国际结算单据及其审核练习题.docx
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国际结算单据及其审核练习题.docx
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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
请根据提供的信用证的内容制作信用证指定的议付单证。
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:
CTN
单位净重:
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:
2003-4-20
船名:
DAFENGV3336
提单号码:
SH223545
提单日期:
2003-5-15
汇票出票日期:
2003-5-20
产地证日期地点:
HAIKOU,HAINANAPR.20,2003
ISSUEOFADOCUMENTARYCREDIT
ISSUINGBANK
THEROYALBANK,TOKYO
SEQUENCEOFTOTAL
1/1
FORMOFDOC.CREDIT
IRREVOCABLE
DOC.CREDITNUMBER
JST-AB12
DATEOFISSUE
EXPIRY
DATEPLACECHINA
APPLICANT
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
BENEFICIARY
MAXFINETRADINGCO.,LTD
LONGKUNROAD,HAIKOU,CHINA
AMOUNT
CURRENCYUSDAMOUNT
AVAILABLEWITH/BY
BANKOFCHINABYNEGOTIATION
DRAFTSAT...
DRAFTSATSIGHTFORFULLINVOICEVALUE
DRAWEE
THEROYALBANK,TOKYO
PARTIALSHIPMTS
ALLOWED
TRANSSHIPMENT
ALLOWED
LOADINGINCHARGE
HAIKOUPORT,CHINA
FORTRANSPORTTO…
OSAKAPORT,JAPAN
LATESTSHIPMENT
GOODSDESCRIPT.
?
LADIESGARMENTSASPERS/C
PACKING:
10PCS/CTN
ARTNO.QUANTITYUNITPRICE
STYLENO.ROCOCO1000PCSUSD
STYLE1000PCSUSD
CIFOSAKA
SHIPPINGMARK:
ITOCHU/OSAKA/NO,1-200
DOCSREQUIRED
?
?
*3/3SETOFORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”NOTIFYAPPLICANT(WITHFULLNAMEANDADDRESS).
*ORIGINALSIGNEDCOMMERCIALINVOICEIN5FOLD.
*INSURANCEPOLICYORCERTIFICATEIN2FOLDENDORSEDINBLANK,FOR110PCTOFTHEINVOICEVALUECOVERINGTHEINSTITUTECARGOCLAUSES(A),THEINSTITUTEWARCLAUSES,INSURANCECLAIMSTOBEPAYABLEINJAPANINTHECURRENCYOFTHEDRAFTS.
*CERTIFICATEOFORIGINGSPFORMAIN1ORIGINALAND1COPY.
*PACKINGLISTIN5FOLD.
ADDITIONALCOND
1..REIMBURSEMENTISPROHIBITED
2.THEGOODSTOBEPACKEDINEXPIRTSTRONGCOLOREDCARTONS.
3.SHIPPINGMARKS:
ITOCHU
OSAKA
NO,1-200
DETAILSOFCHARGES
ALLBANKINGCHARGESOUTSIDEJAPANINCLUDINGREIMBURSEMENTCOMMISSION,AREFORACCOUNTOFBENEFICIARY.
PRESENTATIONPERIOD
DOCUMENTSTOBEPRESENTEDWITHIN10DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.
CONFIRMATION
WITHOUT
INSTRUCTIONS
THENEGOTIATIONBANKMUSTFORWARDTHEDRAFTSANDALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOU.S.INTWOCONSECUTIVELOTS,UPONRECEIPTOFTHEDRAFTSANDDOCUMENTSINORDER,WEWILLREMITTHEPROCEEDSASINSTRUCTEDBYTHENEGOTIATINGBANK.
COMMERCIALINVOICE
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
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
?
Port-to-PortorCombinedTransport
BILLOFLADING
RECEIVEDinexternalapparentgoodorderandconditionexceptasother-
Wisenoted.Thetotalnumberofpackagesorunitesstuffedinthecontainer,
ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingare
FurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeans
OfcheckingandisnotapartofthisBillofLadingcontract.Thecarrierhas
IssuedthenumberofBillsofLadingstatedbelow,allofthistenoranddate,
OneoftheoriginalBillsofLadingmustbesurrenderedandendorsedorsig-
Nedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginal
BillsofLadingshallbevoid.TheMerchantsagreetobeboundbytheterms
AndconditionsofthisBillofLadingasifeachhadpersonallysignedthisBill
ofLading.
SEEclause4onthebackofthisBillofLading(Termscontinuedontheback
Hereof,pleasereadcarefully).
*ApplicableOnlyWhenDocumentUsedasaCombinedTransportBillofLading.
