国际商务单证填单练习.docx
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国际商务单证填单练习
实用标准文案
一、汇票阅读理解
1.阅读理解一
BILLOFEXCHANGE
NO.SHE01/7203DATEJUN.5,2002
EXCHANGEFORUSD7,320.00
AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOF
EXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINA
THESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDAND
TWENTYONLY.
DRAWNUNDERL/CNO.COM8722732DATEDMAY15,2002
USSUEDBYTHESAKURABANK,LIMITED
TOTHESAKURABANK,LIMITED
56NANIWA-CHO,CHUO-KU,KOBE,
JAPAN
ZHOUTEAIMPORT&EXPORTCORPORATION
根据上面的汇票,找出以下所列内容
(1)开证行名称:
THESAKURABANK,LIMITED
(2)信用证号码:
COM87
(3)开证日期:
MAY15,2002
(4)出票人:
HUIZHOUTEAIMPORT&EXPORTCORPORATION
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实用标准文案
(5)付款人:
THESAKURABANK,LIMITED
56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN
(6)受款人:
TOTHEORDEROFCONSTRUCTIONBANKOFCHINA
(7)付款期限:
见票即付(AT×××DAYSAFTERSIGHT)
(8)汇票大写金额:
USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.
(9)议付时间:
JUN.5,2002
(10)汇票号码:
SHE01/7203
2.阅读理解二
根据上面的汇票,找出以下所列内容
(1)开证行名称:
NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)
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实用标准文案
(2)信用证号码:
613M9732808
(3)开证日期:
Oct.02,1997
(4)出票人:
GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED
(5)付款人:
NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)
(6)受款人:
BANKOFCHINA,GUANGDONG,BRANCH
(7)付款期限:
PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT
(8)汇票大写金额:
USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDRED
ONLY
二汇票改错
1.汇票改错一
广东省华达食品有限公司按期收到香港ABC公司的信用证,请根据以下信用
证内容审核并修改汇票。
FROM:
KWANGTUNGPROVINCIALBANK,HK
TO:
BANKOFCHINA,GUANGZHOUBRANCH
DATEANDPLACEOFUSSUE:
NOV.13,1994,CHINA
IRREVOCABLEDOCUMENTARYCREDITNO.:
002-10358
ADVISINGBANK:
BANKOFCHINA,GUANGZHOUBRANCH
BENEFICIARY:
GUANGDONGHUADAFOODCO.,LTD.
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实用标准文案
58BEIJINGROAD,GUANGZHOU,CHINA
APPLICANT:
HONGKONGABCCO.
3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONG
AMOUNT:
USD14,200.00
EXPIRYDATE:
JAN.15,1995
DEARSIRS,
WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOUR
FAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSAT
SIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWN
UNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
SPECIALCONDITIONS:
ALLDOCUMENTSMENTIONINGTHISCREDIT
NUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATE
OFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOF
CREDIT.
......
BILLOFEXCHANGE
NO.002-10358DATEJAN.10,
1995
EXCHANGEFORUSD14,200.00
AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOF
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实用标准文案
EXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HK
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED
().
DRAWNUNDERTHISCREDIT
TOHONGKONGABCCO.
3/FGUANGTEXBUILDINGTAIKOKTSUI
KOWLOON,HONGKONG
HONGKONGABCCO.
(签名)
改错:
(1)汇票号码错,不是填信用证号码,应该填写商业发票号码或空白不填;
(2)汇票期限错,信用证规定“YOURDRAFTSATSIGHT”,应是即期汇票,填写×××;
(3)受款人抬头错,不是开证行,应是议付行或通知行“BANKOFCHINA,
GUANGZHOUBRANCH”
(4)汇票大写金额错,后面应加“ONLY”;
(5)出票依据错,应填信用证号码,开证日期和开证行名称
(6)付款人错,按照信用证规定“DRAWNONUS”,应填开证行的名称;
(7)出票人错,应填受益人名
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实用标准文案
BILLOFEXCHANGE
NO.DATEJAN.10,1995
EXCHANGEFORUSD14,200.00
AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOF
EXCHANGEBEINGUNPAID)
PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCH
THESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED
ONLY
DRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13,1997
ISSUEDBYKWANGTUNGPROVINCIALBANK,HK
TOKWANGTUNGPROVINCIALBANK,HK
GUANGDONGHUADAFOODCO.,LTD.
(签名)
2.汇票改错二
广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.
信用证后,如期交货,请按其开来的信用证内容审核并修改该公司制单员制作的
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实用标准文案
一份汇票。
TO:
BANKOFCHINA,GUANGDONG
FM:
ARABNATIONALBANK
P.O.BOX18745JEDDAHSAUDIARABIA
DEARSIRS,
KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSAND
MINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.
OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDIT
DATEDMAR.10,2002INTHEIRFAVOURONBEHALFOFM/SMIGHWLLI
STEELPRODUCTSCO.P.O.BOX18741JEDDAHSAUDIARABIAFOR
AMOUNTABOUTUSD75,683.00VALIDINCHINAUNTILMAY20,2002,
AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOF
BENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNON
OURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANK
CREDITNO.254LK254”.
5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHIS
CREDIT.
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实用标准文案
改错:
(1)出票条款漏了信用证号码
(2)小写金额错,应扣除5%佣金;
(3)汇票期限错,应为提单日后30天,而不是见票后30天;
(4)大写金额错,应该与小写金额一致;(扣佣后小写金额)
(5)付款人填错,应为开证行
正确填写如下:
F14
4
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实用标准文案
凭
DrawunderARABNATIONALBANK
信用证第号
L/CNO.254LK254
日期年月日
datedMAR.10,2002
按息付款
Payablewithinterest@%perannum
号码汇票金额中国广州年月日
No.ExchangeforUSD71,898.85Guangzhou,China
20
见票日后(本汇票之副本未付)付
At30DAYSAFTERB/LDATEsightofthisFIRSTofExchange(Secondof
exchangebeingunpaid)
PaytotheorderofBANKOFCHINA,GUANGDONG或其指定人
金额
thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDRED
ANDNINETYEIGHTCENTSEIGHTYFIVEONLY.
