國際結算操作考卷

1、國際結算操作補考卷一、匯款結算方式操作（共10分）操作1：請根據以下內容填寫匯款申請書（10分）中國五金礦產進出口公司（CHINA NATIONAL METAL&MINERAL I/E CORP.）申請T/T匯出銷售合同CT001192項下傭金HK$20,000.00, 收款人JOHNSON YIEH/TO WING TAI HONG KONG),其賬戶行為香港寶生銀行（POSANG BANK LTD,HONGKONG）, 賬號為07196606345-9，匯出行為中國銀行天津分行（BANK OF CHINA, TIAN-JIN）與匯入行密押為TSG-w075，款項 從中國五金礦產進出

2、口公司的現匯賬戶（NO.7894321）支出。同時查詢報關國別代碼為中國和香港分別為142和110.本業(yè)務屬于一般貿易。合同號：438932二、托收結算操作（共40分）操作2：根據合同制作托收匯票。（10分）操作3：根據合同制作托收委托書。（10分）操作4：托收行根據托收委托書制作托收指示并進行匯票背書。（10分）操作5：進口商進行匯票承兌并計算付款日與交單日。（10分）SALES CONFIRMATIONNo. SMST/24118 Date:JUL. 25 ,2014THE SELLERS:NINGBO YUCHU IMPORT AND EXPORT C0. ,LTD. 118 LIUTI

3、NG STREET NIGNBO P. R. CHINA TEL:86-574-87112365THE BUYERS: YUNIC IMPORT & EXPORT,CO. ,LTD. OFFICE 136MOTO-AZABU ,MINATO-KU ,TOKYO ,JAPAN TEL:+81-3 -3401-3278 ARTICLE NUMBER & DESCRIPTION QUANTITY UNIT PRICE AMOUTCHIILDRENS'S 100% COTTON JACKET 1000pcs USD 40.00 FOB SHANGHAI USD40 000.00

4、TERMS OF PAYMENT: D/P AT 60 DAYS AFTER SIGHT FOR FULL INVOICE VALUEDOCUMENTS:SICNED COMMERCIAL INVOICE IN 3 FOLDCLEAN ON BOARD OCEAN BILLS OF LADING 3 0RIGINAL AND 2 COPIESCERTIFICATE OF ORIGIN IN 2 FOLDPACKING LIST IN 3 FOLDINSURANCE POLICY IN 2 FOLDLATEST DATE OF SHIPMENT: Aug. 27th,2014PAYABLE TO

5、. YUNIC IMPORT & EXPORT,CO. ,LTD,THROUGH STANDARD CHARTERED BANK TOKYO.BRANCH,58 JERMYN STREET, SWIY 6WL, TOKYO. SWIFT:SCHBUK42,TELEX:7657875SCHB .THE SELLERS: THE BUYERS: NINGBO YUCHU IMPORT YUNIC IMPORT & EXPORT,CO. ,LTD. AND EXPORT C0. ,LTD. .波White陳波所在公司的開戶行為中國銀行寧波分行，該筆業(yè)務的發(fā)票號碼為：4365239，公

6、司在開戶銀行的開戶賬號為：4536334-0003-007047-2。雙方約定所有銀行托收費用由進口商承擔，要求銀行在進口商承兌時通知出口公司，進口商如拒付，需要作出拒付通知書，并通知代收行在收到銀行費用時才可放單。出口商在2014年8月25日辦理托收。托收指示的編號為BC567489EU；代收行在托收行開立賬戶，賬號為784736788。三、信用證操作（50分）操作6：請根據合同SMST/24116 制作信用證（20分）操作7：請根據合同JY06125審核信用證KKK061888，用下劃線標出不符點并完成不符點表格填寫。（20分）操作8：請根據審核結果填寫改證申請書（10分）Guidance

7、 notes for applicants and standard form SALES CONTRACT NO.: SMST/24116 DATE: Jul.15., 2006 THE SELLER: SAMSUNG CORPORATIONSAMSUNG-PLAZA BUILDING 263, SEOHYEON-DONG,BUNDANG-GU, SEONGNAM, GYEONGGI-DO, KOREA 463-721TEL: 82-2-2145-2500 FAX: 82-2-2145-2596THE BUYER: ZHEJIANG ALISON IMP. & EXP. CO., L

8、TD.C-719,WORLD TRADE CENTRE OFFICE BUILDING122 SHUGUANG ROAD, HANGZHOU,310007 CHINATel: 0086-571-87631686 Fax: 0086-571-87950611This Contract is made by and between the Buyer and Seller, whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms

9、and conditions stipulated below：Commodity & specificationQuantityUnit priceAmountHDPE GRADE NO.9004HDPE GRADE NO.3234204MT198MTCFR SHANGHAIUSD937.00/MTUSD927.00/MT USD191148.00USD183546.00TOTAL402MTUSD374,694.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS. THREE HUNDRED SEVENTY FOUR THOUSAND SIX HUNDR

10、ED AND NINTY FOUR ONLY. PACKING: 0.2 MT are packed in one export standard MARKS:Shipping mark includes SAMSUNG, S/C no., grade no., port of destination and carton no.TIME OF SHIPMENT : Not later than AUG.10., 2006PORT OF LOADING AND DESTINATION: From Shanghai, ANY TAIWAN PORTTransshipment is allowed

11、 and partial shipment is allowed.TERMS OF PAYMENT : By irrevocable Letter of Credit at 90 days after B/L, reaching the seller not later than Jul.25, 2006 and remaining valid for negotiation in China for further 21 days after the effected shipment. In case of late arrival of the L/C, the seller shall

12、 not be liable for any delay in shipment and shall have the right to rescind the contract and /or claim for damages.DOCUMENTS:+ Signed Invoice in triplicate, indicating L/ C No. and Contract No. + Full set (3/3) of clean on board ocean Bill of Lading marked “freight prepaid” made out to order blank

13、endorsed notifying the applicant.+ Packing List in triplicate.+ Certificate of Quality and Weight in 3 copies issued by manufacturer+ Beneficiarys Certified copy of fax dispatched to the applicant within 2 days after shipment advising the contract number, name of commodity, quantity, invoice value,

14、bill of loading, bill of loading date, the ETA date and shipping Co.CLAIMS:In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days respectively after arrival of the go

15、ods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agre

16、ed that the seller shall not be held responsible for any loss or losses due to natural cause failing within the responsibility of Ship owners of the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim.LATE DELIVERY AND PENALTY：In case of late delivery, the Buy

17、er shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.5% for

18、 every 7 days, odd days less than 7 days should be counted as 7 days. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment.FORCE MAJEURE:The seller shall not held responsible if they, owing to Force Majeure

19、cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver to buyer by registered letter, a certifica

20、te attesting the existence of such a cause or causes.ARBITRATION:All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbitrati

21、on Commission for settlement by arbitration in accordance with the Commissions arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded.This contract is made in four origin

22、al copies and becomes valid after signature, two copies to be held by each party. Signed by: THE SELLER: THE BUYER:SAMSUNG CORPORATION ZHEJIANG ALISON IMP. & EXP. CO., LTD. Peter White 王 偉SALES CONTRACT NO.: JY06125 DATE: NOV. 6, 2006 THE SELLER: ZHEJIANG JINYUAN IMPORT & EXPORT CORPORATION

23、118 XUEYUAN SREET, HANGZHOU,P.R.CHINA THE BUYER: SUN CORPORATION. 5 KING ROAD, DUBAI, UAEThis Contract is made by and between the Buyer and Seller, whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms and conditions stipulated below：Commodi

24、ty & specificationQuantityUnit priceAmountBoys JacketShell: woven 梭織twill斜紋 100% cotton Lining: Woven 100% polyesterAs per the confirmed sample of Oct. 22, 2006 and Order no.989898Style no. BJ1235000pcsCIFC5% DUBAIUSD10.70/pcUSD53500.00TOTAL5000pcsUSD53500.00TOTAL CONTRACT VALUE: SAY U.S. DOLLAR

25、S FIFTY THREE THOUSAND FIVE HUNDRED ONLY.SIZE/COLOR ASSORTMENT: Unit: pieceSize9298104110116TotalWhite4407007003603002500Red4407007003603002500Total880140014007206005000More or less 5% of the quantity and the amount are allowed.PACKING: 20 pieces of boys jackets are packed in one export standard car

26、ton, solid color and solid size in the same carton.MARKS:Shipping mark includes SUN, S/C no., style no., port of destination and carton no.Side mark must show the color, the size of carton and pieces per carton.TIME OF SHIPMENT : Within 60 days upon receipt of the L/C which accord with relevant clau

