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商务单证期末测试

姓名： 学号： （时间120分钟，共100分）

一、根据下述合同内容审核信用证，指出不符之处， 并提出修改意见。（36 分）

SALES CONTRACT

THE SELLER: NO. WILL09068

SHANGHAI WILL TRADING. CO.,LTD. DATE: JUNE.1, 2009

NO.25 JIANGNING ROAD, SHANGHAI, CHINA SIGNEDAT:SHANGHAI,CHINA

THE BUYER:

NU BONNETERIE DE GROOTE

AUTOSTRADEWEG 6 9090 MEUE BELGIUM

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

Commodity & Specification

Quantity

Price Terms







Unit price

Amount



WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D***

WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D***



3000 PCS

5000 PCS

CIF ANTWERP

USD10.50/PC

USD12.00/PC



USD31 500.00

USD60 000.00



TOTAL:

8000 PCS



USD91 500.00



Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLY



Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTION

Time of Shipment: DURING AUG. 2009 BY SEA

Loading Port and Destination：FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM

Partial Shipment and Transshipment: ARE ALLOWED

Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.

SELLER BUYER

SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE

张 平 LJSKOUT

ISSUE OF DOCUMENTARY CREDIT

27: SEQUENCE OF TOTAL：1/1

40A: FORM OF DOC.CREDIT：IRREVOCABLE

20: DOC.CREDIT NUMBER：132CD***

31C: DATE OF ISSUE：090715

40E: APPLICABLE RULES：UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM

51D:APPLICANT BANK：ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA), GENT

50: APPLICANT：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6

9090 MELLE BELGIUM

59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA

32B: AMOUNT：CURRENCY USD AMOUNT 19 500.00

41A:AVAILABLE WITH/BY：ANY BANK IN CHINA BY NEGOTIATION

42C:DRAFTS AT：30 DAYS AFTER SIGHT

42A:DRAWEE：NU BONNETERIE DE GROOTE

43P:PARTIAL SHIPMTS：NOT ALLOWED

43T:TRANSSHIPMENT：ALLOWED

44E:PORT OF LOADING：ANY CHINESE PORT

44F:PORT OF DISCHARGE：ANTWERP, BELGIUM

44C:LATEST DATE OF SHIPMENT：090815

45A:DESCRIPTION OF GOODS

+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D*** AND SALES CONTRACT NUMBER WILL09068.

+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D*** AND SALES CONTRACT NUMBER WILL09069.

SALES CONDITIONS: CFR ANTWERP

PACKING: 50PCS/CTN

46A:DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES

2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT

3.CERTIFICATE OF ORIGIN.

4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.

5. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE

47A: ADDITIONAL CODITIONS

1.ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.

2.IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.

71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT

49: CONFIRMATION INSTRUCTION：WITHOUT

经审核，信用证存在问题如下：

二、根据所给资料审核并修改已填制错误的汇票、提单、保险单（34 分）

（一）信用证资料：

BENEFICIARY: ABC LEATHER GOODS CO., LTD.

123 HUANGHE ROAD, TIANJIN CHINA

APPLICANT: XYZ TRADING COMPANY

456 SPAGNOLI ROAD, NEW YORK 11747 USA

DRAFTS TO BE DRAWN AT 30 DAYS AFTER SIGHT ON ISSUING BANK FOR 90% OF INVOICE VALUE.

YOU ARE AUTHORIZED TO DRAWN ON ROYAL BANK OF NEW YORK FOR DOCUMENTARY IRREVOCABLE CREDIT NO. 98765 DATED APR.15,2009. EXPRITY DATE MAY31, 2009 FOR NEGOTIATION BENEFICIARY. AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION.

FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED AND MARKED FREIGHT PREPAID NOTIFY APPLICANT.

INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 PCT OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF THE PICC DATED01/01/1981

GOODS: 5,000 PCS OF LEATHER BAGS PACKED IN 10 PCS/CARTON

（二）货物明细资料

合同号：ABC234 信用证号：DT905012

发票号：*** 发票日期：2009 年 5 月 5 日； 发票金额：USD108000 CIF NEW YORK

装运港：TIANJIN CHINA 目的港：NEW YORK USA

装船日期：2009 年 5 月 15 日 开船日期：2009 年 5 月 15 日

发票签发人：ABC LEATHER GOODS CO., LTD.

ALICE

G.W: 2408KGS N.W: 2326KGS MEASUREMENT: 21.70CBM

NO OF PACKAGES: 500 CARTONS 船名、航次号：SUN V.126

提单号码：CNS***5 集装箱号/封号：YMU259654/56789

运输标记： XYZ

***

NEW YORK NOS.1-500

保险单号码：HMOP***

BILL OF EXCHANGE

凭 信用证号 Drawn under: XYZ TRADING COMPANY L/C N0. 89765 日期

Dated: May 15, 2009

号码 汇票金额 中国XX

No. 123456 Exchange for USD108,000.00 Shanghai，China Date: June 1,2009

见票 日后（本汇票之副本未付）付交

At ****** sight of this FIRST of Exchange(Second of Exchange being unpaid)

pay to the order of BANK OF CHINA，TIANJIN BRANCH

金额

the sum of US DOLLARS ONE HUNDRED AND EIGHT THOUSAND ONLY

此致

To: XYZ TRADING COMPANY ABC LEATHER GOODS CO., ALICE

问题：以上汇票的填制错误有哪些？请做出相应修改。

Shipper Insert Name, Address and Phone

B/L No. CNS***5



ABC LEATHER GOODS CO., LTD.

123 HUANGHE ROAD, TIANJIN CHINA







中远集***

COSCO CONTAINER LINES

TLX: 33057 COSCO CN FAX: +86(021) 6545 8984

ORIGINAL



Consignee Insert Name, Address and Phone





XYZ TRADING COMPANY

456 SPAGNOLI ROAD, NEW YORK

11747 USA





Notify Party Insert Name, Address and Phone





XYZ TRADING COMPANY

456 SPAGNOLI ROAD, NEW YORK

11747 USA





Ocean Vessel Voy. No.

Port of Loading





SUN V.126

SHANGHAI

Port-to-Port

BILL OF LADING

Shipped on board and condition except as other-……



Port of Discharge

Port of Destination





LONG BEACH







Marks & Nos. Container / Seal No.

No. of

Containers or Packages

Description of Goods

Gross Weight Kgs

Measurement



XYZ

***

LONG BEACH NOS.1-500

YMU259654/56789

5,000 PCS

LEATHER GOODS

FREIGHT PREPAID

2400KGS

20.70CBM







Description of Contents for Shipper’s Use Only (Not part of This B/L Contract)



Total Number of containers a 内容过长，仅展示头部和尾部部分文字预览，全文请查看图片预览。 )

N.W.(KGS)

MEASUREMENT(M3)

















TOTAL PACKAGES IN WOEDS:



装运通知

Shipping Note

1 出口商 Exporter

4 发票号 Invoice No.





5 合同号 Contract No.

6.信用证号 L/C No.



2 进口商 Importer

7 运输单某某 Transport document No.





8 价值 Value



3 运输事项 Transport details

9 装运口岸和日期 Port and date of shipment



10 运输标志和集装箱号

Shipping marks; Container No.

11 包装类型及件数；商品名称或编码；商品描述

Number and kind of packages; Commodity No.; Commodity description







12 出口商签章

Exporter stamp and signature





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