成都理工國際結(jié)算實(shí)驗(yàn)練習(xí)(答案)

一、根據(jù)合同審核信用證以下是受益人根據(jù)合同規(guī)定審核來證的實(shí)務(wù)操作，先看合同，然后根據(jù)合同內(nèi)容審核信用證中與合同不相符的地方。買賣合同上海茂林貿(mào)易有限公司SHANGHAIMAOLINTRADECO.,LTD.No.97MaomingNanRoad,銷售合同SALECONTRACTTo:EASTERNTRADINGCOMPANYContractNo.:SH2008X82681WORDFORDSTREET,Date:26AUG.,2008LONDONUNITEDKINGDOMThissalescontractismadebetweenthesellersandbuyerswherebytheselleragreetosellandthebuyersagreetobuytheundermentionedgoodsaccordingtothetermsandconditionsstipulatedbelow：DescriptionofGoodsQuantityUnitPriceAmountWOOLLENBLANKETSCIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005%MOREORLESSAMOUNTANDQUANTITYAREALLOWED.TotalamountinwordsSAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY.Packing24PcinoneCtn,totalpackedin80Ctns.DeliverySeafreightfromShanghaitoLondonallowingpartialshipmentsandtransshipmentShippingMarkEASTERN/2008X826/LONDON/NO.1-80TimeofShipmentOnorbefore15Oct.,2008TermsofPaymenty100pctirrevocablelettercreditinfavouroftheSellertobeavailablebydarftssighttoopenandtoreachthesellerbefore05Sep.,2008andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidtimeoftheshipment.TheL/Cmustmentionthiscontractnumber.AllbankingchargesoutsideU.KareforA/Cofthebeneficiary.InsuranceTobeeffectedbythesellersfor110pctoftheinvoicevaluecoveringallrisksandwarriskofInstituteCargoClause(A)Documentsrequired1．Signedinvoiceintriplicate2．FullsetcleanonboardBillofLadingmadeouttoorderblankendorsednotifythebuyer3．Insurancepolicyinduplicate4．Packinglistintriplicate5．CertificateofOrigininduplicateissuedbyarelevantauthorityTheSellerTheBuyerShanghaiMaolinTradeCo.,Ltd.EasternTradingCompany張三WhuitBrown簽署Signature進(jìn)口國開來的信用證：ISSUINGBANK:UNITEDGREATKINGDOMBANKLTD,LONDONCREDITNUMBER:LOD88095DATEOFISSUE:2008.09.01EXPIRYDATEANDPLACE:DATE2008.10.20PLACEU.K.APPLICANT:EASTERNTRADINGCOMPANY81WORDFORDSTREET,LONDONUNITEDKINGDOMBENEFICIARY:SHANGHAIMAOLINTRADECORP.NO.97MAOMINGNANROADSHANGHAIP.R.OFCHINAAMOUNT:USD32040.00(SAYU.S.DOLLARSTHIRTYTWOTHOUSANDANDFORTYONLY)THECREDITISAVAILABLEWITHANYBANKBYNEGOTIATIONDRAFTSAT30DAYSAFTERSIGHTFORFULLINVOICEVALUEDRAWNONUSPARTIALSHIPMENT:NOTALLOWEDTRANSHIPMENT:ALLOWEDPORTOFLOADING:SHANGHAPORTOFDISCHARGE:LONDONLATESTSHIPMENTDATE:2008.10.15DESCRIPTIONOFGOODS:WOOLLENBLANKETS,CIFLONDONART.NO.H666600PCS@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.00/PCUSD12960.00TOTAL:1920PCSUSD32040.00ASPERCONTRACTNO.SH2008X806DOCUMENTSREQUIRED:*SIGNEDCOMMERCIALINVOICEINTRIPLICATE*PACKINGLISTINTRIPLICATE*FULLSETOFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDNOTIFYAPPLICANT*GSPFORMACERTIFYINGTHATTHEGOODSAREOFCHINESEORIGINISSUEDBYCOMPETENTAUTHORITIES*INSURANCEPOLICY/CERTIFICATECOVERINGALLRISKSINCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATLONDONFORATLEAST110PCTOFCIFVALUEASPERINSTITUTECARGOCLAUSE(A)*SHIPPINGADVICESMUSTBESENTTOAPPLICANTWITHINIMMEDIATELYAFTERSHIPMENTADVISINGTHEINVOICEVALUE,NUMBEROFPACKAGES,GROSSANDNETWEIGHT,VESSELNAME,BILLOFLADINGNO.ANDDATE,CONTRACTNO.SHOWINGSHIPPINGMARKAS：EASTERN2008X826LONDONNO.1-80PRESENTATIONPERIOD:10DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION:WITHOUTINSTRUCTIONS:THISCREDITISSUBJECTTOUNIFORMCUSTOMSAPRACTICEFORDOCUMENTARYCREDITICCNO.600.THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOUSINTWOCONSECUTIVELOTS.UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.