作业外贸单证实训

国际学院09国贸4班，吴梦君0976802409

一、案例题

1.上海某进出口公司对日本出口1 00000公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限内，在大连、新港各装500000公吨于同一航次的“奋发”号船上，提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。请问：这是否导致单证不一？为什么？

答：不会造成不一致，因为根据贸易规定，同一只船，同一航次中多次装运货物，即使提单显示不同的装运日期，不同的转运港或者不同的提单号，都不视为分批装运。

2．我国良友进出口公司与美商以FOB条件签订了一份大米购销合同。当装载进口货物的船只在第三天航行中，遭遇风暴触礁沉没。由于出口商在装船后第四天才发出装船通知，致使我方未能及时投保。请问该损失应由谁承担？为什么？我方在该批业务操作中，应如何改进？

答：应该由出口商赔偿，虽然是使用FOB贸易术语，但是因为美商没有就装船当天通知我方，使得我方未能及时的办理进口相关的保险手续。如果在这样的进口贸易中，我方采用进口预约保险，就能避免这类事故的发生。

3．大连进出口贸易公司向日商出口大豆一批，支付方式为远期付款交单。货到目的港后，日商在汇票上进行承兑，并出具信托收据向开证行借单提货。当汇票到期时，该进口商因经营不善，无力偿还。试析，该损失应由谁承担？为什么？

答：应该由开证行承担，因为借单的行为是由开证行发出的。我方只要向银行承兑就可以。

二、操作题（共50分）

根据合同和信用证资料填制商业发票、汇票、投保单、保险单。

1销售合同

上海进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA

SALES CONTRACT

TEL：S/C NO：TXT264

FAX：DATE: May.01,2005 TO:

YIYANG TRADING CORPORATION

88 MARAHALL AVE

DONCASTER VIC 3108,CANADA

PACKING: PACKED IN ONE CARTONS 5 KILOGRAMS EACH

LOADING PORT: SHANGHAI

DESTINATION: MONTREAL

PARTIAL SHIPMENT: PROHIBITED

TRANSHIPMENT: PROHIBITED

PAYMENT: L/C AT SIGHT.

INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK TIME OF SHIPMENT: LATEST DATE OF SHIPMENT 050620

THE BUYER: THE SELLER:

YIYANG TRADING CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION

YIYANG TONGLI

2信用证

NATIONAL PARIS BANK

24 MARSHALL VEDONCASTER MONTREAL,CANADA.

SEQUENCE OF TOTAL *27 ： 1 / 1

FORM OF DOC，CREDIT *40 A ：IRREVOCABLE

DOC. CREDIT NUMBER *20 ：XT173 ( lcno)

DATE OF ISSUE 31 C ：050510

DATE AND PLACE OF EXPIRY *31 D ：DA TE 050630 PLACE CHINA

APPLICANT *50 ：YIYANG TRADING CORPORATION

88 MARAHALL AVE

DONCASTER VIC 3108

CANADA

ISSUING BANK 52A ：NA TIONAL PARIS BANK

24 MARSHALL VEDONCASTER

MONTREAL,CANADA.

BENEFICIARY *59 ：SHANGHAI IMPORT & EXPORT TRADE CORPORATION

1321 ZHONGSHAN ROAD

SHANGHAI, CHINA

AMOUNT *32 B ：CURRENCY USD AMOUNT 32 800.00

A VAILABLE WITH / BY *41 D ：ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT …42 C ：SIGHT

DRAWEE 42 A ：NA TIONAL PARIS BANK

PARTIAL SHIPMENTS 43 P ：PROHIBITED

TRANSSHIPMENT 43 T ：PROHIBITED

LOADING ON BOARD 44 A ：SHANGHAI

FOR TRANSPORTATION TO …44 B ：MONTREAL,CANADA

LA TEST DATE OF SHIPMENT 44 C ：050620

DESCRIPT OF GOODS 45 A ：CHINESE GREEN TEA AS PER S/C NO. TXT264

CIF MONTREAL

DOCUMENTS REQUIRED 46 A ：

+ SIGNED COMMERCIAL INVOICE, 2 ORIGINAL AND 4

COPIES.

+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.

+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED

BY THE CHAMBER OF COMMERCE OR OTHER

AUTHORITY DULY ENTITLED FOR THIS PURPOSE.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR

CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF

THE INVOICE VALUE COVERING ALL RISKS

+ FULL SET OF B/L ,( 3 ORIGINAL AND 5 COPIES )

CLEAN ON BOARD, MADE OUT TO ORDER OF

SHIPPER AND BLANK ENDORSED AND MARKED

“ FREIGHT PREPAID ”AND NOTIFY APPLICANT. CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR

ACCOUNT OF BENEFICIARY.

PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER

THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF

THE CREDIT.

3、补充资料

（1）INVOICE NO: TX0522

（2）INVOICE DA TE:JUN.01.2005

（3）投保单编号：TB053214

(4)保险单编号：XH043101984

（5）金发编号：JF0388811

(6)人民币账号：SZR80066686