《国际结算》信用证练习题
根据给出的资料，完成下列要求
资料1.销售合同：
上海进出口贸易公司
SHANGHAI IMPORT&EXPORT TRADE CORPORATION.
1321ZHONGSHAN ROAD SHANGHAI,CHINA
SALES CONTRACT
TEL:021-********S/C NO TXT264 FAX:021-********DATE:May.01,2005 TO:
YIYANG TRADING CORPORATION
88MARAHALL AVE
DONCASTER VIC3108,CANADA
MARKS&NO.DESCRIPTION OF GOODS QUANTITY U/PRICE AMOUNT
YIYANG MONTREAL C/NO.1-66CHINESE GREEN TEA
ART NO.555
ART NO.666
ART NO.777
Packed in66cartons
100KGS
110KGS
120KGS
CIFMONTREAL
USD110.00
USD100.00
USD90.00
USD11000.00
USD11000.00
USD10800.00
PACKING:PACKED IN66CARTONS OF5KILOGRAMS EACH
LOADING PORT:SHANGHAI
DESTINATION:MONTREAL
PARTIAL SHIPMENT:PROHIBITED
TRANSHIPMENT:PROHIBITED
PAYMENT:L/C AT SIGHT.
INSURANCE:FOR110PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK
TIME OF SHIPMENT:LATEST DATE OF SHIPMENT050620
THE BUYER:THE SELLER:
YIYANG TRADING CORPORATION SHANGHAI IMPORT&EXPORT TRADE CORPORATION
YIYANG TONGLI
资料2.信用证
NATIONAL PARIS BANK
24MARSHALL VEDONCASTER MONTREAL,CANADA.
SEQUENCE OF TOTAL*27:1/1
FORM OF DOCCREDIT*40A:IRREVOCABLE
DOC.CREDIT NUMBER*20:XT173
DATE OF ISSUE31C:050510
DATE AND PLACE OF EXPIRY*31D:DATE050630PLACE CHINA APPLICANT*50:YIYANG TRADING CORPORATION
88MARAHALL AVE
DONCASTER VIC3108
CANADA
ISSUING BANK52A:NATIONAL PARIS BANK
24MARSHALL VEDONCASTER
MONTREAL,CANADA. BENEFICIARY*59:SHANGHAI IMPORT&EXPORT TRADE CORPORATION
1321ZHONGSHAN ROAD
SHANGHAI,CHINA
AMOUNT*32B:CURRENCY USD AMOUNT32800.00 AV AILABLE WITH/BY*41D:ANY BANK IN CHINA BY NEGOTIATION
DRAFTS AT…42C:SIGHT
DRAWEE42A:NATIONAL PARIS BANK PARTIAL SHIPMENTS43P:PROHIBITED TRANSSHIPMENT43T:PROHIBITED
LOADING ON BOARD44A:SHANGHAI
FOR TRANSPORTATION TO…44B:MONTREAL,CANADA
ATEST DATE OF SHIPMENT44C:050620
DESCRIPT OF GOODS45A:CHINESE GREEN TEA AS PER S/C NO.TXT264
CIF MONTREAL
DOCUMENTS REQUIRED46A:
+SIGNED COMMERCIAL INVOICE,2ORIGINAL
AND4COPIES.
+PACKING LIST,1ORIGINAL AND4COPIES.
+CERTIFICATE OF ORIGIN GSP CHINA FORM A,
ISSUED BY THE CHAMBER OF COMMERCE OR
OTHER AUTHORITY DULY ENTITLED FOR THIS
PURPOSE.
+FULL SET OF NEGOTIABLE INSURANCE POLICY
OR CERTIFICATE AND BLANK ENDORSED FOR110
PERCENT OF THE INVOICE VALUE COVERING ALL
RISKS
+FULL SET OF B/L(3ORIGINAL AND5COPIES)
CLEAN ON BOARD,MADE OUT TO ORDER OF
SHIPPER AND BLANK ENDORSED AND MARKED
“FREIGHT PREPAID”AND NOTIFY APPLICANT. CHARGES71B:ALL BANKING CHARGES OUTSIDE CANADA ARE
FOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION48:DOCUMENTS MUST BE PRESENTED WITHIN
15DAYS AFTER THE DATE OF SHIPMENT
BUT WITHIN THE VALIDITY OF THE CREDIT.
要求一1、销售合同：S\C N0.TXT264
2、信用证：L\C N0.XT173
3、补充资料:INVOICE NO:TX0522
请以“单证员”身份,根据合同、信用证和补充资料的有关内容独立缮制发票一份,
上海进出口贸易公司
SHANGHAI IMPORT &EXPORT TRADE CORPORATION.
1321ZHONGSHAN ROAD SHANGHAI,CHINA
COMMERCIAL INVOICE TEL:021-********INV NO:
TX0522
FAX ：021-********
DATE:JUN.01,2005S/C NO:TXT264L/C NO:XT173
TO:YIYANG TRADING CORPORATION 88MARAHALL AVE
DONCASTER VIC 3108,CANADA FROM
SHANGHAI (填装运港)
TO MONTREAL （填目的港）
TOTAL AMOUNT:THE SUM OF US DOLLARS THIRTY TWO THOUSAND EIGHT HUNDRED ONLY WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
SHANGHAI IMPORT &EXPORT TRADE CORPORATION
TONG LI
MARKS &NO.DESCRIPTIONS OF GOODS QUANTITY U/PRICE AMOUNT YIYANG MONTREAL C/NO.1-66
CHINESE GREEN TEA
ART NO.555ART NO.666ART NO.777
Packed in 66cartons
100KGS 110KGS 120KGS
CIF MONTREAL USD 110.00USD 100.00USD 90.00
USD 11000.00USD 11000.00USD 10800.00USD 32800.00
要求二1销售合同:S\C N0.TXT264
2信用证:L\C N0.XT173
3补充资料:INVOICE NO:TX0522
请以“单证员”身份,根据合同、信用证和补充资料,制作信用证项下的汇票一份。
No.TX0522
For SHANGHAI IMPORT&EXPORT TRADE CORPORATION
1321ZHONGSHAN ROAD,SHANGHAI,CHINA
BILL OF EXCHANG
Date:SHANGHAI JUN.11,2005
At sight of this SECOND BILL of EXCHANGE(first of the same tenor and date unpaid)pay to the order of PAYEE COMPANY the sum of USD DOLLAR THIRTY TWO THOUSAND EIGHT HUNDRED ONLY Drawn under NATIONAL PARIS BANK24MARSHALL VEDONCASTER MONTREAL,CANADA L/C No.XT173
TO.YIYANG TRADING CORPORATION,88MARAHALL AVE,DONCASTER VIC3018,CANADA
SHANGHAI IMPORT&EXPORT TREADE CORPORATION
TONG LI
要求三：根据以上资料回答下列问题
（1）该信用证是哪一类信用证?
IRREVOCABLE L/C
（2）该笔业务中的跟单信用证都需要提供哪些单据？
1SIGNED COMMERCIAL INVOICE,2ORIGINAL AND4COPIES.
2PACKING LIST,1ORIGINAL AND4COPIES.
3CERTIFICATE OF ORIGIN GSP CHINA FORM A,ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.
4FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE AND BLANK ENDORSED FOR110PERCENT OF THE INVOICE VALUE COVERING ALL RISKS
5FULL SET OF B/L(3ORIGINAL AND5COPIES)CLEAN ON BOARD,MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT P REPAID”AND NOTIFY APPLICANT.