此致
To:
ARABNATIONALBANK
P.O.BOX18745JEDDAH
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实用标准文案
SAUDIARABIA
GUANGDONGMETALSANDMINERALSI/ECORP.
(签名)
一、汇票填制
1.汇票填制一
根据以下内容,填写一份汇票。
INVOICENO.:
TU231
ISSUINGBANK:
KUWAITREALESTATEBANK
L/CNO.:
SP00256DATEDMAR.21,2002
INVOICEAMOUNT:
USD9,785.00
BENEFICIARY:
BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.
CORPORATION
APPLICANT:
HAMEEDALIALTUHOOCO.,KUWAIT
NEGOTIATINGBANK:
THEINDUSTRIAL&COMMERCIALBANKOF
CHINA
DATEOFNEGOTIATION:
APR.18,2002
...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHE
FULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDER
KUWAITREALESTATEBANK”.
BILLOFEXCHANGE
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实用标准文案
NO.TU231DATEAPR.18,2002
EXCHANGEFORUSD9,785.00
AT×××SIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGE
BEINGUNPAID)
PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOF
CHINA
THESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTY
FIVEONLY
DRAWNUNDERL/CNO.:
SP00256DATEDMAR.21,2002
ISSUEDBYKUWAITREALESTATEBANK
TOKUWAITREALESTATEBANK
BEIJINGNATIONALNATIVEPRODUCE
IMP.&EXP.CORPORATION
(签名)
2.汇票填制二
根据以下内容,填写一份汇票。
WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROF
CREDITNO.45BC123DATEDJAN.02,2003AVAILABLEWITHUSBY
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实用标准文案
PAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSAT
OURCOUNTERSFORACCOUNTOFSTG99,012.52
INVOICENO.:
NL0321
ISSUINGBANK:
THECHARTEREDBANKLONDON,ENGLAND
BENEFICIAFY:
CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&
EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,
GUANGZHOU,CHINA
APPLICANT:
LONDONEXPORTCO.,LTD.
P.O.BOX56387LONDON,ENGLAND
NEGOTIATINGBANK:
BANKOFCHINA
DATEOFNEGOTIATION:
FEB.23,2003
F14
4
凭
1
Drawunder
THECHARTEREDBANKLONDON,ENGLAND
信用证
第
号
L/CNO.
45BC123
日期
年
月
日
dated
JAN.02,2003
按
息
付款
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实用标准文案
Payablewithinterest@%perannum
号码汇票金额中国广州年月日
No.NL0321ExchangeforSTG99,012.52Guangzhou,ChinaFEB.23,
2003
见票日后(本汇票之副本未付)付
At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATYOUR
COUNTERSsightofthisFIRSTofExchange(Secondofexchange
beingunpaid)
PaytotheorderofBANKOFCHINA或其指定人
金额
thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTY
TWOONLY
此致
To:
THECHARTEREDBANK
LONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIAL
PRODUCTS
IMP.&EXP.CORP.GUANGDONG
BRANCH,
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实用标准文案
(签名)
3.汇票填制三
根据以下内容,填写一份托收项下汇票。
COVERING3,000DOZOFGARMENTSATJPY20.2PERDOZ.UNDER
CONTRACTNO.:
02PT744.THEBUYERSSHALLDULYACCEPTTHE
DOCUMENTARYDRAFTDRAWNBYTHESELLERSAT90DAYSSIGHT
UPONFIRSTPRESENTATIONANDMAKEPAYMENTONITSMATURITY.
THESHIPPINGDOCUMENTSAREOTBEDELIVEREDAGAINSTPAYMENT
ONLY.
COLLECTINGBANK:
THEBANKOFTOKYO,LTD.
P.O.BOX240,NAGOYA-NAKA,NAGOYA,460-91
JAPAN
PRINCIPAL:
SHANGHAIFENGHUATEXTILESI/ECORP.
25GUANGDONGROAD,SHANGHAI,CHINA
PPAYER:
TOYOHANMANDCO.,LTD.
58NISHIKI6-CHOME,NAKAKU
INVOICENO.:
YU25868
DATEOFNEGOTIATION:
APR.14,2002
BILLOFEXCHANGE
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实用标准文案
NO.YU25868DATEAPR.14,2002
EXCHANGEFORJPY60,600.00
ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOF
EXCHANGEBEINGUNPAID)
PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.
THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLY
DRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDER
CONTRACTNO.:
02PT744.FORCOLLECTION
TOTOYOHANMANDCO.,LTD.
58NISHIKI6-CHOME,NAKAKU
SHANGHAIFENGHUATEXTILESI/ECORP.
(签名)
一、发票阅读理解
1.阅读理解一
HUIZHOUTEAIMPORT&EXPORTCORPORATION
6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINA
INVOICE
TOMESSERS.:
INVOICENO.:
SHE01/7203
YAKAHUCHICO.,LTD.DATE:
MAY27,
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实用标准文案
2002
NO.689NADA-KU,KOBE,
L/CNO.:
COM
8722732
JAPAN
CONTRACT
NO.:
HZT(02)003
TRANSPORTDETAILS:
TERMSOF
PAYMENT
FROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/C
BYVESSEL
MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICE
AMOUNT
(USD)
(USD)
R.ANDD.
ASPERS/CNO.:
HZT(02)003
RIOHAINA
APPLICANT’