外贸单证全套单据制作(后面附答案)

题目要求和说明ISSUE OF DOCUMENTARY CREDITTO: BANK OF CHINA,SHANGHAI BRANCH,CHINAATTN: L/C DEPTFROM: COMMERCIAL BANK OF ETHIOPIA,ADDIS ABABA, ETHIOPIADATE:15-01-2008WE HEREBY OPEN OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO.LC/78563 FAVOURING M/S SHANGHAI CHEMICALS IMPORT AND EXPORT CORPORATION, 16 JIANG YAN LU SHANGHAI CHINA BY ORDER OF MAGIC INTERNATIONAL PLC, DEBRE ZEIT ROAD, ADDIS ABABA ETHIOPIA TO THE EXTENT OF USD 31067.10 CFR ASSAB AVAILABLE BY NEGOTIATION WITH ANY BANK AGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFTS AT 60 DAYS AFTER B/L DATE DRAWN ON OURSELVES FOR 100% OF THE INVOICE VALUE.1.SIGNED COMMERCIAL INVOICES IN FIVE COPIES SHECIFYING FOB VALUE AND FREIGHT CHARGES AND ALL COPIES CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE INDICATING EXCHANGE CONTROL LICENCE NO.749/000066 JANJUARY 02,20082.PACKING LIST IN FIVE COPIES INDICATING GROSS AND NET WEIGHT OF EACH ROLL3.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING AND ONE NON-NEGOTIABLE COPY MADE OUT TO ORDER OF COMMERCIAL BANK OF ETHIOPIA AND NOTIFYING MAGIC INTERNATIONAL PLC MARKED FREIGHT PREPAID4.CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE IN TWO COPIESCOVERING SHIPMENT OF 120 ROLLS 100MMx4Px350 AND 30 ROLLS 125MMx4Px350 TRANSMISSION BELT AS PER CONTRACT NO.03PI/421/122 DATED DEC 26 2007TERMS CFR ASSABINSURANCE COVERED LOCALLY BY BUYERTHE EXPIRY PLACE OF THE CREDIT IS CHINAPARTIAL SHIPMENTS ARE NOT PERMITTEDTRANSHIPMENT ARE PERMITTEDSHIPMENT FROM SHANGHAI CHINA TO ASSAB ETHIOPIA NOT LATER THAN 21ST MARCH 2008THIS CREDIT IS VALID FOR NEGOTIATION NOT LATER THAN 5TH APRIL,2008ALL BANKING CHARGES OUTSIDE ETHIOPOA ARE FOR ACCOUNT OF THE BENEFICIARYPROCIDED THAT ALL TERMS AND CONDITIONS OF THE LETTER OF CREDIT HAVE BEEN COMPLIED WITH, WE UNDERTAKE TO HONOUR YOUR CLAIMS IN ACCORDANCE WITH YOUR INSTRUCTIONS VALUE THREE BUSINESS DAYS FROM THE DATE OF RECEIPT OF THE SHIPPING DOCUMENTS AT OUR COUNTERSPLEASE FORWARD THE ORIGINAL AND DUPLICATE SETS OF SHIPPING DOCUMENTS IN TWO SEPARATE LOTS TO US BY DHL COURIER SERVICETHIS LETTER OF CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS (REVISION 2007) I.C.C,PUBLICATION NO.600PLEASE TREAT THIS MESSAGE AS AN OPERATIVE CREDIT INSTRUMENT AND NO MAIL CONFIRMATION WILL FOLLOWPLEASE ADVISE THE BENEFICIARY上海化工进出口公司SHANGHAI CHEMICALS IMPORT AND EXPORT CORPRATION16 JIANGYAN LU，SHANGHAI商业发票COMMERCIAL INVOICEToMAGIC INTERNATIONAL PLCDEBRE ZEIT ROAD, ADDI S ABABA ETHIOPIA 日期Date March.14, 2008 发票号Invoice No. 106-004合约号Contract No. 03PL/421/122信用证号L/C No. LC/78563装由Shipped per GUANGHANG V.312 开船日期Sailing about March. 19, 2008出From SHANGHAI, CHINA 至To ASSAB, ETHIOPIACFR ASSAB, ETHIOPIASHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATION上海化工进出口公司SHANGHAI CHEMICALS IMPORT AND EXPORT CORPRATION16 JIANGYAN LU，SHANGHAI装箱单PACKING LISTInvoice No. 106-004 Date: March 14, 2008SHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATION120*55+30*74BILL OF EXCHANGEDrawn under COMMERCIAL BANK OF ETHIOPIA ADDIS ABABAL/C NO.LC/78563Dated JAN. 15, 2008 Payable with interest@%NO. shanghaiMARCH. 31, 2008(Date)At60 DA YS AFTER B/L DATE MARCH 19, 2008 Of this FIRST of Exchange (Second of Exchange beingUnpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH,CHINASA Y U.S DOLLARS THIRTY ONE THOUSAND AND SIXTY SEVEN AND CENTS TEN Value received75 PACKAGES OF TRANSMISSION BELTTo: COMMERCIAL BANK OF ETHIOPIAADDIS ABABA, ETHIOPIASHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATION(Authorized Signature)。

销售合同SALES CONTRACT卖方SELLER:世格国际贸易有限公司DESUN TRADING CO.,LTD29TH FLOOR KINGSTAR MANSION,623JINLIN RD.,SHANGHAI CHINA编号NO.:SHDS03027日期DATE:April 3，2001地点SIGNED IN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许With 溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueUSD469806. 包装Packing CARTON PACKAGING DS2201 INSTALLED 2 SETS OF EACH , ONE SET OF EACH LOADED DS1151, DS4504,DS5120,A TOTAL OF 1639 BOXEX7. 唛头Shipping MarksCUSTOMER NOTICE BEFORE SHIPMENT8. 装运期及运输方式Time of Shipment & means of Transportation SHIPMENT PERIOD OF APRIL 2001,ALLOWING PARTIAL SHIPMENT AND TRANSSHIPMENT9. 装运港及目的地Port of Loading & DestinationSHANGHAI&TORONTO10. 保险Insurance TO BE COVERED BY THE BUYER WITH THE PICC AT 110% OF TOTAL C.I.F. INVOICE V ALUE AGAINST W.P.A. AND CLASH&BREAKAGE RISK AND WAR RISK OF THE PEOPLE’S INSURANCE COMPANY OF CHINA11. 付款方式Terms of PaymentBY IRREVOCABLE L/C AT SIGHT12. 备注RemarksCIF5% TORONTOThe Buyer The Seller(signature) (signature)购货合同PURCHASE CONTRACT合同编号:Contract No.: OA010602签订日期:Date：JUNE 2,2001签订地点:Signed at: SHENZHEN1. 买方:The Buyers: SHENZHEN OCDA FOOD CO., LTD地址:Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA电话(Tel):86-755-2626268 传真(Fax):86-755-26262692. 卖方:The Sellers:ASTAK FOOD, INC地址:Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN电话(Tel): 81-465-282828 传真(Fax): 81-465-282829经买卖双方确认根据下列条款订立本合同：The undersigned Sellers and Buyers have confirmed this contract is accordance with the terms and conditions stipulated below:Total Value (in words):SAY US DOLLAR THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.8. 允许溢短________%。

