出口结汇单据制作练习.docx

出口结汇单据制作练习
习题1：
根据下述的L/C缮制一份对应的汇票。
FROM: OVERSEAS UNION BANK LTD., SINGAPORE
TO: BANK OF CHINA, JIANGXI BRANCH
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: K04/232
Date of Issue 31C: 04/02/24
Expiry *31 D: DATE 04/04/23 PLACE CHINA
Applicant *50: KWONG FOO YOUNG CO., LTD.
34 JALAP STREET,
50050 SINGAPORE
Beneficiary *59: JIANGXI FRUITS AND VEGETABLES IMP. AND EXP. CO., LTD.
188 WAIMA ROAD, NANCHANG,
CHINA
Amount *32B: Currency USD Amount 5850.00
Available with /by *41D: ANY BANK
BY NEGOTIATION
Draft at ······ 42C: DRAFTS AT SIGHT
FOR FULL INVOICE VALUE
Drawee 42D: OVERSEAS UNION BANK LTD.,
SINGAPORE
Partial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: ANY SEA PORT IN CHINA
For Transport to 44B: SINGAPORE
Latest Date of Ship. 44C: 04/04/13
Descript. of Goods 45A :
BEAN CURD AND VINEGAR
BEAN CURD, 200 CTNS, USD 12.75 PER CTN,
VINEGAR, 200 JARS, USD 16.50 PER JAR,
CIF SINGAPORE
GOODS ARE AS PER S/C NO. KFY1013/2003.
Documents required 46A:
+SIGNED COMMERCIAL INVOICE, 3 FOLD.
+PACKING LIST, 3 FOLD.
+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED TO OUR ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
+CERTIFICATE OF ORIGIN IN ONE ORIGINAL.
+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC.
Additional Cond. 47A: 1. A DISCREPANCY FEE OF USD 50.00 WILL BE DEDUCTED FOR EACH SET OF DOCUMENTS BEARING DISCREPANCIES.
2. THIS DOCUMENTARY CREDIT IS SUBJECT TO ICC PUBLICATION 500.
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER ISSUANCE OF B/L BUT WITHIN THE VALIDITY OF THE CREDIT.
Confirmation instructions 49: WITHOUT
Details of Charges 71B: ALL BANKING COMMISSION AND CHARGES OUTSIDE SINGAPORE ARE FOR THE ACCOUNT OF THE BENEFICIARY.
Instr to Payg/Accpty/Negoty Bank 78: UPON RECEIPT AND TAKING UP OF DOCUMENTS WE WILL REMIT THE PROCEED ACCORDING TO YOUR INSTRUCTIONS.
习题2：
根据下述的L/C缮制一份对应的汇票。
FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANY
TO: BANK OF CHINA, HEBEI BRANCH
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: 02-4-1520
Date of Issue 31C: 2002/11/18
Expiry *31 D: DATE 2003/01/24 PLACE AT OUR COUNTER
Applicant *50: LUCKY VICTORY INTERNATIONAL
STUTTGART STIR. 5,
D-84618, SCHORNDORF,
GERMANY
Beneficiary *59: HEBEI MACHINERY IMP. AND EXP. CORP (GROUP)
720 DONGFENG ROAD
SHIJIAZHUANG
CHINA
Amount *32B: Currency USD Amount 67200.00
Available with /by *41D: AVAILABLE WITH US BY DEFERRED PAYMENTAT 30 DAYS SIGHT FOR FULL INVOICE VALUE AGAINST THE BENEFICIARY’S DOCUMENTS
Partial Shipments 43P: ALLOWED
Transshipment 43T: ALLOWED
Loading in Charge 44A: TIANJIN
For Transport to 44B: HAMBURG
Latest Date of Ship. 44C: 2003/01/03
Descript. of Goods 45A:
STAINLESS STEEL SPADE HEAD，
ART. NO. S821/29099, 4500PCS, USD9.60 PER PC.，
ART. NO. F807/22199, 2500PCS, USD9.60 PER PC.，
AS PER S/C NO. 02HM23600256 DATED NOV. 10, 2002.
CIF HAMBURG
Documents required 46A:
+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF WIM BOSMAN BV, P. O. BOX 54064, NL-3008, JB HAMBURG, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
+GSP CERTIFICATE OF ORIGIN FORM A
+PACKING LIST IN TRIPLICATE.
+INSURANCE POLICY ISSUED TO THE APPLICANT, COVERING RISKS AS PER INSTITUTE CARGO CLAUSE (A) INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT SCHORNDORF, FOR AT LEAST 110 PCT OF THE CIF VALUE, MARKED PREMIUM PAID, SHOWING CLAIM PAYABLE IN GERMANY.
Additional Cond. 47A:
1，A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.
2. ISSURING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY AT APPROPRIATE LIBOR PLUS ONE PCT MARGIN.
3，ALL DOCUMENTS INDICATING THIS L/C NUMBER.
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARY’S ACCOUNT.
习题3：
根据下述的L/C缮制一份对应的汇票。
FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI,
TO: BANK OF CHINA, SUZHOU BRANCH
Form of Doc. Credit *40 A: IRREVOCABLE
Doc. Credit Number *20: NBM-04007678
Date of Issue 31C: 04/02/08
Expiry *31 D: Date 04/04/30 Place CHINA
Applicant *50: JAMES BROWN AND SONS
2116 N W 21 STREET
MIAMI FL.33142, U.S.A.
Beneficiary *59: JIANGSU HAO YUE TRADING CO
12 HONGQI ROAD
SUZHOU, CHINA
Amount *32B: Currency USD Amount 82800.00
Pos. / Neg. Tol. (%) 39A: 5/5
Available with /by *41D: ADVISING BANK
BY NEGOTIATION
Draft at ······ 42C: DRAFTS AT SIGHT
FOR FULL INVOICE VALUE
Drawee 42A: REPUBLIC NATIONAL BANK OF MIAMI
NEW YORK
Partial Shipments 43P: NOT ALLOWED
Loading in Charge 44A: SHANGHAI
For Transport to 44B: MIAMI FL.U.S.A.
Descript. of Goods 45A:
FISHING BOOTS, CFR MIAMI FL.
ART. NO. JB702, 2640PAIRS USD 15.00 PER PAIR
ART. NO. JB703, 3600PAIRS USD 12.00 PER PAIR
PACKING: ONE PAIR INTO ONE PAPER BAG, 12PAIRS PER CARTON.
ALL DETAILS ARE AS PER S/C NO. 04JB558.
Documents required 46A:
+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
+SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES.
+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.
+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY.
+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.
Additional Cond. 47A:
1. A HANDING FEE OF USD 50.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.
2. INSURANCE TO BE EFFECTED BY BUYER.
3. ALL DOCUMENTS MUST BE IN ENGLISH.
4. ALL DOCUMENTS INDICATING THIS L/C NUMBER.
Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARY’S ACCOUNT.
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.

