外贸单证实务与实训参考答案Word文档格式.docx
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外贸单证实务与实训参考答案Word文档格式.docx
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(一)单项选择题
1-5BCAAB6-10CCBBD
(二)多项选择题
1.BCD2.ABCD3.ABCD4.AB5.BCD
6.ABCD7.BCD8.ACD9.ACD10.ABC
(三)简答题:
项目二信用证释读与操作
任务一信用证释读
任务实训参考答案
一.知识巩固
1-5CCCDA6-10CBCDD
(二)案例分析
简电通知不是有效的信用证文件,需待对方开来有效的信用证文件方能参照发货。
二.能力实训
1.阅读并翻译该信用证
(略)
2.该证其他条件(AdditionalConditions)规定内容较多,请正确理解。
3.找出本证的交单截止日、交单地点、交单期。
本证有效期为2012年12月21日,交单地点在中国,交单期为装运日后21天
4.请找出表明本信用证为可转让信用证的相关条款。
项目40A表明信用证为不可撤销的可转让的信用证
项目47A第五条表明该信用证由交通银行转让
任务二审核与修改信用证
1-5CCDCA6-10AAABC
(三)案例分析
该信用证并未得到有效的修改。
有效的修改应以收到开证行开来的修改通知书为准,开证申请人单方面同意修改无效。
经过审核,发现该信用证存在以下不符点:
1.到期地点错误,应为受益人所在国到期。
2.开证申请人和受益人名称地址错误,互相颠倒。
3.金额和货币错误,应为41400.00美元
4.分批装运规定错误,应为不允许
5.转运规定错误,应为不允许
6.装运港规定错误,应为青岛
7.货物数量错误,第二种商品THERMOS的数量应为4400PCS
8.贸易术语规定错误,应为CFR,而非CIF
9.需要的单据中应删除保险单,CFR条件下卖方无需投保。
10.交单期限规定过短,应将2DAYS改为15DAYS.
任务三申请开证操作
(一)单项选择题:
1-5AADDB
(二)判断是非:
1-5√×
√√×
6-10×
√×
√√
填制开证申请书
IRREVOCABLEDOCUMENTARYCREDITAPPLICATION
TO:
BANKOFCHINADate:
APR1,2012
Beneficiary(fullnameandaddress)
HANTAISTEELCORP.
NO.203LIDIAHOTELOFFICE1546-49,DONG-GU,BUSAN,KOREA
L/CNo.
Ex-CardNo.
ContractNo.
Dateandplaceofexpiryofthecredit
NOTLATERTHANAUG15,2012INKOREA
Partialshipments
()Allowed
(×
)notallowed
Transshipment
()Issuebyairmail
()Withbriefadvicebyteletransmission
()Issuebyexpressdelivery
)Issuebyteletransmission(whichshallbetheoperativeinstrument)
Loadingonboard/dispatch/takinginchargeat/fromBUSAN,KOREA
NotlaterthanJULY15,2012
FortransportationtoXINGANG,TIANJIN
Amount(bothinfiguresandwords)
USD12600.00
SAYUSDOLLARSTWELVETHOUSANDSIXHUNDREDONLY.
Descriptionofgoods:
COLDROLLEDSTEELSHEETINCOIL
SPECIFICATIONS:
JISG3141SPCC-SD
SIZE:
0.70MM×
1200MM×
C;
QUANTITY:
60MT
USD210.00/MT
COUNTRYOFORIGINANDMANUFACTURERS:
REPUBLICOFKOREA,VICTORYFACTORY
Creditavailablewith
()bysightpayment
()byacceptance
)bynegotiation
()bydeferredpaymentat
againstthedocumentsdetailedherein
)andbeneficiary’sdraftfor100%oftheinvoicevalue
atSIGHT
on
ISSUINGBANK
)FOB()CFR()CIF()orotherterms
Documentrequired(markedwith)
1.(×
)SignedCommercialInvoicein3copiesindicationL/CNo.andContractNo.
2.(×
)FullsetofcleanonboardoceanBillsofLadingmadeoutTOORDERand(×
)blankendorsed,markedfreight(×
)tocollect/()prepaidandnotifyAPPLICANT
3.()AirWaybillsshowing“freight()tocollect/()prepaidindicatingfreightamount”andconsignedto.
