国际贸易专业有关信用证的练习题

信 用 证 知识应用1案例分析（1） 某出口公司接日本银行不可撤销信用证，有下列条款：“Credit amount USD 50000, according to invoice 75% to be paid at sight, the remaining 25% to be paid at 60 days after shipment arrival”。出口公司在信用证有效期内，通过议付行向开证行提交了单据，经检验单证相符，开证行即付75%货款，计37500美元。但货到60天之后，开证行以开证人声称到货品质欠佳为理由，拒付其余25%的货款，请问：开证行拒付是否有道理？为什么？（2）我某外贸公司以CIF鹿特丹与某外商成交出口一批货物，按发票金额的110%投保一切险及战争险。售货合同种的支付条款只简单填写“payment by L/C （信用证方式支付）”。国外来证条款中有如下文句“Payment under this credit will be made by us only after arrival of goods at Rotterdam（该证项下的条款在货到鹿特丹后由我行支付）”。受益人在审证时未发现该条款，因此未请对方修改。我某外贸公司在交单结汇时，银行也未提出异议。不幸60%的货物在运输途中被大火烧毁，船到目的港后，开证行拒付全部货款。对此，我方应如何处理？为什么?（3）我某公司与外商按CIF条件签订了一笔大宗商品出口合同，合同规定装运期为8月份，但未规定具体开证日期。由于外商拖延开证且装运期快到，所以从7月底开始，我方连续多次电催外商开证。8月5日，受到开证的简电通知，我方因怕耽搁装运期，即按简电办理装运。8月28日，外商开来信用证正本，正本上对有关单据做了与合同不符的规定。我方审证时未予注意，交银行议付时，银行也未发现，开证行即以单证不符为由，拒绝付款。你认为我方应从此事件中吸取哪些教训？2根据销售合同条款审核信用证。销售合同条款The seller：China National Cereals，Oil & Foodstuffs CorporationThe buyer：Hong Kong Food Company，VancouverName of commodity：Great Wall Brand strawberry jamSpecification：340 Gram each inQuantity：50000 tinsUnit price：CAN. $ 2.5 Per tin (CFRC3% Vancouver)Total amount；CAN. $ 125000Shipment T：Shipment from China port TO Vancouver during Nov. 2003，partial shipment are allowed and transshipment is allowedPayment：Irrevocable L/C at sight，documents must be presented within 15 days after date of issuance of the bills of lading but within the validity of the creditCOMMERCIAL BANK OF VANCOUVERDear Sirs：We open this by order of Hong Kong Food Company，Vancouver for a sum not exceeding CAN. $ 120000 (say Canadian dollars one hundred and twenty thousand only) available by drafts drawn on us at sight accompanied by the following documents:-Full set of clean on board bill of lading made out to order and blank endorsed，marked “freight collect” dated not later than November 30th and notify applicant。-Signed commercial invoice in quintuplicate-Canadian customs invoice in quintuplicate-Insurance policies (or certificates) in duplicate covering marine all risks and war risks subject to PICC date Jan. 1st， 1981.Evidencing shipment from China port to Montreal Canada of the following goods 5000 tins of 430 grams of Great Wall strawberry Jam at CAN. $2.50 per tin CER 3% Vancouver，details as per your S/C No. 94/8712Partial shipments are allowed.Transhipment is allowed.This credit expires on November 30th， 2003 for negotiation in China.第三章 结汇单证制作学习目标通过本章的学习，你应该达到以下目标；了解各主要结汇单据在制作时的要求。明确各主要结汇单据的意义和作用，以及制作各种单据的要领。熟悉各主要结汇单据的内容及特点，以及缮制各种单据的要领。掌握各种单据的每一栏在各种不同条件下的填制方法，保证各单据在结汇时能够顺利通过。 3. 1 发 票 发票是国际贸易中的基本单据，主要记载有关货物的品质、数量、包装、价格等内容，包括商业发票、海关发票、领事发票、厂商发票、形式发票等。311 商业发票商业发票（commercial invoice），简称发票，是卖方向买方开立的发货价目清单，上面详细记载装运货物的情况，卖方可凭此向买方收款。商业发票是全套货物单据中的一张核心单据，其他单据都是以它为中心，参照它来缮制的。根据UCP500的规定，除非信用证另有规定，商业发票必须由信用证指定的受益人出具。1）商业发票的作用（1）交接货物的依据。（2）登记入帐的依据。（3）报关纳税的依据。