外貿(mào)單證實務填單試題

1、窗體頂端（ ）信用證條款：FROM: DEUTSCHE BANK, FRANKFURTTO: BANK OF CHINA, JIANGSU BRANCHL/C NO.1234 DD 040517DATE AND PLACE OF EXPIRY: JUNE 6, 2004 NANJINGBENEFICIARY: ABC COMPANY, NANJINGAPPLICANT: XYZ COMPANY,NEW YORKAMOUNT:EUR20,000.00THIS L/C IS AVAILABLE WITH BANK OF CHINA,JIANGSU BRANCH FOR NEGOTIATION. D

2、RAFTS TO BE DRAWN AT SIGHT ON ISSUING BANK FOR 90 PERCENT OF INVOICE VALIUE.PRESENTATION PERIOD:15 DAYS AFTER SHIPMENT DATE.發(fā)票顯示金額：EUR20,000.00提單顯示裝船日期為2004年5月20日。匯票顯示：正確答案:C試題解析： (5分) A、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FOR USD20,000.0

3、0 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF U.S.DOLLARS TWENTY THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) B、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FOR E

4、UR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF EURO TWENTY THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) C、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATED 040517 EXCHANGE FO

5、R EUR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF EURO EIGHTEEN THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNGWANG LIANG(Authorized signature) D、NO.C2233NANJING,JUNE 1,2004DRAWN UNDER DEUTSCHE BANK, FRANKFURT L/C NO.1234 DATE

6、D 040517 EXCHANGE FOR EUR18,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF DEUTSCHE BANK, FRANKFURT THE SUM OF EURO EIGHTEEN THOUSAND ONLY.TO: DEUTSCHE BANK, FRANKFURTABC COMPANY,NANIJNG(Authorized signature) （ ）信用證條款:L/C NO.1234 FOR USD787,500.00PARTIAL SHIPMENT AND TRANSSHIPMENT:NOT

7、 ALLOWEDDESCRIPTION OF GOODS AND/OR SERVICE:1000 METRIC TONS OF GROUNDNUT OIL AT USD750.00 PER METRIC TONPRICE TERM :FOB NANJINGDOCUMENT REQUIRED:COMMERCIAL INVOINCE IN 6 COPIES信用證未對貨物數(shù)量以及金額做任何其它規(guī)定。發(fā)票貨物描述顯示：正確答案:C試題解析： (5分) A、GOODS: GROUNDNUT OIL 940 METRIC TONS USD750.00 PER METRIC TONPRICE TERMS:

8、FOB NANJING TOTAL AMT :USD705,000.00COUNTRY OF ORIGIN : CHINA B、GOODS: OIL 1000 METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD750,000.00COUNTRY OF ORIGIN : CHINA C、GOODS: GROUNDNUT OIL1050 METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD787,500.0

9、0COUNTRY OF ORIGIN : CHINA D、GOODS: GROUNDNUT OIL1100METRIC TONSUSD750.00 PER METRIC TONPRICE TERMS: FOB NANJING TOTAL AMT :USD825,000.00COUNTRY OF ORIGIN : CHINA 錯誤：（ ）信用證條款：DOCUMENTS REQUIRED: 3/3 SET OF CLEAN ON BOARD MARINE B/L MADE OUT TO ORDER OF SHIPPER BLANK ENDORSED NOTIFYING APPLICANT MARK

10、ED FREIGHT COLLECT.信用證未對提單做任何其它規(guī)定。提單表面未在其它地方表明承運人的名稱及身份。正確的寫法是：提單簽發(fā)處顯示：正確答案:A試題解析： (5分) A、CHINA OCEAN SHIPPING COMPANY 徐君 AS THE CARRIER B、徐君SIGNED FOR AND ON BEHALF OF CHINA OCEAN SHIPPING COMPANY C、徐君AS AGENTSIGNED FOR AND ON BEHALF OF CHINA OCEAN SHIPPING COMPANY D、CHINA OCEAN SHIPPING COMPANY徐君

