國際結(jié)算練習(xí)程麗萍答案完整版

1、one thousa nd US dollars. It isacce ptable /un acce ptable.(6) A bill shows: pay to ABCCo. or order the sumof one thousand pounds一、Makechoice of whether the following bills are acceptable or not. Mark X before acce ptableor un acce ptable you chose.(1) A bill shows: pay to ABC Co. pro vid ing the go

2、ods in comp lia neewith con tract the sum of one thousa nd US Dollars. It isacce ptable/ un acce ptable. A bill shows: pay to ABC Co. the sum of ten thousa nd US dollarson condition that shipment of goods has been made. It isacceptable/ un acce ptable.(3) A bill shows: On dema nd pay to the order of

3、 ABC Co. the sum oftwenty thousa nd US dollars draw n aga inst shi pment of 10bales cott onpiece goods from Tianjinto London. It isacce ptable/un acce ptable.(4) A bill shows: pay to ABC Co. out of p roceeds of sale of woolle nbla nkets the sum of one thousa nd US dollars. It isacce ptable /un acce

4、ptable.(5) A bill shows: pay from our No. 2 acco unt to ABC Co. the sum ofand debit our No. 2 acco un t. It isacce ptable /un acce ptable.(7) A billshows :aftercustoms clearanee pay to theorder of ABCCo.the sum of twenty thousand US dollars. It isacce ptable/un acce ptable.(8) A bill shows: pay to M

5、ary the sum of fifty pounds and give hera suit of clothes. It isacce ptable /un acce ptable.(9) A bill shows: pay tothe order of ABC Co. the sum of one thousandpounds plus in terest. It isacce ptable /un acce ptable.、(1) A bill is payable at XX days after sight, what date is theday from which time o

6、f p ayme nt begi ns to run?The date of accepta nee(2)A bill is payable at XX days after date, what date is the day fromwhich time of p ayme nt beg ins to run?The date of issu ing(3) The maturity of one month after 31 Jan. is The maturity of 180 days after 4 April is The maturity of 180 days from 6 N

7、ov.1999 is28 Feb1 Oct3 May. 2000、Fill in the followingblank forms to draw a bill of exchange. The billin cludes the requisite items as follows:(1) date: 22 May,200Xamou nt: GBP21,787.00tenor: at 90 days after sightdrawer:China National Animal By products lmp.& Exp. Corp, BeijingBran ch, Beiji ng

8、drawee: Bank of Atla ntic, Londonp ayee: the Order of Chi na Nati onal Ani mal By p roduct lmp.& Exp.Corp, Beiji ng Branch date: 23 July,2000amou nt: USD 35,461.50tenor: on 31 Oct, 2000 fixeddarwer: George An ders on Inc, New Yorkdrawee: Irvi ng Trust Company, New Yorkp ayee: Brow n and Thomas I

9、nc. or orderdraw n aga inst shipment of cott on form Australia to St. Louis.XXX(Sec ond of same tenor and and date unp aid) to the order ofBrow n and Thomas In c.or orderthe sum ofSAYUSDOLLARSHIRTYFIVE THOUSANDDURHUNDREDJDSIXTYON田OINTFIVE ONLYDraw naga inst shipment of cott on from Australia St. Lou

10、isTo Bank of Atla ntic.For George AndersonInc.New YorkNew York四、PI ease an swer, fill the bla nk in or made choice of the followi ng question.EXCHANGE forGB P 21787.00exchange(Sec ond of same tenor and and date unp aid) to the order ofChi na Nati onal An imal By p roduct lmp.& Exp Corp, Beiji ng

11、 Branchthe sum ofSAY GBP TWENTY ONE THOUSAND SEVEN HUNDRED AND EIGHT SEVDraw nProductsAt90 days after sightpay this first bill ofBeiji ng,22.May200XEN ONLYTo bank of Atlantic,LondonFor China National Animal ByImp& Exp. Corp Beiji ngBranch ,BeijingXXXIEXCHANGE forUSD 35,461.50New York ,23 July 20

12、0XAt 31 Oct,2000 fixedpay this first bill of excha ngeEXCHANGE for GBP 5,000.00 London, 1 Apirl 200X(Sec ond of same tenor and and date unp aid) to the order of Bankof Australiathe sum ofFIVE THOUSAND P OUNDS ONLYMelbo urneSig nature(1) P refer to the above bill, the holder i.e.Bankof Australiahasth

