浙江財經(jīng)國際結(jié)算雙語期末審單練習(xí)

1、第一套審單練習(xí) 1、信用證 THE BANK OF TOKYO LIMITEDPlace and date of issue ：Osaka, 20th Oct. ,200X OriginalIRREVOCABLE DOCUMENTARY CREDITCredit number of issuing bank: LS0603874Advising Bank: Bank of China, Tianjin，The people's Republic of ChinaApplicant: Okura & Co. Ltd. OsakaBeneficiary: China Nationa

2、l Native Produce & Animal By-products Importer & Export Corporation Tianjin By-products Branch,The People's Republic of ChinaAmount: USD126,962,00 (Say One Hundredand Twenty Six Thousand Nine Hundred and Sixty Two US. dollars)Expiry date: 31st December, 200X in your countryDear Sirs:We h

3、ereby issue in your favor this documentary credit which is available by payment of your draft(s)at-sight for 100% invoice value drawn on us being marked as having been drawn under this credit and accompanied by the following documents:- signed Commercial Invoice in triplicate indicating Import Decla

4、ration No. ID(0)J (2) 10884 and buyer's Ref. No. OUC - 1298000- Marine insurance policy or certificate, endorsed in blank, for 110% of the invoice value including: Ocean Marine Cargo Clauses (ALL Risks) and War Risks of the PICC subject to C.I.C. dated January 1, 1981. Claims to be payable in th

5、e currency of the draft in Japan.- Full sets of clean on board bill of lading dated not later than 15th December 200X, made out to order and blank endorsed, and marked "Freight Prepaid" and “Notify Okura & Co. Ltd., Osaka”- Packing List in triplicate, combined form is acceptable - Cert

6、ificate of origin to triplicate, combined form is acceptableCovering 1000 kgs (10% more or less allowed) of Chinese white Dehaired Goats woolKVTO2 USO 115.42 per kg. CIF. As per Contract No. JWGOO3. Packed in baleShipment from Chinese port to KobePartial shipments prohibitedTransshipment prohibitedS

7、pecial conditions: We hereby engage that payment will be duly made against sight draft and documents presented in conformity with the terms of this creditYours faithfully.THE BANK OF TOKYO LIMITED,OSAKA signature 2、運輸單據(jù)BP 2007678ShipperChina National Animal, By-products Imp.&Exp. Corp., Tianjin

8、Branch CHINA OCEAN SHIPPING COMPANY BILL OF LADINGFOR PORT TO PORT SHIPMENTOR COMBINED TRANSPORT SHIPMENTConsignee To OrderNotifyOkura & Co. Ltd., KobePre-carriage Ocean VesselHENGSHUI VOY. S/C NO.66 28B/L NO. 28Port of Loading Xingang Port of DischargeKobePlace of Receipt Place of Delivery Part

9、iculars furnished by the ShipperMarks & Nos.No. of packagesDescription of goodsGrossWeight Measurement C G 318KOBENo. 1 - 11 10 balesSHEEPWOOLWrappers of 1 bales tornOn deck at shippers riskWith transshipment at Hong Kong Gr. Wt. 985kg Net Wt. 895kg Cu ft. 3.59Total Package(in words) SAY TEN BAL

10、ESOn boardThe Ocean Vessel HENGSHUIOn 16th Dec., 200XRECEIVED from the shipper the goods named herein or packages said to contain goods in apparent good order and condition unless otherwise indicated on this Bill of Lading to be transported by sea and land to destination and there to be delivered on

11、 payment of the charges thereon The weight, measure, marks number, quality, contents and value, being particulars furnished by the Shipper, are not checked by the Carrier on loading. The shipper, consignee, and the holder of this bill of lading hereby expressly accept and agree to all printed, writt

12、en, or stamped provisions, exceptions and conditions of this Bill of Lading including those on the back hereof.Freight and Charges Freight payable at destinationIn witness whereof, the carrier or his Agent has signed TWO Bills of Lading all of this tenor or and date, one of which being accomplished,

13、 the others to stand void Dated 16th Dec.,200X at Tianjin CHINA OCEAN SHIPPING AGENCY TIANJIN BRANCH Signature for the Master(可以忽略簽名人的名字)(In duplicate) (No endorsement on the back of B/L)3、匯票（可以忽略份數(shù)）Exchange for USD103,300.90 Tianjin, 18 December, 200X At sight pay to the order of Bank of China the

14、sum of US dollars one hundred and three thousand three hundred onlyDrawn under the Bank of Tokyo Ltd. Tokyo, LC No. LSO603874 dated 20 Oct.,200XTo the Bank of Tokyo Ltd., For China National Native Produce & Animal Osaka By-products Imp. &Exp. Corp., Tianjin Animal By-products, Branch, Tianji

15、n Signature Manager4. 發(fā)票/裝箱單/產(chǎn)地證書 INVIOCE Date: 1 Dec. ,200X Contract No. JWG003 Inv. No. BP20076778Shipped from Xingang per steamer to KobeSold to Messer. Okura & Co. Ltd., OsakaMarks & Nos. AmountC G 10 bales Chinese White Dehaired(分梳) 318 Goats wool KVT02 KOBE at US115.42 per kg. C1F Kobe

