外贸单证全套单据制作后面附答案
《外贸单证操作》(第四版)教材习题参考答案 2能力实训参考答案
参考答案
审证和改证业务处理单
合同号码：GP1699
信用证号码：BOCL20210625
任务1：审证
信用证问题条款：
1．交单地英国对我方不利；
2．受益人名称中的“GONGPIN〞错误；
3．汇票付款时间“AT 30 DAYS AFTER SIGHT〞错误，准确的应该是“AT SIGHT〞；
4．第一期装运时间“JUN. 2021〞错误，准确的应该是“JUL. 2021〞;
5．单价错误，两种货号对调；
6．贸易术语“FOB SHANGHAI〞错误，准确的应该是CFR LONDON, U.K.
7．发票要求手签，与合同不一致；
8．提单条款中“FREIGHT COLLECT〞错误，应该为运费预付；
4．第一期装运时间改为“JUL. 2021〞;
5．两种货号的单价对调；
6．贸易术语改为CFR LONDON, U.K.
7．提单条款中“FREIGHT COLLECT〞改为“FREIGHTPREPAID〞；
8.交单行指示条款中，一批寄单改为分两批寄单。
9．附加条款中，增加了“所有单据都要注明信用证号码〞的要求；
10.交单行指示条款中，一批寄单不合理，改为分两批寄单。
任务2：改证
改ቤተ መጻሕፍቲ ባይዱ建议：
1．交单地改为在中国；
2．受益人名称中的“GONGPIN〞改为“GONGPING〞；
3．汇票付款时间“AT 30 DAYS AFTER SIGHT〞改为“AT SIGHT〞；
世格系统外贸单证相关题号及答案
信用证审核结果信用证审核结果购销合同书(供)甲方：河北省石家庄市新源食品厂合同编号：XNH0908签订时间：2009年1月11日(需)乙方：无锡龙腾食品进出口股份有限公司签订地点：无锡/石家庄经供需双方友好协商，依照《中华人民共和国经济合同法》以及其他的有关规定，经友好协商一致，同意签一、需方凭供方提供的增值税发票及相应的税收（出口货物专用）缴款书在供方工厂交货后七个工作日内付款。
如果供方未将有关票证备齐，需方扣除17%税款支付给供方，等有关票证齐全后结清余款。
二、质量要求技术标准，供方对质量负责的条件和期限：质量符合国标出口优级品，如因品质问题引起的一切损失及索赔由供方承担，质量异议以本合同产品保质期为限。
（产品保质期以商标效期为准）三、交（提）货地点、方式：工厂交货。
四、交货日期：2009年2月20日前工厂交货。
五、运输方式及到达站港和费用负担：集装箱门到门交货，费用由需方承担。
六、包装标准、包装物的供应与回收：纸箱包装符合出口标准，商标由需方无偿提供。
七、验收标准、方法及提出异议期限：需方代表按出口优级品检验内在品质及外包装，同时供方提供商检放行单或商检换证凭单。
八、违约责任：违约方支付合同金额的15%违约金。
九、解决合同纠纷的方式：按《中华人民共和国经济合同法》。
供方(盖章)：河北省石家庄市新源食品厂需方(盖章)：无锡龙腾食品进出口股份有限公司单位地址：石家庄市裕华路202号单位地址：无锡市长平路128号(8)R.P .LU80518 Nhava Sheva Nos.1-up(9)200mm ×2mm ×50mm transparent normal-120 rolls200mm ×2mm ×50mmtransparent normal ribbed-10 rolls200mm ×3mm ×50mm transparent normal-20 rolls300mm ×3mm ×50mm transparent normal-30 rolls300mm ×3mm ×50mmtransparent normal ribbed -20 rolls200 rolls(10) CIF Nhava Sheva USD86.00/rollUSD98.00/rollUSD92.00/rollUSD108.00/rollUSD116.00/roll(11)USD 10320.00USD 980.00USD 1840.00USD 3240.00USD 2320.00USD 18700.00(12)DETAILS OF THE SELLER’S BANK:BANK OF CHINA,SHANGHAI BRANCH,No.4 Zhongshan road, Shanghai, P .R. CHINA SWIFT CODE:BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO.,LTD. ACCOINT No.:1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI,CHINASHANGHAI LUCKY SAFETY SCREENS CO.,LTD.张 力销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINA编号NO.: SHDS09027日期DATE: APR.03, 2009地点SIGNEDIN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.允许 With10%溢短装，由卖方决定More or less of sh ipment allowed at the sellers’ option5. 总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY .6. 包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.7. 唛头Shipping MarksAT BUYER'S OPTION.8. 装运期及运输方式 Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2009 WITHPARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED. 9. 装运港及目的地 Port of Loading & DestinationFROM: SHANGHAITO: TORONTO 10. 保险 Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WARRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P .I.C.C. DATED 1/1/1981.11. 付款方式 Terms of PaymentBY IRREVOCABLE SIGHT LETTER OF CREDIT.12. 备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)购货合同PURCHASE CONTRACT合同编号:Contract No.: OA090602 签订日期:Date：JUNE 2,2009签订地点:Signed at: SHENZHEN1. 买方:The Buyers: SHENZHEN OCDA FOOD CO., LTD.地址:Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA电话(Tel): 86-755-2626268传真(Fax): 86-755-26262692. 卖方:The Sellers:ASTAK FOOD, INC地址:Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN电话(Tel): 81-465-282828 传真(Fax): 81-465-282829经买卖双方确认根据下列条款订立本合同：The undersigned Sellers and Buyers have confirmed this contract is accordance with the terms and conditions stipulated below:Total Value (in words): SAY U.S.DOLLARS THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.8. 允许溢短________%。