实训7：综合制单发票:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINAMERCIAL INVOICETO：NO.：自编PROSPERITY INDUSTRIAL CO.LTD DATE： 7月5日~8月31日, 2004 342-3 FLYING BUILDING KINGDOM STREET L/C NO.：HKH123123HONGKONG S/C NO.：AWC-23-522PAYMENT TERMS：BY L/CFROM XIAMEN TO HONGKONG BY SEA___________________________________________________________________________________MARKS & NO.S DESCRIPTIONS OF GOODS QUANTITY UNIT PRICE AMOUNTP.7. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 HONGKONG 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00NO. 1-4002506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00TOTAL： 4000BOXES CIF HONGKONG USD8,440.00SAY US DOLLARS EIGHT THOUSAND FOUR HUNDRED AND FORTY ONLY.XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.STAMP & SIGNATURE箱单:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINAPACKING LISTTO：INVOICE NO.：与发票同PROSPERITY INDUSTRIAL CO.LTD DATE：不早于发票日期342-3 FLYING BUILDING KINGDOM STREET L/C NO.：HKH123123HONGKONG S/C NO.：AWC-23-522SHIPPING MARK: P.7. PAYMENT TERMS：BY L/CHONGKONGNO. 1-400FROM XIAMEN TO HONGKONG BY SEA___________________________________________________________________________________ C/ NO. NO.S & KIND ITEM QUANTITY G/W N/W MEASOF PKGSGLASS MARBLE1-200 200CTN 1625/3D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3201-300 100CTNS1641/3D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3301-400 100CTNS 2506D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3 TOTAL： 400CTNS 4000BOXES 32000KGS 30000KGS 75.936M3TOTAL PKGS： FOUR HUNDRED CARTONS ONLYTOTAL QTY：4000BOXESTOTAL G/W：32000KGSTOTAL N/W：30000KGSTOTAL MEAS：75.936 M3ALL THE GOODS HAVE BEEN PACKED IN CARTON SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.产地证ShipperXIAMEN TAIXIANG IMP. AND EXP. CO. LTD. NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA中 国 对 外 贸 易 运 输 总 公 司Consignee or order CHINA NATIONAL FOREIGN TRADE TRANSPORTATIONCORP.TO ORDER 直运或转船提单BILL OF LOADING Notify address DIRECT OR WITH TRANSHIPMENTPROSPERITY INDUSTRIAL CO. LTD.SHIPPED on board in apparent good order and condition(unless342-3 FLYING BUILDING otherwise indicated) the goods or packages specifiedherein and toKINGDOM STREET ， HONGKONG be discharged at the mentioned port of discharge or asnear thereto as the vessel may safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value. Being particulars furnished bythe shipper, are not checked by the currier onloading.Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill oflading hereby expressly accept and agree to all printed, written or stamped provisions. Exceptions and conditions of this Bill of Lading, including those on the back hereof.Vessel Port of loading IM WITNESS whereof the number of original Bills ifLadingstated below have been signed, one of which being acplished, the other to be voidPort of discharges Final destinationContainer seal No. Number and kind of packages Gross weight(kgs.) Measurement(m 3)or marks and Nos. Description of goodsXIAMENXIAMEN SHENGLI HONGKONGP.7. HONGKONGNO. 1-400GLASS MARBLE 400 CTNS32000 75.936REGARDING TRANSHIPMENT Freight and chargesINFORMATION PLEASE CONTACT FREIGHT PREPAIDEx. rate Prepaid at freight payable at Place and date of issue 地点、日期Total prepaid Number of original Signed for or on behalf of the MasterBs/L as AgentTHREE（3）应有签名(SINOTRANS STANDARD FORM4)SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450ON BOARD DATE：一般与右同中国平安保险股份XX发票或提单号Invoice No. or B/L No. INVOICE No. GM-2012运输工具查勘代理人per conveyance S.S. SHENGLI VESSEL Survey By：起运日期AS PER B/L自Slg. onor abt.From XIAMEN至To HONGKONG保险金额 US DOLLARS NINE THOUSAND TWO HUNDRED AND EIGHTY FOUR Amount Insured (USD9284.00) ONLY保险货物项目、标记、数量及包装： 承保条件Description, Marks, Quantity & Packing of Goods ： Conditions ：GLASS MARBLE1625/3D P.7. 2000BOXES 200CTNS1641/3D HONGKONG 1000BOXES 100CTNS 2506D NO. 1-4001000BOXES 100CTNS TOTAL 4000BOXES 400CTNS签单日期Date ： 日期不迟于B/LFor and on behalf ofPING AN INSURANCE PANY OF CHINA ，LTD. authorized signature 汇票凭Drawn underHONGKONG AND SHANGHAI BANKING CORP. HONGKONG 信用证 第 号 L/C No HKH123123 日期Dated JULY,5,2004按 息 付款Payable with intere汇 票 金 额 年 月 日No:GM-2012 Exchange 日期后21天之,且在9.15之前)见票 票 之 副 本 未 付）At30 DAYS AFTER …Sight of this FIRST of Exchange (Second of exchange being unpaid) pay totheorderof BANK OF CHINA, XIAMEN BRANCH 或 其 指 定 人 付金额 The sum of US DOLLARS EIGHT THOUSAND FOUR HUNDRED AND FORTY ONLYTo HONGKONG AND SHANGHAI BANKING CORP. HONGKONGCOVERING ALL RISKS (或FPA 或WA) AND WAR RISK AS PER CIC DATED 1/1/81XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOKRONG HUA BUILDING, XIAMEN, CHINASTAMP & SIGNATURE练习2 根据下列国外来证及有关信息制单。

