外贸单证操作实务参考答案.doc

1、学习情境一 认识合同一、判断题1、 2、 3、 4、 5、二、单选题1、B 2、A 3、C 4、A 5、B 6、C 7、B三、多选题1、ABCDE 2、BCD 3、ACDE 4、ACD 5、ABCE 四、缮制合同实操1、某公司出口400打衬衫至美国纽约，成交价格为每打150美元CIF 纽约。QUANTITY数 量UNIT PRICE单 价AMOUNT总 值 400 DOZSUSD 150.00/ DOZCIFC5% NEW YORK USD 60,000.00TOTAL VALUE( IN WORDS)总金额（大写） SAY U.S. DOLLAR SIXTY THOUSAND ONLY QU

2、ANTITY数 量UNIT PRICE单 价AMOUNT总 值 400 DOZSCIF NEW YORK USD 150.00/ DOZLESS 5% DISCOUNT TOTAL USD 60,000.00USD 3,000.00USD 59,700.00TOTAL VALUE( IN WORDS)总金额（大写） SAY U.S. DOLLAR FIFTY NINE THOUSAND SEVEN HUNDRED ONLY 2、将下列合同条款翻译成中文（1）用牢固的新木箱包装，适合长途运输，防湿、防潮、防震、防锈并耐粗暴搬运。（2）收到信用证后30天内装运，信用证必须在2015年6月底之前开抵

3、卖方，否则卖方有权不经通知而取消本合同或者对由此造成的直接损失向买方提出索赔。（3）凡是以CIF条件达成的交易，根据合同规定的险别按发票金额的110%投保。如果要求加大投保金额或扩大险别，新增的保险费由买方承担。（4）买方应保证信用证最迟在本合同规定装运月份前30天送达卖方，否则因此不能按期装运者，卖方不负责任；如超过装运期仍未能开到，卖方有权取消合同并向买方提出索赔。（5）买方应通过卖方所接受的银行于装运月份前30天之前开立并送达卖方不可撤销见票后45天付款的远期信用证，规定50%发票金额凭见票后45天以远期光票付款，余下50%货款以见票后45天付款交单。100%发票金额的全套装运单据随附于

4、托收项下，于买方付清发票全部金额后交单。如买方不付清全部发票金额，则货运单据须由开证行掌握凭卖方指示处理。以上条款必须在信用证中明确表述。3、根据以下成交信息填制销售合同。SALES CONFIRMATIONNO. TX150709 DATE: AUG. 18, 2015The seller: GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD. NO. 45 ZHONGSHAN ROAD, GUANGZHOU, P.R.CHINA The buyer: AVIOE. CO., LTD. 3 JAN ROAD, TOKYO, JAPANThis Contract

5、is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmountLadies Jacket, Style No. T208Shell: 100% cotton）BlackRed124

6、8pcs1248pcsCFR TOKYOUSD8.60/PCUSD8.60/PCUSD10732.80USD10732.80Total2496PCSUSD 21465.60Total Contract Value: SAY U.S. DOLLARS TWENTY ONE THOUSAND FOUR HUNDRED SIXTY FIVE AND CENTS SIXTY ONLY.Packing: 12 pieces packed in one standard export cartonTime of Shipment: Not later than Sep. 30, 2015 Port of

7、Loading and Destination: From Guangzhou, China to Tokyo, Japan Transshipment is prohibited and partial shipment is prohibited .Insurance: To be effected by the buyer Terms of Payment: By irrevocable Letter of Credit at sight, reaching the seller before Sep.1, 2014 and remaining valid for negotiation

8、 in china. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and /or claim for damages. This contract is made in two original copies and becomes valid after both parties signature, one copy to be held by each

9、 party. Signed by: THE SELLER: THE BUYER:GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD. AVIOE. CO., LTD. （2）根据下述条件，缮制合同SALES CONTRACTSELLERSHANGHAI FEIYUE TRADING COMPANY856 HUTAI ROAD ，SHANGHAI，CHINANO.:STEP-15BS02DATE:9TH,AUG, 2015SIGNED IN:SHANGHAIBUYERHAN WHA L&C CORPORATION 100 JULIAN SULTAN#01-20 S

10、ULTAN PLAZAP.O.BOX.1240，BARCELONA，SPAINThis contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.Shipping MarksCommodity & SpecificationPackingQuantityUnit Price & Trade TermsAmountHWCBARCELONSTEP-15BS02C/NO:1-555Baby StrollerSIT 4

