第七章 国际结算单据及其审核练习题.docx
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第七章 国际结算单据及其审核练习题.docx
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第七章国际结算单据及其审核练习题
第七章国际结算单据及其审核
题目名称
制议付单证
基本要求
请根据提供得信用证得内容制作信用证指定得议付单证。
模板
商业发票
装箱单
海运提单
普惠制产地证
汇票
相关说明
商品资料:
包装:
10PCSPERCARTON
单位毛重:
15、40KGS/CTN
单位净重:
13、00KGS/CTN
单位尺码:
60x40x50CM/CTN
其它资料:
发票号码:
SH25586,汇票号同发票号
发票日期:
2003420
船名:
DAFENGV3336
提单号码:
SH223545
提单日期:
2003515
汇票出票日期:
2003520
产地证日期地点:
HAIKOU,HAINANAPR、20,2003
ISSUEOFADOCUMENTARYCREDIT
ISSUINGBANK
THEROYALBANK,TOKYO
SEQUENCEOFTOTAL
1/1
FORMOFDOC、CREDIT
IRREVOCABLE
DOC、CREDITNUMBER
JSTAB12
DATEOFISSUE
EXPIRY
DATE20040615PLACECHINA
APPLICANT
WAVGENEALTRADINGCO、,LTD
518ISUKICHOHAKI,OSAKA,JAPAN
BENEFICIARY
MAXFINETRADINGCO、,LTD
NO、2,LONGKUNROAD,HAIKOU,CHINA
AMOUNT
CURRENCYUSDAMOUNT10300、00
AVAILABLEWITH/BY
BANKOFCHINABYNEGOTIATION
DRAFTSAT、、、
DRAFTSATSIGHTFORFULLINVOICEVALUE
DRAWEE
THEROYALBANK,TOKYO
PARTIALSHIPMTS
ALLOWED
TRANSSHIPMENT
ALLOWED
LOADINGINCHARGE
HAIKOUPORT,CHINA
FORTRANSPORTTO…
OSAKAPORT,JAPAN
LATESTSHIPMENT
GOODSDESCRIPT、
LADIESGARMENTSASPERS/CNO、SHL553
PACKING:
10PCS/CTN
ARTNO、QUANTITYUNITPRICE
STYLENO、ROCOCO1000PCSUSD5、50
STYLENO、ROMANTICO1000PCSUSD4、80
CIFOSAKA
SHIPPINGMARK:
ITOCHU/OSAKA/NO,1200
DOCSREQUIRED
*3/3SETOFORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”NOTIFYAPPLICANT(WITHFULLNAMEANDADDRESS)、
*ORIGINALSIGNEDMERCIALINVOICEIN5FOLD、
*INSURANCEPOLICYORCERTIFICATEIN2FOLDENDORSEDINBLANK,FOR110PCTOFTHEINVOICEVALUECOVERINGTHEINSTITUTECARGOCLAUSES(A),THEINSTITUTEWARCLAUSES,INSURANCECLAIMSTOBEPAYABLEINJAPANINTHECURRENCYOFTHEDRAFTS、
*CERTIFICATEOFORIGINGSPFORMAIN1ORIGINALAND1COPY、
*PACKINGLISTIN5FOLD、
ADDITIONALCOND
1、T、T、REIMBURSEMENTISPROHIBITED
2、THEGOODSTOBEPACKEDINEXPIRTSTRONGCOLOREDCARTONS、
3、SHIPPINGMARKS:
ITOCHU
OSAKA
NO,1200
DETAILSOFCHARGES
ALLBANKINGCHARGESOUTSIDEJAPANINCLUDINGREIMBURSEMENTMISSION,AREFORACCOUNTOFBENEFICIARY、
PRESENTATIONPERIOD
DOCUMENTSTOBEPRESENTEDWITHIN10DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT、
CONFIRMATION
WITHOUT
INSTRUCTIONS
THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOU、S、INTWOCONSECUTIVELOTS,UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK、
MERCIALINVOICE
To:
InvoiceNo、:
InvoiceDate:
S/CNo、:
From:
To:
LetterofCreditNo、:
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
TOTAL:
SAYTOTAL:
PACKINGLIST
To:
InvoiceNo、:
InvoiceDate:
S/CNo、:
From:
To:
LetterofCreditNo、:
DateofShipment:
MarksandNumbers
NumberandkindofpackageDescriptionofgoods
Quantity
Package
G、W
N、W
Meas、
TOTAL:
SAYTOTAL:
1、ShipperInsertName,AddressandPhone
B/LNo、
中远集装箱运输有限公司
COSCOCONTAINERLINES
TLX:
33057COSCOCN
FAX:
+86(021)65458984
ORIGINAL
2、ConsigneeInsertName,AddressandPhone
PorttoPortorbinedTransport
BILLOFLADING
RECEIVEDinexternalapparentgoodorderandconditionexceptasother
Wisenoted、Thetotalnumberofpackagesorunitesstuffedinthecontainer,
ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingare
FurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeans
OfcheckingandisnotapartofthisBillofLadingcontract、Thecarrierhas
IssuedthenumberofBillsofLadingstatedbelow,allofthistenoranddate,
OneoftheoriginalBillsofLadingmustbesurrenderedandendorsedorsig
Nedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginal
BillsofLadingshallbevoid、TheMerchantsagreetobeboundbytheterms
AndconditionsofthisBillofLadingasifeachhadpersonallysignedthisBill
ofLading、
SEEclause4onthebackofthisBillofLading(Termscontinuedontheback
Hereof,pleasereadcarefully)、
*ApplicableOnlyWhenDocumentUsedasabinedTransportBillofLading、
3、NotifyPartyInsertName,AddressandPhone
(ItisagreedthatnoresponsibilityshallattschtotheCarrierorhisagentsforfailuretonotify)
4、binedTransport*
5、binedTransport*
Pre–carriageby
PlaceofReceipt
6、OceanVesselVoy、No、
7、PortofLoading
8、PortofDischarge
9、binedTransport*
PlaceofDelivery
Marks&Nos、
Container/SealNo、
No、of
Containers
orPackages
DescriptionofGoods(IfDangerousGoods,SeeClause20)
GrossWeightKgs
Measurement
DescriptionofContentsforShipper’sUseOnly(NotpartofThisB/LContract)
10、TotalNumberofcontainersand/orpackages(inwords)
SubjecttoClause7Limitation
11、Freight&Charges
RevenueTons
Rate
Per
Prepaid
Collect
DeclaredValueCharge
Ex、Rate:
Prepaidat
Payableat
Placeanddateofissue
TotalPrepaid
No、ofOriginalB(s)/L
SignedfortheCarrier,COSCOCONTAINERLINES
T
LADENONBOARDTHEVESSEL
DATE
BY
ORIGINAL
1、Goodsconsignedfrom(Exporter'sbusinessname,address,country)
ReferenceNo、
GENERALIZEDSYSTEMOFPREFERENCES
CERTIFICATEOFORIGIN
(bineddeclarationandcertificate)
2、Goodsconsignedto(Consignee'sname,address,country)
FORMA
Issuedin
THEPEOPLE'SREPUBLICOFCHINA
(country)
SeeNotesoverleaf
3、Meansoftransportandroute(asfarasknown)
4、Forofficialuse
5、Itemnum
ber
6、Marksand
numbersof
packages
7、Numberandkindofpackages;descriptionofgoods
8、Origin
criterion
(seeNotes
overleaf)
9、Gross
weight
orother
quantity
10、Number
anddateof
invoices
11、Certification
Itisherebycertified,onthebasisofcontrolcarriedout,thatthedeclarationbytheexporteriscorrect、
12、Declarationbytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswere
producedin
(country)
andthattheyplywiththeoriginrequirementsspecifiedforthosegoodsintheGeneralizedSystemofPreferencesforgoodsexportedto
Placeanddate,signatureandstampofcertifyingauthority
Placeanddate,signatureandstampofauthorizedsignatory
BILLOFEXCHANGE
凭
DrawnUnder
不可撤销信用证
IrrevocableL/CNo、
JSTAB12
日期
Date
支取PayableWithinterest
%
按
息
付款
号码
No、
汇票金额
Exchangefor
南京
Nanjing
见票
at
日后(本汇票之副本未付)付交
sightofthisFIRSTofExchange(SecondofExchange
Beingunpaid)Paytotheorderof
金额
thesumof
此致
To
(AuthorizedSignature)
答案:
MAXFINETRADINGCO、,LTD
NO、2,LONGKUNROAD,HAIKOU,CHINA
MERCIALINVOICE
To:
WAVGENEALTRADINGCO、,LTD
518ISUKICHOHAKI,OSAKA,JAPAN
InvoiceNo、:
SH25586
InvoiceDate:
APR、20,2003
S/CNo、:
SHL553
From:
HAIKOUPORT,CHINA
To:
OSAKAPORT,JAPAN
LetterofCreditNo、:
JSTAB12
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
CIFOSAKAPORT,JAPAN
ITOCHU
OSAKA
NO,1200
LADIESGARMENTS
STYLENO、ROCOCO
STYLENO、ROMANTICO
PAKEDINCARTONS,10PCSEACH,
TOTAL200CTNS、
1000PCS
1000PCS
USD5、50
USD4、80
USD5,500、00
USD4,800、00
TOTAL:
2000PCS
USD10,300、00
SAYTOTAL:
SAYU、S、DOLLARSTENTHOUSANDTHREEHUNDREDONLY、
MAXFINETRADINGCO、,LTD
NO、2,LONGKUNROAD,HAIKOU,CHINA
PACKINGLIST
To:
WAVGENEALTRADINGCO、,LTD
518ISUKICHOHAKI,OSAKA,JAPAN
InvoiceNo、:
SH25586
InvoiceDate:
APR、20,2003
S/CNo、:
SHL553
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