經(jīng)審核，信用證存在以下問題：1．合同規(guī)定信用證有效期為裝運(yùn)日后15天，即2008年10月2．根據(jù)合同信用證的到期地點(diǎn)不應(yīng)在英國，而應(yīng)在中國。3．受益人名稱與合同有差異，名稱應(yīng)為“CO.”，而不是“CORP.”。4．信用證金額大小寫都有誤，應(yīng)是32400美元，SAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY。5．根據(jù)合同中匯票期限應(yīng)為即期，而信用證錯(cuò)為見票后30天遠(yuǎn)期。6．根據(jù)合同，可以分批裝運(yùn)，信用證錯(cuò)為不可以分批。7．根據(jù)合同，貨號(hào)HE21的單價(jià)是USD18.50/PC，信用證錯(cuò)為USD18.00/PCS。8．貨物描述中的總金額應(yīng)該是USD32400.00，信用證錯(cuò)為USD32040.00。9．貨物描述中的合同號(hào)錯(cuò)為SH2008X806。10.貨物描述中海運(yùn)提單應(yīng)該為空白背書“blankendorsed”。11．根據(jù)合同，保險(xiǎn)險(xiǎn)別是一切險(xiǎn)和戰(zhàn)爭險(xiǎn)，信用證錯(cuò)為一切險(xiǎn)。12．合同上的交單期為提單后15天，而信用證錯(cuò)為10天。13．信用證金額、數(shù)量前面都沒有5%的增減幅度，而合同中規(guī)定金額和數(shù)量允許的5%溢短裝幅度。二、根據(jù)合同填寫開證申請書根據(jù)合同資料用英文繕制進(jìn)口開證申請書合同資料：買方：DAFATRADINGCO.NO.200NANFANGROADHANGHZOUCHINA大發(fā)貿(mào)易公司中國杭州南方路200號(hào)電話方：ABCIMP.ANDEXP.INC.NO.396GIANTSTREETSANFRANCISCOUSA品名：ENERGYSAVINGELECTRONICLAMPARTNO.FCL-22,22W,1,040PCS,UNITPRICEUSD3.50ARTNO.FCL-32,32W,1,040PCS,UNITPRICEUSD5.50總金額：9360.00美元包裝：40個(gè)一紙箱，牢固出口紙箱裝運(yùn)：2008年裝運(yùn)港：舊金山目的港：上海貿(mào)易術(shù)語：CIF上海支付：不可撤銷即期跟單信用證最遲開證日期：2008年8月10日信用證到期時(shí)間地點(diǎn)：2008年10月15日在美國到期允許金額與數(shù)量各有5%的增減幅度保險(xiǎn)：按發(fā)票金額加一成投保一切險(xiǎn)和戰(zhàn)爭險(xiǎn)單據(jù)條款：商業(yè)發(fā)票一式五份，注明信用證號(hào)碼和合同號(hào)裝箱單一式四份全套清潔以裝船正本提單，做成“憑指示”抬頭，空白背書，注明運(yùn)費(fèi)預(yù)付，通知開證申請人驗(yàn)檢疫機(jī)構(gòu)出具的品質(zhì)檢驗(yàn)證書兩份保險(xiǎn)單正本一式兩份，做空白背書合同號(hào)：DTE084956開戶行及賬號(hào)：中國銀行杭州分行，1357924680法人代表：盧華開證方式：電開IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTo:BANKOFCHINA,HANGZHOUBRANCHDate:09AUG2008Beneficiary(fullnameandaddress)L/CNo.ABCIMP.ANDEXP.INC.Ex-CardNo.NO.396GIANTSTREETContractNo.DTE084956SANFRANCISCODateandplaceofexpiryofthecreditU．S．A.2008-10-15INPartialshipmentTransshipment□Issuedbyairmail□allowed×notallowed□allowed×notallowed□WithbriefadvicebyteletransmissionLoadingonboard/dispatch/takinginchargeat/from□IssuedbyexpressdeliverySANFRANCISCOXIssuedbyteletransmission(whichshallbetheNotlatethan2008-9-30operativeinstrument)FortransportationtoAmount(bothinfiguresandwords)USD9360.00SHANGHAISAYU.S.DOLLARSNINETHOUSANDTHREEHUNDREDANDSIXTYONLYDescriptionofgoods:CreditavailablewithENERGYSAVINGELECTRONICLAMP□Bysightpayment□byacceptanceART.NOFCL-22,22W,1040PCUSD3.50/PC□bynegotiation□bydeferredpaymentatART.NOFCL-32,32W,1040PCUSD5.50/PCagainstthedocumentsdetailedhereinCIFSHANGHAI×andbeneficiary’sdraftsfor100%oftheinvoicevalueatSIGHTPacking:onBANKOFOFCHINA,HANGZHOUBRANCH40PCS/CTN,INSTRONGEXPORTCTNS□FOB□CFR×CIF□orothertermsDocumentsrequired:(markedwith×)1.(×)SignedCommercialinvoicein5copiesindicationL/CNo.andContractNo.2.(×)FullsetofcleanonboardoceanBillofLadingmadeoutTOORDERand(×)blankendorsed,marked“freight”()collect/(×)prepaidNotifyApplicant3.