信用证习题.pdf

实训一、根据所给开证申请书，回答以下问题：IRREVOCABLE DOCUMENTARY CREADIT APPLICATION TO：BANK OF CHINA Place/date:Sept.25th,2007NEW YORK Beneficiary(fullname and address)L/C No.NY766698 SHANGHAI TEXTILES I&E CORP.27.CHUNSHAN ROAD E.1,SHANGHAICHINA Latest date of shipment:Date and place of expiry of credit Dec.5th,2007 in shanghai Applicant(fullname and address)Partial shipments allowed not allowed Transshipments allowed not allowed Issue by airmail Issue by teletransmission Issue byexpress delivery Loading on board/dispatch/taking in charge at/from SHANGHAI not later than NOV.20TH,2007 for transportation to NEW YORK Amount(both in figures and words)USD23,522.50(SAY UNITED STATES DOLLARDS TWENTY THREE THOUSAND FIVE HUNDRED TWENTY TWO AND 50/100 ONLY)Description of goods:LADIES 55%ACRYLIC 45%COTTON KNITTED BLOUSE USD 48.5 PER DOZ CIFC3%NEW YORK Packing:IN 120 CARTON Credit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiarys draft for 100%of the invoice value at45 days after sight onBANK OF CHINA LIAONIAN BRANCH FOB C&F CIFor otherterms Documents required:(marked with)1.()Signed Commercial Invoice in 4 copies indicating L/C No.and Contract No.2.()Full set of clean on board ocean Bills of Lading made out to order and blank endorsed,marked“freight to collect/prepaid showing freight amount”notifying CRYSTAL KOBE LTD.1410BROADWAY,ROOM 300 NY 10018 U.S.A.3.()Air Waybills showing“freight to collect/prepaid indicating freight amount”and consigned to 4.()Memorandum issued byconsigned to 5.()Insurance Policy/Certificate in 2 copies for 110%of the invoice value showing claims payable in China in currency of the draft.Blank endorsed,covering(Ocean Marine Transportation All Risks,War Risks 6.()Packing List/Weight Memo in 3 copies indicating quantity/gross and net weight of each package and packing condition as called for by the L/C 7.()Beneficiarys certified copy of cable/telex dispatched to the accountees within 24 hours after shipment advising name of vessel/No./wagon No.,date,quantity,weight and value of shipment.8.()Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.9.()Other documents,if any:Additional instructions:1.()All banking charges outside the opening bank are for beneficiarys account.2.()Documents must be presented within 15 days after the date of issuance of the transport documents butwithin the validity this credit.3.()Third party as shipper is not acceptable.Short form/Blank Back B/L is not acceptable.4.()Both quantity and amount%more or less are allowed.5.()All documents to be forwarded in one cover,unless otherwise stated above.6.()Otherterms,if any:You correspondents to advise beneficiary adding their confirmation without adding their confirmation Payments to be debited to our U.S.Dollars amount no 10-668855368 Signature:CRYSTAL KOBE LTD 1、该笔业务出口商公司名称是什么？2、该笔贸易的付款方式是什么？出口商是否需要开立汇票？3、该笔业务的付款人是谁？付款期限是即期还是远期？4、该笔业务的商品数量与金额是多少？5、该批贸易允许分批装运和转运吗？装运港和目的港是哪里？6、该笔贸易对提单、保险单有什么要求？7、该笔业务中需要出口商提交哪些检验证书？有什么要求？8、该笔业务中需要提交原产地证明吗？9、出口商在什么期限内交单？10、该笔业务银行费用由谁来承担？