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.SHE01/7203DATE,2002
EXCHANGEFORUSD7,
AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
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:
MAY15,2002
(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(AT×××DAYSAFTERSIGHT)
(8)汇票大写金额:
USDOLLARSSEVENTHOUSANDTHREEHUNDRED
ANDTWENTYONLY.
(9)议付时间:
,2002
(10)汇票号码:
SHE01/7203
2.阅读理解二
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
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:
1994,CHINA
IRREVOCABLEDOCUMENTARYCREDITNO.:
002-10358
ADVISINGBANK:
BANKOFCHINA,GUANGZHOUBRANCH
BENEFICIARY:
GUANGDONGHUADAFOODCO.,LTD.
58BEIJINGROAD,GUANGZHOU,CHINA
APPLICANT:
HONGKONGABCCO.
3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONG
AMOUNT:
USD14,
EXPIRYDATE:
JAN.15,1995
DEARSIRS,
WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
SPECIALCONDITIONS:
ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.
......
BILLOFEXCHANGE
NO.002-10358DATEJAN.10,1995
EXCHANGEFORUSD14,
AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HK
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().
DRAWNUNDERTHISCREDIT
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×××;
(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
EXCHANGEFORUSD14,
AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCH
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLY
DRAWNUNDERTHISCREDITNO.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.信用证后,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,
KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSANDMINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.
OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDITDATEDMAR.10,2002INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO..BOX18741JEDDAHSAUDIARABIAFORAMOUNTABOUTUSD75,VALIDINCHINAUNTILMAY20,2002,AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANKCREDITNO.254LK254”.
5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.
改错:
(1)出票条款漏了信用证号码
(2)小写金额错,应扣除5%佣金;
(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:
凭
DrawunderARABNATIONALBANK
信用证第号
L/CNO.254LK254
日期年月日
datedMAR.10,2002
按息付款
Payablewithinterest@%perannum
号码汇票金额中国广州年月日
No.ExchangeforUSD71,Guangzhou,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.
(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,
BENEFICIARY:
BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATION
APPLICANT:
HAMEEDALIALTUHOOCO.,KUWAIT
NEGOTIATINGBANK:
THEINDUSTRIAL&COMMERCIALBANKOFCHINA
DATEOFNEGOTIATION:
APR.18,2002
...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDERKUWAITREALESTATEBANK”.
BILLOFEXCHANGE
NO.TU231DATEAPR.18,2002
EXCHANGEFORUSD9,
AT×××SIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOFCHINA
THESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLY
DRAWNUNDERL/CNO.:
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。
WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROFCREDITNO.45BC123DATEDJAN.02,2003AVAILABLEWITHUSBYPAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,
INVOICENO.:
NL0321
ISSUINGBANK:
THECHARTEREDBANKLONDON,ENGLAND
BENEFICIAFY:
CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINA
APPLICANT:
LONDONEXPORTCO.,LTD.
P.O.BOX56387LONDON,ENGLAND
NEGOTIATINGBANK:
BANKOFCHINA
DATEOFNEGOTIATION:
FEB.23,2003
凭
DrawunderTHECHARTEREDBANKLONDON,ENGLAND
信用证第号
L/CNO.45BC123
日期年月日
datedJAN.02,2003
按息付款
Payablewithinterest@%perannum
号码汇票金额中国广州年月日
No.NL0321ExchangeforSTG99,Guangzhou,ChinaFEB.23,2003
见票日后(本汇票之副本未付)付
At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATYOURCOUNTERSsightofthisFIRSTofExchange(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。
COVERING3,000DOZOFGARMENTSATJPYPERDOZ.UNDERCONTRACTNO.:
02PT744.THEBUYERSSHALLDULYACCEPTTHEDOCUMENTARYDRAFTDRAWNBYTHESELLERSAT90DAYSSIGHTUPONFIRSTPRESENTATIONANDMAKEPAYMENTONITSMATURITY.THESHIPPINGDOCUMENTSAREOTBEDELIVEREDAGAINSTPAYMENTONLY.
COLLECTINGBANK:
THEBANKOFTOKYO,LTD.
.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
EXCHANGEFORJPY60,
ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)
PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.
THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLY
DRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDERCONTRACTNO.:
COLLECTION
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,CHINA
INVOICE
TOMESSERS.:
INVOICENO.:
SHE01/7203
YAKAHUCHICO.,LTD.DATE:
MAY27,2002
NO.689NADA-KU,KOBE,L/CNO.:
COM8722732
JAPANCONTRACTNO.:
HZT(02)003
TRANSPORTDETAILS:
TERMSOFPAYMENT
FROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/C
BYVESSEL
MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT
(USD)(USD)
R.ANDD.ASPERS/CNO.:
HZT(02)003
RIOHAINAAPPLICANT’SREFNO.3-
R.D.
BLACKTEA6,000KGSKGUSD7,
TOTAL:
6,000KGSCIFKOBEUSD7,
FOBVALUE:
USD6,
FREIGHTCHARGES:
INSURANCEPRMIUM:
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)发票抬头人:
YAKAHUCHICO.,LTD
(13)发票号码:
SHE01/7203
(14)发票日期:
MAY27,2002
(15)合同号码:
HZT(02)003
(16)付款方式:
BYSIGHTL/C
(17)装运港:
SHENZHEN
(18)目的港:
KOBE
(19)转运港:
HONGKONG
(20)运输方式:
BYVESSEL
(21)货物描述:
BLACKTEA
(22)价格术语:
CIFKOBE
(23)商品单价:
KG
(24)总值:
USD7,
(25)唛头:
(26)运费:
(27)保险费:
(28)证明文句:
WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN
2.阅读理解二
根据下面的发票,找出以下所列内容
(1)出票人名称:
GAWENCOMPANYLIMITED,AUSTRALIA
(2)发票抬头人:
JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.
(3)发票号码:
GA289
(4)发票日期:
20/05/2004
(5)合同号码:
J0254
(6)信用证号码:
ZJJ04LC0300135
(7)付款方式:
D/PAtSight
(8)装运港:
SYDNEY
(9)目的港:
FUZHOU
(10)转运港:
无转运
(11)运输方式:
BYVESSEL
(12)运输工具名称:
NorthernWIND
(13)货物名称:
LEATHERGARMENTS
(14)商品编码:
(15)价格术语:
CFRFUZHOU
(16)数量:
2,350PCS
(17)总值:
USD137,
(18)唛头:
(19)原产国:
AUSTRALIA
(20)证明文句:
WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803
Issuer
GAWENCOMPANYLIMITED,AUSTRALIA
COMMERCIALINVOICE
To
JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.
NO.25C
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