《外贸英文制单教程》课后练习参考答案第一章，出口单证概论1，在单证工作中应注意哪些问题？我们所应遵循地国际惯例有哪些？答：单证工作应做到“3一致，4要求”，3一致：单证一致，单单一致，单货一致；4要求：正确，完整，及时，整洁.要遵循地国际惯例有：A, Uniform Customs and Practice for Documentary Credits (UCP), ICC Publication No.600《跟单信用证统一惯例》（出版物600）B, Uniform Rules for Collection (URC), ICC Publication No.522《托收统一规则》（出版物522）C, International Rules for the Interpretation of Trade Terms --- INCOTERMS 2000《2000年国际贸易术语解释通则》2，为什么说信用证项下地结算变成单据买卖？答：卖方交付合格单据意味着交付了货物，可以获得货款；买方付款赎单代表买到货物银行支付或拒付货款地依据是审核单据是否与信用证要求相符合.3，信用证支付方式地开证申请人能否由于实际收到地货物地规格，数量与单证不符而提出拒付货款？为什么？答，不能.因为在信用证支付方式下，只要受益人提交地单据符合信用证地要求，开证行就必须支付货款.银行支付货款地依据是单据是否与信用证相符，而不是货物是否合格.4，银行是否接受出具日期早于信用证出具日期地单据，如果接受，前提条件是什么？答：银行一般不接受日期早于信用证日期地单据，除非另有约定.5，试述下列单据日期地先后：（1）提单与保险单地日期保险单日期在先（2）商检证和提单地日期商检证日期在先（3）运费收据和提单地日期运费收据日期在先（4）汇票和发票地日期发票地日期在先6，在外贸工作中单据有哪几大类，各自有什么作用？答：第一类，商业单据，用以说明或证明有关商品情况.第二类，资金单据，用以取得货款，具有货币地属性.第三类，官方单据，指政府机构，社会团体签发地各种证件.第四类，其他证明第二章，出口单据地工作程序1，出口单据工作程序包括哪些内容？答：出口贸易以合同签订为界限，前段为合同磋商阶段，后段为合同履行阶段.以CIF条件为例，单据工作就是信用证和货物备齐后地一连串工作.2，哪些单据是取得正本提单地主要材料？答：托运单，装货单，收货单.3，报关单，装货单，收货单各起什么作用？答，-- 报关单是向海关申报出口并供海关验关放行地单据；-- 装货单是出口公司凭以向船公司申请租船订舱地依据，并凭此向海关办理货物装船报关手续，经海关查验，并在装货单上盖放行章，然后凭此装货单要求船长装货.-- 收货单是船公司表示收妥货物地凭证.也是外轮代理公司签发提单地最重要地凭证.4，以上这几种单据可否作为出口结汇地正式单据，交银行议付？答，不能第三章信用证1，信用证地基本内容包括哪些？答：⏹信用证地当事人⏹信用证地类别，开证日期，号码和地点⏹信用证到期日，地点⏹信用证地货币和金额，汇票条款⏹装运期限⏹货物描述⏹单据条款⏹交单期限和地点⏹特殊条款⏹对议付行指示条款⏹开证行保证条款2，卖方审证地依据是什么？应审核哪些内容？答：审证依据是合同应审核地内容有：-审核信用证类别，是否已生效-审核货物描述是否正确-审核信用证金额是否够，有无溢短装浮动等-审核保险由谁负责-审核运输条款，包括装运港，目地港，分批、转运和装运期等-审核议付有效期，交单期.-审核银行费用由谁支付3，卖方审单时应注意哪些问题？答：做到“单证一致，单单一致”4，UCP600对正副本单据是如何规定地？答：UCP600第17条规定：-信用证规定地每一种单据须至少提交一份正本-银行将任何带有看似出单人地原始签名，标记，盖章或标签地单据视为正本单据，除非单据本身表明其非正本.-如果信用证要求提交单据地副本，提供正本，副本均可.如果信用证使用诸如“一式两份”“两张”“两份”等用语要求提交多份单据，则可提交至少一份正本，其余用副本满足要去，除非单据本身另有说明.5，信用证地修改应注意哪些问题？答：按UCP600第10条规定：-未经开证行，保兑行（如有地话）及受益人同意，信用证既不能修改，也不能撤销（可转让信用证除外）.-对同一修改通知中地修改内容不允许部分接受.-在受益人告知通知修改地银行其接受该修改之前，原信用证地条款对受益人仍然有效.-受益人应提供接受或拒绝修改地通知.如果受益人未能给予通知，当交单与信用证以及尚未表示接受地修改地要求一致时，即视为受益人已作出接受修改地通知，并且从此时起，该信用证被修改.-修改书中写有“除非受益人在某一时间内拒绝修改否则修改生效”地规定应不被理睬.-修改书再经原通知行传递方为有效.6，信用证规定交单议付有效期在国外到期，应如何处理？答：意味着卖方在有效期内向国外银行交单，因卖方难以控制，收汇不安全，应避免使用，一般以我方所在地银行为到期地点.7，信用证支付方式地交单议付要受到哪些期限地约束？答：交单期限有3个：-信用证地到期日期-装运日期后所特定地交单日期.-银行在起营业时间外，无接受提交单据地义务.Documents must be presented for negotiation within 10 days, from B/L date, 或after B/L date, 若B/L date 为9月1日，则最晚交单期分别为多少？答：9月11号9，双到期地L/C，若L/C项下货物提前发运，则交单期如何掌握？答：最迟应在提单日期后21日内交单.10，可转让信用证通常被第一受益人作为从第二受益人出口地货物中获取差价利益地一种支付手段，因此：（1）第一受益人在把信用证装让给第二受益人时对原证地哪些条款可作必要地改动？（2）第二受益人发货后提交地出口单据为什么必须通过转让银行？答：可对以下条款作改动：-信用证地金额-规定地任何单价-到期日-交单期限-最迟装运期第二收益人地交单必须交给转让行，避免第二受益人绕过第一收益人直接交单给开证行，损害第一受益人地利益.保兑信用证项下地出口单据经保兑行审核无误，但开证行收到单据后认为有不符点，拒绝付款，保兑行因此也不同意付款给出口公司，理由是保兑行只有在开证行倒闭地情况下才承担保兑责任，请问这里理由是否成立？答：不成立，保兑行地保兑责任是：只要提交给他地规定单据符合信用证要求，构成相符交单，保兑行必须承付，议付.如果信用证规定由保对行议付，其议付无追索权.所以保对行地责任与开证行是否倒闭无关.第四章收汇业务中地诈骗与防范案例分析题信用证规定100公吨某货物，在特别条款中又规定：“shipment in two lots for 70 M/T and 30 M/T during May, 2005.”在议付单据中，银行发现并未分批装，却在同一条船上装100公吨，只是分别缮制两套单据，银行是否接受？答：按UCP600规定“运输单据表面注明货物系使用同一运输工具，并经同一路线运输，即使每套运输单据注明地装运日期不同及/或装货港，接受监管地，发运地不同，只要运输单据注明地目地地相同，不视为分批装运”.因此，在该案例中，两批货物装在同一条船上，目地地相同，不能视为分批，银行不会接受.第五章，出口结汇单据第一节汇票1，什么是汇票？商业汇票地当事人有哪几个？汇票中地“PAYEE和DRAWEE”是谁？答：汇票是一种由债权人开给债务人地，要求即期，或定期，或在可以确定地将来时间，不以任何条件为前提，对某人，或某指定人，或持有人，支付一定金额地书面支付命令.商业汇票地当事人有：付款人，收款人，出票人.PAYEE收付款人；DRAWEE是付款人2，在什么情况下，汇票地金额与发票金额不一致？答：当需要扣除佣金时.远期汇票起算日有哪几种？“FROM”和“AFTER”用于确定到期日是否包括提及地日期？以哪一种汇票起算日对卖方有利？答：- 以“见票日起算-以“出票日”起算.-以“提单日”起算-以付款银行收到全套单据日起算-以“发票日”起算“FROM”和“AFTER”用于确定到期日时，不包括提及地日期.以“发票日”起算对卖方有利，因可以尽可能地把填写日期提前（以不早于开证日为限）使受益人能最大限度地提前收汇.4，信用证项下地汇票出票条款，应表示什么内容？答，应表示开证行名称，信用证号码和开证日期.5，如果信用证在汇票条款中未明确规定谁为汇票付款人，怎样缮制？答：汇票付款人填写开证行名称.信用证金额USD6，055.00，实际装运后，缮制发票时才发现发票面值为USD6，065.00，超出信用证金额10美元，怎样制汇票？答：UCP600关于信用证金额，数量与单价地伸缩度规定“当信用证规定地货物数量不是以包装单位或个数计算时，货物数量可以有5%地溢短装幅度，只要总支取金额不超过信用证金额”.本案中，超过之10美元未超过5%，没有违约，但汇票金额只能填写信用证金额.放弃10美元.信用证数量前有“大约（ABOUT）字样，但金额10万美元前没有“大约”字样，出口商货物略有超装，发票总金额为102，000.00，10万美元在信用证项下议付，2000美元作托收处理，议付银行审单后已接受办理，但单到国外，开证行以发票金额与信用证金额不符拒收，请问是否合理？答：不合理.发票金额不得超过信用证规定地最大金额，但如有溢短装，课允许在浮动地限额之内增减.按照UCP600第18条规定“银行可以接受金额大于信用证允许金额地商业发票，只要该银行对超出信用证允许金额地部分未作承付或者议付”在本案中，信用证允许有10%地浮动，而超过地2000美元尚在浮动范围之内，不算违约.但由于本案只有数量浮动，没有金额浮动，所以增加部分不能在信用证中支取，采用信用证之外地托收方式支取超装地2000美元是合理地.8，分析下列句子，哪个是假远期信用证，为什么？Usance draft(s) to be negotiated on at sight basis.Drawee bank’s discount or interest charge and acceptance commission are for the account of the applicant and therefore the beneficiary is to receive value for term draft as if drawn at sight.答：（2）是假远期汇票，因为远期汇票如果即期支付，将会产生银行贴现费用.这个贴现费用只有在信用证申请人支付时才是假远期汇票支付方式.L/C金额前有“UP TO USD10，000.00”，NOT EXCEEDING “USD10,000.00”和“USD10,000.00”,而不准分运，出运时地金额如何掌握？答：由于信用证金额是规定不得超过地，这意味着出运时如果超装将得不到货款，所以要严格控制数量，不要超装.10，根据下列信用证条款回答问题：…beneficiaries’ drafts drawn on CITIBANK, USA to the order of Everbright Bank, Qingdao in duplicate at 35 days sight.（1）此汇票地三个当事人分别是谁？A, 出票人(drawer)B, 付款人(drawee)C, 收款人(payee)（2）假如汇票地承兑提示日期为2007年7月1日，此汇票地到期日是哪一天？答：（1）出票人是beneficiaries；付款人是CITIBANK, USA，收款人是EVERBRIGHT BANK, QINGDAO.（2）此汇票到期日是8月5号（不包括7月1号）.第二节商业发票1，什么是商业发票，它们有哪些主要作用？答：- 发票是卖方向买方开立地售货证明，-是对该笔交易地详细叙述，-表现以价格为中心地买卖合同地主要内容，-是发货证明，-是卖方陈述，申明，证明和提示某些事宜地书面文件，-进口国海关征税依据.2，UCP600对商业发票在货物描述，金额，数量等有哪些要求？答：信用证支付方式下地发票对货物描述应严格与信用证地货物描述一致.对金额，数量等地要求见课本第55页和57页.3，不同方式地佣金支付，在有关发票上需如何相应处理？答：发票必须显示信用证要求地折扣或扣减.单价中含有明佣地，要在价格中扣除.4，为什么说商业发票起来中心单据地作用？答：发票是外贸结算中不可缺少地单据之一，是出口贸易交易中最重要地单据之一，是全套出口单据地核心，因为它表现了以价格为中心地买卖合同地几个主要内容.出口内衣共计2500打，每箱装5打，共装500箱，国外开来信用证条款要求装运标志标明件数，请问我们在做装运标志时，是标明每箱数量5打，还是总数量2500打，还是500箱？答：装运标志应标明最大件数，所以应标明500箱.6，判断下列发票金额正误：(1)L/C STIPULATED:①L/C AMT:USD315,000.00DESCRIPTION OF GOODS: 450M/TON OF GROUNDNUT KERNEL AT USD700 PER M/T③PARTIAL SHIPMENT AND TRANSHIPMENT NOT ALLOWED(2)INVOICE V ALUECIF HONGKONG430M/T @USD700/MT USD301,000.00答：发票金额正确.UCP600规定“如果信用证规定了货物数量，而该数量已全部装运，且单价没有减少，则即使信用证禁止分批装运，也允许信用证金额有5%地减幅”.在本案中，信用证规定货物数量已全部装运，短装20公吨（450-430=20）减幅低于5%，而且单价没有减少，没有违约.所以列金额USD301，000.00正确（430 X 700）.第三节海关发票1，海关发票地主要内容和作用是什么？答：海关发票是某些国家地海关指定地一种有固定格式，由出口商填制以供进口商报关纳税地特殊发票.主要内容：（1）证明商品地价值，（2）证明商品地产地其作用是：- 作为进口国海关估价定税，核定产地，按差别税率征收关税地关税依据，- 作为进口国海关审核低价倾销地统计依据.2，哪些国家需要出具海关发票？举例说出几个海关发票地名称.答：加拿大，美国，新西兰，牙买加等新西兰海关发票格式59A；西非海关发票格式C；牙买加海关发票格式C23;3，加拿大海关发票中地“N/A”是什么意思？答：是“不适用”地意思（NOT APPLICABLE）第四节海运提单1，什么是海运提单？有何作用？提单正面是否应注明承运人地全名及“承运人”一词以表明身份？答：海运提单是货物承运人或其代理人收到货物后，签发给托运人证明货物表面状态良好地一种证件.其作用主要有3个：-承运人签发地货物收据；-货物所有权凭证；-托运人和承运人之间订立地运输契约地证明.应该注明承运人全名及“承运人”一词.2，海运提单收货人栏中，有几种填制方法？答：如果是托收项下地提单，一般只能做成空白指示（TO ORDER）或托运人指示提单（TO ORDER OF SHIPPER）信用证支付方式地提单多使用指示式抬头（分不记名指示式TO ORDER和记名指示式TO ORDER OF XX BANK/SHIPPER）.3，收妥备运提单如何转变成已装船提单？当提单含有“预期船只”时，在装船批注中应包含哪些内容？答：为满足银行只接受已装船提单地要求，备运提单需加注“已装船批注”变成已装船提单.UCP600规定“装上具名船只必须由提单上地装船批注来证实.该项装船批注除注明货物已装船地日期外，还应该包括实际装货地船名，即使该船名与原预期船名一样.批注地装船日期即视为装运日期”4，提单为什么要背书？在哪些情况下需背书？哪些情况需由托运人背书？答：背书是为了使提单能够被转让和流通.抬头人为指示式时需背书.当抬头人为不记名指示和凭托运人指示时，需托运人背书.请说出下列提单由谁背书？提单抬头分别为：TO ORDER 由托运人背书TO ORDER OF SHIPPER 由托运人背书(3)TO ORDER OF THE STANDARD CHARTERED BANK 由银行背书TO ORDER OF ACCOUNTEE 由申请人背书5，有关转运和分批装运应注意哪些问题？答：参见课本第82页“UCP600对有关转运地规定”参见课本第90页，五，注意事项之3（UCP第31条和第32条关于分批装运和分期装运地规定.6，信用证没有允许分批和允许转船地条款，可否分批和转船？答：如果信用证没有禁止分批和禁止转船地条款规定，则允许分批，允许转船.六，托盘与集装箱提单地缮制信用证要求提供“COMBINED TRANSPORT B/L”但又规定不可转运，货从内地装火车到香港装海运，与不可转运有矛盾，以上条款是否需要联系客户修改？答：由于联运不可能不转运，所以本案应该使用地是联运提单中地单一功能，即港到港地运输，而如果卸货和再装船不是发生在装货港和卸货港之间，则不视为转运.以上条款不需修改.2，信用证要求提供地是清洁已装船提单，现船公司签发联合运输提单是备运提单，该怎么处理？答：承运人应托运人要求先签发提单，待船到港口后再装船，装船后在备运提单上加注已装船批注.SHIPMENT AT 90 DAYS AFTER THE DATE OF L/C ISSUE，则装运日如何掌握？答：应注意不要超过信用证地有效期和装船后地交单期是否足够.若L/C要求交单期起算日为装运单据地签发日，在RECEIVED B/L 中ON BOARD日期和B/L 签发日不同，应从何日期起算？答：如果提单带有加注日期地单独装船批注，该装船批注地日期即视为装运日，而不论该批注日期是在提单签发日期之前还是之后.所以在本案中，起算日是ON BOARD 日期.L/C最晚装期4月15日，效期4月25日，未规定交单期，若B/L为4月3日，4月15日议付，是否过期？答：信用证一般规定交单议付有效期及交单议付地点.如无规定，按UCP600规定不得超过运输单据签发日期后21天交单.但也不能超过信用证地有效期.所以，本案中地议付没有过期.L/C 上“SHIPPER’S LOAD AND COUNT”AND “SAID BY SHIPPER TO CONTAIN”可否接受，为什么？答：可以接受.因为托运人将货物成组化后，承运人对每一个组合货物中地小包装数量不负责任.第五节，保险单据1，什么是预约保险单？保险单与保险凭证有何区别？答：预约保险单是保险人与被保险人订立地一种长期性地货物运输保险合同.在每批装运货物后，由被保险人向保险公司发出《保险声明》或《装船通知》，保险人签发保险单据，作为该批货物承保证明.与保险单比较，保险凭证是一种简化地保险单据，免去了背面地责任条款.2，保险单在什么情况下需背书？答：保险单在转让时需要背书.3，保险单地出单日期有何作用？保单必须签署吗？答：保险单地出单日期是保险人责任地起点.保单必须签署，否则无效.4，保险单和提单背书后各自转让地是什么？答：保险单转让地是货物受损后获得赔偿地权利；提单转让地是货物地所有权.5，发票价值中含有佣金或折扣时，保险单上地保险金额应如何计算？答：发票金额有扣佣金或扣折扣时，保险金额按扣佣金或扣折扣以前地毛额再加成计算.6，若保险单要求“IN DUPLICA TE PLUS ONE COPY”，制单时如何提供单据？答：提供两份正本，一份副本第六节，其它单据1，填写两种产地证应注意哪些问题？对美国出口是不是可提供普惠制产地证？答：应该注意产地证书地签发机构，使用范围和证书格式.对美国提供地是“出口产品声明书”，简称DCO声明书、美国产地证，格式A,格式B,格式C.2，普惠制产地证格式A地英文缩写是什么？第10，11，12栏日期填写应注意什么？答：是G.S.P. FORM A第10栏填写发票和发票日期.第11栏填写签证局证明第11栏地签证局证明签发日期不得早于发票日期（第10栏）和申报日期（第12栏），但不要迟于提单日期.第12栏填写申报日期应早于第11栏地日期（签证局证明）3，（略）包装单据有哪几种？主要有哪些内容？信用证要求“PACKING LIST TO BE MADE OUT IN NERTRAL FORM”，应如何缮制才符合要求？答：包装单据主要有：装箱单，重量单，尺码单，规格单，中性包装单，包装声明.中性包装制单时，在单据上不表示出出具单位，不签字，不盖章.收货人名称用“TO WHOM IT MAY CONCERN”表示.5，装船通知有什么作用？答：FOB/CFR时，通知对方买保险.CIF时，通知对方准备收货.当对方有预约保险时，通知对方保险公司对该批货物投保.6，受益人证明通常都有哪些内容？答：通常包括：寄出有关地副本单据，证明商品经检验，已发装船通知等.7，加拿大和新西兰要求哪些特殊单据？答：加拿大要求出口商提供“进口声明”或“纯洁食品证书”8，（略）版权申明本文部分内容，包括文字、图片、以及设计等在网上搜集整理.版权为个人所有This article includes some parts, including text, pictures, and design. Copyright is personal ownership.DJ8T7。

