外貿(mào)單證課堂練習附答案

1、精選優(yōu)質(zhì)文檔-傾情為你奉上精選優(yōu)質(zhì)文檔-傾情為你奉上專心-專注-專業(yè)專心-專注-專業(yè)精選優(yōu)質(zhì)文檔-傾情為你奉上專心-專注-專業(yè)單證練習1一、根據(jù)下述合同的內(nèi)容審核信用證，指出不符之處，并提出修改意見請在答題紙上作答。合同：SALES CONFIMATIONContract No. YMDate: June 05, 2011The Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008

2、 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of GoodsQuantity Unit priceAmount Mans Wind BreakerStyle No. Y

3、M082Colour: Black Khaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard carton.Shipping Marks: VALUE ORDER NO. A01 KUWAIT C/No. 1-UPTim

4、e of Shipment: Before AUGG. 10, 2011Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981Terms of Payment: By L/C

5、 at 60 days after sight, reaching the seller before June 15, 2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking charges outside China (the mainland of China) are foraccount

6、of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Or

7、igin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER:Tianjin Yimei International Corp. VALUE TRADING ENTERPRISE, LLCJack Julia信用證：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 40E: APPLICABLE RULES: UCP LATEST V

8、ERSION31D: DATE AND PLCA OF EXPIRY: KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE

9、, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/

10、AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE I

11、N TRIPLICATE INDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(

12、S) OF PACKAGE(S), GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK

13、OF CIC OF PICC(1/1/1981)71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES經(jīng)審核，信用證存在問題如下：131D信用證到期時間錯，應(yīng)該是；231D信用證到期地點錯，應(yīng)該是CHINA；350申請人名稱錯，應(yīng)該是VALUETRADINGENTERPRISE,LLC.；459受益人名稱錯，應(yīng)該是TIANJINYIMEIINTERNATIONALCORP.；532B金額錯，應(yīng)該是USD75500.00；642C匯票期限錯，應(yīng)該是

14、60DAYSAFTERSIGHT；742A匯票付款人錯，應(yīng)該是開證銀行；843T轉(zhuǎn)運要求錯，應(yīng)該是ALLOWED；944E裝運港錯，應(yīng)該是TIANJIN,CHINA；1044F卸貨港錯，應(yīng)該是KUWAIT；1144C最晚裝運日錯，應(yīng)該是；1245A貨物名稱錯，應(yīng)該是MENSWINDBREAKER；1345A合同號碼錯，應(yīng)該是YM；1445A貿(mào)易術(shù)語錯，應(yīng)該是CIFC5KUWAIT；1546A第2條提單抬頭錯，應(yīng)該是MADEOUTTOORDER；1646A第2條提單運費顯示錯，應(yīng)該是FREIGHTPREPAID；1746A第5條保單加成錯，應(yīng)該是FOR110%INVOICEVALUE；1871B

15、銀行費用錯，應(yīng)該是FORACCOUNTOFTHEDRAWEE。二、根據(jù)下面合同資料和相關(guān)資料指出下列開證申請書中錯誤的地方請在答題紙上作答。2011年6月20日，上海華聯(lián)皮革制品有限公司（SHANGHAI HUALIAN LEATHER GOODS CO., LTD. 156 CHANGXING ROAD, SHANGHAI, CHINA）向SVS DESIGN PLUS CO., LTD. 1-509 HANNAMDONG YOUNGSAN-KU, SEOUL, KOREA出口DOUBLE FACE SHEEPSKIN一批，達成以下主要合同條款：1. Commodity: DOUBLE FA

16、CE SHEEPSKINCOLOUR CHESTNUT2. Quantity: 3175.25SQFT(平方英尺)3. PACKING: IN CARTONS4. Unit Price: USD7.40/SQFT CIF SEOUL5. Amount: USD23496.856. Time of shipment: During NOV.2011Port of Loading: SHANGHAI, CHINAPort of Destination: SEOUL, KOREAPartial shipment: ALLOWEDTransshipment: PROHIBITED7. Insuranc

17、e: TO BE COVERED BY THE SELLER FOR 110%INVOICE VALUE COVERINGALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.8. Payment: BY IRREVOCABLE LETTER OF CREDIT AT 45 DAYS SIGHT TO REACHTHE SELLER NOT LATER THAN JUNE 24, 2011, VALID FOR NEGOTIATIONIN CHINA UNTIL THE 15TH DAY AFTER TIME OF SHIP

18、MENTDocument: (1) SIGNED COMMERCIAL INVOICE IN 3 FOLD.(2) SIGNED PACKING LIST IN 3 FOLD.(3) FULL SET OF CLEAN ON BOARD OCEAN B/L IN 3/3ORIGINALS ISSUEDTO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY THE APPLICANYT.(4) CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY ISSUED BY THE CHAMB

