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1、国际贸易单证实务与操作课后练习参考答案项目一 认识国际商务单证基础知识训练一、 单项选择题1. A 2. C 3. B 4. B 5.C二、多项选择题1. A BCD 2. BCD 3. ABD 4. ABC 5.ABCD三、判断题1. 2. 3. 4. 5. 四、案例分析题1.不能拒绝退款。理由：（1）L/C业务是纯单据业务，单证不符不能付款，银行仅处理单据，不问货物真实情况。（2）尽管开证申请人将货物提走，但开证行并未将单据交给开证人。所以，议付行应向受益人追索所垫付的货款，退款给开证行。2.我公司不能顺利结汇。理由：（1）根据UCP600相关规定，只要受益人提供的单据符合信用证规定，开证
2、行必须履行付款义务。本案中我公司提出信用证装运期的延期要求仅得到A公司的允诺，并未由银行开出修改通知书，所以A公司同意修改是无效的。（2）信用证上规定装运期“不晚于7月15日”，而我公司所交提单的签发日为8月10日。与信用证规定不符，即单证不符，银行可以拒付。五、操作题单 据 名 称正确签 发 日 期出口货物许可证2009年5月20日商业发票2009年5月15日装箱单2009年5月15日商业汇票2009年6月5日原产地证明2009年5月20日出口商检证书2009年5月23日出口货物保险单2009年5月29日海运提单2009年5月30日出口货物报关单2009年5月29日装船通知2009年5月30
3、日项目二 信用证操作任务一 申请开立信用证第一部分 基础知识训练一、 单项选择题1. A 2. B 3. D 4. B 5.D二、多项选择题1. A BC 2. AD 3. ABCD 4. BCD 5.ABD三、判断题1. 2. 3. 4. 5. 四、案例分析题1.甲公司指出的不符点不成立。因为，首先，关于第一个不符点，UCP600第3条已明确规定，信用证是独立于销售合同的独立文件，不受合同制约，即使信用证中提及其可能依据的销售合同或其他合同，银行也与该合同无关且不受其约束；其次，关于“保函不是由第一流的银行开立”这一“不符点”，UCP600第20条也对“第一流”这一类模糊用语做出规定：不应使
4、用诸如“第一流”、“著名”、“独立”、“正式”、“有资格”、“当地”及类似词语来描述信用证项下提交的人和单据的出单人。如信用证有此类词语，只要所提交的单据表面与信用证其他条款和条件相符，且并非由受益人出具，银行将照予接受。所以，如果甲公司的意图是保函必须按照某种格式由某家银行开立，应在信用证中明确保函的格式，并且列出开立保函的银行名称。2甲公司所指出的不符点不成立。因为，根据UCP600第23(d)款，“即使信用证禁止转运，银行对下列提单予以接受：对注明将发生转运者，只要提单证实有关货物已由集装箱、拖车及或子母船运输，并且同一提单包括海运全程运输；及或含有承运人声明保留转运权利的条款者”。所以
5、，如果申请人希望在任何情况下都禁止转运发生效力，则必须在开立信用证时排除UCP600第23条(d)款的适用。第二部分 实训任务1 根据合同资料用英文缮制进口开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: BANK OF CHINA XIAMEN BRANCH Date:2010-8-15Beneficiary(full name and address) ABB IMP. & EXP. CORP. NO. 136, GIANT STREET LONDON UK TEL: 9978-5488965L/C No. E-x-Card No.Co
6、ntract No. GYH2006-194956 Date and place of expiry of the credit 2010-10-15 IN UKPartial shipment allowed not allowedTransshipment allowed not allowedIssued by airmail With brief advice by teletransmission Issued by express delivery Issued by teletransmission (which shall be the operative instrument
7、)Loading on board/dispatch/taking in charge at/from LONDON Not late than 2010-9-30For transportation to XIAMENAmount (both in figures and words) USD68400.00SAY U.S DOLLARS SIXTY-EIGHT THOUSAND FOUR HUNDRED ONLY Description of goods: FOREVER BRAND BICYCLE ART NO.YE678 26 QUANTITY 400 SETS UNIT PRICE：
8、USD66.00/SET ART N0.TE600 24 QUANTITY 600 SETS UNIT PRICE：USD70.00/SETPacking:PACKED IN CARTONS OF ONE SET，TOTAL 1000 CARTONS ONLYCredit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiarys drafts for 100 % of the
9、invoice value at SIGHT on ISSUING BANKFOB CFR CIF or other termsDocuments required: (marked with ) 1. () Signed Commercial invoice in 5 copies indication L/C No. and Contract No.2. () Full set of clean on board ocean Bill of Lading made outTO ORDER and ()blank endorsed, marked “freight to collect /
10、prepaid showing freight amount” notifying APPLICANT 3. ( ) Air Waybill consigned to showing “freight to collect / prepaid indicating freight amount”.4. ( ) Memorandum issued by consigned to . 5. () Insurance Policy / Certificate in 2 copies for 110 % of the invoice value showing claims payable in Ch
11、ina in currency of the draft, blank endorsed, covering (Ocean Marine Transportation / Air Transportation / Over Land transportation) ( ) All risks, war risk.6. () Packing List /Weight Memo in 4 copies indicating quantity/ gross and net weights for each package and packing conditions as called for by
12、 the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. () Certificate of Quality in 2 copies issued by manufacturer /public recognized sur
13、veyor / 9. ( ) Beneficiarys Certified copy of cable / telex dispatched to the accountees within_ hours after shipment advising name of vessel / flight No. / wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been
14、 dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. 12.( ) Other documents, if any:Additional Instructions: 1.() All banking charges outside the opening bank are for beneficiarys
15、account. 2.() Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity of this credit. 3.( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4.() Both quantity and amount _5_% more or less are all
16、owed.5.( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by Shipping Co / Air Line / or its agent. 6.( ) All documents to be forwarded in one cover, unless otherwise stated above.7.( ) Other terms, if any:Account No. 1357924680 wi
17、th BANK OF CHINA XIAMEN BRANCH (name of bank)Transacted by: HONGQIAO TRADING CO. 张凌Telephone No: 0592-8765432 (Applicant: name signature of authorized person) (with seal)2根据以下业务背景填制开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: BANK OF CHINA SHANGHAI BRANCH Date:2010-5-20Beneficiary(full name a
18、nd address) KARSTADT WARENHAUS AGTHEODOR-ALTHOFF-STRASSE 245133 ESSENGERMANYL/C No. E-x-Card No.Contract No. G21F0510Date and place of expiry of the credit 2009-08-05 IN GERMANYPartial shipment allowed not allowedTransshipment allowed not allowedIssued by airmail With brief advice by teletransmissio
19、n Issued by express delivery Issued by teletransmission (which shall be the operative instrument)Loading on board/dispatch/taking in charge at/from HAMBURGNot late than 2010-7-20For transportation to SHANGHAI AIRPORTAmount (both in figures and words) US7310.00SAY U.S DOLLARS SEVEN THOUSAND THREE HUN
20、DRED AND TEN ONLY Description of goods: HIGH PRESSURE GENERATOR，PUMP AND MODULE Packing:PACKED IN CARTONS OF ONE SET，TOTAL SIXTEEN CARTONS ONLYCredit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiarys drafts for
21、/ % of the invoice value at / on / FOB CFR CIF or other terms CIP SHANGHAI AIPORTDocuments required: (marked with ) 1. () Signed Commercial invoice in 2 copies indication L/C No. and Contract No.2. ( ) Full set of clean on board ocean Bill of Lading made out and ( )blank endorsed, marked “freight to
22、 collect / prepaid showing freight amount” notifying 3. () Air Waybill consigned to ISSUING BANK showing “freight to collect / prepaid indicating freight amount”.4. ( ) Memorandum issued by consigned to . 5. () Insurance Policy / Certificate in 2 copies for 120 % of the invoice value showing claims
