国际商务单证填单练习.docx
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国际商务单证填单练习.docx
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国际商务单证填单练习
一、汇票阅读理解
1.阅读理解一
BILLOFEXCHANGE
NO.SHE01/7203DATEJUN.5,2002
EXCHANGEFORUSD7320.00
ATXXXDAYSAFTERSIGHTOFTHISIRSTOFEXCHANQEECONDOFEXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINA
THESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.
DRAWNUNDERL/CNO.COM8722732DATEDMAY15,2002
USSUEDBYTHESAKURABANK,LIMITED
TOTHESAKURABANK,LIMITED
56NANIWA-CHO,CHUO-KU,KOBE,
JAPAN
ZHOUTEAIMPORT&EXPORTCORPORATION
根据上面的汇票,找出以下所列内容
(1)开证行名称:
THESAKURABANK,LIMITED
(2)信用证号码:
COM87
(3)开证日期:
MAY152002
(4)出票人:
HUIZHOUTEAIMPORT&EXPORTCORPORATION
(5)付款人:
THESAKURABANK,LIMITED
56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN
(6)受款人:
TOTHEORDEROFCONSTRUCTIONBANKOFCHINA
(7)付款期限:
见票即付(ATXXXDAYSAFTERSIGH)
(8)汇票大写金额:
USDOLLARSSEVENTHOUSANDTHREEHUNDRED
ANDTWENTYONLY.
(9)议付时间:
JUN.5,2002
(10)汇票号码:
SHE01/7203
2.阅读理解
釉TTCMLQCHEKULRW,THEJEDDAHiHEADOFFICEl
1.f
比尉:
H?
阳8
斗Rq
OriUK」甌
"mWLCOMKIM-6MK<™a(JONH,灿IBMD-
..-''
根据上面的汇票,找出以下所列内容
(1)开证行名称:
NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)
(2)信用证号码:
613M9732808
(3)开证日期:
Oct.02,1997
(4)出票人:
GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARS
COMPANYLIMITED
(5)付款人:
NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,
MAINBRANCH)
(6)受款人:
BANKOFCHINA,GUANGDONG,BRANCH
(7)付款期限:
PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOF
ORIGINALDOCTSBYMCBJEDDAHLCDEPT
(8)汇票大写金额:
USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDRED
ONLY
二汇票改错
1.汇票改错一一
广东省华达食品有限公司按期收到香港ABC公司的信用证,请根据以下信用证内容审核并修改汇票。
FROM:
KWANGTUNGPROVINCIALBANK,HK
TO:
BANKOFCHINA,GUANGZHOUBRANCH
DATEANDPLACEOFUSSUE:
NOV.13,1994CHINA
IRREVOCABLEDOCUMENTARYCREDITNO.:
002-10358
ADVISINGBANK:
BANKOFCHINA,GUANGZHOUBRANCH
BENEFICIARY:
GUANGDONGHUADAFOODCO.,LTD.
58BEIJINGROAD,GUANGZHOU,CHINA
APPLICANT:
HONGKONGABCCO.
3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONG
AMOUNT:
USD14200.00
EXPIRYDATE:
JAN.15,1995
DEARSIRS,
WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDXSDRAWNJNDERTHISCREDTIACCOMPANIEBYTHEFOLLOWINGDOCUMENTS:
SPECIALCONDITIONS:
ALLDOCUMENTMENTIONINGTHISCREDITNUMBER.DOCUMENTSOBEPRESENTEWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.
BILLOFEXCHANGE
NO.002-10358DATEJAN.10,1995
EXCHANGEFORUSD,14200.00
AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
PAYTOTHEORDEROKWANGTUNGPROVINCIALBANK,HK
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED
DRAWNUNDE1HISCREDIT
TOHONGKONGABCCO.
3/FGUANGTEXBUILDINGTAIKOKTSUI
KOWLOON,HONGKONG
HONGKONGABCCO.
(签名)
改错:
(1)汇票号码错,不是填信用证号码,应该填写商业发票号码或空白不填;
(2)汇票期限错,信用证规定“YOURDRAFTSATSIGHT应是即期汇票,
填写XXX;
(3)受款人抬头错,不是开证行,应是议付行或通知行“BANKOFCHINA,
GUANGZHOUBRANCH
(4)汇票大写金额错,后面应加“ONLY;
(5)出票依据错,应填信用证号码,开证日期和开证行名称
(6)付款人错,按照信用证规定“DRAWNONUS应填开证行的名称;
(7)出票人错,应填受益人名
BILLOFEXCHANGE
NO.DATEJAN.10,1995
EXCHANGEFORUSD,14200.00
ATXXXDAYSAFTERSIGHTOFTHISFIRSTOFEXCHANG(ESECONOFEXCHANGE
BEINGUNPAID)
PAYTOTHEORDEROBANKOFCHINA,GUANGZHOUBRANCH
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED
DRAWNUNDERIISCREDITNO.002-100358DATEDNOV.13,1997
ISSUEDBYKWANGTUNGPROVINCIALBANK,HK
TOKWANGTUNGPROVINCIALBANK,HK
GUANGDONGHUADAFOODCO.,LTD.