()AirWaybillshowing“freight()tocollect/()prepaid()indicatingfreightamount”andconsignedto4.()Wenormalissuedbyconsignedto5.(×)InsurancePolicy/Certificatein2copiesfor110%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering(×)OceanMarineTransportation/()AirTransportation/()OverLandtransportation(×)Allrisks,warrisk.6.(×)PackingListin4copiesindicationgrossandnetweightsforeachpackageandpackingconditionsascalledforbytheL/C.7.()CertificateofQuantity/Weightin___copiesissuedbyanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.8.(×)CertificateofQualityin2copiesissuedby()manufacturer/()publicrecognizedsurveyor/(×)bytheInspectionandquarantineorganization.9.()Beneficiary’sCertifiedcopyofcable/telexdispatchedtotheaccounteeswithin____hoursaftershipmentadvising()nameofvessel/()flightNo./()wagonNo.,date,quantity,weightandvalueofshipment.10.()Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.11.()ShippingCo’scertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.12.()Otherdocuments,ifany.AdditionalInstructions:1.()Allbankingchargesoutsideopeningbankareforbeneficiary’saccount.2.()Documentsmustbepresentedwithindaysafterthedateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.()Thirdpartyasshipperisnotacceptable.Shortform/BlankbackB/Lisnotacceptable.4.()Bothquantityandamount___%moreorlessareallowed.5.()PrepaidfreightdrawninexcessofL/Camountisacceptableagainstpresentationoforiginalchargesvoucherissuedby()ShippingCo/AirLine/orit’sagent.6.()Alldocumentstobeforwardedinonecover,unlessotherwisestatedabove7.()Otherterms,ifany.AccountNo.1357924680withBANKOFCHINA,HANGZHOUBR.(nameofbank)Transactedby:DAFATRADINGCO.盧華(Applicant:namesignatureofauthorizedperson)TelephoneNowithseal)三、根據(jù)信用證及相關(guān)資料制單信用證一FROM:REPUBLICNATIONALBANKOFMIAMI,MIAMI,TO:BANKOFCHINA,SUZHOUBRANCHFormofDoc.Credit*40A:IRREVOCABLEDoc.CreditNumber*20:NBM-08007678DateofIssue31C:0Expiry*31D:Date04/04/30PlaceCHINAApplicant*50:JAMESBROWN2116NW21STREETMIAMIFL.33142,U.S.A.Beneficiary*59:JIANGSUHAOYUETRADINGCO12HONGQIROADSUZHOUAmount*32B:CurrencyUSDAmount82800.00Pos./Neg.Tol.(%)39A:5/5Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat……42C:DRAFTSATSIGHTFORFULLINVOICEVALUEDrawee42A:REPUBLICNATIONALBANKOFMIAMINEWYORKPartialShipments43P:NOTALLOWEDPortofloading44E:SHANGHAIPortofdischarge44F:MIAMILatestDateofShip.44C:04/04/15Descript.ofGoods45A:FISHINGBOOTSART.NO.JB702,2640PAIRSUSD15.00PERPAIRART.NO.JB703,3600PAIRSUSD12.00PERPAIRPACKING:12PAIRSPERCARTONTRADETERMS:CFRMIAMIALLDETAILSAREASPERS/CNO08JB558Documentsrequired46A:+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDER,BLANKENDORSED,MARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT.+SIGNEDCOMMERCIALINVOICEINONEORIGINALANDTHREECOPIES+PACKINGLISTINONEORIGINALANDTHREECOPIES.