11、985 SIT 3455SIT 28151 SET/CTN4 SETS/CTN2 SETS/CTN300 SETS720 SETS150 SETSCIF BARCELONAEUR 20.5/SET EUR 25.5/SETEUR 38.5/SETEUR 6,150.00EUR19,125.00EUR 5,775.00 Total:1170 SETSEUR 31,050.00Total ValueSAY EUROPEAN DOLLAR THIRTY ONE THOUSAND AND FIFTY ONLYPort of Loading & Destination FROM SHANGHAI, CH

12、INA TO BARCELONA, SPAIN BY SEA Time of Shipment & means of TransportationBY THE END OF SEPTEMBER, 2014 PARTIAL SHIPMENTS AND TRANSSHIPMENT NOT ALLOWEDInsuranceTO COVER 110% OF INVOICE VALUE AGAINST F.P.A AS PER AND SUBJECT TO THE OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981Terms of PaymentTH

13、E BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT 30 DAYS AFTER SIGHTFOR 100% OF TOTAL CONTRACT VALUETO REACH THE SELLER NOT LATER THAN AUG. 20TH ,2015.AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.The BuyerThe S

14、ellerHAN WHA L&C CORPORATION SHANGHAI FEIYUE TRADING COMPANY(signature) XXX(signature)XXX学习情境二 催证、审证及改证一、判断题1、2、3、4、5、6、7、8、9、10、二、单选题1、D 2、D 3、C 4、D 5、B 6、A 7、B 8、A 9、B 10、C11、C 12、A 13、A 14、D 15、B 16、C三、多选题1、ACD 2、AE 3、ABC 4、ADE 四、审证实操操作练习一131D: 有效期规定为“160202”与合同规定不符；应改为“160215”；231D:到期地点“SPAIN” 与

15、合同规定不符；应改为“CHINA”；359: 受益人名称与合同规定不符；应改为“SHANDONG YIHAI IMPORT ANDEXPORT CO.，LTD”； 432B: 货币名称与合同规定不符；应改为“USD”； 542C: 汇票付款期限与合同规定不符；应改为“AT SIGHT”； 642A: 汇票付款人为开证申请人不妥；应改为“BANCO SANTANDER, S.A”；743P: 不允许分批与合同规定不符；应改为“ALLOWED”； 843T: 不允许转运与合同规定不符；应改为“ALLOWED”； 944F: 目的港与合同规定不符；应改为“BARCELONA”； 1044C: 最迟装

16、运期与合同规定不符；应改为“150131”；1145A: 合同号与合同规定不符；应为“YH15039”；1245A: 数量与合同规定不符；应分别改为“BLACK COLOUR/5000PCS”和“BROWN COLOUR/8000PCS”； 1345A: 每箱的件数不符；应为“500PCS/CTN”； 1446A: 海运提单的运费项目不符；应为“Freight Collect”；15. 46A: 要求提供保险单与FOB术语不符；应要求取消；1671B: 所有的费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDESPAIN ARE TO BE BORN BY BENEFICIAR

17、Y ”；1748: 交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATEOF SHIPMENT”；操作练习二1、议付地在国外不妥，应改为中国南京。2、汇票的付款期限不符，应为即期，而不是见票20天。3、合同号码错误应为15TG28711，而不是15TGA28711 4、信用证商品单价与合同不符，应为USD7.30，而不是USD3.70。5、投保险别与合同不符，应为F.P.A，而不是ALL RISKS AND WAR RISKS6、提单上应标明“FREIGHT PREPAID”而不是“FREIGHT COLLECT”7、不能将提单正本直接寄给买方，所以应删除受益人

18、证明条款中“ONE ORIGINAL B/L HAS BEEN SENT TO THE APPLICANT”的内容。 8、合同允许转运，应将装运中的“NOT ALLOW”改为“ALLOW”。 9、信用证有效期过短，应将“150825”改为“150915”10、信用证允许装运数量有10%的溢短装，但却未对信用证金额进行适当添加，应将“USD13140”改为“USD 14454”。五、填制开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA Date:MAY.30,2015Beneficiary (full name an

19、d address )DenseLight Semiconductors Pte Ltd6-2 OHTEMACHI, CHIYADA-KU, TOKYO, JAPANL/C No.Ex Card No.Contract No. SOT1505127Date and place of expiry of the creditJUL.15,2015 JAPANPartial shipmentsallowed X not allowedTransshipmentXallowed not allowed Issue by airmail With brief advice by teletransmi

