单证复习(答案)2015

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1、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SHANGHAIDAIHUAFOREIGNTRADECO.,LTD.No.941JiaozhouRoadShanghaiChina销售确认书SALESCONFIRMATIONTo:JAMESBROWNINCNo.:SJ2012-JB02304-310FINCHSTREETDate:20MAR.2012TORONTOCANADATheundersignedSellersandBuyershaveagreedtocloset

2、hefollowingtransactionaccordingtothetermsandconditionsstipulatedbelow:Art.No.NameofcommodityandspecificationsQuantityUnitPriceAmountCIFTORONTOVALVESEATINSERTTR52343000PCSUSD5.00/PCUSD15000.00TOTALAMOUNT:U.S.DOLLARSFIFTEENTHOUSANDONLY.Timeofshipment:Onorbefore15JUN2012ShippingMarks:JAM

3、ES/SJ2012-JB02/TORONTO/NO.1-60Loadingportanddestination:FromSHANGHAItoTORONTOPacking:50PCSPERWOODENCASETOTAL60WOODENCASES.Insurance:TobeeffectedbytheSellersat110percentoftheinvoicevaluecoveringallrisksasperICCdated01/01/2009.Termsofpayment:By100percentvalueirrevocableletterofcreditava

4、ilablebysightdraftwithtrans-shipmentandpartialshipmentsallowed,toreachtheSellersbefore30APR.,2012mentioningrelativeS/CnumberremainingvalidfornegotiationinChinauntilthe15thdaysaftertheshipmentvalidity.18TheBuyer:TheSeller:JAMESBROWNINC.ShanghaiDaihuaForeignTradeCo.,Ltd.JamesBrown王鸿Sign

5、ature签署Pleasereturnonecopyforourfile2．国外开来的有错误的信用证：FROM:THEROYALBANKOFCANADA,TORONTOTO:BANKOFCHINA,SHANGHAIBRANCH27:SequenceofTotal1/140A:FormofDocumentaryCreditIRREVOCABLE20:DocumentaryCreditNumberRBC-T-1242031C:DateofIssue12042931D:DateandPlaceofExpiry120630INCANADA50:ApplicantJAMES

6、BROWNINC304-310FINCHSTREETTORONTO,CANADA59:BeneficiarySHANGHAIDAIHUAFOREIGNTRADECORP.NO.941JIAOZHOUROADSHANGHAI,CHINA32B:CurrencyCode,AmountCAD15000,0041C:AvailableWith…By…ANYBANKINCHINABYNEGOTIATION42C:Draftat…AT15DAYSAFTERSIGHTFORFULLINVOICEVALUE42D:DraweeTHEROYALBANKOFCANADATORONTO

7、43P:PartialShipmentsALLOWED43T:TransshipmentALLOWED44E:PortofloadingSHANGHAI,CHINA44F:PortofdischargeVANCOUVER,CANADA44C:LatestDateofShipment12060945A:DescriptionofGoodsVALVESEATINSENT46A:DocumentsRequired+2/3SETORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFROYALBANKOFCANADAAN

8、DMARK