外贸单证课堂练习附答案 (1)
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order
Transshipment:Allowed
Insurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT
44C: LATEST DATE OF SHIPMENT: 110710
45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER
remainingvalid for negotiation in China for further 15 days after the effected
shipment. L/C must mention this contract number. L/C advised by BANK OF
外贸单证实务上机实习习题单据及答案
销售合同SALES CONTRACT卖方SELLER:世格国际贸易有限公司DESUN TRADING CO.,LTD29TH FLOOR KINGSTAR MANSION,623JINLIN RD.,SHANGHAI CHINA编号NO.:SHDS03027日期DATE:April 3，2001地点SIGNED IN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许With 溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueUSD469806. 包装Packing CARTON PACKAGING DS2201 INSTALLED 2 SETS OF EACH , ONE SET OF EACH LOADED DS1151, DS4504,DS5120,A TOTAL OF 1639 BOXEX7. 唛头Shipping MarksCUSTOMER NOTICE BEFORE SHIPMENT8. 装运期及运输方式Time of Shipment & means of Transportation SHIPMENT PERIOD OF APRIL 2001,ALLOWING PARTIAL SHIPMENT AND TRANSSHIPMENT9. 装运港及目的地Port of Loading & DestinationSHANGHAI&TORONTO10. 保险Insurance TO BE COVERED BY THE BUYER WITH THE PICC AT 110% OF TOTAL C.I.F. INVOICE V ALUE AGAINST W.P.A. AND CLASH&BREAKAGE RISK AND WAR RISK OF THE PEOPLE’S INSURANCE COMPANY OF CHINA11. 付款方式Terms of PaymentBY IRREVOCABLE L/C AT SIGHT12. 备注RemarksCIF5% TORONTOThe Buyer The Seller(signature) (signature)购货合同PURCHASE CONTRACT合同编号:Contract No.: OA010602签订日期:Date：JUNE 2,2001签订地点:Signed at: SHENZHEN1. 买方:The Buyers: SHENZHEN OCDA FOOD CO., LTD地址:Address: 7/F, OCDA BLDG, KEYUAN RD., SHENZHEN, CHINA电话(Tel):86-755-2626268 传真(Fax):86-755-26262692. 卖方:The Sellers:ASTAK FOOD, INC地址:Address: 5-18 ISUKI-CHOHAKI, TOKYO, JAPAN电话(Tel): 81-465-282828 传真(Fax): 81-465-282829经买卖双方确认根据下列条款订立本合同：The undersigned Sellers and Buyers have confirmed this contract is accordance with the terms and conditions stipulated below:Total Value (in words):SAY US DOLLAR THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.8. 允许溢短________%。
外贸单证综合制单答案
实训7：综合制单发票:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINAMERCIAL INVOICETO：NO.：自编PROSPERITY INDUSTRIAL CO.LTD DATE： 7月5日~8月31日, 2004 342-3 FLYING BUILDING KINGDOM STREET L/C NO.：HKH123123HONGKONG S/C NO.：AWC-23-522PAYMENT TERMS：BY L/CFROM XIAMEN TO HONGKONG BY SEA___________________________________________________________________________________MARKS & NO.S DESCRIPTIONS OF GOODS QUANTITY UNIT PRICE AMOUNTP.7. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 HONGKONG 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00NO. 1-4002506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00TOTAL： 4000BOXES CIF HONGKONG USD8,440.00SAY US DOLLARS EIGHT THOUSAND FOUR HUNDRED AND FORTY ONLY.XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.STAMP & SIGNATURE箱单:XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINAPACKING LISTTO：INVOICE NO.：与发票同PROSPERITY INDUSTRIAL CO.LTD DATE：不早于发票日期342-3 FLYING BUILDING KINGDOM STREET L/C NO.：HKH123123HONGKONG S/C NO.：AWC-23-522SHIPPING MARK: P.7. PAYMENT TERMS：BY L/CHONGKONGNO. 1-400FROM XIAMEN TO HONGKONG BY SEA___________________________________________________________________________________ C/ NO. NO.S & KIND ITEM QUANTITY G/W N/W MEASOF PKGSGLASS MARBLE1-200 200CTN 1625/3D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3201-300 100CTNS1641/3D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3301-400 100CTNS 2506D 10BOXES 80KGS 75KGS 1.13×0.56×0.3M3 TOTAL： 400CTNS 4000BOXES 32000KGS 30000KGS 75.936M3TOTAL PKGS： FOUR HUNDRED CARTONS ONLYTOTAL QTY：4000BOXESTOTAL G/W：32000KGSTOTAL N/W：30000KGSTOTAL MEAS：75.936 M3ALL THE GOODS HAVE BEEN PACKED IN CARTON SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.产地证ShipperXIAMEN TAIXIANG IMP. AND EXP. CO. LTD. NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA中 国 对 外 贸 易 运 输 总 公 司Consignee or order CHINA NATIONAL FOREIGN TRADE TRANSPORTATIONCORP.TO ORDER 直运或转船提单BILL OF LOADING Notify address DIRECT OR WITH TRANSHIPMENTPROSPERITY INDUSTRIAL CO. LTD.SHIPPED on board in apparent good order and condition(unless342-3 FLYING BUILDING otherwise indicated) the goods or packages specifiedherein and toKINGDOM STREET ， HONGKONG be discharged at the mentioned port of discharge or asnear thereto as the vessel may safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value. Being particulars furnished bythe shipper, are not checked by the currier onloading.Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill oflading hereby expressly accept and agree to all printed, written or stamped provisions. Exceptions and conditions of this Bill of Lading, including those on the back hereof.Vessel Port of loading IM WITNESS whereof the number of original Bills ifLadingstated below have been signed, one of which being acplished, the other to be voidPort of discharges Final destinationContainer seal No. Number and kind of packages Gross weight(kgs.) Measurement(m 3)or marks and Nos. Description of goodsXIAMENXIAMEN SHENGLI HONGKONGP.7. HONGKONGNO. 1-400GLASS MARBLE 400 CTNS32000 75.936REGARDING TRANSHIPMENT Freight and chargesINFORMATION PLEASE CONTACT FREIGHT PREPAIDEx. rate Prepaid at freight payable at Place and date of issue 地点、日期Total prepaid Number of original Signed for or on behalf of the MasterBs/L as AgentTHREE（3）应有签名(SINOTRANS STANDARD FORM4)SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450ON BOARD DATE：一般与右同中国平安保险股份XX发票或提单号Invoice No. or B/L No. INVOICE No. GM-2012运输工具查勘代理人per conveyance S.S. SHENGLI VESSEL Survey By：起运日期AS PER B/L自Slg. onor abt.From XIAMEN至To HONGKONG保险金额 US DOLLARS NINE THOUSAND TWO HUNDRED AND EIGHTY FOUR Amount Insured (USD9284.00) ONLY保险货物项目、标记、数量及包装： 承保条件Description, Marks, Quantity & Packing of Goods ： Conditions ：GLASS MARBLE1625/3D P.7. 