIT AMOUNT TOLERANCE.(%)

05/05

：41D：AVAILABLE WITH/BY

ANY BANK BY NEGOTIATION ：42C：DRAFTS AT…

60 DAYS AFTER SIGHT

：42D：DRAWEE

ISSUING BANK ：43P：PARTIAL SHIPMENTS

ALLOWED

：43T：TRANSSHIPMENT

PROHIBITED

：44A：LOADING IN CHARGE SHANGHAI, CHINA ：44B：FOR TRANSPORT TO …

HONGKONG

：44C：LATEST DATE OF SHIP.

060605

：45A：DESCRIPT. OF GOODS

MEN’S DOWN JACKET QUANTITY:10000PCS UNIT PRICE:USD8.00 TT AMOUNT:USD80000.00 ORIGIN:CHINA CFR HONGKONG

PACKING:STANDARD EXPORT PACKING

：46A：DOCUMENTS REQUIRED

+ SIGNED COMMERCIAL INVOICE ONE ORIGINAL AND FIVE COPIES. + PACKING LIST INDICATING COLOR AND QUANTITY ONE ORIGINAL

AND THREE COPIES.

+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK ,MARKED FREIGHT PREPAID NOTIFY APPLICANT.

+ CERTIFICATE OF ORIGIN ISSUED BY CHINA COUNCIL FOR THE

PROMOTION OF INTERNATIONAL TRADE .

+ CERTIFICATE OF QUANTITY IN DUPLICATE ISSUED BY BENEFICIARY + BENEFICIARY’S FAX COPY OF SHIPPING ADVICE TO APPLICANT AFTER

SHIPMENT

ADVISING

L/C

NO.SHIPMENT

DATE,VESSEL

NAME,NAME,QUANTITY AND WEIGHT OF GOODS.

：47A：ADDITIONAL COND.

1. A DISCREPANCY HANDLING FEE OF USD50.00（OR EQUIVALENT）AND THE RELATIVE TELEX/SWIFT COST WILL BE DEDUCTED FROM THE PROCEEDS NO MATTER THE BANKING CHARGES ARE FOR WHOEVER ACCOUNT. 2. DISCREPANT DOCUMENTS WILL BE REJECTED BUT IF INSTRUCITONS FOR THEIR RETURN ARE NOT RECEIVED BY THE TIME THE APPLICANT HAS ACCEPTED AND/OR PAID FOR THEM, THEY MAY BE RELEASED TO APPLICANT. IN SUCH EVENT BENEFICIARY/NEGOTIATING BANK SHALL HAVE NO CLAIM AGAINST ISSUING BANK.

3. TOLERANCE OF 5 PERCENT MORE OR LESS ON QUANTITY OF GOODS AND AMOUNT IS ACCEPTABLE.

4. ALL DOCUMENTS MUST BEAR THIS L/C NO.

：71B：DETAILS OF CHARGES

ALL BANKING CHARGES OUTSIDE LC ISSUING BANK ARE FOR ACCOUNT BENEFICIARY INCLUDING OUR REIMBURSEMENT CHARGES.

：48：PRESENTATION PERIOD

WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE CREDIT VALIDITY. ：49：CONFIRMATION

WITHOUT ：78：INSTRUCTIONS

1. DOCUMENTS MUST BE SENT THROUGH NEGOTIATING BANK TO OUR ADDRESS：G/F FAIRONT HOUSE，8 COTTON TREE DRIVE， CENTRAL， HONG KONG IN 1 LOT BY COURIER SERVICE.

2. UPON RECEIPT OF COMPLIANT DOCUMENTS, WE SHALL REIMBURSE YOU AS INSTRUCTED.

3. EACH DRAWING/PRESENTATION MUST BE ENDORSED ON THE REVERSE

OF THE CREDIT.