27、ses of this Contract.PORT OF LOADING AND DESTINATION: From Shanghai, China to Dubai, UAETransshipment is allowed and partial shipment is prohibited.INSURANCE: To be effected by the seller for 110% of invoice value covering All Risks and War Risks as per CIC of PICC dated 01/01/1981.TERMS OF PAYMENT

28、: By irrevocable Letter of Credit at 60 days after sight, reaching the seller not later than Nov.30, 2006 and remaining valid for negotiation in China for further 15 days after the effected shipment. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and sha

29、ll have the right to rescind the contract and /or claim for damages.DOCUMENTS:+ Signed Invoice in triplicate, one original of which should be certified by Chamber of Commerce or CCPIT and legalized by UAE embassy/consulate in sellers country.+ Full set (3/3) of clean on board ocean Bill of Lading ma

30、rked “freight prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin certified by Chamber of Commerce or CCPIT and legalized by UAE embassy/consulate in sellers country.INSPECTION:The ce

31、rtificate of Quality issued by the China Entry-Exit Inspection and Quarantine Bureau shall be taken as the basis of delivery.CLAIMS:In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within

32、 30 days and 15 days respectively after arrival of the goods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss su

33、stained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any loss or losses due to natural cause failing within the responsibility of Shipowners of the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim.LAT

34、E DELIVERY AND PENALTY：In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim agains

35、t the Seller. The rate of penalty is charged at 0.5% for every 7 days, odd days less than 7 days should be counted as 7 days. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment.FORCE MAJEURE:The seller sha

36、ll not held responsible if they, owing to Force Majeure cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall

37、 also deliver to buyer by registered letter, a certificate attesting the existence of such a cause or causes.ARBITRATION:All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submi

38、tted to the China International Economic Trade Arbitration Commission for settlement by arbitration in accordance with the Commissions arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unles

39、s otherwise awarded.This contract is made in four original copies and becomes valid after signature, two copies to be held by each party. Signed by: THE SELLER: THE BUYER:ZHEJIANG JINYUAN IMPORT & EXPORT CORPORATION SUN CORPORATION 陳 奇 Peter WhiteMT 700 ISSUE OF A DOCUMENTARY CREDITSENDERHSBC BA

40、NK PLC，DUBAI,UAERECEIVERHANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINASEQUENCE OF TOTAL： 27：1 / 1FORM OF DOC. CREDIT：40A：IRREVOCABLEDOC. CREDIT NUMBER： 20：KKK061888DATE OF ISSUE：31C：061115APPLICABLE RULES：40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY.：31D：DATE 070130 PLACE IN UAEAPPLICANT： 50：SUN C

41、ORPORATION.5 KING ROAD, DUBAI, UAEBENEFICIARY： 59：ZHEJIANG JINYUN IMPORT & EXPORT CORPORATION 118 XUEYUAN SREET, HANGZHOU, P.R.CHINAAMOUNT：32B：CURRENCY USD AMOUNT 54500.00AVAILABLE WITH/BY：41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .：42C：120 DAYS AFTER SIGHTDRAWEE：42A：HSBC BANK PLC，NEW YORKPA

42、RTIAL SHIPMTS：43P：PROHIBITEDTRANSSHIPMENT：43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE：44E：CHIENESE MAIN PORTPORT OF DISCHARGE：44F：DUBAI, UAELATEST DATE OF SHIPMENT：44C：070101DESCRIPTION OF GOODS AND/OR SERVICES.：45A：5000PCS BOYS JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYEST

43、ER, STYLE NO. BJ123, ORDER NO.989898, AS PER S/C NO. JY06125 AT USD10.90/PC CIFC5% DUBAI, PACKED IN 20PCS/CTNDOCUMENTS REQUIRED：46A：  + COMMERCIAL INVOICE SIGNED IN INK IN TRIPLICATE. ONE ORIGINAL OF WHICH SHOULD BE CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT AND LEGALIZED BY UAE EMBASSY/CON

44、SULATE IN SELLERS COUNTRY.   + PACKING LIST IN TRIPLICATE.  + CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT AND LEGALIZED BY UAE EMBASSY/CONSULATE IN SELLERS COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, CO

45、VERING ALL RISKS AND WAR RISK OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.  + FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO APPLICANT MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.  + SHIPMENT ADVICE SHOWING THE