2000BOXES 200CTNS1641/3D HONGKONG 1000BOXES 100CTNS 2506D NO. 1-4001000BOXES 100CTNS TOTAL 4000BOXES 400CTNS签单日期Date ： 日期不迟于B/LFor and on behalf ofPING AN INSURANCE PANY OF CHINA ，LTD. authorized signature 汇票凭Drawn underHONGKONG AND SHANGHAI BANKING CORP. HONGKONG 信用证 第 号 L/C No HKH123123 日期Dated JULY,5,2004按 息 付款Payable with intere汇 票 金 额 年 月 日No:GM-2012 Exchange 日期后21天之,且在9.15之前)见票 票 之 副 本 未 付）At30 DAYS AFTER …Sight of this FIRST of Exchange (Second of exchange being unpaid) pay totheorderof BANK OF CHINA, XIAMEN BRANCH 或 其 指 定 人 付金额 The sum of US DOLLARS EIGHT THOUSAND FOUR HUNDRED AND FORTY ONLYTo HONGKONG AND SHANGHAI BANKING CORP. HONGKONGCOVERING ALL RISKS (或FPA 或WA) AND WAR RISK AS PER CIC DATED 1/1/81XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.NO. 88 YILA ROAD 13/F XIANG YE BLOOKRONG HUA BUILDING, XIAMEN, CHINASTAMP & SIGNATURE练习2 根据下列国外来证及有关信息制单。
269962外贸单证实务课后题答案
学习情境一走进外贸单证一、单项选择题1、D2、C3、B4、B5、C二、多项选择题1、ACD2、ABCD3、ABCDE4、ABCDE5、CDE三、判断题1、√2、√3、×4、×5、√四、案例分析题1、分析：银行有权拒收单据和拒绝付款。
保险单的签发日期应该早于提单日，但本案例提单的签发日期为7月15日，保险单的提单的签发日期为7月15日，保险单的签发日期为7月16日为7月16日，所以银行有权拒收单据和拒绝付款。
2、分析：银行有权拒收单据和拒绝付款。
因为信用证明确规定商业发票必须手签，而A公司显然构成了不符点，因此银行有权拒收单据和拒绝付款。
学习情境二外贸合同的缮制一、单项选择题1、C2、C3、B4、D5、A6、D7、A8、A9、B 10、D11、C 12、B 13、C二、多项选择题1、ABCD2、ABD3、BD4、ABCD5、ABCD三、判断题1、×2、√3、×4、√5、×6、√7、×8、×9、√10、×四、操作题略学习情境三信用证的开立、审核和操作一、单项选择题1、D2、D3、D4、A5、A6、B7、D8、A9、D 10、A 11、C 12、A二、多项选择题1、ABCD2、ACD3、ABCD4、AD5、ABC6、AC7、BCD三、根据合同审核下列信用证，指出其中不符点来并阐述修改意见。
信用证审核结果学习情境四发票的认知与制作一、单项选择题1、A2、D3、D4、A5、D6、A7、D二、多项选择题1、ABCD2、ABD3、ADE4、AB三、（一）根据合同及信用证相关内容，制作商业发票。
（二）根据以下所给信用证及补充资料制作商业发票。
学习情境五包装单据的认知与制作一、单项选择题1、B2、B3、C4、A5、A6、A二、多项选择题1、ACD2、ABCD3、AC三、根据以下信用证和补充资料缮制装箱单。
学习情境六国际货物运输单证的认知与填制一、单项选择题1、A2、B3、B4、B5、A6、A 2、C 3、B 4、A 5、A二、判断题1、×2、√3、×4、×5、√三、案例分析题1、空白抬头空白背书2、可以，通过背书方式转让3 、ABC IMP ＆EXP CO. LTD 4、不四、操作题学习情境七货物运输保险单据的认知与制作一、单项选择题1、D2、C3、A4、C5、C二、判断题1、√2、×3、√4、√5、×三、案例分析题1、赔偿，保险公司负责由于罢工直接导致的货物损失，对于间接的损失不负责赔偿。
外贸单证课堂练习附答案 (1)
31C: DATE OF ISSUE: 110619
40E: APPLICABLE RULES: UCP LATEST VERSION
31D: DATE AND PLCA OF EXPIRY: 110825 KUWAIT
51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.
经审核，信用证存在问题如下：
1．31D信用证到期时间错，应该是110815；
2．31D信用证到期地点错，应该是CHINA；
3．50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；
4．59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；
Transshipment:Allowed
Insurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
7. Insurance: TO BECOVEREDBY THE SELLER FOR 110%INVOICE VALUE COVERING
ALL RISK AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.
《外贸单证操作》习题参考答案 2出境货物报检单参考答案-远期LC支付方式下制作出境货物报检单
中华人民共和国出入境检验检疫出境货物报检单报检单位(加盖公章)：南京辉皇食品*编号++++报检单位登记号：3202103850 联系人：方萍：4715000报检日期：2021 年 4 月 28 日发货人〔中文〕南京辉皇食品〔外文〕NANJING HUIHUANG FOODS CO., LTD.收货人〔中文〕〔外文〕RED FLOWER TRADING CO.货物名称(中/外文) H.S.编码产地数/重量货物总值包装种类及数量罐装蘑菇CANNED MUSRHOOM PIECES & STEMS 2003101100 南京1750箱9240千克1750个纸箱运输工具名称号码船舶贸易方式一般贸易货物存放地点南京市夫子路85号云大厦3908房间合同号UY90 信用证号LC123 用途食用发货日期2021年5月7日输往国家(地区) 沙特阿拉伯许可证／审批号无启运地上海到达口岸达曼生产单位注册号无集装箱规格、数量及号码1*20，FCL合同、信用证订立的检验检疫条款或特殊要求标记及号码随附单据〔划“✓〞或补填〕INSPECTION (HEALTH) CERTIFICATE STATING GOODS ARE FIT FOR HUMAN BEING.RFTROSE BRANDRIYADHC/NO: 1-1750☑合同☑信用证☑发票☐换证凭单☑装箱单☑厂检单☑包装性能结果单☐许可/审批文件☐☐☐☐需要证单名称〔划“✓〞或补填〕*检验检疫费□品质证书□重量证书□数量证书□兽医卫生证书□健康证书☑卫生证书□动物卫生证书__正__副__正__副__正__副__正__副__正__副__正__副__正__副□植物检疫证书□熏蒸/消毒证书☑出境货物换证凭单□□□□__正__副__正__副_1_正__副总金额〔人民币元〕计费人收费人报检人郑重声明：1. 本人被授权报检。
