外貿(mào)單證實(shí)務(wù)上機(jī)實(shí)習(xí)習(xí)題、單據(jù)及答案

1、銷(xiāo)售合同SALES CONTRACT賣(mài)方SELLER:世格國(guó)際貿(mào)易有限公司DESUN TRADING CO.,LTD29TH FLOOR KINGSTAR MANSION,623JINLIN RD., SHANGHAI CHINA編號(hào)NO.:SHDS03027日期DATE:April 3，2001地點(diǎn)SIGNED IN:SHANGHAI買(mǎi)方BUYER:NEO GENERAL TRADING CO#362 JALAN STREET, TORONTO, CANADA買(mǎi)賣(mài)雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYE

2、R and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數(shù)量Quantity3. 單價(jià)及價(jià)格條款Unit Price & Trade Terms4. 金額AmountCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea Set DS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS5

3、12095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50/SETUSD20.40/SETUSD23.20/SETUSD30.10/SETUSD12737USD16320 USD10277.6USD7645.4Total:163946980允許With溢短裝，由賣(mài)方?jīng)Q定More or less of shipment allowed at the sellers option5. 總值Total ValueUSD469806. 包裝PackingCARTON PACKAGING DS2201 INSTALLED 2 SETS O

4、F EACH , ONE SET OF EACH LOADED DS1151, DS4504,DS5120,A TOTAL OF 1639 BOXEX7. 嘜頭Shipping MarksCUSTOMER NOTICE BEFORE SHIPMENT8. 裝運(yùn)期及運(yùn)輸方式Time of Shipment & means of TransportationSHIPMENT PERIOD OF APRIL 2001,ALLOWING PARTIAL SHIPMENT AND TRANSSHIPMENT9. 裝運(yùn)港及目的地Port of Loading & DestinationSH

5、ANGHAI&TORONTO10. 保險(xiǎn)InsuranceTO BE COVERED BY THE BUYER WITH THE PICC AT 110% OF TOTAL C.I.F. INVOICE VALUE AGAINST W.P.A. AND CLASH&BREAKAGE RISK AND WAR RISK OF THE PEOPLES INSURANCE COMPANY OF CHINA11. 付款方式Terms of PaymentBY IRREVOCABLE L/C AT SIGHT12. 備注RemarksCIF5% TORONTOThe BuyerThe S

6、eller(signature)(signature)購(gòu) 貨 合 同PURCHASE CONTRACT合同編號(hào): Contract No.: OA010602簽訂日期: Date：JUNE 2,2001簽訂地點(diǎn):Signed at: SHENZHEN1.買(mǎi)方: The Buyers: SHENZHEN OCDA FOOD CO., LTD地址: Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA電話(huà)(Tel):86-755-2626268 傳真(Fax):86-755-26262692.賣(mài)方: The Sellers: ASTAK FOOD

7、, INC 地址: Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN 電話(huà)(Tel): 81-465-282828 傳真(Fax): 81-465-282829經(jīng)買(mǎi)賣(mài)雙方確認(rèn)根據(jù)下列條款訂立本合同：The undersigned Sellers and Buyers have confirmed this contract is accordance with the terms and conditions stipulated below:3. 商品名稱(chēng)及規(guī)格Name of Commodity & Specification4. 數(shù)量Quantit

8、y5. 單價(jià)Unit Price6. 總金額AmountCANNED MUSHROOMS24 TINS X 425 GRAMS1700CARTONS/FCLUSD7.80/CTN CFR C2% DAMMAM PORTUSD132607.總值(大寫(xiě))Total Value (in words):SAY US DOLLAR THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.8.允許溢短_%。 5 % more or less in quantity and value allowed.9.成交價(jià)格術(shù)語(yǔ)：Terms: USD7.80/CTN CFR C2%

9、DAMMAM PORT11.包裝Packing: EXPORTER CARTON12.運(yùn)輸嘜頭Shipping Mark: Transhipment not allowed，Partial shipment not allowed13.運(yùn)輸起訖：由_(裝運(yùn)港)到_(目的港)。Shipment from TOKYO(Port of Shipment) to SHENZHEN, CHINA (Port of Destination).14.轉(zhuǎn)運(yùn)：¨允許¨不允許；分批：¨允許¨不允許Transhipment:not allowedPartial shipmen

10、t: not allowed運(yùn)輸時(shí)間：Shipment Time: WITHIN 20DAYS AFTER RECEIPT OF IRREVOCABLE SIGHT L/C.15.保險(xiǎn)：由_方按發(fā)票金額的_%投保_，加保_從_到_。Insurance: to be covered by the seller for 110 % of the invoice value covering Institute Cargo Clauses(A) 1/1/82 additional Institute War and Strikes Clauses-Cargo 1/1/82 from TOKYO to

11、 SHENZHEN .16.付款條件：Terms of Payment:¨買(mǎi)方應(yīng)不遲于_年_月_日前將100%貨款用即期匯票/電匯支付給賣(mài)方。The buyers shall pay 100% of the sales proceeds through sight (demand) draft/by T/T remittance to the sellers not later than / .買(mǎi)方應(yīng)于_年_月_日前通過(guò)_銀行開(kāi)立以賣(mài)方為受益人的_天不可撤銷(xiāo)信用證，有效期至裝運(yùn)后_天在中國(guó)議付，并注明合同號(hào)。The buyers shall issue an irrevocable

12、L/C at 90 days sight through BANK in favour of the sellers prior to JUNE 6,2001 indicating L/C shall be valid in TOKYO though negotiation within 10 days after the shipment effected, the L/C must mention the Contract Number.alue.¨付款交單：買(mǎi)方應(yīng)憑賣(mài)方開(kāi)立給買(mǎi)方的_期跟單匯票付款，付款時(shí)交單。Documents against payment (D/P): t

13、he buyers shall dully make the payment against documentary draft made out to the buyers at / sight by the sellers.¨承兌交單：買(mǎi)方應(yīng)憑賣(mài)方開(kāi)立給買(mǎi)方的_期跟單匯票付款，承兌時(shí)交單。Documents against acceptance (D/A): the buyers shall dully accept the documentary draft made out to the buyers at / days by the sellers.17.裝運(yùn)通知：一但裝運(yùn)

14、完畢，賣(mài)方應(yīng)立即電告買(mǎi)方合同號(hào)、品名、已裝載數(shù)量、發(fā)票總金額、毛重、運(yùn)輸工具名稱(chēng)及啟運(yùn)日期等。Shipping advice: the sellers shall immediately, upon the completion of the loading of the goods advise the buyers of the Contract No. names of commodity, loaded quantity, invoice value, gross weight, names of vessel and shipment date by TLX/FAX.19.檢驗(yàn)與索賠

15、：Inspection and Claims:賣(mài)方在發(fā)貨前由_檢驗(yàn)機(jī)構(gòu)對(duì)貨物的品質(zhì)、規(guī)格和數(shù)量進(jìn)行檢驗(yàn)，并出具檢驗(yàn)證明。The buyer shall have the qualities, specifications, quantities of the goods carefully inspected by the / Inspection Authority, which shall issues Inspection Certificate before shipment.貨物到達(dá)目的口岸后，買(mǎi)方可委托當(dāng)?shù)氐纳唐窓z驗(yàn)機(jī)構(gòu)對(duì)貨物進(jìn)行復(fù)驗(yàn)。如果發(fā)現(xiàn)貨物有損壞、殘缺或規(guī)格、數(shù)量與合同規(guī)定

16、不符，買(mǎi)方須于貨物到達(dá)目的口岸的_天內(nèi)憑_檢驗(yàn)機(jī)構(gòu)出具的檢驗(yàn)證明書(shū)向賣(mài)方索賠。The buyers have right to have the goods inspected by the local commodity inspection authority after the arrival of the goods at the port of destination. If the goods are found damaged/short/their specifications and quantities not in compliance with that specifi

17、ed in the contract, the buyers shall lodge claims against the sellers based on the Inspection Certification issued by the Commodity Inspection Authority within / days after the goods arrival at the destination.如買(mǎi)方提出索賠，凡屬品質(zhì)異議須于貨物到達(dá)目的口岸之日起_天內(nèi)提出；凡屬數(shù)量異議須于貨物到達(dá)目的口岸之日起_天內(nèi)提出。對(duì)艘裝貨物所提任何異議應(yīng)由保險(xiǎn)公司、運(yùn)輸公司或郵遞機(jī)構(gòu)負(fù)責(zé)的，賣(mài)

18、方不負(fù)任何責(zé)任。The claims, if any regarding to the quality of the goods, shall be lodged within days after arrival of the goods at the destination, if any regarding to the quantities of the goods, shall be lodged within days after arrival of the goods at the destination. The sellers shall not take my respo