+MANUALLYSIGNEDCERTIFICATEOFORIGININONEORIGINALANDONECOPY+CERTIFICATEOFQUALITYISSUEDBYTHEMANUFACTURERORTHEPRODUCERINONEORIGINALANDONECOPY.AdditionalCond.47A:1.AHANDINGFEEOFUSD80.00WILLBEDEDUCTEDIFDISCREPANCYDOCUMENTSPRESENTED.2.INSURANCETOBEEFFECTEDBYBUYER.3.ALLDOCUMENTSMUSTBEINENGLISH.4.ALLDOCUMENTSINDICATINGTHISL/CNUMBER.DetailsofCharges71B:ALLBANKINGCHARGESANDEXPENSESOUTSIDETHEISSUINGBANKISFORBENEFICIARY’SACCOUNT.PresentationPariod48:DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.相關(guān)資料：發(fā)票號(hào)碼：08HY34-95發(fā)票日期：200提單號(hào)碼：COS080410SHM提單日期：200船名：DONGFENGV.5615W裝箱：1×40’FCLCY/CY集裝箱號(hào)：TRIU3568032封號(hào)：199345-0，產(chǎn)地證號(hào)：JS/08/08HY8765產(chǎn)地證日期：200商品編號(hào)：4823.2900，海運(yùn)費(fèi)：USD3500.00生產(chǎn)廠家：吳江制靴廠凈重：22.00KGS/CTN毛重：24.50KGS/CTN尺碼：（58×46×40）CM/CTN議付銀行：中國銀行蘇州分行嘜頭：JBAS08JB558MIAMINO.1-520MADEINCHINA1．回答問題：請回答本信用證項(xiàng)下提單的SHIPPER、CONSIGNEE和NOTIFYPARTY各是誰？此信用證是否允許分批裝運(yùn)和轉(zhuǎn)運(yùn)？答：提單的SHIPPER是：JIANGSUHAOYUETRADINGCO，12HONGQIROAD，SUZHOU,CHINA提單的CONSIGNEE是：TOORDER提單的NOTIFYPARTY是：JAMESBROWNANDSONS,2116NW21STREET,MIAMIFL.33142,U.S.A.此信用證不允許分批裝運(yùn)，但允許轉(zhuǎn)運(yùn)。2．把發(fā)票填寫完整：江蘇好躍貿(mào)易公司JIANGSUHAOYUETRADINGCO12HONGQIROAD商業(yè)發(fā)票COMMERCIALINVOICEMessrs:(1)JANMESBROWNANDSONSInvoiceNo.:08HY34-952116NW21STREETInvoiceDate:31MAR.,2008MIAMIFL.CreditNo.:NBM-08007678CreditDate:08FEB.,2008TermsofPayment:(3)BYL/CExporter:(2)JIANGSUHAOYUETRADINGCOTransportdetails:(4)12HONGQIROADSEAFREIGHTSUZHOUFROMSHANGHAITOMIAMIMarks&NosDescriptionOfGoodsQuantityUnitPriceAmount(5)FISHINGBOOTS(6)CFRMIAMIJBAS08JB558ART.NO.(7)(8)(9MIAMIJB7022640PAIRS@USD15.00USD39600.00NO.1-520JB7033600PAIRS@USD12.00USD43200.00MADEINCHINATOTAL:6240PAIRSUSD82800.00SAYU.S.DOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.(10)ALLDETAILSAREASPERS/CNO.08JB558.TOTALPACKEDIN520CARTONS.TOTALGROSSWEIGHT:12740.00KGS.PACKING:12PAIRSPERCARTON.L/CNO.:NBM-08007678江蘇好躍貿(mào)易公司（章）JIANGSUHAOYUETRADINGCO張大虞（章）3．把裝箱單填寫完整：江蘇好躍貿(mào)易公司JIANGSUHAOYUETRADINGCO12HONGQIROAD裝箱單PACKINGLISTMessrs:(1)JANMESBROWNANDSONSInvoiceNo.:08HY34-952116NW21STREETInvoiceDate:31MAR.,2008MIAMIFL.Exporter:JIANGSUHAOYUETRADINGCOTransportdetails:12HONGQIROADSEAFREIGHTSUZHOUFROMSHANGHAITOMIAMI件號(hào)Ctn.Nos.件數(shù)Quantity貨名Descriptionofgoods凈重Netweight毛重Grossweight尺碼Measurement(3)FISHINGBOOTS(2)@22kgs@24.5kgs@(58*46*40)1-220220ctns2640pairs,4840.00kgs5390.00kgs23.478M221-520300ctns3600pairs,6600.00kgs7350.00kgs32.016M(4)520CTNS,6240PAIRS11440.00KGS12740.00KGS55.494MSAYFIVEHUNDREDTWENTYCARTONSONLY.(5)L/CNO.NBM08007678江蘇好躍貿(mào)易公司（章）JIANGSUHAOYUETRADINGCO張大虞（章）4．填寫產(chǎn)地證：1.Exporter:(1)CertificateNo.JS/08/08HY8765JIANGSUHAOYUETRADINGCO12HONGQIROADCERTIFICATEOFORIGINSUZHOUCHINAOF2.Consignee:(2)JAMESBROWNANDSONSTHEPEOPLE’SREPUBLICOFCHINA2116NW21STREETMIAMIFL.33142USA3.Meansoftransportandroute(3)5.ForcertifyingauthorityuseonlyFROMSHANGHAITOMIAMIU.BYVESSEL4.Country/regionofdestination(4)U.S.A.6.Marks&Nos.7.Numberandkindofpackages;Descriptionofgoods8.H.S.Code9.Quantity10.Numbersand(6)(7)DateofInvoice(5)FIVEHUNDREDANDTWENTY(520)4823.29006240PAIRS(8)JBASCARTONSOFFISHINGBOOTS08HY34-9508JB558L/CNO.NBM0800767831MAR.,2008MIAMI**********************NO.1-520MADEINCHINA11.Declarationbytheexporter12.CertificationTheundersignedherebydeclaresthattheabovedetailsandstate-Itisherebythatthedeclarationbytheexporteriscorrect.mentscorrect,thatallthegoodswereproducedinChinatheycomplywiththeRulesofOriginofthepeople’sRepublicof蘇州市蘇州市貿(mào)促會(huì)（商會(huì)）（章）China江蘇好躍貿(mào)易公司（章）JIANGSUHAOYUETRADINGCO袁媛（手簽）方芳（手簽）SUZHOU04APR.,2008SUZHOU07APR.,2008Placeanddate,signatureandstampofauthorizedsignatoryPlaceanddate,signatureandstampofcertifyingauthority5．把匯票填寫完整：憑(1)信用證第號(hào)DrawnunderREPUBLICNATIONALBANKOFMIAMI,MIAMI,L/CNo.(2)NBM-08007678日期Dated(3)08FEB.,2008支取Payablewithinterest@%perannum按年息付款號(hào)碼匯票金額中國蘇州年月日No.08HY34-95(4)USD82800.00SuzhouChina(5)15APR.2008見票日后（本匯票之副本未付）付交At(6)********sightofthisFIRSTofExchange(Secondofexchange金額beingunpaid)Paytotheorderof(7)BANKOFCHINA,SUZHOUBRANCHThesum(8)SAYU.S.DOLLARSEIGHTYTWOTHOUSANDEIGHTHUNDREDONLY.款已收訖Valuereceived此致To:江蘇好躍貿(mào)易公司（章）JIANGSUHAOYUETRADINGCO(9)REPUBLICNATIONALBANKOFMIAMI(10)張大虞（章）NEWYORK信用證二ISSUINGBANK:CYPRUSPOPULARBANKLTD,LARNAKAADVISINGBANK:BANKOFCHINA,SHANGHAIBRANCHSEQUENCEOFTOTAL*27:1/1FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:186/09/10014DATEOFISSUE31C:090105EXPIRY*31D:DATE090228PLACECHINAAPPLICANT*50:LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSBENEFICIARY*59:SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD27ZHONGSHANDONGYIROAD,SHANGHAIAMOUNT*32B:CURRENCYUSDAMOUNT8265.00POS./NEG.TOL.(%)39A:05/05AVAILABLEWITH/BY*41D:BANKOFCHINA,SHANGHAIBRANCHBYNEGOTIATIONDRAFTAT…42C:ATSIGHTFORFULLINVOICEVALUEDRAWEE*42D:LIKICY2NXXX*CYPRUSPOPULARBANKLTD*LARNAKAPARTIALSHIPMENT43P:ALLOWEDTRANSSHIPMENT43T:ALLOWEDPORTOFLOADING44E:SHANGHAIPORTOFDISCHARGE44F:LIMASSOLLATESTDATEOFSHIP.44C:090213DESCRIPT.OFGOODS45A:WOODENGARDENPRODUCTSASPERS/CNO08SGP1201CFRDOCUMENTSREQUIRED46A:+COMMERCIALINVOICEINQUADRUPLICATEALLSTAMPEDANDSIGNEDBYBENEFICIARYCERTIFYINGTHATTHEGOODSAREOFCHINESEORIGIN+FULLSETOFCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT+PACKINGLISTINTRIPLICATESHOWINGPACKINGDETAILSSUCHASCARTONNOANDCONTENTSOFEACHCARTON+CERTIFICATESTAMPEDANDSIGNEDBYBENEFICIARYSTATINGTHATTHEORIGIALINVOICEANDPACKINGLISTHAVEBEENDISPATCHEDTOTHEAPPLICANTBYCOURIERSERVISEONEDAYBEFORETHESHIPMENT+SHIPPINGADVICETOTHECYPRUSINSURANCECOMPANYONTHEFAXNO29125312SHOWINGTHEOPENPOLICYNO08-1203614ANDALLSHIPPINGDETAILSADDITIONALCOND.47A:+EACHPACKINGUNITBEARSANINDELIBLEMARKINDICATINGTHECOUNTRYOFORIGINOFTHEGOODSPACKINGLISTTOCERTIFYTHIS+INSURANCEISBEINGARRANGEDBYTHEBUYER.+AUSD80.00DISCREPANCYFEE,FORBENEFICIARY’SACCOUNT,WILLBEDEDUCTEDFROMTHEREIMBURSEMENTCLAIMFOREACHPRESENTATIONOFDISCREPANTDOCUMENTSUNDERTHISCREDIT+THISCREDITISSUBJECTTOTHEU.C.P.FORDOCUMENTARYCREDITS(2007REVISION)I.C.C.,PUB.NO600.DETAILSOFCHARGES71B:ALLBANKCHARGESOUTSIDECYPRUSAREFORTHEACCOUNTOFTHEBENEFICIARYPRESENTATIONPERIOD48:WITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49:WITHOUTINSTRUCTION78:ONRECEIPTOFDOCUMENTSCONFIRMINGTOTHETERMSOFTHISDOCUMENTARYCREDIT,WEUNDERTAKETOREIMBURSEYOUINTHECURRENCYOFTHECREDITINACCORDANCEWITHYOURINSTRUCTIONS,WHICHSHOULDINCLUDEYOURUIDNUMBERANDTHEABACODEOFTHERECEIVINGBANK相關(guān)資料：發(fā)票號(hào)碼：09SHGD3029發(fā)票日期：200提單號(hào)碼：SHYZ092234提單日期：200集裝箱號(hào)碼：FSCU3214999集裝箱封號(hào)：12953121x20’FCL,CY/CY船名：LTDIAMOND，木花架，WOODENFLOWERSTANDS,H.S.CODE:44219090.90,QUANTITY：350PCS,USD9.90/PC,2PCS/箱,共175箱。