13、e right transferring it to other person, or the right of presentment for acceptance and/orclaim for payment to The Import Co. Melbourne. If the latter refuses to p ay, the holder hasthe right ofrecourseaga inst the Exporting Co. London(2) The payees London Office wishes to transfer the bill to Bank

14、of New Zeala nd, Auckland, p lease make a restrictive en dorseme nt.Pay to Bank of New Zeala nd, Auckla nd onlyFor Bank of Australiasig nature(3) PI ease make a bla nk en dorseme nt.For Bank of Australiasig nature(4) Having made an en dorseme nt in bla nk, the holder send the bill to Bank of New Zea

15、land,Auckland who wishes to convert thisblanken dorseme nt into a sp ecial en dorseme nt to themselves. PI ease makethis sp ecial en dorsement.Pay to the order of Bank of New Zeala nd, Auckla nd onlyFor Bank of Australia, LondonAt60 days after sight pay this firstbill of exchangeTo The Import Co.,Fo

16、r The Export Co.,LondonBank of AustraliaSig nature(5) If the con diti on is“on delivery of B/L No. 125”, pl ease makea con diti onal en dorseme nt.Pay to Ba nk of Australia or order o n delivery of B/L No. 125 For Bank of Australia, LondonSig nature(6) If payees London office wishes to send the bill

17、 to their Melbo urne office forcollect ion, pl ease make an en dorseme nt for collecti on.Pay to the order of Bank of Australia Melbo urne office on ly forcollectio nFor Bank of Australia, LondonSig nature(7) Refer to the above bill, a ban ker desig nated as p ayer is Bank of Melbourne, Melbourne.Da

18、te of acce pta nee is 10 Ap ril, 200X. Please make acce ptance of such bill in dicati ng itsmaturity.Acce pted10 April, 200X9 June, 200XP ayable at Bank of Melbo urne, Melbo urneFor the Imp orti ng Co.Sig nature五、Choose the best answer to each of the following questions CCCBCBBAExercise 2P 1ease ans

19、wer,fill the blank in or make choice of thefollow ing questio nsThere are four p arties in a remitta neei.e. (1) remitter (2) p ayeeRemitta nee through a bank from one country to ano ther mayusually be made by one of the followi ng methodsremitti ng bankand (4)pay ing bank(1) Telegraphie Transfer(2)

20、Mail Transfer(3) Banker sDema nd Draft3、(1)Payment in advanee which is adopted in international trade isusually effected by remitta nee(Xexporter / importer).(2) P ayme nt after arrival of goods which is adop ted inintern ati onal trade is usually effected by remitta nee tooadva ntageous to ( exp or

21、te/ ximp orter)(3)P ayme nt after arrival of goods in clude two types of goods forsale , namely Goods Sold Con sig nmentnotes , cheques .Commercial docume nts mea ndocuments , documents of title or other similar documents5、C1ea n collect ion mea ns collecti on of finan cial docume nts not6、Documenta

22、ry collection means collection of(1)Finan cial docume nts acco mpanied bydocuments , or (2)commercial documents not accompaniedbyfinan cial docume nts7、How many p arties are there in a collect ion ?(1) Principal (or seller)(2)(3)Collecting bank (4) Drawee (or buyer)8、Terms of delivery of documents a

23、re as follows,and is advantageous to,and is4、Financial documents meanbills of exchange , promissoryinvoices, transportacco mpanied bycommercial docume ntscommercialRemitti ng Bank(1)Delivery of docume nts aga instpayment, its abbreviationis D/Pis D/A 9、(1)The remitting bank has maintained an account

24、 with the collecting bank,howdo you write collect ing p roceeds in struct ions in theWhe n collected p lease credit ouracco unt with you un der your cable/airmail advice to us(2)The Collecti ng bank has mai ntai ned an acco unt with theremitting bank,how do you write collecting proceedsin structio n

25、s in the collectio n in structi on?P lease collect the p roceeds and authorize us by cable/airmaildebit your acco un twith us10、Remitting bank:Bank of China,TianjinPaying bank:Bank of China,LuxemburgDate of cable:9 JuneTest:2563Ref No.208TT0219Amount:USD l,660.00Payee:Marie Clauda Dumont,LuxemburgAc

26、count No.0164/7295/550 withBanque Intern ati onal du LuxemburgMessage:PayrollRemitter:Crystal Palace Hotel,TianjinCover:Debit our H.O. accountNOT ANY CHARGES FOR USPAY USD 1660.00BANQUE INTERNATIONA! DU LUXEMBURG(2)Delivery of docume nts aga instacceptance,its abbreviationcollecti on in structio n .

