{财务管理信用管理}合同信用证课堂练习答案..

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1、操作题(合同条款拟定)请为中国大米制作含下列内容的合同条款:品名:中国大米规格:不完善颗粒不超过17% 杂质不得超过1% 水分不得超过15%数量:1000公吨,溢短装5%,由卖方选择包装:麻袋装,每袋约100公斤,以毛作净Commodity & specification: Chinese Rice Broken grains (Max.) 17% Admixture (Max.) 1% Moisture(Max.)15%Quantity :1000 metric ton 5% more or less at sellers optionPacking: packed in gunny bag

2、s of 100kgs each Gross for net2根据下列成交条件签订出口合同,在空白合同中填写相关条款交易条件如下: 上海龙华贸易有限公司(LONGHUA TRADING CO,LTD10TH FLOOR LONGHUA MANSION,56 FUXIN RD,SHANGHAI CHINA与加拿大TBS公司(TMES BROWN&SONS CO,LTD#604-610JALAN STREET,TORONTO,CANADA)就陶瓷餐具经过几个回合的交易磋商,就各项交易条件达成共识,概括如下: 货号品名规格成交数量单价HX201645-PIECEDINNERWARE SET542SE

3、TSUSD23.50/SETHX301830-PIECEDINNERWARE SET800SETSUSD20.40/SETHX401557-PIECEDINNERWARE SET443SETSUSD23.20/SETHX501485-PIECEDINNERWARE SET254SETSUSD30.10/SET 成交价格条件:HX3018两套装一纸箱,HX2016,HX4015和HX5014一套一纸箱,共1639纸箱装货/装运条件:自中国上海经海运至加拿大多伦多港,装运期为2007年4月。允许分批和转船保险条件:由卖方按CIF成交金额的110%投保中国人民保险公司海洋运输货物险中的水渍险和战争险

4、付款条件:不可撤销即期信用证付款合同号:SHHX07027合同日期:2007年4月3日SALES CONFIRMATION(1)NO:SHHX 07027(2)DATE:April 3,2007(3)THE SELLER:LONGHOA TRADING CO.,LTDADDRESS:10TH FLOOR LONGHUA MANSION,56 FUXIN RD,SHANGHAI CHINA(4)THE BUYER:TMES BROWN&SONS CO,LTDADDRESS:#604-610JALAN STREET,TORONTO,CANADA(5)ARTNO(6)COMMODITY(7)UNIT

5、(8)QUANTITY(9)UNIT PRICE(USD)(10)AMOUNT(USD)CIFC5% TORONTO CIFC5% TORONTOHX2016 45-PIECE DINNERWARE SET SETS 542 USD23.50/SET USD12737.00 1639 USD46980.00(11)TOTAL CONTRACT VALUE:SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EITHTY ONLY(12)PACKING:TWO SET TO A CARTON OF HX3018,HX2016,HX4015 AND

6、 HX5014 IS ONE SET TO A CARTON, ALTOGETHER IS 1639 CATTONS(13)PORT OF LOADING & DESTINATION: SHIPMENT TO BE EFFECTED DURING APRIL 2007 FROM SHANGHAI TO TORONTO CANADA BY OCEAN TRANSPORTATION PARTIAL SHIPMENTS AND TRANSSHIPMENT ALLOWED.(14)TERM OF PAYMENT:BY IRREVOCABLE LETTER OF CREDIT PAYABLE AT SI

7、GHT(15)INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST WITH PARTICULAR AVERAGE AND WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA(PICC)操作题审证练习1、训练材料(1)合同规定:”Partial Shipment and Transshipment allowed.”(允许分批与转运)来证规定:”Par

8、tial Shipment and Transshipment not allowed.”(不允许分批与转运)(2)合同规定:”Letter of Credit shall be available by draft(s) at sight.”(见票即付) 来证规定:”Draft(s) at 30 days sight.”(见票后30天付款)(3)合同规定:“金额USD20.000 CIFC3 Hamburg.” 来证规定:“金额USD20.000 CIF Hamburg.”(4)来证规定:”Transshipment is allowed by Evergreen Line at Hong

9、Kong port only.”(只能通过Evergreen Line承运人在香港地区转运) 问题审证时发现上述四种情况,你将如何处理?若(1)和(2)中的合同规定与来证规定互换你又将如何处理?答案:略2、请根据下列合同条款及审证要求审核国外来证,指出信用证中存在的问题,并说明如何修改。 SALES CONFIRMATIONS/C NO:954361DATE:June 15, 2003THE BUYER: The Eastern Trading Company, Osaka, JapanTHE SELLER: Shanghai Donghai Garments Imp. & Exp. Corp

10、., Shanghai, ChinaNAME OF COMMODITY AND SPECIFICTION: Pure Cotton Mens Shirts Art. No. 9-71323 Size Assortment S/3 M/6 and L/3 per dozensQUANTITY:5000 dozens 3% more or less at sellers optionPACKING:Each piece In a polybag, half a dozen to a paper box ,10 dozens to a cartonUNITE PRICE: US$120.00 per

11、 doz. CIFC 5% Kobe/OsakaSHIPMENT:During Aug./Sept 2003 In two equal shipments INSURANCE:To be covered by the seller for 110% of Invoice value against all Risks as per China Insurance Clause dated Jan. 1st, 1981.YAYMENT:By Irrevocable letter of credit payable at sight, to reach the seller not later t

12、han July 20, 2003 and remain valid for negotiation In China until the 15th days after the date of Shipment.IRREVOCABLE DOCUMENTARY LETTER OF CREDITFUJI BANK,LTD.1-CHOME,CHIYODA-KUC.P.O.BOX 148 ,TOKYO,JAPAN L/C No.219307 July 15th, 2003Advising Bank:Bank of China, ShanghaiBeneficiary: Amount: not exc

13、eedingShanghai Donghai Carments Imp. & Exp. Corp. US$600,000.00(618,000.00)Shanghai ChinaDear Sir:At the request of THE EASTERN TRADING COMPANY , Osaka, Japan. We here Issue In your favour this Irrevocable documentary Credit No.219307 which Is available by acceptance of your draft at 30 days after sight(AT SIGHT) for full Invoice value drawn on FuJi Bank Ltd. New York Branch, New York , N.Y.U.S.A. bearing this clause:“Drawn under documentary Credit No 219307 of FuJi Bank Ltd.” accompanied by the following documents:(1)Signed Commercial Invoice In four

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