(签名)
2.汇票改错二
广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.
用证后,如期交货,请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。
TO:
BANKOFCHINA,GUANGDONG
FM:
ARABNATIONALBANK
P.O.BOX18745JEDDAHSAUDIARABIA
DEARSIRS,
KINDLYADVISEBENEFICIARYSM/SGUANGDOMGTALSkNDMINERAL^ECORP.
5TIANHEROAD,GUANGZHOU,CHINA.
OFOUROPENINGVITHYOUANIRREVOCABLEOCUMENTARYEDITDATEDMAR.10,2002INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO.P.O.BOX18741JEDDASAUDIARABIAFORAMOUNABOUTJSD75683.00VALIDINCHINAUNTILMAY202002,AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYSDRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED”DRAWNUNDERARABNATIONALBANKCREDITNO.254LK2545%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.
Drawunder
ARABNATIONALBANK
信用证
第
号
L/CNO.
254LK254
4■***—■■■豐■■
日期
年月
日
dated
MAR.10,2002
按
息付款
Payablewithinterest@%perannum
AKAHWAHONAI.HANK
羽it雜号
FI
MARIO.2002
■L!
卅«
s3\@
号昭it票金筋
■Jo.Exchangetor
□K
%perannum
中国广卅年
LrSb75T6K3.00GUiangzhou,China
H后(奉汇票之网审未
超取”SightofthisAHSTofExchange(secondofAxcfangeb&ngKpad!
paytstheorderof”J?
处上。
EE!
1?
?
!
®哄巒E?
9呼 龄宝mofL、1X)1」丛RSSEVKM'iHVtTtlQUSAIXDSIXHUF*DHEDA>DE"”H11THRU 月 此宜 MK-KUJUmPKOIMcrscn Pru.BOXIS74JJLUJJAH ^ALblAHABiA 118*T"■■■■■a-■»■»d亠亠•■P♦dreKH-Ma«-MKMHMa 仙側;EMMMAUiAM'WZK山1'C°RP- M) 改错: (1)出票条款漏了信用证号码 (2)小写金额错,应扣除5%用金; (3)汇票期限错,应为提单日后30天,而不是见票后30天; (4)大写金额错,应该与小写金额一致;(扣佣后小写金额) (5)付款人填错,应为开证行 正确填写如下: 号码汇票金额中国广州年月日 No.ExchangeforUSD71,898.85Guangzhou,China20 见票 日后(本汇票之副本未付)付 At30DAYSAFTERB/LDATEsightofthisFIRSTofExchange(Secondofexchangebeingunpaid) PaytotheorderofBANKOFCHINA,GUANGDONG或其指定人 金额 thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDRED ANDNINETYEIGHTCENTSEIGHTYFIVEONLY. 此致 To: ARABNATIONALBANK P.O.BOX18745JEDDAH SAUDIARABIA GUANGDONGMETALSANDMINERALSI/ECORP. --2==■■■■■■■■■■■■■■■WB'-"—--■=====: SI: ■: ■TVHV-V■■■■>» (签名) 一、汇票填制 1•汇票填制一根据以下内容,填写一份汇票。 INVOICENO.: TU231 ISSUINGBANK: KUWAITREALESTATEBANK L/CNO.: SP00256DATEDMAR.21,2002 INVOICEAMOUNT: USD9,785.00 BENEFICIARY: BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATIONAPPLICANT: HAMEEDALIALTUHOOCO.,KUWAIT NEGOTIATINGBANK: THEINDUSTRIAL&COMMERCIALBANKOFCHINA DATEOFNEGOTIATION: APR.182002 ...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTS/IUSTBEMARKED”DRAWUNDEKUWAITREALESTATE3ANK. BILLOFEXCHANGE NO.TU231DATEAPR.18,2002 EXCHANGEFOUSD9,785.00 ATXXXSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID) PPAYTOTHEORDEROHIEINDUSTRIAL&COMMERCIALBANKOFCHINA THESUMOFJSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLY DRAWNUNDERCNO.: SP00256DATEDMAR.21,2002 ISSUEDBYKUWAITREALESTATEBANK TOKUWAITREALESTATEBANK BEIJINGNATIONALNATIVEPRODUCE IMP.&EXP.CORPORATION (签名) 2.汇票填制二根据以下内容,填写一份汇票。 