3.NotifyPartyInsertName,AddressandPhone
(ItisagreedthatnoresponsibilityshallattschtotheCarrierorhisagentsforfailuretonotify)
?
?
4.CombinedTransport*
5.CombinedTransport*
?
Pre–carriageby
?
PlaceofReceipt
?
6.OceanVesselVoy.No.
7.PortofLoading
?
8.PortofDischarge
9.CombinedTransport*
?
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
consignedfrom(Exporter'sbusinessname,address,country)
ReferenceNo.
GENERALIZEDSYSTEMOFPREFERENCES
CERTIFICATEOFORIGIN
(Combineddeclarationandcertificate)
consignedto(Consignee'sname,address,country)
FORMA
Issuedin
THEPEOPLE'SREPUBLICOFCHINA
(country)
SeeNotesoverleaf
oftransportandroute(asfarasknown)
officialuse
num-
ber
and
numbersof
packages
andkindofpackages;descriptionofgoods
criterion
(seeNotes
overleaf)
weight
orother
quantity
anddateof
invoices
11.Certification
Itisherebycertified,onthebasisofcontrolcarriedout,thatthedeclarationbytheexporteriscorrect.
bytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswere
producedin
(country)
andthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsintheGeneralizedSystemofPreferencesforgoodsexportedto
-----------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------
Placeanddate,signatureandstampofcertifyingauthority
----------------------------------------------------------------------------------------------------------
Placeanddate,signatureandstampofauthorizedsignatory
BILLOFEXCHANGE
凭
DrawnUnder
不可撤销信用证
IrrevocableL/CNo.
JST-AB12
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
LONGKUNROAD,HAIKOU,CHINA
COMMERCIALINVOICE
To:
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
InvoiceNo.:
SH25586
InvoiceDate:
2003
S/CNo.:
SHL553
From:
HAIKOUPORT,CHINA
To:
OSAKAPORT,JAPAN
LetterofCreditNo.:
JST-AB12
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
CIFOSAKAPORT,JAPAN
ITOCHU
OSAKA
NO,1-200
LADIESGARMENTS
STYLENO.ROCOCO
STYLENO.ROMANTICO
PAKEDINCARTONS,10PCSEACH,
TOTAL200CTNS.
1000PCS
1000PCS
USD5,
USD4,
TOTAL:
2000PCS
USD10,
SAYTOTAL:
SAY.DOLLARSTENTHOUSANDTHREEHUNDREDONLY.
MAXFINETRADINGCO.,LTD
LONGKUNROAD,HAIKOU,CHINA
PACKINGLIST
To:
WAVGENEALTRADINGCO.,LTD
5-18ISUKI-CHOHAKI,OSAKA,JAPAN
InvoiceNo.:
SH25586
InvoiceDate:
2003
S/CNo.:
SHL553
From:
HAIKOUPORT,CHINA
To:
OSAKAPORT,JAPAN
LetterofCreditNo.:
JST-AB12
DateofShipment:
2003
MarksandNumbers
NumberandkindofpackageDescriptionofgoods
Quantity
Package
Meas.
ITOCHU
OSAKA
NO,1-200
LADIESGARMENTS
STYLENO.ROCOCO
STYLENO.ROMANTICO
1000PCS
1000PCS
100CTNS
100CTNS
CTN
CTN
CTN
CTN
CTN
CTN
TOTAL:
2000PCS
200CTNS
SAYTOTAL:
TWOHUNDREDCARTONSONLY.
1.ShipperInsertName,AddressandPhone
?
B/LNo.
?
MAXFINETRADINGCO.,LTD
LONGKUNROAD,HAIKOU,CHINA
SH223545
中远集装箱运输有限公司
COSCOCONTAINERLINES
?
TLX:
33057COSCOCN
FAX:
+86(021)65458984
?
ORIGINAL
2.ConsigneeInsertName,AddressandPhone
TOORDEROFSHIPPER
?
Port-to-PortorCombinedTransport
BILLOFLADING
RECEIVEDinexternalapparentgoodorderandconditionexceptasother-
Wisenoted.Thetotalnumberofpackagesorunitesstuffedinthecontainer,
ThedescriptionofthegoodsandtheweightsshowninthisBillofLadingare
FurnishedbytheMerchants,andwhichthecarrierhasnoreasonablemeans
OfcheckingandisnotapartofthisBillofLadingcontract.Thecarrierhas
IssuedthenumberofBillsofLadingstatedbelow,allofthistenoranddate,
OneoftheoriginalBillsofLadingmustbesurrenderedandendorsedorsig-
Nedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginal
BillsofLadingshallbevoid.TheMe
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