已知资料:
1.INVOICE NO.:E107070826
2.INVOICE DATE:JULY 08。2007
3.PACKlNG
项目: CTNS G.W.(KGS) N.W.(KGS) MEAS(m3)
Size A LINING SPORT SHIRT 500 10/5 000 8/4 000 0.03/15
Size B LINING SPORT SHIRT 150 15/2 250 13/1 950 0.04/6
4.Packed in ONE 20’FCL
5.H.S.CODE:8109.2500
6.注册号:TJ89654611
7.CERTIFICATE NO.:5928271032
8.B/L NO.:TMC07071621
9.B/L DATE:JULY 16,2007
10.VESSEL:TMCSSEL V.890
11.集装箱号:TMCU982171
12.报检单位登记号:1583746295
13.报检单编号:440607016834516
14.生产单位注册号:3452393789
要求:根据第一题资料、上述资料、贸易惯例,在下面表格中缮制商业发票、装箱单、出入境货物报检单、汇票各一份。
1.商业发票(15分)
TIANJIN ABC IMPORT&EXPORT CO.,LTD.
56 XUANWU ROAD,BEIJING,CHINA
TEL:0086-22-62385859 INV.NO.:_________
FAX:0086-22-62385857 DATE:_________
S/C NO.:_________
COMMERCIAL INVOICE
TO:
FROM _________ TO_________
L/C NO.:_________ ISSUED BY:_________
TOTAL AMOUNT:
WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
______________________
× × ×
2.装箱单(10分)
TIANJIN ABC IMPoRT&EXPORT Co.,LTD.
56 XUANWU ROAD,TIANJIN,CHINA
TEL:0086-22-62385859 INV.NO.:_____________
FAX:0086-22-62385857 DATE: _____________
E—mail:TJC@163.com S/C NO.:___________
PACKING LIST
TO. MARKS&NOS.
SAY TOTAL PACKED IN *************************************************ONLY.
&nb
第1题
商业发票(15分)
DALIAN TOOL IMPORT&EXPoRT CORPORATION
1 0 CAIDA RD.,BINHAI DISTRICT,DALIAN,CHINA
TEL:0411-64326699 INV.NO.DI07021815
FAX:0411-64326698 DATE:Feb.18,2007
E-mail:DTX@163.tom S/C NO.:DC070123
COMMERCIAL INVOICE
TO:
FROM______________ TO ___________________
L/C NO.:___________________ ISSUED BY:________________
TOTAL AMUUNT:
WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
________________________
× × ×
2.装箱单(10分)
DALIAN TOOL IMPORT&EXPORT CORPORATION
10 CAIDA RD.,BINHAI DISTRICT,DALIAN,CHINA
TEL:0411-64-326699 INV.NO.:DI07021815
FAX:0411-64-326698 DATE:Feb.18,2007
E-mail:DTX@163.com S/C NO.:DC070123
PACKING LIST
TO: MARKS&NOS.
SAY TOTAL PACKED IN **************************************************ONLY.
________________________
× × ×
3.保险单(10分)
中 国 人 民 保 险 公 司
THE PEOPLE’S lNSURANCE COMPANY CHINA
总公司设于北京 一九四九年创立
Head Office:BEIJING Established in 1949
保险单 号次
INSURANCE POL
第2题
审证资料
TIANJIN ABC IMPORT&EXPORT Co.,LTD.
56 XUANWU ROAD TIANJIN,CHINA
Tel:0086-22-62385859 S/C No.:EURO070615
Fax:0086-22-62385857 Date:June 15,2007
E-mail:TJC@163.com P/I No.:EP07051806
SALES CONTRACT
TO:NORWAY XYZ TRADING GROUP
87,FLOWER ROAD,STAVANGER,NORWAY
Tel:147-4536-2435 Fax:147-4536-2434
This contract is made by and between the Sellers and Buyers,whereby the sellers agree to sell and the buyers agree to buy the under—mentioned goods according to the conditions stipulated below:
(1)Packing:Size A LINING SPORT SHIRT:Packed in 1 carton of 10 sets each;
Size B LINING SPORT SHIRT:Packed in 1 carton of 10 sets each;
Packed in one 20 FCL.
