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：10PCS PER CARTON单位毛重：15.40KGS/CTN单位净重：13.00KGS/CTN单位尺码：60x40x50 CM/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：DAFENG V3336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, HAINAN APR. 20, 2003 ISSUE OF A DOCUMENTARY CREDITISSUING BANKTHE ROYAL BANK, TOKYOSEQUENCE OF TOTAL1 / 1FORM OF DOC. CREDITIRREVOCABLEDOC. CREDIT NUMBERJST-AB12DATE OF ISSUE20030405EXPIRYDATE 20040615 PLACE CHINAAPPLICANTWAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANBENEFICIARYMAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINAAMOUNTCURRENCY USD AMOUNT 10300.00AVAILABLE WITH/BYBANK OF CHINA BY NEGOTIATIONDRAFTS AT.DRAFTS AT SIGHT FOR FULL INVOICE VALUEDRAWEETHE ROYAL BANK,TOKYOPARTIAL SHIPMTSALLOWEDTRANSSHIPMENTALLOWEDLOADING IN CHARGEHAIKOU PORT, CHINAFOR TRANSPORT TOOSAKA PORT, JAPANLATEST SHIPMENT20030531GOODS DESCRIPT.LADIES GARMENTS AS PER S/C NO.SHL553PACKING:10PCS/CTNART NO. QUANTITY UNIT PRICESTYLE NO. ROCOCO 1000 PCS USD 5.50STYLE NO.ROMANTICO 1000 PCS USD 4.80CIF OSAKASHIPPING MARK: ITOCHU/OSAKA/NO,1-200DOCS REQUIRED*3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” NOTIFY APPLICANT(WITH FULL NAME AND ADDRESS).*ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD.*INSURANCE POLICY OR CERTIFICATE IN 2 FOLD ENDORSED IN BLANK,FOR 110PCT OF THE INVOICE VALUE COVERING THE INSTITUTE CARGO CLAUSES (A),THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFTS.*CERTIFICATE OF ORIGIN GSP FORM A IN 1 ORIGINAL AND 1 COPY.*PACKING LIST IN 5 FOLD.ADDITIONAL COND1. T.T. REIMBURSEMENT IS PROHIBITED2. THE GOODS TO BE PACKED IN EXPIRT STRONG COLORED CARTONS.3. SHIPPING MARKS: ITOCHUOSAKANO,1-200DETAILS OF CHARGESALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSION, ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIODDOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION WITHOUT INSTRUCTIONSTHE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO U.S. IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.COMMERCIAL INVOICETo:Invoice No.:Invoice Date:S/C No.:From:To: Letter of Credit No.:Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountTOTAL: SAY TOTAL: PACKING LISTTo:Invoice No.:Invoice Date:S/C No.:From:To:Letter of Credit No.:Date of Shipment:Marks and NumbersNumber and kind of package Description of goodsQuantityPackageG.WN.WMeas.TOTAL:SAY TOTAL: 1. Shipper Insert Name, Address and PhoneB/L No.中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL2. Consignee Insert Name, Address and PhonePort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,The description of the goods and the weights shown in this Bill of Lading areFurnished by the Merchants, and which the carrier has no reasonable meansOf checking and is not a part of this Bill of Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sig-Ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Billof Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3. Notify Party Insert Name, Address and Phone (It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)4. Combined Transport *5. Combined Transport*Pre carriage byPlace of Receipt6. Ocean Vessel Voy. No.7. Port of Loading8. Port of Discharge9. Combined Transport *Place of DeliveryMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurement Description of Contents for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 Limitation11. Freight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issue Total PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINESTLADEN ON BOARD THE VESSEL DATEBYORIGINAL1.Goods consigned from (Exporters business name, address, country)Reference No.GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)2.Goods consigned to (Consignees name, address, country)FORM AIssued inTHE PEOPLES REPUBLIC OF CHINA(country)See Notes overleaf3.Means of transport and route (as far as known)4.For official use5.Item num-ber6.Marks and numbers of packages7.Number and kind of packages; description of goods8.Origincriterion(see Notes overleaf)9.Grossweightor otherquantity10.Numberand date ofinvoices11. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced in(country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to -Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized signatoryBILL OF EXCHANGE凭Drawn Under不可撤销信用证Irrevocable L/C No.JST-AB12日期Date支 取 Payable With interest%按息付款号码No.