根据信用证条款填写汇票.

一、汇票1．出票条款，又称出票根据,只有信用证汇票,必须标有说明与某银行某日期开出的某号信用证有关的出票条款，包含三个内容:开证行完整名称、信用证号和开证日期。

一般为:Drawn under （填开证行名称）、L/C No．(填信用证号）、 dated (填开证日期)。

——例如：Drawn under Bank of China，Singapore L/C No．12345 dated June 10TH,2002．◆托收项下，一般只列明对价条款，内容包括发运货物的名称、数量和合同号或发票号。

例如:DRAWN UNDER shipment of 1 000 cartons of garments as per Contract No．1234．2．出票地点及出票日期。

出票地点一般应是出口商所在地，出票日期一般填交单日,该日期不能早于运输单据,例如发票的制单日；信用证项下的，同时不得迟于信用证或《UCP600》规定的交单限期，无论如何，不得迟于信用证的有效期。

日期需用英文，不能全用阿拉伯数字。

一般由议付银行议付时代填。

出票地点通常已印好，为议付地点。

托收方式时，汇票出票日期可填写装运日与交单给银行日期之间的任意一天。

3、汇票号码（No．）——由出票人编写，一般填写发票号码。

4、汇票金额。

汇票的金额和币值，必须准确无误，金额不得模棱两可，并应注意以下几点：(1）当用托收方法时，汇票金额和发票金额一般均应一致。

信用证项下，如没有特别规定，其金额应与发票金额一致.（2）如信用证规定汇票金额为发票金额的百分之几，例如97%，那么发票金额应为100％,汇票金额为97%，其差额3％，一般为应付的佣金。

(3)如信用证规定部分信用证付款，部分托收,应分做两套汇票：信用证下支款的按信用证允许的金额支取，以银行为付款人；托收部分的以客户为付款人，发票金额是两套汇票相加的和。

(4）汇票的金额小写和大写必须一致。

汇票金额不得涂改,不允许加盖校正章。

5、出票地点不和能时间早（于Pl发ace票a日nd 期Dat，e of issue） •出票地点：不信用能证早项于下填提写单议日付行期所在地或出票人所在地。
若已印就，无须填写。
•出票日期：信用证项下，一般以议付日期作为出票日期， 通常委托议付行在办理议付时代填日期。
6、付款期限（Time of Payment），又称付 款到期日（Tenor）
有五种规定方法：
（1）即期付款-----见票即付(at sight) （2）见票后若干天/月付款(**days after sight) （3）出票后若干天/月付款(**days after date) （4）B/L日后若干天付款(**days after date of B/L) （5）固定将来日期付款(fixed day)
上述内容中，First/Second表示汇票的第一联或第二联，并有与之相对 应的内容Second/First of same tenor and date unpaid，或者直接写 Second/First of Exchange being unpaid。
pay to the order of ____,受款人栏。此栏的填写应严格按照信用证的 要求。信用证方式下，通常议付行为受款人，信用证通常写明 “ by negotiation with XXX Bank”，“credit available with XXX Bank by negotiation against XXX documentary ”。
At***sight of this SECOND of Exchange ( First of the
same tenor and date unpaid ) Pay to the order of BANK OF

figure)
At
汇票期限，找信用证[42C] DRAFT AT，如果即期就用***
pay to the order
of
议付行，通常是通知行。找信用证的[41D] AVAILABLE WITH BY,RECEIV
the sum of
大写发票金额,与前面 for的小写金额相等。注意前面SAY，后面ONLY结尾
汇票日期，即交单日期，题目会给 或者用提单日期加1-2天
of SIGHT this
FIRST
Bill of exchange(SEC OND being unpaid)
LABLE WITH BY,RECEIVER,ADVISING BANK;再找57Dadvise through bank
前面SAY，后面ONLY结尾。 (amou nt in words)
是开证行
For and on behalf of
汇票出票人，即受受益益人人，签找名信(S用ign证at的ur[e5)9，] B题E目N会EF给IC名IARY 字。
To:
汇票付款人，信用证的[43D] DRAWEE，通常是开证行
NK,ISSUING BANK，APPLICANT BANK dated 信用证日期，在信用证条款[31C] DATE OF ISSUE
汇票地点，即交单地点， 一般是卖方、议付行、通 知行所在地
(place and date of issue)
汇票的填制说明 在P/aCyaNbole. with Interest No.
BILL OF EXCHANGE
开证行，信用证里面的SENDER,OPENNING BANK,ISSUING BANK，APP 信用证号码,在信用证条款[20]

