单证复习(答案)2015

浙江海洋学院萧山科技学院

《国际商务单证教程》复习题(答案)

一根据合同审核信用证：

一、审证题（请根据合同审核信用证）

1．合同：

上海大华外贸有限公司

SHANGHAI DAIHUA FOREIGN TRADE CO., LTD.

No. 941 Jiaozhou Road Shanghai China

销售确认书

SALES CONFIRMATION

To:

JAMES BROWN INC No.:SJ2012-JB02

304-310 FINCH STREET Date: 20 MAR. 2012 TORONTO

CANADA

The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms

Time of shipment:On or before 15 JUN 2012

Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60

Loading port and destination: From SHANGHAI to TORONTO

Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES.

Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per ICC dated 01/01/2009.

Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans-shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012

mentioning relative S/C number remaining valid for negotiation in China until the

15th days after the shipment validity.

The Buyer:The Seller:

JAMES BROWN INC. Shanghai Daihua Foreign Trade Co., Ltd. James Brown王鸿

Signature 签署

Please return one copy for our file

2．国外开来的有错误的信用证：

FROM: THE ROYAL BANK OF CANADA, TORONTO

TO: BANK OF CHINA, SHANGHAI BRANCH

27: Sequence of Total 1/1

40A: Form of Documentary Credit IRREVOCABLE

20: Documentary Credit Number RBC-T-12420

31C: Date of Issue 120429

31D: Date and Place of Expiry 120630 IN CANADA

50: Applicant JAMES BROWN INC

304-310 FINCH STREET

TORONTO, CANADA

59: Beneficiary SHANGHAI DAIHUA FOREIGN TRADE CORP.

NO. 941 JIAOZHOU ROAD

SHANGHAI, CHINA

32B: Currency Code, Amount CAD15000,00

41C: Available With… By… ANY BANK IN CHINA

BY NEGOTIATION

42C: Draft at … AT 15 DAYS AFTER SIGHT

FOR FULL INVOICE V ALUE

42D: Drawee THE ROYAL BANK OF CANADA

TORONTO

43P: Partial Shipments ALLOWED

43T: Transshipment ALLOWED

44E: Port of loading SHANGHAI, CHINA

44F: Port of discharge V ANCOUVER, CANADA

44C: Latest Date of Shipment 120609

45A: Description of Goods V ALVE SEAT INSENT

46A: Documents Required

+2/3 SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE

OUT TO ORDER OF ROY AL BANK OF CANADA AND MARKED FREIGHT

PREPAID NOTIFY APPLICANT.

+ORIGINAL SIGNED CERTIFIED INVOICE IN TRIPLICATE AND SHOULD

BEAR THE FOLLOWING CLAUSES: WE HEREBY CERTIFY THAT THE

CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT