国际贸易单证实务习题答案
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HKD118.00
CIFC5%
USD7，080，000
合计TOTAL
5．原产国(地)COUNTRY OF ORIGIN:MADE IN CHINA
6．包装PACKING:INCARTON
7．保险INSURANCE:/TO BE COVERED BY THE SELLERFOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN。1ST，1981.
9．装运期TIME OF SHIPMENT:DURING DEC.
10．装运口岸PORT OF SHIPMENT:SHANGHAI
11．到货口岸PORT OF DESTINATION:SINGAPORE
买方:卖方:上海新发展进出口贸易实业有限公司公司
The Buyer:The Seller:ShanghaiXin Development Imp. & .EXP. Enterprises Co,Ltd
negotiation inChinauntil the 15thday after the date of
shipment
4.售货确认书
上海新发展进出口贸易实业有限公司
Shanghai Xin Development Imp. &. Exp.Enterprises Co, Ltd
中国上海外高桥保税收政策区台中南路2号
（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set each”
（8）单价条款有误。应将“US$ 64.00 CIF H.K”改为“US$ 64.00 per set CIFC3% H.K”
（9）交单日期有误。应将“Oct. 31,2003”改为“Dec.15th,2003”
8．付款条件: THE BUYERSHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLE 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15THDAY AFTER THE DATE OF SHIPMENT。
MOISTURE (max) 15%
Admixture (max) 2%
QUANTITY:
60000metric tons
PACKING:
Packed in gunny bags of 100kgs
Each gross for net
UNIT PRICE:
JPY 200 PER M/T CIFC2% LinerTermsOsaka
2.海运出口单证工作程序
海运出口单证工作程序示意图
3.海运进口单证工作程序
海运进口单证工作程序示意图
二
1.回函如下
2.信函翻译
Sept. 10th, 2003
Dear Sirs,
We thank you for your enquiry of 10thSeptember and enclose our quotation for wall paper.
23.转证人
24.受证人
25.开证行
26.付款行
27.环球银行财务电讯协会
28.开征申请人
29.议付行
30.跟单信用证统一惯例
二.实务操作
1.不能；若代收行改变托收行指示中的条款必须经托收行认可。
2.代收行XX年XX月XX日电讯托收行英文函。
Re: Your Bill Ref H-65-L-M8866 for USD 508,800.00 D/P at sight drawn by SHANGHAI
2,Tai Zhong South RoadWaiGaoQiao Free Trade Zone,Shanghai,PRC
电话Telephone: 86-21-50480555传真Fax:86-21-50480164
致：TO：售货确认书
SALES CONFIRMATION
OVERSEAS TRADINGCORP.合同编号NO.: 01XDJJD-14778
1981
PAYMENT:
The buyer shall open through a bank acceptable to the
Seller an irrevocable sight letter of credit to reach the
seller 30 days before the month of shipment valid for
11.revolving L/C
12.red clause L/C
13.written undertaking
14.D/D (remittance by banker’s demand draft)
15.即期付款交单
16.承兑交付
17.拒付
18.拒绝承兑
19.托收行
20.拒绝证书
21.受益人
22.委托人
AMOUNT:
JPY 12,000,000 (SAY US Dollars Twelve million only)
SHIPMENT:
Shipment on or beforeOct. 30th, 200130000M/T;
shipment on or before NOV. 30th, 2001 30000M/T
On orders for one hundred rolls or more we allow a special discount of 2%.
We require payment by L/C to reach us one month prior to the time of shipment.
（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”
（4）装运期有误。应将“not later than October 31,2003”改为“during Oct./Nov.2003”
（5）分批装运有误。应将“not”删去
（6）保险金额有误。应将“150%”改为“110%”
2.documentary collection
3.collection order
4.remittance
5.remitting bank
6.notary public
7.confirmed irrevocable L/C
8.L/C at sight
9.usance L/C
10.transferable L/C
Conditions stipulated below:
1.货物名称及规格
Commodity & Specifications
2.数量
QuantiBaidu Nhomakorabeay
3.单价
Unit Price
4.总额
Total Value
MAXAM TOOTH PASTE ART.NW101
60000DOZENS
（10000CARTONS）
TEX. I/E Corp. Ltd.,
Our Ref MQ 83593245
As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500,000.00 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document.
fromShanghaitoOsaka
INSURANCE:
To be covered by the seller for 110% of total invoice
value against All Risks including War Risks as per and
subject to the relevant ocean cargo clause of the People’s Insurance Company ofChinadated Jan. 19th,
9.解：
（1）出口商品换汇成本
=7.57 CNY/USD
出口商品盈亏率=9.01%
10.解：
（1）关税完税价格180742 CNY
（2）关税税额=59644.86 CNY
（3）从量消费税额=5290.78 CNY
（4）增值税额=41765.20 CNY
三
一.翻译专用名词
1.clean collection
5.解：
CIFC3%=1039.36美元/公吨
6.解：
成交总利润额= 29515.3576元人民币
利润率=20.51%
7.解：
总运费=10×750=7500 HKD
CFR=FOB+F
=2000+750
=2750 HKD
8.解：
CIF= 100761.76 USD
应收保险费= 761.76 USD
或I=CIF-CFR=100761.76-100000=761.76 USD
There is a heavy demand for our supplies from house furnishers in various districts and regions, which we are finding it difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.
国际贸易单证实务习题册
参考答案
一
1.信用证的修改
（1）金额有误。应将金额改为“USD 352,000.00（Say U.S. dollars three hundred and fifty two thousand only）”
（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”
P.O.BOX 1563签订日期Date:Oct..16,2001
SINGAPOREELOPMENT
经双方同意按照下述条款签定本合同
The Buyer and Seller Have agree to conclude the following transactions according to the terms and
We look forward to receiving your order.
Your truly
China National Import & Outport Corp.
Manger
3. 合同条款改错:
COMMODITY &SPECIFICATION:
Feeding Broad Beans, F.A.Q.
3.托收行给代收行的英文回函。
Test amount USD508,800.00
Attn: YR Ref MQ 83593245
Our Ref H-65-L-M8866 for USD508,800.00
D/P at sight
Please be informed that drawer agree to reduce the bill amount to USD500,000.00. You may release whole documents against payment of the captioned new amount and T/T remit the proceeds to us as per our instructions ASAP.
We have made a good selection of patterns and sent them to you today by post. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.
CIFC5%
USD7，080，000
合计TOTAL
5．原产国(地)COUNTRY OF ORIGIN:MADE IN CHINA
6．包装PACKING:INCARTON
7．保险INSURANCE:/TO BE COVERED BY THE SELLERFOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN。1ST，1981.
9．装运期TIME OF SHIPMENT:DURING DEC.
10．装运口岸PORT OF SHIPMENT:SHANGHAI
11．到货口岸PORT OF DESTINATION:SINGAPORE
买方:卖方:上海新发展进出口贸易实业有限公司公司
The Buyer:The Seller:ShanghaiXin Development Imp. & .EXP. Enterprises Co,Ltd
negotiation inChinauntil the 15thday after the date of
shipment
4.售货确认书
上海新发展进出口贸易实业有限公司
Shanghai Xin Development Imp. &. Exp.Enterprises Co, Ltd
中国上海外高桥保税收政策区台中南路2号
（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set each”
（8）单价条款有误。应将“US$ 64.00 CIF H.K”改为“US$ 64.00 per set CIFC3% H.K”
（9）交单日期有误。应将“Oct. 31,2003”改为“Dec.15th,2003”
8．付款条件: THE BUYERSHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLE 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15THDAY AFTER THE DATE OF SHIPMENT。
MOISTURE (max) 15%
Admixture (max) 2%
QUANTITY:
60000metric tons
PACKING:
Packed in gunny bags of 100kgs
Each gross for net
UNIT PRICE:
JPY 200 PER M/T CIFC2% LinerTermsOsaka
2.海运出口单证工作程序
海运出口单证工作程序示意图
3.海运进口单证工作程序
海运进口单证工作程序示意图
二
1.回函如下
2.信函翻译
Sept. 10th, 2003
Dear Sirs,
We thank you for your enquiry of 10thSeptember and enclose our quotation for wall paper.
