外貿(mào)單證實(shí)務(wù)（第五版）第七章練習(xí)（4-10）答案

外貿(mào)單證實(shí)務(wù)(周樹玲第五版)

第七章練習(xí)(4-10)答案

練習(xí)四答案

(一)仔細(xì)閱讀信用證，回答下列問題

1.本證對發(fā)票有什么特別要求？

答：本證對發(fā)票有一個(gè)特別要求：需要由商會在已制好的商業(yè)發(fā)票上簽字證明貨物的原

產(chǎn)地。這是正常要求，我們可以在各地貿(mào)促會蓋章。

2.該證的保險(xiǎn)單做成以誰為抬頭人？投保什么險(xiǎn)？

答：本信用證的保險(xiǎn)單要求抬頭作成：以BANBOPINTO+SOTTOMAYOR為抬頭，或

作成:TOORDER然后背書。要求按發(fā)票價(jià)加10%投保THERISKSOFICC(A),ISC(CARGO)

ANDIWC(CARGO)o

全套單據(jù)

1.審單記錄表2.商業(yè)發(fā)票3.出口托運(yùn)單4.提單5.裝箱單6.保險(xiǎn)單

1.審單記錄表

發(fā)票號NM134船名DeWei提單號6180

開證行裝期

BancoPint。andSottoMayor,Lisbon,PortugalNov.12,2015

效期

信用證號Nov.20,2015

058230CDI117LC交單期

8days

關(guān)

行

單據(jù)裝箱保險(xiǎn)產(chǎn)地檢驗(yàn)GS.P.證明提單托運(yùn)

明

匯票發(fā)票票電抄提單

名稱單單證證產(chǎn)地證函副本單

應(yīng)交

52231

份數(shù)

交1

數(shù)52

存在問

題及處

理意見

其他應(yīng)注意事項(xiàng)：

制單員ZH/HOW審單員銀行復(fù)核結(jié)匯日期

2

2.商業(yè)發(fā)票

DONGSHANMETALS+MINERALSIMPORT+

EXPORTCORPORATION

38YANNANROAD,QINGDAO,CHINA

InvoiceNo.NM134

DateNov.4,2015

COMMERCIALINVOICE

ToSaintBillLimitnda

RuaDePedroucos,68?A1260?297LisboaPortugal

FromQingdaotoLisbon

DrawnunderBanc。Pint。andSottoMa、ur,LisbonL/CNo.058230CDI117LC

Marks&NumbersQuantity&DescriptionsAmount

S.B?L“NauticalMaterial"asperprof,invoicesDD10.8.17andCIFLisbon

LISBON10825

NO.1-15015000yardsatUSD1.75/yd.

WecertifythattheoriginofthegoodsareP.R.ofChina

Packedin150bales

受益人蓋章

貿(mào)促會蓋章認(rèn)證

3

3.出口托運(yùn)單

XX海運(yùn)公司委托運(yùn)輸單

(SHIPPINGORDER)

地址：

電話：

(1)SONo.(托運(yùn)單號)

⑵Shipper（托運(yùn)人）

DongshanMetals+MineralsImport+ExportCorporation

38YananRoad,Qingdao,China

（3）Consignee（受貨人）

TotheorderofBancoPinto+SottoMayor

（4）NotifyParty（通知人）CargoReadyDate（貨至I」日期）

SaintBillLimitada

RuaDePedroucos,68-A

1260-297Lsbon,Portugal

ETD：November12,2015

ETA

（5）FreightPayableat（運(yùn)費(fèi)付款在）Prepaid（預(yù)付）Collect（到付）

Freightpaid.

（6）OceanVessel（船名）VoyNo.（航次）（7）PortofLoading（裝貨港）

DeWeiQingdao,China

（8）PortofDischarge（卸貨港）

Lisbon,Portugal

（9）FinalDestination（最終目的地）（10）Marks&No.（嘖頭）

Lisbon,PortugalS.B.L

LISBON

No.1-150

4

(12)DescriptionofGoods(貨物名稱)(11)No.ofPackages(數(shù)量)

MauticalMaterial150bales

(13)Measurement(體積)/BaleTotalMeas.CBM.

