结算实验答案6汇总.docx
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结算实验答案6汇总.docx
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结算实验答案6汇总
1.银行审核受益人提交的单据时,根据信用证要求和单据内容,判断哪些单据可接受,哪些不能接受,说明理由。
信用证
单据
接受/不接受
种类
内容
aboutUSD576,824.00
汇票
USD525,000.00
接受(在-10%范围)
DrawnonAImportCompany
To:
AImportCompany
接受
Expirydate:
20May,2002
Issuedate:
21May,2002
不接受,过效期
CommercialInvoice
商业发票
无受益人签章
接受(受益人出具,可以不要签字)
5000bagsbombazine
4950bagsbombazine
不接受(以件、包为单位,无浮动)
5000MetricTonpeanutoil
4692MetricTonpeanutoil
不接受(超出浮动范围)
Amount:
aboutUSD100,000.00
USD110,000.00
(汇票金额:
“USD110,000.00”)
可以接受(+-10%范围)
Amount:
USD100,000.00
USD110,000.00
(汇票金额:
“USD100,000.00”)
不接受
CIFC5HongKong
USD145,935.00
“USD137,63825”
(总值栏金额)
接受
CIFHongKong147,550.00,
Freightfee:
HKD10,560.00
Insurancefee:
HKD140.00
CIFHongKongHKD147.550.00
LessF HKD 10,560.00
LessF HKD 140.00
FOB HKD 136,850.00
接受
markedFreightPrepaid
提
单
FreightPrepayable
不接受(要求预付,但是表述的是可以预付)
Shipmentnotlaterthan
20July,1998
备运提单签发日:
“18July,1998”
装船批注日期为:
“22July,1998”
不接受,以批注日为装船日
OnboardBillofLading
Ondeck
不接受(装船与舱面不同)
CleanBillofLading
Twobagstorn
不接受
Shippedinapparentgoodorderandcondition
接受
Packagingcontaminated
不接受
Onecaseshortshipped
不接受(短装)
Packagingsoiledbycontents
不接受
Insufficientpackaging
不接受
CIFNewYork
Freightprepaid
接受
CIFNewYork
Freightpaid
接受
FOBNewYork
Freightprepaid
不可以接受(标有“运费已付”的提单与FOB术语的内容不符)
CIFNewYork
Freighttocollect
不接受(一定要求卖方支付)
ShipmentfromanyportofChina,toNewYork
ShipmentfromGuangzhou,toNewYork
接受
madeouttoorderofIssuingBank
issuingbank:
StandardCharteredBankLtd.
Consignedto:
orderofIssuingBank
不接受(orderofStandardCharteredBankLtd)
Transshipment:
notallowed
Shippedonboardfrom:
Guangzhou
to:
NewYork
bytransshipmentat:
HongKong
不接受
InsurancePolicy
保险单据
InsuranceCertificate
不接受
InsuranceCertificate
InsurancePolicy
接受
InsuranceCertificate
CoverNote
不接受
InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00
Amountinsured:
USD22,000.00
接受
InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00
PremiumRate:
AsArranged
接受
ShipmentnotlaterthanJuly20,1998
备运提单装船批注日期为:
“July18,1998”,保险单日期为:
“July19,1998”
接受提单,但是保险单不能接受
CoveringUsualRisks
CoveringAllRisksandWarRisks
接受,信用证中笼统表述,其他单据可以详细表述,最好在保单上抄上UsualRisks,然后再列名具体险种。
2.通知行BankofChina根据信用证和受益人提交的全套单据,审核单据中存在的不符点并提出处理建议。
(1)商业发票不符合点:
①信用证:
JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.
