信用证项下汇票的缮制练习

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制作汇票含答案

制作汇票含答案(共2页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--制作汇票操作（一）请根据以下信用证中的相关内容缮制汇票：APPLICANTS HEADER 0 700 1312 030703 SHBKCOPTNXXX 4876 4674316*THE HONG KONG AND SHANGHAI BANKING CORP. LTD.*HONG KONGTO: BANK OF CHINA, SHANGHAI BRANCH……DOC. CREDIT NUMBER *20: 6764/05/12345BDATE OF ISSUE 31C: 120216EXPIRY *31D: DATE 120531 PLACE CHINAAPPLICANT *50: THOMAS INTERNATIONL COMPANY LIMITED1/F WINFUL CENTRE, SHING YIN STREETKOWLOON, HONG KONGBENIFICIARY *59: FENGYUAN LIGHT INDUSTRIAL PRODUCTS IMP. AND EXP. CORP.P. O. BOX 789, SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNTAVAILABLE WITH/BY *41D ANY BANK FOR NEGOTIATIONDRAFT AT 42C DFAFTS AT SIGHT FOR INVOICE VALUEDRAWEE 42A DRAWN ON US……PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: CHINA PORTFOR TRANSPORTATION TO 44B: ANTWERPLATEST DATE OF SHIPMENT 44C: 120515DESCRIPIT OF GOODS 45A: APPLICANT’S ITEM NO. HW-045 WOODEN HANGER, 66000PCS, THEPACKING IS 100PCS PER STRONG EXPORT CARTON OF CUFT @ PERCARTON CIF ANTWERP INCLUDING 3 PCT COMMISSION AS PER SALESCONFIRMATION NO. 484LFVS15783SHIPPING MARKS: GH -1904-001（IN A DIAMOND）C/NO:其他资料：Port of Loading: Shanghai Port of Transshipment: Hong Kong.: TONGMEI V. 155/FARROR Date of B/L: MAY 2, 2012B/L No.: KEY48609 M:.: CTN .: CTNInvoice No.: 2012C8K4897凭Drawn under THE HONG KONG ANDSHANGHAI BANKING CORP. LTD., HONG KONG信用证或购买证第号日期L/C or A/P No. 6764/05/12345B Dated 120216按息付款Payable with interest @ % per annum号码汇票金额中国，上海年月日No. 2012C8K4897 Exchange for SHANGHAI, China MAY 2，2012见票日后（本票之副本未付）付At ****** sight of this FIRST of Exchange （Second of exchange being unpaid）pay to the order of BANK OF CHINA, SHANGHAI BRANCH 或其指定人金额the sum of SAY . DOLLARS TEN THOUSAND TWO HUNDRED AND FORTY THREE AND CENTS TWENTY ONLY此致To： THE HONG KONG AND SHANGHAI BANKING CORP. LTD., HONG KONGFENGYUAN LIGHT INDUSTRIAL PRODUCTS IMP. AND EXP. CORP.P. O. BOX 789, SHANGHAI, CHINA朱晓雨。

国际商务单证员单证基础理论与知识(汇票的缮制)模拟试卷1(题后

国际商务单证员单证基础理论与知识（汇票的缮制）模拟试卷1(题后含答案及解析)题型有：1. 2. 多项选择题 3. 判断题 4. 简答题1．关于汇票的出票人，下列表述正确的是( )。

A．出票人一般都位于汇票的左下角B．出票人通常为信用证申请人C．出票人通常为信用证议付行D．出票人一般位于汇票右下角，通常为出口人或信用证的受益人，应具企业全称和负责人的签字盖章正确答案：D解析：A项汇票的出票人一般位于汇票右下角；BC两项汇票的出票人通常为出口人或信用证的受益人。

知识模块：汇票的缮制2．一张汇票规定见票后60天付款，而持票人于2011年9月28日提示承兑，则付款到期日为( )。

A．2011年11月26日B．2011年11月27日C．2011年11月28日D．2011年11月29日正确答案：B解析：提示承兑是指远期汇票的持票人向付款人出示汇票，要求付款人承诺到期付款的行为。