(2)Delivery From (TIANJIN,CHINA) to (STAVANGER,NORWAY)
(3)Shipping marks N/M
(4)Time of Shipment:Latest Date of Shipment Sep.15,2007.
(5)Partial Shipment:Not Allowed
(6)Transshipment:Allowed
(7)Terms of Payment:By Irrevocable Letter of Credit to be available at 45 DAYS after sight draft to be opened by the sellers.
(8)Arbitration:
Any dispute arising from the execution of or in connection with this contract shall be settled amicably through negotiation.In case no settlement can be reached through negotiation,the case shall then be submitted to China International Economic&Trade Arbitration Commission in Beijing(or in Shanghai 1 for arbitration in accordance with its arbitration rules.The arbitration award is final and binding upon both parties.The fee for arbitration shall 1)e borne by the losing party.
DOCUMENTARY CREDIT
SEQUENCE OF TOTAL *27: 1/1
FORM. OF DOC.CREDIT *40A: REVOCABLE
DOC.CREDIT NUMBER *20: NW07070168
DATE OD ISSUE 31C:070701
DATE AND PLACE OF EXPIRY *3lD:DATE 071 120 PLACE NORWAY
APPUCANT *50: NORWAY XYZ TRADING GBOUP
87.FLOWER ROAD,STAVANGER,NORWAY
ISSUING BANK 52A:DENNORSKE BANK,
79.SPERD ROAD STAVANGER,NORWAY
BENEFlClARY *59:TIANJING ABC lMPORT&EXPORT CO.,LTD.56 XUANWU ROAD TIANJIN.CHINA
AMOUNT *32B:CURRENCY CNY AMOUNT 177,500.00
AVAILABLE WITH/BY &
第3题
信用证,请根据双方签订的合同(CONTRACT NO: GL0082)对信用证进行审核,指出信用证存在的问题并作出修改。
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK, LTD. WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
TRAILER: ORDER IS <MAC:><PAC:><ENG:><CHK:><PDE:>
MAC: 3CDFF763
CHK: 8A1AA1203070
此信用证有如下错误:
第4题
审证资料
JIANGSU YONGTAI TRADE CORPORATION
40 QINHUAI ROAD NANJING CHINA
Post Code:210009 S/C No.:JEO7080109
Fax:86—25—83305418 DATE:Sep.01,2007
TEL:86—25—83305419
SALES CONFIRMATION
To:
ITALY ABC TRADE GROUP
97 WEST 37TH STREET,BRINDISI ITALY.
Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified belows:
(1)LOADING PORT&DESTINATION:FROM NANJING TO BRINDISI
(2)TIME OF SHIPMENT:NOT LATER THAN Dec.01,2007
(3)PARTIAL SHIPMENT:NOT ALLOWED
(4)TRANSSHIPMENT:ALLOWED
(5)INSURANCE:FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS.
(6)TERMS OF PAYMENT:50%BY L/C AT SIGHT,50%BY D/P AT SIGHT
(7)CERTIFICATE OF ORIGIN GSP CHINA FORM. A,ISSUED BY THE ENTER—EXIT INSPECTION AN D QUARANTINE OF THE PEOPLE’S REPUBLIC OF CHINA.
(8)QUALITY/QUANTITY DISCREPANCY:In case of quality discrepancy,claim should be filed by the Buyer within [60 ]days after the arrival of the goods at port of destination:while for quantity discrepancy,claim should be filed by the Buyer within 40 days after the arrival of the goods at port of destination.It is understood that the seller shall not be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company,Shipped Company,other transpor tation organization/or Post Office are liable.
(9)The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.