300X400X1200=0.144m321.6m3

(14)NetWeightG爭重)/BaleTotalN.W.

25KGS3450KGS

(15)GrossWeight(毛重)/BaleTotalG.W

23KGS3750kgs

5

4.提單

Shipper

Sinotrans

DongshanMetals+MineralsImport+Export

CorporationB/LNo.6180

38YananRoad,Qingdao,ChinaSINOTRANSSHANDONGCOMPANY

COMBINEDTRANSPORTBILLOFLADING

Consigneeororder

RECEIVEDthegoodsinapparentgoodorderand

TotheorderofBancoPinto十SottoMayorconditionasspecifiedbelowunlessotherwisestatedherein.

Thecarrier,inaccordancewithprovisionscontainedinthis

document,undertakestoperforinortoprocurethe

performanceoftheentiretransportfromtheplaceatwhich

thegoodsaretakeninchargetotheplacedesignatedfor

Notifyaddressdeliveryinthisdocument,andassumesliabilityas

SaintBillLimitadaprescribedinthisdocumentforsuchtransport.Oneofthe

BillsofLadingmustbesurrendereddulyindorsedin

RuaDePedroucos,68-Aexchangeforthegoodsordeliveryorder.

1260-297Lisbon,Portugal

Pre-carriagebyPlaceofreceipt

OceanvesselPortofloading

DeWeiQingdao

PortofdischargePlaceofdeliveryFreightpayableatNumberoforiginalBs/L

LisbonQingdaothree

MarksandNos.NumberandkindofpackagesDescriptionofgoodsGrossweight(kgs)Measurement(m3)

S.B.L150balesMauticalMaterial3750kgs21.6m3

LISBONfreightpaid

NO.1-150

Total;150BALESONLY

THEABOVEPARTICULARSFURNISHEDBYSHIPPER

FreightandchargeINWITNESSwhereofthenumberedoriginalBillsof

Freightpaid.Ladingstatedabovehavebeensigned,oneofwhichbeing

accomplished,theother(s)tobevoid.

Placeanddateofissue

Qingdao,November12,2015

Signedfororonbehalfofthecarrier

船公司蓋章

6

5.裝箱單

DONGSHANMETALS+MINERALS-IMPORT+

EXPORTCORPORATION

38YANANROAD,QINGDAO,CHINA

PACKINGLIST

TO:SAINTBILLLIMITADAINVOICENO:

RUADEPEDROUCOS,68-ADATE：NOV10th,2015

1260-297LISBOA,PORTUGALTRANSPORTTO:

PORTOFLOADING:QINGDAOLISBON

COMMODITY&MEASUREMENT

QTYN.W(KGS)G.W.(KGS)

DESCRIPTIONCBM

KGSPERBALETOTALPERBALETOTALPERBALETOTAL

15000yardspacked

inBales,each2334502537500.14421.6

containing

100yards

“NAUTICAL

MATERIAL”

TOTAL:15000150BALES

SAY150BALESONLY

SHIPPINGMARKS:S.B.L

LISBON

NO.1-150

受益人蓋章

7

6.保險(xiǎn)單

PICC中國人民財(cái)產(chǎn)保險(xiǎn)股份有限公司

青島市分公司

PICCPropertyandCasualtyCompanyLimited,QingdaoBranch

貨物運(yùn)輸保險(xiǎn)單

CARGOTRANSPORTATIONINSURANCEPOLICY

發(fā)票號（INVOICENOJNM134保單號次：保險(xiǎn)公司出編號

POLICYNO.