16、 USD103,300.90No.1 - 10 as per Contract No.JWG003 Import Declaration No. ID(0)J(2)10884 and Buyer's Ref. No. OUC-1298000 Drawn under The Bank of Tokyo Ltd. Osaka LC No. LSO603874 dated 20th Oct. ,200x (in triplicate) PACKING LIST Packed in bale Gross Weight 995 kg. Net Weight 895 kg. CERTIFICATE

17、 OF ORIGIN We hereby certify that the above mentioned goods are of Chinese Origin. CHINA NATIONAL NATIVE PRODUCE & ANIMAL BY-PRODUCTS IMP. & EXP. CORP.,TIANJIN ANIMAL BY-PRODUCTS BRANCH,TIANJIN Signature(可以忽略簽名人的名字)5、保險單據(jù) PEOPLE'S INSURANCE COMPANY OF CHINA INSURANCE POLICYINVOICE NO.DP2

18、0076778 POLICY No. TT02391 This policy of insurance witnesses that the People's Insurance Company of China(hereinafter called “The Company”)at the request of China National Native Produce &Animal By-products Imp & Exp Corp., Tianjin Animal By-products Branch Tianjin(hereinafter called th

19、e“insured”) and in consideration of the agreed premium paying to the company by the insured, undertakes to insure the under-mentioned goods in transportation subject to the conditions of this Policy as per the clause printed overleaf and other special causes attached hereinMarks & Has.QuantityDe

20、scription of goodsAmount insuredC G 318 KOBE No.l-1010 balesGoats woolUSDl13,631.00Total amount insured: US dollars one hundred and thirteen thousand six hundred and thirty one onlyPremium as arranged rate as arranged Per conveyance s. s. “HENGSHUI” Sailing on or about 5 Dec.200X from Xingang to Kob

21、eConditions:Covering W.A. and War Risks as per Ocean Marine Cargo Clauses and War RisksClauses of The People's Insurance Company of China subject to C.I.C. dated January 1,1981.Claim if any, payable on surrender of this Policy together with other relevant documents.In the event of accident where

22、by loss or damage may result in a claim under this policy,immediate notice applying for survey must be given to the Company's Agent as mentionedhereunder:The Sumitomo Marine & Fire Insurance Co. Ltd., Kobe Branch, Kobe.Claim payable in Japan in USDDate: I7th Dec.200X PEOPLE'S INSURANCE C

23、OMPANY OF CHINA,TIANJIN BRANCH(In duplicate) signature(可以忽略簽字人名字)練習(xí)要求：請說出紅色字的地方為什么與信用證要求不符或單與單之間不相符第二套審單練習(xí) （沒有中文解釋和提示，請嘗試著自己做）（見下頁）1. L/C:Irrevocable Documentary CreditFROM CANADIAN IMPERIAL BANK OF COMMERCE,MONTREAL,31 DECEMBER, 19 -NOTIFY BENEFICIARY BY PHONEWE ISSUE OUR IRREVOCABLE DOCUMENTARY CR

24、EDIT NO.D-32343/141EXPIRING 18 MARCH, 19xx IN CHINAAPPLICANT O. BROWNE AND CO. LTD., 6 RONALD DRIVE,MONTREAL, WEST,P.Q. H4X IM8BENEFICIARY CHINA NATIONAL TEXTILES IMPORT AND EXPORT CORP., SHANGHAI BRANCH, 27 CHUNGSHAN ROAD, SHANGHAI, CHINA.AMOUNT APPROX, CANDLRS 19,000.00CREDIT AVAILABLE WITH. ANY B

25、ANK IN CHINA BY NEGOTIATIONAGAINST PRESENTATION OF DOCUMENTS DETAILED HEREINAND BENEFICIARY'S DRAFT AT SIGHT DRAWN ON CANADIAN IMPERIAL BANK OF COMMERCE, INTERNATIONAL BANKING CENTRE, MONTREAL,P. Q.PARTIAL SHIPMENTS PERMITTED TRANSHIPHENT AT HONGKONG PERMITTEDSHIPMENT FROM SHANGHAI, CHINA TO TOR

26、ONTONOT LATER THAN 3RD MARCH, 19XXCOVERING SHIPMENT OF APPROXIMATELY 13,000M. AS PER DESIGNS AND COLOURS TELEXED TO FABCO TRADING ON 23RD DECEMBER, 19xx PART ORDER TO 161, CONTRACT 16932. CIF TORONTODOCUMENTS TO BE PRESENTED NOT LATER 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUNENTS BUT

27、WITHIN THE VALIDITY OF THE CREDIT.DOCUMENTS REQUIRED:COMMERCIAL INVOICE IN QUINTUPLICATE DULY CERTIFIED BY CHAMBER OF COMMERCEFULL SET 3/3 CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF CANADIAN IMPERIAL BANK OF COMMERCE NOTIFYING APPLICANT AND MARKED FREIGHT PREPAID.INSURANCE POLICY OR CERTIFI