（二）其他信息

1、INVOICE NO.911R121106 DATE: JAN.15,2006 2、SHIPPING MARKS: G-III HONGKONG 3、QUANITITY OF SHIPMENT：10000PCS 4、PACKED IN CARTON：100PCS/CTN 5、GROSS WEIGHT PER CARTON:100KGS NET WEIGHT PER CARTON：90KGS 6、MEASUREMENT:7.50CBM

7、DATE OF SHIPMENT：JAN 25，2006

8、VESSEL NAME AND VOL. NO： MAYFLOWER V.1398 9、SHIPPING COMPANY：COSCO，SHANGHAI 10、B/L NO.：CJ2650 11、S/C NO.：06ZA0606 12、H.S. CODE: 6206.3200

13、BLACK：5000PCS WHITE：5000PCS

ISSUING BANK: STANDARD CHARTERED BANK, LONDON ADVISING BANK: BANK OF CHINA GUANGZHOU

APPLICANT: PETRICO INTERNATIONAL TRADING CORP. UO SHEPPARD ARENUE EAST SUITE 406 WILLOWDALE ONTARIO CANADA M2K W2

BENEFICIARY: XUWANG BUSINESS COMPUTING CO. LTD RM. NA34. ZIJINGYUAN HOTEL OF ZHONGSHAN UNIVERSITY, GUANGZHOU.P.R. CHINA. FORM OF L/C: IRREVOCABLE L/C NO: 001/95/14020X ISSUE DATE: 08.02.22

EXPIRY DATE/PLACE: 08.04.30 IN COUNTRY OF BENEFICIARY L/C AMOUNT: USD4,458,314.00 AMOUNT SPECIFICATION: CIF

AVAILABLE WITH/BY: FREELY AVAILABLE BY NEGOTIATION DRAFTS: AT SIGHT DRAWN ON OURSELVES

TH

TRANSPORT DETAILS: FROM CHINESE PORT NOT LATER THAN 15 APRIL 2008 TO TORONTO, CANADA DESCRIPTION OF GOODS:

XUWANG DOCUMENTATION SYSTEMS VERSION 5.0 1000SETS XUWANG DOCUMENTATION SYSTEMS VERSION 6.0 2000SETS XUWANG EDUCATION SYSTEMS 5000 BOXES DOCUMENTS REQUIRED:

CERTIFICATE OF ORIGIN FORM A DULY NOTARIZED IN SIX COPIES.

CONDITIONS: CONSIGNEE-BIG TREE BUSINESS CO. LTD SUNRISE STREET EAST, TORONTO,

CANADA. 1.goods consigned from (Exporter’s name, address, country) Reference No. 2. goods consigned to (Consignee’s name, address, country) GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE ORIGIN (combined declaration and certificate) FORM A Issued in THE PEOPLE’S REPUBLIC OF CHINA (COUNTRY) see notes. overleaf 3.Means of transport and route(as far as known) 4.For official use 5.Item number 6.Marks and numbers 7.Number and kind of packages; description of goods 8.Origin criterion (see notes overleaf) 9.Gross weight or other Quantity 10.Number and date of invoices 11. Certification It is hereby certified, on the basis of control out, that the declaration by the exporter is correct. …………………………………………………….…….. Place and date, signature and stamp of certifying authority 12. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in CHINA and that they comply with the origin requirements specified for those goods in the generalized system of preferences for goods exported to ………………………………………………………………………. (importing country) ……………………………………………………………… Place and date, signature and stamp of certifying authority

实训八：常用其他结汇单据的缮制

1 根据下列所给资料，制作受益人证明一份。

L/C NO.: 894010151719

BENEFICIARY: CATICO IMPORT AND EXPROT CORP.

87 LIANHU ROAD,NANJING, CHINA

APPLICANT: FLY TRAVEL GOODS I/E GROUP.

OSSERSTRA 12, 7256DZ ENSCHEDE THE NETHERLANDS

DOCUMENTS REQUIRED: -INVOICE IN TRIPLICATE -PACKING LIST IN DUPLICATE

-FULL SET ORIGINAL CLEAN B/L IN TRIPLICATE -CERTIFICATE ISSUED BY BEFICIARY STATING THAT GOODS UNDER ORDER NO.8561 HAS BEEN SHIPPED BEFORE MAR 06,2004 AND ALL THE REQUIRED DOCUMENTS HAVE BEEN FAXED TO THE APPLICANT IN ONE WEEK AFTER SHIPPING DATE. (INVOICE & PACKING LIST NO.: SUNJA0306; B/L NO. NIFBCMAFF990887) 2． 请根据所给内容缮制木材包装声明 L/C NO.: 894010151720

BENEFICIARY: JIAYI IMPORT AND EXPROT CORP. 187 DONGSAN ROAD,NANJING, CHINA APPLICANT: JOHHAN INT’L I/E GROUP. DOCUMENT REQUIRED: -INVOICE IN TRIPLICATE -PACKING LIST IN DUPLICATE

-FULL SET ORIGINAL CLEAN B/L IN TRIPLICATE

-DECLARATION ISSUED BY BEFICIARY STATING THAT GOODS SHIPPED ARE WITHOUT WOOD PACKING

(INVOICE & PACKING LIST NO.: SUNJA0406; B/L NO. CGLNKG040605) 3．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. 22,2004 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: SUNJA20040322 TOTAL USD22000.00

4．根据所给销售合同制作装箱单。注：该批货最终运至法国马赛港。

SALES CONTRACT

NO.: 03CAN- 1109

DATE: NOV. 08,2004

SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.

80 ZHONGSHAN ROAD, NANJING, CHINA FAX: 86-025-23456789 TEL: 86-025-23456789

BUYER: SHEMSY NEGOCE ID CORP.

75 ROUTE 96570 DARDILLY, FRANCE FAX: 33-56-12345678 TEL: 33-56-12345678 BUYER’S ORDER NO.:FE021G THIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS: NAME OF GOODS AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT LUGGAGE SET OF 8PCS TOTAL 400SETS 400SETS USD20.00/SET FOB SHANGHAI USD8,000.00 USD8,000.00 SAY US DALLARS EIGHT THOUSAND ONLY PACKING: ONE SET IN ONE SEAWORTHY CARTON GROSS WEIGHT: 22.00KGS EACH CARTON NET WEIGHT: 20.00KGS EACH CARTON

MEASUREMENT (L×W×H): 82.5CM×25.5CM×61CM PER CARTON SHIPPING MARKS: AS PER BUYER’S DEMANDS

SHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/T

PAYMENT) FROM CHINA PORT TO (AS BUYER’S DEMANDS) PARTIAL SHIPMENTS AND TRANSSHIPMENT ARE ALLOWED.

PAYMENT: X 30% T/T IN DEPOSIT, 70% AGAINST FAXED B/L

INSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE

VALUE TO COVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEAN MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF CHINA X TO BE EFFECTED BY THE BUYER SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP.

实训九：托运单的缮制

1．根据下列资料缮制海运出口托运单 L/C NO. A-12B-34C DATED JAN 11, 2006

APPLICANT: SUMITOMD CORPORATION, OSAKA

BENEFICIARY: ZHEJIANG ZHONGDA IMPORT & EXPORT GROUP COMPANY, LTD AMOUNT: CURRENCY USD AMOUNT 28,000.00 PARTIAL SHIPMENT: ALLOWED TRANSSHIPMENT: ALLOWED

LOADING IN CHARGE: SHIPMENT FROM CHINESE MAIN PORT FOR TRANSPORT TO: OSAKA , JAPAN

DESCRIPTION OF GOODS: HALF DRIED APPLE PRUNE DETAILS AS PER SALES CONTRACT NO.: FJE2145 PACKING: IN WOODEN CASES, 12KGS PER CASE TRADE TERMS: CFR OSAKA

2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED ”FREIGHT PREPAID” AND NOTIFY “SUMITOMO CORPORATION OSAKA”. COMBINED TRANSPORT BILL OF

LADING ACCEPTABLE.

TOTAL QUANTITY OF GOODS: 16800KGS GROSS WEIGHT: 15KGS/CASE MEASUREMENT@(20X10X10)CM/CASE 唛头: SC

NOS1—1400 OSAKA

MADE IN CHINA

海运出口托运单 托运人shipper 编号NO. 目的港For 唛头 Marks & Nos. 件数 Quantity 货名 Description Goods 重量（千克） of Weight(kilos) 净Net 毛Gross 运费付款方式 Mode of Freight Payment 运费计算Freight Charge 尺Measurement 备注Remarks 抬头Order of 可否转船 Tansshipment 通知 Notify 装运期 Time of Shipment 可否分批 Partial Shipment 有效期 提单张数 码船名S/S 共计件数（大写） Total Number of Package in Writing Expiry Date Copies of B/L 金额

收货人 Consignee 银行编号 Bank No. 信用证号 L/C No.

实训十 出口货物报关单的缮制

1．根据下列资料，填制出口货物报关单一份

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

2) THE BUYER: WAN DO APPAREL CO.LTD, 550-17, YANGCHUN-GU, SEOUL, KOREA

3) PORT OF LOADING: DALIAN CHINA, FINAL DESTINATION: INCHON KOREA, CARRIER: DAIN/431E

4) TERMS OF PAYMENT: DOCUMENTS AGAINST ACCEPTANCE

5) NO.S OF PACKAGES DESCRIPTION QTY/UNIT UNIT PRICE AMOUNT FOB DALIAN CHINA

260CTNS LADY’S JUMPER 1,300PCS @$11.00 USD14,300.00

TOTAL:USD28,600.00

6) B/L NO.: DAINE 431227, INVOICE NO.: HT01A08

7) NW: 2600KGS, GW: 3380KGS, 1×40’CONTAINER NO.: EASU9608490. 8) 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B09009301018）第2、3项，外汇核销单编号：215157263，计量单位：件/千克。

9）大连亚东国际货运有限公司于2004年3月25日向大连海关申报出口，提单日期为2004年3月26日。

10）该男、女羽绒短上衣的商品编码分别为6201.9310、6202.1310。

中华人民共和国海关出口货物关单

MAN’S JUMPER 1,300PCS @$11.00 USD14,300.00

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 批准文号 备案号 运输方式 贸易方式 运抵（国地区） 成交方式 运费 出口日期 运输工具名称 征免性质 指运港 保费 申报日期 提运单号 结汇方式 境内货源地 杂费 合同协议号 集装箱号 件数 随附单据 包装种类 毛重（公斤） 净重（公斤） 生产厂家 标记唛码及备注 项号 商品编号 商品名称规格型号 数量及单位 最终目的地国（地区） 单价 总价 币制 征免 税费征收情况 录入员 录入单位 兹声明以上申报无讹并承担法律责任 报关员 申报单位（签章） 单位地址 邮编 电话 填制日期 海关单批注及放行日期(签章) 审单审价 征税 统计 查验

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实训十一： 出口收汇核销单的缮制

苏州红星电池有限公司，单位代码为667878277，2007年6月5日出口到美国一批电池，采用机器信用证收汇方式，成交金额8500.00美元，预计7月3日收到外汇，报关日期为6月8日，其出口说汇核销单编号为325459221，核销单报关有效期截止到6月30日。请缮制出口收汇核销单。

出口收汇核销单 存根 （苏）编号： 出口单位： 单位编码： 出口币种总价： 收汇方式： 预计收款日期： 报关日期： 备注： 此单报关有效期截止到 外汇局签注栏 年 月 日（盖章） 日（盖章） 出口收汇核销单 正联 （苏）编号： 出口单位： 单位编码： ︵出 口 单 位 盖 章︶

类别 币种金额 日期 盖章 出口收汇核销单 出口退税专用 ︵出 口 （苏）编号： 单 位 出口单位： 盖 章︶ 单位编码： 货物名称 数量 币种总价 未 经 核 销 此 联 不 得 撕

开

银 行 签 注 栏

海关签注栏： 报关单编号： 外汇局签注栏 年 月

实训十二：单据审单

根据下述信用证进行审核相关单据,找出不符点。 交单日期是：JAN. 28，2006 （一）信用证

RECEIVED FROM:CHOHKRSE CHO HUNG BANK SEOUL 100 757 SEOUL KOREA，REPUBLIC OF DESTINATION： ABOCCNBJA110

AGRICULTURAL BANK OF CHINA，THE HANGZHOU（ZHEJIANG BRANCH）

MESSAGE TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT DATE： 7 MAR 2006

:27 :SEQUENCE OF TOTAL 1/1

:40A:FORM OF DOCUMENTARY CREDIT IRREVOCABLE

:20 :DOCUMENTARY CREDIT NUMBER ABC12345 :31C:DATE OF ISSUE 060605

:31D:DATE OF EXPIRY，PLACE OF EXPIRY 060615 AT NEGOTIATION BANK :50 :APPLICANT

XYZ TRADING CO.,LTD NO.1 KING ROAD SEOUL,KOREA. :59 :BENEFICIARY

JJJ IMPORT AND EXPORT COMPANY NO.32 DINGHAI ROAD HANGZHOU CHINA

:32B:CURRENCY CODE :USD AMOUNT :35,500 :41D:AVAILABLE WITH ? BY ? ANY BANK BY NEGOTIATION :42C:DRAFTS AT ? AT SIGHT :42D:DRAWEE DRAWN ON

CHO HUNG BANK,SEOUL FOR FULL INVOICE COST.