习题4：
根据下面给出的条件分别缮制品质检验证书、受益人证明和装船通知。
1、信用证资料:
APPLICANT:XYZ COMPANY
6-2 OHTEMACHI,1-CHOME,CHIYADA-KU,TOKYO,JAPAN
BENEFICIARY:ABC COMPANY ,NO.128 ZHONGSHAN XILU,NANJING,CHINA
MERCHANDISE:100PCT COTTON MEN’S SLACKS ,100CARTONS
COUNTRY OF ORIGIN :P.R.CHINA
CIF VALUE:USD10,000.00
PACKED IN SEAWORTHY CARTONS
DOCUMENTS REQUIRED:
+ NEUTRAL PACKING LIST INDICATING QUANTITY ,N.W.AND G..W.OF EACH PACKAGE ,TTL QUANTITY ,N.W.AND G.W.,AND PACKING CONDITIONS AS REQUIRED BY L/C
+GSP FORM A
+INSPECTION CERTIFICATE OF QUALITY ISSUED BY THE ENTRY –EXIT INSPECTION AND QUARANTINE OF THE PEOPLE’S REPUBLIC OF CHINA
EVIDENCING THAT THE GOODS HAVE BEEN INSPECTED AND FOUND TO BE IN COMPLIANCE WITH THE CONTRACT.
+BENEFICIARY’S CERTIFICATE CERTIFYING THAT THEY HAVE SENT ONE FULL SET OF NON-NEGOTIABLE DOCUMENTS REQUIRED BY L/C TO THE APPLICANT VIA DHL WITHIN 2 DAYS AFTER SHIPMENT.
+BENEFICIARY’S CERTIFIED COPY OF FAX TO THE APPLICANT (FAX NO.0081-3-56786970) ADVISING MERCHANDISE ,SHIPMENT DATE,GROSS INVOICE VALUE,NAME AND VOYAGE OF VESSEL,CARRIER’S NAME,PORT OF LOADING AND PORT OF DISCHARGE IMMEDIATELY ON THE DATE OF SHIPMENT.
ADDITIONAL CONDITIONS :ALL DOCUMENTS MUST BE MADE OUT IN THE NAME OF THE APPLICANT UNLESS OTHERWISE STIPULATED BY THE L/C