27、FM:BANK OF CHINA ,TIANJINTO:BANK OF CHINA .LUXEMBURGDATE:9 JUNETEST 2563OUR.REF208TT0219TOCUSTOMER TRANSFERDATE : 031206SENT TO : BKCHCNBJ200BANK OF CHINA , TIANJIN:FM: 04HSBCHK25264HONG KONG AND SHANGHAI BANKING COR PORATIONHONGKONG:20 : TRN : TT-HKH315064BACP :32A : VALUE DATE /CUR CODE /AMTDATE :

28、 031206 CURRENCY CODE : CNY AMDUNT : 6 , 859.58 :50 : ORDERING CUSTOMERARTHUR ANDERSEN AND CO.:57s :“ACOOUNT WITHBANKBANK OF CHINA , TIANJIN BR. TIANJIN , CHINA :59 : BENEFICIARY CUSTOMERTIANJIN INTERNATIONAL TAXATION CONSULT1NG BUREAU :70 : DETAILS OF PAYMENTPAYMENT TO RENT AND TAX FOR NOV. 2003 :7

29、1A : DETAILS OF CHARGES :BENEFICIARY :72 : BANK TO BANK INFORMATIONIN COVER SETTLE THRU OUR CNY A/ C 111 01081WITHYOUR BEIJING HEAD OFFICEFOR CREDITING ACCOUT NO.0-164/7295/550OFMARIE CLAUDA DUMONT LUXEMBURGMESSAGEPAYROLLORDERCRYSTAL P ALACE HOTEL ,TIANJINCOVERDEBIT OUR H.O. ACCOUNT11、MT100In accord

30、a nee with above SWIFT Message Type l00 pl ease write a cable text of remitta nee.DATE; 6TH DEC,2003TO:BANK OF CHINA, TIANJIN BR TIANJIN CHINAFM: HONGKONG AND SHANGHAI BANKINGCOR PORATION,HONGKONGTION,HONGKONGOUR.REF: TT-HKH315064BAC P VALUECNY 6859.58ORDERING ARTHUR ANDERSEN AND CO.ACCOUNT WITHBANK

31、BANK OF CHINA, TIANJIN BRANCH TIANJIN BENEFICIARYTIANJININTERNATIONAL TAXATION CONSULTING, BUREAU DETAILSOF P AYMENTP AYMENT OF RENT AND TAX FOR NOV.1998 DETAILS OFCHARGESBENEFICIARY IN COVER SETELE THRU OUR CNY A/C 111-01081WITHYOU BEIJING HEAD OFFIC12、Draft NO.20060613Amount:HKD32,150.00Paying ban

32、k:Bank of China,HongKongPayee:the order of United Trading CompanyPay aga inst this draft to the debit of our acco untRemitting bank:Bank of China,TianjinExp.Corp.,DATE 6 DEC 1998PI ace and date of draft:Tianjin,8 May,200X,HongKongRemitter:China-NationalLightIn dustrialProductsImp.&Tianjin Branch

33、,TianjinP lease draw a dema nd draft to make remitta nee by D13、(1)China National Instruments Imp.&Exp.Corp.,TianjinBranch,Tianjin (principa1) wishes to issue a draft dated 14 Ju1y200X draw n on Continen tal Co. , 46 Rue de Ancient,Paris (drawee)at sight for USDI,200.00 payable to the order of B

34、ank of ChinaTianjin (remitti ngbank) which will make a sp ecial en dorseme nt toBanque of P aris,Paris. marked“Drawn against shipment of 20setsof transistors shipped per s . s.Chenghau from Tianjin to Le Harve forcollecti on.”P 1ease draw a draft to meet the above requireme nts(2)The principa1 p res