36GONGYUANROAD,NANJING
发票中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
②商业发票INVOICENO.SU252022-J与唛头SU252022-I不一致
③信用证:
MOISTUREMAX67.0PCT,商业发票:
MOISTURE:
66.08%MAX
④信用证DECENOICACIDMIN2.1PCT,商业发票:
DECENOICACID2.1516%MIN
⑤发票毛价值应该为JP¥3,157000.00,而不是JP¥31,570,000,否则与信用证不符
(2)汇票
①信用证DRAFTAT90DAYSDATE,汇票At90DAYSsight
②信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,汇票中无显示
③汇票上方应该显示的是汇票号码而不是发票号码No.SU252022-J
④收款人一般是Beneficiaryororder,在自由议付时选择BANKOFCHINA为议付行再背书转让。
(3)空运单据
①信用证latestdateofshipment:
950331,空运单:
FLIGHTDATEJL79201/04/1995
②信用证要求CIFNARITA,空运单唛头部分在NARITA之前应该显示这个价格术语
③信用证APPLICANT'S REFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,空运单中无显示
(4)保险单
①保险金额应该是发票毛值的110%,发票毛值为JP¥3,157,000.00,保险金额为JP¥3,472,700.00,大写因此也错误
②信用证要求ENDORSEDINBLANK,背面需要空白背书
③是否交了全套三份保险单据
④信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,保险单中无显示
(5)包装单
①检查是否3份
②信用证:
JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.
36GONGYUANROAD,NANJING
包装单中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
③信用证:
MOISTUREMAX67.0PCT,包装单:
MOISTURE:
66.08%MAX
④信用证DECENOICACIDMIN2.1PCT,包装单:
DECENOICACID2.1516%MIN
⑤唛头应该包括价格术语CIF
⑥信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,包装单中无显示
(6)原产地证明书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,原产地证明书中无显示。
②信用证中要求“ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICS”,但是ORIGINAL内容并无此项显示
(7)检验证书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS,检验证书中无显示。
②唛头应该包括价格术语CIF
③信用证:
MOISTUREMAX67.0PCT,检验证书:
MOISTURE:
66.08%MAX
④信用证DECENOICACIDMIN2.1PCT,检验证书:
DECENOICACID2.1516%MIN
⑤信用证:
JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.
36GONGYUANROAD,NANJING
检验证书中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
:
To:
145014BKCHCNBJA94099065
:
FM:
155014MTRBJPJTAXXX0694
MTRBJPJTXXX
+MITSUITRUSTANDBANKINGCO.
+LTDTHE
+TOKYO
:
MT:
70001
:
40Aformofdocumentarycredit:
IRREVOCABLE
:
20documentarycreditnumber:
100934028D-01001
:
31Cdateofissue:
950314
:
31Ddateandplaceofexpiry:
950415P.R.OFCHINA
:
50applicant:
SUMITOMOCORPORATION,
2-2HITOTSUBASHI,CHIYODA-KU
TOKYO
:
59beneficiary:
JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.
36GONGYUANROAD,NANJING
THEPEOPLESREPUBLICOFCHINA
:
32Bamount:
CURRENCYJP¥3,078,075.00
:
41-availablewith/by:
ANYBANKBYNEGOTIATION
:
42Cdraftsat:
DRAFTAT90DAYSDATE
:
42-drawee:
THEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
:
43ppartialshipments:
PROHIBITED
:
43Ttransshipment:
PROHIBITED
:
44Aloadingincharge:
CHINESEAIRPORT
:
44Bfortransportationto:
NARITA,AIRPORT
:
44Clatestdateofshipment:
950331
:
45Ashipmentofgoods:
700KGSNETOFCHINESEROYALJELLY(PRODUCTS
BYLAOSHANFACTORY)INREFRIGERATEDCONTAINER
ATJP¥4,510.00PERKGNET.LESSDISC.2.5%
CIFNARITAAIRPORT
:
46Adocumentsrequired:
+SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE(5)INDICATINGAPPLICANT'S REFNO.MCC1
-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS
+PACKINGLISTINDUPLICATE
+FULLSETOFCLEANAIRWAYBILLCONSIGNEDTOSUMITOMOCORPORATIONTOKYOANDMARKEDFREIGHTPREPAIDANDSHOWINGSAMENAMESASNOTIFYPARTYASCONSIGNEEANDINDICATINGACTUALFLIGHTDATE
+FULLSETOFINSURANCEPOLICIESORCERTIFICATESENDORSEDINBLANK,FOR110PCTINVOICEVALUECOVERINGTHEINSTITUTECARGOCLAUSES(ALLRISKS),ANDTHEINSTITUTEWARCLAUSESANDTHEINSTITUTESTRIKESRIOTSANDCIVILCOMMOTIONSCLAUSEANDI.O.P
CLAIMSAREPAYABLEINJAPANINCURRENCYOFDRAFTS
INSURANCETOBEEFFECTEDBYSHIPPER
+ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICSANDCOPIESOFCERTIFICATEOFQUALITYALSOREQUIRED
:
47Aadditionalcond.:
1)
SHIPPINGMARKSSHOULDINCLUDESUMITINTRIANGLE.
