单证复习(答案)2015.doc

浙江海洋学院萧山科技学院 《国际商务单证教程》复习题(答案) 一　根据合同审核信用证： 一、审证题（请根据合同审核信用证） 1．合同： 上海大华外贸有限公司 SHANGHAI DAIHUA FOREIGN TRADE CO., LTD. No. 941 Jiaozhou Road Shanghai China 销售确认书 SALES CONFIRMATION To: JAMES BROWN INC No.: SJ2012-JB02 304-310 FINCH STREET Date: 20 MAR. 2012 TORONTO CANADA The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: Art. No. Name of commodity and specifications Quantity Unit Price Amount CIF TORONTO VALVE SEAT INSERT TR5234 3000PCS USD5.00/PC USD15000.00 TOTAL AMOUNT: U. S. DOLLARS FIFTEEN THOUSAND ONLY. Time of shipment: On or before 15 JUN 2012 Shipping Marks: JAMES / SJ2012-JB02 / TORONTO / NO. 1-60 Loading port and destination: From SHANGHAI to TORONTO Packing: 50 PCS PER WOODEN CASE TOTAL 60 WOODEN CASES. Insurance: To be effected by the Sellers at 110 percent of the invoice value covering all risks as per ICC dated 01/01/2009. Terms of payment: By 100 percent value irrevocable letter of credit available by sight draft with trans- shipment and partial shipments allowed, to reach the Sellers before 30 APR., 2012 mentioning relative S/C number remaining valid for negotiation in China until the 15th days after the shipment validity. The Buyer: The Seller: JAMES BROWN INC. Shanghai Daihua Foreign Trade Co., Ltd. James Brown 王鸿 Signature 签署 Please return one copy for our file 2．国外开来的有错误的信用证： FROM: THE ROYAL BANK OF CANADA, TORONTO TO: BANK OF CHINA, SHANGHAI BRANCH 27: Sequence of Total 1/1 40A: Form of Documentary Credit IRREVOCABLE 20: Documentary Credit Number RBC-T-12420 31C: Date of Issue 120429 31D: Date and Place of Expiry 120630 IN CANADA 50: Applicant JAMES BROWN INC 304-310 FINCH STREET TORONTO, CANADA 59: Beneficiary SHANGHAI DAIHUA FOREIGN TRADE CORP. NO. 941 JIAOZHOU ROAD SHANGHAI