结算试验答案6讲解Word下载.docx
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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（＋－
USD100,000.00
“USD100,000.00”）
不接受
CIFC5HongKong
USD145,935.00
“USD137,638
（总值栏金额）
CIFHongKong147,550.00，Freightfee:
HKD10,560.00Insurancefee:
HKD140.00
CIFHongKongHKD147.550.00LessFHKD10,560.00
LessFHKD140.00
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
Shippedinapparentgoodorderandcondition
Packagingcontaminated
Onecaseshortshipped
不接受（短装）
Packagingsoiledbycontents
Insufficientpackaging
CIFNewYork
Freightprepaid
Freightpaid
FOBNewYork
不可以接受（标有“运费已付”的提单与FOB术语的内容不符）
Freighttocollect
不接受（一定要求卖方支付）
ShipmentfromanyportofChina,toNewYork
ShipmentfromGuangzhou,toNewYork
madeouttoorderofIssuingBankissuingbank:
StandardCharteredBankLtd.
Consignedto:
orderofIssuingBank
不接受（orderofStandardCharteredBankLtd）
Transshipment:
notallowed
Shippedonboardfrom:
Guangzhouto:
NewYorkbytransshipmentat:
HongKong
InsurancePolicy
保险单据
InsuranceCertificate
CoverNote
InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00
Amountinsured:
USD22,000.00
PremiumRate:
AsArranged
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
包装单中JIANGSUNATIVEPRODUCEIMPORT&
EXPORT（GROUP）CORP.
4信用证DECENOICACIDMIN2.1PCT，包装单：
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
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：
4信用证DECENOICACIDMIN2.1PCT，检验证书：
DECENOICACID2.1516%MIN
⑤信用证：
检验证书中JIANGSUNATIVEPRODUCEIMPORT&
:
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:
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.,
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
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&
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.
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
BY
ROUTINGANDDESTINATION
CONSIGNEE'
SACCOUNTNUMBER
SNAMEAND
ADDRESS
NOTNEGOTIABLE
AIRWAYBILL
（AIRCONSIGNMENTNOT
SUMITOMOCORPORATION,TOKYO
CHIYODA-KU,TOKYO,JAPAN
ISSUEDBY
中国对外贸易运输总公司
ChinaNationalForeign
Trade
AlsoNOTIFY
SUMITOMOCORPORATION,
TransportationCorporatio
Beijing,China
Memberof
FIATA
Copies1,2and3ofthisA
Waybillareoriginalsand
SHIPPER'
havethesamevalidity.
JIANGSUNATIVEPRODUCEI/E（GROUP）CORP
Itisagreedthatthegood
describedhereinare
acceptedinapparentgoo
orderandcondition（exce
asnoted）forcarriage
SUBJECTT
升级会员 