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1、出口结汇单据制作练习习题1：根据下述的L/C缮制一份对应的汇票。 FROM: OVERSEAS UNION BANK LTD., SINGAPORETO: BANK OF CHINA, JIANGXI BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: K04/232Date of Issue 31C: 04/02/24Expiry *31 D: DATE 04/04/23 PLACE CHINAApplicant *50: KWONG FOO YOUNG CO., LTD. 34 JALAP STREET,
2、50050 SINGAPOREBeneficiary *59: JIANGXI FRUITS AND VEGETABLES IMP. AND EXP. CO., LTD. 188 WAIMA ROAD, NANCHANG, CHINAAmount *32B: Currency USD Amount 5850.00Available with /by *41D: ANY BANK BY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42D: OVERSEAS UNION BANK LTD.,SINGAP
3、OREPartial Shipments 43P: ALLOWEDTransshipment 43T: NOT ALLOWEDLoading in Charge 44A: ANY SEA PORT IN CHINAFor Transport to 44B: SINGAPORELatest Date of Ship. 44C: 04/04/13Descript. of Goods 45A :BEAN CURD AND VINEGARBEAN CURD, 200 CTNS, USD 12.75 PER CTN, VINEGAR, 200 JARS, USD 16.50 PER JAR, CIF S
4、INGAPOREGOODS ARE AS PER S/C NO. KFY1013/2003.Documents required 46A: +SIGNED COMMERCIAL INVOICE, 3 FOLD. +PACKING LIST, 3 FOLD.+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED TO OUR ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+CERTIFICATE OF ORIGIN IN ONE ORIGINAL.+INSURANCE POLICY O
5、R CERTIFICATE IN DUPLICATE FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC.Additional Cond. 47A: 1. A DISCREPANCY FEE OF USD 50.00 WILL BE DEDUCTED FOR EACH SET OF DOCUMENTS BEARING DISCREPANCIES.2. THIS DOCUMENTARY CREDIT IS SUBJECT TO ICC PUBLICATION 500.Presentation Period 48: DOCU
6、MENTS TO BE PRESENTED WITHIN 10 DAYS AFTER ISSUANCE OF B/L BUT WITHIN THE VALIDITY OF THE CREDIT.Confirmation instructions 49: WITHOUTDetails of Charges 71B: ALL BANKING COMMISSION AND CHARGES OUTSIDE SINGAPORE ARE FOR THE ACCOUNT OF THE BENEFICIARY.Instr to Payg/Accpty/Negoty Bank 78: UPON RECEIPT
7、AND TAKING UP OF DOCUMENTS WE WILL REMIT THE PROCEED ACCORDING TO YOUR INSTRUCTIONS.习题2：根据下述的L/C缮制一份对应的汇票。FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANYTO: BANK OF CHINA, HEBEI BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: 02-4-1520Date of Issue 31C: 2002/11/18Expiry *31 D: DATE
8、2003/01/24 PLACE AT OUR COUNTERApplicant *50: LUCKY VICTORY INTERNATIONAL STUTTGART STIR. 5, D-84618, SCHORNDORF, GERMANYBeneficiary *59: HEBEI MACHINERY IMP. AND EXP. CORP (GROUP) 720 DONGFENG ROAD SHIJIAZHUANG CHINAAmount *32B: Currency USD Amount 67200.00Available with /by *41D: AVAILABLE WITH US
9、 BY DEFERRED PAYMENTAT 30 DAYS SIGHT FOR FULL INVOICE VALUE AGAINST THE BENEFICIARYS DOCUMENTSPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDLoading in Charge 44A: TIANJIN For Transport to 44B: HAMBURGLatest Date of Ship. 44C: 2003/01/03Descript. of Goods 45A: STAINLESS STEEL SPADE HEAD，ART
10、. NO. S821/29099, 4500PCS, USD9.60 PER PC.，ART. NO. F807/22199, 2500PCS, USD9.60 PER PC.，AS PER S/C NO. 02HM23600256 DATED NOV. 10, 2002. CIF HAMBURGDocuments required 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF WIM BOSMAN BV, P
11、. O. BOX 54064, NL-3008, JB HAMBURG, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+GSP CERTIFICATE OF ORIGIN FORM A+PACKING LIST IN TRIPLICATE.+INSURANCE POLICY ISSUED TO THE APPLICANT, COVERING RISKS AS PER INSTITUTE CARGO CLAUSE (A) INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION
12、AT SCHORNDORF, FOR AT LEAST 110 PCT OF THE CIF VALUE, MARKED PREMIUM PAID, SHOWING CLAIM PAYABLE IN GERMANY.Additional Cond. 47A:1，A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.2. ISSURING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY AT APPROPRIA
13、TE LIBOR PLUS ONE PCT MARGIN.3，ALL DOCUMENTS INDICATING THIS L/C NUMBER.Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK ARE FOR BENEFIC
14、IARYS ACCOUNT.习题3：根据下述的L/C缮制一份对应的汇票。 FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-04007678Date of Issue 31C: 04/02/08Expiry *31 D: Date 04/04/30 Place CHINAApplicant *50: JAMES BROWN AND SONS 2116 N W 21 STREET MIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO 12 HONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00