见票日为提示承兑日，即2011年9月28日，按照计算汇票到期日方法，见票后60天付款的汇票付款到期日为2011年11月27日。

知识模块：汇票的缮制3．汇票的抬头有三种填写方式，根据我国票据法规定，签发( )的汇票无效。

A．限制性抬头B．指示性抬头C．持票人或来人抬头D．记名抬头正确答案：C解析：《中华人民共和国票据法》规定，汇票必须记载收款人名称，未记载收款人名称的汇票无效。

这种规定表明我国不允许签发持票人或来人抬头汇票。

知识模块：汇票的缮制4．如果信用证显示Available with any bank，在缮制汇票时，收款人栏目( )。

A．只能填写ANY BANKB．可以由受益人指定C．只能由开证行指定D．可以由进口商指定正确答案：B解析：如果信用证显示Available with any bank，则表示可自由议付，议付信用证是非限制性信用证，不指定具体由哪一家银行议付，受益人当地的任何银行都可以办理议付。

因而汇票的收款人栏目可以由受益人指定。

实训项目 10 缮制汇票

分析： A 公司的出票行为欠缺票据行为成立的实质要件，但由于该出票行为的形式
要件完备，因此，该汇票是合格票据。出票行为在实质上无效，并不影响其他票据行为的效力， C 公司善意持有该
票据，应予以依法保护。甲银行的承兑行为虽然欠缺票据行为成立的实质要件，但由于该承兑行为的形式要件完备，甲银行应对善意第三方 C 公司承担付款责任，并不得以资金关系变化为由拒绝承担票据责任。甲银行在兑付该汇票后，可以根据自己承担了票据责任的事实向 A 公司主张给付，也可因受欺诈而遭受损失向 A、 B 公司要求赔偿。需要说明的是，这些请求并非票据权利，而是基于该票据关系的基础关系和民法上的侵权责任而享有的请求权。甲银行在做出承兑行为前，应认真了解承兑申请人的经营管理状况与贸易背景真实性情况，并加强保证金账户的管理。
Pay to the order of BANK OF CHINA, HAINAN BRANCH
the sum of U.S DOLLARS TWENTY TWO THOUSAND ONLY.
Value received for __5000PCS __ of HALOGEN FITTING W500
(quantity)
( name of commodity)
HAINAN MEIDA FOREIGN TRADE
IMP AND EXP CORP.
张力
BILL OF EXCHANGE
凭
不可撤销信用证
Drawn Under CITI BANK NEW YORK USA Irrevocable L/C No. BMK36945
实训项目 10 缮制汇票（信用证项下、托收项下）
一、项目案例导入 A 公司欠 C 公司 500 万元货款， B 公司为该笔债务的保证人。债务到期前， A 公司和 B 公司合谋，伪造了一份商品购销协议。 A 公司向甲银行申请开立以 B 公司为收款人的汇票，金额 500 万元，并申请承兑。银行审查 A 公司账户后，发现该账户资金充足，遂对该汇票进行了承兑。 B 公司在 A 公司、 C 公司债务到期前将该汇票背书转让给 C 公司。 C 公司随即向银行提示付款。银行此时发现 A 公司经营不力账户资金已严重不足，遂拒绝兑付汇票。 C 公司提起诉讼，要求银行兑付该汇票。

国际商务单证员《国际商务单证缮制与操作》模拟试题及详解(一)