23、payable in China in currency of the draft, blank endorsed, covering ( Ocean Marine Transportation / Air Transportation / Over Land transportation) ( ) All risks, war risk. ()ICC（A）AND ICC WAR CLAUSE6. () Packing List /Weight Memo in 2 copies indicating quantity/ gross and net weights for each packag
24、e and packing conditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. () Certificate of Quality in 2 copies issu
25、ed by manufacturer /public recognized surveyor / 9. () Beneficiarys Certified copy of cable / telex dispatched to the accountees within 24 hours after shipment advising name of vessel / flight No. / wagon No., date, quantity, weight and value of shipment. SHIPMENT DETAILS10.( ) Beneficiarys Certific
26、ate certifying that extra copies of the documents have been dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. 12.( ) Other documents, if any:Additional Instructions: 1.() All ban
27、king 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 but within the validity of this credit. 3.() Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptab
28、le.4.( ) Both quantity and amount _% more or less are allowed.5.( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by Shipping Co / Air Line / or its agent. 6.( ) All documents to be forwarded in one cover, unless otherwise stated
29、above.7.( ) Other terms, if any:Account No. 06-039268034568093256 with BANK OF CHINA SHANGHAI BRANCH (name of bank)Transacted by: SHANGHAI MORNING STAR COMPANYTelephone No: 56979088 (Applicant: name signature of authorized person) (with seal)任务二 分析信用证第一部分 基础知识训练一、 单项选择题1. B 2. B 3. D 4. A 5.B二、多项选择题
30、1. A BCD 2. ABCD 3. ACD 4. CD 5.ABD三、判断题1. 2. 3. 4. 5. 四、案例分析题1买卖双方按贸易合同转让来办理各项事务，卖方之所以能够将信用证转让给第三人，是基于买方对卖方的信任，但第二受益人与买方并无直接关系。UCP600第32条规定：如信用证规定在指定时期内分期装货，其中任何一期未按期装运，信用证对该期和以后各期货款均告失效。所以，本题中信用证规定在一定期间内分两次装船，每次为15公吨，而甲厂按期交货，乙厂因故无法交货致使贸易商在第一期未能按时装运。所以，该信用证已失效，甲厂货款也没有保障。2银行有权拒绝议付。因为根据UCP600的规定，信用证虽
31、然是根据买卖合同开出的，但一经开出就成为独立于买卖合同的法律关系。银行只受原信用证条款约束，而不受买卖双方之间合同的约束。合同条款改变，信用证条款未改变，银行只按原信用证条款办事，买卖双方达成修改信用证的协议并未通知行开证银行并得到银行同意。因此银行可以拒付。作为卖方，当银行拒付时，可依修改后的合同条款，直接要求买方履行付款义务。第二部分 实训任务1 请根据以下信用证，做出正确的选择。(1) B (2) C (3) B ( 4) A (5) B (6) C (7) B (8) B (9) C (10) A(11) C (12) B (13) A (14) B (15) C (16) B (17
32、) B (18) B (19) C (20) B2.分析信用证内容，填写信用证分析单 信用证分析结果单序号项目内容1信用证的种类SIGHT AND IRREVOCABLE L/C2信用证号码H486-20016893开证日期MAY.15,20104信用证的到期日JUN.30,20105信用证的到期地点COUNTERS OF NEGOTIATING BANK6开证申请人TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPAN.7受益人NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG
33、 SHAN ROAD, NINGBO, CHINA8开证行名称BANK OF TOKYO_ MITSUBISHI，LTD.,THE OSAKA JAPAN9信用证币制及金额CURRENCY USD AMOUNT 30 600.0010分批装运PROHIBITED11转运PROHIBITED12装运港（地）CHINA13目的港（地）OSAKA, JAPAN.14最迟装运期JUN.15,201015货物描述FROZEN PEAPODS16价格术语CIF OSAKA17交单期限WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALID
34、ITY OF THE CREDIT18信用证要求的单据1.COMMERCIAL INVOICE 2B/L3PACKING LIST4BENEFICIARYS CERTIFICATE5INSURANCE POLICY6INSPECTION CERTIFICATE OF QUALITY19特殊条款 ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OFBENEFICIARY任务三 审核及修改信用证第一部分 基础知识训练一、 单项选择题1. A 2. D 3. B 4. A 5.A二、多项选择题1. A BCD 2. ACD 3. AD 4. ABC