19、nsibility if any claims concerning the shipping goods in up to the responsibility of Insurance Company/Transportation Company/Post office.21.不可抗力：如因人力不可抗拒的原因造成本合同全部或部分不能履約，賣(mài)方概不負(fù)責(zé)，但賣(mài)方應(yīng)將上述發(fā)生的情況及時(shí)通知買(mǎi)方。Force Majeure: the sellers shall not hold any responsibility for partial or total non-performance of t

20、his contract due to Force Majeure. But the sellers shall advise the buyers on time of such occurrence.22.爭(zhēng)議的解決方式：任何因本合同而發(fā)生或與本合同有關(guān)的爭(zhēng)議，應(yīng)提交中國(guó)國(guó)際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì)，按該會(huì)的規(guī)則進(jìn)行仲裁。仲裁裁決是終局的，對(duì)雙方均有約束力。Disputes settlement: All disputes arising out of the contract or in connection with the contract, shall be submitted to t

21、he China International Economic and Trade Arbitration Commission for arbitration in accordance with its Rules of Arbitration. The arbitral award is final and binding upon both parties.23.法律適用：本合同的簽訂地、或發(fā)生爭(zhēng)議時(shí)貨物所在地在中華人民共和國(guó)境內(nèi)或被訴人為中國(guó)法人的，適用于中華人民共和國(guó)法律，除此規(guī)定外，適用聯(lián)合國(guó)國(guó)際貨物銷(xiāo)售合同公約。Law applications: it will be gove

22、rned by the law of the People's Republic of China under the circumstances that the contract is signed or the goods while the disputes arising are in the People's Republic of China or the defendant is Chinese legal person, otherwise it is governed by United Nations Convention on Contract for

23、the International Sale of Goods.本合同使用的FOB、CFR、CIF、DDU術(shù)語(yǔ)系根據(jù)國(guó)際商會(huì)INCOTERMS 1990。The terms in the contract based on INCOTERMS 1990 of the International Chamber of Commerce.24.文字：本合同中、英文兩種文字具有同等法律效力，在文字解釋上，若有異議，以中文解釋為準(zhǔn)。Versions: This contract is made out in both Chinese and English of which version is eq

24、ually effective. Conflicts between these two languages arising therefrom, if any, shall be subject to Chinese version.25.附加條款：(本合同上述條款與本附加條款有抵觸時(shí)，以本附加條款為準(zhǔn))Additional Clauses: (conflicts between contract clause hereabove and this additional clause, if any, it is subject to this additional clause)26.本合

25、同共_份，自雙方代表簽字/蓋章之日起生效。This contract is in 4 copies, effective since being signed/sealed by both parties.買(mǎi)方代表人Representative of the buyers:簽字Authorized signature:(買(mǎi)方公司蓋章)賣(mài)方代表人：Representative of the sellers:簽字Authorized signature:(賣(mài)方公司蓋章)IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA

26、BEIJING BRANCHDate: oIssue by airmail oWith brief advice by teletransmissionCredit No.oIssue by express deliveryIssue by teletransmission (which shall be the operative instrument)Date and place of expiry JULY 30, 2004 IN CHINAApplicantBeneficiary (Full name and address)EAST AGENT COMPANYROOM 24

27、01,WORDTRADE MANSTION, SANHUAN ROAD 47#，BEIJING, P. R. CHINA LPG INTERNATION CORPORATION333 BARRON BLVD. , INGLESIDE , ILLINOIS ( UNITED STATES )Advising BankAmountUSD 570,000.00SAY U.S.DOLLARS FIVE HUNDRED AND SEVENTY THOUSAND ONLY Credit available withPartial shipmentsTranshipmentoallowed not allo

28、wedoallowed not allowedByLoading on board/dispatch/taking in charge at/fromosight payment oacceptance negotiationNEW YORKodeferred payment atnot later than JULY 15, 2004against the documents detailed hereinFor transportation to: XINGGANG PORT, TIANJING OF CHINAand beneficiary's draft(s) for 100

29、% of invoice valueFOB oCFR oCIFat sightoor other termsdrawn on Documents required: (marked with X)1. ( × ) Signed commercial invoice in 3 copies indicating L/C No. and Contract No. 2. (× ) Full set of clean on board Bills of Lading made out to order and blank endorsed, marked "freight