28、CATE IN NEGOTIABLE FORM COVERING ALL RISKS AND WAR RISKS INCLUDING SRCC AS PER THE OCEAN MARING CARGO CLAUSE OF THE PEOPLE'S INSURANCE CO. OF CHINA FOR THE FULL CIF VALUE PLUS 10 PERCENT MARKED PREMIUM PAID WITH LOSS IF ANY, PAYABLE IN MONTREAL.TO NEGOTIATING BANK:UPON OUR RECEIPT OF DOCUMENTS I

29、N ORDER WE WILL REMIT IN ACCORDANCE WITH NEGOTIATING BANK'S INSTRUCTIONSTHIS CABLE IS THE OPERATIVE INSTRUMENT AND SUBJECT TO UCP 1993 REVISION ICC PUBLICATION NO. 500.WE HEREBY UNDERTAKE THAT DRAFTS DRAWN AND NEGOTIATED IN COMFORMITY WITH THE TERMS OF THIS CREDIT WILL,BE DULY HONOURED ON PRESEN

30、TATION STOPCANBANK MONTREAL2. Bill of Exchange (可以忽略交了幾份)No.30358 Exchange for CAN$13,106.79 Shanghai,8 March,19xx At sight of this FIRST of Exchange(Second of Exchange beingunpaid) Pay to the order of Bank of China the sum ofUS dollars thirty thousand one hundred and six and 79/100 onlyDrawn under

31、Canadian Imperial Bank of Commerce, Montreal irrevocable L/CNo. 13-32343/147 dated 31/12/19xxTo Canadian Imperial Bark of Commerce, For China National Textiles Import International Ballting Centre and Export Corp., Shanghai Branch, Montreal, P. Q. Shanghai3. Commercial invoice （可以忽略交了幾份）CHINA NATION

32、AL, TEXTILES IMPORT & EXI:RT CORPORATION,SHANGHAI BRANCHTo: M/S. No. 303580.BROWNE AND CO. LTD, Sales Confirmation No. 69326. RONALD DRIVE, MONTREALWEST. P. Q. H4X IM8 Date 13Feb., 19xx INVOICEFrom SHANGHAI To MONTREAL Letter of Credit No. D-32343/141 Issued by Canadian Imperial Bank of Commerce

33、 MontrealO.B.A.CO. 9217.152m.-168 pes. CIF TORONTO16932TORONTONO.1-14 Trusran Yarn - Dyed Flannelette（免織法蘭絨） Polyester 65 % Cotton 35 % 45 x 45 100 x 72 114cm x 54.864 m. Art. No. 79800/116 As per designs and colors telexed to Febco Trading on 23 December, 19xx part order TO 161 Contract No. 16932 C

34、AN. $1.422/m. CAN. $13,106,79 PIECEPKG.NOS. PER PKG GR.WT. (KGS) NET WT. (KGS) MEASUREMENT1-14 12 (TOTAL) (TOTAL) 4.143 M3Packed in 1190 107814 carton only (in quintuplicate)We hereby certify that the contents of China National Import and Exportthis invoice is true and correct Corp., Shanghai Branch

35、, Certified by:4保險單據(jù) （可以忽略交了幾份）THE PEOPLE'S INSURANCE COMPANY OF CHINA INSURANCE POLICY No. 694851 This Policy of Insurance witnesses that The People's Insurance Company of China (hereinafter called “the Company”), at the request of China National Textiles Imp. & Exp. Com., Shanghai Bran

36、ch( hereinafter called “the Insured”) and in consideration of the agreed premium paid to the Company by the Insured, undertakes to insure the under-mentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon

37、.Marks & Nos.QuantityDescription of GoodsAmount InsuredAS per Invoice No. 3035814Trueran / Cotton Piece Goods Can.$14,417.47Total amount insured: Canadian Dollars fourteen thousand four hundred and seventeen and 471100 only Premium paid as arranged Rate as arranged Per conveyance s. s. Lin-jiang

38、 Sailing on or about 23.2.19 - From Shanghai to Toronto Conditions: Covering All Risks and War Risks including loss or damage caused by Strikes, Riots or Civil Commotions as per Ocean Marine Cargo Clauses and War Risks, SRCC clauses of the People's insurance Co. of China. Claim if any, payable o

39、n surrender of the Policy together with other relevant documents. In the event of accident whereby loss or damage may result in a claim under this Policy immediate notice applying for survey must be given to the Company's Agent as mentioned hereunder: Toplis & Harding Inc. III John Street, New York 10038. Claim payable at Montreal Date March 2.19-, Shanghai THE PEOPLE'S INSURANCE CO.OF CHINA SHANGHAI BRANCH 魏乃杰 Manager5 運輸單據(jù)（可以忽略交納了幾份）SEA-LAND SERVICE, INC.BILL OF LADINGSHIPPER STREET ADDRESS CITY China National Textiles Imp. & Exp. Corp CON