35、e nts an app licati on for collect ion acco mpaniedby draft and docume nts to the remitti ng bank for collect ionAn app licati on for collectio n shows as followsCommercial docume nts surre ndered are belowB/L in trip licateInv oice in trip licateIn sura nee p olicy in dup licatecertificate of orig

36、in in dup licatep ack ing list indup licateCo11ecti on in structio ns are give n belowdeliver docume nts aga inst p ayme ntremit the p roceeds by airmailairmail advice of p ayme ntcollecti on charges outside Chi na from drawee,waive if refused byhim.airmail advice of non-p ayme nt with reas onsp rot

37、est waivedWhe n collected,pl ease credit p roceeds to principals acco unt withremitt ing bankRemitt ing bank compi ete a collecti on in struct ion in accorda nee withprincipals application to add other requirements as follows:Ref.No.OC2576459Date:15 July,200XPI ease co11ect and remit p roceeds to Ba

38、nk of China,New York forcredit of our acco unt with them un der their advice to usPI ease p roduce a collect ionin structi onattach ing draft and docume nts to be forwarded to the co11ect ingbank,Banque of Paris,Paris.(COLLECTION INSTRUCTION)Exercise 3PI ease an swer,fill the bla nk in or makechoice

39、 of the follow ing questi ons.1、Here is the simple definition of letter of credit:In simple terms,a letter of credit is a conditionalbank promise/un dertak in gofp ayme nt.2、There exists a triangularcontractualarrangement under a documentarycredit op erati on(1) Firstly,the sales con tractbetwee n b

40、en eficiary and app lica nt Seco ndly,the applicantbetween applicant and issuing bank.(3) Thirdly,the documentary creditbetween issuing bank andben eficiary.3、A credit stipulated that quantity of goods,grade A 60%,quantity ofgoods,grade B 40%. Beneficiary presented invoices being evideneed gradeA 40

41、% grade B 60%which were in accorda nee with sales con tract as he saidthat the credit has st ipu lated erron eously(1)The above inv oice is acce ptable.(2) The above inv oice is not acce ptable4、How many parties are there in a documentary credit?the agreeme nt of the issu ing bank,the confirming ban

42、k (if any)and the(1) the issu ing bank(2 ) the app lica nt if any(3) the ben eficiary5、The advising banks liability is to check the apparent authenticityof the credit6、All credit must stipulated an expiry date forp rese ntati onforp ayme nt .7、If the amount is preceded by“about”,“approximately”ora ”

43、circathe credit will allow the10% tolera nee.8、In the abse nee of in dicat ingthe n ature of a credit,it shallbe deemedto be irrevocable9、Under an irrevocable credit,the issuingbank must undertake primaryliability for p ayme nt .10、What is the esse nee of an irrevocable docume ntary credit?Theesse n

44、ee of an irrevocable docume ntary creditisthat“anirrevocable credit can n either beame nded nor can celledwithoutben eficiary”11、Acredit should not be issuedavailable by draft(s) on the applicant . Ifthe credit n evertheless calls for draft on the app lica nt, banks willcon sider such draft(s) as an

45、additi onal docume nts12、An issuing banks undertaking clause is as followsWe hereby un dertake to pay at sight aga inst draft and/or documentsp rese nted to our office in con formity with terms of creditWho un dertakes the p rimary liability?Issu ing bank13、A bank con firms a credit,it will usually

46、write a clause as follows:We hereby add our confirmation to the credit and undertake to honourdrafts and docume nts incon formity with the terms of the credit uponp rese ntati onthemto us14、A credit is issued by Bank of China of China,London.It constitutes the payment undertaking of(1)口one bank only

47、.(2) above two banks.15、Put X in relative check box of the following sentences or fill the bla nks to issue an irrevocableuncon firmed docume ntary credit which is to exp ire on or before 30 June,200X and is availablewith the advis ing bank,the In dustrial and Commercial Bank of China , Shan ghai by

48、 deferred paymentat30 days after presentation of documents against the documents.(1) In IrrevocableDocumentary Credit Form(Advice for the advising bank)We request you to advice ben eficiary1without addi ng your con firmati on2口adding your confirmation3口adding your confirmation if requested by the be

49、neficiary(2) In Notificati on of Irrevocable Docume ntary Credit FormThis notificationand the enclosed advice are sent to you without any en gageme nt onour part口As requested by the issuing bank,we hereby add our confirmation to this credit in accordanee with the st ipu lati ons un der UCP 500(3) In