2. 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承当货物质量责任。
外贸单证全套单据制作(后面附答案)
体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., Pudong Shanghai 200136 P.R.ChinaTel:0086-21-58334388Fax:0086-21-58334389ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo Japan Tel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULA TED BELOW：PACKING：ONE PIECE IN ONE POL YBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LA TER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE A T 30 DAYS AFTER SIGHT DRAFT TO REACH THESELLERS BEFORE DEC.1, 2008 AND V ALID FOR NEGOTIATION IN CHINA UNTIL THE15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE V ALUE AGAINST F.P.A. AS PER THE RELEV ANT OCEAN MARINE CARGO OF P. I. C. C. DA TED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYO USER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DA TE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN APPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,PUDONG SHANGHAI 200136 P.R.CHINAAMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGA V AILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN PARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TOORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGIN5.FULL SET INSURANCE POLICY OR CERTIFICATE COVERING F.P.A. FROMWAREHOUSE TO W AREHOUSE WITH CLAIMS PAYABLE AT DESTINATIONADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICA TION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATEL Y AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIRED DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA AREFOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEV ALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIED WITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK +DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICE SUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743装船日：2009.12.15 船名船次：Dingyuan V.352卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：1361845216 联系人：李莉电话：65756156 报检日期：2008.12.8报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332H.S编码：6204620099 产地证编号： 300311288净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATURE中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch进出口货物运输保险投保单Application Form for I/E marine Cargo Insurance保险公司填写：保单号：费率：核保人：中华人民共和国海关出口货物报关单预录入编号：海关编号：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATURE P A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch进出口货物运输保险投保单Application Form for I/E marine Cargo Insurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：1361845216 联系人：李莉电话：65756156报检日期（受理日期年12月中华人民共和国海关出口货物报关单预录入编号：海关编号：。
全套单据制作(含答案)
根据合同内容审核信用证，指出不符之处，并提出修改意见。
