最新國際結(jié)算試題

1、精品文檔中原工學院信息商務學院國際結(jié)算試卷（A）班級 國貿(mào)104 學號201004114428 姓名 陶玉 成績一、案例題（每題 10 分，共30 分）1我A公司以FOB價向日本B公司出口一批貨物,4月底由日本東京銀行開來一份即期不可 撤銷信用證，要5月份裝運，且規(guī)定由信譽較好的C銀行為議付行,4月底時我方獲悉日本 B公司瀕臨倒閉，在此情況下,A公司是否應該發(fā)貨？答：由于信用證支付方式是銀行信用，開證銀行承擔第一性的付款責任。信用證項下的付款是一種單據(jù)買賣，因而，只要受益人提交的單據(jù)符合信用證的規(guī)定，開證行就應履行付款義務。本案中，我憑即期不可撤銷信用證與日本客商簽約出口貨物，盡管我方出運前獲

2、悉進口方因資金問題瀕臨倒閉，但因有開證行第一性的付款保證，且開證行是一家資信較好的銀行，所以，我方可根據(jù)信用證的規(guī)定裝運出口，及時制作一整套結(jié)匯單據(jù)在信用證的有效期內(nèi)到議付行辦理議付手續(xù)。當然，我方也可根據(jù)實際情況將貨物出售給第三者。2國外開來不可撤銷信用證，證中規(guī)定最遲裝運期為 2000年12月31日,議付有效期 為2001 年1月15日。我方按證規(guī)定完成裝運，并取得簽發(fā)日為2000年12月10日的提單，當我方備 齊議付單據(jù)于2001年1月4日向銀行議付交單時，銀行卻以單據(jù)過期為由拒付。請問，銀行拒付是否有理？為什么？答:銀行的拒付是有理的。因為根據(jù)UCP600第14條c款的規(guī)定受益人或其代

3、表在不遲于本慣例所指的發(fā)運日之后的二十一個日歷日內(nèi)交單但在任何情況下都不得遲于信用證的截止日。 本案中我方取得了簽發(fā)日期為2000年12月10日的提單于2001年1月4日到銀行交單議付。盡管我方未超過信用證規(guī)定的有效期到銀行議付但我方提交的提單已構(gòu)成了過 期提單。銀行將不予接受遲于裝運日期后21天提交的單據(jù) 因此我方提交的過期提單銀行是有權(quán)拒付的。3. 上海某進出口公司對日本出口1000000公噸大豆，外商來證規(guī)定不準分批裝運。我方由于貨在不同產(chǎn)地，便在規(guī)定的裝運期限內(nèi)，在大連、新港各裝500000公噸于同一航次的“奮發(fā)”號船上，提單上裝運地和裝運日各欄內(nèi)分別注明了大連、新港和不同的裝運日期。

4、請問：這是否導致單證不一？為什么？答:不會導致單證不一。因為UCP600規(guī)定同一批貨物由不同港口不同時間在同一航次裝運的不視為分批裝運。在本案例中兩次裝運的大豆是裝于同一航次的奮發(fā)”號船上所以不能 視為分批裝運。二、 審證：根據(jù)以下合同內(nèi)容審核信用證，找出不符點并進行修改.（40分）大連進出口貿(mào)易公司DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACTTEL : 65788877S/C NO : HX050264FAX: 65788876DATE: : Jan.11,2

5、005TO MESSRE: : TKAMLA CORPORATION6-7,KAWARA MACHOSAKA, JAPANDear Sirs,We hereby con firm havi ng sold to you the follow ing goods on terms and con diti ons as specified below:DESCRIPTIONS OF GOODSQUANTITYU/ PRICEAMOUNTCOTTON DISHCLOTHART NO.HX80ART NO.HE27Packed in250 cart ons5000 PCS5000 PCSCFR OS

6、AKAUSD 5.20USD 5.00USD 2 6000.00USD 2 5000.00LOADING PORT: DALIANDESTINATION:OSAKA PORTPARTIAL SHIPMENT:PROHIBITEDTRANSHIPMENT:PROHIBITEDPAYMENT:IRREVOCABLE LETTER OF CREDIT AT SIGHT.TIME OF SHIPMENT:LATEST DATE OF SHIPMENT APR.16, 2005THE SELLER:DALIAN*27:1 / 1*40 A :IRREVOCABLETHE BUYER:KAMLA CORP

7、ORATION高田一郎B、信用證SEQUENCE OF TOTALFORM OF DOC , CREDITDOC. CREDIT NUMBERDATE OF ISSUEDATE AND PLACE OF EXPIRYAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAILABLE WITH / BYDRAFTS AT DRAWEEPARTIAL SHIPMENTSTRANSSHIPMENTLOADING ON BOARDFOR TRANSPORTATION TO LATEST DATE OF SHIPMENT DESCRIPT OF GOODS*20:334168

8、5231 C :050105*31 D : DATE 050418 PLACE IN THE COUNTRY OF BENEFICIARY*50:FUJI BANK LTD1013,SAKULATOKYO ,JAPAN52A : FUJI BANK LTD1013,SAKULATOKYO ,JAPAN*59: DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINA*32 B : CURRENCY USD AMOUNT 5100.00*41 D : ANY BANK IN CHINABY NEGOTIAT

