国际商务单证员2010版复习题(5)

来源：网络收集时间：2019-03-09 下载这篇文档手机版

说明：文章内容仅供预览，部分内容可能不全，需要完整文档或者需要复制内容，请下载word后使用。下载word有问题请添加微信号:或QQ：处理（尽可能给您提供完整文档），感谢您的支持与谅解。

四、根据合同审核信用证 1.买卖双方签订的合同如下：

托普纺织品进出口公司

TOP TEXTILES IMP AND EXP CORPORATION

127 Zhongshan Road East One, Shanghai P. R. of China

No. 28CA1006 Date: 20080306

销售确认书

SALES CONFIRMATION

Messrs: THOMSON TEXTILES INC.

3384 VINCENT ST. DOWNS VIEW, ONTARIO M3J, 2J4, CANADA

Article No. Commodity and Specification Quantity Unit Price Amount 77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30%

112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO

Colour Quantity(M) USD/M USD RED 4,000 1.56 6,240.00 SILVER 4,000 1.32 5,280.00 DK NAVY 4,200 1.62 6,804.00 WINE 2,800 1.62 4,536.00 DK BLUE 4,800 1.44 6,912,00 BLACK 4,200 1.62 6,804.00 TOTAL 24,000M USD36,576.00

10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED

PACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CARTONS SHIPMENT: ON OR BEFORE APR. 30 2008

DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS-

SHIPMENT ALLOWED.

INSURANCE: TO BE EFFECTED BY THE SELLER COVERING ICC(A) DATED 01/01/1982 FOR 110%

OF THE INVOICE VALUE W/W CLAUSE INCLUDED

PAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SIGHT TO BE

OPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THE SHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION UNTIL THE 15 DAYS AFTER THE DATE OF SHIPMENT

Buyer Signature Seller Signature

Charles Brown 李明

2.进口国开来的信用证如下：

ZCZC AHS302 CPUA520 S9203261058120RN025414394 P3 SHSOCICRA

TO 10306 26BKCHCNBJASH102514 FM 15005 25CIBCCATTFXXX05905 CIBBCCATTFXXX

*CANADIAN IMPERIAL BANK OF COMMERCE *TORONTO MT 701 02

27 SEQUENCE OF TOTAL: 1/1

40A FORM OF DOC.CREDIT: IRREVOCABLE 20 DOC.CREDIT NUMBER: T-017641 31C DATE OF ISSUE: 20080325

31D DATE PLACE OF EXPIRY: 20080505 CANADA

50 APPLICANT: THOMSON TEXTILES INC.

3384 VINCENT ST

DOWNS VIEW, ONTARIO M3J.2J4 CANADA

59 BENEFICIARY: TOP TEXTILES IMP AND EXP COMPANY 127 ZHONGSHAN ROAD EAST ONE SHANGHAI P. R. OF CHINA

32B AMOUNT CURRENCY: USD 36,576,00 39A POS/NEG TOL(%): 05/05

41D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION

42C DRAFTS AT: 30 DAYS AFTER SIGHT

42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO 43P PARTIAL SHIPMENTS: PROHIBITED 43T TRANSSHIPMENT: PROHIBITED 44E PORT OF LOADING: SHANGHAI 44F PORT OF DISCHARGE: TORONTO

44C LATEST DATE OF SHIP: 20080430

45A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006 CIF TORONTO

46A DOCUMENTS REQUIRED:

+ COMMERCIAL INVOICE IN QUADRUPLICATE

+ CERTIFICATE OF ORIGIN FOR TEXTILES

+ FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPERS ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT + INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCE COMPANY OF CHINA INCORPORATING THEIR OCEAN MARINE CARGO CLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF CIF INVOICE VALUE WITH CLAIMS PAYABLE IN CANADA

+ DETAILED PACKING LIST IN TRIPLICATE

47A: ADDITIONAL CONDITIONS: THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIRED

AN ADDITIONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM

THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT

71B: DETAILS OF CHARGES:

ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARY’S ACCOUNT AND MUST BE CLAIMED AT THE TIME OF ADVISING 48: PRESENTATION PERIOD:

WITHIN 5 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS

BUT WITHIN THE VALIDITY OF THE CREDIT 49: CONFIRMATION: WITHOUT 78: INSTRUCTIONS:

UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORD -ANCE WITH NEGOTIATING BANK’S INSTRUCTIONS AT MATURITY MAC/OBTDE84E DLM SAM

