结算试验答案6讲解.docx
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结算试验答案6讲解
1.银行审核受益人提交的单据时，根据信用证要求和单据内容，判断哪些单据可接受，哪些不能接受，说明理由。
信用证
单据
接受/不接受
种
类
内容
aboutUSD576,824.00
汇
票
USD525,000.00
接受（在－
10％范围）
DrawnonAImport
Company
To:
AImportCompany
接受
Expirydate：
20May,
2002
Issuedate:
21May,2002
不接受，过效期
CommercialInvoice
商业发票
无受益人签章
接受（受益人出具，可以不要签字）
5000bagsbombazine
4950bagsbombazine
不接受（以件、包为单位，无浮动）
5000MetricTonpeanutoil
4692MetricTonpeanutoil
不接受（超出浮
动范围）
Amount:
aboutUSD100,000.00
USD110,000.00
（汇票金额：
“USD110,000.00”）
可以接受（＋－
10％范围）
Amount:
USD100,000.00
USD110,000.00
（汇票金额：
“USD100,000.00”）
不接受
CIFC5HongKong
USD145,935.00
“USD137,638
（总值栏金额）
接受
CIFHongKong147,550.00，Freightfee:
HKD10,560.00Insurancefee:
HKD140.00
CIFHongKongHKD147.550.00LessFHKD10,560.00
LessFHKD140.00
接受
FOBHKD136,850.00
markedFreightPrepaid
提
单
FreightPrepayable
不接受（要求预付，但是表述的是可以预付）
Shipmentnotlaterthan
20July,1998
备运提单签发日:
“18July,1998”装船批注日期为：
“22July,1998”
不接受，以批注
日为装船日
OnboardBillofLading
Ondeck
不接受（装船与
舱面不同）
CleanBillofLading
Twobagstorn
不接受
Shippedinapparentgoodorderandcondition
接受
Packagingcontaminated
不接受
Onecaseshortshipped
不接受（短装）
Packagingsoiledbycontents
不接受
Insufficientpackaging
不接受
CIFNewYork
Freightprepaid
接受
CIFNewYork
Freightpaid
接受
FOBNewYork
Freightprepaid
不可以接受（标有“运费已付”的提单与FOB术语的内容不符）
CIFNewYork
Freighttocollect
不接受（一定要求卖方支付）
ShipmentfromanyportofChina,toNewYork
ShipmentfromGuangzhou,toNewYork
接受
madeouttoorderofIssuingBankissuingbank:
StandardCharteredBankLtd.
Consignedto:
orderofIssuingBank
不接受（orderofStandardCharteredBankLtd）
Transshipment:
notallowed
Shippedonboardfrom:
Guangzhouto:
NewYorkbytransshipmentat:
HongKong
不接受
InsurancePolicy
保险单据
InsuranceCertificate
不接受
InsuranceCertificate
InsurancePolicy
接受
InsuranceCertificate
CoverNote
不接受
InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00
Amountinsured:
USD22,000.00
接受
InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00
PremiumRate:
AsArranged
接受
Shipmentnotlaterthan
July20,1998
备运提单装船批注日期为：
“July18,1998”，保险单日期为：
“July19,
接受提单，但是
保险单不能接
1998”
受
CoveringUsualRisks
CoveringAllRisksandWarRisks
接受，信用证中笼统表述，其他单据可以详细表述，最好在保单上抄上UsualRisks，然后再列名具体险种。
2.通知行BankofChina根据信用证和受益人提交的全套单据，审核单据中存在的不符点并提出处理建议。
1）商业发票不符合点：
①信用证：
JIANGSUNATIVEPRODUCEIMF.ANDEXP
36GONGYUANROAD，NANJING
发票中JIANGSUNATIVEPRODUCEIMPORT&EXPORT（GROUP）CORP
38GONGYUANROAD,NANJING,CHINA
②商业发票INVOICENO.SU252022-J与唛头SU252022-I不一致
③信用证：
MOISTUREMAX67.0PCT，商业发票：
MOISTURE:
66.08%MAX
④信用证
DECENOICACIDMIN2.1PCT，商业发票：
DECENOICACID2.1516%
MIN
⑤发票毛价值应该为JP￥3,157000.00,而不是JP￥31,570,000，否则与信用证不符
（2）汇票
1信用证DRAFTAT90DAYSDATE，汇票At90DAYSsight
2信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHER
DOCUMEN，TS汇票中无显示
④收款人一般是Beneficiaryororder,在自由议付时选择BANKOFCHINA为议付行
再背书转让。
（3）空运单据
1信用证latestdateofshipment:
950331，空运单：
FLIGHTDATEJL79201/04/1995
2信用证要求CIFNARITA,空运单唛头部分在NARITA之前应该显示这个价格术语
3信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMEN，TS空运单中无显示
（4）保险单
1保险金额应该是发票毛值的110％，发票毛值为JP￥3,157,000.00，保险金额为JP￥3,472,700.00,大写因此也错误
2信用证要求ENDORSEDINBLAN，K背面需要空白背书
3是否交了全套三份保险单据
4信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMEN，TS保险单中无显示
（5）包装单
1检查是否3份
2信用证：
JIANGSUNATIVEPRODUCEIMF.ANDEXP
36GONGYUANROAD，NANJING
包装单中JIANGSUNATIVEPRODUCEIMPORT&EXPORT（GROUP）CORP.