紙箱尺碼：66*22*48CM3,毛重：11KGS/箱,凈重：9KGS/箱。木花桶，：44219090.90,QUANTITY：600PCS，USD8.00/PC,4PCS/箱,共150箱。紙箱尺碼：42*42*45CM3,毛重：15KGS/箱,凈重：13KGS/箱。嘜頭：L.P.O.L.186/09/10014MADEINCHINANO.1-3251．回答問題請分別回答此信用證的開證日、最后裝運(yùn)日、有效期、到期地點(diǎn)和交單期。答：開證日：20最后裝運(yùn)日：20有效期：20到期地點(diǎn)：中國交單期：提單日期后十五天內(nèi)，但必須在信用證有效期內(nèi)。2．請將提單做完整。Shipper(2)B/LNo.:(1)SHYZ092234SHANGHAIGARDENPRODUCTS承運(yùn)人IMP.ANDEXP.CO.,LTD.Carrier27ZHONGSHANDONGYIROAD,SHANGHAICHINA德威集裝箱貨運(yùn)有限公司Consignee(3)DE-WELLCONTAINERSHIPPINGCO.LTD.TOORDEROFSHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.OCEANBILLOFLADING27ZHONGSHANDONGYIROAD,SHANGHAICHINAORIGINALNotifyparty(4)RECEIVEDinexternalapparentgoodorderandconditionLAIKIPERAGORAORPHANIDESLTD.,exceptasotherwisenoted.Thetotalnumberofpackagesor020STRATIGOUTIMAGIAAVE.,unitsstuffedinthecontainer.Thedescriptionofgoodsand6046,LARNAKA,theweightsshowninthisBillofLadingarefurnishedbytheCYPRUSmerchantsandwhichtheCarrierhasnoreasonablemeansofPre-carriagebyPortofloading(5)checkingandisnotapartofthisB/Lcontract.SHANGHAI(TermsofBillofLadingcontinuedonthebackhereof)OceanVesselVoy.No.(6)PortofPlaceofdeliveryNo.oforiginalB/LLTDIAMONDV.021WLIMASSOLTHREEMarksandNosContainer&SealNo.No&kindofpackagesDescriptionofgoodsGrossweightMeasurement(8)L.P.O.L.186/09/10014MADEINCHINANO.1-325325CTNSWOODENGARDENPRODUCTS4175.00KGS24.104CBM1X20'FCL,CY/CYCNO.:FSCU3214999SNO.:1295312TotalNo.ofcontaineroro-therpkgsorunits(inwords)(9)SAYTHREEHUNDREDANDTWENTYFIVECARTONSONLY.Fordeliveryofgoodspleaseapplyto:Freight&chargesABCShippingCompanyFREIGHTPREPAID208SanMardingLimassolTel:02-33669812Placeanddateofissue:SHANGHAI12FEB.,2009Signedby:LadenonBoardthevessel:DE-WELLCONTAINERSHIPPINGCO.LTD.Date:(10)12FEB.,2009By:DE-WELL程Ascarrier程佩芳3．請將匯票填寫完整？BILLOFEXCHANGE憑信用證第號(hào)Drawnunder(1)CYPRUSPOPULARBANKLTD,LARNAKAL/CNo.(2)186/09/10014日期Dated(3)05JAN.,2009支取Payablewithinterest@%perannum按年息付款號(hào)碼匯票金額中國上海年月日No.09SHGD3029(4)USD8265.00ShanghaiChina(5)16FEB.,2009見票日后（本匯票之副本未付）付交At(6)******sightofthisFIRSTofExchange(Secondofexchange金額beingunpaid)Paytotheorderof(7)BANKOFCHINA,SHANGHAIBRANCHThesum(8)SAYU.S.DOLLARSEIGHTTHOUSANDTWOHUNDREDANDSIXTYFIVEONLY款已收訖Valuereceived此致To:上海園林用品進(jìn)出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTDLIKICY2NXXXCYPRUSPOPULARBANKLTD法人（章）LARNAKA4．請將發(fā)票填寫完整。Issuer:SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27ZHONGSHANDONGYIROAD,SHANGHAICHINA上海園林用品進(jìn)出口有限公司SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27發(fā)票INVOICETo:（1）LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSNo.(2)09SHGD3029Date(3)02FEB.2009Transportdetails:(4)From:SHANGHAITo:LIMASSOLByVesselTermsofPayment(5)BYL/CL/CNo.