30、 to collect / prepaid showing freight amount" notifying THE APPLICANT WITH FULL NAME AND ADDRESS .( ) Airway bills/cargo receipt/copy of railway bills issued by showing “freight to collect/ prepaid indicating freight amount" and consigned to_.3. ( ) Insurance Policy/Certificate in copies f

31、or % of the invoice value showing claims payable in incurrency of the draft, blank endorsed, covering All Risks, War Risks and .4. ( × ) Packing List/Weight Memo in 3 copies indicating quantity, gross and weights of each package.5. ( ) Certificate of Quantity/Weight in copies issued by _.6. ( )

32、 Certificate of Quality in copies issued by manufacturer/ public recognized surveyor_.7. ( × ) Certificate of Origin in 2 copies .8. ( × ) Beneficiary's certified copy of fax / telex dispatched to the applicant within 1 days after shipment advising L/C No., nameof vessel, date of shipm

33、ent, name, quantity, weight and value of goods.Other documents, if anyDescription of goods:MENS DENIM UTILITY SHORT COLOR: MEDDEST SANDBLASFABRIC CONTENT: 100% COTTONQUANTITY:2000 CARTONPRICE TERM: FOB NOW YOURKCOUNTRY OF ORIGIN AND MANUFACTURERS: UNITED STATES OF AMERICA, V

34、ICTORY FACTORYAdditional instructions:1. ( × ) All banking charges outside the opening bank are for beneficiary's account.2. ( × ) Documents must be presented within 10 days after date of issuance of the transport documents but within the validityof this credit.3. ( ) Third party as sh

35、ipper is not acceptable, Short Form/Blank back B/L is not acceptable.4. ( ) Both quantity and credit amount _ % more or less are allowed.5. ( ×) All documents must be sent to issuing bank by courier/speed post in one lot.( ) Other terms, if any信用證審核結(jié)果信用證號(hào)01/0501-FCT合 同 號(hào)SHDS03027審證結(jié)果1、 信用證在加拿大到

36、期(FOR NEGOTIATION IN APPLICANT COUNTRY)，與合同要求不符，應(yīng)改在國(guó)內(nèi)到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。2、 加減保率為30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同規(guī)定的10%，應(yīng)改為(FOR 110 PERCENT OF INVOICE VALUE)。3、 信用證大小寫(xiě)金額不一致，大寫(xiě)金額錯(cuò)誤(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金額(USD46980)，應(yīng)為USD46

37、980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。4、 證明裝運(yùn)貨物數(shù)量與合同有出入，證中規(guī)定DS1151 544SETS、DS5120 245SETS，而合同中為DS1151 542SETS、DS5120 254SETS。5、 合同要求投保的為“中國(guó)海洋運(yùn)輸貨物保險(xiǎn)條款”，而信用證投保的為“倫敦協(xié)會(huì)貨物保險(xiǎn)條款“A，適用的條款有誤，應(yīng)當(dāng)根據(jù)合同規(guī)定投保。6、 合同明確規(guī)定允許轉(zhuǎn)運(yùn)和分批裝運(yùn)，但信用證中禁止。7、 目的港與合同不符。應(yīng)為多倫多而(TORONTO)不是溫哥華(VANCOUVER)。

38、中保財(cái)產(chǎn)保險(xiǎn)有限公司The Peoples Insurance (Property) Company of China,Ltd發(fā)票號(hào)碼Invoice No.INV52148保險(xiǎn)單號(hào)次Policy No.海 洋 貨 物 運(yùn) 輸 保 險(xiǎn) 單MARINE CARGO TRANSPORTATION INSURANCE POLICY被保險(xiǎn)人：Insured：NANJING FORGIGN TRADE IMP. AND EXP. CORP.中保財(cái)產(chǎn)保險(xiǎn)有限公司（以下簡(jiǎn)稱(chēng)本公司）根據(jù)被保險(xiǎn)人的要求，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保下列貨物運(yùn)輸保險(xiǎn)，特簽發(fā)本保險(xiǎn)單。

39、This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to

40、 conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保險(xiǎn)貨物項(xiàng)目Descriptions of Goods包裝 單位 數(shù)量Packing Unit Quantity保險(xiǎn)金額Amount InsuredLADIES LYCRA LONG PANT200CTNS 2400件USD52800.00承保險(xiǎn)別Conditions貨物標(biāo)記Marks of GoodsCOVERING RISKS AS PER “INSTITUTE CARGO CLAUS