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

2007年国际商务单证员《缮制与操作》真题-中大网校

2007年国际商务单证员《缮制与操作》真题总分：100分及格：60分考试时间：120分一、根据合同审核信用证(本题20分)(1)根据以下资料，回答问题。

二、请写出在CIF合同履行中，出口人涉及的部分单据的出单机构(本题10分)(1)<TABLE border=0 cellSpacing=1 cellPadding=0 bgColor=#000000><TBODY><TR><TD bgColor=#ffffff vAlign=center width=181 align=middle>合同履行阶段</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>单据的名称</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle>出单机构</TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>海运货物委托书</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top rowSpan=2 width=181 align=middle>1．办理运输</TD> <TD bgColor=#ffffff vAlign=top width=182 align=middle>海运出口托运书</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=182 align=middle>海运提单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>投保单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle>2．办理保险</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>保险单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>出境货物报检单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle>3．办理商检</TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>商检证书/通关单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=181 align=middle></TD><TD bgColor=#ffffff vAlign=top width=182 align=middle>出口报关单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top rowSpan=2 width=181 align=middle>4．办理报关</TD> <TD bgColor=#ffffff vAlign=top width=182 align=middle>商业发票</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR><TR><TD bgColor=#ffffff vAlign=top width=182 align=middle>装箱单</TD><TD bgColor=#ffffff vAlign=top width=165 align=middle></TD></TR></TBODY></TABLE>三、根据已知资料改正下列单据中错误的地方(本题30分)(1)根据以下资料，回答{TSE}题。

国际商务单证员《国际商务单证缮制与操作》模拟试题和详解(一)

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

国际商务单证缮制与操作试卷三及答案

《国际商务单证缮制与操作》试卷三题目要求：根据下列信用证信息缮制汇票（40分）和产地证（60分）注：货物被装在＂皇后轮＂V.918K船上，船方确认的最后装船期为2004.2.26，提单号为DR-0459。

商品用1000只纸箱等量包装，每只纸箱毛重GW:14KGS, ,MEAS: 200×210×220CM/CTN。

发票号ZJT040218，发票日期为：FEB 3,2004。

H.S CODE:80255938.APPLICATION HEADER: THE TORONTO DOMINION BANK,THE MONTEREAL FORM OF DOCUMENTARY CREDIT: IRREVOCABLE , NO.188818DATE OF ISSUED: 040130EXPIRY DATE AND PLACE: 040316 IN CHINAAPPLICANT: BIMA SPA CORPORATION.,NO.93 BANGKOK STREET, MONTEREAL, CANADABENEFICIARY:ZHEJIANG TEXTILES IMPORT AND EXPORT CORP. NO.165 ZHONG HE ROAD,HANGZHOU,CHINAAMOUNT: CURRENCY USD AMOUNT 14280.00A V AILABLE WITH: ANY BANKBY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON US DESCRIPTION OF GOODS:GARMENT MATERIALS AS PER S/C NO.198393 14,000KGSLATEST SHIPMENT DATE: MAR.06/2004USD1.02/KG FOB SHANGHAI CHINADOCUMENTS REQUIRED:-SINGED COMMERCIAL INVOICE IN 3 COPIES. CONTAIN S/C NO. AND L/C NO. -PACKING LIST IN 3 COPIES SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH PACKAGE-ORIGINAL CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE-FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT SHOWING CREDIT NO.CONSIGNED TO ORDER OF THE TORONTO DOMINION BANK NOTIFY FABTRENDS INTERNATIONAL INC.-BENEFCIARY’S CERTRIFICATE STATING THAT：1.TERMS AND CONDITIONS ON THE PURCHASE ORDER HA VE BEEN MET, INCLUDE QUANTITIES SHIPPED BY BOAT PER DSN/COLOUR .2. GOODS ARE FIRST QUALITY FABRIC PACKED IN WATERPROOF EXPORT CARTONS.3. GOODS ASSORTMENT FOR EACH PURCHASE ORDER AND DESIGN IS AS PER APPLICANT’S ORDER.PARTIAL SHIPMENTS: PERMITTEDTRANSSHIPMENTS: PERMITTEDSHIPMENT FROM: SHANGHAI, CHINATO: MONTEREAL, QUEBEC, CANADAPRESENTATION PEERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER SHIPMENT, BUT WITHIN V ALIDITY OF THE LETTER OF CREDIT. SPECIAL INSTRUCTIONS:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20” CY TO CY CONTAINER AND B/L SHOWING THE SAME.UPON RECEIPT THE DOCUMENTS COMPLIANCE WITH THE TERMS AND CONDITIONSWITH THE L/C, WE WILL REIMBURSE YOU AS PER YOUR INSTRUCTIONS. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.一、制作汇票（总分为40分，每空为4分）汇票DRAWN UNDER ………………………………………..…………………..L/C NO…………………………… DATED………………….PAYABLE WITH INSTERST @....……...% PER ANMUM NO:…………EXCHANGE FOR………………HANGZHOU , CHINA…………..……AT……..…………………SIGHT OF HIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA, HANGZHOU BRANCHTHE SUM OFTO………………………………………..………………………………………..二、制作产地证（总分为60分，其中每空为5分）第三套答案1.汇票THE TORONTO DOMINION BANK,THE MONTEREAL;L/C NO. 188818 ，JAN 30，2004 ，ZJT040218,USD14280 ，FEB 28，2004 ，***，U.S DOLLARS FOURTEEN THOUSAND TWO HUNDRED AND EIGHTY ONL Y ，THE TORONTO DOMINION BANK , THE MONTEREAL;ZHEJIANG TEXTILES IMPORT AND EXPORT CORP.STAMP&SIGANITURE。