11、錯誤 信用證條款 FM BANK OF CHINA, HONGKONG OUR REF 1234 ON BEHALF OF HUA CHIAO COMMERCIAL BANK, HONGKONG WE RELAY THE LETTER OF CONFIRMATION OF THE LC NO.6789 ISSUED BY UFJ BANK, TOKYO TRANSFERRED BY HUA CHIAO COMMERCIAL BANK, HONGKONG (T-7788) OUR REF.T-7788 DATED: 30 JANUARY 2004 TO BANK OF CHINA JIANGSU

12、, CHINA FROM HUA CHIAO COMMERCIAL BANK, HONGKONG LC NO.6789 DATED 040116 ISSUED BY UFJ BANK, TOKYO ORIGINALLY IN FAVOUR OF ABC COMPANY, HONGKONG OUR ADVICE NO T-7788 AS INSTRUCTED BY THE ORIGINAL BENEFICIARY AND PROVIDED FOR UNDER THE CAPTIONED CREDIT WE HEREBY TRANSFER THE RELATIVE CREDIT WITHOUT A

13、NY RESPONSIBILITY AND ENGAGEMENT ON OUR PART TO THE EXTENT OF USD400,000.00 AVAILABLE BY DRAFTS AT SIGHT DRAWN ON UFJ BANK, TOKYO 匯票顯示： NO.AB12 NANJING 12 FEBRUARY 2004 DRAWN UNDER IRREVOCABLE L/C NO.6789 DATED JANUARY 16, 2004 EXCHANGE FOR USD86,650.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE

14、ORDER OF BANK OF CHINA THE SUM OF U.S.DOLLARS EIGHTY SIX THOUSAND SIX HUNDRED AND FIFTY ONLY. 正確答案:UFJ BANK，TOKYO錯誤 信用證條款： SHIPMENT FROM :NANJING,CHINA FOR TRANSPORTATION TO:NEW YORK ,USA DESCRIPTION OF GOODS AND/OR SERVICE :MENS SHIRTS PRICE TERM:FOB DOCUMENT REQUIRED :COMMERCIAL INVOCE IN 6 COPIES

15、 信用證未對價格條款的表述做任何其他規(guī)定。 發(fā)票上的價格條款后的港口應該是： 正確答案:NANJING, CHINA錯誤 信用證條款 APPLICANT: XYZ COMPANY, SEOUL KOREA BENEFICIARY: ABC COMPANY, NANJING SHIPMENT FROM: NANJING, CHINA FOR TRANSPORTATION TO:SEOUL, KOREA DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L CONSIGNED TO THE APPLICANT MARKED FREIGHT

16、 PREPAID. 信用證未對提單做任何其他規(guī)定。 提單裝貨港應為： 正確答案:NANJING, CHINA錯誤 信用證條款： DOCUENTS REQUIRED: INSURANCE POLICY TO ORDER OF WHOM IT MAY CONCERN COVERING TRANSPORTATION ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES. 信用證未對保險單抬頭做任何其他規(guī)定。 保險單抬頭應為： 正確答案:TO ORDER OF WHOM IT MAY CONCERN信用證條款 FROM: DEUTSCHE BANK,

17、FRANKFURT TO: BANK OF CHINA, JIANGSU BRANCH L/C NO.1234 DD 040330 BENEFICIARY: ABC COMPANY, NANJING WE HEREBY ISSUE THIS IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY PAYMENT IN FRANKFURT OF YOUR DRAFTS AT SIGHT DRAWN ON US AND PAY TO OUR ORDER FOR FULL INVOICE VALUE. 發(fā)票顯示金額：US

18、D36,500.00 匯票顯示： NO.AB12 NANJING, 18 APRIL, 2004 DRAWN UNDER (A)DEUTSCHE BANK, FRANKFURT IRREVOCABLE L/C NO.1234 DATEDMARCH 30,2004 EXCHANGE FOR USD36,500.00 (B)AT SIGHT OF THIS FIRST OFEXCHANGE PAY (C)TO THE ORDER OF BANK OF CHINA THE SUM OF THIRTY SIX THOUSAND FIVEHUNDRED ONLY TO: (D)DEUTSCHE BANK