38GONGYUANROAD,NANJING,CHINA
4信用证DECENOICACIDMIN2.1PCT，包装单：
DECENOICACID2.1516%
MIN
5唛头应该包括价格术语CIF
⑥信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMEN，TS包装单中无显示
（6）原产地证明书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMEN，TS原产地证明书中无显示。
②信用证中要求“ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTIC”S，但是ORIGINAL内容并无此项显示
（7）检验证书
①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMEN，TS检验证书中无显示。
②唛头应该包括价格术语CIF
3信用证：
MOISTUREMAX67.0PCT，检验证书：
MOISTURE:
66.08%MAX
4信用证DECENOICACIDMIN2.1PCT，检验证书：
DECENOICACID2.1516%MIN
⑤信用证：
JIANGSUNATIVEPRODUCEIMF.ANDEXP
36GONGYUANROAD，NANJING
检验证书中JIANGSUNATIVEPRODUCEIMPORT&EXPORT（GROUP）CORP.
38GONGYUANROAD,NANJING,CHINA
:
To:
145014BKCHCNBJA94099065
:
FM:
155014MTRBJPJTAXXX0694
MTRBJPJTXXX
+MITSUITRUSTANDBANKINGCO.
+LTD
+TOKYO
:
MT:
70001
:
40Aformofdocumentarycredit:
IRREVOCABLE
:
20documentarycreditnumber:
100934028D-01001
:
31Cdateofissue:
950314
:
31Ddateandplaceofexpiry:
950415P.R.OFCHINA
:
50applicant:
SUMITOMOCORPORATION,
2-2HITOTSUBASHI,CHIYODA-KUTOKYO
:
59beneficiary:
JIANGSUNATIVEPRODUCEIMF.ANDEXPCORP.
36GONGYUANROAD，NANJING
THEPEOPLE
:
32Bamount:
CURRENCYJP￥3,078,075.00
:
41-availablewith/by:
ANYBANKBYNEGOTIATION
:
42Cdraftsat:
DRAFTAT90DAYSDATE
:
42-drawee:
THEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
:
43ppartialshipments:
PROHIBITED
:
43Ttransshipment:
PROHIBITED
:
44Aloadingincharge:
CHINESEAIRPORT
:
44Bfortransportationto:
NARITA,AIRPORT
:
44Clatestdateofshipment:
950331
:
45Ashipmentofgoods:
700KGSNETOFCHINESEROYALJELLY（PRODUCTSBYLAOSHANFACTORY）INREFRIGERATEDCONTAINERATJP￥4,510.00PERKGNET.LESSDISC.2.5%CIFNARITAAIRPORT
:
46Adocumentsrequired:
+SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE（5）INDICATINGAPPLICANT'SREFNO.MCC1
-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS+PACKINGLISTINDUPLICATE
+FULLSETOFCLEANAIRWAYBILLCONSIGNEDTOSUMITOMOCORPORATIONTOKYOANDMARKEDFREIGHTPREPAIDANDSHOWINGSAMENAMESASNOTIFYPARTYASCONSIGNEEANDINDICATINGACTUALFLIGHTDATE
+FULLSETOFINSURANCEPOLICIESORCERTIFICATES
ENDORSEDINBLANK,FOR110PCTINVOICEVALUECOVERINGTHEINSTITUTECARGOCLAUSES（ALLRISKS）,ANDTHEINSTITUTEWARCLAUSESANDTHEINSTITUTESTRIKESRIOTSANDCIVILCOMMOTIONSCLAUSEANDI.O.PCLAIMSAREPAYABLEINJAPANINCURRENCYOFDRAFTSINSURANCETOBEEFFECTEDBYSHIPPER+ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICSANDCOPIESOFCERTIFICATEOFQUALITYALSOREQUIRED
:
47Aadditionalcond.:
1）SHIPPINGMARKSSHOULDINCLUDESUMITINTRIANGLE.
2）TRANSPORTDOCUMENTSWHICHBEARREFERENCEBYSTAMPOFOTHERWISETOCOSTSADDITIONALTOTHEFREIGHTARENOTACCEPTABLE.
3）ORIGINALCERTIFICATEOFQUALITYCERTIFYINGPRODUCTSBYLAOSHANFACTORY,MOISTUREMAX67.0PCTANDDECENOICACIDMIN2.1PCTISSUEDBYC.C.I.B.SHOULDBEATTACHEDTOTHECARGOANDABENEFICIARIES'CERTIFICATEREQUIRED.
4）DRAFT（S）TOENFACESAMEDATEASAIRWAYBILLANDWILLBEPAYABLEATAFIXEDDATE.
:
71Bdetailsofcharges:
ALLBANKINGCHARGESAREFORACCOUNTOFAPPLICANT
:
48presentationDRAFTS/DOCUMENTSMUSTBEPRESENTEDperiod:
WITHIN15DAYSAFTERDATEOFISSUANCEOF
TRANSPORTDOCUMENTS,BUTWITHINTHEVALIDITYOFCREDIT
:
49confirmationinstruction:
WITHOUT
:
53-reimbursementbank:
THEMITSUITRUSTANDBANKINGCO.,LTD.,
HEADOFFICE,TOKYO
:
78instructions:
THENEGOTIATINGBANKMUSTFORWARDTOUS（INTADMINISTRATIONDIV.1-1NIHONBASHIMUROMACHI2-CHOME.CHUO-KUTOKYO）ALLDOCUMENTSINONEREGISTEREDAIRMAILANDTOTHEDRAWEEBANKTHEDRAFTSTOGETHERWITHCOMPLICANCECERTIFICATE.
ALLDRAFTSDRAWNHEREUNDERMUSTINDICATENUMBER,DATEAND
NAMEOFISSUINGBANKOFTHISCREDIT.
-MAC/A1EB3306
QUINTUPLICAT
INVOICE江苏省土产进出口集团股份有限公司JIANGSUNATIVEPRODUCEIMPORT&EXPORT（GROUP）CORP.
DATE:
MARCH20，1995
38GONGYUANROAD,NANJING,CHINA
TOMESSRS.
SUMITOMOCORPORATION
2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPAN
INVOICENO.SU252022-J
S/CNO.95JN1010J
L/CNO.100934028D-01001
FROMNANJINGAIRPORTTONARITAAIRPORTNARITA
ARTNO.QLTYNO.DESCRIPTIONPACKAGESQUANTITYUNITPRICEAMOUNT
CIFNARITAAIRPORT
CHINESEROYALJELLY70CTNS@JP4510-KGNETDECENOICACID2.1516%MINJP￥31,570,000.00
MOISTURE:
66.08%MAXLESS2.5%DISC.JP78,925.00TOTAL:
PACKAGES:
70CTNS
QUANTITY:
700KGSNET
PRODUCTSBYLAOSHANFACTORY
PACKING:
IN1KG/PLASTICBOTTLE10KGS/CTNTHEAPPLICANT'SREFNO.MCCI-94-0120
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCEIMPORT&EXPORT（GROUP）CORP.
范力
号码南京10APR，1995No.SU252022-JNanjing凭不可撤销信用证
DrawnunderTHEMITSUITRUSTANDIrrevocableL/CNo
100934028D-01001
BANKINGCO.,LTD.，TOKYO日期
Dated950314
汇票金额
ExchangeforJP3,078,075.00
见票日后（本汇票之副本未付）付交
At90DAYSsightofthisFIRSTofExchange（SecondofExchangebeingunpaid）
PaytotheorderofBANKOFCHINA
金额
thesumofJAPANESEYENTHREEMILLIONSEVENTYEIGHTTHOUSANDAND
SEVENTYFIVEONLY
此致
ToTHEMITSUITRUSTANDBANKINGCO.LTD.
HEADOFFICE,TOKYO
江苏省土产进出口集团股份有限公司
JIANGSUNATIVEPRODUCE
IMPORT&EXPORT（GROUP）CORP范力
AIRPORTOFDEPARTURE
NANJING
FLIGHTDATE
JL79201/04/1995
AIRPORTOF
DESTINATION
MASTERAIR
WAYBILLNUMBER
AIR
WAYBILL
NUMBER
NARITA
78102730512
No.
0018191
TO
BYFIRSTCARRIEER
TO
BY
TO
BY
ROUTINGANDDESTINATION
CONSIGNEE'SACCOUNTNUMBER
CONSIGNEE'SNAMEAND
ADDRESS
NOTNEGOTIABLE
AIRWAYBILL
（AIRCONSIGNMENTNOT
SUMITOMOCORPORATION,TOKYO
2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPAN
ISSUEDBY
中国对外贸易运输总公司
ChinaNationalForeign
Trade
AlsoNOTIFY
SUMITOMOCORPORATION,
2-2HITOTSUBASHI,
CHIYODA-KU,TOKYO,JAPAN
TransportationCorporatio
Beijing,China
Memberof
FIATA
Copies1,2and3ofthisA
Waybillareoriginalsand
SHIPPER'SACCOUNTNUMBER
SHIPPER'SNAMEAND
havethesamevalidity.
ADDRESS
JIANGSUNATIVEPRODUCEI/E（GROUP）CORP
Itisagreedthatthegood
describedhereinare
acceptedinapparentgoo
orderandcondition（exce
asnoted）forcarriage
SUBJECTT
升级会员 