单证复习(答案)2015
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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