19、, FRANKFURT 錯誤選項為： 正確的寫法為： 正確答案:DEUTSCHE BANK，F(xiàn)RANKFURTC信用證條款 FM：HANG SENG BANK，HONGKONG TO：BANK OFCHINA，NANJING DD：040206 L/C NO.: 1234 L/C AMT:USD5,000.00 APPLICANT:XYZ COMPANY,HONKONG BENEFICIARY:ABC COMPANY,NANJING DESCRIPTION OF GOODS AND /OR SERVICE:CHILDRENS SHOES PRICE TERMS:CIF HONGKONG, DO

20、CUMENT REQUIRED: COMMERCIAL INVOINCE IN 6 COPIES SHOWING BREAKDOWN OF CIF VALUE. 信用證未對發(fā)票作任何其他規(guī)定。受益人的有權簽字人為王剛。 發(fā)票顯示： TO：(A)XYZ COMPANY INVOICE NO.B122 DATE:APPRIL 28,2004 GOODS:(B)CHILDRENS SHOESB PRICE TERM :CIF HONGKONG TOTAL AMT:USD5,000.00 PACKED IN 500 CTNS. COST:USD 4,550.00 INSURANCE PREMIUM:(

21、C)USD40.00 FREIGHT:USD400.00(D)ABC COMPANY,NANJING 錯誤選項為： 正確的寫法為： 正確答案:USD50.00C錯誤 信用證條款 APPHCANT: XYZ COMPANY, BERLIN BENEFICIARY: ABC COMPANY, TIANJIN SHIPMENT FROM: TIANJIN FOR TRANSPORTATION TO: HAMBURG DOCUMENTS REQUIRED: FUIL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER OF SHIPPER BLANK E

22、NDORSED NOTIFYING BEST FORWARDER COMPANY, HAMBURG MARKED FREIGHT PREPAID. ADDITIONAL CONDITIONS: THIRD PARTY TRANSPORT DOCUMENTS NOT ACCEPTABLE. 信用證未對提單做任何其它規(guī)定。 提單顯示： SHIPPER: (A)GOOD FORTUNE COMPANYCONSIGNEE: TO ORDER OF SHIPPER NOTIFY PARTY: BEST FORWARDER COMPANY, HAMBURG PORT OF LOADING: (B)TIAN

23、JIN PORT OF DISCHARGE: (C)HAMBURGPLACE OF DELIVERY: (D)BERLIN錯誤選項為： 正確的寫法為： 正確答案:ABC COMPANY, NANJINGA審核信用證。根據(jù)所給的合同，審核信用證，指出信用證的問題并作出修改。（50分） 1合同 銷售合同 SALES CONTRACT 賣方SELLER: DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-47113

24、63編號NO.: NEO2001026 日期DATE: Feb. 28, 2001 地點SIGNED IN:NANJING, CHINA買方 BUYER: NEO GENERAL TRADING CO. P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213買賣雙方同意以下條款達成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditio

25、ns stipulated below. 1. 品名及規(guī)格 Commodity & Specification 2. 數(shù)量 Quantity 3. 單價及價格條款 Unit Price & Trade Terms 4. 金額 Amount CFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSHROOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. 1700CARTONS USD7.

26、80 USD13260.00Total: 1700CARTONSUSD13260.00 允許 With 溢短裝，由賣方?jīng)Q定 More or less of shipment allowed at the sellers option 5. 總值 Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY. 6. 包裝 Packing EXPORTED BROWN CARTON 7. 嘜頭 Shipping Marks ROSE BRAND 178/2001RIYADH 8. 裝運期及運輸方式 Time of Shipment & m

27、eans of Transportation Not Later Than Apr.30, 2001 BY VESSEL 9. 裝運港及目的地 Port of Loading & Destination From : SHANGHAI PORT, CHINA To : DAMMAM PORT, SAUDI ARABIA10. 保險 Insurance TO BE COVERED BY THE BUYER. 11. 付款方式 Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irre

28、vocable Letter of Credit payable at sight to reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment. 12. 備注 Remarks The Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO.,LTD. (signature) (signature) 2信用證 2001MAR22

29、09:18:11 LOGICAL TERMINAL E102 MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051BASIC HEADER F 01 BKCHCNBJA940 0588 550628 APPLICATION HEADER 0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N *ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE) USER HEADER SER