（4）替代汇票结算。（5）索赔的依据。2）商业发票的缮制说明商业发票样单1COMMERCIAL INVOICE ISSUERINVOICE NO.INVOICE DATEL/C NO.L/C DATEISSUED BYCONSIGNEECONTRACT NO. DATEFROMTOSHIPPED BYPRICE TEAMMARKS DESCRIPTION OF GOODS QTY. UNIT PRICE AMOUNTTOTAL AMOUNT IN WORDS：TOTAL GROSS WEIGHT：TOTAL NUMBER OF PACKAGE： ISSUED BY：商业发票样单2上海纺织品进出口公司SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION123 ZHONGSHANRD. E 1To：M/S SHANGHAI R P. OF CHINA Invoice No.TELEX：33056 SHCTC CN Date：COMMERCIAL INVOICEFrom: To: L/C No： Issued by： Marks & Numbers Quantities and Descriptions Unit Price Amount上海纺织品进出口公司Shanghai Textiles Import & export CorporationShanghai， China3）信用证商业发票条款举例例1，Signed commercial invoice three-fold.例2，5% discount should be deducted from total amount of commercial invoice.例3，Signed commercial invoice in quadruplicate showing a deduction of USD 141.00 being ORC charges.例4，Manually signed commercial invoice in triplicate indicating applicants ref. No. SCLI-98-0474例5，Beneficiarys signed commercial invoice at least in triplicate issued in the name of the buyer indicating the merchandise, country of origin and any other relevant information.例6，Signed invoice combined with certificate of origin and value in duplicate as for imports into Nigeria.例7，Manually signed commercial invoices in six fold certifying that goods are as per indent No.GA/003/05 of 03.06.2005 quoting L/C No. and showing original invoice and a copy to accompany original set of documents.例8，Signed commercial invoice in triplicate showing separately FOB value, freight charge, insurance premium, CIF value and country of origin.例9， Signed commercial invoice in quintuplicate certifying merchandise to be of Chinese origin. 例10，In the commercial invoice full and precise charges required to be shown clearly for Australian Customs purposes including cost pf granite, ocean freight, inland transport, stuffing packing charges, financial charges, value of outside packages, dock and port charges, transshipment charges then giving the CFR invoice total.相关知识链接1) “ORC” (Origin Receiving Charges) 通常是非班轮运输中的海运费以外的一种收费。除非是在 “运费到付” 条件下，租船协议特别说明该费用由提货人支付，否则这一费用一般都由船方向托运人收取。这是一种习惯做法。从字面上可以理解为装船港码头费，或视为船方使用装港码头所付费用的转嫁。不过，现实中并非所有航线都有这一收费。就目前情况，你的客户的要求是正常的。在班轮运输条件下，这种费用都包含在运费中。 2) 合同中对产品描述中尺寸不对是会有问题的。这样，如果对方收货后凭合同起诉你们，说货物的规格不符合合同规定，要求你们赔偿损失，那么，到时你们只好 “哑巴吃黄莲” - 有口难言。须知道，合同是一个法律文件，要认真对待，而不能随便。赶快将不对的地方改过来。ORC(original receiving charges)原收货地附加费，是船公司为补偿海运费的不足(任何时候船公司都会认为海运费收低了)，另立名目收取的一种费用。与THC（Terminal handling charges）码头作业附加费性质相同。 ORC和THC费用在买卖双方之间的划分： 按其字面理解，属于货物未装船前的费用，故买卖双方未约定的话，由托运人承担。 船公司向谁收？ 班轮运输中，ORC费用一般向支付海运费方或掌握提单方收取。象COSCO是把ORC包在海运费里，一并向付运费方收取；大部分船公司是谁要提单就向谁收。 收多少钱？ 华南地区： 欧美线：USD141/20,269/40. 中东线：USD105/20,210/40. 东南亚：RMB375/20,560/40. 从不同航线金额不同就可以看出，该费用与其字面含义相差甚远312 海关发票（Customs Invoice） 是进口国海关制定的一种格式发票，由出口商填制，供进口商凭以进口报关使用。