23.转证人
24.受证人
25.开证行
26.付款行
27.环球银行财务电讯协会
28.开征申请人
29.议付行
30.跟单信用证统一惯例
二.实务操作
1.不能；若代收行改变托收行指示中的条款必须经托收行认可。
2.代收行XX年XX月XX日电讯托收行英文函。
Re: Your Bill Ref H-65-L-M8866 for USD 508,800.00 D/P at sight drawn by SHANGHAI
2,Tai Zhong South RoadWaiGaoQiao Free Trade Zone,Shanghai,PRC
电话Telephone: 86-21-50480555传真Fax:86-21-50480164
致：TO：售货确认书
SALES CONFIRMATION
OVERSEAS TRADINGCORP.合同编号NO.: 01XDJJD-14778
1981
PAYMENT:
The buyer shall open through a bank acceptable to the
Seller an irrevocable sight letter of credit to reach the
seller 30 days before the month of shipment valid for
11.revolving L/C
12.red clause L/C
13.written undertaking
14.D/D (remittance by banker’s demand draft)
15.即期付款交单
16.承兑交付
17.拒付
18.拒绝承兑
19.托收行
20.拒绝证书
21.受益人
22.委托人
AMOUNT:
JPY 12,000,000 (SAY US Dollars Twelve million only)
SHIPMENT:
Shipment on or beforeOct. 30th, 200130000M/T;
shipment on or before NOV. 30th, 2001 30000M/T
On orders for one hundred rolls or more we allow a special discount of 2%.
We require payment by L/C to reach us one month prior to the time of shipment.
（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”
（4）装运期有误。应将“not later than October 31,2003”改为“during Oct./Nov.2003”
（5）分批装运有误。应将“not”删去
（6）保险金额有误。应将“150%”改为“110%”
2.documentary collection
3.collection order
4.remittance
5.remitting bank
6.notary public
7.confirmed irrevocable L/C
8.L/C at sight
9.usance L/C
10.transferable L/C
Conditions stipulated below:
1.货物名称及规格
Commodity & Specifications
2.数量
QuantiBaidu Nhomakorabeay
3.单价
Unit Price
4.总额
Total Value
MAXAM TOOTH PASTE ART.NW101
60000DOZENS
（10000CARTONS）
TEX. I/E Corp. Ltd.,
Our Ref MQ 83593245
As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500,000.00 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document.
fromShanghaitoOsaka
INSURANCE:
To be covered by the seller for 110% of total invoice
value against All Risks including War Risks as per and
subject to the relevant ocean cargo clause of the People’s Insurance Company ofChinadated Jan. 19th,
9.解：
（1）出口商品换汇成本
=7.57 CNY/USD
出口商品盈亏率=9.01%
10.解：
（1）关税完税价格180742 CNY
（2）关税税额=59644.86 CNY
（3）从量消费税额=5290.78 CNY
（4）增值税额=41765.20 CNY
三
一.翻译专用名词
1.clean collection
5.解：
CIFC3%=1039.36美元/公吨
6.解：
成交总利润额= 29515.3576元人民币
利润率=20.51%
7.解：
总运费=10×750=7500 HKD
CFR=FOB+F
=2000+750
=2750 HKD
8.解：
CIF= 100761.76 USD
应收保险费= 761.76 USD
或I=CIF-CFR=100761.76-100000=761.76 USD
There is a heavy demand for our supplies from house furnishers in various districts and regions, which we are finding it difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.
国际贸易单证实务习题册
参考答案
一
1.信用证的修改
（1）金额有误。应将金额改为“USD 352,000.00（Say U.S. dollars three hundred and fifty two thousand only）”
（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”
P.O.BOX 1563签订日期Date:Oct..16,2001
SINGAPOREELOPMENT
经双方同意按照下述条款签定本合同
The Buyer and Seller Have agree to conclude the following transactions according to the terms and
We look forward to receiving your order.
Your truly
China National Import & Outport Corp.
Manger
3. 合同条款改错:
COMMODITY &SPECIFICATION:
Feeding Broad Beans, F.A.Q.
3.托收行给代收行的英文回函。
Test amount USD508,800.00
Attn: YR Ref MQ 83593245
Our Ref H-65-L-M8866 for USD508,800.00
D/P at sight
Please be informed that drawer agree to reduce the bill amount to USD500,000.00. You may release whole documents against payment of the captioned new amount and T/T remit the proceeds to us as per our instructions ASAP.
We have made a good selection of patterns and sent them to you today by post. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.