(6)186/09/10014CountryofOriginCHINAMarks&NosDescriptionofGoodsQuantityUnitPriceAmount(7)WOODENGARDENPRODUCTSCFRL.P.O.L.(8)(9)(10)186/09/10014WOODENFLOWERSTANDS350PCS@USD9.90/PCUSD3465.00MADEINCHINANO.1-325WOODENFLOWERPOTS600PCS@USD8.00/PCUSD4800.00TOTAL：950PCSUSD8265.00SAYU.S.DOLLARSEIGHTTHOUSANDTWOHUNDREDANDSIXTYFIVEONLY.ASPERS/CNO08SGP1201TOTALPACKEDIN325CARTONS.GROSSWEIGHT:4175.00KGS.WEHEREBYCERTIFYTHATTHEGOODSAREOFCHINESEORIGIN.上海園林用品進(jìn)出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）5．請將裝箱單填寫完整。Issuer:(1)SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27ZHONGSHANDONGYIROAD,SHANGHAICHINA上海園林用品進(jìn)出口有限公司SHANGHAIGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27裝箱單PACKINGLISTTo:LAIKIPERAGORAORPHANIDESLTD.,020STRATIGOUTIMAGIAAVE.,6046,LARNAKA,CYPRUSNo.09SHGD3029Date09FEB.2009Transportdetails:From:SHANGHAIPORTTo:LMASSOLPORTMarks&NosNo&kindsofPkgsDescriptionofGoodsGrossWt.KilosNetWt.KilosMeasurement.M3(2)WOODENGARDENPRODUCTSL.P.O.L.186/09/10014WOODENFLOWERSTANDS(3)(4)(5)MADEINCHINA350PCS@11.00KGS@9.00KGS@(66*22*48)cm3NO.1-325175CTN,2PCS/CTN,1925.00KGS1575.00KGS12.197MWOOENFLOWERPOTS600PCS@15.00KGS@13.00KGS@(42*42*45)cm3150CTNS,4PCS/CTN,2250.00KGS1950.00KGS11.907M325CTNS950PCS4175.00KGS3525.00KGS24.104MSAYTHREEHUNDREDTWENTYFIVECARTONSONLY.EACHPACKINGUNITBEARSANINDELIBLEMARKINDICATINGTHECOUNTRYOFORIGINOFTHEGOODS.上海園林用品進(jìn)出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）6．請將裝船通知填寫完整。上海園林用品進(jìn)出口有限公司27裝船通知SHIPPINGADVICEDate:12FEB.,2009FaxNo.29125312To:CYPRUSINSURANCECOMPANYWEHEREBYSTATETHATTHEGOODSUNDERTHEOPENPOLICYNO.08-1203614HAVEBEENSHIPPED.THESHIPPINGDETAILSAREASFOLLOW:Descriptionofgoods:WOODENGARDENPRODUCTSCreditNo.186/09/10014Numberofpackage:325CARTONSQuantity:350PCSFLOWERSTANDSAND600PCSFLOWERPOTSGoodsvalue:USD8265.00Container&SealNo.FSCU3214999/1295312Portofloading:SHANGHAIPortofdischarge:LIMASSOLBillofLadingNo:SHYZ092234VesselName&Voy:LTDIAMONDV.021W上海園林用品進(jìn)出口有限公司(章)SHANGHAIGARDENPRODUCTSI/ECO.LTD法人（章）信用證三FormofDoc.Credit*40A:Doc.CreditNumber*20:LC0801-FTC-930DateofIssue31C:0Expiry*31D:Date08.Applicant*50:JAMESBROWNINC.NO.304FIMONTREALApplicantbank51D:THEROYALBANKOFCANADACOMMERCIALSERVICEMONTREALBeneficiary*59:HANGZHOUTRI-BEAUTYTRADECO.,LTD.NO.3HANGZHOUAmount*32B:CurrencyUSDAmount21,892.00Pos./Neg.Tol.(%)39A:5/5Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat······42C:DRAFTSAT30DAYSAFTERSIGHTFORFULLINVOICEVALUEDrawee42A:ROBOMCANA*THEROYALBANKOFCANADA*COMMERCIALSERVICE*MONTREALPartialShipments43P:ALLOWEDTransshipment43T:ALLOWEDPortofLoading44E:SHANGHAI/NINGPortofDischarge44F:MONTREALLatestDateofShip.44C:0Descript.ofGoods45A:HANDTOOLSFOBSHANGHAI/NINGBOPACKINGINSTRONGSEA-WORTHYCASESASPERPURCHASEORDERNOJBI08678DATED08Documentsrequired46A:+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFTHEISSUINGBANKANDMARKEDFREIGHTCOLLECTNOTIFYAPPLICANT+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+PACKINGLISTINTRIPLICATE+GSPCERTIFICATEOFORIGINFORMA+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFN/NSHIPPINGDOCUMENTSHASBEENSENTTOTHEAPPLICANTDIRECTLYIMMEDIATELYAFTERSHIPMENT+CERTIFICATEOFQUALITYISSUEDBYCIQAdditionalConditions.47A:1．