(10)The Buver is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the letter of Credit to be opened in favour of the Seller.
(11)The Buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same.Objection,if any,should be raised by the Buyer within five days after the receiPt 0f this Sales Confirmation.in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.
2.信用证资料
DOCUMENTARY CREDIT
SEQUENCE OF TOTALL *27: l/l
FORM. OF DOC.CREDIT *40A:UNCLEAN
DOC.CREDIT NUMBER *20: UC0734579
DATE OF ISSUE 31C:0709l8
DATE AND PLACE OF EXPIRY *3l D:DATE 071230 PLACE IN THE ITALY
APPLICANT *50:ITALY ABC TRADING GROUP 97 WEST 37th STREET.BRINDISI ITALY.
ISSUING BANK 52A: BANK OF ITALY 33 THE WALL STREET.BRINDISI ITALY
&nb
第5题
根据合同内容审核信用证,指出不符之处并提出修改意见
Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L. P.
Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA
NOS. 1-26
Loading Port and Destination: FROM QINGDAO TO BARCELONA
Partial Shipment and Transshipment: ALLOWED
Insurance: TO BE EFFECTED BY THE BUYER
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT
ISSUE OF DOCUMENTARY CREDIT
27 :SEQUENCE OF TOTAL: 1/1
40A: FORM. OF DOC. CREDIT : IRREVOCABLE
20: DOC. CREDIT NUMBER: 103CD137273
31C: DATE OF ISSUE: 081215
40E: APPLICABLE RULES :UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN
51D: APPLICANT BANK: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN
50: APPLICANT:LINSA PUBLICIDAD, S. A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA
32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00
41A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION
42C: DRAFTS AT... 30 DAYS AFTER SIGHT
42A: DRAWEE: LINSA PUBLICIDAD, S. A.
43P: PARTIAL SHIPMTS: NOT ALLOWED
43T: TRANSSHIPMENT: NOT ALLOWED
44E: PORT OF LOADING: ANY CHINESE PORT
44F: PORT OF DISCHARGE: VALENCIA, SPAIN
44C: LATEST DATE OF SHIPMENT: 090115
45A: DESCRIPTION OF GOODS
GOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008
CARDHOLDER DYED COW LEATHER
BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO
BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO
PACKING: 200PCS/CTN
46A: DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICE IN 3 COPIES
2. CERTIFICATE OF ORIGIN GSP FORM. A ISSUED BY OFFICIAL AUTHORITIES
3. PACKING LIST IN 3 COPIES
4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC
47A: ADDITIONAL CONDITIONS
BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.
71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION: WITHOUT
经审核该信用证需要修改的内容如下:
第6题
根据以下提供的资料,审核并修改已填制的错误保险单,在已填制的18个栏目中(标号1-18)找出若干处填制错误,并说明错误原因。
资料一:(商业发票、装箱单)
(1)出口商名称: ABC COMPANY,SHANGHAI
(2)进口商名称: XYZ COMPANY,INDONESIA
(3)发票号码: JS66/2006
(4)信用证号: GDF205506
(5)装船口岸: SHANGHAI
(6)目的港: JAKARTA,INDONESIA
(7)唛头: PJF
(8)运输方式: BY SEA
(9)货物名称: ALLYL HEXANOATE
(10)货物总净重: 1700公斤
(11)货物总毛重: 1800公斤
(12)价格条件: CIF JAKARTA
(13)单价: USD3.7/KG
(14)总价: USD6290.00
(15)包装件数: 10 DRUMS
资料二:(信用证、提单)
(1)CONDITIONS: INSURANCE POLICY COVERING MARINE TRANSPORTATION ALL
RISKS AS PER ICC(A),INCLUDING WAREHOUSE TO WAREHOUSE
CLAUSE.