2)
TRANSPORTDOCUMENTSWHICHBEARREFERENCEBYSTAMPOFOTHERWISETOCOSTSADDITIONALTOTHEFREIGHTARENOTACCEPTABLE.
3)
ORIGINALCERTIFICATEOFQUALITYCERTIFYINGPRODUCTSBYLAOSHANFACTORY,MOISTUREMAX67.0PCTANDDECENOICACIDMIN2.1PCTISSUEDBYC.C.I.B.SHOULDBEATTACHEDTOTHECARGOANDABENEFICIARIES'CERTIFICATEREQUIRED.
4)
DRAFT(S)TOENFACESAMEDATEASAIRWAYBILLANDWILLBEPAYABLEATAFIXEDDATE.
:
71Bdetailsofcharges:
ALLBANKINGCHARGESAREFORACCOUNTOFAPPLICANT
:
48presentationperiod:
DRAFTS/DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTS,BUTWITHINTHEVALIDITYOFCREDIT
:
49confirmationinstruction:
WITHOUT
:
53-reimbursementbank:
THEMITSUITRUSTANDBANKINGCO.,LTD.,HEADOFFICE,TOKYO
:
78instructions:
THENEGOTIATINGBANKMUSTFORWARDTOUS(INTLOPERATIONSADMINISTRATIONDIV.1-1NIHONBASHIMUROMACHI2-CHOME.CHUO-KUTOKYO)ALLDOCUMENTSINONEREGISTEREDAIRMAILANDTOTHEDRAWEEBANKTHEDRAFTSTOGETHERWITHCOMPLICANCECERTIFICATE.
ALLDRAFTSDRAWNHEREUNDERMUSTINDICATENUMBER,DATEANDNAMEOFISSUINGBANKOFTHISCREDIT.
-MAC/A1EB3306
QUINTUPLICAT
INVOICE
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.
38GONGYUANROAD,NANJING,CHINA
TOMESSRS. DATE:
MARCH20,1995
SUMITOMOCORPORATION
2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPAN
INVOICENO.SU252022-JMARKS&NUMBERS
S/CNO.95JN1010J SUMITINTRIANGLE
L/CNO.100934028D-01001SU252022-I(应该为J)
FROMNANJINGAIRPORTTONARITAAIRPORTNARITANO.1-70
ARTNO.QLTYNO. DESCRIPTION PACKAGES QUANTITY UNITPRICE AMOUNT
CIFNARITAAIRPORT
CHINESEROYALJELLY 70CTNS 700KGS@JP4510-KGNET
DECENOICACID2.1516%MINJP¥31,570,000.00
MOISTURE:
66.08%MAX LESS2.5%DISC.JP78,925.00
TOTAL:
PACKAGES:
70CTNS
QUANTITY:
700KGSNET
PRODUCTSBYLAOSHANFACTORY
PACKING:
IN1KG/PLASTICBOTTLE10KGS/CTN
THEAPPLICANT'SREFNO.MCCI-94-0120
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCE
IMPORT&EXPORT(GROUP)CORP.
范力
号码
南京10APR,1995
No.SU252022-J Nanjing
凭 不可撤销信用证
DrawnunderTHEMITSUITRUSTAND IrrevocableL/CNo100934028D-01001
BANKINGCO.,LTD.,TOKYO
日期
Dated950314
汇票金额
ExchangeforJP3,078,075.00
见票 日后(本汇票之副本未付)付交
At90DAYSsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)
PaytotheorderofBANKOFCHINA
金额
thesumofJAPANESEYENTHREEMILLIONSEVENTYEIGHTTHOUSANDAND
SEVENTYFIVEONLY
此致
ToTHEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCE
IMPORT&EXPORT(GROUP)CORP
范力
AIRPORTOFDEPARTURE
NANJING
FLIGHTDATE
JL79201/04/1995
AIRPORTOFDESTINATION
NARITA
MASTERAIRWAYBILLNUMBER
78102730512
AIRWAYBILLNUMBER
No.001819
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