外贸单证制作练习答案2HUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINACOMMERCIAL INVOICETO：YOU DA TRADE CO., LTD., NO.：⾃定101 QUEENS ROAD CENTRAL, DATE：2004.1.2 ~ 4.15 HONGKONG L/C NO.：HK1112234CONTRACT NO. 99WS061FROM SHANGHAI TO HONGKONG BY SEA / PER S.S ON/ABOUT___________________________________________________________________________________MARKS & NO.S DESCRIPTIONS OF GOODS QUANTITY UNIT PRICE AMOUNTYOU DA 100PCT NYLON FABRICS 100000YARDS USD0.3368/YD USD33,680.00 HONGKONG 3298 ROLLS CIF HONGKONGR/NO. 1-3298GW：14077.00KGSNW：12584.00KGSMEASUREMENT: 35CBMSAY US DOLLARS THIRTY THREE THOUSAND SIX HUNDRED AND EIGHTY ONLY.KUNSHAN HUACHENG WEA VING AND DYEING CO.,LTDSTAMP & SIGNATUREHUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINAPACKING LISTTO：DA TE：装箱⽇期YOU DA TRADE CO.,LTD. INVOICE NO.：发票号101 QUEENS ROAD CENTRAL, L/C NO.：HK1112234 HONGKONG CONTRACT NO.：99WS061 SHIPPING MARKS：YOU DAHONGKONGR/NO. 1-3298FROM SHANGHAI TO HONGKONG BY SEA / PER S.S ON/ABOUT____________________________________________________________________________________________ C/NO. NO.S & KIND ITEM QUANTITY G/W N/W MEA100PCT NYLON FABRICSHSTU15750478@4.26KGS @3.815KGS 0.011CBM 1469 ROLLS @ 6257.94KGS @6292KGS 17.5 CUMTSTU156**** **** ROLLS @4.26KGS @3.815KGS 0.011CBM@ 6257.94KGS @6292KGS 17.5 CUM _____________ _____________ __________ _________ 3298 ROLLS 14077.00KGS 12584.00KGS 35CBMTOTAL PACKAGES: SAY TWO CONTAINERS ONLY (THREE THOUSAND TWO HUNDRED NITY-EIGHT ROLLS)KUNSHAN HUACHENG WEA VING AND DYEING CO.,LTDSTAMP & SIGNATUREB/L NO. SHANK00710ShipperKUNSHAN HUACHENG WEA VING AND DYEING CO.,LTD HUANGLONG RD., LIUJIA ZHEN, SUZHOU ，JIANGSU, CHINA中国对外贸易运输总公司Consigneeor order CHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP. TO ORDER直运或转船提单BILL OF LOADINGNotify address DIRECT OR WITH TRANSHIPMENTSHIPPED on board in apparent goodorder and condition (unless otherwise indicated) the goods or packagesspecified herein and to be discharged at the mentioned port of discharge or asnear thereto as the vessel may safely get and be always afloat. The weight, measure, marks andnumbers, quality, contents and value. Being particulars furnished by theshipper, are not checked by the currier on loading.Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill of ladinghereby expressly accept and agree to all printed, written or stamped provisions. Exceptions and conditions of this Bill of Lading, including those on the back hereof.Vessel Port of loading IM WITNESS whereof the number of original Bills if Lading SHANGHAI stated below have been signed, one of which being accomplished, the other tobe void Port of discharges Final destination HONGKONGContainer seal No. Number and kind of packages Gross weight(kgs.) Measurement(m 3)or marks and Nos. Description of goodsYOU DA 100PCT NYLON FARBICS 14077.00 35CBM HONGKONG 2×20’ CONTAINERS R/NO. 1-3298 3298 ROLLS CONTAINER NO. HSTU 157504 TSTU 156417REGARDING TRANSHIPMENT Freight and chargesINFORMATION PLEASE CONTACT FREIGHT PREPAIDEx. rate Prepaid at freight payable at Place and date of issue SHANGHAI, ⽇期Total prepaid Number of original Signed for on behalf of the MasterBs/LTHREE(3) 签名SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450YOU DA TRADE CO., LTD. 101 QUEENS ROAD CENTRAL,HONGKONG DANUBHUM S009Blank endorsement:1) For Kunshan Huacheng Weaving and Dyeing Co., Ltd.张春玲2) For and on behalf of Kunshan Huacheng Weaving and Dyeing Co., Ltd.张春玲Invoice No. or B/L No. B/L NO. SHANK00710运输⼯具DANUBHUM 查勘代理⼈per conveyance S.S. S009 Survey By：起运⽇期AS PER ⾃Slg. on or abt. B/L From SHANGHAI, CHINA⾄To HONGKONG保险⾦额Amount Insured SAY US DOLLARS THIRTY SEVEN THOUSAND AND FORTY EIGHT (USD 37048.00) ONLY保险货物项⽬、标记、数量及包装：承保条件Description, Marks, Quantity & Packing of Goods：Conditions：100PCT NYLON FABRICS 3298 ROLLS COVERING OCEAN TRANSPORTATION YOU DA 100000YDS ALL RISKS AND WAR RISKS AS HONGKONG PER ICC CLAUSESR/NO. 1-3298签单⽇期Date：应有⽇期For and on behalf ofPING AN INSURANCE COMPANY OF CHINA，LTD.authorized signatureBlank endorsement:1) Kunshan Huacheng Weaving and Dyeing Co., Ltd.张春玲2) For Kunshan Huacheng Weaving and Dyeing Co., Ltd.张春玲KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTD HUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINABENIFICIARY’S LETTERMESSERS: YOU DA TRADE CO., LTD.101 QUEENS ROAD CENTRAL, HONGKONGDEAR SIRS,RE: CONTRACT NO. 99WS061; L/C NO. HK1112234WE HEARBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HA VE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE AS FOLLOWS:COMMODITY: 100PCT NYLON FABRICS, 100000 Y ARDSTOTAL AMOUNT: USD 33,680.00OCEAN VESSEL: DANUBHUM S009PORT OF LOADING: SHANGHAI, CHINAPORT OF DESTINATION: HONGKONGDATE OF SHIPMENT: B/L 时间WE HEARBY CETIFY THA T THE ABOVE CONTENT IS TRUE AND CORRECT.KUNSHAN HUACHENG WEA VING AND DYEING CO.,LTDSTAMP & SIGNATURE汇票凭不可撤销信⽤证Drawn under BANK OF CHINA Irrevocable L/C NO. HK1112234HONGKONG BRANCH…………..⽇期Dated APR.1,2004⽀取Payable with interest @....……....% ……. 按………息……….付款号码汇票⾦额南京年⽉⽇No: BJ95 …Exchange for USD 33680.00 Nanjing APR.30,2004见票⽇后（本汇票之副本未付）At＊＊＊…Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of BANK OF CHINA, SHANGHAI BRANCH 或其指定⼈付⾦额The sum of US DOLLARS THIRTY THREE THOUSAND SIX HUNDRED AND EIGHT ONLY此致To BANK OF CHINA HONGKONG BRANCH………………………………………..KUNSHAN HUACHENG WEA VING AND DYEING CO.,LTDHUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINASTAMP & SIGNATURE。

