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1、国际贸易单证实务与操作课后练习参考答案项目一 认识国际商务单证基础知识训练一、 单项选择题1. A 2. C 3. B 4. B 5.C二、多项选择题1. A BCD 2. BCD 3. ABD 4. ABC 5.ABCD三、判断题1. 2. 3. 4. 5. 四、案例分析题1.不能拒绝退款。理由：（1）L/C业务是纯单据业务，单证不符不能付款，银行仅处理单据，不问货物真实情况。（2）尽管开证申请人将货物提走，但开证行并未将单据交给开证人。所以，议付行应向受益人追索所垫付的货款，退款给开证行。2.我公司不能顺利结汇。理由：（1）根据UCP600相关规定，只要受益人提供的单据符合信用证规定，开证
2、行必须履行付款义务。本案中我公司提出信用证装运期的延期要求仅得到A公司的允诺，并未由银行开出修改通知书，所以A公司同意修改是无效的。（2）信用证上规定装运期“不晚于7月15日”，而我公司所交提单的签发日为8月10日。与信用证规定不符，即单证不符，银行可以拒付。五、操作题单 据 名 称正确签 发 日 期出口货物许可证2009年5月20日商业发票2009年5月15日装箱单2009年5月15日商业汇票2009年6月5日原产地证明2009年5月20日出口商检证书2009年5月23日出口货物保险单2009年5月29日海运提单2009年5月30日出口货物报关单2009年5月29日装船通知2009年5月30
3、日项目二 信用证操作任务一 申请开立信用证第一部分 基础知识训练一、 单项选择题1. A 2. B 3. D 4. B 5.D二、多项选择题1. A BC 2. AD 3. ABCD 4. BCD 5.ABD三、判断题1. 2. 3. 4. 5. 四、案例分析题1.甲公司指出的不符点不成立。因为，首先，关于第一个不符点，UCP600第3条已明确规定，信用证是独立于销售合同的独立文件，不受合同制约，即使信用证中提及其可能依据的销售合同或其他合同，银行也与该合同无关且不受其约束；其次，关于“保函不是由第一流的银行开立”这一“不符点”，UCP600第20条也对“第一流”这一类模糊用语做出规定：不应使
4、用诸如“第一流”、“著名”、“独立”、“正式”、“有资格”、“当地”及类似词语来描述信用证项下提交的人和单据的出单人。如信用证有此类词语，只要所提交的单据表面与信用证其他条款和条件相符，且并非由受益人出具，银行将照予接受。所以，如果甲公司的意图是保函必须按照某种格式由某家银行开立，应在信用证中明确保函的格式，并且列出开立保函的银行名称。2甲公司所指出的不符点不成立。因为，根据UCP600第23(d)款，“即使信用证禁止转运，银行对下列提单予以接受：对注明将发生转运者，只要提单证实有关货物已由集装箱、拖车及或子母船运输，并且同一提单包括海运全程运输；及或含有承运人声明保留转运权利的条款者”。所以
5、，如果申请人希望在任何情况下都禁止转运发生效力，则必须在开立信用证时排除UCP600第23条(d)款的适用。第二部分 实训任务1 根据合同资料用英文缮制进口开证申请书IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: BANK OF CHINA XIAMEN BRANCH Date:2010-8-15Beneficiary(full name and address) ABB IMP. & EXP. CORP. NO. 136, GIANT STREET LONDON UK TEL: 9978-5488965L/C No. E-x-Card No.Co
6、ntract No. GYH2006-194956 Date and place of expiry of the credit 2010-10-15 IN UKPartial shipment allowed not allowedTransshipment allowed not allowedIssued by airmail With brief advice by teletransmission Issued by express delivery Issued by teletransmission (which shall be the operative instrument
7、)Loading on board/dispatch/taking in charge at/from LONDON Not late than 2010-9-30For transportation to XIAMENAmount (both in figures and words) USD68400.00SAY U.S DOLLARS SIXTY-EIGHT THOUSAND FOUR HUNDRED ONLY Description of goods: FOREVER BRAND BICYCLE ART NO.YE678 26 QUANTITY 400 SETS UNIT PRICE：
8、USD66.00/SET ART N0.TE600 24 QUANTITY 600 SETS UNIT PRICE：USD70.00/SETPacking:PACKED IN CARTONS OF ONE SET，TOTAL 1000 CARTONS ONLYCredit available with by sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiarys drafts for 100 % of the
9、invoice value at SIGHT on ISSUING BANKFOB CFR CIF or other termsDocuments required: (marked with ) 1. () Signed Commercial invoice in 5 copies indication L/C No. and Contract No.2. () Full set of clean on board ocean Bill of Lading made outTO ORDER and ()blank endorsed, marked “freight to collect /
10、prepaid showing freight amount” notifying APPLICANT 3. ( ) Air Waybill consigned to showing “freight to collect / prepaid indicating freight amount”.4. ( ) Memorandum issued by consigned to . 5. () Insurance Policy / Certificate in 2 copies for 110 % of the invoice value showing claims payable in Ch
11、ina in currency of the draft, blank endorsed, covering (Ocean Marine Transportation / Air Transportation / Over Land transportation) ( ) All risks, war risk.6. () Packing List /Weight Memo in 4 copies indicating quantity/ gross and net weights for each package and packing conditions as called for by
12、 the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. () Certificate of Quality in 2 copies issued by manufacturer /public recognized sur
13、veyor / 9. ( ) Beneficiarys Certified copy of cable / telex dispatched to the accountees within_ hours after shipment advising name of vessel / flight No. / wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been
14、 dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents. 12.( ) Other documents, if any:Additional Instructions: 1.() All banking charges outside the opening bank are for beneficiarys account. 2.() Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity of this credit. 3.( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptab
