1、国际商务单证缮制与操作试题 一、根据合同审核信用证 二、修改错误 三、根据所给信用证缮制相关单据 ISSUING BANK: BANK OF FUKUOKA, LTD. , THE TOKYO ADVISING BANK: BANK OF CHINA, NINGBO SEQUENCE OF TOTAL: 131 FORM OF DOC. CREDIT:IRREVOCABLE DOC. CREDIT NUMBER: H612-100672 DATE OF ISSUE :050422 EXPIRY EATE :050521 PLACE: BENES COUNTRY APPLICANT: SAKOY
2、I CO. , LTD. 2-7-11 DAIRITONOUE MOJI-KU KITAKYUSYU-CITY, JAPAN BENEFICIARY:ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP NO. 112 JIANZHONG ROAD. NINGBO, CHINA AMOUNT:CURRENCY JPY AMOUNT 1275000.00 NEGOTIATION AVAILABLE WITH/BY:ANY BANK DRAFTS AT:DRAFT AT SIGHT FOR FULL INVOICE COST DRAWEE: BANK OF FU
3、KUOKA, LTD. , THE TOKYO PARTIAL SHIPMENTS: PERMITTED LOADING IN CHARGE: NINGBO FOR TRANSPORT TO: MOJI, JAPAN LATEST DATE OF SHIP. :050507 DESCRIPT. OF GOODS:TRADE TERM CIF MOJI JAPAN CANNED BOILED BAMBOO SHOOTS DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO. + SEAWA
4、Y BILL IN THREE COPIES + PCKING LIST IN FIVE COPIES + INSURANCE POLICY IN 2 COPIES BLANK ENDORSED COVERING ALL RISKS AND WAR RISK FOR 110% INVOICE VALUE, CLAIM IF ANY PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFT. + BENEIFICIARY CERTIFICATE CERTIFYING THAT THREE SETS COPIES OF NON-NEGOTIABLE C
5、HIPPING DOCUMENTS HAVE BEEN AIRMAILED DIRECTLY. ADDITIONAL COND. :REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF THE BENEFICIARY. PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIPMENT BUT WIT
6、HIN THE VALIDITY OF THE CREDIT. CONFIRMATION: WITHOUT INSTRUCTIONS:DRAFT AND DOCTS TO BE SENT BY AIR-COURIER TO OUR HEAD OFFICE, FUKUOKA (ADDRESS: 13-1 ,TENJIN2-CHOME, CHUO-KU, FUKUOKA,JAPAN) CONTRACT NO. :B9A15A3025 UNIT PRICE:CIF MOJI JPY850.00PER CAN TOTAL:JPY1275000.00 PACKING:IN CANS OF 20KGS E
7、ACH G.W. :22KGS EACH MEASUREMENT 0.018Ms EACH TOTAL:27.00M3 SHIPPED PER M/V :CHANGHE V. 45 SW B/L NO. :89 INVOICE NO.: BP2011446 SHIPPING MARKS: W/DMOJL/NO. 1-UP 1受益人证明 4装船通知 ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP NO. 112 JIANZHONG ROAD. NINGBO, CHINA SHIPPING ADVICE DATE: Messrs: Dear Sirs: R
8、e:Invoice No.: L/C No.: We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment as stated below. Commodity: Quantity: Amount: Ocean Vessel: Bill of lading No.: E. T. D. : Port of Loading: Destination: We hereby certify that the above conten
9、t is true and correct. ZHEJIANG WANDAO FOOK IMPORT AND EXPORT GROUP 国际商务单证缮制与操作试题 一、根据所给合同审核信用证 1金额有误，未考虑溢短装后的金额。 2汇票付款期限不符。 3提单条款中的运费条款有错误。 4保险条款中的加成率应为 110%。 5保险条款有误。应将 ICC 改成 CIC。 6检验证书条款应删去或作修改，不应由开证申请人签发。 7数量条款有误。 8价格条款有误。 9目的港有误。 10装运期有误。 二、修改错误 1错误选项为： A；正确写法 为： INSURANCE POLICY 保险单据的形式应符合信用证
10、的规定。按照 UCP500 第 34 条 (d)款，“除非信用证另有规定，银行将接受由保险公司或承保人或他们的代理人预约的预保单项下的保险凭证或保险声明。虽然信用证特别要求预约保单项下的保险凭证或保险声明，银行仍可接受保险单以取代前述保险凭证和保险声明”。据此条款，银行接受三种保险单据，即保险单 (INSURANCE POLICY) 保险凭证 (INSURANCE CERTIFICATE) 和保险声明 (INSURANCE DECLARATION)。如 果信用证要求保险凭证或保险声明，可出保险单作为替代，如果信用证没有明确种类，笼统地要求保险单据，则只要与信用证其他条件及 UCP600 第 2
11、8 条相符的单据都可以受理。该信用证明确要求提交保险单 (INSURANCE POLICY)，不应提供保险证明 (INSURANCE CERTIFICATE)。 2错误选项为： B；正确写法为： 2004 协议年度是出口证书上关键的一栏，填写时应确保与货物实际出运的年度一致。提单显示货物出运年度为 2004 年，而许可证显示的配额年度为 2005 年，与信用证要求不符。 3错误选项为： A；正确写法为： GOODS HAVE BEEN ACCEPTED FOR CARRIAGE根据 UCP600 第 23 条，除非信用证另有说明，空运单必须注明货物已被接受待运 (“ GOODS HAVE BE
12、EN ACCEPTED FOR CARRIAGE” )，而非仅仅表明是收到货物(“ RECEIVED FOR CARRIAGE” )。 4错误选项为： C；正确写法为： VESSEL： GLORIA V.123 DATED APRIL 30， 2004根据 UCP600 第 20 条，当提单上 显示从起运港的船只是预期 (INTENDED)船时，即使预期船只与实际装运船只一致，提单的装船批注 (ON BOARD NOTATION)在装船日期的批注外还应批注实际的装运船只。 5错误选项为： B；正确写法为： USD9000.00 汇票开立的金额应与发票金额一致。一般而言，信用证都规定“汇票金额为发票金额的100%”。如果信用证特别规定汇票金额为发票金额的百分之几十 (如 DRAFT FOR 90% INVOICE VALUE)，汇票的金额应与发票所载金额相同。该信用证要求“ DRAFF.FOR 90 PERCENT OF INVOICE VALUE”，即要求汇票按发票金额的 90%制作。提交的发票显示金额为 USD10000.00，故汇票金额应为 USD9000.00。 三、根据所给信用证缮制如下单证