9、ION42 C : DRAFTS AT 15 DAYS AFTER SIGHTFOR FULL INVOICE COST42 A : FUJI BANK LTD43 P : ALLOWED43 T : PROHIBITED44 A : SHANGHAI44 B : OSAKA PORT44 C : MAY.16, 200545 A :COTTON DISHCLOTHART NO.HX805000PCSUSD 5.20/PCART NO.HE275000PCSUSD 5.00/PCCFR DA LIANDOCUMENTS REQUIRED46 A : + SIGNED COMMERCIAL IN

10、VOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUEDBY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OFLADING , MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED 'FREIGHT PREP

11、AID "AND NOTIFY APP LI CANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKSCHARGES71B : ALL BANKING CHARGES OUTSIDE JAPANARE FOR ACCOUNT OF BENEFICIARY .PERIOD FOR PRESENTATION48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAY

12、S AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OFTHE CREDIT.根據(jù)銷售合同的內(nèi)容審核題中信用證，找出信用證中的不符點，并在下面詳細列出:1開證旦.050105 應改為一一.0501202. 有效期050418 .應改為一.0505.0.13匯票付款期限D(zhuǎn)RAFTS AT .15. DA YS. AFTER SIGHT.應改為.一DRAFT AT SIGHT4價格 條款. CFR .DALIAN . 一.應改為CFR OSAKA.5. .申.請人.APPLICANT FUJI . BANK .LTD 1Q13,SAKULA T

13、OKYO . . 一 JAPAN .應改為 TKAMLA. CORPORATION 6-乙KAWARA MACH. OSAKA, . JAPA. 6. .PARTIAL SHIPM.ENTS一.ALLOWED .應改為PROHIBITED7. . AMOUNT .:CURRENCY .USD .AMOUNT 5100.00.應改為一.51000.08. .LOADING. ON . BOARD .SHANGHAI.應改為.DALIA9. .LATEST . DATE QF . SHIPMENT .-.MAY.16_,. 2005應改為.APR.16, . 200510. 刪除保險條款.+. F

14、ULL . SET OF NEGOTIABLE. .INSURANCE POLIC Y. OR . CERTIFICATEBLANK ENDORSED. FOR .110. PCT OF. INVOICE V.ALUE. COVERING .ALL. RISKS三、填寫匯票(30分)A、資料1. THE SELLERS : SHANGHAI TIMES TEXTILE TRADE CORPORATION(上海時代紡織品貿(mào)易公司)677 HUASHAN ROAD SHANGHAI CHINATEL : (21) 60178833 李立2. THE BUYER : : UNITEX MACHINE

15、RY LTD307 FIFTH AVENUE ,LONDON 10016 UK3. S/C No :ABC1512564. DESCRIPT OF GOODS : 100% COTTON MAN 'S SUITS CIF LONDON1)AGT NO. 3536,000 PCSUSD6.27/PC2)AGT NO. 2288,600 PCSUSD7.41/PC3)AGT NO. 33111,000 PCSUSD 6.70/PCPACKED INONE CTN OF100 PCS EACH .TOTAL ONE 20; CONTAINER NO. COSCU1122445. LOADIN

16、G PORT& DESTINATION : FROM SHANGHAI TO LONDON6. TIME OF SHIPMENT : NOT LATER THAN JUL.31,20067. PARTIAL SHIPMENT : PROHIBITEDTRANSHIPMENT :PROHIBITED8. INSURANCE : FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKS AND W AR RISK9. TERMS OF SHIPMENT : 50 % BY L/C AT 30DAYS AFTER SIGHT, 50% BY D/P A

17、T SIGHT10. CREDIT NO : TH20 DATE OF ISSUE : 060530 DATE OF EXPIRY : 06082011.ISSUING BANK : NATIONAL PARIS BANK24 MARSHALL VEDONCASTER LONDON, UK.12. NEGOTIATION BANK :BANK OF CHINA SHANGHAI BRANCH13.INVOICE NO :TT06060514. PACKING :1) G.W: 3.5KGS/CTN 2) N.W: 3.0KGS/CTN3) MEAS: 0.04CBM/CTN15. VESSEL

18、 : HEHAI V.881 B/L NO: COSC052860 B/L DA TE: JUL.25, 200616. 人民幣賬號:RMB061222 外幣賬號：WB6843214417. DRAWEE: NATIONAL PARIS BANK填寫匯票L/C項下的匯票：(15分)No. TT060605For usd 87523.00BILL OF EXCHANG SHANGHAI jul.26 2006DateAt 30 DAYS AFTER sight of this SECOND BILL of EXCHANGE ( first of the same ten or and date unpaid ) pay to the order of BANK OF CHINA SHANGHAI BRANCH the sum of |SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONL YDraw n un derNATIONAL PARIS BANKL/C No. TH2003 DatedMAY .302006To. NATIONAL PARIS BANK24 MARSHALL VEDONCAS