出口结汇单据制作练习

出口结汇单据制作练习

习题1：

按照下述的L/C缮制一份对应的汇票。

FROM: OVERSEAS UNION BANK LTD., SINGAPORE

TO: BANK OF CHINA, JIANGXI BRANCH

Form of Doc. Credit *40 A: IRREVOCABLE

Doc. Credit Number *20: K04/232

Date of Issue 31C: 04/02/24

Expiry *31 D: DATE 04/04/23 PLACE CHINA

Applicant *50: KWONG FOO YOUNG CO., LTD.

34 JALAP STREET,

50050 SINGAPORE

Beneficiary *59: JIANGXI FRUITS AND VEGETABLES I MP. AND EXP. CO., LTD.

188 W AIMA ROAD, NANCHANG,

CHINA

Amount *32B: Currency USD Amount 5850.00

Available with /by *41D: ANY BANK

BY NEGOTIATION

Draft at ······42C: DRAFTS AT SIGHT

FOR FULL INVOICE V ALUE

Drawee 42D: OVERSEAS UNION BANK LTD.,

SINGAPORE

Partial Shipments 43P: ALLOWED

Transshipment 43T: NOT ALLOWED

Loading in Charge 44A: ANY SEA PORT IN CHINA

For Transport to 44B: SINGAPORE

Latest Date of Ship. 44C: 04/04/13

Descript. of Goods 45A :

BEAN CURD AND VINEGAR

BEAN CURD, 200 CTNS, USD 12.75 PER CTN,

VINEGAR, 200 JARS, USD 16.50 PER JAR,

CIF SINGAPORE

GOODS ARE AS PER S/C NO. KFY1013/2003.

Documents required 46A:

+SIGNED COMMERCIAL INVOICE, 3 FOLD.

+PACKING LIST, 3 FOLD.

+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING ISS UED TO OUR ORDER, MARKED “FREIGHT PREPAID”AND NOTI FY APPLICANT.

+CERTIFICATE OF ORIGIN IN ONE ORIGINAL.

+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE FOR 11 0 PCT OF THE INVOICE V ALUE COVERING ALL RISKS AS PER C IC.

Additional Cond. 47A: 1. A DISCREPANCY FEE OF USD 50.00 W ILL BE DEDUCTED FOR EACH SET OF DOCUMENTS BEARING DI SCREPANCIES.

2. THIS DOCUMENTARY CREDIT IS SUBJECT TO ICC PUBLIC ATION 500.

Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHI N 10 DAYS AFTER ISSUANCE OF B/L BUT WITHIN THE V ALIDIT Y OF THE CREDIT.

Confirmation instructions 49: WITHOUT

Details of Charges 71B: ALL BANKING COMMISSION AND CHA RGES OUTSIDE SINGAPORE ARE FOR THE ACCOUNT OF THE BE NEFICIARY.

Instr to Payg/Accpty/Negoty Bank 78: UPON RECEIPT AND TAKIN G UP OF DOCUMENTS WE WILL REMIT THE PROCEED ACCORDI NG TO YOUR INSTRUCTIONS.

习题2：

按照下述的L/C缮制一份对应的汇票。

FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANY

TO: BANK OF CHINA, HEBEI BRANCH

Form of Doc. Credit *40 A: IRREVOCABLE

Doc. Credit Number *20: 02-4-1520

Date of Issue 31C: 2002/11/18

Expiry *31 D: DATE 2003/01/24 PLACE AT OUR COUN TER

Applicant *50: LUCKY VICTORY INTERNATIONAL

STUTTGART STIR. 5,

D-84618, SCHORNDORF,

GERMANY

Beneficiary *59: HEBEI MACHINERY IMP. AND EXP. COR P (GROUP)

720 DONGFENG ROAD

SHIJIAZHUANG

CHINA

Amount *32B: Currency USD Amount 67200.00

Available with /by *41D: A V AILABLE WITH US BY DEFERRED P AYMENTAT 30 DAYS SIGHT FOR FULL INVOICE V ALUE AGAINST THE BENEFICIARY’S DOCUMENTS

Partial Shipments 43P: ALLOWED

Transshipment 43T: ALLOWED

Loading in Charge 44A: TIANJIN

For Transport to 44B: HAMBURG

Latest Date of Ship. 44C: 2003/01/03

Descript. of Goods 45A:

STAINLESS STEEL SPADE HEAD，