35、 5.AC三、判断题1. 2. 3. 4. 5.四、案例分析题1 本案中使受益人无法顺利结汇的原因在于信用证中的软条款问题，即本案中的客检条款。信用证是银行信用，相对商业信用的其他结算方式，信用证对出口方而言是安全的，但是出口方也可能会遭遇风险，比如作出付款承诺的开证行的资信风险；另外信用证是纯单据业务，银行审单非常严格，如果单据中出现不符点，即使货物符合合同，银行也会拒付。出口人最要当心的就是信用证中的软条款问题，它使出口方的利益把握在进口方手中或者开证行手中，带有极强的主观性，使出口方面临收汇风险。 2（1）合理。因为信用证规定装运期不得迟于2010年9月30日，我方10月10日才完成装运
36、，违反信用证规定，构成不符点，所以银行可以拒付。（2）未收到开证行的修改书就发运货物，误认为申请人答应修改就等于信用证修改成功，结果开证行没有按照受益人要求修改信用证，开证行仍按原证审核单据，而受益人按照预想中的已修改信用证发货制单，结果造成单证不符，银行拒付。 第二部分 实训任务1根据下面的销售合同审核信用证，将结果填入信用证审核结果单。信用证审核结果单 根据 GW2005X06 号合同，由 METTTA BANK LTD.（开证行）开立的 LRT9806457号信用证经审核存在下列问题：序号项目代号存在问题修改意见140A信用证的性质错误信用证的性质应是不可撤销的，而不是可撤销的231D信
37、用证有效期和到期地点错误信用证有效期应改为6月15日，到期地点应改为中国342C汇票期限错误汇票期限应改为即期443P不允许分批装运错误分批装运应改为允许545A商品数量错误商品数量应改为9600PCS645A商品的单价错误商品的单价应改为USD3.80/PC745A合同号码错误合同号码应改为GW2005X06846A保险投保加成率错误保险投保加成率应改为10%。948交单期过短交单期应改为15天。1032B信用证金额大小写错误USD36480.00(SAY US DOLLARS THIRTY-SIX THOUSAND FOUR HUNDRE AND EIGHT ONLY)2根据成交条件审核信
38、用证，将结果填入信用证审核结果单。信用证审核结果单 根据 GWQ178 号合同，由 THE FIRST CITIZEN BANK OF NEW YORK （开证行）开立的 0002LCC150487 号信用证经审核存在下列问题：序号项目代号存在问题修改意见131D信用证有效期和到期地点错误信用证有效期应改为：June 21,2006.到期地点应改为：in the beneficiarys country242C汇票期限错误汇票期限应改为：at sight342D汇票的付款人错误汇票的付款人应改为：开证银行 The First Citizen Bank NewYork, NewYork443T转
39、运允许错误转运允许应改为：not allowed544C装运期错误装运期应改为：31,May,2006645A商品货号错误商品货号应改为：K13009HA-A746A海运提单中运费未付错误海运提单中运费未付应改为：Freight Prepaid846A客检证书条款错误客检证书条款应删除947A保险由买方办理错误保险由买方办理应删除该条款，增加由卖方办理条款项目三 办理货物托运与保险任务一 办理海洋运输出口货物的托运第一部分 基础知识训练一、 单项选择题1. A 2. A 3. C 4. C 5.A二、多项选择题1. A B 2. ABC 3. AD 4. ABC 5.ABC三、判断题1. 2.
40、 3. 4. 5.四、案例分析题1开证行拒付是不合理。根据UCP600，出口商在2月份不同的时间和不同的地点分别装在同一运输工具“红河”号上，没有构成分期装运。另外两地合计装运的数量也符合信用证规定的数量。因此该装运完全符合信用证装运条款，开证行以此拒付不合理。2. 根据联合国国际货物销售合同公约规定，买方只有在卖方“不履行其在合同后本公约中的应尽义务，等于根本违反合同”时，才有权宣告合同无效或解除合同。本案中卖方交货时间仅仅迟延一天，并不构成“根本违反合同”，所以，买方如果以迟延交货一天为由，则无权要求解除合同、拒收货物，只能要求卖方赔偿损失。既然中方以卖方违约为由提出的拒付与拒收要求不受法
41、律保护，那么应提出何种理由才能保障其合法权益？众所周知，倒签提单是卖方串通船方来欺骗买方的一种违法行为。根据国际惯例，买方一旦有证据证明提单上说明的装船日期是伪造的，就有权拒绝接受货物、支付货款，即使货款已经支付，买方也可以要求卖方退还。据本案提供的材料表明，该货轮通常航行于香港大连航线，该船曾于8月5日进大连港，10日出大连港，不可能于8月7日在香港码头装船并签发提单，随船提单上的装船日期是不真实的。由此证据可以表明，外方串通船方以倒签提单装船日期的欺骗行为对买方进行欺诈，依据国际惯例，中方有充分理由拒收货物、拒付货款并要求卖方赔偿损失。五计算题1. 由于W ，因此应按计算运费基本运费20.
42、50 + 60 + 15 = 95.50美元总运费=95.5019.6 = 1871.8美元2. 运费=78（1+10%+20%）=72.80（美元）六、简答题（1）该提单属于指示提单（2）该提单可以转让，通过背书方式转让。（3）该提单首先由ABC Co Ltd 背书（4）否第二部分 实训任务1. 根据下列资料缮制海运出口托运单。托运人shipper ZHEJIANG ZHONGDA IMPORT & EXPORT GROUP COMPANY, LTD编号NO.船名S/S目的港TO OSAKA , JAPAN唛头Marks & Nos.件数Quantity货名Description of Go
43、ods重量（千克）Weight(kilos) 尺码Measurement净Net毛GrossSCNOS11400OSAKAMADE IN CHINA1400 CASESHALF DRIED APPLE PRUNE16800KGS21000 KGS2.8CBM运费计算Freight Charge运费付款方式Mode of Freight Payment FREIGHT PREPAID备注Remarks可否转船Tansshipment ALLOWED可否分批Partial Shipment ALLOWED装运期Time of Shipment有效期Expiry Date提单张数Copies of B/L 3(THREE)收货人Consignee TO ORDER OF SHIPPER通知Notify SUMITOMO CORPORATION OSAKA 2. 根据下列资料填制海运提单：海运提单1) SHIPPERZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION 10) B/L NO. CJ2651CARRIER:C O S C O中国远洋运输（集团）总公司CHINA OCEAN SH