19、ER OF COMMERCE IN CHINA(5)INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110%INVOICE VALUE COVERING ALL RISK S AND WAR RISKS OF CIC OF PICC (1/1/1981).SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT相關(guān)資料：(1)信用證號碼：MO(2)合同號碼：HL SVS DESIGN PLUS CO., LTD 國際商務(wù)單證員金浩于201

20、1年6月23日向KOOKMIN BANK, SEOUL, KOREA辦理申請電開信用證手續(xù)，通知行是BANK OF CHINA, SHANGHAI BEANCHIRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: BANK OF CHINA Date: JUNE 25, 2011Beneficiary(full name and address)L/C No. MOSVS DESIGN PLUS CO., LTD.Contract No. HL1-509 HANNAMDONG YOUNGSAN-KU,Date and place of expiry of

21、the creditSEOUL, KOREANOV. 15, 2011 in CHINAPartial shipmentTransshipmentIssued by teletransmission (which shall be the operativenot allowedallowedinstrument)Loading on board/dispatch/taking in charge at/fromAmount (both in figures and words)SEOUL, KOREAEUR23496.85Not late than OCT. 31, 2011SAY EURO

22、 TWENTY THREE THOUSAND FOURFor transportation to SHANGHAI, CHINAHUNDRED NINETY SIX POINT EIGHTY FIVE ONLYDescription of goods:Credit available with ANY BANK IN CHINADOUBLE FACE SHEEPSKINby negotiation against the documents detailed hereinCOLOUR CHESTNUTand beneficiarys draft for 100% of the invoice

23、value3175.25PCSAT SIGHTPacking: IN GUNNY BAGSdrawn on US.CFRDocuments required: (marked with )1. () Signed Commercial invoice in 5 copies indicating invoice No., contract No.2. () Full set of clean on board ocean Bill of Lading made out to order of issuing bank and blank endorsed, marked “freight” (

24、) to collect / ( )prepaid showing freight amount notify the applicant.3. () Insurance Policy / Certificate in 2 copies for 120% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation / ( ) Over Lan

25、d transportation All risks.4. () Packing List / Weight Memo in 5 copies indication quantity /gross and net weights for each package and packing conditions as called for by the L/C.5. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the

26、 actual surveyed quantity / weight of shipped goods as well as the packing condition.6. ( ) Certificate of Quality in_ copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ).7. ( ) Beneficiarys Certified copy of FAX dispatched to the accountee within_ after shipment advising ( ) na

27、me of vessel / ( ) 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. ( ) Shipping Companys Certificate attesting that the carrying vessel is chartered or booked by account

28、ee or their shipping agents.10. () Other documents, if any: a) Certificate of Origin in 3 copies issued by authorized institution.Additional Instructions:Advising bank:KOOKMIN BANK, SEOUL, KOREA三、根據(jù)所給資料繕制商業(yè)發(fā)票、原產(chǎn)地證明、保險單(共40分) 請在答題紙上作答。 出口商(托運人)：DAYU CUTTING TOOLS I/E CORP 774 DONG FENG EAST ROAD，TIAN

29、JIN，CHINA 進口商(收貨人)：FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK 發(fā)票日期：2011年5月15日 發(fā)票號：X118 合同號：MK007 信用證號；4I-19-03 裝運港：TIANJIN 中轉(zhuǎn)港：HONGKONG 目的港：NEWYORK 運輸標志：FETC MK007 NEW YORK C/No.1-UP 貨名：CUTTING TOOLS 數(shù)量：1500 SETS 包裝：紙箱裝，每箱3 SETS 單價：CIF NEW YORK USD 128/SET 原產(chǎn)地證書號：IBO 商品編碼：1297 0400

30、 保險單號：ABX999 保險單日期：2011年5月18日保險加成率：10 提單日期：2011年5月20日 船名航次：HONGXING V.777 險別：COVERING ICC (A) AS PER INSTITUTE CARGO CLAUSE OF 1982 賠付地點：NEW YORK IN USD商業(yè)發(fā)票答案1 ToFAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET NEW YORK(2)X118(3)15MAY2011(4)MK007(5)41-19-03(6)TIANJIN (7)HONGKONG (8)NEWYORK (9)SEA

31、10 FETC MK007NEWYORKC/NO.1-50011 CUTTINGTOOLS 12 1500SETS13 CIFNEWYORK USD128.00/SET14 USD.0015 SAYU.S.DOLLARSONEHUNDREDANDNINETYTWOTHOUSANDONLY1商業(yè)發(fā)票COMMERCIAL INVOICETO: (1)INV. NO.(2) DATE:(3)S/C NO.(4)L/C NO.(5)FROM(6)VIA(7)TO(8)BY(9)MARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT(10)

