国际贸易单证实务习题册参考答案.doc

1、国际贸易单证实务习题册参考答案一1. 信用证的修改（1）金额有误。应将金额改为“USD 352,000.00（Say U.S. dollars three hundred and fifty two thousand only）”（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”（4）装运期有误。应将“not later than October 31,2003”改为“during Oct./Nov.2003”（5）分批装运

2、有误。应将“not”删去（6）保险金额有误。应将“150%”改为“110%”（7）包装条款有误。应将“or cartons”删神农百草膏去，改为“in wooden cases of one set each”（8）单价条款有误。应将“US$ 64.00 CIF H.K”改为“US$ 64.00 per set CIFC3% H.K”（9）交单日期有误。应将“Oct. 31,2003”改为“Dec.15th,2003”2. 出口前的准备海运出口单证工作程序组织出口货源调研国外市场情况制订出口商品经营方案编制出口计划办理商标注册开展广告宣传建立客户关系贸易磋商接受还盘发盘询盘签订合同履行合同备货

3、 加工 包装 刷唛催证 审证 改证租船订舱向商检局报检办理保险发运货筋络速通物、办理报关检验证书制作有关单据海关检验放行货物装船后取得提单保险单向买方发装船通知汇集有关的单证持全套货运单连同信用证向银行办理议付海运出口单证工作程序示意图3.海运进口单证工作程序进口前的准备制订具体的进口商品经营方案安排订购市场和选择交易对象编制进口计划报批贸易磋商发盘还盘接受询盘签订合同履行合同申请开证租船定舱银行审单付款发催装通知货物装船买汇、赎单办理保险报检报关拨交、结算海运进口单证工作程序示意图二1. 回函如下SUPERB AIM (HONG KONG) LTDWESTERN DISTRICT BILLS

4、 CENTER128 BONHAM STRAND E. H.KI.C ISAACS & Co.,LP3840 BANK STREET,BALTIMORE, MARYLAND 21224,U.S.ADear Smith,We are very pleased to receive your inquiry of May 15th and enclose our illustrated catalogue and price list giving the details you ask for. Also by separate post we are sending you some samp

5、les and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.On regular purchase in quantities of not less than 300 dozen of individual items we would allow you a discount of 2%. A神农百草膏第二代s to the payment terms, we do bus

6、iness on the basis of L/C.We invite your attentation to our other products, details of which you will find in the catalogue, and look forward to receiving your first order. Yours Sincerely SUPERB AIM (HONG KONG) LTD 2. 信函翻译 Sept. 10th, 2003Dear Sirs,We thank you for your enquiry of 10th September an

7、d enclose our quotation for wall paper.We have made a good selection of patterns and sent them to you today by post. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.There is a heavy demand for our

8、 supplies from house furnishers in various districts and regions, which we are finding it difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.On orders for one hundred rolls or

9、more we allow a special discount of 2%.We require payment by L/C to reach us o少林活络膏ne month prior to the time of shipment.We look forward to receiving your order. Your truly China National Import & Outport Corp. Manger3. 合同条款改错:COMMODITY & SPECIFICATION:Feeding Broad Beans, F.A.Q.MOISTURE (max) 15%A

10、dmixture (max) 2%QUANTITY:60000metric tonsPACKING:Packed in gunny bags of 100kgsEach gross for netUNIT PRICE:JPY 200 PER M/T CIFC2% Liner Terms OsakaAMOUNT:JPY 12,000,000 (SAY US Dollars Twelve million only)SHIPMENT:Shipment on or before Oct. 30th, 2001 30000M/T;shipment on or before NOV. 30th, 2001

11、 30000M/Tfrom Shanghai to OsakaINSURANCE:To be covered by the seller for 110% of total invoicevalue against All Risks including War Risks as per andsubject to the relevant ocean cargo clause of the Peoples Insurance Company of China dated Jan. 19th, 1981PAYMENT:The buyer shall open through a bank ac

12、ceptable to theSeller an irrevocable sight letter of credit to reach theseller 30 days before the month of shipment valid fornegotiation in China until the 15th day after the date ofshipment4. 售货确认书上海新发展进出口贸易实业有限公司Shanghai Xin Development Imp. &. Exp.Enterprises Co, Ltd中国上海外高桥保税收政策区台中南路2号2,Tai Zhong