合同號（CONTRACTNO.）

信用證號（L/CNO.）058230CDI117LC

被保險(xiǎn)人：DongshanMetals+MineralsImport+ExportCorporation

Insured:___________________________________________________________________________

中國人民保險(xiǎn)公司（以下簡稱本公司）根據(jù)被保險(xiǎn)人的要求，由被保險(xiǎn)人向本公司繳付約定

的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承保險(xiǎn)別和背面所載條款與下列特款承保下述貨物運(yùn)輸保險(xiǎn)。特立

本保險(xiǎn)單。

THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLESINSURANCECOMPANY

OFCHINA（HEREINAFTERCALLED“THECOMPANY"）ATTHEREQUESTOFTHE

INSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHE

COMPANYBYTHEINSURED,UNDERTAKESTOINSURETHEUNDERMENTIONED

GOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPER

THECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHED

HEREON

標(biāo)記包裝、數(shù)量及保險(xiǎn)貨物項(xiàng)目保險(xiǎn)金額

MARKS&NOS.QUANTITYANDDESCRIPTIONOFGOODSAMOUNTINSURED

AsperInvoice150balesNauticalmaterialUSD28875.00

No.NM134

總保險(xiǎn)金額USDOLLARSTWENTYEIGHTTHOUSANDEIGHTHUNDREDAND

SEVENTYFIVEONLYTOTALAMOUNTINSURED.

保費(fèi)：asarranged啟運(yùn)日期：asperB/L裝載運(yùn)輸工具：DeWei

PREMIUM:DATEOFCOMMENCEMENTPERNVEYANCE

自經(jīng)至

FROM-Qingdao----------VIA------------------------------------------ToLisbon---------------

承保險(xiǎn)別：

8

CONDITIONS：

CoveringtherisksofICC(A),ISC(cargo)andIWC(cargo)ofInstitutecargoclauses

82/1/1

所保貨物，如發(fā)生保險(xiǎn)單項(xiàng)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)向本公司提交保單正本(本保險(xiǎn)單共有貳份正本)及有關(guān)文件。如一

份正本已用于索賠，其余正本自動失效。

INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDER

THISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHECOMPANY'SAGENTAS

MENTIONEDHEREUNDER.CLAIMS,IFANY,ONEOTTHEORIGINALPOLICYWHICH

HASBEENISSUEDINTWOORIGINALSTOGETHERWITHTHERELEVENT

DOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.

IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTO

BEVOID.

JamesRawes&Ca.Lda.

RUADEJULIODINIS

891-2e,4050-327

PORTO,PORTUGAL

Tel:226094351/3&226094921

Fax:226068679

中國人民財(cái)產(chǎn)保險(xiǎn)股份有限公司青島市分公司

PICCPropertyandCasualtyCompanyLimited,

QingdaoBranch

賠款償付地點(diǎn)

CLAIMPAYABLEAT—PortugalinUSD

出單日期

簽字

ISSUINGDATE--Nov.8,2015AuthorizedSignature

地址：中國青島香港中路66#22-23樓出單電話(ISSUINGPOLICYTEL)(0532)85719279

傳真(FAX)：(0532)85719299

ADD：22-23/FNO.66XIANGGANGZHONGROADQINGDAO,CHINA

理賠電話(CLAIMDEPT.TEL)(0532)85719367

傳真(FAX)：(0532)85719346郵編：(POSTCODE)：266071保單順序號：PICC0301059

9

練習(xí)五答案

（一）仔細(xì)閱讀信用證，回答下列問題

1.在特別條款第8條中規(guī)定了“如單據(jù)不符，開證行要收取30美元手續(xù)費(fèi)。”這給我

們制單什么警示？

答：根據(jù)UCP600的規(guī)定，銀行在相符交單下進(jìn)行承付或議付。如果我們在制單時(shí)不能

作到單證相符、單單相符，就會給企業(yè)造成收匯損失，嚴(yán)重時(shí)會帶來無法挽回的經(jīng)濟(jì)損失。

進(jìn)而影響企業(yè)自身的信譽(yù)。

2.本證中有哪些銀行費(fèi)用需要由受益人支付？

答：有兩處：1.如果單據(jù)不符，開證行可以以每處不符點(diǎn)征收30美元。2.議付行在議付

時(shí)如果有折扣或利息由收益人支付。

3.本證要求提單上的“被通知人”是誰？

答：是開證申請人和開證行。

（二）根據(jù)信用證要求繕制全套結(jié)匯單據(jù)