32、(11)(12)(13)(14)TOTAL AMOUNT(15)DAYU CUTTING TOOLS I/E CORP.王焱 原產(chǎn)地證答案1 DAYUCUTTINGTOOLSI/ECORP774DONGFENGROAD,TIANJINCHINA2 FAEASTERNTRADINGCOMPANYLIMITED336LONGSTREETNEWYORK3 SEAFREIGHTFROMTIANJINTONEWYORKVIAKONG KONG4 U.S.A. 5 IBO6 FETC MK007NEWYORKC/NO.1-5007 FIVEHUNDRED(500)CARTONSOFCUTTINGTOOLS

33、8 9 1500SETS10 X118 15MAY201111 DAYUCUTTINGTOOLSI/ECORPTIANJIN15MAY201112 TIANJIN15MAY20112原產(chǎn)地證1. Exporter: (1)Certificate No. (5)CERTIFICATE OF ORIGINOF2. Consignee: (2)THE PEOPLES REPUBLIC OF CHINA3. Means of transport and route(3)5. For certifying authority use only4. Country / region of destinat

34、ion(4)6. Marks & Nos.7. Number and kind of packages; Description of 8. H. S. 9. Quantity10. Numbers and(6)goods (7)Code(9)Date of Invoice(8)(10)11. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and It is hereby that the declaration by the exporter

35、 is correct.statements correct, that all the goods were produced in China and that they comply with the Rules of Origin of the 天津市貿(mào)促會（商會）（章） peoples Republic of China(11) 李明 張平 (12)Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority3

36、保險單PICC中國人保財險股份有限公司PICC Property and Casualty Company Limited總公司設(shè)于北京 一九四九年創(chuàng)立Head Office Beijing Established in 1949海 洋 貨 物 運 輸 保 險 單MARINE CARGO TRANSPORTATION INSURANCE POLICY發(fā)票號碼Invoice No.(1)保單號次Policy No.(2)被保險人Insured:(3) 中保財產(chǎn)保險有限公司（以下簡稱本公司）根據(jù)被保險人的要求，及其所繳付約定的保險費，按照本保險單承擔險別和背面所載條款與下列特別條款承保下列貨物運輸

37、保險，特簽發(fā)本保險單。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at therequest of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goodsin transportation subj

38、ect to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.貨物標記Marks of Goods.包裝單位Packing Unit保險貨物項目Description of goods保險金額Amount Insured(4)(5)(6)(7)總保險金額: (8) Total Amount Insured: 保險費開航日期 (9)裝載運輸工具 (10)PremiumAs arrangedSig. On or abt.Per co

39、nveyance S.S.起運港中轉(zhuǎn)港目的港FromTIANJINViaHONG KONGToNEW YORK承保險別Conditions:(11)所保貨物，如發(fā)生本保險單項下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有索賠，應(yīng)向本公司提交保險單正本（本保險單共有2份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本則自動失效。In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mention

40、ed hereunder. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.保險公司在目的港的代理的名稱、地址、電話號碼等內(nèi)容賠款償付地點(12)中國人保財險股份有限公司天津分公司C

41、laim payable at日期(13)PICC Property & Casualty Co Ltd, Tianjin BranchDate張三 保險單答案1 X1182 ABX9993 DAYUCUTTINGTOOLSI/ECORP4 ASPERINV.NO.X1185 500CTNS6 CUTTINGTOOLS7 USD.008 SAYU.S.DOLLARSTWOHUNDREDELEVENTHOUSANDTWOHUNDRED ONLY.9 20MAY201110 HONGXINGV.77711 COVERINGICC(A)ASPERINSTITUTECARGOCLAUSESOF1982

42、12 NEW YORK IN USD13 18MAY,2011 練習2一、根據(jù)下述合同內(nèi)容審核信用證，指出不符之處，并提出修改意見。（36分）請在答題紙上作答。合同：SALES CONTRACTThe Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012 Signed At: Shanghai ChinaThe Buyer: DESEN EUROPE GMBH Address: GIRARDETSTRAS

43、SE 2-38,EINGANG.4 D-45131 ESSEN, GERMANY This Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Description of GoodsQuantityUnit PriceAmount “RAI

44、KOU” HomewearRH1140 BlueRH1150 PinkDRRW005 GrayDRRW008 PurpleAS PER ORDER NO.MY1301400PCS400PCS400PCS400PCSCIF Hamburg 5.88 6.08 5.38 5.18 2,352.00 2,432.00 2,152.00 2,072.00TOTAL1600PCS 9,008.00Total Amount:Say Euro Nine Thousand and Eight OnlyPacking: 40pcs are packed in one export standard carton

45、 Shipping Mark: RAIKOU MT13008 HAMBURG C/No.1-40Time of Shipment: NOT LATER THAN FEB. 15,2013 Loading Port and Destination: From Shanghai, China to Hamburg, Germany Partial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks an

46、d War Risk as per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking Cha

47、rges outside China (the mainland of China) are for account of the Drawee. Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endo