第一题：1.买卖双方签署的合同浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOL I/E CO.,LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES S/C No.: YKGG080609753 TARRAGONA ROAD Date: 09 JUNE 2008DURBAN SOUTH AFRICA Place: YONGKANG, CHINADear Sirs:Total Amount in words: SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading: NINGBO / SHANGHA IPort of discharge: DURBAN, SOUTH AFRICATime of Shipment: ON OR BEFORE 16 JULY 2008Partial: NOT ALLOWEDTransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUECOVERING ALL RISKS AND WAR RISK AS PER ICC（A）DATED 01/01/1982 Terms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THESELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENED ANDREACH CHINA ON OR BEFORE 13 JUN. 2008REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OFSHIPMENTInspection: INSPECTED BY CIQShipping Marks: AS PER SELLER’S OPTIONDocuments required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller: The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBAN ADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: NBB08-06-287DATE OF ISSUE 31C: 080612EXPIRY *31D: DATE 080716 PLACE AT DURBAN APPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICABENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD. 269 HUAYANG ROADZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00 AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTFOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICA DURBANPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP. 44C: 080716DESCRIPTION OF GOODS 45A:HAND TOOLS AS PER S/C NO. YKGG080906CIFC5 DURBAN10PCS COMBINATION SPANNER1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING SPANNER1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES+FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT COLLECTNOTIFY APPLICANT+PACKING LIST IN THREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES+ INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLE’S REPUBLIC OF CHINA+BENEFICIARY’S CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HAVE BEEN SENT TO APPLICANT IMMEDIATELYAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF USD50.00 WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORDOCUMENTARY CREDITS （2007 REVISION）ICCPUBLICATION NO 600DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDITCONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANK’S INSTRUCTION IN THESAME CURRENCY OF THE CREDITSEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,SOUTH AFRICA答：发现信用证存在如下问题：（1）40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。
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体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFOREDEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,AMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER ANDBLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGINADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OFTHE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KUTOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：联系人：李莉报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：报检单位登记号：联系人：电话：报检日期：年月日中华人民共和国海关出口货物报关单预录入编号：海关编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：联系人：李莉电话：报检日期（受理日期年12月8中华人民共和国海关出口货物报关单预录入编号：海关编号：。