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1、信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGEEITNER1082SACHIELAWFORDSeptember12,20065-39110PAYTOTHEShanghaiShenHuaLmp.&Exp.Coporation5,960.00ORDEROFUS$THESUMOFFivethousandninehundredandsixtyonlyU.S
2、.DOLLARSBANKOFBOSTONTHEFIRSTNATIONALBANKOFBOSTONLougeEITNER:0000390:8373859368968952.试将下列短文译成中文:ADVANTAGEANDDISADVANTAGEOFCOLLECTIONThemostunsatisfactoryfeatureoftheD/Pfromoftransactionisthepossibilityofthebuyerorthisbankerrefusingtohonorthedraftandtakeuptheshippingdocuments,especiallya
3、tatimewhenthemarketisfalling.Insuchacase,thesellermaynotreceivehispayment,althoughheisstilltheownerofthegoods.UnderD/Pmethod,beforemakingpayment,thebuyercannotgetdocumentsoftitletothegoodsandtakedeliveryofthegoods.Theownershipofthegoodsstillremainsinthehandsoftheseller.Ifthebuyerdishono
4、rsthedraft,thesellercansellthegoodstoothers.InthecaseofpaymentbyD/A,thefurtherdifficultyarisesthat,onthebuyeracceptingthedraft,thedocumentsoftitlewillbesurrenderedtohim.Hence,ifthebuyergoesbankruptorbecomesinsolventbeforethepaymentbyD/PorD/A,unlessthebuyerisofunquestionableintegrityorof
5、thereisaspecialrelationbetweenthesellerandthebuyer.ItisfarbetterfortheexportertouseL/CratherthanD/PorD/A.However,undercertaincircumstancesorforcertainpurposes,paymentbyD/PorD/Aisstilldeemednecessary,forinstance:(1)Forimplementationofforeigntradepolicy,especiallyforthepromotionoftradewit
6、hdevelopingcountries.(2)Forpromotionofexports,especiallytopushthesaleofournewproductsanddifficultsellcommodities.(3)Forpromotionoftradewiththesmallenterprisesbythegrantingcreditstothem.(4)Forsimplifyingproceduresofpaymentwhiledoingbusinesswithaffiliatedcorporations.3.案例分析某公司出售一批货物给香港商人,
7、成交条件为CIF香港,付款条件是付款交单见票后30天（D/Pat30daysaftersight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(TrustReceipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。4.根据下列图示用文字说明即期