:43P:PARTIAL SHIPMENTS PROHIBITED :43T:TRANSSHIPMENT PROHIBITED

:44A:LOADING ON BOARD/DISPATCH/TAKING IN CHARGE SHANGHAI,CHINA

:44B:FOR TRANSPORTATION TO ? PUSAN,KOREA

:44C:LATEST DATE OF SHIPMENT 990631

:45A:DESCRIPTION OF GOODS AND/OR SERVICES HEFC BLEND-A FIRE EXTINGUISHER 5,000KGS AT USD7.10 AGENT CHINA ORIGIN CIF PUSAN PORT :46A:DOCUMENTS REQUIRED

SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF CHO HUNG BANK MARKED “FREIGHT PREPAID”AND NOTIFY ACCOUNTEE INSURANCE POLICY,CERTIFICAT OR DECLARATION IN DUPLICATE,ENDORSED IN BLANK FOR 110PCT OF THE INVOICE COST.INSURANCE POLICY,CERTIFICATE OR DECLARATION MUST EXPRESSLY STIPULATE THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE CREDIT AND MUST ALSO INDICATE A CLAIMS SETTLING AGENT IN KOREA INSURANCE MUST INCLUDE:I.C.C.ALL RISK PACKING LIST IN DUPLICATE :47A:ADDITIONAL CONDITIONS

UPON RECEIPT OF YOUR DOCUMENTS IN GOOD ORDER,WE WILL REMIT THE PROCEEDS TO THE ACCOUNT DESIGNATED

BY NEGOTIATION. :71B:CHARGE

ALL BANKING COMMISSIONS AND CHARGES,INCLUDING REIMBURSEMENT CHARGES AND POSTAGE OUTSIDE KOREA ARE FOR ACCOUNT OF BENEFICIARY. :48 :PERIOD FOR PRESENTATION

DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT :49 :CONFIRMATION INSTRUCTIONS WITHOUT

:78 :INSTRNS TO PAYING/ACCEPTING/NEGOTIATING BANK THE AMOUNT OF EACH NEGOTIATION(DRAFT)MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK.ALL DOCUMENTS MUST BE FORWARDED DIRECTLY BY COURIER SERVICE IN ONE LOT TO CHO HUNG BANK H.O.,(INT’L OPERATIONS DIVISION) 14,1-KA,NAMDAMUNRO,CHUNG-KU,SEOUL 100-757,KOREA. IF DOCUMENTS ARE PRESENTED WITH DISRCREPANCIES, A DISCREPANCY FEE OF USD60.00 OR EQUIVALENT SHOULD (WILL)BE DEDUCTED FROM THE REIMBURSMENT CLAIM (THE PROCEEDS).THIS FEE SHOULD BE CHARGED TO THE BENEFICIARY.

:57D: “ADVISE THROUGH”BANK

PLS ADVISE THRU YR HANGZHOU BRANCH INT’L DEPT.

:72 :SENDER TO RECEIVER INFORMATION

THIS CREDIT IS SUBJECT TO I.C.C.PUBLIC NO 500 (1993 REVISION)

（二）商业发票 in 4 copies ISSUER：JJJ IMPORT AND EXPORT COMPANY NO.32 DINGHAI ROAD HANGZHOU CHINA COMMERCIAL INVOICE TO：XYZ TRADING CO.,LTD NO.1 KING ROAD SEOUL,KOREA. TRANSPORT DETAILS： SHIPPING TERMS：CIF PUSAN PORT NO： LT5067 DATE： 20，APR，2006 S/C NO： L/C NO： ABC12345 LOADING ON BOARD：SHANGHAI PORT，CHINA TERMS OF PAYMENT： FOR TRANSPORTATION TO：PUSAN PORT，L/C AT SIGHT KOREA MARKS NUMBER AND KIND OF PACKAGES；AND DESCRIPTION OF GOODS NUMBERS QUANTITY UNIT PRICE AMOUNT CIF PUSAN N/M HEFC BLEND-A FIRE EXTINGUISHER 5,000KGS USD7.10 USD35，500.00 AGENT TOTAL：SAY UNITED STATES DOLLARS THIRTY FIVE THOUSAND FIVE HUNDRED ONLY. JJJ IMPORT AND EXPORT COMPANY ( SIGNATURE)