50、 IrrevocableDocumentary Credit Form(Advice for the beneficiary)Expiry date and p lace for p rese ntati on of docume ntsexpiry date:30 June,200Xp lace for p rese ntati onCommercial Bank of Chi naby deferred p ayme nt at30 days after prese ntati on of docume ntsby acce ptance of draft(s) at,Tianjin an

51、d con firmed by BankShan ghaicredit available withthe In dustrial and口by p ayme nt at sight口4口by negotiationaga inst the docume nts detailed here in5and ben eficiarys draft(s) draw n onthe In dustrial and Commercial Bank of China16、Put X in relative check box of the following sentences or fill the b

52、la nks to issue an irrevocablecredit which is to expire on or before 30June,200X and is available with the issuing bank,Dresdner Bank, Hamburg by acce ptance of draft(s)at 90 days sightIn Irrevocable Docume ntary Credit Form (Advice for the ben eficiary)Expiry date and p lace for p rese ntati on of

53、docume ntsexpiry date:30 June,200Xp lace for p rese ntati onaga inst the docume nts detailed here inand beneficiarys draft(s) drawn on17、An irrevocablenegotiation(with the advising bank)documentary credit will expire on 29May,200X.at:口(place of issuing bank)/(place of advising bank)/口(pl ace of othe

54、r bank)available with:n ame and pl ace of/口(issu ing bark)/(advis ing bank)/口(other bank)by:口(sight payment)/口(deferred payment at)/口(acceptance of draft at)/n egotiationaga inst the docume nts detailed here inand ben eficiarys draft(s) draw n on n ame and pl ace ofHamburgcredit available withHambur

55、g口by p ayme nt at sight口by deferred p ayme nt atby acce ptance of draft(s) at90 days sight口by n egotiati onDresd ner Bank/口(issuingben eficiary19、Whomakes firstpresentation of documents to the nominated bankunder a tran sferable credit?口The first beneficiaryThe sec ond ben eficiary口The middleman.20、

56、SWIFTMT700 and MT 701 are used for issue of a documentary credit.issued for ame ndme nt to a docume ntary credit2130 BBCBC CCDAD31、Please fill with the followingterms into a SWIFTMT700form to issue a docume ntarycredit:ADVISING BANK: BANKOF AS)ASHENZHEN BRANCHNO.68 SHEN NNAN ROADCENTRAL,SHENZHEN 518

57、043GUANGDONGDOCUMENARY CREDIT NUMBERE-0I-N-04939ISSUING BANK: BANKOF ASI/KHKBENEFICIARYbank)/口(advising bank)18、A new transferable credit maybe opened at the request of thefirstbeneficiaryby the transferringbankin accordanee with all terms andcon diti ons of orig inal credit exce pt thatthe app lica

58、 nt may be cha nged by thefirst ben eficiarythe credit amount and unit p rice maybereducedthe shipment and expiry dates and latest date for p rese ntati on ofdocume nts maybeshorte nedthe p erce ntage of in sura nee cover maybein creasethe orig inal tran sferable credit allows thefirst ben eficiaryt

59、osubstitute his inv oice anddraft for those p rese nted by thesecondSWIFT MT 707SHENZHEN BUILDING MATERIALSINDUSTRY (GROU P) CO STONEDEPARTMENT l0F BUILDING MATERIALS BLDG，28 SHENNAN ZHONGRD SHENZHEN，CHINAACCOUNT NO 6251420110002APPLICANT:NEWTOWER DEVELOPMENT LIMITEDROOM 2504-5 CAUSEWAY BAY PLAZA489

60、 HENNESSY RO，ADCAUSEWAY B，AY HONGKONGCUR AMOUN：TUSD34，800.00DRAFTS AT SIGHTQUOTING NOAND DATE OF THIS LC ANDNAME OF LC ISSUING BANKDRAWEE：ISSUING BANK FOR FULL INVOICE VALUEFULL SET OF CLEAN ON BOARDOCEAN BILLS OF LADINGMADE OUT TO ORDER OF BANK OF A，SIHAO，HONGKONG MARKED FREIGHT PREEPAID AND NOTIFY NEWTOWER DEVELOPMENTL