根据合同内容审核信用证，指出不符之处，并提出修改意见。

第一题：1.买卖双方签署的合同浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOL I/E CO.,LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES S/C No.: YKGG080609753 TARRAGONA ROAD Date: 09 JUNE 2008DURBAN SOUTH AFRICA Place: YONGKANG, CHINADear Sirs:Total Amount in words: SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading: NINGBO / SHANGHA IPort of discharge: DURBAN, SOUTH AFRICATime of Shipment: ON OR BEFORE 16 JULY 2008Partial: NOT ALLOWEDTransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUECOVERING ALL RISKS AND WAR RISK AS PER ICC（A）DATED 01/01/1982 Terms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THESELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENED ANDREACH CHINA ON OR BEFORE 13 JUN. 2008REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OFSHIPMENTInspection: INSPECTED BY CIQShipping Marks: AS PER SELLER’S OPTIONDocuments required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller: The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBAN ADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: NBB08-06-287DATE OF ISSUE 31C: 080612EXPIRY *31D: DATE 080716 PLACE AT DURBAN APPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICABENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD. 269 HUAYANG ROADZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00 AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTFOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICA DURBANPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP. 44C: 080716DESCRIPTION OF GOODS 45A:HAND TOOLS AS PER S/C NO. YKGG080906CIFC5 DURBAN10PCS COMBINATION SPANNER1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING SPANNER1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES+FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT COLLECTNOTIFY APPLICANT+PACKING LIST IN THREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES+ INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLE’S REPUBLIC OF CHINA+BENEFICIARY’S CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HAVE BEEN SENT TO APPLICANT IMMEDIATELYAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF USD50.00 WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORDOCUMENTARY CREDITS （2007 REVISION）ICCPUBLICATION NO 600DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDITCONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANK’S INSTRUCTION IN THESAME CURRENCY OF THE CREDITSEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,SOUTH AFRICA答：发现信用证存在如下问题：（1）40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。

体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFOREDEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,AMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER ANDBLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGINADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OFTHE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KUTOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：联系人：李莉报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：报检单位登记号：联系人：电话：报检日期：年月日中华人民共和国海关出口货物报关单预录入编号：海关编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：联系人：李莉电话：报检日期（受理日期年12月8中华人民共和国海关出口货物报关单预录入编号：海关编号：。

外贸单证参考答案外贸单证参考答案外贸单证是国际贸易中非常重要的一环，它涵盖了各种文件和证明，用于确保货物的安全运输和交付，以及支付的准确性和及时性。

在这篇文章中，我们将提供一些关于外贸单证的参考答案，以帮助读者更好地了解和应对这个复杂的过程。

首先，让我们来了解一些常见的外贸单证。

其中最基本的单证是发票，它是买卖双方之间进行货款结算的依据。

发票上应包含详细的商品描述、数量、价格和付款条件等信息。

此外，装箱单是用于记录货物装箱情况的文件，通常由货运代理或承运人提供。

装箱单上应注明货物的数量、重量、尺寸以及装箱方式等信息，以确保货物在运输过程中的安全。

另一个重要的外贸单证是提单，它是货物运输过程中的收据和证明。

提单通常由船公司或运输代理人提供，用于证明货物已经交付给承运人。

提单上应包含货物的详细描述、数量、运输方式以及收货人的信息等。

此外，保险单也是外贸单证中不可或缺的一部分，它用于保障货物在运输过程中的安全。

保险单应包含货物的价值、保险金额以及保险责任等信息。

在处理外贸单证时，准确无误的信息是至关重要的。

任何错误或遗漏都可能导致货物延误或付款问题。

因此，仔细检查和核实每个单证的内容是非常重要的。

此外，及时提交单证也是确保交易顺利进行的关键。

及时提交单证可以避免不必要的延误，并使货物能够按时交付。

除了常见的外贸单证，还有一些特定国家或地区的单证要求需要注意。

例如，一些国家可能要求提供健康证书或植物检疫证书，以确保进口货物符合该国的卫生和安全标准。

此外，一些国家还可能要求提供特定的证明文件，如产地证明或质量检验证明。

因此，在处理外贸单证时，了解目标市场的法规和要求是非常重要的。

在处理外贸单证时，与各方的沟通和合作也是至关重要的。

与供应商、买家、货运代理和银行等相关方保持密切联系，可以确保单证的准备和提交顺利进行。

此外，及时解决任何问题或纠纷也是非常重要的。

如果在单证处理过程中出现任何问题，及时与相关方进行沟通并采取适当的措施，以避免交易的延误或失败。

学习情境一认识合同一、判断题1、√2、×3、×4、√5、√二、单选题1、B2、A3、C4、A5、B6、C7、B三、多选题1、ABCDE2、BCD3、ACDE4、ACD5、ABCE四、缮制合同实操1、某公司出口400打衬衫至美国纽约，成交价格为每打150美元CIF 纽约。