实训二、根据所给出的合同填写开证申请书（见单据示样 13-1）（一）合同资料 THE BUYER:ABC COMPANY ADDRESS:NO.529,QIJIANG ROAD,TIANJIN,CHINA THE SELLER:XYZ COMPANY ADDRESS:NO.203 LIDIA HOTEL OFFICE 1546-49,DONG-GU,BUSAN,KOREA NAME OF COMMODITY:COLD ROLLED STEEL SHEET IN COIL(冷轧钢卷)SPECIFICATIONS:JIS G3141 SPCC-SDSIZE:0.70MM 1200MC QUANTITY:60 MTPRICE TERM:USD210/MT FOB BUSAN TOTAL AMOUNT:USD12600.00 COUNTRY OF ORIGIN AND MANUFACTURERS:REPUBLIC OF KOREA,VICTORY FACTORY PARTIAL SHIPMENT AND TRANSSHIPMENR ARE PROHIBITIED PACKING:EXPORT STANDARD PACKING,EACH COLL WEIGHT 5.0MT MAX.SHIPPING MARK:ST NO.1UP TIME OF SHIPMENT:BEFORE JULY 15,2007 PLACE AND DATE OF EXPIRY:CHINA,JULY 30,2007 PORT OF SHIPMENT:BUSAN PORT OF DESTINATION:XINGANGPORT,TIANJIN OF CHINA INSURANCE:TO BE COVERED BY BUYER.PAYMENT:BY IRREVOBLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR 100PCT OF INVOICE VALUE AND THE DOCUMENTS DETAILED HEREUNDER.DOCUMENTS:1、INVOICES IN TRIPLICATE 2、PACKING LIST IN TRIPLICATE 3、FULL SET CLEAN ON BOARD BILL OF LADINGS MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREGHT COLLECT.4、CERTIFICATE OF ORIGIN IN DUPLICATE 5、BENEFICIARYS CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY AFTER SHIPMENT ADVISING GOODS NAME,NAME OF VESSEL,INVOICE VALUE,DATE OF SHIPMENT QUANTITY AND WEIGHT.OTHER TERMS AND CONDITIONS:1、L/C TO BE ISSUED BY TELETRANSMISSION.2、THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE ISSUING BANK.3、ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE.4、PRESENTATION PERIOD:WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT 实训三、阅读下述信用证并回答问题 MT：700 ISSUE OF A DOCUMENTARY CREDIT FROM:CITI-BANK LOS ANGELES,U.S.A.SEQUENCE OF TOTAL:*27:1/1 FORM OF L/C *40A:IRREVOCABLE L/C NO.*20:66IM6895 DATE OF ISSUE *31C:070731 EXPIRY DATE AND PLACE*31D:070915 CHINA APPLICANT *50:NEW WORLD INTERNATIONAL INC.129 HAYWARD WAY,U.S.A BENEFICIARY *59:NINGBO YUDA IMP.AND EXP.CO.NO.888 HUAISU ROAD,NINGBO,CHINA AMOUNT *32B USD36800.00 AVAILABLE WITH BY *41D:WITH ANY BANK BY NEGOTIATION DRAFTS AT *42C:AT 30 DAYS SIGHT DRAWEE *42D:CATHAY BANK LOS ANGELES,CA.PARTIAL SHIPMENT *43P:NOT ALLOWED TRANSHIPMENT *43T:NOT ALLOWED LOADING FROM *44A:NINGBO PORT FOR TRANSPORTATION TO *44B:LOS ANGELES PORT,USA LATEST DATE OF SHIPMENT *44C:070831 DESCRIPTION OF GOODS/SERVICES *45A:POLO BRAND 100%COTTON MENS SHIRTS AS PER S/C NO 03M144 AND ORDER NONW0381 DELIVERY CONDITION：CIF LOS ANGELES ART NO：47506 400 DOZEN USD3200/DOZ ART NO：47507 800 DOZEN USD3000/DOZ DOCUMENTS REQUIRED *46A:+SIGNED COMMERCIAL INVOICE IN 3 ORIGINAL AND 2 COPIES SHOWING FREIGHT CHARGES，PREMIUM AND FOB VALUE AND INDICATING THE GOODS IS ORIGIN OF CHINA.+PACKING LIST IN 3 FOLDS.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED,MARKED“FREIGHT PREPAID”AND NOTIFYING APPLICANT.+INSURANCE POLICY IN DUPLICATE FOR 110%OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1,1981.+BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT AFTER SHIPMENT.+INSPECTION CERTIFICATE OF QUANTITY AND QUALITY ISSUED BY THE REPRESENTATIVE DESIGNATED BY APPLICANT.ADDITIONAL CONDITIONS:*47A:+ALL DOCUMENTS MUST SHOW THIS L/C NO.+A DISCREPANCY FEE OF USD 40.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT.CHARGES:*71B:ALL BANKING CHARGES OUTSIDE OF OUR COUNTERARE FOR ACCT OF THE BENEFICIARY PERIOD FOR PRESENTATION*48:WITHIN 15 DAYS FROM THE DATE OF B/L BUT NOT LATER THAN L/C EXPIRY DATE.CONFIRMATION:*49:ADVISING BANK ADVICE THROUGH *57D:YOUR YINXIAN SUB-BRANCH BANK TO BANK INFORMATION *72:THIS CREDIT IS SUBJECT TO UCP600 问题：（1）这份信用证是什么类型的信用证?（2）这份信用证的兑付方式是什么？是否需要汇票？若需要汇票，要求提供什么汇票?（3）这份信用证的开证日期、到期日、到期地点、最迟装船日期、交单期各是何时？（4）这份信用证的申请人、受益人、开证行、通知行、保兑行、付款行各是谁？（5）这份信用证要求提供哪些单据？各几份？（6）这份信用证的价格条款是什么？保险应由谁办理？（7）若将来受益人提交的单据有三个不符点，开证行将收取多少不符点处理费？（8）这份信用证的特殊条款中要求受益人在所有单据中显示什么内容？（9）这份信用证是否允许分批与转船?装运港与目的港分别是什么地方？（10）这份信用证有没有软条款？若有，应如何修改？实训四、根据销售合同审核信用证，指出信用证存在的问题 QINGDAO HUANXING IMP.