WEHEREBYSSUEOURRREVOCABLDOCUMENTAIEETTEFOFCREDITNO.45BC123 DATEDJAN.02,2003AVAILABLEWITHUSBYPAYNENAT30DAYSAFTERRECEIPT OFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,012.52INVOICENO.: NL0321 ISSUINGBANK: THECHARTEREDBANKLONDON,ENGLAND BENEFICIAFY: CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP. GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINAAPPLICANT: LONDONEXPORTCO.,LTD. P.O.BOX56387LONDON,ENGLAND NEGOTIATINGBANK: BANKOFCHINA DATEOFNEGOTIATION: FEB.232003 凭 DrawunderTHECHARTEREDBANKLONDON,ENGLAND信用证第号 L/CNO.45BC123”*. 日期年月日 datedJAN.02,2003 ■三三三昌・・・■■■・■■■■■■■■暨土三亘三■■三暫■兰三三怛廿■■三皀■■■ 按息付款 Payablewithinterest@%perannum 号码汇票金额中国广州 No.NL0321ExchangeforSTG99,012.52Guangzhou,ChinaFEB.23,2003 见票日后(本汇票之副本未付)付 At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTS-YOURCOUNTERSsightofthisFIRSTofExchange(Secondofexchangebeingunpaid) PaytotheorderofBANKOFCHINA或其指定人 金额 thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTYTWOONLY 此致 To: THECHARTEREDBANK LONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIALPRODUCTS IMP.&EXP.CORP.GUANGDONGBRANCH (签名) 3.汇票填制三 根据以下内容,填写一份托收项下汇票COVERING3,000DOZOFGARMENTSATJPY20.2PERDOZ.UNDERCONTRACTNO.: 02PT744.THEBUYERSHALLDULYACCEPTHEDOCUMENTARRAFTDRAWNYTHESELLERSAT90DAYSIGHTUPONIRSTPRESENTATICANDMAKEPAYMENTITSMATURITYTHESHIPPINGDOCUMENAREOTBEDELIVEREIAGAINSPAYMENJNLY.COLLECTINGBANK: THEBANKOFTOKYO,LTD. P.O.BOX240,NAGOYA-NAKA,NAGOYA,460-91JAPAN PRINCIPAL: SHANGHAIFENGHUATEXTILESI/ECORP. 25GUANGDONGROAD,SHANGHAI,CHINA PPAYER: TOYOHANMANDCO.,LTD. 58NISHIKI6-CHOME,NAKAKU INVOICENO.: YU25868 DATEOFNEGOTIATION: APR.14,2002 BILLOFEXCHANGE NO.YU25868DATEAPR.14,2002 EXCHANGEFOPY60,600.00 ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANG(ESECONOFEXCHANGBEING UNPAID) PPAYTOTHEORDEROWEBANKOFTOKYO,LTD. THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLY DRAWNUNDERCOVERING3,000DOZOFGARMENTSJNDERCONTRACTJO.: 02PT744.FORCOLLECTION TOTOYOHANMANDCO.,LTD. 58NISHIKI6-CHOME,NAKAKU SHANGHAIFENGHUATEXTILESI/ECORP. (签名) 一、发票阅读理解 1.阅读理解一 HUIZHOUTEAIMPORT&EXPORTCORPORATION 6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINAINVOICE TOMESSERS.: INVOICENO.: SHE01/7203 YAKAHUCHICO.,LTDDATE: MAY27,2002 NO.689NADA-KU,KOBE,L/CNO.: COM8722732 JAPANCONTRACTNO.: HZT(02)003 TRANSPORTDETAILS: TERMSOFPAYMENT FROMSHENZHETOKOBE/IAHONGKONGBYSIGHTL/CBYVESSEL MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT (USD) (USD) R.ANDD.ASPERS/CNO.: HZT(02)003 RIOHAINAAPPLICANT'SREFNO.3- R.10.990D. BLACKTEA6,000KGS1.22/KGUSD7,320.00 TOTAL: 6,000KGSCIF KOBEUSD7,320.00 FOBVALUE: USD6,620.00 FREIGHTCHARGES: USD600.00 INSURANCEPRMIUM: USD100.00 WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN 根据上面的发票,找出以下所列内容 (11)出口商名称: HUIZHOUTEAIMPORT&EXPORTCORPORATION (12) (13)发票号码 (14)发票日期 (15)合同号码 (16)付款方式 (17)装运港: (18)目的港: (19)转运港: (20)运输方式 (21)货物描述 (22)价格术语 (23)商品单价 (24)总值: SHE01/7203MAY27,2002HZT(02)003BYSIGHTL/CSHENZHENKOBEHONGKONG BYVESSELBLACKTEACIFKOBEUSD1.22/KG USD7,320.00 发票抬头人: YAKAHUCHICO.,LTD (25)唛头: 比MDD一 RIOHAINA R.10.990D. (26)运费
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