2、附加信息:
工厂出舱单显示:
合同号SC666
100 PCT COTTON MEN’S SLACKS ,10 PCS EACH CARTON ,TTL 100 CARTONS
N.W.:1KGS/CARTON ,G.W.:1.8KGS/CARTON MEAS:8CBM
货物检验日期:2007年1月10日
装船日期:2007年1月12日
承运人:SINO TRANSPORTATION JIANGSU COMPANY
启运港:南京
卸货港:东京
运输船名及航次:ALL SAFE V.76689
发票号码:ABC8866
发票日期:2007年1月3号
唛头:
XYZ SLACKS
TOKYO
1-100
普惠制产地证上出口商的签发日期:2007年1月3日
受益人证明的日期:2007年1月12 日
受益人单据的签发人为王凡

3、受益人证明格式如下

受益人证明 :

ABC COMPANY
NO.128 ZHONGSHAN XILU NANJING
CERTIFICATE

DATE:
INVOICE NO.:
TO:

…………………..
Authorized Signature

传真(装船通知) :
ABC COMPANY
NO.128 ZHONGSHAN XILU NANJING
FAX
DATE:
INVOICE NO.:
TO:
FAX NO.:

ABC COMPANY,NANJING
……………………..
Authorized Signature

习题5：
根据下面给出的资料填制报验单和报关单。
1、销售合同书
SHANGHAI TIANYE TOOLS MANUFACTURES CO.,LTD.
GANXIANG TOWN,JINSHANG DISTRICT,SHANGHAI,CHINA
TEL:[phone]
FAX:[phone]
P/I NO.:20050228
S/CNO.:20051166
DATE:MAR.15,2005
SALES CONTRACT
TO:PT.HYCO LANGGENG
310 VTRA SEMARANG INDONESIA
Dear Sirs
We hereby confirm having sold to you the following goods on terms and conditions as specified below:
SHIPPING DESCRIPTION Q’TY UNIT PRICE AMOUNT
MARK OF GOODS ( PCS) (USD) (USD)
N/M TOOLS CPT SEMARANG
Double Open End Spanner
8x10MM (MTM) 6000 0.50 30000.00
10x12MM (MTM) 8000 0.40 32000.00
TOTAL: 14000 62000.00
1) Produced Finished Time :MAR.20,2005
2) Terms of Payment :30% T/T in advance ,the other 70% T/T before shipment
3) AIRPORT OF DEPARTURE :SHANGHAI ,CHINA
4) AIRPORT OF DESTINATION :SEMARANG INDONESIA
5) LATEST DATE OF SHIPMENT :MAY 10,2005
OUR BANK:INFORMATION IS AS FOLLOWS
BENEFICIARY:SHANGHAI TIANYE TOOLS MANUFACTURE CO.,LTD.
BENEFICIARY ADDRESS:NO.3188 ,JINGZHANG ROAD,GANXIANG TOWN,
JINSHAN DISTRICT ,SHANGHAI,CHINA
BANK NAME :BANK OF CHINA SHANGHAI BRANCH
JIN SHAN SUB BRANCH
ACCOUNT NO.:RMB80456861
BANK ADDRESS :NO.98,WEILING ROAD ,SHIHUA ,JINSHAN DISTRICT SHANGHAI CHINA

THE BUYER THE SELLER
PT.HYCO LANGGENG SHANGHAI TIANYE TOOLS MANUFACTURES CO.,LTD.
PIFER

HUA ZHANG
2、补充资料
1)INVOICE NO:TY068
2)PACKING G..W. N.W. MEAS
Double Open End Spanner
8X10MM (MTM) 2KGS/CTN 1.8KGS/CTN 0.02CBM/CTN
Packed in 1 carton of 100 pcs each
10X12MM (MTM) 2.5KGS/CTN 2.2KGS/CTN 0.01CBM/CTN
Packed in 1 carton of 100 pcs each
Packed in ONE 20’ CONTAINER
3)H.S. CODE :8204.11
4)CERTIFICATE NO:500511266
5)FREIGHT:USD 2400.00
6)AIR WAYBILL NO:B050588661
7)AIR WAYBILL DATE.:MAY 01,2005
8)报检单位登记号:1367768841
9)报检单编号:T006688451
10)生产单位注册号:SH1866742
11)申请单位注册号:YT68114622
12)发货人账号:045686
13)外币账号:MT5684321321
14)海关编号:8328866457
15)境内货源地:上海
16)生产厂家:上海田野工具制造有限公司(3105226441)
17)代理报关公司:上海田野报关公司(3122668874)
地址:上海金山路100号 电话:65756786
报关员:章明
18)随附单据:出口货物通关单(5461786256)
习题6：
根据下述L/C完成后面的思考题和制单要求。
BASIC HEADER OF 01 BKCHCNBJA5XX 9828 707783
APPL . HEADER O 700 7919000731 NOSCCATTAXXX 377 931472 0308010718 N
+ BANK OF NOVA SCOTIA , TORONTO. CANADA
(BANK NO :8015120) + TORONTO, ONTARIO, CANADA