海关发票并不是每笔交易都必须提交的单据，它通常是应进口上的要求而由出口商提供的。 当前，要求提供海关发票的国家和地区主要有加拿大、美国、新西兰、西非、东非、中南美洲等国家。1）海关发票的作用： （1）它是进口国海关确定进口货物完税价格的依据 （2）它是进口国海关核定进口货物原产地、征收差别待遇关税的依据。 （3）它是进口国海关审核进口货物有无低价倾销或接受出口补贴，据以确定征收反倾销税或反补贴税的依据。（4）它是进口国海关编制统计资料的依据。2）海关发票的缮制说明 在国际贸易中，各个国家使用的海关发票的名称均不相同，有的定名为“customs invoice”；有的定名为“CCOV”（combined certificate of value and origin）；也有的定名为“appropriate certified customs invoice”或者“certified invoice in accordance with IACC Customs Regulation”等。这些海关发票都各有专用的固定格式，因此相互之间不能替代、混同使用。在填制海关发票是，应按规定要求填写，并与商业发票上的相关内容完全一致。下面以加拿大海关发票为例进行说明。313 领事发票（consular invoice） 是由进口国设在出口国的领事馆签发的一种特殊发票。拉丁美洲的一些国家以及菲律宾等国的法令规定，凡是运往该国的进口货物，国外出口商必须要领取该国领事签证的发票，作为进口国海关征收进口关税的依据。314 厂商发票（manufacturer invoice），是由出口货物的制造厂商出具的发票，以证明该票货物在出口国国内的市场价格。厂商发票的出票日期应早于商业发票日期；货物价格可按发票价格适当打折后填写；货币可填打出口国币种；厂方作为出单人，要有专门人员签字盖章。315 联合发票（combined invoice）是指将商业发票、装箱单、重量单、产地证和保险单等内容结合起来填制在商业发票上的一张单据。联合发票通常在对我国港、澳地区的出口业务中使用，或在国外客户明确表示接受联合发票的情况下使用，除此之外一般不用。316 形式发票（proforma invoice）与上述几种发票不同，形式发票一般是在业务成交之前开具的，它不是一种正式发票，对买卖双方无最终约束力。有的形式发票还专门加注以下条款：“Important：This invoice is supplied to enable you to apply for the necessary Import Licence，actual orders shall be subject to our confirmation”，以此限定形式发票的用途和效力，从而约束进口商。“Merchandise as per proforma invoice No. * dated * ”知识应用1 以下是英国自制领域及原英属殖民地国家海关发票的一个条款，请将其译成中文。（1）That the domestic value shown in the column headed “Current Domestic Value” are those at which the above mentioned firm or company would be prepared to supply to purchaser for home consumption in the country of exportation and at the date of exportation identically similar goods in wholesale quantities。（2）That the said domestic value includes any duty leviable in respect of the goods before they are delivered for home consumption, and that on exportation, a drawback or remission of duty amount will be allowed by the revenue authorities in the country of exportation.（3）In the case of goods which have at some stage entered into the commerce of/or undergone a process of manufacture in a foreign country, only that labor and material which is expended on or add to the goods after their return to the United Kingdom shall be regarded as the product or manufacture of the United Kingdom calculating the of labor and material the factory or works cost of the finished article.2根据下列条款正确填制商业发票一份A 信用证有关条款 （1）L/C No. CN283/1657 dated September 10, 2005 issued by BON Banquiers, Marseilles.（2）By order and for account of ETS DUS P.O.BOX 150, Marseilles. （3）In favor of: China National Import and Export Corp. （4）Validity: Nov., 15, 2005, period of presentation: 15 days after date of B/L. （5）Amount: for about USD258 709.50. （6）Covering: about 70 tons China Tea at USD3.87/KG CIF Marseilles, discount of 4.5% deducted as per contract No. 5478.B. 有关资料 （1）Invoice No. 879069. （2）实际出运70吨，以纸箱装，每箱装35千克，每箱皮重2千克。 （3）2005年10月5日装M.V CHANGHE V. 37由青岛出运。 （4）唛头自行设计。 （5）要求证明货物系中国产。 3。2 汇 票 321 汇票的含义按照各国广泛引用和参照的英国票据法，汇票（bill exchange/draft）是一个人向另一个人签发的一张无条件的书面支付命令，要求见票人见票时或在未来指定的或可以确定的某一时间，支付一定的金额给收款人或者持票人的票据。322 汇票的内容各国票据法对汇票内容的规定不尽相同，但一般认为汇票应具备以下必要项目：（1）写明“汇票”字样，以利于和本票、支票等其他票据相区别。（2）无条件的支付命令，是指汇票的出票人在指定付款人向收款人支付时，这种支付不能受到任何限制，也不能附加任何条件。（3）三个当事人：出票人、付款人和收款人。（4）出票日期和地点。汇票的出票日期主要有决定汇票的有效期、到期日和出票人的行为能力等作用。（5）付款期限。即期付款（见票即付）、定期付款、确定日期付款、延期付款。后三种付款方式需要付款人在第一次见票时承兑。（6）一定金额。（7）付款地点。323 汇票的种类1） 按汇票出票人的不同分为：银行汇票和商业汇票；2） 按汇票是否附有货运单据分为：跟单汇票和光票；3） 按汇票付款时间的不同分为：即期汇票和远期汇票；4） 按汇票收款人的不同分为：限制性抬头、指示性抬头和持票人抬头。5）按汇票承兑人的不同分为:商业承兑汇票和银行承兑汇票。324 汇票的票据行为汇票在使用过程中通常要经过出票（draw/issue）、提示（presentation）、承兑（acceptance）和付款（payment）等程序。汇票作为债权凭证，如需流通转让，还要经过背书（endorsement）。汇票遭到拒付（dishonor）时，持票人可以依法行使追索权（recourse）.325 汇票的缮制汇票样单凭 SAKURA BANK, LTD., THE (FORMERLY MITSUIDrawn under TAIYO KOBE) TOKYO 信用证 第 号L/C No. 6453000598 日期 年 月 日Dated JAN. 13, 2005 按 息 付 款Payable with interest % per annum号码 汇票金额 中国 广州 年 月 日No. Exchange for USD16000.00 Guangzhou, China 见票 日后 （ 本 汇 票 之 付 本 未 付 ）付At * * * * * * * * sight of this first of exchange (second of exchange being unpaid)PAY TO THE ORDER OF BANK OF CHINA 或 其 指 定 人金 额 U.S.DOLLARS SIXTEEN THOUSAND ONLY The sum of此致TO SAKURA BANK, LTD., THE (FORMERLY MITSUI TAIYO KOBE) TOKYO GUANGDONG MACHINERY IMPORT AND EXPORT CORP. (GROUP) 326 信用证汇票条款举例 例1， Credit available with any bank, by negotiation, against presentation of beneficiarys draft at sight, drawn on applicant induplicate to order of ourselves.例2， All drafts must be marked “Drawn under the Royal Bank of Canada, Montreal L/C No. * * * dated * * * and Banco de Chile, Santiago Credit No. * * * dated * * * ”.例3，Draft to be enfaced with the following clause：“Payable with interest at banks current rate of interest pertaining to the currency of this bill from date hereof to the date of payment.” 例4，Draft at 90 days sight. We are authorized to pay interest at the rate of 90% p.a. for full invoice value at materity. Invoice and draft must show the amount of interest.例5，Draft at 180 days sight drawn on Saitama Bank Ltd., Tokyo Office. Usance draft drawn under this L/C are to be negotiated at sight basis. Discount charges and acceptance commission are for account of accountee.例6，Documentary credit available with yourselves by payment against presentation of the documents detailed herein.例7，We hereby establish this irrevocable credit which is available against beneficiarys drafts drawn in duplicate on applicant at 30 days sight free of interest for 100% of invoice value. “Document against acceptance”.例8，USD155 800 payable against sight draft and above documents USD8 200 payable against sight draft and presentation of independent surveyors report confirming quantity and quality of product as received at port of Newcastle, Australia and beneficiarys certificate adjusting invoice value.