4.(
)
Memorandum
issued
by
_________________
consigned
to
__________
5.()
Insurance
Policy
/
Certificate
in
1
copies
for
110
%
of
the
invoice
value
showing
claims
payable
China
currency
draft,
blank
endorsed,
covering
(
Ocean
Marine
Transportation
Air
Over
Land
Transportation/()
All
Risks,
War
Risks.
6.(×
Packing
List
in3copies
7.(
Quantity
Weight
2
an
independent
surveyor
at
loading
port,
indicating
actual
surveyed
quantity
weight
shipped
goods
as
well
packing
condition.
8.()
Quality
manufacturer
()
publicrecognized
)
9.(×
Beneficiary’s
certified
copy
FAX
dispatched
accountees
with
days
after
shipment
advising
name
vessel
date,
quantity,
and
shipment.
10.(
certifying
that
extra
documents
have
been
according
contract
terms.
11.(
Shipping
Co’s
attesting
carrying
is
chartered
or
booked
accountee
their
shipping
agents:
12.(×
)
Other
documents,
if
any:
CERTIFICATEOFORIGININTWOFOLDS.
Additional
instructions:
All
banking
charges
outside
opening
bank
are
beneficiary’s
account.
2.(×
Documents
must
be
presented
within
10
date
issuance
transport
but
validity
this
credit.
3.(
Third
party
shipper
not
acceptable.
Short
Form
Blank
Back
B/L
4.()
Both
amount
more
less
allowed.
5.(
prepaid
freight
drawn
excess
L/C
acceptable
against
presentation
original
voucher
Co.
line
its
agent.
6.(×
)All
forwarded
one
cover,
unless
otherwise
stated
above
terms,
ALLDOCUMENTSMUSTBEMAILEDINONELOTTOTHEISSUINGBANKBYCOURIERSERVICE.
Advising
bank:
Account
No.:
×
×
Transacted
by:
RONGXIANGMETALPRODUCTSCO.,LTD
NO.529,QIJIANGROAD,TIANJIN,CHINA
李飞
(Applicant:
name,
signature
authorized
person)
项目三缮制结汇单据
任务一缮制商业单据
1-5CACDD
(二)多项选择题
1.ABCD2.ABD3.BD4.AD5.AB
(三)案例分析:
1.答;
拒付理由不成立。
根据《UCP600》规定:
商业发票无需签署。
2.答:
银行拒付的原因是单证不符,商业发票的金额高于信用证的总金额。
实训项目:
缮制发票和装箱单
COMMERCIALINVOICE
ISSUER
HONGTAITEXTILESIMP.&
EXP.CO.,LTD
117TAISHANROAD,QINGDAO,CHINA
INVOICENO.DATE
RS10100157DEC.28,2010
L/CNO.DATE
11110219165NOV.29,2010
CONSIGNEE
E.THAIROONGLTD,PART
22-24MAHAESAKROAD,BANGKOK,
THAILAND
S/CNO.DATE
HT1001260DEC.1,2010
FROMQINGDAO,CHINATOBANGKOK,THAILAND
MARKSDESCRIPTIONOFGOODSQTYUNITPRICEAMOUNT
RAWSILKCIFBANGKOK
CTR29/315A1222.53KGSUSD35.20/KGUSD43033.06
BANGKOK29/316A606.64KGSUSD36.50/KGUSD22142.36
NO.1-60
TOTAL1829.17KGSUSD65175.42
SAYUSDOLLARSSIXTYFIVETHOUSANDONEHUANDREDSEVENTYFIVEANDCENTSFORTYTWOONLY.
