全套審單練習(xí)P159-178

全套審單練習(xí)全套審單練習(xí)一受益人于2001年1月11日向議付銀行提交下列單證：1．信用證正本一份2．匯票一式兩份3．發(fā)票兩份4．產(chǎn)地證兩份5．裝箱單/重量單兩份6．保險(xiǎn)單一式兩份（保險(xiǎn)單反面沒(méi)有背書(shū)）7．提單兩份8．受益人證明一份審核該信用證項(xiàng)下的單據(jù)，找出不符點(diǎn)。全套審單練習(xí)二受益人于2001年3月3日向議付銀行提交下列單證：1．信用證正本一份2．匯票正本一式兩份3．發(fā)票正本八份4．提單正本三份5．裝船通知書(shū)（1+1）份正本6．裝箱單一份正本三份副本7．黑名單證明一份正本8．產(chǎn)地證一份正本一份副本9．受益人證明一份正本審核該信用證項(xiàng)下的單據(jù)，找出不符點(diǎn)。全套審單練習(xí)一之信用證（第1頁(yè)）US$14,825.00ORIGINALPRIVATEBANKBERHADINCORPORATEDINMALAYSIABRANCHADDRESS:IRREVOCABLEDOCUMENTARYCREDITNUMBERDateofIssue23-8-2000ADVISINGBANKXXXBank,HangzhouBranch,11XXXRoadHangzhou,ChinaAPPLICANTImportersTradingCompanyLtd.,BB111,TamanMelakaBaruBatuBerendam,75350MelakaBENEFICIARYZhijiangToolTradingCorp.111XXXRoadHangzhou,ChinaAMOUNTUSD14,825.00(UnitedStatesDollars:Fourteenthousandeighthundredandtwenty-fiveonly.Expirydatefornegotiationincountryofbeneficiary22ndNovember2000DearSir(sWeherebyissueinyourfavorthisDocumentaryCreditwhichisavailablebyyourdraftsdrawnonApplicantatSIGHTinduplicatefor100%invoicevaluebearingtheclause“DrawnunderPRIVATEBANKBERHADMelakaL/CNo00406100100accompaniedbythefollowingdocumentsinduplicateunlessotherwisespecified3CopiesofSignedCommercialinvoiceCopiesofCertificateofChinaOriginCopiesofWeightnoteandPackinglistInsurancePolicy/CertificateendorsedinBlankfor10%abovefullinvoicevaluewithclaimspayableatMelakainthecurrencyofdraft/(sirrespectiveofpercentagecoveringInstituteCargoClausesAdate1January1982,InstituteWarClauses(Cargodated1January1982andInstituteStrikesClausesdated1January1982.Insurancetobecoveredfromplaceoforiginuptobuyer’swarehouseinMelaka.Iftransshipmentallowed,risksoftransshipmentmustbecovered.FullsetofClean“ShippedOnBoard”MarineBillsOfLadingmadeouttothe“OrderofPRIVATEBANKBERHAD”NOTIFYAPPLICANTmarkedFreightPrepaidasperSalesConfirmationNo.93TTC336datedApril,2000SHIPMENTFROMChinaPortTOLATESTSHIPMENTDATE22ndNovember2000PARTIALSHIPMENTAllowedTRANSHIPMENTAllowed全套審單練習(xí)一之信用證（第2頁(yè)）US$14,825.00ORIGINALPRIVATEBANKBERHADINCORPORATEDINMALAYSIABRANCHADDRESS:IRREVOCABLEDOCUMENTARYCREDITNUMBERDateofIssue23-8-2000ADVISINGBANKXXXBank,HangzhouBranch,11XXXRoadHangzhou,ChinaAPPLICANTImportersTradingCompanyLtd.,BB111,TamanMelakaBaruBatuBerendam,75350MelakaBENEFICIARYZhijiangToolTradingCorp.111XXXRoadHangzhou,ChinaAMOUNTUSD14,825.00(UnitedStateDollars:Fourteenthousandeighthundredandtwenty-fiveonly.Expirydatefornegotiationincountryofbeneficiary22ndNovember2000SPECIALCONDITIONSAllbankchargesoutsideMALAYSIAincludingAdvising,NegotiationandReimbursementCommissionareforbeneficiary’saccount.AllshippingdocumentsmustindicatetheDocumentaryCreditnumber.Beneficiary’scertificatetotheeffectthatonesetofnon-negotiablecopiesofshippingdocumentshasbeenairmaileddirecttothebuyersimmediatelyaftershipmentrequired.ToindicateSHIPPINGMARKS:ITC(LTDSBonalldocuments.INSTRUCTIONSTONEGOTIATINGBANKTheDraftsanddocumentsaretobeforwardedtousbytwoconsecutiveregisteredairmails/CourierService.InreimbursementpleasedrawatsightonourHeadOfficeUSDa/cwithBANKOFCALIFORNIAINTERNATIONALTWOWORLDTRADECENTRESUITE1418NEWYORKNY10048Weherebyengagewithdrawersand/orbonafideholdersthatdraftsdrawnandnegotiatedinconformitywiththetermsofthiscreditwillbedulyhonouredonpresentationandthatdraftsacceptedwithinthetermsofthiscreditwillbedulyhonouredatmaturity.Theamountofeachdraftnegotiatedmustbeendorsedonthereverseofthiscreditbythenegotiatingbank.YoursfaithfullyForPRIVATEBERHAD(Signatures全套審單練習(xí)一之匯票DrawnunderPRIVATEBANKBERHADL/CNo.00406100100datedAUG.23,2000Payablewithinterest@%perannumNO.913GH004ExchangeforUSD9,975.00Export-City,Export-CountryDEC.15,2000AtsightofthisFIRSTofExchange(SecondofexchangebeingunpaidPaytotheorderofXXXBANKthesumofU.S.DOLLARSNINETHOUSANDNINEHUNDREDSEVENTYFIVEONLY.ZHIJIANGTOOLTRADINGCORP.ToPRIVATEBANKBERHADMELAKA江川全套審單練習(xí)一之受益人證明ZhijiangToolTradingCorp.111XXXRoad，Hangzhou,ChinaOURREF.913GH004CERTIFICATEDATEDEC.15,2000WECERTIFYTHATONESETOFNON-NEGOTIABLECOPIESOFSHIPPINGDOCUMENTSHASBEENAIRMAILEDDIREDTTOTHEBUYERSIMMEDIATELYAFTRSHIPMENTL/CNO.00406100100SHIPPINGMARKS:ITC(LTDZHIJIANGTOOLTRADINGCORP江川全套審單練習(xí)一之發(fā)票ZhijiangToolTradingCorp.111XXXRoad，Hangzhou,ChinaNo.913GH004INVOICEDateDEC.6,2000L/CNo00406100100To:ImportersTradingCompanyLtd.,BB111,TamanMelakaBaruBatuBerendam,75350MelakaMarks&NumbersQuantitiesandDescriptionsUnitPriceAmountITC(LTDSBGARDENTOOLG5232,000sets40CTNSPADLOCKBP25500DZS10CASESBP30500DZS10CASESBP40300DZS12CASESBP45300DZS12CASESBP60300DZS30CASES-------------------------------------------2000SETS40CTNS1900DZS74CASES---------------------114PACKAGESASPERSALESCONFIRMATIONNO.93TTC336DATEDApril,2000ZHIJIANGTOOLTRADINGCORP江川PERSET/DZUSDCIFPORTKLANGUSD----------全套審單練習(xí)一之產(chǎn)地證ORIGINALZHIJIANGTOOLTRADINGCORP.CertificateNo.970507009CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.ConsigneeIMPORTERSTRADINGCOMPANYLTD.,BB111,TAMANMELAKABARU,BATUBERENDAM,75350MELAKA3.MeansoftransportandrouteBYSEAFROMSHANGHAITOPORTKLANG5.forcertifyingauthorityuseonly4.Country/regionofdestinationPORTKLANG6.MarksandnumbersITC(LTDSB7.Numberandkindofpackagesdescriptionofgoods(40FORTYCTNS&(74SEVENTYFOURCASESOFCARDENTOOL&PADLOCK**************************************G.W.2.85MTN.W.10.Numberanddateofinvoices913GH004DEC.6,200011.