13、 South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC电话 Telephone: 86-21-50480555 传真 Fax:86-21-50480164致：TO： 售 货 确 认 书 SALES CONFIRMATIONOVERSEAS TRADINGCORP. 合同编号NO.: 01XDJJD-14778P.O.BOX 1563 签订日期Date: Oct.16,2001SINGAPOREELOPMENT 经双方同意按照下述条款签定本合同The Buyer and Seller Have agree to conclude the follo

14、wing transactions according to the terms and Conditions stipulated below:1. 货物名称及规格Commodity & Specifications2. 数量Quantity3. 单价Unit Price4. 总额Total ValueMAXAM TOOTH PASTE ART.NW101 60000DOZENS（10000CARTONS）HKD118.00 CIFC5% USD7，080，000合计 TOTALUSD7，080，000 5原产国(地)COUNTRY OF ORIGIN: MADE IN CHINA6包装 P

15、ACKING: IN CARTON7保险INSURANCE:/TO BE COVERED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN。 1ST，1981. 8付款条件: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE

16、 SELLE 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT。 9装运期 TIME OF SHIPMENT: DURING DEC.10装运口岸 PORT OF SHIPMENT: SHANGHAI11到货口岸 PORT OF DESTINATION: SINGAPORE买 方: 卖 方: 上海新发展进出口贸易实业有限公司公司The Buyer: The Seller: Shanghai Xin Developmen

17、t Imp. & .EXP. Enterprises Co,Ltd5. 解：CIFC3%=1039.36美元/公吨6.解：成交总利润额= 29515.3576元人民币利润率=20.51%7.解：总运费=10750=7500 HKDCFR=FOB+F =2000+750 =2750 HKD8.解：CIF= 100761.76 USD应收保险费= 761.76 USD或I=CIF-CFR=100761.76-100000=761.76 USD9.解：（1）出口商品换汇成本=7.57 CNY/USD出口商品盈亏率=9.01%10.解：（1）关税完税价格180742 CNY（2）关税税额=59644.

18、86 CNY（3）从量消费税额=5290.78 CNY（4）增值税额=41765.20 CNY三一.翻译专用名词1.clean collection2.documentary collection3.collection order4.remittance5.remitting bank6.notary public7.confirmed irrevocable L/C8.L/C at sight9.usance L/C10.transferable L/C11.revolving L/C12.red clause L/C13.written undertaking14.D/D (remitt

19、ance by bankers demand draft)15.即期付款交单16.承兑交付17.拒付18.拒绝承兑19.托收行20.拒绝证书21.受益人22.委托人23.转证人24.受证人25.开证行26.付款行27.环球银行财务电讯协会28.开征申请人29.议付行30.跟单信用证统一惯例二.实务操作 1.不能；若代收行改变托收行指示中的条款必须经托收行认可。 2.代收行XX年XX月XX日电讯托收行英文函。 Re: Your Bill Ref H-65-L-M8866 for USD 508,800.00 D/P at sight drawn by SHANGHAITEX. I/E Corp.

20、 Ltd., Our Ref MQ 83593245 As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500,000.00 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document. 3.托收行给代收行的英文回函。 Test

21、amount USD508,800.00 Attn: YR Ref MQ 83593245 Our Ref H-65-L-M8866 for USD508,800.00 D/P at sight Please be informed that drawer agree to reduce the bill amount to USD500,000.00. You may release whole documents against payment of the captioned new amount and T/T remit the proceeds to us as per our i

22、nstructions ASAP.4.请于今日凭其验资电传电汇500，000美元至横滨银行YOKO35829帐上。注明其文号Q-66-M-83020发生费用由委托人负担。 头寸，借记我方。三翻译托收的利弊付款交单方式达成的交易，其最大的弊端是买方或其银行可能拒绝付宽赎单，尤其是在市场不景气的时候更为如此。在这种情况下，尽管卖方仍就是货主，但他有可能收不到货款。在付款交单方式下，付款之前，买方不能取得代表货物所有权的单据和提取货物，货物所有权仍在卖方手中，假如买方拒付，卖方仍可将货物售给他人。在承兑交单方式下，其弊端更大：买方承兑汇票以后就可以取得代表货物所有权的单据。因此，如果他在付款前破产或

23、无力支付，卖方就会蒙受损失。因此，卖方很少接受付款交单或承兑交单，除非买方具有无庸置疑的信誉或买卖双方有特殊的关系。对于出口方来说，采用信用证比采用付款交单好得多，然而在某种特定场合或为了某种目的，付款交单或承兑交单仍然是必要的，例如：（1）为了贯彻对外贸易政策，尤其是为了促进与发展中国家的贸易； （2）为了扩大出口，特别是推销我们的新产品或滞销产品； （3）通过向小企业提供信用以发展同他们的贸易往来； （4）在跟分公司做生意时为了简化付款手续。四信用证条款翻译（1）凭受益人开具的即期汇票并随附证明本证号码的下列单据。（2）本证项下的所有汇票上必须注明：“凭中国银行2003年11月18日开立的

24、98325号信用证出具”之条款。（3）经签署的商业发票一式五份，注明合同号、唛号和信用证号码。（4）全套清洁的已装船提单，作成空白抬头空白背书，著名运费预付并通知上述开征申请人。（5）作成可转让格式的海运保险单或保险凭证按CIF发票金额的110%投保中国人民保险公司1981年1月1日的海运货物保险条款中一切险和战争险，保险至新加坡为止并按汇票所用货币目的地赔付。（6）装箱单一式两份，详细注明每件货物内包装的具体内容和商品规格。（7）凡根据本证开具的与本证条款相符的汇票，如果在规定的期限内开具并议付，并能够按时提交本证所规定的单据，我行保证对出票人、背书人和善意持票人承担付款责任。（8）表明装运

25、1000纸箱篮球，由上海于2003年8月15日之前海运至香港，允许分批装运和转船。（9）所有单据必须在运输单据签发以后15天内提交议付银行，但不得迟于信用证的到期日。（10）我们在此开出以贵方为受益人的跟单信用证。本证根据跟单信用证统一惯例（国际商会1993年于法国巴黎修订第500号出版物）办理并遵守该惯例中的各项条款，特别是第9条的规定。信用证所要求的汇票须注明我行名称、开证日期和本证号码。如果信用证是可以议付的，议付银行须将每一次议付金额和日期在背面批注。五填写有关日期支付条款托收日期进口商在汇票上承兑日期进口商付款日期代收行向进口商交单日期D/P at sight11/1即期汇票无须承兑

26、11/1111/11D/P at 30 daysAfter sight11/111/1112/1112/11D/A at 30 daysAfter sight11/111/1112/1111/11六案例分析1. 托收银行不付任何责任；根据托收统一规则的规定：在托收方式下，银行只作为卖方的受托人行事，为实现委托人的指示，托收银行可选择委托人指定的银行或自行选择或由别的银行作为代收行。但与托收有关的银行对货物的发货人、承运人、收货人或其他任何人的诚信或信誉、行为和/或失职、偿付能力、履行能力不负责；对由于任何通知、信件或者单据在寄送途中的延误和（或）丢失所引起的后果，或由于任何电讯工具在传递中的延

27、误、残缺和其他错误，概不承担义务或责任；对由于自然灾害、暴动、内乱、叛乱、战争或银行本身无法控制的任何其他原因，或对由于罢工、或停工致使银行业务中断所造成的后果，不承担义务或责任。所以，在本案中，托手银行只要尽到“善意和合理的谨慎从事”的义务，对托收过程中所发生的各种非自身所能控制的差错，包括因代收行倒闭致使委托人贷款无法收回且单据也无法收回，不负任何法律责任。2. 出口方不能追究代收行的责任；根据托收统一规则第20条（a）款规定：“如果托收指示书明示应收取利息但付款人拒付该利息时，提示行可视情况凭付款或承兑或按其他条件交单，而不必收取该项利息。”；（b）款规定：“当需收取该项利息时，托收指示

28、书上须注明利率、利息及计息基础。”在本案中，尽管出口人在托收委托书中说明需加收利息，但并未说明利息不可免除，且开具的汇票上也未列收息条款。因此，代收行将单据在未收利息只收本金后即交单给进口人的行为是合理的，出口人也无权追究代收行的责任。四一、案例分析1、【分析】(1)开证行不能凭开证人对货物品质不满的意见拒付25的应付款。因为根据国际商会第500号出版物跟单信用证统一惯例的第9条规定：“不可撤销信用证，在受益人提交了所规定的单据并符合了信用证条款时，构成开证行的确定承诺，如系即期信用证，则可根据信用证规定所确定的日期进行付款.” 第4条规定： “在信用证业务中，各有关方面处理的是单据，而不是与单据有关的货物、服务或其他行为。”据崐此，开证行拒绝付款显然是没有道理的。因迟付而使受益人遭受利息的损失，理应由开证承担。 (2)关于货物品质问题，如果确实不符合同的规定，开证人可以根据实地检验机构的检验证书依照合同条款直接向出口方提出索赔，绝不能要求开证行拒付货款，开证行