(2)船名、航次: YM NAGOYA V.11S
(3)提单号: EURFL04N05345JAK
(4)启运港: SHANGHAI
(5)中转港: HONG KONG
(6)卸货港: JAKARTA,INDONESIA
(7)件数及包装: 10 DRUMS,TEN(10) DRUMS ONLY
(8)毛重: 1800 KGS
(9)货物描述: ALLYL HEXANOATE
(10)开船日: NOV.20,2006
资料三:(合同、其他)
(1)保险费费率: 2.5%
(2)赔偿偿付地点: JAKARTA,INDONESIA
(3)保险经纪人: 中国人民财产保险股份有限公司,王华
(二)已填制的错误保险单
第7题
(一)信用证资料
Form. of Doc.Credit *40A :IRREVOCABLE
DDe.Cedit Number *20 :LC-320-025477l
Date of Issue 31C :060922
Expiry *3l D :Date 061222 Place CHINA
Applicant *50 :MARCONO CORPORATION
RMl001,STAR BLDG.TOKYO,JAPAN
Beneficiary *59 :QINGDAO(SHANDONG)HUARUI CO. NO.35 WUYIROAD QINGDAO.CHINA
Amount *32B :Currency USD Amount 70 000.00
Pos./Neg.Tol.(%) 39A :5/5
Avariable with/by *41 D :ANY BANK BY NEGOTIATION
Draft at…… 42C :DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A :ROYAL BANK LTD.TOKYO
Partial Shipments 43 P :ALLOWED
Transshipment 43T :NOT ALLOWED
Loading in Charge 44A :SHIPMENT FROM CHINESE MAIN PORT
F0r Transport to 44B :OSAKA.JAPAN
Latest Date of Ship. 44C :061210
Descript.of Goods 45A :
HALF DRIED PRUNE 2005 CROP
GRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L:500CASE M:500CASE 1.000 22.0 CFR OSAKA
B L:1200CASE M:1200CASE 2.400 20.0 CFR OSAKA
PACKING: IN WOODEN CASE.12KGS PER CASE
TRADE TERMS:CFR OSAKA
Documents required 46A :
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BIANK ENDORSED AND MARKED“FREIGHT PREPAID” AND “NOTIFY MARCONO CORPORATION. RMl001. s11AR BLDG.TOKYO.JAPAN”
+MANUALLY SIGNED COMMERCLAL INVOICE IN TRIPLICATE(3)INDICATING APPLICANT's REF.NO.SCLI-98-0474.+PACKING LIST IN TRIRIPUCATE(3).
Details of Charges 7 1 B :ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48 :DOCUMENTS TO BE PRESENTED WITHIN 1 5 DAYS AFTER THE DATE OF SHIPMENT.BUT WITHIN THE VALIDITY OF THE CREDIT.
(二)补充资料:
发票号码:76IN—C001, 发票日期:2006年9月8日
提单号码:NSD220055, 提单13期:2006年12月5日
船名:FENGLEI V.66026H 装运港:青岛港
集装箱:2×20’FCL CY/CY 出口1:3岸:青岛海关
TRIU 1764332 SEAL05003 合同号:HAl 101
KHLU I 766888 SEAL 05004 SHIPPING MARKS(唛头)
出口商:青岛华瑞贸易公司
第8题
SHANGHAI TEXTILES IMP.&EXP.CORP.
27 ZHONGSHAN ROAD.SHANGHAI.CHINA
TEL:86—21—63218467 FAX:86—21—63291267
SALES CONFIRMATION
No:sT0603ll
Date:Aug.15,2006
TO:SUPERB AIM(HONGKONG)LTD.
RM.504 FUNGLEE COMM BLDG KOWIOON.HONGKONG
We hereby confirm having sold to you the following goods on terms and conditions as stated below.
NAME OF COMMODITY:textile
SPECIFICATION: Twill 2/1 108x54/20×20 59”
PACKING: Packed in cartons of ten meters
QUANTITIY: Total 10 000 meters
UNIT PRICE: USD 54.00 per meter CIFC2 H.K.
