出口结汇单据制作练习.docx

出口结汇单据制作练习.docx

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出口结汇单据制作练习

出口结汇单据制作练习

习题1：

依照下述的L/C缮制一份对应的汇票。

FROM:

OVERSEASUNIONBANKLTD.,SINGAPORE

TO:

BANKOFCHINA,JIANGXIBRANCH

FormofDoc.Credit*40A:

IRREVOCABLE

Doc.CreditNumber*20:

K04/232

DateofIssue31C:

04/02/24

Expiry*31D:

DATE04/04/23PLACECHINA

Applicant*50:

KWONGFOOYOUNGCO.,LTD.

34JALAPSTREET,

50050SINGAPORE

Beneficiary*59:

JIANGXIFRUITSANDVEGETABLESIMP.ANDEXP.CO.,LTD.

188WAIMAROAD,NANCHANG,

CHINA

Amount*32B:

CurrencyUSDAmount5850.00

Availablewith/by*41D:

ANYBANK

BYNEGOTIATION

Draftat······42C:

DRAFTSATSIGHT

FORFULLINVOICEVALUE

Drawee42D:

OVERSEASUNIONBANKLTD.,

SINGAPORE

PartialShipments43P:

ALLOWED

Transshipment43T:

NOTALLOWED

LoadinginCharge44A:

ANYSEAPORTINCHINA

ForTransportto44B:

SINGAPORE

LatestDateofShip.44C:

04/04/13

Descript.ofGoods45A:

BEANCURDANDVINEGAR

BEANCURD,200CTNS,USD12.75PERCTN,

VINEGAR,200JARS,USD16.50PERJAR,

CIFSINGAPORE

GOODSAREASPERS/CNO.KFY1013/2003.

Documentsrequired46A:

+SIGNEDCOMMERCIALINVOICE,3FOLD.

+PACKINGLIST,3FOLD.

+FULLSETCLEANONBOARDOCEANBILLSOFLADINGISSUEDTOOURORDER,MARKED〝FREIGHTPREPAID〞ANDNOTIFYAPPLICANT.

+CERTIFICATEOFORIGININONEORIGINAL.

+INSURANCEPOLICYORCERTIFICATEINDUPLICATEFOR110PCTOFTHEINVOICEVALUECOVERINGALLRISKSASPERCIC.

AdditionalCond.47A:

1.ADISCREPANCYFEEOFUSD50.00WILLBEDEDUCTEDFOREACHSETOFDOCUMENTSBEARINGDISCREPANCIES.

2.THISDOCUMENTARYCREDITISSUBJECTTOICCPUBLICATION500.

PresentationPeriod48:

DOCUMENTSTOBEPRESENTEDWITHIN10DAYSAFTERISSUANCEOFB/LBUTWITHINTHEVALIDITYOFTHECREDIT.

Confirmationinstructions49:

WITHOUT

DetailsofCharges71B:

ALLBANKINGCOMMISSIONANDCHARGESOUTSIDESINGAPOREAREFORTHEACCOUNTOFTHEBENEFICIARY.

InstrtoPayg/Accpty/NegotyBank78:

UPONRECEIPTANDTAKINGUPOFDOCUMENTSWEWILLREMITTHEPROCEEDACCORDINGTOYOURINSTRUCTIONS.

习题2：

依照下述的L/C缮制一份对应的汇票。

FROM:

VOLKSBANKSCHORNDORF,HAMBURG,GERMANY

TO:

BANKOFCHINA,HEBEIBRANCH

FormofDoc.Credit*40A:

IRREVOCABLE

Doc.CreditNumber*20:

02-4-1520

DateofIssue31C:

2002/11/18

Expiry*31D:

DATE2003/01/24PLACEATOURCOUNTER

Applicant*50:

LUCKYVICTORYINTERNATIONAL

STUTTGARTSTIR.5,

D-84618,SCHORNDORF,

GERMANY

Beneficiary*59:

HEBEIMACHINERYIMP.ANDEXP.CORP（GROUP）

720DONGFENGROAD

SHIJIAZHUANG

CHINA

Amount*32B:

CurrencyUSDAmount67200.00

Availablewith/by*41D:

AVAILABLEWITHUSBYDEFERREDPAYMENTAT30DAYSSIGHTFORFULLINVOICEVALUEAGAINSTTHEBENEFICIARY’SDOCUMENTS

PartialShipments43P:

ALLOWED

Transshipment43T:

ALLOWED

LoadinginCharge44A:

TIANJIN

ForTransportto44B:

HAMBURG

LatestDateofShip.44C:

2003/01/03

Descript.ofGoods45A:

STAINLESSSTEELSPADEHEAD，

ART.NO.S821/29099,4500PCS,USD9.60PERPC.，

ART.NO.F807/22199,2500PCS,USD9.60PERPC.，

ASPERS/CNO.02HM23600256DATEDNOV.10,2002.

CIFHAMBURG

Documentsrequired46A:

+SIGNEDCOMMERCIALINVOICEINTRIPLICATE.

+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFWIMBOSMANBV,P.O.BOX54064,NL-3008,JBHAMBURG,MARKED〝FREIGHTPREPAID〞ANDNOTIFYAPPLICANT.

+GSPCERTIFICATEOFORIGINFORMA

+PACKINGLISTINTRIPLICATE.

+INSURANCEPOLICYISSUEDTOTHEAPPLICANT,COVERINGRISKSASPERINSTITUTECARGOCLAUSE（A）INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATIONATSCHORNDORF,FORATLEAST110PCTOFTHECIFVALUE,MARKEDPREMIUMPAID,SHOWINGCLAIMPAYABLEINGERMANY.

AdditionalCond.47A:

1，AHANDINGFEEOFUSD80.00WILLBEDEDUCTEDIFDISCREPANCYDOCUMENTSPRESENTED.

2.ISSURINGBANKWILLDISCOUNTACCEPTANCESONREQUEST,FORA/COFBENEFICIARYATAPPROPRIATELIBORPLUSONEPCTMARGIN.

3，ALLDOCUMENTSINDICATINGTHISL/CNUMBER.

PresentationPeriod48:

DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.

DetailsofCharges71B:

ALLBANKINGCHARGESANDEXPENSESOUTSIDETHEISSUINGBANKAREFORBENEFICIARY’SACCOUNT.

习题3：

依照下述的L/C缮制一份对应的汇票。

FROM:

REPUBLICNATIONALBANKOFMIAMI,MIAMI,

TO:

BANKOFCHINA,SUZHOUBRANCH

FormofDoc.Credit*40A:

IRREVOCABLE

Doc.CreditNumber*20:

NBM-04007678

DateofIssue31C:

04/02/08

Expiry*31D:

Date04/04/30PlaceCHINA

Applicant*50:

JAMESBROWNANDSONS

2116NW21STREET

MIAMIFL.33142,U.S.A.

Beneficiary*59:

JIANGSUHAOYUETRADINGCO

12HONGQIROAD

SUZHOU,CHINA

Amount*32B:

CurrencyUSDAmount82800.00

Pos./Neg.Tol.（%）39A:

5/5

Availablewith/by*41D:

ADVISINGBANK

BYNEGOTIATION

Draftat······42C:

DRAFTSATSIGHT

FORFULLINVOICEVALUE

Drawee42A:

REPUBLICNATIONALBANKOFMIAMI

NEWYORK

PartialShipments43P:

NOTALLOWED

LoadinginCharge44A:

SHANGHAI

ForTransportto44B:

MIAMIFL.U.S.A.

Descript.ofGoods45A:

FISHINGBOOTS,CFRMIAMIFL.

ART.NO.JB702,2640PAIRSUSD15.00PERPAIR

ART.NO.JB703,3600PAIRSUSD12.00PERPAIR

PACKING:

ONEPAIRINTOONEPAPERBAG,12PAIRSPERCARTON.

ALLDETAILSAREASPERS/CNO.04JB558.

