浙江财经国际结算双语审单练习附答案

Shipment as defined by UCP 500 Artcle 46From: Port of Hong KongFor transportation to: Puerto Armuelles,PanamaNote later than :June 9, 1994Transhipment □allowed □not allowed Credit available with Nominated Bank: Freely negotiable□by payment at sight □by deferred payment at:□by acceptance of drafts at:□by negotiationAgainst the documents detailed herein □and Beneficiary’s draft(s) on:Banko Binko, Panama, Rep. of PanamaPartial shipments □allowed □not allowed Amount : Approximately USD110,000.00Advising Bank Reference n International bank and Trust Co.Hong KongBeneficiaryElectronic Distributors Associates 217 Des Voeux Road, Central Hong KongApplicantImportadores Electronicos S.A.147 Avevida san Jose Panama, Rep. of PanamaExpiry date & place for presentation of docsExpiry date: June 17, 1994Place for presentation:Hong Kong Place and Date of issuing Panama, May 29, 1994Irrevocable Number 1234Documentary CreditName of Issuing Bank Banko BinkoPanama, Rep. Of Panama 请认真阅读本信用证!后面单据中的红色字表示不符点。

你能否解释为什么是不符点吗!We here by issue the Irrevocable Documentary Credit in your favour. It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision, International Chamber of Commerce Paris, France, Publication No 500) and engages us in accordance with the terms thereof. The number and the date of the Credit and the name of our bank must be quoted on all drafts required. If the Credit is available by negotiation, each presentation must be noted on the reverse side of this advice by the bank where the Credit is available.Name and signature of the issuing bankThis documents consists of □signed page(s)Documents to be presented within 8 days after the date of shipment but within the validity of the CreditSigned Commercial Invoice Certificate of OriginFull set of clean “on board” ocean bills of lading consigned to transistorsCovering:Televisions, VCRs, Video Recorders and spare parts of Japanese origin and 10000 VHS cassettes of Chineses origin as per purchase order 1714-X, CFR PuertoDraft to be marked “Drawn under Banko Binko, Panama Documentary credit 1234 issued on May 29, 1994”接上页Draft 汇票USD122,500.00Hong Kong, June 18, 1994 At sightPay to the order of Electronic Distributing AssociatesOne Hundred Twenty-two Thousand Five Hundred US dollars For Value Received and Charge same to account ofDrawn underTo: Banko Binko LLPanama Electronic Distributing AssociatesCommercial Invoice发票Electronic Distributing AssociatesJune 17, 1994 Sold to : Importadora Electronica S.A Terms: Documentary Credit Panama, Rep. Of PanamaInvoice No. 741 Contract No. 1714Packing Description Price1 container Televisions, VCR, VideoRecorders……. USD100,000.00VHS cassettes …….USD 5,500.00FOB FactoryHandling USD105,500.00Freight USD 16,850.00Total C&F……Panama USD122,500.00LLElectronic Distributing AssociatesHong Kong Consolidators Inc., as agentsOriginalCertificate of Origin产地证书Item, number , marks, number and types of packages, description of goods:ContainerContaining Televisions, VCRs, Video Recorders and spare parts and 10000 VHS cassettes as per purchase order 1714Transport details:OceanMV AltamaresCountry of Origin:JAPANConsignee:Banko BinkoPanama, Rep. of PanamaNo. HK 764187Consignor:Electronic Distributing Associates Hong Kong Consolidators, Inc.,as agentFor multimodal transport or port to port shipment接上页The undersigned authority certifies that the goods described above originates in the country shown above.PANAMA –HONG KONG CHAMBER OF COMMERCE Place and date of issue, name and signature of competent authority June 9, 1994, Hong KongLLPnamanian –Hong Kong Chamber of CommerceShipper:Electronic Distributing Associates Hong Kong Consolidators, Inc.,as agentPort of Loading Hong KongPort of discharge Puerto Armuelles PanamaOcean Vessel:M/V Altamares Place of delivery (Applicable only when document used for MULTIMODAL transport):提单（运输单据）Place of receipt (Applicant only when document Used for MULTIMODAL transport):Notify address(carrier not responsible for failure to notify:Importadora Electronica S.A 147, Avenida San Jose Panama, Rep. Of PanamaCarrier:LHK LINES??? No. 7Shipper’s reference: EDA –PA4576Consignee:To order ofTransitarios PanamaVoyage No. 59EFor multimodal transport or port to port shipmentSignatureLLXYZ Company as agentPlace and date of issue:Hong Kong –June 9, 1994Number of Originals1Freight payable at:collectAppropriate column to be marked by ×Collect USD 16,800.-Destination Land Freight/transp addr .Sea FreightOrigin TMC/LCL charge Freight and charges Movement:Received by the Carrier from the Shipper in apparent good order and condition (unless otherwise noted Herein) the total number or quantity of Containers or other packages or units indicated in the box opposite entitled “Total No. of Containers/packages received by the Carrier” for carriage subject to all the termsand conditions hereof (INCLUDING THE TERMS AND CONDITIONS ON THE REVERSE AND THE TERMS ANDCONDITIONS OF THE CARRIERS APPLICABLE TARRIF)from the Place of Receipt or the Port of Loading, whichever isapplicable to the Port of Discharge or the Place of Delivery, whichever is applicable in accepting the documents the Merchant expressly accepts and agrees to all its terms and conditions whether printed, stamped or written, or otherwiseincorporated, notwithstanding the non-signing of this document by the Merchant.Total No. of Containers/ Shippers declared packages received by value ：the Carrier: USD 122,5001Container Nos. Number and type of packages, Gross weight(kg) measurement(cbm)Seal Nos, description of goods Marks and Nos.1 container TVs, VCRs, Spare parts and Cassettes ………ON BOARD June 9, 1994ABOVE PARTICULARS AS DECLARED BY SHIPPERS接上页第8课内审单练习答案1、信用证有效期是1994年6月17日，而汇票日期是1994年6月18日2、信用证超支USD1500，汇票和发票金额是USD122500，而信用证的金是大约USD110000（UCP500第39条款C分条）3、汇票的出票人是Electronic Distributing Associates, 而信用证上的受益人是Electronic Distributors Associates。