20、ssion Issue by express deliveryXIssue by teletransmission ( which shall be the operative instrument )Loading on board/dispatch taking in change at/from SHANGHAInot later than JUN.30,.2015.for transportation OSAKAAmount ( both in figures and words ) USD 10750.00SAY USD TEN THOUSAND SEVEN HUNDRED AND

21、FIFTY ONLY.Description of goods100% COTTON KNITTED BLOUSE H32331H32332Packing:PACKED IN 35 CARTONS OF 100PCS EACHCredit available withXby sight payment by acceptance by negotiation by deferred payment atagainst the documents detailed hereinXand beneficiarys draft for % of the invoice valueatUSD10750

22、.00on FOB C&F X CIF or other termsDocuments required: ( marks with X )1. ( X ) Signed Commercial Invoice in 3 copies indicating L/C No. and Contract No.2. ( X ) Full set of clean on board ocean Bills of Landing made out TO ORDER OF SHIPPER and blank endorsed, marked “freight to collect/ X prepaid X

23、showing freight amount” notifying3. ( ) Air Waybills showing “freight to collect/ prepaid including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( X ) Insurance Policy/Certificate in copes for 110 % of the invoice value showing claims payable in China in currency of th

24、e draft, blank endorsed, covering ( X Ocean Marine Transportation / Air Transportation / Over Land Transportation ) All Risks, War Risks.6. ( X ) Parking List / Weight Memo in 3 copies issued by the quantity / gross and the weights of each packing and packing condition as called by the L/C.7. ( ) Ce

25、rtificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( X ) Certificate of Quanlity in 2 copies issued by X manufacturer / public recognized surveyor / 9. ( X )

26、 Beneficiarys certified copy of cable dispatched to the accountees within 12 hours after shipment advising name of vessel / flight No. / wagon No. , date quantity , weight and value of shipment.10. ( ) Beneficiarys Certifying that extra copies of the documents have been dispatched according to the c

27、ontract terms.11. ( ) Shipping Cos Certificate attesting that carrying vessel is chartered or booked by accountee or their shipping agents:Additional instructions: 1. ( X ) All banking charges outside the opening bank are for beneficiarys account. 2. ( X ) Documents must be presented with days after

28、 the date of issuance of the transport documents but with the validity of this credit. 3. ( X ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both quantity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is

29、 acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or its agent.Account No. : 45781235 with BANK OF CHINA SHANGHAI BRANCH (name of bank) Transacted by: ( Applicant: name ,signature of authorized person ) Telephone No.: 021-65788877 SHANGHAI IMPORT & EXPO

30、RT TRADE CORPORATION TONGLI学习情境三 制作商业发票和装箱单一、判断题1、 2、3、4、5、6、7、8、二、单选题1、B 2、C 3、B 4、C 5、D 6、D 7、A 8、D 9、A三、多选题1、ABDE 2、ABCDE 3、ABCD 4、BCD四、缮制发票、装箱单实操（一）根据已知资料缮制单据商业发票和装箱单COMMERCIAL INVOICE1)SELLERFUJAIN XINYUAN IMPORT& EXPORT TRADE CORPORATION131 LIUYI ROAD FUZHOU CHINA3)INVOICE NO.XH1411114)INVOICE

31、 DATESEPT. 23, 20145)L/C NOMHKI20146)DATE AUG 28,20147)ISSUED BY NATIONAL PARIS BANK 24 MARSHALL VEDONCASTER MONTREAL, CANADA.2)BUYEROBSM TRADING CORPORATION 88 MARAHALL AVE DONCASTER VIC 3108,MONTREAL CANADA8)CONTRACT NO.MAL3039)DATEAUG. 1.201410)FROM FUHZOU11)TOMONTREAL12)SHIPPED BY FENGXING V.561

32、13)PRICE TERMCIF MONTREAL14)MARKS 15)DESCRIPTION OF GOODS 16)QUANTY 17)UNIT PRICE 18)AMOUNTOBSM COTTON TEATOWELS CIF MONTREALMONTREAL 15in*15in 16000DOZS USD 1.31 USD 20960.00C/No. 1-330 20in*20in 6000DOZS USD 2.00 USD 12000.0030in*30in 11000DOZS USD 4.70 USD 51700.00TOTAL: 33000DOZS USD 84660.00TOT

