发布时间 : 星期一 文章国际贸易单证实训作业更新完毕开始阅读
实训一：信用证内容分析
信用证：
Sequence of Total *27 : 1 / 1 Form of Doc. Credit *40 : IRREVOCABLE Doc. Credit Number *20 : AIB.IM06063506 Date of Issue *31 C : 060624
Expiry *31 D : Date 0606 Place CHINA Applicant Bank 51 A : AIBKIE2DXXX *AIB BANK *DUBLIN
Applicant *50 : B AND C CANTWELL, CC FITTINGS, MEADOWLANDS GRANTSTOWN CO WATERFORD
Beneficiary *59 : GUANGDONG TEXTILES IMPORT AND EXPORT COTTON MANUFACTURED GOODS CO 14/F GUANGDONG TEXTILES MANSIONS 168 XIAO BEI RD GUANGZHOU CHINA Amount *32 B : Currency USD Amount 20060,00 Available with/ by *41 A : AIBKE2DXXX *AIB BANK *DUBLIN BY ACCEPTANCE Drafts at … 42 C : 30 DAYS SIGHT Drawee 42 A : AIBKE2DXXX *AIB BANK *DUBLIN Partial Shipments 43 P : PROHIBITED Transshipment 43 T : PERMITTED Loading in charge 44 A : GUANGZHOU CHINA For transport to … 44 B :
DUBLIN, IRELAND Descript. of goods 45 A :
+DRAWER SLIDES AND HANDLES
CIF DUBLIN, IRELAND Documents required 46 A :
+SIGNED INVOICES IN TRIPLICATE
+FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT
+INSURANCE POLICY/CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE
+CERTIFICATE OF CHINA ORIGIN ISSUED BY A RELEVANT AUTHORITY +PACKING LIST Additional cond. 47 A :
+PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS, TRADE FINANCE SERVICES, CARRISBROOK HOUSE, BALLSBRIDGE, DUBLIN 4. +IF BILLS OF LADING ARE REQUIRED ABOVE, PLEASE FORWARD DOCUMENTS IN TWO MAILS, ORIGINALS SEND BY COURIER AND DUPLICATES BY REGISTERED AIRMAIL
Details of Charges 71 B : BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS FROM SHIPMENT DATE Confirmation *49 : WITHOUT Instructions 78 :
DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJECT TO A DISCREPANCY HANDLING FEE OF EUR100,00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY
SPECIAL NOTE: ISSUING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY (UNLESS OTHERWISE STATED) AT APPROPRIATE LIBOR RATE PLUS 1,00 PER CENT MARGIN Send. to Rec. Info. 72 : THIS CREDIT IS ISSUED SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS, 1993 REVISION, I.C.C. PUBLICATIONS NO.500
实训要求：
1、翻译信用证条款；
2、分析信用证，回答以下问题： （1）谁是ISSUING BANK？
（2）这是即期L/C还是远期L/C？为什么？ （3）L/C的付款方式是哪一种？ （4）装运期是何时？为什么？
（5）保险费应该有哪一方承担？为什么？ （6）装箱单应该提交几份？
（7）如果货物实际的装运期是06年6月16日，按照交单期的规定，最迟应该在何时要交单？
（8）银行费用由谁承担？
实训二： 审证与修改信用证
1．根据下面的销售合同审核信用证。
销 售 合 同 SALES CONTRACT
Sellers: GREAT WALL TRADING CO.，LTD Contact no.:GW2005X06 Address: RM206, HUASHENG BUILDING, Date: 2006.4.22
NINGBO, P.R.CHINA Signed at: NINGBO
Buyers: F.T.C CORP Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.
This sales contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: (1)Name of commodity and (2)quantity specification HALOGEN FITTING W500 10% more or less both in amount and quantity allowed (3)unit (4)Unit price (5)amount 9600PCS PC CIF HELSINKI USD3.80/PC US36480.00 Total amount US36480.00 (6) Packing: CARTON (7) Delivery from: NINGBO to HELSINKI (8)Shipping marks: N/M (9) Time of shipment: Within 30 days after receipt of L/C, allowing transshipment and partial shipment.
(10)Term of payment: by 100% confirmed irrevocable letter of credit in favor of the sellers to be
available by sight draft to be opened and to reach China before MAY 1, 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA, NINGBO BRANCH. All banking charges outside China (the mainland of China) are for account of the Drawee. (11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to
HELSINKI to be effected by the buyers.
(12)Arbitration: All dispute arising from the execution of or in connection with this contract shall
be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Commission. In Shenzhen (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding both parties for setting the dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.
The Seller: GREAT WALL TRADING CO., LTD The Buyer: ALICE 马丁
Issue of Documentary credit
Issuing bank : METTTABANKLTD., FINLAND Doc. Credit Type : REVOCABLE Credit Number : LRT9806457 Date of Issue : 060628
Expiry : Date 060616 place FINLAND Applicant : F.I.C. CO.
AKEKSANTERINK AUTO P.O.BOX 9, FINLAND Beneficiary : GREAT WALL TRADING CO. LTD
RM206, HUASHENG BUILDING NINGBO, P.R.CHINA
Amount : USD3648.00(SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR
HUNDRED AND EIGHT ONLY.)
Available with/by : ANY BANK IN ADVISING COUNTRY BY NEGOTIATION
Draft at : DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE Partial shipments : NOT ALLOWED Transshipment : ALLOWED