例9，By negotiation against the documents detailed herein a beneficiarys draft at 90 days after sight with “ABC Banking group LTD. 120 Wall Street, New York, USA”.例10，Invoice and drafts to be drawn on full CIF value but the beneficiary is to be paid 5% less as commission payable to openers and this should be incorporated on bank schedule.知识掌握 1翻译下列专用名词（1） drawer （2） drawee （3） usance draft （4） payee （5） bearer bill （6） acceptance （7） endorsement （8） commercial acceptance draft （9） bill of exchange （10） documentary draft2请将英国1882年票据法对汇票的定义翻译成中文A bill of exchanging unconditional order in writing addressed by one person (the drawer) to another (the drawee) signed by the person giving it requiring the person to whom it is addressed (the drawee, who when he signs becomes the acceptor) to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer (the payee). (Bill of Exchange Act, 1882 of the United Kindom.)3根据下列内容正确制作一份汇票（1）issuing bank：Societe General Paris, France（2）L/C No.：4578 dated April 1st, 2006（3）L/C amount：USD9 996.00（4）advising bank：Bank of China（5）applicant：NAVY & CO. Hamburg（6）beneficiary：China National Textiles Imp. & Exp. Corp（7）expiry date：May 31, 2006（8）B/L date：May 5th, 2006（9）B/L beneficiarys draft at sight drawn on to the issuing bank and pay to the order of Bank of China for 98% value marked as drawn under the credit（10）quantity of goods：15 000 Kilos net, unit price USD 680.00 per 1 000 Kilos（11）invoice No.：45778 3。3 海运提单 331 海运提单的定义是由船长、代理人或承运人签发的，证明收到货物并同意将货物运至特定的目的地的且交付于收货人的凭证。332 海运提单的内容1）提单正面的内容根据中华人民共和国海商法（Maritime Code of the Peoples Republic of China）第七十三条的规定，提单的内容主要包括以下事项：（1） 货物的品名、标志、包装和件数以及运输危险货物是对危险性质的说明。（2） 承运人的名称和营业地点。（3） 船舶的名称。（4） 托运人的名称。（5） 收货人的名称。（6） 装货港和在装货港接收货物的日期。（7） 卸货港。（8） 多式联运提单还要增加接收货物的地点和交付货物的地点。（9） 提单的签发日期、地点和分数。（10） 运费的支付。（11） 承运人或者其代表的签字。2）提单背面的印刷条款（1）首要条款（paramount clause）和提单适用法。（2）定义条款（definition clause）。（3）承运人责任条款（carriers liability clause）.（4）承运人责任期间条款（carriers period of responsibility clause）.（5）承运人赔偿责任限制条款（limit of liability clause）.（6）特定货物条款。特定货物如舱面货（deck cargo）、危险货物（dangerous goods）、冷藏货物（refrigerated goods）、木材（timber）、钢铁（iron and steel）、重大件（heacy lifts and awkward）等特定货物条款。333 海运提单的分类1）根据收货人抬头不同分为：提示提单（order bill of lading）、记名提单（straight bill of lading）和不记名提单（blank/bearer/open bill of lading）.2)根据货物的状况分为：清洁提单（clean B/L）和不清洁提单（claused foul B/L）.3）根据货物在运输过程中是否转船分为：直运提单（direct B/L）、转运提单（transhipment B/L）、联运提单（through B/L）和多式联运提单（combined transport B/L，简称CTB）。4）根据提单的内容分为：全式提单（long form B/L）和简式提单（short form B/L）。5）其他类型的分类（1）超期提单（stale B/L）。分两种情况：一种是超过信用证规定的日期或者是超过提单签发日期21天才到议付行议付的提单；另一种是在近洋运输时，经常出现货物限于提单到达的情况，因此在近洋国家的贸易合同中，经常订有“Stale B/L is acceptable（过期可以接受）”条款。（2）倒签提单（ante-dated B/L）。（3）舱面提单（on deck B/L）。（4）集装箱提单（container B/L）。有两种形式：一种是使用多式联运提单时，提单内容增加了集装箱号码和封号（在这种条件下，信用证上应注明“多式联运提单可以接受”等类似的字样）；另一种是再普通的提单上加注“containerized（集装箱运输）”的字样。