48、rsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of CommerceSigned by: THE SELLER: THE BUYER:MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBH GU TAO Luty信用證：27: Sequence of

49、total：1/140A: Form of Documentary Credit：Irrevocable20: Documentary Credit Number：208A131C: Date of Issue：40E: Applicable Rules：UCP LATEST VERSION31D: Date and Place of Expiry： GERMANY50: Applicant： DESEN EUROPE GMBH GIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY59: Beneficiary：MATY INTERNATIO

50、NAL CO., LTD. NO.29 JIANGNING ROAD, SHANGHAI, CHINA32B: Currency Code, Amount：USD9008.0041A: Available WithBy：BANK OF CHINA BY NEGOTIATION42C: Drafts at： 30 DAYS AFTER SIGHT42A: Drawee: DESEN EUROPE GMBH43P: Partial Shipments: not allowed43T: Transhipment: not ALLOWED44E: Port of Loading/Airport of

51、Departure: ANY CHINESE PORT44F: Port of Discharge/Airport of Destination: HAMBURG BY SEA.44C: Latest Date of Shipment: 45A: Description of Goods and/or Services: 1600pcs Babywear as per Order No.MY1301 and s/c no.MT13008CFR HAMBURGpacked in carton of 20pcs each 46A: Documents Required+ SIGNED COMMER

52、CIAL INVOICES IN TRIPLICATE INDICATING LC NO. AND cONTRACT no.+ Full set (3/3) of clean on board ocean Bill of Lading made out to APPLICANT AND blank endorsed marked “Freight TO COLLECT” notifying the applicant.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAG

53、ES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ Insurance Policy/certificate in duplicate endorsed in blank for 120% invoice value, covering all

54、 risks of cic of picc (1/1/1981). 71B: Charges: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES. 經(jīng)審核信用證后存在的問題如下：1. 31C: DATE OF ISSUE SHOULD BE INSTEAD OF . 2. 31D: DATE OF EXPIRY SHOULD BE INSTEAD OF . 3. 31D: PLACE OF EXPIRY SHOULD BE CHINA INSTEAD OF GERMA

55、NY. 4. 59: BENEFICIARYS NAME SHOULD BE MAITY INTERNATIONAL CO., LTD. 5. 32B: CURRENCY CODE SHOULD BE EURO 9008.00 INSTEAD OF USD9008.00. 6. 42C: DRAFTS AT SHOULD BE AT SIGHT INSTEAD OF 30 DAYS AFTER SIGHT. 7. 42A: DRAWEE SHOULD BE ISSUING BANK INSTEAD OF APPLICANT. 8. 43T: TRANSHIPMENT SHOULD BE ALL

56、OWED INSTEAD OF NOT ALLOWED. 9. 44E: PORT OF LOADING SHOULD BE SHANGHAI. 10. 44C: LATEST DATE OF SHIPMENT SHOULD BE INSTEAD OF 11. 45A: THE NAME OF COMMODITY SHOULD BE “RAIKOU” Homewear 12. 45A: THE SALES CONDITIONS SHOULD BE CIF HAMBURG INSTEAD OF CFR HAMBURG 13. 45A:PACKED IN CARTON OF 20PCS EACH

57、SHOULD BE PACKED IN CARTON OF 40PCS EACH 14. 46A:OCEAN BILL OF LADING SHOULD BE MARKED FREIGHT PREPAID 15. 46A:OCEAN BILL OF LADING SHOULD BE MADE OUT TO ORDER 16. 46A: INSURANCE POLICY SHOULD BE FOR 110% INSTEAD OF 120% 17. 46A: INSURANCE POLICY SHOULD BE COVERING COVERING ALL RISKS AND WAR RISKS O

58、F CIC OF PICC (1/1/1981). 18. 71B: CHARGES SHOULD BE All banking Charges outside China (the mainland of China) are for account of the Drawee. 二、根據(jù)所給資料繕制下列單據(jù)。1匯票BILL OF EXCHANGE憑Drawn Under（1）不可撤銷信用證Irrevocable L/C No. （2）日期DATEDDate（3）支 取 Payable With interest%按息付款號碼No. （4）匯票金額Exchange for（5）中國上海Sha

59、nghai，China見票At（6）日 后 (本 匯 票 之 副 本 未 付) 付 交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order of （7）金額the sum of （8）此致To（9）（10）2商業(yè)發(fā)票TIANJIN TECHSUN CO., LTD. 60 DONG FENG EAST ROAD , TIANJIN , CHINACOMMERCIAL INVOICE TO：(1) INVOICE NO.(2) DATE: (3) S/C NO. (4) L/C NO. (5) FROM (6) TO (7) BY (8) MARKS & NUMBERSDESCRIPTION OF GOODSQUANTITYUNIT PRICEAMOUNT (9) (10)(11)