外贸单证操作实务教学资源参考答案

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1、学习情境一 认识合同一、判断题1、 2、 3、 4、 5、二、单选题1、B 2、A 3、C 4、A 5、B 6、C 7、B三、多选题1、ABCDE 2、BCD 3、ACDE 4、ACD 5、ABCE 四、缮制合同实操1、某公司出口400打衬衫至美国纽约,成交价格为每打150美元CIF 纽约。QUANTITY数 量UNIT PRICE单 价AMOUNT总 值 400 DOZSUSD 150.00/ DOZCIFC5% NEW YORK USD 60,000.00TOTAL VALUE( IN WORDS)总金额(大写) SAY U.S. DOLLAR SIXTY THOUSAND ONLY QU

2、ANTITY数 量UNIT PRICE单 价AMOUNT总 值 400 DOZSCIF NEW YORK USD 150.00/ DOZLESS 5% DISCOUNT TOTAL USD 60,000.00USD 3,000.00USD 59,700.00TOTAL VALUE( IN WORDS)总金额(大写) SAY U.S. DOLLAR FIFTY NINE THOUSAND SEVEN HUNDRED ONLY 2、将下列合同条款翻译成中文(1)用牢固的新木箱包装,适合长途运输,防湿、防潮、防震、防锈并耐粗暴搬运。(2)收到信用证后30天内装运,信用证必须在2015年6月底之前开抵

3、卖方,否则卖方有权不经通知而取消本合同或者对由此造成的直接损失向买方提出索赔。(3)凡是以CIF条件达成的交易,根据合同规定的险别按发票金额的110%投保。如果要求加大投保金额或扩大险别,新增的保险费由买方承担。(4)买方应保证信用证最迟在本合同规定装运月份前30天送达卖方,否则因此不能按期装运者,卖方不负责任;如超过装运期仍未能开到,卖方有权取消合同并向买方提出索赔。(5)买方应通过卖方所接受的银行于装运月份前30天之前开立并送达卖方不可撤销见票后45天付款的远期信用证,规定50%发票金额凭见票后45天以远期光票付款,余下50%货款以见票后45天付款交单。100%发票金额的全套装运单据随附于

4、托收项下,于买方付清发票全部金额后交单。如买方不付清全部发票金额,则货运单据须由开证行掌握凭卖方指示处理。以上条款必须在信用证中明确表述。3、根据以下成交信息填制销售合同。SALES CONFIRMATIONNO. TX150709 DATE: AUG. 18, 2015The seller: GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD. NO. 45 ZHONGSHAN ROAD, GUANGZHOU, P.R.CHINA The buyer: AVIOE. CO., LTD. 3 JAN ROAD, TOKYO, JAPANThis Contract

5、is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below:Commodity & SpecificationQuantityUnit PriceAmountLadies Jacket, Style No. T208Shell: 100% cotton)BlackRed124

6、8pcs1248pcsCFR TOKYOUSD8.60/PCUSD8.60/PCUSD10732.80USD10732.80Total2496PCSUSD 21465.60Total Contract Value: SAY U.S. DOLLARS TWENTY ONE THOUSAND FOUR HUNDRED SIXTY FIVE AND CENTS SIXTY ONLY.Packing: 12 pieces packed in one standard export cartonTime of Shipment: Not later than Sep. 30, 2015 Port of

7、Loading and Destination: From Guangzhou, China to Tokyo, Japan Transshipment is prohibited and partial shipment is prohibited .Insurance: To be effected by the buyer Terms of Payment: By irrevocable Letter of Credit at sight, reaching the seller before Sep.1, 2014 and remaining valid for negotiation

8、 in china. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and /or claim for damages. This contract is made in two original copies and becomes valid after both parties signature, one copy to be held by each

9、 party. Signed by: THE SELLER: THE BUYER:GUANGZHOU TIANXIANG IMP. & EXP. CO., LTD. AVIOE. CO., LTD. (2)根据下述条件,缮制合同SALES CONTRACTSELLERSHANGHAI FEIYUE TRADING COMPANY856 HUTAI ROAD ,SHANGHAI,CHINANO.:STEP-15BS02DATE:9TH,AUG, 2015SIGNED IN:SHANGHAIBUYERHAN WHA L&C CORPORATION 100 JULIAN SULTAN#01-20 S

10、ULTAN PLAZAP.O.BOX.1240,BARCELONA,SPAINThis contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.Shipping MarksCommodity & SpecificationPackingQuantityUnit Price & Trade TermsAmountHWCBARCELONSTEP-15BS02C/NO:1-555Baby StrollerSIT 4

11、985 SIT 3455SIT 28151 SET/CTN4 SETS/CTN2 SETS/CTN300 SETS720 SETS150 SETSCIF BARCELONAEUR 20.5/SET EUR 25.5/SETEUR 38.5/SETEUR 6,150.00EUR19,125.00EUR 5,775.00 Total:1170 SETSEUR 31,050.00Total ValueSAY EUROPEAN DOLLAR THIRTY ONE THOUSAND AND FIFTY ONLYPort of Loading & Destination FROM SHANGHAI, CH

12、INA TO BARCELONA, SPAIN BY SEA Time of Shipment & means of TransportationBY THE END OF SEPTEMBER, 2014 PARTIAL SHIPMENTS AND TRANSSHIPMENT NOT ALLOWEDInsuranceTO COVER 110% OF INVOICE VALUE AGAINST F.P.A AS PER AND SUBJECT TO THE OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981Terms of PaymentTH

13、E BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT 30 DAYS AFTER SIGHTFOR 100% OF TOTAL CONTRACT VALUETO REACH THE SELLER NOT LATER THAN AUG. 20TH ,2015.AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.The BuyerThe SellerHAN WHA L&C CORPORATION SHANGHAI FEIYUE TRADING COMPANY(signature) XXX(signature)XXX学习情境二 催证、审证及改证一、判断题1、2、3、4、5、6、7、8、9、10、二、单选题1、D 2、D 3、C 4、D 5、B 6、A 7、B 8、A 9、B

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