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthePeople’sRepublicofChina.之江工具貿(mào)易公司ZHIJIANGTOOLTRADINGCORP.江川HANGZHOUDEC.11,2000……….Placeanddate,signatureandstampofauthorizedsignatory12.CertificationItisherebycertifiedthatthedeclarationbytheexporteriscorrect.(當(dāng)?shù)刭Q(mào)促會(huì)蓋章江一HANGZHOUDEC.9,2000…………….Placeanddate,signatureandstampofcertifyingauthority全套審單練習(xí)一之裝箱單ZhijiangToolTradingCorp.111XXXRoad，Hangzhou,ChinaPACKINGLIST/WEIGHTNOTEDateDEC.6,2000MarksDescriptions/Art.Nos./PackagesPackingSpecificationAsPerInvoiceNo.913GH004GARDENTOOLG5232,000sets40CTNSPADLOCKBP25500DZS10CASESBP30500DZS10CASESBP40300DZS12CASESBP45300DZS12CASESBP60300DZS30CASES-------------------------------------------2000SETS40CTS1900DZS74CASES---------------------114PACKAGESSHIPPINGMARKS:ITC(LTDSBZHIJIANGTOOLTRADINGCORP江川PACKEDINCTNS&CASES50SETS/CTN50DZS/CASE50DZS/CASE25DZS/CASE25DZS/CASE10DZS/CASE全套審單練習(xí)一之保險(xiǎn)單XXXInsuranceCompanyHeadOffice:(PlaceEstablishedin(DateInvoiceNo.913GH004INSURANCEPOLICYThisPolicyofinsurancewitnessesthattheXXXInsuranceCompany(hereinaftercalled“TheCompany”attherequestofZHIJIANGTOOLTRADINGCORP(hereinaftercalledthe“Insured”andinconsiderationoftheagreedpremiumpayingtotheCompanybytheinsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.Marks&No(sQuantityDescriptionofGoodsAmountInsuredASPERINVOICENO.913GH00440CARTONS74CASESGARDENTOOLPADLOCKTotalAmountInsured:U.S.DOLLARSTENTHOUSANDNINEHUNDREDANDSEVENTYTWOAND50%ONLYPremiumASARRANGEDRateASARRANGEDPerconveyanceS.S.GUHENGV.0007SlgonorabtASPERB/LFromSHANGHAItoPORTKLANGANDTHENCETOMELAKAConditions:COVERINGMARINERISKSAANDWARRISKSINCL.W/W.ASPERICC(AANDIWC(C1/1/1982.INCL.STRIKESRISKS.IFGOODSARESUBJECTTOTRANSHIPMENT,RISKSOFTRANSHIPMENTISINCLUDED.INSURANCETOBECOVEREDFROMPLACEOFORIGINUPTOBUYR’SWAREHOUSEINMELAKAClaims,ifany,arepayableonsurrenderofthisPolicytogetherwithotherrelevantdocuments.IntheeventofaccidentwherebylossordamagemayresultinaclaimunderthisPolicyimmediatenoticeapplyingforsurveymustbegiventotheCompany’sAgentasmentionedhereunder:XXXINSURANCECO.XXXPROVINCIALBRANCHClaimpayableatMELAKAINUSDDATE15DEC.2000(SIGNATUREAddress全套審單練習(xí)一之提單XXXSHIPPINGCOMPANYBILLOFLADINGShipperZHIJIANGTOOLTRADINGCORP.ConsigneeTOORDEROFPRIVATEBANKBERHADNotifyParty/AddressIMPORTERSTRADINGCOMPANYLTD.,BB111,TAMANMELAKABARU,BATUBERENDAM,75350MELAKAPlaceofReceiptPlaceofDeliveryVesselandVoy.NoGUHENGV.0007NumberoforiginalBs/LTHREEPortofLoadingSHANGHAIPortofDischargePORTKLANGMarks&NosNumberandkindofpackages;descriptionofgoodsGrossweightkosMeasurementm3ITC(LTDSB40CTNSGARDENTOOL74CASESPADLOCK114PACKAGESParticularsFurnishedbyMerchantsTOTALPACKAGES(INWORDSSAYONEHUNDREDFOURTEENPACKAGESONLYFreightandchargesFREIGHTPREPAIDShippedonboardthevesselnamedaboveinapparentgoodorderandcondition(unlessotherwiseindicatedthegoodsorpackagesspecifiedhereinandtobedischargedattheabovementionedpartofdischargeorasneartheretoasthevesselmaysafelygetandbealwaysafloat.Theweight,measure,marks,numbers,quality,contentsandvalue,beingparticularsfurnishedbytheShipper,arenotcheckedbytheCarrieronloading.TheShipper,ConsigneeandtheHolderofthisBillofLadingherebyexpresslyacceptandagreetoallprinted,writtenorstampedprovisions,exceptionsandconditionsoftheBillofLading,includingthoseonthebackhereof.Inwitnesswhereof,theCarrierorhisAgentshassignedBillsofLadingallofthistenoranddate,oneofwhichbeingaccomplished,theotherstostandvoid.ShippersarerequestedtonoteparticularlytheexceptionsandconditionsofthisBillofLadingwithreferencetothevalidityoftheinsuranceupontheirgoodsPlaceanddateofissueSHANGHAI15DEC.2000SignedfortheCarrier海義ASAGENT(S全套審單練習(xí)二之信用證（第1頁(yè)）BabibBankLimitedIrrevocabledocumentaryDEIRABRANCH,P.O.BOX888,DUBAI,U.A.E.CreditNo.BBL/70000DECEMBER12,2000MessrsGUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/FGUANGDONGFUZHUANGMANSION,NO.188XXXROAD,GUANGZHOU,CHINATransmittedthroughXXXBANK,GUANGDONGBRANCHGUANGZHOU,CHINA.Whoareauthorizedtonegotiateyourdrafts.Theirchargesonbeneficiary’sACCOUNTincludingreimbursingbank’schargesDearsirs,AttherequestofMessrsAL–XXXTRADINGEST.,P.O.BOXNO:1688,DUBAI(UAEWeherebyestablishourirrevocableletterofcreditinyourfavorfortheamountofUSD15,750.00C&F(USDOLLARFIFTEENTHOUSANDSEVENHUNDREDANDFIFTYONLY…………C&Favailablebyyourmanuallysigneddraftsonusat90DAYSsightforfullinvoicevalueofshipment(spurportingtobe300DOZ.MEN’S2PCSSET.ALLOTHERDETAILSASPERINDENTNO.HY-1688OFM/S.HAIDAROUSTRADINGCOMPANY,P.O.BOX:2688,DUBAI(UAEaccompaniedbythefollowingdocumentsmarkedx:[x]YoursignedoriginalinvoicesinoctuplicatecertifyingmerchandisetobeofCHINESEorigin.[x]Fullset(comprisingnotlessthanfiveofclean“shippedonboard”oceanbillsofladingdrawnorendorsedtotheorderofBabibBankLimited,DeiraBr,Dubaishowingfreightprepaidandmarkednotifyopeners.“OnBoard”notationshouldnotbelaterthanthelastdateofshipmentasmentionedintheletterofcredit.