33、AL AMOUNT: SAY U.S.DOLLARS EIGHTY FOUR THOUSAND SIX HUNDREN AND SIXTY ONLY.WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT. 19)ISSUED BY SHANGHAI IMPORT& EXPORT TRADE CORPORATION 20)SIGNATURE XXXPACKING LIST1)SELLERFUJAIN XINYUAN IMPORT& EXPORT TRADE CORPORATION131 LIUYI ROA

34、D FUZHOU CHINA3)INVOICE NO.XH1411114)INVOICE DATESEPT. 23, 20145)FROMFUHZOU6)TOMONTREAL7)TOTAL PACKAGES (IN WORDS)330CTNS(SAY THREE HUNDRED CARTONS ONLY)2)BUYEROBSM TRADING CORPORATION 88 MARAHALL AVE DONCASTER VIC 3108,MONTREAL CANADA8)MARKS & NOS.OBSMMONTREALC/No. 1-3309)C/NOS. 10) DESCRIPTION OF

35、GOODS 11）QTY. 12)G.W. 13)N.W. 14)MEAS(M3)1-160 15in*15in 16000DOZS 6.6KGS 6 KGS 40 45 50cm161-220 20in*20in 6000DOZS 7.0KGS 6.5 KGS 40 50 55cm221-330 30in*30in 11000DOZS 8.0KGS 7.6 KGS 40 35 50cm TOTAL: 33000DOZS 2356KGS 2186KGS 28.7CBM 15)ISSUED BY SHANGHAI IMPORT& EXPORT TRADE CORPORATION 16)SIGNA

36、TURE XXX （二）根据下列信用证及资料缮制商业发票、装箱单各一份。福建金峰贸易有限公司FUJIAN JIN FENG TRADING CO. , LTD.NO.31 WU SI ROAD FUZHOU, CHINA（1）COMMERCIAL INVOICETO: （2）SUMITOMO CORPORATION108,OTOLIMACH TOKYO,JAPANINVOICE NO.: （3）14IN-C314 INVOICE DATE:（4）NOV 18，2014 S/C NO.: （5）FJ14256 S/C DATE: （6）OCT 05，2014 MARKS (7)NUMBER AN

37、D KIND OF PACKAGE DESCRIPTION OF GOODS(8)QUANTITY(9)UNIT PRICE(10)AMOUNT(11)SUMITOMO OSAKAMADE IN CHINANOS：1-13601360 WOODEN CASE OF FROZEN CUT CRAB AS PER S/C NO. FJ14256 DATED 20141005KL501KL502600CASE800CASECFRC3 OSAKAUSD135.0/CASEUSD130.0/CASEUSD 81000USD 10400TOTAL: 1400CASE USD 185000 (12)SAY

38、TOTAL: SAY ONE THOUSAND FOUR HUNDRED CASES ONLY. (13) FUJIAN JIN FENG TRADING CO. , LTD.XXX福建金峰贸易有限公司FUJIAN JIN FENG TRADING CO. , LTD.NO.31 WU SI ROAD FUZHOU, CHINAPACKING LISTTO: (1) SUMITOMO CORPORATION 108,OTOLIMACH TOKYO,JAPAN INVOICE NO.: (2) 14IN-C314 S/C NO.: (3) FJ14256 FROM: (4) FUZHOU TO:

39、 (5) OSAKA LETTER OF CREDIT NO.: (6) LC-410-046405 DATE OF SHIPMENT: DEC 1，2014 MARKS (7)DESCRIPTION OF GOODS(8)QUANTITY(9)PACKAGE(10)G.W.(11)N.W.(12)MEAS.(13)SUMITOMO OSAKAMADE IN CHINANOS：1-1360FROZEN CUT CRABKL501KL5026960KG9360KG580CASES780CASES12.5KG/CASE13KG/CASE12KG/CASE12KG/CASE20*20*40CM20*30*40CM (14) TOTAL: 16320KG 1360CASE 28CBM(15)SAY TOTAL:SAY ONE THOUSAND THREE HUNDRED SIXTY CASES ONLY.学习情境四 办理托运手续及领取运输单据一、判断题1、 2、3、4、 5、 6、 7、二、单选题1、B 2、B 3、A4、C 5、D 6、B 7、C 8、C 9、B 10、C 11、C 12、A 13、A 14、A 15、A三、多选题1、ABD 2、ABD 3、ADE 4、ABD 5、ABE四、缮制运输单