中南林业科技大学课程考试试卷(闭卷考试)课程名称： 外贸单证实务 ；试卷编号： B 卷；考试时间：120分钟一、根据下面的销售合同审核信用证(30分)SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTAND EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu Road Shanghai ChinaTele ：86—21-23 140568 Fax ：86-21—25467832TO ：CONSOLIDATORS LIMITED NO ：PLW253RM ．13001—13007E ，13／F ， DATE ：Sept ．15，2006 ASUA TERMINALS CENTER B ．BERTH 3，KWAI CHUNG ，N ．T ．，HONGKONG P ．O ．Box 531 HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY ：Butterfly Brand Sewing Machine SPECIFICATION ： JA 一1 1 5 3 Drawem Folding Cover PACKING ：Packed in wooden cases of one set each ．学院 专业班级装订线(答题不得超过此线)QUANTITY：Total 5500setsUNIT PRICE： USD 64.00 per set CIFC3％H.K．TOTAL AMOUNT：USD 352 000.00(Say U．S．dollars three hundred and fifty two thousand only．) SHIPMENT： During Oct．／Nov．2006 from Shanghai to H．K．with partialShipments and transshipment permitted．INSURANCE： To be covered by the seller for 110％of total invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of thePeople’S Insurance Company of China dated January 1，1981．PAYMENT： The buyer should open through a bank acceptable to the seller an irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days beforethe month of Shipment valid for negotiation in China until the 15th dayafter the date of shipment．REMARKS：Please sign and return one copy for our file．The Buyer： The Seller：CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT＆EXPORT CORPORATION信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL，P.O.BOX 64，H．K．TEL：822—111l FAX：810—1112Advised through：Bank of China， NO．CN3099／7 1 4Shanghai Branch， DATE Oct.2,2006 H.K.To：Shanghai Light Industrial ProductsImport & Export Corp．128 HUQIU ROADSHANGHAI，CHINADear Sirs：We are pleased to advise that for account of Consolidators Limited，H.K.,we hereby open our L／C No．CN3099／7 14 in your favour for a sum not exceeding about USD 330 000．00(Say US Doliars Three Hundred Thirty Thousand only)available by your drafts on HSBC at 30 days after date accompanied by the following documents：1．Signed commercial invoice in 6 copies．2．Packing List in quadruplicate．3．Full set of(3／3)clean on board Bs／L issued to our order notify the above mentioned buyer and marked“Freight Collect”dated not later than October 31,2006．From Shanghai to Hongkong.Partial shipment are not permitted and trans shipment is not permitted.4．Insurance policy in 2 copies covering C.I.C for 150％ invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1，1981．5．Certificate of Origin issued by China Council for the Promotion of International Trade．DESCRIPTION GOODS：5 500 sets Sewing Machine Art．No．JA一1 1 5 packed in wooden cases or cartons each at USD 64．oo CIF H．KDrafts drawn under this credit must be marked“drawn under HSBC，H．K．，”bearing the number and date of this credit．We undertake to honour all the drafts drawn in compliance with the terms of this credit if such draftS to be presented at our counter on or before Oct.31，2006．SPECIAL INSTRUCTl0NS：(1)Shipment advice to be sent by fax to the applicant immediately after the shipment stating our L／C No．，shipping marks，name of the vessel，goods description and amount as well as the bill of lading No．and date．A copy of such advice must accompany the original documents presented for negotiation．(2)The negotiating bank is kindly requested to froward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL，P．O．BOX 64，H．K．)in one lot by airmail．It is subject to the Uniform Customs and Practice for Documentary Credits (1993)Revision，International Chamber of Commerce Publication No．500．Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION此信用证有如下错误：二、根据所给资料缮制单证(50分)Aug．8．