Documentsrequired46A:

+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDER,BLANKENDORSED,MARKED〝FREIGHTPREPAID〞ANDNOTIFYAPPLICANT.

+SIGNEDCOMMERCIALINVOICEINONEORIGINALANDTHREECOPIES.

+PACKINGLISTINONEORIGINALANDTHREECOPIES.

+MANUALLYSIGNEDCERTIFICATEOFORIGININONEORIGINALANDONECOPY.

+CERTIFICATEOFQUALITYISSUEDBYTHEMANUFACTURERORTHEPRODUCERINONEORIGINALANDONECOPY.

AdditionalCond.47A:

1.AHANDINGFEEOFUSD50.00WILLBEDEDUCTEDIFDISCREPANCYDOCUMENTSPRESENTED.

2.INSURANCETOBEEFFECTEDBYBUYER.

3.ALLDOCUMENTSMUSTBEINENGLISH.

4.ALLDOCUMENTSINDICATINGTHISL/CNUMBER.

DetailsofCharges71B:

ALLBANKINGCHARGESANDEXPENSESOUTSIDETHEISSUINGBANKAREFORBENEFICIARY’SACCOUNT.

PresentationPeriod48:

DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.

习题4：

依照下面给出的条件分别缮制品质检验证书、受益人证明和装船通知。

1、信用证资料:

APPLICANT:

XYZCOMPANY

6-2OHTEMACHI,1-CHOME,CHIYADA-KU,TOKYO,JAPAN

BENEFICIARY:

ABCCOMPANY,NO.128ZHONGSHANXILU,NANJING,CHINA

MERCHANDISE:

100PCTCOTTONMEN’SSLACKS,100CARTONS

COUNTRYOFORIGIN:

P.R.CHINA

CIFVALUE:

USD10,000.00

PACKEDINSEAWORTHYCARTONS

DOCUMENTSREQUIRED:

+NEUTRALPACKINGLISTINDICATINGQUANTITY,N.W.ANDG..W.OFEACHPACKAGE,TTLQUANTITY,N.W.ANDG.W.,ANDPACKINGCONDITIONSASREQUIREDBYL/C

+GSPFORMA

+INSPECTIONCERTIFICATEOFQUALITYISSUEDBYTHEENTRY–EXITINSPECTIONANDQUARANTINEOFTHEPEOPLE’SREPUBLICOFCHINA

EVIDENCINGTHATTHEGOODSHAVEBEENINSPECTEDANDFOUNDTOBEINCOMPLIANCEWITHTHECONTRACT.

+BENEFICIARY’SCERTIFICATECERTIFYINGTHATTHEYHAVESENTONEFULLSETOFNON-NEGOTIABLEDOCUMENTSREQUIREDBYL/CTOTHEAPPLICANTVIADHLWITHIN2DAYSAFTERSHIPMENT.

+BENEFICIARY’SCERTIFIEDCOPYOFFAXTOTHEAPPLICANT（FAXNO.0081-3-56786970）ADVISINGMERCHANDISE,SHIPMENTDATE,GROSSINVOICEVALUE,NAMEANDVOYAGEOFVESSEL,CARRIER’SNAME,PORTOFLOADINGANDPORTOFDISCHARGEIMMEDIATELYONTHEDATEOFSHIPMENT.

ADDITIONALCONDITIONS:

ALLDOCUMENTSMUSTBEMADEOUTINTHENAMEOFTHEAPPLICANTUNLESSOTHERWISESTIPULATEDBYTHEL/C

2、附加信息:

工厂出舱单显示:

合同号SC666

100PCTCOTTONMEN’SSLACKS,10PCSEACHCARTON,TTL100CARTONS

N.W.:

1KGS/CARTON,G.W.:

1.8KGS/CARTONMEAS:

8CBM

物资检验日期:

2007年1月10日

装船日期:

2007年1月12日

承运人:

SINOTRANSPORTATIONJIANGSUCOMPANY

启运港:

南京

卸货港:

东京

运输船名及航次:

ALLSAFEV.76689

发票号码:

ABC8866

发票日期:

2007年1月3号

唛头:

XYZSLACKS

TOKYO

1-100

普惠制产地证上出口商的签发日期:

2007年1月3日

受益人证明的日期:

2007年1月12日

受益人单据的签发人为王凡

3、受益人证明格式如下

受益人证明:

ABCCOMPANY

NO.128ZHONGSHANXILUNANJING

CERTIFICATE

DATE:

INVOICENO.:

TO:

…………………..