41、ES(A)”,AND :INSTITUTE WAR CLAUSES(CARGO)”.CBDLONDONNOS1-200總保險(xiǎn)金額：Total Amount Insured:U.S.DOLLARS FIFTY TWO THOUSAND EIGHT HUNDRED ONLY保費(fèi)PremiumAs arranged載運(yùn)輸工具Per conveyance S.SDAFENG開(kāi)航日期Slg. on or abtOCT 20,2004起運(yùn)港FormNANJING目的港ToLONDON所保貨物，如發(fā)生本保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有索賠，應(yīng)向本公司提交保險(xiǎn)單正本（本

42、保險(xiǎn)單共有 份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本則自動(dòng)失效。In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Companys Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant

43、documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 賠款償付地點(diǎn)Claim payable atLONDON日期DateOCT 20,2004在atNANJING地址：Address：318 TIANSHI ROAD NANJING, CHINAShipperB/L NO.NANJING FORGIGN TRADE IMP. AND EXP. CORP.PACIFIC INTERNATION LINES

44、 (PTE) LTD(Incorporated in Singapore)COMBINED TRANSPORT BILL OF LADINGReceived in apparent good order and condition except as otherwise noted the total number of container or other packages or units enumerated below for transportation from the place of receipt to the place of delivery subject to the

45、 terms hereof. One of the signed Bills of Lading must be surrendered duly endorsed in exchange for the Goods or delivery order. On presentation 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

46、(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.SEE TERMS ON ORIGINAL B/LConsigneeTO ORDERNotify PartyEAST AGENT COMPAN

47、Y126Rome street, anterweip, BelgiumVessel and Voyage NumberPort of LoadingPort of DischargeDAFENG E002NANJINGLONDONPlace of ReceiptPlace of DeliveryNumber of Original Bs/LTO ORDERPARTICULARS AS DECLARED BY SHIPPER CARRIER NOT RESPONSIBLEContainer Nos/Seal Nos.Marks and/NumbersNo. of Container / Pack

48、ages / Description of GoodsGross Weight(Kilos)Measurement(cu-metres)CBDLONDONNOS1-200LADIES LYCRA LONG PANT2400 PIECES,EACH PIECE OF $20 CIF LONDONCARTON PACKAGING, EACH BOX 12 PIECES.CLEAN ON BOARD20006FREIGHT & CHARGESNumber of Containers/Packages (in words)FREIGHT PREPAIDSAY TWO HUNDRED CARTO

49、NS ONLYShipped on Board Date:OCT 10，2004Place and Date of Issue:NANJING OCT 10，2004In Witness Whereof this number of Original Bills of Lading statedAbove all of the tenor and date one of which being accomplishedthe others to stand void.for PACIFIC INTERNATIONAL LINES (PTE) LTD as Carrier南京藍(lán)星貿(mào)易公司NANJ

50、ING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINATEL:025-4715619 FAX:OMMERCIAL INVOICETo:EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA, JAPAN231Invoice No.:2003SDT009Invoice Date:12,8,2003S/C No.:03TG28711S/C Date:22,7,2003From:

51、NANJINGTo:AKITALetter of Credit No.:LTR0505457Date of Shipment:AUG 30,2003Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.V.H LAS PLAMS C/NO.1-240GOLF CAPSH6-59940BSUSD 8.10/dozes1800DOZS240 CARTONS19KGS17KGS21.583 CBMTOTAL:1800DOZS240 CARTONS19KGS17KGS21.583

52、 CBMSAY TOTAL: TWO HUNDREN FORTY CINTS ONLYNANJING LANXING CO.,LTDROOM 2501,JIAFA MANSTION, BEIJING WEST ROAD,NANJING 210005, P. R. CHINA南京藍(lán)星貿(mào)易公司NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINATEL:025-4715619 FAX:ACKING LISTTo:

53、EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231Invoice No.:2003SDT009Invoice Date:2003-08-12S/C No.:03TG28711S/C Date:2003-07-22From:NANJINGTo:AKITALetter of Credit No.:LTR0505457Date of Shipment:2003-08-30Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.V.HLAS PLAMSC/NO.1-240ABOUT 240 CARTONS OF H6-59940BS GOLF CAPS1800 DOZS240 CARTONS19KGS17KGS21.583 CBMTOTAL:1800 DOZS240 CARTONS19KGS17KGS21.583 CBMSAY TOTAL: TWO HUNDRED AND FOURTY CARTONS ONLYORIGINAL1.ExporterCertificate No.DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85