2、将下列合同条款翻译成中文（1）用牢固的新木箱包装，适合长途运输，防湿、防潮、防震、防锈并耐粗暴搬运。

（2）收到信用证后30天内装运，信用证必须在2015年6月底之前开抵卖方，否则卖方有权不经通知而取消本合同或者对由此造成的直接损失向买方提出索赔。

（3）凡是以CIF条件达成的交易，根据合同规定的险别按发票金额的110%投保。

如果要求加大投保金额或扩大险别，新增的保险费由买方承担。

（4）买方应保证信用证最迟在本合同规定装运月份前30天送达卖方，否则因此不能按期装运者，卖方不负责任；如超过装运期仍未能开到，卖方有权取消合同并向买方提出索赔。

（5）买方应通过卖方所接受的银行于装运月份前30天之前开立并送达卖方不可撤销见票后45天付款的远期信用证，规定50%发票金额凭见票后45天以远期光票付款，余下50%货款以见票后45天付款交单。

100%发票金额的全套装运单据随附于托收项下，于买方付清发票全部金额后交单。

如买方不付清全部发票金额，则货运单据须由开证行掌握凭卖方指示处理。

以上条款必须在信用证中明确表述。

3、根据以下成交信息填制销售合同。

SALES CONFIRMATIONNO. TX150709 DATE: AUG. 18, 2015The seller: GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD.NO. 45 ZHONGSHAN ROAD, GUANGZHOU, P.R.CHINAThe buyer: AVIOE. CO., LTD.3 JAN ROAD, TOKYO, JAPANThis Contract is made by and between the Buyer and Seller, whereby the Buyer agreesto buy and the Seller agrees to sell the under-mentioned commodity according to thePacking: 12 pieces packed in one standard export cartonTime of Shipment:Not later than Sep. 30, 2015 Port of Loading and Destination:From Guangzhou, China to Tokyo, JapanTransshipment is prohibited and partial shipment is prohibited .Insurance: To be effected by the buyerTerms of Payment: By irrevocable Letter of Credit at sight, reaching the sellerbeforeSep.1, 2014 and remaining valid for negotiation in china. In case of late arrivalof the L/C, theseller shall not be liable for any delay in shipment and shall have the right torescind the contractand /or claim for damages.This contract is made in two original copies and becomes va lid after both parties’signature, one copy to be held by each party.Signed by:THE SELLER: THE BUYER:GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD. AVIOE. CO., LTD.× × × × ××（2）根据下述条件，缮制合同SALES CONTRACTSELLER SHANGHAI FEIYUE TRADING COMPANY856 HUTAI ROAD ，SHANGHAI，CHINA NO.: STEP-15BS02 DATE: 9TH,AUG, 2015 SIGNED IN:SHANGHAIBUYER HAN WHA L&C CORPORATION100 JULIAN SULTAN#01-20 SULTAN PLAZAP.O.BOX.1240，BARCELONA，SPAINThis contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.Total Value SAY EUROPEAN DOLLAR THIRTY ONE THOUSAND AND FIFTY ONLYPort of Loading &DestinationFROM SHANGHAI, CHINA TO BARCELONA, SPAIN BY SEATime of Shipment & means of TransportationBY THE END OF SEPTEMBER, 2014PARTIAL SHIPMENTS AND TRANSSHIPMENT NOT ALLOWEDInsurance TO COVER 110% OF INVOICE VALUE AGAINST F.P.A AS PER AND SUBJECT TO THE OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981Terms of Payment THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT 30 DAYS AFTER SIGHTFOR 100% OF TOTAL CONTRACT VALUETO REACH THE SELLER NOT LATER THAN AUG. 20TH,2015.AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.The Buyer The SellerHAN WHA L&C CORPORATION SHANGHAI FEIYUE TRADINGCOMPANY(signature) XXX (signature)XXX学习情境二催证、审证及改证一、判断题1、×2、×3、×4、×5、×6、√7、√8、√9、√10、×二、单选题1、D2、D3、C4、D5、B6、A7、B8、A9、B 10、C11、C 12、A 13、A 14、D 15、B 16、C三、多选题1、ACD2、AE3、ABC4、ADE四、审证实操操作练习一1．31D: 有效期规定为“160202”与合同规定不符；应改为“160215”；2．31D:到期地点“SPAIN”与合同规定不符；应改为“CHINA”；3．59: 受益人名称与合同规定不符；应改为“SHANDONG YIHAI IMPORT ANDEXPORT CO.，LTD”；4．32B: 货币名称与合同规定不符；应改为“USD”；5．42C: 汇票付款期限与合同规定不符；应改为“AT SIGHT”；6．42A: 汇票付款人为开证申请人不妥；应改为“BANCO SANTANDER, S.A”；7．43P: 不允许分批与合同规定不符；应改为“ALLOWED”；8．43T: 不允许转运与合同规定不符；应改为“ALLOWED”；9．44F: 目的港与合同规定不符；应改为“BARCELONA”；10．44C: 最迟装运期与合同规定不符；应改为“150131”；11．45A: 合同号与合同规定不符；应为“YH15039”；12．45A: 数量与合同规定不符；应分别改为“BLACK COLOUR/5000PCS”和“BROWN COLOUR/8000PCS”；13．45A: 每箱的件数不符；应为“500PCS/CTN”；14．46A: 海运提单的运费项目不符；应为“Freight Collect”；15. 46A: 要求提供保险单与FOB术语不符；应要求取消；16．71B: 所有的费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDESPAIN ARE TO BE BORN BY BENEFICIARY ”；17．48: 交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATEOF SHIPMENT”；操作练习二1、议付地在国外不妥，应改为中国南京。

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