（三）装箱单 in 2 copies ISSUER：JJJ IMPORT AND EXPORT COMPANY PACKING LIST NO.32 DINGHAI ROAD HANGZHOU CHINA TO：XYZ TRADING CO.,LTD NO.1 KING ROAD SEOUL,KOREA. MARKS AND NUMBERS INVOICE NO： LT5067 DATE： 20，APR，2006 NUMBER AND KIND OF PACKAGES；GROSS DESCRIPTION OF GOODS NET MEASUREMENT WEIGHT WEIGHT N/M HEFC BLEND-A FIRE EXTINGUISHER 7654KGS 5000KGS 7.0CBM 5 CYLINDERS JJJ IMPORT AND EXPORT COMPANY ( SIGNATURE)

（四）海运提单 3/3

CROSS CARRY LIMITED BILL OF LADING

SHIPPER：JJJ IMPORT AND EXPORT COMPANY BOOKING NO：ALS0606A106 NO.32 DINGHAI ROAD HANGZHOU CHINA CONSIGNEE：TO THE ORDER OF CHOHUNG BANK FORWARDING AGENT-REFERENCES NOTIFY PARTY：XYZ TRADING CO.,LTD NO.1 KING ROAD SEOUL,KOREA. VESSEL&VOY.NO. PORT OF LOADING: DELIVERY AGENT: MULTIMODAL EXPRESS LINE LTD. DOMESTIC ROUTING /EXPORT INSTRUCTION EXPORT REFERENCES：NOLS329N513 TIAN SHUN V.329N SHANGHAI PORT OF DISCHARGE FOR TRANSSHIPMENT 13F,SEOUL CENTER BLDG.91-1, TO: BUSAN SOGONG-DONG,CHUNG-KU,KOREA BUSAN TEL(06)7570691FAX:(06)7570697 MARKS NO.OF PKGS AND NUMBERS N/M 5 CYLINDERS DESCRIPTION OF PACKAGES AND G.WGT GOODS MEASUREMENT HCFC BLEND-A FIRE EXTINGUISHER AGENT CHINA ORIGIN 7654KGS FREIGHT PREPAID 7CBM SAY FIVE CIF PUSAN PORT CYLINDERS 1X20GP FCL CY-CY SHIPPER’S LOAD COURT & SEAL WSDU2066730/06661 SHIPPED ON BOARD APR 25,2006 BY:CROSS CARRY LIMITED AS AGENT FOR THE CARRIER CROSS CARRY LIMITED SHANG ALS INT’L TRANSPORTATION CO.,LTD (SIGNATURE) BILL OF LADING NO. ALS0606A106 DATED:APR 25,2006

（五）保险单 2/2

PINGAN INSURANCE COMPANY OF CHINA,LTD.

NO.1206007787

CARGO TRANSPORTATION INSURANCE POLICY INSURED: JJJ IMPORT AND EXPORT COMPANY POLICY NO:1122200660606000688 INVOICE NO.OR B/L NO. LT5067 CLAIM PAYABLE AT:PUSAN NUMBER OF ORIGINALS:2 PER CONVEYANCE S.S TIAN SHUN SURVEY BY: V.329N SLG.ON OR ABOUT APR 25 2006 FROM: SHANGHAI VIA: TO:PUSAN INCOK LOSS & AVERAGE ADJUSTERS NO.81 CHUNGANG-DONG 4GA CHUNG-KU,BUSAN,KOREA TEL:+82(51)4698377 FAX: +82(51)4698366 DESCRIPTION,MARKS,QUANTITY,PACKING CONDITIONS: OF GOODS N/M HCFC BLEND-A FIRE EXTINGUISHER AGENT CHINA ORIGIN CIF PUSAN PORT DATE:APR.26,2006 COVERING MARINE ALL RISKS AS PER INSTITUTE CARGO CLAUSES (A) DATED 1/1/1982 SUBJECT TO TERMS AND CONDITIONS IN “YEAR 2006 EXCLUSION CLAUSES FOR PROPERTY INSURANCE” FOR AND ON BEHALF OF PINGAN INSURANCE COMPANY OF CHINA,LTD. (AUTHORIZED SIGNATURE)

实训十三：综合制单

根据下述条件制作议付信用证项下的全套结汇单据，要求格式清楚、内容完整。

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