FREIGHTFEE:
USD60.00
INSURANCEFEE:
USD50.00
FOBVALUE:
USD65065.42
SILKFORREADYMADEGARMENTSINDUSTRY
HONGTAITEXTILESIMP&
EXPCO.LTD
林阳(签名盖章)
PACKINGLIST
SHIPPINGMARKS:
CTR
BANGKOK
NO1-60
FROMQINGDAO,CHINATOBANGKOKTHAILAND
DESCRIPTIONOFGOODSQTYPACKAGESG.W.N.W.MEAS
RAWSILK
29/315A1222.53KGS40CTNS1335.62KGS1222.53KGS4.01CBM
29/316A606.64KGS20CTNS669.48KGS606.64KGS2.01CBM
TOTAL1829.17KGS60CTNS2005.10KGS1829.17KGS6.02CBM
TOTALQTY:
1829.17KGS
PACKAGES:
60CTNS
G.W.:
2005.10KGS
MEAS:
6.02CBM
SILKFORREADYMADEGARMENTSINDUSTRY
任务二缮制运输单据
1-5BBBAC6-11CBABAB
(二)多项选择题:
1.ABCD2.AB3.ABCD4.BCD5.ABCD
6.ABCD7.BCD8.AB9.ABCD
(三)翻译下列句子:
(1)全套清洁已装船海运提单,做成“凭指示”抬头,空白背书,注明“运费预付”在目的地通知ABC公司。
不接受显示发票金额、单价、贸易术语、合同号、信用证号的提单
(2)全套不少于3份清洁已装船海运提单,注明“运费预付”做成“凭指示”抬头,凭我方指示背书,显示“BLUEBIRDTRADINGCOMPANY”为被通知人,不接受简氏提单,提单上要说明货物用集装箱装运,显示集装箱号。
缮制提单
Shipper
SHANGHAIABCIMPORTANDERPORTCORP.
B/LNO.:
CSA-2056
中国远洋运输总公司
CHINAOCEANSHIPPINGCO.
CombinedTransportBILLOFLADING
Receivedinexternalapparentgoodorderandconditionexceptasotherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer,thedescriptionofgoods,theweightsshowninthisB/Larefurnishedbythemerchants,andwhichthecarrierhasnoreasonablemeansofcheckingandisnotapartofthisB/Lcontract.
ORIGINAL
Consignee:
TOORDEROFSHIPPER
NotifyParty
OVERSEASTRADINGCOMPANYSINGAPORESECTION
#03-12SULTANPLAZA,SINGAPORE
Pre-carriageby
PlaceofReceipt
OceanVesselVoy
HUANGHEV133
PortofLoading
SHANGHAI
PortofDischarge
SINGAPORE
PlaceofDelivery
Marks&
Nos
ContainerSealNo.
NoofcontainersorPkgs
KindofPackages;
DescriptionofGoods
GrossWeight
(KGS)
Measurement
OTC
SCW-71023
NO.1-2600
2600CARTONS
“CHANGHONG”BRANDCOLORTELEVISIONSET
FREIGHTPREPAIDTOSINGAPORE
39000KGS
686.4CBM
TotalNumberofContainersorPackages(InWords)
SAYTWOTHOUSANDSIXHUNDREDCARTONSONLY.
FREIGHT&
CHARGES
RevenueTons
Rate
Per
Prepaid
Collect
Ex.Rate
Prepaidat
Payableat
PlaceandDateofIssue
APR26,2009,SHANGHAI
TotalFreight
No.ofOriginalB(S)/L
THREE
SignedfortheCarrier
ASCARRIER
LADENONBOARDTHEVESSEL
DateAPR26,2009by
任务三缮制保险单据
1-5CBBAD
(二)翻译下列保险条款
(1)保险单或保险凭证一式两份,开给开证申请人,投保协会货物一切险和战争险,仓至仓至最终目的地绍恩多夫,按照至少发票金额的110%投保,注明保险费已付,显示如有索赔,地点在德国,注明在德国的理赔解决机构。
(2)海运保险单或凭证一式两份,空白背书,按照发票金额的120%投保中国人民保险公司1981年1月1日海运货物条款的平安险,加保偷窃提货不着险、受热受潮险、串味险、钩损险和包装破损险。
注明如有索赔,在泰国赔偿。
拒付理由成立。
信用证项下保险单的投保金额至少应为发票金额的110%,此案中投保金额不足,造成单证不符,因此银行拒付是有道理的。
缮制保险单
中保财产保险有限公司
ThePeople’sInsurance(Pr
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