[x]InsurancecoveredbyOpeners.AllshipmentsunderthisCreditmustbeadvisedbyyouimmediatelyaftershipmentdirecttoM/SAL-BUHAIRANATIONALINSURANCECO.,P.O.BOX1619,DUBAI.FAX:275973andtotheopeners,referringtocovernoteNo.D/MR/OP/166/88givingfulldetailsofshipments,copiesofsuchshipmentadvicesmustaccompanythedocuments.Shortform/Blankback/Non-negotiablesea-waybillsofladingnotacceptable.InvoicesexceedingthiscreditamountnotacceptablePartialshipments:ALLOWEDtransshipments:ALLOWEDShipment(sformCHINAtoDUBAI(PORTRASHIDbyvesselInthecountryofthebeneficiary.ShippingMarks:ALMGHYAN/1688/DUBAIOtherTermsandConditions:asperattachedsheetwhichformsanintegralpartofthisletterofCredit.Draftsmustbemarked“DrawnunderBabibBankLimited.DeiraBr.,DubaiCreditNo:BBL/70000”AndamountsthereofendorsedonthisLetterofCreditbyNegotiatingBank全套審單練習(xí)二之信用證（第2頁(yè)）BabibBankLimitedIrrevocabledocumentaryDEIRABRANCH,P.O.BOX888,DUBAI,U.A.E.CreditNo.BBL/70000ThissheetisanintegralpartofourCreditNoBBL/70000ADDITIONALCONDITIONSKindlycomplywithfollowinginstructions:1DetailedPackinglistrequiredinquadruplicate.2DiscrepantdocumentsmustnotbenegotiatedwithoutpriorapprovalofL/Copeningbank.3AlldocumentstoshowourL/Cnumber.4AlldocumentsrequiredfornegotiationaretobemadeoutinEnglish.5Yourmanuallysigneddraftsdrawnonimportersat90DAYSSIGHTforfullinvoicevalueofshipmentmustalsoaccompanythedocuments.6Aseparatecertificatefromtheshippingcompanyoritsagenttostatethefollowing:TOWHOMITMAYCONCERNWECERTIFYTHATTHESHIPISALLOWEDBYARABAUTHORITIESTOCALLATARABIANPORTSANDISNOTSCHEDULEDTOCALLATANYISRAELIPORTSDURINGITSTRIPTOARABIANCOUNTRIES.7Certificateoforiginshowingfullname&addressofthemanufacturer&certifyingthatthemerchandiseisofCHINESEorigindulycertifiedbyChinaCouncilforPromotionofInternationalTradeisrequired.8Invoicetoshowadeductionof3%beingdiscounttoOpeners.9Onesetofnon-negotiableshippingdocumentsandshipmentssample(sshouldbesentdirectlytoopenersbyregisteredairmailandtherelativepostalreceiptshouldaccompanywiththeoriginalsetofdocuments.10BillofladingtoshowtheName,AddressandTelephone,FaxnumberoftheCarryingVessel’sAgentsatPortofDischarge.11B/Lshowing“SHIPPER’SLOAD&COUNT”notacceptable.1213Certificateoforiginmustshowopenersasconsignee.全套審單練習(xí)二之匯票DrawnunderBABIBBANKLTD.,DEIRABRANCH,DUBAIL/CNo.BBL/70000datedDEC.12,2000Payablewithinterest@%perannumNO.ExchangeforUSD15,750.00Guangzhou,ChinaMARCH3,2001AtsightofthisFIRSTofExchange(SecondofexchangebeingunpaidPaytotheorderofXXXBANKthesumofUSDOLLARSFIFTEENTHOUSANDSEVENHUNDREDANDFIFTYONLY.GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.ToBABIBBANKLTD.,DEIRABRANCHP.O.BOX888,DUBAI,U.A.E王東印