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一、下面是一份信用证的有关资料，请认真阅读信用证并根据信用证的要求缮制有关结汇单据。

ISSUE OF A DOCUMENTARY CREDIT
ISSUING BANK ：ASAHI BANK LTD., TOKYO
CREDIT NUMBER：0011LC123756
DATE OF ISSUE：20030405
EXPIRY：DA TE 20030615 PLACE：CHINA
APPLICANT：ABC CORPORATION, OSAKA, JAPAN
BENEFICIARY：GUANGDONG TEXITILE IMP. AND EXP. WOOLEN KNITWEARS COMPANY LTD.
168 XIAOBEI ROAD, GUANGHZOU 510045, CHINA AMOUT：USD48,400.00
A V AILABLE WITH/BY：ASAHI BANK LTD., NEW YORK BRANCH BY NEGOTIATION
DRAFTS A T----：DARFTS A T SIGHT FOR FULL INVOICE V ALUE
DRAWEE：ASAHI BANK LTD., TOKYO
LOADING IN CHARGE：GUANGZHOU PORT
FOR TRANSPORT TO ：OSAKA, JAPAN
LATEST DA TE OF SHIPMENT：20030531
DESCRIPT. OF GOODS：LADIES GARMENTS AS PER S/C NO.123 PACKING: 10PCS/CTN ART NO. QUANTITY UNIT PRICE
STYLE NO.ROCOCO 4,000PCS USD5.1/PC
STYLE NO.FLORES 3,500PCS USD8.0/PC
PRICE TERM : CIF OSAKA
DOCUMENTS REQUIRED：*3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED
AND MARKED “FREIGHT PREPAID” NOTIFY APPLICANT (WITH FULL
NAME AND ADDRESS).
*ORIGIANL SIGNED COMMERICAL INVOICE IN 5 FOLD.
*INSURANCE POLICY OR CETIFICA TE IN 2 FOLD. ENDORSED IN
BLANK, FOR 110PCT OF THE INVOICE V ALUE COVERING THE
INSTITUET CARGO CLAUSES(A), THE INSURANCE WAR CLAUSES,
INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY
OF THE DRAFTS.
*CERTIFICATE OF ORIGIN GSP FORM A IN 1 ORIGINAL AND 1 COPY.
*PACKING LIST IN 5 FOLD.
ADDITIONAL COND.：1. T/T REIMBURSEMENT IS PROHIBITED.
2. THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.
3. SHIPPING MARKS: ITOCHU/OSAKA/NO.1-750
补充资料：
根据信用证要求填写下列汇票。

BILL OF EXCHANGE
凭
Drawn under
信用证第号
L/C No.
日期年月日
Dated
按息付款
Payable with interest @ % per annum
号码汇票金额中国. 广州年月日
No.Exchange for, Guangzhou
见票日后（本汇票之副本未付）付
At sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of或其指定人金额
The sum of
此致
To
AUTHORIED SIGNA TURE。