1.審單記錄表2.商業(yè)發(fā)票3.匯票4.出口托運(yùn)單5.提單

6.貿(mào)促會產(chǎn)地證7.電抄8.證明9.保險(xiǎn)單10.重量單

10

1.審單記錄表

發(fā)票號1825船名Victoria提單號19

開證行裝期

TheHongkongandShanghaiBankingCorp.Sep.5,2015

效期

信用證號Sep.21,2015

PGH000348DC交單期

15days

單

行

單據(jù)重量保險(xiǎn)產(chǎn)地檢驗(yàn)GS.P.海關(guān)證明托運(yùn)

本

匯票發(fā)票明電抄提單

名稱單單證證產(chǎn)地證發(fā)票函單

應(yīng)

交

份

數(shù)233231131

交

數(shù)2311

存在問

題及處

理意見

其他應(yīng)注意事項(xiàng)：

制單員ZH/H審單員銀行復(fù)核結(jié)匯日期

11

2.商業(yè)發(fā)票

SHANDONGHOPENATIVEPRODUCEI/ECORR

62,GuangxiRoad,Qingdao,China

InvoiceNo.1825

DateAugust28、2015

COMMERCIALINVOICE

ToSooHURSengTradiaeCo.SDNBHD?

1651"Floor,VictoriaStreet,1030。Penans,Malaysia

FromQingdaotoPenang

DrawnunderTheHonqkonRandShanghaiBankingCorp.L/CNo.PGH000348DC

Marks&NumbersQuantity&DescriptionsAmount

N/M5M/TsShandongBlackDateshighqualityatHKD9230perCIFPenang

M/Tasperbuyer'sorderNo.S00-6378HKD46150.00

Packedin200cartons

受益人蓋章

No.1825Qingdao,由議付行加注議付曰期即出

票日EXCHANGEFORHKD46150.00

At---------sightofthisFIRSTOFEXCHAGE(Secondofthesametenoranddateunpaid)payto

theorderofChinaConstructionBank

ThesumofH.K.DOLLARSFORTYSIXTHOUDANDONEHUNDREDANDFIFTYONLY

Valuereceived

DrawnunderL/CNo.PGH000348DCissuedbyTheHonrkon口andShanghaiRankineCarp.,

Penang,dated21July,2015

ToTheHon口koncandShanghaiBankingCorp.Ltd.

Penang出口人蓋章

12

4.出口托運(yùn)單

XX海運(yùn)公司委托運(yùn)輸單

(SHIPPINGORDER)

地址：

電話：

(1)SONo.(托運(yùn)單號)

⑵Shipper（托運(yùn)人）

ShandongHopeNativeProduceI/ECorp.

62GuangxiRoad,Qingdao,China

（3）Consignee（受貨人）

ToorderofShipper

（4）NotifyParty（通知人）CargoReadyDate（貨至U日期）

SooHupSengTradingCo.SDNBHD.

1651stFloor,VictoriaStreet,

10300Penang,Malaysia

TheHongkongandShanghaiBanking

Corp.,DowningStreet,PenangETD：

ETA

（5）FreightPayableat（運(yùn)費(fèi)付款在）Prepaid（預(yù)付）Collect（至ij付）

FreightPrepaid

（6）OceanVessel（船名）VoyNo.（航次）（7）PortofLoading（裝貨港）

VictoriaQingdao,China

（8）PortofDischarge（卸貨港）

Penang,Malaysia

13

（9）FinalDestination（最終目的地）（10）Marks&No.（唆頭）

Penang,MalaysiaN/M

（12）DescriptionofGoods（貨物名稱）（11）No.ofPackages（數(shù)量）

ShandongBlackDates200Cartons

（13）Measurement（體積）/CartonTotalMeas.CBM.

0.6x0.6x0.56=0.202CBM40.4CBM

（14）NetWeight（凈重）/CartonTotalN.W.