30、VICE CODE 103: (銀行蓋信用證通知專用章) BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115: SEQUENCE OF TOTAL * 27 1 / 1 FORM OF DOC. CREDIT * 40 A REVOCABLE （1） DOC. CREDIT NUMBER * 20 0011LC123756 DATE OF ISSUE 31 C 010320 （2） DATE/PLACE EXP. * 31 D DATE 010505 PLACE CHINA （3） APPLICANT * 50 NEO GENERAL

31、TRADING CO. （4） P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213 BENEFICIARY * 59 DESUN TRADING CO., LTD. （5） HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363 AMOUNT * 32 B CURRENCY USD AMOUNT 12260, （6） AVAILABLE WITH

32、/BY * 41 D ANY BANK IN CHINA, （7） BY NEGOTIATION DRAFTS AT . 42 C 30 DAYS AFTER SIGHT （8） DRAWEE 42 A RJHISARI （9） *ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE) PARTIAL SHIPMTS 43 P ALLOWED （10） TRANSSHIPMENT 43 T NOT ALLOWED （11） LOADING ON BRD 44 A CHINA MAIN FORT, CHINA （12） 4

33、4 B DAMMAM PORT, SAUDI ARABIA LATEST SHIPMENT 44 C 010430 （13） GOODS DESCRIPT. 45 A ABOUT 1700 CARTONS CANNED MUSHROOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. （14） DOCS REQUIRED 46 A DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICA

34、TE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F. + FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS A

35、ND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OF DISCHARGE. （15） + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED. + INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN

36、 BEING. （16） + CERTIFICATE OF ORIGIN DULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN. （17） + THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME. +

37、 SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS. + INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT C

38、OVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES. （18） DD. CONDITIONS 47 A ADDITIONAL CONDITION: A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER TH

39、E GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB. （19） CHARGES 71 B ALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES. （20） CONFIRMAT INSTR * 49 WITHOUT （21） REIMBURS. BANK 53 D / / AL RAJHI BANKING AND I

40、NVESTMENT CORPRIYADH (HEAD OFFICE) （22） INS PAYING BANK 78 DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE) SEND REC INFO 72 REIMBURSEMENT IS SUBJECT TO ICC URR 525 TRAILER ORDER IS MAC:E55927A4CHK:7B5059

41、52829AHOB 3信用證的問題并提出修改： 答題前注意事項：表格中所列的每個條款均需做出正確或錯誤的選擇，錯誤選項必須修改，修改時需將表格中所列條款的內(nèi)容復制至修改框內(nèi)進行修改。如：條款（3） 錯誤（正確/錯誤） 若錯誤，應將： L/C NUMBER 12345 改為： L/C NUMBER 12354條款（5） 正確（正確/錯誤） 若錯誤，應將： MAY.14th,2006 TIANJIN 改為： 經(jīng)審核條款（1） （正確/錯誤） 若錯誤，應將： REVOCABLE 改為： 條款（2） （正確/錯誤） 若錯誤，應將： 010320 改為： 條款（3） （正確/錯誤） 若錯誤，應將： DA

42、TE 010505 PLACE CHINA 改為： 條款（4） （正確/錯誤） 若錯誤，應將： NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSA 改為： 條款（5） （正確/錯誤） 若錯誤，應將： DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA 改為： 條款（6） （正確/錯誤） 若錯誤，應將： CURRENCY USD AMOUNT 12260 改為： 條款（7） （正確/錯誤） 若錯誤，應將： ANY

43、BANK IN CHINA,BY NEGOTIATION 改為： 條款（8） （正確/錯誤） 若錯誤，應將： 30 DAYS AFTER SIGHT 改為： 條款（9） （正確/錯誤） 若錯誤，應將： RJHISARI ALRAJHI BANKING AND INVESTMENTCORPORATION，RIYADH 改為： 條款（10） （正確/錯誤） 若錯誤，應將： ALLOWED 改為： 條款（11） （正確/錯誤） 若錯誤，應將： NOT ALLOWED 改為： 條款（12） （正確/錯誤） 若錯誤，應將： CHINA MAIN FORT, CHINA 改為： 條款（13） （正確/錯誤） 若