全套審單練習(xí)二之黑名單證明CERTIFICATEDATE:24FEB2001B/LNOESLY12-123VESSEL’SNAME:MAMAHAV.40WD08TO:AL–XXXTRADINGEST.,DUBAI(UAEWECERTIFYTHATTHESHIPISALLOWEDBYARABAUTHORITIESTOCALLATARABIANPORTSANDISNOTSCHEDULEDTOCALLATANYISRAELIPORTSDURINGITSTRIPTOARABIANCOUNTRIES.L/CNO.BBL/70000FORP&OCONTAINERS蕭遙全套審單練習(xí)二之發(fā)票GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/FGUANGDONGFUZHUANGMANSION,NO.188XXXROAD,GUANGZHOU,CHINANo210917GTTINVOICEDateFEB.,17,2001L/CBBL/70000FromGUANGZHOU,CHINAToDUBAI(PORTRASHIDMarks&NosQuantitiesandDescriptionsAmountALMGHYAN/1688/DUBAIMEN’S2PCSSETARTNO:3124A.HDS–400AB.HDS–426AB.ALLOTHERDETAILSASPERINDENTNO.HY-1688OFM/S.HAIDAROUSTRADINGCOMPANY,P.O.BOX:2688,DUBAI(UAE.WECERTIFYTHATMERCHANDISEISOFCHINESEORIGIN.GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.王東C&FDUBAI(PORTRASHID全套審單練習(xí)二之提單BillofLadingforCombinedTransportshipmentorPorttoPortshipmentShipperGUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.B/LNo.ESLY12--123P&OContainersConsigneeTOTHEORDEROFBABIBBANKLIMITED,DEIRABRANCH,P.O.BOX888,DUBAI,U.A.E.NotifyParty/AddressAL–XXXTRADINGEST.,P.O.BOXNO:1688,DUBAI(UAEPlaceofReceiptVesselandVoy.No.MAMAHAV.40WD08PlaceofDeliveryPortofLoadingGUANGZHOUCHINAPortofDischargeDUBAI(PORTRASHIDMarksandNos;ContainerNo.:NumberandkindofPackages;descriptionofGoodsGrossWeight(kgMeasurement(m375CTNSKGSM3MEN’S2PCSSET2100.009.26ALMGHYAN/1688/DUBAIL/CNO.BBL/70000TOTAL:SEVENTYFIVECTNSONLYCONTAINERNO.:POCU0625073SHIPPER’SLOADANDCOUNTAboveparticularsasdeclaredbyShipper,butnotacknowledgedbytheCarrier(seeclause11ReceivedbytheCarrierfromtheShipperinapparentgoodorderandcondition(unlessotherwisenotedhereinthetotalnumberorquantityofContainersorotherpackagesofunitsindicatedintheboxaboveforCarriagesubjecttoallthetermsandconditionshereof(INCLUDINGTHETERMSANDCONDITIONSONTHEREVERSEHEREOFANDTHETERMSANDCONITIONSOFTHECARRIER’SAPPLICABLETARIFFfromthePlaceofReceiptorthePortofLoading,whicheverisapplicable,tothePortofDischargeorthePlaceofDelivery,whicheverisapplicable.BeforetheCarrierarrangesdeliveryoftheGoodsoneoriginalBillofLading,dulyendorsed,mustbesurrenderedbytheMerchanttotheCarrieratthePortofDischargeoratsomeotherlocationacceptabletotheCarrier.InacceptingthisBillofLadingtheMerchantexpresslyacceptsandagreestoallitstermsandconditionswhetherprinted,stampedorwritten,orotherwiseincorporated,notwithstandingthenonsigningoftheBillofLadingbytheMerchant.FreightandCharges(indicatewhetherprepaidorcollectFREIGHTPREPAIDPlaceandDateofIssueGUANGZHOU24FEB2001NumberofOriginalBillsofLadingTHREEINWITNESSofthecontracthereincontainedthenumberoforiginalsstatedoppositehasbeenissued,oneofwhichbeingaccomplishedtheother(stobevoid.SINOTRANSGUANGDONGCO.