TOTAL AMOUNT: USD 540 000.00
(SAY US DOUARS FIVE HUNDRED AND FORTY THOUSAND ONLY.)
SHIPMENT:During Oct/Nov.2006 from Shanghai to H,K.with partial shipments permitted.
INSURANCE:To be covered by the seller for 1 10%of total invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the PICC dated 198I/01/01.
PAYMENT:The buyer should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30 days before the month of shipment、ralid for negotiation in China until the 15th day after the date of shipment REMARKS:Please sign and retum one copy for our file.
The Buyer: The Seller:
Alice SHANGHAI TEXTILES IMP.&EXP.CORP.
HONGKONG&SHANGHAI BANKING CORPORATION
QUEENS ROAD CHNTERAL,P.O.BOX 64,H.K.
TEL:822-1111 FAX:810-1112
Advised through:Bank of China, NO.CN3099/714
Shanghai Branch, DATE:Oct.2th,2006 H.K.
To:SHANGHAI TEXTILES IMP&EXP CORPORATION
27 ZHONGSHAN ROAD,SHANGHAI,CHINA
Applicant:SUPERB AIM (HONGKONG)LTD.
RM.450 FUNGLEE COMM BLDG KOWLOON,HONGKONG
Dear Sirs,
We hereby open our irrevocable L/C No.CN3099/714 in your favour for a sum not exceeding about HKD540 000.00(SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY)available by your drafts on HSBC at 30 days after sight accompanied by the following documents:
1.Signed commercial invoice in 6 copies.
2.Packing List in quadruplicate.
3.2/3 clean Oil board B/L made out to order notify the above mentioned applicant and marked“Freight Collect”dated not later than October 3 1 th,2006.From Shanghai to Hongkong,partial shipment are not permitted.
4.Insurance policy in 2 copies covering All Risks and War Risks for 150%invoice value as per the relevant ocean marine cargo clauses of the PICC dated 198I/01/01.
5.Certificate of Origin issued by China Council for Promotion of International Trade.
6.A certificate issued by the beneficiary and countersigned by
第9题
商业发票(15分)
GUANGZHOU ABC TRADING CO.,LTD.
NO.87 HAIBIN STREET,GUANGZHOU CHINA
TEL:0086-20-62385859 INV.NO.:___________
FAX:0086—20—62385857 DATE:___________
E—mail:GZA@163.com S/C NO.:___________
COMMERCIAL INVOICE
TO:
FROM___________ TO___________
L/C NO.:___________ ISSUED BY:___________
TOTAL AMUUNT:
WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
______________
× × ×
2.装箱单(10分)
GUANGZHOU ABC TRADING Co.,LTD.
NO.87 HAIBIN STREET.GUANGZHOU CHINA
TEL:0086-20-62385859 INV.NO.:_______________
FAX:0086-20-62385857 DATE:_______________
E-mail:GZA@163.com S/C NO.:_______________
PACKING LIST
TO: MARKS&NOS.
SAY TOTAL PACKED IN***********************************************ONLY.
___________________
× × ×
3.汇票(10分)
BILL OF EXCHANGE
凭 不可撤销信用证
Drawn under_________________________Irrevocable L/C No.____________________
Date_______支取Payable With Interest@________%________按________息_______付款
号码 &n
第10题
已知资料:
卖方:BEl lING YIUAN CL,OTHING MANUFACTURE CO.,LTD.
买方:TS MAPLE COMPANY
合同号:EUR0070615
成交价格:CIF STAVANGER
提单签发日期:2007—07—26
信用证有效期:2007—08—20
卖方商业发票制单日期:2007—07—20
要求:根据已知资料和惯衍:吏改你认为错误的单据签发日期,填人下表。
2.已知资料:
要求:根据已知资料和惯例,更改你认为错误的日期,填入下表。
为了保护您的账号安全,请在“上学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!