: MT: 700 -------- ISSUE OF A DOCUMENTARY CREDIT --------------
SEQUENCE OF TOTAL :27: 1/1
FORM OF DOCUMENTARY CREDIT :40A: IRREVOCABLE TRANSFERABLE
DOCUMENTARY CREDIT NUMBER :20: CM0180/6791
DATE OF ISSUE :31C: 030731
DATE AND PLACE OF EXPIRY :31D: 030915CHINA
APPLICANT :50: WENSCO FOODS LTD.,
1191 GREEN LAND STREET
WELL D.COQUITLAM, B.C.,
CANADA, V3K 5Z7
BENEFICIARY :59: HUANGHAI CEREALS, OILS AND
FOODSTUFFS IMP. AND EXP. CORP.
NO.7 HE PING ROAD
QINGDAO , CHINA
CURRENCY CODE, AMOUNT :32B: USD10,830.00
MAXIUM CREDIT AMOUNT :39B: NOT EXCEEDING
AVAILABLE WITH…BY… :41D: ANY BANK
BY NEGOTIATION
DRAFTS AT… :42C: DRAFTS AT 75 DAYS AFTER BILL OF
LODING DATE FOR 100 PERCENT OF
INVOICE VALUE
DRAWEE :42D: THE BANK OF NOVA SCOTIA, 550 WEST
GEORGIA ST., PO BOX 1752, VANCOUCVER
B.C., CANADA V6B 8P6
PARTIAL SHIPMENT :43P: ALLOWED
TRANSSHIPMENT :43T: ALLOWED
LOADING/DISPATHC/TAKING/FROM :44A: SHIPMENT FROM NINGBO,CHINA
FOR TRANSPORTATION TO… :44B: TO VANCOUVER, B.C., CANADA
LATEST DATE OF SHIPMENT :44C: 030831
DESCRPT OF GOODS/SERVICES :45A:
EVIDENCING SHIPMENT OF
P.O. NO.2027
950 CARTONS TROPIC ISLE CANNED MANDARIN ORANGES LS-WHOLE
SEGMENTS 6/2. 84KG AT USD11.40 PER CARTON.
FREE ON BOARD NINGBO, CHINA
DOCUMENTS REQUIRED :46A:
---SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
---CANADA CUSTOMS INVOICE IN QUADRUPLICATE FULLY COMPLETED
---BENEFICIARY’S LETTER OF BUARANTEE STATING THEY WILL REIMBURSE
ALL EXPENSES IN CASE OF REJECTION BY CANADIAN FOOD INSPECTION
AGENCY IN TRIPLICATE
---BENEFICIARY CERTIFICATE IN TRIPLICATE STATING
1. THE SHIPMENT DOES NOT INCLUDE NON-MANUFACTURED WOOD DUN-
NAGE, PALLETS, CRATING OR OTHER PACKAGING MATERIALS.
2. THE SHIPMENT IS COMPLETELY FREE OF WOOD BARK, VISIBLE PESTS AND SIGNS OF LIVING PESTS.
3. ANY ADDITIONAL CAN CODES SHIPPED ARE FOR THE BENEFICIARY’S ACCOUNT
---FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILL OF LADING TO THE ORDER OF
THE BANK OF NOVA SCOTIA MARKED ‘FREIGHT COLLECT’ AND NOTIFY WENSCO FOOD LTD., 1191 GREEN LAND STREET, WELL D. COQUITLAM, B.C., CADANA, V3K 5Z7
ADDITIONAL CONDITIONS :47A:
INSURANCE COVERED BY APPLICANT.
THIS LETTER OF CREDIT IS TRANSFERRABLE. IF TRANSFERRED, THE DRAFT
MUST BE ACCOMPANIED BY A LETTER BY THE BANK EFFECTING THE
HAS BEEN TRANSFERRED.
THE ADVISING BANK IS THE DESIGNATED TRANSFERRING BANK .
THIRD PARTY DOCUMENTS ARE ACCEPTABLW ONLY IF L/C IS TRANSFERRED.
AMENDMENT CHARGES (IF ANY) WILL BE FOR THE BENEFICIARY’S AC-
COUNT IF CAUSE OF AMENDMENT OCCURRED FROM THE BENEFICIARY’S
SIDE.
IT IS CONDITION OF THIS LETTER OF CREDIT THAT P