=03261058 NNNN

经审核信用证中的不符点如下：

五、根据所给出的信用证和相关资料，按题意完成各小题信用证一：

L/C 样本

FM: HABIB BANK LTD., DUBAI

TO: BANK OF CHINA, NANJING BRANCH Form of Doc. Credit *40 A: IRREVOCABLE Doc. Credit Number *20: LC-2008-1098 Date of Issue 31C: 081010

Expiry *31 D: Date 081230 Place CHINA

Applicant *50 : AL-HADON TRADING COMPANY

P. O. BOX NO. 1198, DUBAI U A E

Beneficiary *59: NANJING GARMENTS IMP. AND EXP. CO., LTD.

NO. 301 ZHEN AN TONG ROAD NANJING CHINA

Amount *32B: Currency USD Amount 40,750.00 Pos. / Neg. Tol. (%) 39A: 5/5 Available with /by *41D: ANY BANK

BY NEGOTIATION

Draft at ······ 42C: DRAFTS AT 60 DAYS AFTER SIGHT FOR FULL INVOICE VALUE Drawee 42A:

* HABIB BANK LTD., DUBAI *TRADING SERVICES, POX 1106,

*DUBAI U A E

Partial Shipments 43P: ALLOWED Transshipment 43T: ALLOWED Port of loading 44E: NANJING CHINA Port of discharge 44F: DUBAI U A E

Latest Date of Ship. 44C: 081215 Descript. of Goods 45A:

MEN’S UNDERWEAR 2 PCS SET CFR DUBAI

ART NO. 3124A, U. PRICE USD52.50/DOZ, 300DOZ

ART NO. 3125A, U. PRICE USD50.00/DOZ, 500DOZ

ALL OTHER DETAILS AS PER PROFORMA INVOICE NO. HT-2578 OF M/S. HALLSON TRADING P. O. BOX 2512 DUBAI U A E

Documents required 46A:

+SIGNED COMMERCIAL INVOICE IN TRIPLICATE

+PACKING AND ASSORTMENT LIST IN TRIPLICATE STATING THAT THE GOODS OF SIZE S, M, L, XL ARE PACKED INTO 4 DOZ PER ONE EXPORT CARTON, EACH SIZE EACH DOZEN

+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN TRIPLICATE SHOWING B/L NOTIFY PARTY AS CONSIGNEE AND INDICATING THE NAME OF THE MANUFACTURER +FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID, NOTIFY M/S HALLSON TRADING, P. O. BOX NO. 2512 DUBAI U A E AND ALSO SHOWING THE NAME, ADDRESS, TEL. NO. OR FAX NO. OF THE CARRYING VESSEL’S AGENT AT PORT OF DISCHARGE

+A SEPARATE CERTIFICATE FROM THE SHIPPING CO. OR ITS AGENT CERTIFYING THAT THE CARRYING VESSEL IS ALLOWED BY ARAB AUTHORITIES TO CALL AT ARABIAN PORTS AND IS NOT SCHEDULED TO CALL AT ANY ISRAELI PORTS DURING ITS TRIP TO ARABIAN COUNTRIES

+SHIPPING ADVICE MUST BE SENT TO THE DUBAI INSURANCE COMPANY ON FAX NO. 82354322 SHOWING THE SHIPPING DETAILS

+ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS AND SHIPMENT SAMPLES SHOULD BE SENT DIRECTLY TO THE OPENERS AND A CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS EFFECT IS REQUIRED

Additional Conditions 47A:

1．INSURANCE TO BE EFFECTED BY BUYER

2．REIMBURSEMENT UNDER THIS CREDIT IS SUBJECT TO UNIFORM RULES FOR BANK TO BANK REIMBURSEMENT UNDER DOCUMENTARY ICC PUBLICATION NO. 525

3．WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS L/C CONFIRMING THAT THE DRAFT AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF CREDIT.

4．AMOUNT AND QUANTITY 5 PCT MORE OR LESS ARE ALLOWED.

5．ALL DOCUMENTS MUST SHOW OUR L/C NUMBER. 6．THIS L/C IS UNRESTRICTED FOR NEGOTIATION.

Details of Charges 71B: ALL BANKING CHARGES OUTSIDE DUBAI ARE FOR A/C OF BENEFICIARY

Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER

THE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OF

THE CREDIT