25KGS5000KGS

GrossWeight（毛重）/CartonTotalGW

26.2KGS5240KGS

14

5.提單

Shipper

Sinotrans

ShandongHopeNativeProduceI/ECorp.

62GuangxiRoad,Qingdao,ChinaB/LNo.19

ConsigneeororderSINOTRANSSHANDONGCOMPANY

COMBINEDTRANSPORTBILLOFLADING

Toshipper'sorder

RECEIVEDthegoodsinapparentgoodorderandcondition

asspecifiedbelowunlessotherwisestatedherein.Thecarrier,

inaccordancewithprovisionscontainedinthisdocument,

undertakestoperformortoprocuretheperformanceofthe

Notifyaddressentiretransportfromtheplaceatwhichthegoodsaretakenin

SooHupSengTradingCo.SDNBHD.chargetotheplacedesignatedfordeliveryinthisdocument,

standassumesliabilityasprescribedinthisdocumentforsuch

1651Floor,VictoriaStreet,transport.OneoftheBillsofLadingmustbesurrendered

10300Penang,Malaysiadulyindorsedinexchangeforthegoodsordeliveryorder.

TheHongkongandShanghaiBanking

Corp.,DowningStreet,Penang

Pre-carriagebyPlaceofreceipt

OceanvesselPortofloading

VictoriaQingdao,China

PortofdischargePlaceofdeliveryFreightpayableatNumberoforiginalBs/L

Penang,MalaysiaQingdaothree

MarksandNos.NumberandkindofpackagesDescriptionofgoodsGrossweight(kgs)Measurement(m3)

N/M200cartonsShandongBlackDates5240kgs40.4CBM

freightprepaid

containerNo.EISU2628205

Total:200CARTONSONLY

THEABOVEPARTICULARSFURNISHEDBYSHIPPER

FreightandchargeINWITNESSwhereofthenumberedoriginalBillsof

Ladingstatedabovehavebeensigned,oneofwhichbeing

accomplished,theother(s)tobevoid.

Placeanddateofissue

Qingdao*September5,2015

Signedfororonbehalfofthecarrier

船公司蓋章

15

6.貿(mào)促會產(chǎn)地證

1.Exporter(fullnameandaddress)CertificateNo.貿(mào)促會統(tǒng)一編號

ShandongHopeNativeProduceI/ECorp.

62GuangxiRoad,Qingdao,ChinaCERTIFICATEOFORIGIN

OF

2.Consignee(fullname,address,country)THEPEOPLE'SREPUBLICOFCHINA

SooHupSengTradingCo.SDNBHD.

165ls,Floor,VictoriaStreet,

10300Penang,Malaysia

3.Meansoftransportandroute5.Forcertificateauthorityuseonly

ShipmentfromQingdaotoPenangbyvessel

4.Destination

Penang

6.Marksandnumbers7.Descriptionofgoods:numberH.S.QuantityorWeight10.Numberanddate

ofpackagesandkindofpackagesCodeofinvoices

ShandongBlackDatestwo

N/Mhundred(200)cartons08135M/T1825datedAugust

282015

Westatethatthegoodsareof

Shandong/QingdaoOrigin

****孝辱****孝羊*米*

DeclarationbytheexporterCertificate

Theundersignedherebydeclaresthattheabovedetails

andstatementsarecorrect;thatallhegoodswereItisherebycertifiedthatthe3declarationbythe

produceinChinaandthattheycomplywiththeRulesofexporteriscorrect.

OriginofthePeople'sRepublicofChina.

貿(mào)促會蓋章簽字出口人蓋章簽字

Qingdao,Auvust29.2015OinzdaaAueust29,2015

Placeanddate,signatureandstampofauthorizedPlaceanddate,signatureandstampofcertifying

signatoryauthority

16

7.電抄

SHANDONGHOPENATIVEPRODUCEI/ECORP.

FAXCOPY

L/CNo.PGH000348DC5M/T200cartonsShandongBlackDatesInvoicevalueHKD46150.00

perS.S."Victoria"B/LNo.19shipmentdateSep.5,2015.