汇票金额Exchange for南京Nanjing见票at日 后 (本 汇 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order of金额the sum of此致To(Authorized Signature)答案：MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINACOMMERCIAL INVOICETo:WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANInvoice No.:SH25586Invoice Date:APR.20,2003S/C No.:SHL553From:HAIKOU PORT, CHINATo: OSAKA PORT, JAPANLetter of Credit No.:JST-AB12Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountCIF OSAKA PORT, JAPANITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTICOPAKED IN CARTONS ,10PCS EACH,TOTAL 200CTNS.1000PCS1000PCSUSD5.50USD4.80USD5,500.00USD4,800.00TOTAL: 2000 PCSUSD10,300.00SAY TOTAL: SAY U.S. DOLLARS TEN THOUSAND THREE HUNDRED ONLY.MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINAPACKING LISTTo:WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANInvoice No.:SH25586Invoice Date:APR.20, 2003S/C No.:SHL553From:HAIKOU PORT, CHINATo:OSAKA PORT, JAPANLetter of Credit No.:JST-AB12Date of Shipment:MAY.15,2003Marks and NumbersNumber and kind of package Description of goodsQuantityPackageG.WN.WMeas.ITOCHUOSAKANO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO. ROMANTICO1000PCS1000PCS100CTNS100CTNS15.40KGS/CTN15.40KGS/CTN13.00KGS/CTN13.00KGS/CTN0.12CBM/CTN0.12CBM/CTNTOTAL:2000PCS200CTNS3080.00KGS2600.00KGS24.00CBMSAY TOTAL: TWO HUNDRED CARTONS ONLY.1. Shipper Insert Name, Address and PhoneB/L No.MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINASH223545中远集装箱运输有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL2. Consignee Insert Name, Address and PhoneTO ORDER OF SHIPPERPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container,The description of the goods and the weights shown in this Bill of Lading areFurnished by the Merchants, and which the carrier has no reasonable meansOf checking and is not a part of this Bill of Lading contract. The carrier hasIssued the number of Bills of Lading stated below, all of this tenor and date,One of the original Bills of Lading must be surrendered and endorsed or sig-Ned against the delivery of the shipment and whereupon any other originalBills of Lading shall be void. The Merchants agree to be bound by the termsAnd conditions of this Bill of Lading as if each had personally signed this Billof Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3. Notify Party Insert Name, Address and Phone (It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)WAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPAN4. Combined Transport *5. Combined Transport*Pre carriage byPlace of Receipt6. Ocean Vessel Voy. No.7. Port of LoadingDAFENG V3336HAIKOU PORT, CHINA8. Port of Discharge9. Combined Transport *OSAKA PORT, JAPANPlace of DeliveryMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementITOCHUOSAKANO.1-200200CTNS LADIES GARMENTSCLEAN ON BOARDFREIGHT PREPAID3080.00KGS 24.00M3Description of Contents for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 LimitationSAY TWO HUNDRED CARTONS ONLY.11. Freight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueHAIKOUMAY ,15. 2003 HAIKOU Total PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINESTHREELADEN ON BOARD THE VESSEL DATEBYORIGINAL1.Goods consigned from (Exporters business name, address, country)Reference No.MAXFINE TRADING CO.,LTDNO.2, LONGKUN ROAD,HAIKOU,CHINAGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)2.Goods consigned to (Consignees name, address, country)FORM AWAV GENEAL TRADING CO., LTD5-18 ISUKI-CHOHAKI, OSAKA, JAPANIssued inTHE PEOPLES REPUBLIC OF CHINA(country)See Notes overleaf3.Means of transport and route (as far as known)4.For official useFROM HAIKOU PORT, CHINA TO OSAKA PORT, JAPANBY VESSEL5.Item num-ber6.Marks and numbers of packages7.Number and kind of packages; description of goods8.Origincriterion(see Notes overleaf)9.Grossweightor otherquantity10.Numberand date ofinvoices1ITOCHUOSAKANO,1-200TWO HUNDRED (200) CTNS OF LADIES GARMENTS*“P”3080KGS2000PCSSH25586APR.20, 200311. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced inCHINA(country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to JAPAN-HAIKOU, HAINAN APR. 20, 2003HAIKOU, HAINAN APR. 20, 2003-Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized signatoryBILL OF EXCHANGE凭Drawn UnderTHE ROYAL BANK, TOKYO不可撤销信用证Irrevocable L/C No.JST-AB12日期DateAPRIL, 5. 2003支 取 Payable With interest%按息付款号码No.SH25586汇票金额Exchange forUSD 10,300.00南京NanjingMAY,20.2003见票at*日 后 (本 汇 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order ofBANK OF CHINA金额the sum ofSAY U.S.DOLLARS TEN THOUSAND THREE HUNDRED ONLY.此致ToTHE ROYAL BANK, TOKYOMAXFINE TRADING CO,LTD(Authorized Signature)12_