信用證審核練習

1、信用證審核練習1 .上海中華進出口公司在和國外客戶達成一筆出口玩具的合同后，收到客戶寄來的票據一張，試根據示例回答下列問題：此項合同中規(guī)定的付款方式是什么？(2)這是一張什么票據？出口人將通過什么途徑獲得票款？出口人應于何時發(fā)運合同項下的貨物？JORGEEITNER1082SACHIELAWFORDSeptember12,20065-39110PAYTOTHEShanghaiShenHuaLmp.&Exp.Coporation5,960.00ORDEROFUS$THESUMOFFivethousandninehundredandsixtyonlyU.S.DOLLARSBANKOFBOS

2、TONTHEFIRSTNATIONALBANKOFBOSTONLougeEITNER:0000390:8373859368968952 .試將下列短文譯成中文：ADVANTAGEANDDISADVANTAGEOFCOLLECTIONThemostunsatisfactoryfeatureoftheD/Pfromoftransactionisthepossibilityofthebuyerorthisbankerrefusingtohonorthedraftandtakeuptheshippingdocuments,especiallyatatimewhenthemarketisfalling.

3、Insuchacase,thesellermaynotreceivehispayment,althoughheisstilltheownerofthegoods.UnderD/Pmethod,beforemakingpayment,thebuyercannotgetdocumentsoftitletothegoodsandtakedeliveryofthegoods.Theownershipofthegoodsstillremainsinthehandsoftheseller.Ifthebuyerdishonorsthedraft,thesellercansellthegoodstoother

4、s.InthecaseofpaymentbyD/A,thefurtherdifficultyarisesthat,onthebuyeracceptingthedraft,thedocumentsoftitlewillbesurrenderedtohim.Hence,ifthebuyergoesbankruptorbecomesinsolventbeforethepaymentbyD/PorD/A,unlessthebuyerisofunquestionableintegrityorofthereisaspecialrelationbetweenthesellerandthebuyer.Itis

5、farbetterfortheexportertouseL/CratherthanD/PorD/A.However,undercertaincircumstancesorforcertainpurposes,paymentbyD/PorD/Aisstilldeemednecessary,forinstance:(1)Forimplementationofforeigntradepolicy,especiallyforthepromotionoftradewithdevelopingcountries.(2)Forpromotionofexports,especiallytopushthesal

6、eofournewproductsanddifficultsellcommodities.(3)Forpromotionoftradewiththesmallenterprisesbythegrantingcreditstothem.(4)Forsimplifyingproceduresofpaymentwhiledoingbusinesswithaffiliatedcorporations.3 .案例分析某公司出售一批貨物給香港商人，成交條件為CIF香港，付款條件是付款交單見票后30天(D/Pat30daysaftersight)付款，出口商在合同規(guī)定的裝運期限內將貨物裝船后，開立遠期匯票連

7、同商業(yè)發(fā)票和已裝船海運提單委托中國銀行通過港商指定的某代收銀行收取貨款.5天后，出口商所交貨物安全運抵香港，由于當時該商品行市看好，港商憑信托收據(TrustReceipt)向代收行借出提單，提取貨物弁將部分貨物出售.不料，由于同類商品大量抵港，致使貨價迅速下跌，港商隨即以出口商所交貨物有質量問題為由，在匯票到期時拒絕付款，你認為出口商應該如何處理弁請說明理由。4 .根據下列圖示用文字說明即期付款交單(D/Patsight)的結算流程：委托人(出口人)卜寸款人(進口人)寄單銀行|卜弋收銀行5 .根據下列圖示用文字說明遠期付款交單(D/Paftersight)的結算流程:委托人(出口人)付款人(

8、進口人)寄單銀行代收銀行6 .根據下列圖示用文字說明承兌交單（D/A）的結算流程:委托人（出口人）付款人（進口人）寄單銀行代收銀行7 .根據下列表格中的內容，按照不同的跟單托收條件分別填寫承兌承兌日，付款日和交單日。交易合同中規(guī)定的托收條件代收銀行向進口冏提示匯票和單據的日期進口商在匯票上作出承兌的日期進口商問代收銀行支付票款的日期代收銀行向進口商提交貨運單據的日期D/Patsight8月8日D/Pat30daysaftersight8月8日D/Aat30daysaftersight8月8日8 .信用證條款翻譯(l)Availablebybeneficiary'sdraftsatsig

9、httogetherwiththefollowingdocumentsbearingourcreditnumber.(2)Alldraftsdrawnunderthiscreditmustcontaintheclause“DrawnunderBankof.creditNo.date:(3)SignedcommercialinvoiceinquintuplicateindicatingApplicant'sImportLicenceNo.aswellasthiscreditnumber.(4)Fullsetofcleanonboardoceanbillsofladingmadeouttoshipper'sorder,endorsedtoorderofBankofChinaSingaporeBranchmarket"Freightprepaid”andnotifytheaboveapplicant.(5)Marineinsurancepoliciesorcertificatesinnegotiablefromfor110%ofCIFinvoicevaluecoveringAllRisksandWarRisksasperocea