受益人蓋章

&證明

SHANDONGHOPENATIVEPRODUCEI/ECORP.

CERTIFICATE

Qingdao,Sep.5,2015

InvoiceNo.1825

Towhomitmayconcern,

Weherebycertifythatonesetofnon-negotiabledocumentshavebeene-maileddirecttoSoo

HupSengTradingCo.SDNBHD.,1651stfloor,VictoriaStreet,10300PenengMalaysia

immediatelyaftershipment.

受益人蓋章

17

9.保險(xiǎn)單

中國平安財(cái)產(chǎn)保險(xiǎn)股份有限公司

PINGANPROPERTY&CASUALTYINSURANCE

COMPANYOFCHINA,LTD

公司地址：中國?深圳

八卦嶺八卦三路平安大廈

電話(Tel)/p>

圖文傳真(Fax)/p>

郵政編碼(Postcode)：518029

No.031100000106貨物運(yùn)輸保險(xiǎn)單

CARGOTRANSPORTATIONINSURANCEPOLICY

被保險(xiǎn)人SHANDONGHOPENATIVEPRODUCEI/ECORR

Insured:

中國平安財(cái)產(chǎn)保險(xiǎn)股份有限公司根據(jù)被保險(xiǎn)人的要求及其所交付約定的保險(xiǎn)費(fèi)，按照本

保險(xiǎn)單背面所載條款與下列特款，承諾下述貨物運(yùn)輸保險(xiǎn)，特立本保險(xiǎn)單°

ThisPolicyofInsurancewitnessesthatPINGANPROPERTY&CASUALLTY

INSURANCECOMPANYOFCHINA,LTD.,attherequestoftheInsuredandinconsiderationof

theagreedpremiumpaidbytheInsured,undertaketoinsuretheundermentionedgoodsin

transportationsubjecttotheconditionsofPolicyaspertheclausesprintedoverleafandother

specialclausesattachedhereon.

賠款償付地點(diǎn)

PolicyNo.(保險(xiǎn)公司出號)ClaimPayableatPENANGINHKD

發(fā)票或提單號

InvoiceNo.orB/LNo.INVNO.:1825__________________________________________________

運(yùn)輸工具查勘代理人THENIPPONFIREAND

PerConveyanceS.S.VICTORIASurveyBy:MARINEINSURANCECO.LTD.

起運(yùn)日期Sep.5,2015自QINGDAO

Sig,onorabt.From4,EDOBORII-CHOME,

至NISHI-KU

________________________TbPENENG_______________OSAKAJAPAN

保險(xiǎn)金額HKDFIFTYTHOUSANDSEVENHUNDREDANDTEL-+81(06)4444-8072

SIXTYFIVEONLY

AmountInsuredHKD50765.00FAX:+81(06)4444-8007

保險(xiǎn)貨物項(xiàng)目?標(biāo)記?數(shù)量及包裝：承保條件

Description.Marks.Quantity&PackingofGoodsConditions:

ASPERINVOICENO.1825COVERINGALLRISKS,WARRISKS

SHANDONGBLACKDATESINCL.W/W.ASPEROMCC.OMC.WRC

200CARTONS.1/1/1981OFTHEP.I.C.C(CIC).

保單正本：2份

NumberofOriginals:2

18

簽單日期制單員

Date：Sep.l,2015

IMPORTANTDOCUMENTATIONOFCLAIMS

PROCEDUREINTHEEVENTOFLOSSORDAMAGEoftheirAgentsforandonbehalfofareadvisedtosubmit

FORWHICHUNDERWRITERSMAYBELIABLEallavailablesupportingdocumentswithoutdelay,

PINGANPROPERTY&CASUALTYINSURANCEincludingwhenapplicable:

LIABLITYOFCARRIERS,BAILEESOROTHER1.Originalpoliciesofinsurance.

THIRDPARTIES2.Originalofcertifiedcopyofshippinginvoices,

ItisthedutyoftheAssuredandtheirAgents,inallcases,togetherwithshippingspecificationand/or

totakesuchmeasuresasmayberea