AuthorizedSignature

（装船通知）:

ABCCOMPANY

NO.128ZHONGSHANXILUNANJING

FAX

DATE:

INVOICENO.:

TO:

FAXNO.:

ABCCOMPANY,NANJING

……………………..

AuthorizedSignature

习题5：

依照下面给出的资料填制报验单和报关单。

1、销售合同书

SHANGHAITIANYETOOLSMANUFACTURESCO.,LTD.

GANXIANGTOWN,JINSHANGDISTRICT,SHANGHAI,CHINA

TEL:

0086-21-65756111

FAX:

0086-21-65756112

P/INO.:

20050228

S/CNO.:

20051166

DATE:

MAR.15,2005

SALESCONTRACT

TO:

PT.HYCOLANGGENG

310VTRASEMARANGINDONESIA

DearSirs

Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasspecifiedbelow:

SHIPPINGDESCRIPTIONQ’TYUNITPRICEAMOUNT

MARKOFGOODS（PCS）（USD）（USD）

N/MTOOLSCPTSEMARANG

DoubleOpenEndSpanner

8x10MM（MTM）60000.5030000.00

10x12MM（MTM）80000.4032000.00

TOTAL:

1400062000.00

1）ProducedFinishedTime:

MAR.20,2005

2）TermsofPayment:

30%T/Tinadvance,theother70%T/Tbeforeshipment

3）AIRPORTOFDEPARTURE:

SHANGHAI,CHINA

4）AIRPORTOFDESTINATION:

SEMARANGINDONESIA

5）LATESTDATEOFSHIPMENT:

MAY10,2005

OURBANK:

INFORMATIONISASFOLLOWS

BENEFICIARY:

SHANGHAITIANYETOOLSMANUFACTURECO.,LTD.

BENEFICIARYADDRESS:

NO.3188,JINGZHANGROAD,GANXIANGTOWN,

JINSHANDISTRICT,SHANGHAI,CHINA

BANKNAME:

BANKOFCHINASHANGHAIBRANCH

JINSHANSUBBRANCH

ACCOUNTNO.:

RMB80456861

BANKADDRESS:

NO.98,WEILINGROAD,SHIHUA,JINSHANDISTRICTSHANGHAICHINA

THEBUYERTHESELLER

PT.HYCOLANGGENGSHANGHAITIANYETOOLSMANUFACTURESCO.,LTD.

PIFER

HUAZHANG

2、补充资料

1）INVOICENO:

TY068

2）PACKINGG..W.N.W.MEAS

DoubleOpenEndSpanner

8X10MM（MTM）2KGS/CTN1.8KGS/CTN0.02CBM/CTN

Packedin1cartonof100pcseach

10X12MM（MTM）2.5KGS/CTN2.2KGS/CTN0.01CBM/CTN

Packedin1cartonof100pcseach

PackedinONE20’CONTAINER

3）H.S.CODE:

8204.11

4）CERTIFICATENO:

500511266

5）FREIGHT:

USD2400.00

6）AIRWAYBILLNO:

B050588661

7）AIRWAYBILLDATE.:

MAY01,2005

8）报检单位登记号:

1367768841

9）报检单编号:

T006688451

10）生产单位注册号:

SH1866742

11）申请单位注册号:

YT68114622

12）发货人账号:

045686

13）外币账号:

MT5684321321

14）海关编号:

8328866457

15）境内货源地:

上海

16）生产厂家:

上海田野工具制造（3105226441）

17）代理报关公司:

上海田野报关公司（3122668874）

地址:

上海金山路10