2006 14：10：38 LOGICAL TERMINAL P005 MT S701ISSUE OF DOCUMENTARY CREDITPAGE 00001FUNC SWPR3MSGACK DWS7651 AUTHENTICATION SUCCESSFUL WITH PRIMARY KEYBASIC HEADER 01 BKCHCNBJA300 5976 66240lAPPLICATION HEADER O 700 1530 030807 MITKJPJTAXXX 1368 960990 030808*SAKURA BANK,LTD*(FORMERLY MITSUI TAIYO KOBE)*TOKYOUSER HEADER BANK,PRIORTY 113：MSG USER REF 108：SEQUENCE OFTOTAL *27： 1／3FORM OF DOC．CREDIT *40A： IRREVOCABLEDOC．CREDlT N UMBER *20：090-3001573DATE 0F ISSUE *31C：060804EXPIRY *31D：DATE 060915 PLACE IN THE COUNTRY 0FBENEFICIARYAPPLICANT *50： TIANJIN—DAIAI CO．，ITD，SHIBADAIMON MFBLDG．2．1．16，SHIBADAIMON，MINATO—KU．TOKYO，105 JAPAN BENEFICIARY *59： SHANGHAI GARMENT CORP，NO．567MAOTAI RD．,SHANGHAI，CHINAAMOUNT *32B：CURRENCY USD AMOUNT 74 157 ADD．AMOUNT COVERED *39C：FULL CIF INVOICE VALUEAVAIIABLE WITH／BY *41D：BANK 0F CHINA BY NFGOTIATIONDRAfTS AT．．． *42C：DRAFT(S)AT SIGHTDRAWEE *42A：CHEMUS33*CHEMICAL BANK*NEW YORK．NYPARTIAL SHIPMENT *43P：PARTIAL SHIPMENTS ARE ALLOWED TRANSSHIPMENT *43T：TRANSSHIPMENT IS NOT ALLOWEDLOADING IN CHARGE *44A：SHANGHAIFOR TRANSPORT T0… *44B：KOBE／OSAKA．JAPANLATEST DATE OF SHIP． 44C：060831DESCRIPTION OF G00DS 45A：GIRL’S T／R VEST SUITSST／NO．353713 6 000SETS USD6.27／SET USD37 620．00 353714 5 700SETS USD6.41／SET USD36 537.00 TOTAL： 11 700SETSPRESENTATION PERIOD 48：DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIPMENT CONFIRMATION *49：WITHOUTREIMBURSEMENT BANK 53A：CHEMU$33*CHEMICAL BANK*NEW YORK．NYINSTRUCTl0NS 78：IN REIMBURSEMENT，NEGOTIATING BANK SHOULD SEND THE BENEFICIARY’SDRAFT TO THE DRAWEE BANK FOR OBTAINING THE PROCEED，NEGOTIATINGBANK SHOULD FORWARD THE DOCUMENTS DIRECT TO THE SAKURA BANK LTD．，TOKYO INT’L OPERATIONS CENTERP．O．BOX 766，TOKYO，JAPANBY TWO CONSECUTIVE REGISTERED AIRMAILSDOCUMENTS REQUIRED *46B：SIGNED COMMERCIAL INVOICE IN 5 COPIESINDICATING IMPORT ORDER NO．131283 AND CONTRACT NO．06-09-403DATED JULY 12，2003 AND L/C NO．FULL SET OF 3／3 CLEAN ON BOARD OCEAN BILLS OF LADINGMADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSEDAND MARKED“FREIGHT PREPAID”NOTIFY TIANJIN—DAIEICO.,LTD 6F，SHIBADAIMON MF BLDG．，2—1—16SHIBADAIMON，MINATO—KU TOKYO 105 JAPAN．TEL NO．03—5400—1971．FAX NO．03—5400—1976PACKING LIST IN 5 COPIESCERTIFICATE OF ORIGIN IN 5 COPIESINSURANCE POLICY OR CERTIFICATE IN 2／2 AND ENDORSED IN BLANK FOR110 PCT OF FULL TOTAL INVOICE VALUE COVERING ALL RISKS，WAR RISKSAS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P．I．C．C．DATEDJAN．1，1981 WITH CLAIMS，IF ANY，PAYABLE AT DESTINATIONTELEX OR FAX COPY OF SHIPPING ADVICE DESPATCHED TOTIANJIN．DAIEI CO．，LTD．(DIV：1，DEPT：3 FAX NO．03-5400—1796)IMMEDIATELY AFTER SHIPMENTBENEFICIARY’S CERTIFICATE STATING THAT THREE SETS COPIES OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN AIRMAILED DIRECTLY TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT．ADDITIONAL COND．47B：1)5PCT MORE OR LESS IN BOTH AMOUNT AND QUANTITY PER EACH ITEM WILL BE ACCEPTABLE．2) BUYER’S IMPORT ORDER NO．131283 MUST BE MENTIONED ON ANY SHIPPING DOCUMENTS.3) ABOVE CARGO SHALL BE C0NTAINERIZED．4) SHIPPING MARK OF EACH CARTON SHOULD INCLUDE BUYER’S IMPORT ORDEENO．1312835) T．T．REIMBURSEMENT IS NOT ACCEPTABLE．6、ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY．ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:> <PED:>MAC:BF35294ECHK：6E452BBE2A451．根据上述信用证填写汇票2．根据上述信用证及以下补充内容填写一份商业发票发票号码：MNG0886656发票日期：Aug．18，2006SHIPPING MARK：TIANJIN—DAIEI CO．KOBE．JAPANCTN．1～80IMPORT ORDER N0．131283MADE IN CHINA3．根据上述信用证及以下补充内容缮制一份海运提单Ocean vessel voy No．：RICKMERS V．0369一SMSHIPPING MARK：TIANJIN—DAIEI CO．KOBE．JAPANCTN．1～80IMPORT 0RDER NO．13 1283MADE IN CHINACFS．CFSGross Weight：1660.80kgsNet weight: 1598.99 kgsMeasurement：8．65 ebms提单出单日期为2006年8月31日提单号HIFLAFD65894l提单由中国对外贸易运输总公司签发4．根据上述信用证缮制一份一般原产地证明书(其号码是：0566589，HS编码是SH9876543210)。