陸一CARRIER:P&OCONTAINERSLTD.ORIGINALSHIPPEDONBOARDDATE:24FEB2001P&OCLB/L23/92全套審單練習(xí)二之裝船通知書(shū)1GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/FGUANGDONGFUZHUANGMANSION,NO.188XXXROAD,GUANGZHOU,CHINADATE:FEB.25,2001L/CNO.BBL/70000INV.NO.210917GTTTO:M/SAL-BUHAIRANATIONALINSURANCECO.P.O.BOX1619,DUBAIFAX:275973MEN’S2PCSSETSHIPMENTADVICE回答曰：“二十萬(wàn)?！睏壖舱f(shuō)：“不要擔(dān)憂。命令廂官除官舍神祠之外，動(dòng)員居民每家獻(xiàn)出溝檐瓦二十塊，沒(méi)有二天都齊備了，僚屬都很嘆服。軍隊(duì)建成，雄鎮(zhèn)一方，是江上各部隊(duì)中最好的。G當(dāng)時(shí)江西一帶發(fā)生嚴(yán)重饑荒，皇帝命令棄疾督辦賑災(zāi)工作。剛一到災(zāi)區(qū)，棄疾就在通衢大道張榜說(shuō)：Y囤積糧食的流配，強(qiáng)買(mǎi)糧食的殺頭?！苯又铝钊砍龉业墓馘X(qián)銀器，號(hào)召吏民分別推舉有實(shí)際才能的人，根據(jù)自己的情況借貸錢(qián)物，等到他們領(lǐng)命運(yùn)回糴來(lái)的糧食，不取利息，約定月底到城下銷售。于是運(yùn)糧的船只接連來(lái)到，糧價(jià)自行降低，百姓賴此得以度過(guò)饑荒。當(dāng)時(shí)信州太守謝源明乞求撥米救助，部屬都不答應(yīng)，棄疾說(shuō)：“都是一樣的老百姓，而且都是皇上的子民。”就拿米舟十分之三撥給了信州?；实奂蚊氵@件事，給棄疾進(jìn)一級(jí)俸祿。又因?yàn)橹G官?gòu)椲纴G掉了職務(wù)。GUDONGEXTILESIMP.14．（1TRADINGCOMPANYLTD.）全詩(shī)借景抒情，寓情于景。將惆悵之情寓于具體的景物描寫(xiě)之中，借“鳥(niǎo)”“流水”寫(xiě)分別之痛，“白云”寫(xiě)相隔之遠(yuǎn)，“明月”寫(xiě)相思之苦，“春草”寫(xiě)思念之深。借助生動(dòng)可感的景物，將感情表達(dá)得含蓄而濃烈。王17．（示例）（1）秋很謙卑，它總是喧鬧的夏后靜靜到來(lái)，可它卻奉獻(xiàn)了果實(shí)，帶來(lái)了收獲。18．全套審單練習(xí)二之裝船通知書(shū)19．（1GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/F20．（1）在形式和內(nèi)容方面，只注重外表的奢華而忽視了內(nèi)容的樸實(shí)。MANSION（2）在藝術(shù)道德方面，沒(méi)有維持基本公共道德底線。8（3）在暴力敘事方面，不同程度地帶有渲染暴力、美化暴力的傾向。,GUANGZHOU,DATE:FEB.25,200123．參閱2008TO:M/SAL–XXXTRADINGEST.,P.O.BOXNO:1688,DUBAI(UAEFAXNO.254321MEN’S2PCSSETSHIPMENTADVICEREFERRINGTOCOVERNOTENO.D/MR/OP/166/88B/LNO.ESLY12–123VESSELSNAME:MAMAHAV.40WD08ETD:24/02/2001SHIPPINGMARKS:ALMGHYAN/1688/DUBAIGUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.王東全套審單練習(xí)二之裝箱單GUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/FGUANGDONGFUZHUANGMANSION,NO.188XXXROAD,GUANGZHOU,CHINAPACKINGLISTINVOICENO.210917GTTL/CNO.BBL/70000DATEFEB.,17,2001MEN’SPCSSETARTNO:3124AC/N.COLORSIZE:26----------------------------1–25GREEN100DOZ4DOZ/CTNARTNO:HDS–400ABC/N.COLORSIZE:46----------------------------26–50PURPLE100DOZ4DOZ/CTNARTNO:HDS–426ABC/N.COLORSIZE:46----------------------------51–75BLUE100DOZ4DOZ/CTNTOTAL:300DOZ––75CTNSGROSSWEIGHT:2550KGSNETWEIGHT:2100KGS3SHIPPINGMARK----------------------------ALMGHYAN/1688/DUBAIGUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.王東全套審單練習(xí)二之產(chǎn)地證ORIGINALGUDONGTEXTILESIMP.&EXP.TRADINGCOMPANYLTD.7/FGUANGDONGFUZHUANGMANSI