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1、信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGE EITNER 1082SACHIE LAWFORD September 12,2006 5-39 110PAY TO THE Shanghai Shen Hua Lmp. &Exp. Coporation 5,960.00ORDER OF US$ THE SUM OF Five thousand nine hundred an
2、d sixty only U.S. DOLLARS BANK OF BOSTON THE FIRST NATIONAL BANK OF BOSTON Louge EITNER:0 000390:837 38593 68968952.试将下列短文译成中文: ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P from of transaction is the possibility of the buyer or this banker refusing to honor the
3、draft and take up the shipping documents,especially at a time when the market is falling.In such a case,the seller may not receive his payment,although he is still the owner of the goods.Under D/Pmethod,before making payment,the buyer can not get documents of title to the goods and take delivery of
4、the goods.The ownership of the goods still remains in the hands of the seller.If the buyer dishonors the draft,the seller can sellthe goods to others.In the case of payment by D/A,the further difficulty arises that,on the buyer accepting the draft,the documents of title will be surrendered to him.He
5、nce,if the buyer goes bankrupt or becomes insolvent before the payment by D/P or D/A,unless the buyer is of unquestionable integrity or of there is a special relation between the seller and the buyer.It is far better for the exporter to use L/C rather than D/P or D/A.However,under certain circumstan
6、ces or for certain purposes,payment by D/P or D/A is still deemed necessary,for instance:(1)For implementation of foreign trade policy,especially for the promotion of trade with developing countries.(2)For promotion of exports,especially to push the sale of our new products and difficultsell commodi
7、ties.(3)For promotion of trade with the small enterprises by the granting credits to them.(4)For simplifying procedures of payment while doing business with affiliated corporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/P at 30 days after sight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提
8、单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(Trust Receipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。4.根据下列图示用文字说明即期付款交单(D/P at sight)的结算流程:委托人（出口人） 付款人（进口人）寄单银行 代收银行5根据下列图示用文字说明远期付款交单(D/P after sight)的结算流程:委托人（出口人） 付款人（进口人）寄单银行 代
9、收银行6. 根据下列图示用文字说明承兑交单(D/A)的结算流程:委托人（出口人） 付款人（进口人）寄单银行 代收银行7根据下列表格中的内容，按照不同的跟单托收条件分别填写承兑承兑日，付款日和交单日。交易合同中规定的托收条件代收银行向进口商提示汇票和单据的日期进口商在汇票上作出承兑的日期进口商向代收银行支付票款的日期代收银行向进口商提交货运单据的日期D/P at sight8月8日D/P at 30 days after sight8月8日D/A at 30 days after sight8月8日8信用证条款翻译(1)Available by beneficiarys drafts at si
10、ght together with the following documents bearing our credit number.(2)All drafts drawn under this credit must contain the clause “Drawn under Bank of.credit No.date.”(3)Signed commercial invoice in quintuplicate indicating Applicants Import Licence No.as well as this credit number.(4)Full set of cl
11、ean on board ocean bills of lading made out to shippers order,endorsed to order of Bank of China Singapore Branch market”Freight prepaid”and notify the above applicant.(5)Marine insurance policies or certificates in negotiable from for 110% of CIF invoice value covering AllRisks and War Risks as per ocean marine cargo clause of the Peoples Insurance Company of China dated 1/1/1981 with extended cover up to Kuala Lumpur with claims payable at destination in the currency of draft.