INSURANCETOBEEFFECTEDBYBUYER2．TELEGRAPHICREIMBURSENMENTCLAIMPROHIBITED3．AMOUNTANDQNTY5PCTMOREORLESSALLOWEDAdvisedthrough57A:BANKOFCHINA,HANGZHOUBRANCHDetailsofCharges71B:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY相關(guān)資料：發(fā)票號(hào)碼：08HT1107發(fā)票日期：200提單號(hào)碼：GSOK50089提單日期：200船名：APLCROWNV.097E裝運(yùn)港：寧波港1×20’FCLCY/CY箱號(hào)：APLU156758，封號(hào)：853合同號(hào)：HTE080930產(chǎn)地證號(hào)碼：08NB38992貨物完全國產(chǎn)，不含進(jìn)口成分，產(chǎn)品具體名稱及包裝細(xì)節(jié)：(1)9PCSEXTRALONGKEYSET,G/W20KGS/CTN,N/W18KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1200SETS,USD1.76/SET；(2)8PCSDOUBLEOFFSETRINGSPANNER,G/W20KGS/CTN,N/W18KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1200SETS,USD3.10/SET；(3)12PCSDOUBLEOFFSETRINGSPANNER,G/W19KGS/CTN,N/W17KGS/CTN,PACKEDIN1CASEOF16SETSEACH,TOTAL800SETS,USD7.50/SET；(4)12PCSCOMBINATIONSPANNER,G/W19KGS/CTN,W/N17KGS/CTN,PACKEDIN1CASEOF16SETEACH,TOTAL1200SETS,USD3.55/SET；(5)10PCSCOMBINATIONSPANNER,G/W18KGS/CTN,N/W16KGS/CTN,PACKEDIN1CASEOF20SETSEACH,TOTAL1000SETS,USD5.80/SET。8件套和9件套外箱尺碼：60*30*40厘米，共計(jì)120木箱；10件套外箱尺碼：50*40*40厘米，共計(jì)50木箱；12件套外箱尺碼：60*40*40厘米，共計(jì)125木箱。議付銀行：中國銀行寧波分行嘜頭：JAMEJBI08678MONTREALNOS.1-2951．回答問題請寫出本信用證的匯票出票人、匯票受票人、托運(yùn)人、提單抬頭、提單被通知人，并寫出信用證號(hào)碼、信用證規(guī)定的最遲裝船期（非實(shí)際船期）及交單期。答：匯票出票人是：HANGZHOUTRI-BEAUTYTRADECO.,LTD.匯票受票人是：THEROYALBANKOFCANADA,COMMERCIALSERVICE,MONTREAL托運(yùn)人是：HANGZHOUTRI-BEAUTYTRADECO.,LTD.提單抬頭是：TOORDEROFTHEROYALBANKOFCANADA,MONTREAL提單被通知人是：JAMECANADA信用證號(hào)碼：LC0801-FTC-930信用證規(guī)定的最遲裝船期為：2008信用證的交單期為：2008年12月15日前。2．把匯票填寫完整憑信用證第號(hào)Drawnunder(1)THEROYALBANKOFCANADA,MONTREALL/CNo.(2)LC0801-FTC-930日期Dated(3)12OCT.,2008支取Payablewithinterest@%perannum按年息付款號(hào)碼匯票金額中國寧波年月日No.09SHGD3029(4)USD21892.00NingboChina(5)24NOV.,2008見票(6)日后（本匯票之副本未付）付交At30DAYSAFTERsightofthisFIRSTofExchange(Secondofexchange金額beingunpaid)Paytotheorderof(7)BANKOFCHINA,NINGBOBRANCHThesum(8)SAYU.S.DOLLARSTWENTYONETHOUSANDEIGHTHUNDREDANDNINETYTWOONLY款已收訖Valuereceived此致(10)To:(9)杭州三秀貿(mào)易有限公司(章)HANGZHOUTRI-BEAUTYTRADECO.LTDTHEROYALBANKOFCANADACOMMERCIALSERVICE王蕓（章）MONTREAL3．把裝箱單填寫完整Issuer:(1)杭州三秀貿(mào)易有限公司HANGZHOUTRI-BEAUTYTRADECO.,LTD.NO.381RENMINROADHANGZHOUTRI-BEAUTYHANGZHOUTRADECO.,LTD.To:(2)裝箱單JAMESBROWNINC.NO.304FILAMENTSTREETPACKINGLISTMONTREALNo.Date08TH110707NOV.,2008TransportDetails:NameofcommodityFrom:(3)NINGBOCHINA(5)HANDTOOLSTo:(4)MONTREALCANADAByVesselC/No.Pkgs.DescriptionQuantityG.WeightN.WeightMeasurement(6)(7)1-6060CASES9PCSSET1200SETS1200KGS1080KGS4.320CBM61-12060CASES8PCSRING1200SETS1200KGS1080KGS4.320CBMSPANNER121-17050CASES12PCSRING800SETS950KGS850KGS4.800CBMSPANNER171-24575CASES12PCSCOM.1200SETS1425KGS1275KGS7.200CBMSPANNER246-29550CASES10PCSCOM.1000SETS900KGS800KGS4.000CBMSPANNERTOTAL:295CASES5400SETS5675.00KGS5085.00KGS24.640CBMSAYTWOHUNDREDNINETYFIVECASESONLYShippingMarks:(8)JAMESJBI08678MONTREALNOS.1-295杭州三秀貿(mào)易有限公司(章)HANGZHOUTRI-BEAUTY