（5）先期提单。（6）预借提单（advanced B/L）。334 海运提单的作用（1）海运提单的持有人凭此单据可以在目的港的轮船公司提货，也可以在装货船舶到达目的港之前，通过合法转让海运提单而转移物权，或以此此向银行办理抵押货款。（2）海运提单是提单持有人进行索赔的重要依据。（3）海运提单是划分承运人和托运人之间权利和义务的重要依据。（4）海运提单是收取费用的依据，运输途中可凭此来办理各种相关事宜。（5）海运提单是承运人已经按照提单所列内容会收到货物的证明。335 海运提单的填制336 提单的背书实务中通常所说的提单的背书，是指指示提单在转让时根据需要进行的背书。它主要有记名背书、不记名背书和指示背书等几种形式。1）记名背书。指背书人在提单背面写明被背书人的名称，并由背书人签名的背书形式。例如，ABC公司将提单背书转让给DEF公司，可作以下背书：To deliver to DEFABC CO.Aug. 18th, 20032）不记名背书。又称空白背书，是指背书人在提单背面签上自己的名字，但不记载任何受让人的背书形式。如信用证中有“Bill of lading made out to order endorsed in blank”条款。例如，ABC CO. Aug. 18th, 20033）指示背书是指背书人在提单背面写明“凭X X X 指示”的字样，同时由背书人签名的背书形式。经过指示背书的指示提单还可以进行背书，但背书必须连续。例如，ABC公司指示背书转让给DEF公司可作以下背书：To the order of DEF CO.ABC CO.Aug. 18th, 20033. 3. 7 信用证条款与海运提单举例例1，Bills of lading must evidence carrying steamer is not America and not calling at American port.例2，2/2original+2NN copies clean on board marine bills of lading, issued to order and endorsed in blank marled “freight paid” notify applicant.例3，B/L must bear a written signature, if signed by a facsimile stamp they can not be acceptable.例4，Bill of lading should mark freight payable as per charter party, evidencing shipment from Whampoa, China to U.S. Gulf port.例5，B/L showing invoice value, unit price, trade term, contract No., proforma invoice No., and No. of this L/C unacceptable.例6，Stale claused container and /or short form bill of lading not acceptable.例7，Shipper must send one copy of shipping documents direct to buyer and certificate to this effect is required.例8，Full set of clean on board marine bills of lading, made out to order of ABC CO. , marked：“freight prepaid”, notify：applicant.例9，Bill of lading must specifically state that the merchandise has been shipped or loaded on board a named vessel and /or bill of lading must evidence that merchandise has been shipped or loaded on board a named vessel in the on board notation.知识掌握1 海运提单的定义和内容是什么？2 海运提单的种类有哪些？3 海运提单的背书是如何规定的？知识应用根据下列条款正确填制提单一份。A信用证有关条款（1）L/C No. CDR22/99 dated Sept. 4th ,2005 issued by Bank of India（2）A full set clean shipped “on board ”Ocean Bill of Lading, dated not later than 15th Oct. , 2000, Marked “freight paid”, made out and endorsed to the order of Bank of India, Louborch, Stershire Denile ZBK, UK, notifying Win Shipping Services, 94 Beaumond Road.（3）Shipment date：10th Oct. , 2005（4）Expiry date：Oct. ,30th ,2005（5）Short form Bills of lading are not acceptable.（6）Evidencing the current shipment from the Peoples Republic of China port to London for the undermentioned goods（7）Benwficiary：China National I/E Corp. Wei Da Branch（8）10 cartons of Sliced Water Chestnuts USD 12.00 per carton under contract No. SF5980 CIF LondonB. 有关资料（1）Marks：N. H London No. 1-810CNT（2）B/L No. 6673（3）Goss Weight：1 800kgs（4）Measurement：24.533m3（5）Ocean Vessel：KangKe. V.37