&EXP.CO.,LTD.NO.1005 Zhongshan Road(E.1),QINGDAOChina Tel:[phone] SALES CONFIRMATION No.:SC0701260 Fax:[phone] Date:Dec.,1,2007 TO Messrs:SAKULA CO.,LTD.ITCBUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBEJAPAN Tel：[phone] Fax：[phone] Dear Sirs:We hereby confirm having sold to you the following goods on the terms and conditions as Specified below:(1)NAME OF COMMODITY AND SPECIFICATION(2)QUANTITY(3)UNIT PRICE(4)AMOUNT (1)MANS BELT 1)MATERIAL:PU 2)SIZE 100 4.8CM 3）OUTER PACKING:150PCS/CTN (2)FASHION BELT 1)SIZE:105 8CM 2)MATERIAL:PU,NEEDLE BUCKLE 3)OUTER PACKING:120PCS/CTN (3)DIAMANTE BELT 1)SIZE:105 3.8CM 2)MATERIAL:METALLIC PU WITH NEEDLE BUCKLE 3)OUTER PACKING:100PCS/CTN 3000PCS 4800PCS 500PCS CFR KOBE USD12.00 USD15.00 USD30.00 USD36000.00 USD72000.00 USD15000.00 TOTAL USD123000.00 TOTAL AMOUNT IN WORDS:SAY US DOLLARS ONE HUNDRED AND TWENTY THREE THOUSAND ONLY(5)TIME OF SHIPMENT:SHIPMENT TO BE EFFECTED BEFORE FEB.28,2007(6)PORT OF LOADING:QINGDAOCHINA(7)PORT OF DESTINATION：KOBEJAPAN(8)PARTIAL SHIPMENTS:NOT ALLOWED(9)TRANSSHIPMENT:NOT ALLOWED(10)TERMS OF PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)INSURANCE:TO BE COVERED BY THE BUYER.(12)REMARKS:5%MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by：THE BUYER THE SELLER Morotomi Liang Bo（2）Letter of Credit SEQUENCE OF TOTAL *27:1/1 FORM OF DOC,CREDIT*40:REVOCABLE DOC,CREDIT NUMBER *20:LC-788-392328 DATE OF ISSUE *31C:071225 EXPIRY *31D :DATE 070215 PLACE IN THE COUNTRY OF THE APPLICANT APPLICANT *50 :SAKULAN CO.,LTD.ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPAN BENEFICIARY *59 :QINGDAO HUANXING IMP.&EXP.CO.,LTD.NO.1005 ZHONGSHAN ROAD(E.1),QINGDAO CHINA AMOUNT *32B :CURRENCY USD AMOUNT 123000,00 MAX.CREDIT AMOUNT*39 :UP TO AVAILABLE WITH/BY *41D :ANY BANK BY NEGOTIATION DRAFTS AT.*42C :DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE *42A :*ASAHI BANK LTD,*TOKYO PARTIAL SHIPMENTS *43P :NOT ALLOWED TRANSSHIPMENT *43T :ALLOWED LOADING IN CHARGE *44A:SHIPMENT FROM CHINESEPORT(S)FOR TRANSPORT TO.*44B :TO TOKYO,JAPAN LATEST DATE OF SHIP.*44C :070130 DESCRIPT.OF GOODS*45A :(1)MANS BELT 3100PCS USD12.00 1)MATERIAL:PU 2)SIZE 100 4.8CM 3）OUTER PACKING:150PCS/CTN (2)FASHION BELT 4800PCS USD15.00 1)SIZE:105 8CM 2)MATERIAL:PU,NEEDLE BUCKLE 3)OUTER PACKING:120PCS/CTN (3)DIAMANTE BELT 550PCS USD30.00 1)SIZE:105 3.8CM 2)MATERIAL:METALLIC PU WITH NEEDLE BUCKLE 3)OUTER PACKING:100PCS/CTN PRICE TERM:CIF DOCUMENTS REQUIRED*46A+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED,MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.+INSURANCE POLICY OR CERTIFICATE,ENDORSED IN BLANK,FOR 110PCT OF THE INVOICE VALUE INCLUDING:THE INSTITUTE CARGO CLAUSES(A),THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES,RIOTS AND CIVIL MOTIONS CLAUSES,INSURANCE CLAIMS TO BE PAYABLE IN JAPAN+CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY.+PACKING LIST IN 3 FOLD+WEIGHT LIST IN 3 FOLD ADDITIONAL COND.*47 1.T.T.REIMBURSEMENT IS PROHIBITED.2.10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.3.THE GOODS TO BE PACKED IN STRONG EXPORT CARTONS.DETAILS OF CHARGES*71B:ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD*48:DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT,BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49 :WITHOUT INSTRUCTIONS *78:THIS CREDIT IS NON-OPERATIVE UNLESS THEOPENING BANK GIVES FURTHER ADVICE.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(INTL OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO.800 TOKYO 100-91 JAPAN)IN TWO CONSECUTIVE LOTS,UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REIMBURSE THE NEGOTIATING BANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.TRAILER :ORDER IS