浙江财经国际结算双语审单练习附答案

Shipment as defined by UCP 500 Artcle 46From: Port of Hong Kong

For transportation to: Puerto Armuelles,

Panama

Note later than :June 9, 1994

Transhipment □allowed □not allowed Credit available with Nominated Bank: Freely negotiable

□by payment at sight □by deferred payment at:□by acceptance of drafts at:□by negotiation

Against the documents detailed herein □and Beneficiary’s draft(s) on:

Banko Binko, Panama, Rep. of Panama

Partial shipments □allowed □not allowed Amount : Approximately USD110,000.00

Advising Bank Reference https://www.360docs.net/doc/357241540.html,n International bank and Trust Co.Hong Kong

Beneficiary

Electronic Distributors Associates 217 Des Voeux Road, Central Hong Kong

Applicant

Importadores Electronicos S.A.147 Avevida san Jose Panama, Rep. of Panama

Expiry date & place for presentation of docs

Expiry date: June 17, 1994

Place for presentation:Hong Kong Place and Date of issuing Panama, May 29, 1994Irrevocable Number 1234Documentary Credit

Name of Issuing Bank Banko Binko

Panama, Rep. Of Panama 请认真阅读本信用证!

后面单据中的红色字表示不符点。

你能否解释为什么是不符点吗!

We here by issue the Irrevocable Documentary Credit in your favour. It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision, International Chamber of Commerce Paris, France, Publication No 500) and engages us in accordance with the terms thereof. The number and the date of the Credit and the name of our bank must be quoted on all drafts required. If the Credit is available by negotiation, each presentation must be noted on the reverse side of this advice by the bank where the Credit is available.

Name and signature of the issuing bank

This documents consists of □signed page(s)

Documents to be presented within 8 days after the date of shipment but within the validity of the Credit

Signed Commercial Invoice Certificate of Origin

Full set of clean “on board” ocean bills of lading consigned to transistors

Covering:

Televisions, VCRs, Video Recorders and spare parts of Japanese origin and 10000 VHS cassettes of Chineses origin as per purchase order 1714-X, CFR Puerto

Draft to be marked “Drawn under Banko Binko, Panama Documentary credit 1234 issued on May 29, 1994”

接上页

Draft 汇票

USD122,500.00Hong Kong, June 18, 1994 At sight

Pay to the order of Electronic Distributing Associates

One Hundred Twenty-two Thousand Five Hundred US dollars For Value Received and Charge same to account of

Drawn under

To: Banko Binko LL

Panama Electronic Distributing Associates

Commercial Invoice发票

Electronic Distributing Associates

June 17, 1994 Sold to : Importadora Electronica S.A Terms: Documentary Credit Panama, Rep. Of Panama

Invoice No. 741 Contract No. 1714

Packing Description Price

1 container Televisions, VCR, Video

Recorders……. USD100,000.00

VHS cassettes …….USD 5,500.00

FOB Factory

Handling USD105,500.00

Freight USD 16,850.00

Total C&F……Panama USD122,500.00

LL

Electronic Distributing Associates

Hong Kong Consolidators Inc., as agents

Original

Certificate of Origin

产地证书

Item, number , marks, number and types of packages, description of goods:

Container

Containing Televisions, VCRs, Video Recorders and spare parts and 10000 VHS cassettes as per purchase order 1714

Transport details:Ocean

MV Altamares

Country of Origin:

JAPAN

Consignee:

Banko Binko

Panama, Rep. of Panama

No. HK 764187

Consignor:

Electronic Distributing Associates Hong Kong Consolidators, Inc.,as agent

For multimodal transport or port to port shipment

接上页The undersigned authority certifies that the goods described above originates in the country shown above.

PANAMA –HONG KONG CHAMBER OF COMMERCE Place and date of issue, name and signature of competent authority June 9, 1994, Hong Kong

LL

Pnamanian –Hong Kong Chamber of Commerce

Shipper:

Electronic Distributing Associates Hong Kong Consolidators, Inc.,as agent

Port of Loading Hong Kong

Port of discharge Puerto Armuelles Panama

Ocean Vessel:M/V Altamares Place of delivery (Applicable only when document used for MULTIMODAL transport):

提单（运输单据）

Place of receipt (Applicant only when document Used for MULTIMODAL transport):

Notify address(carrier not responsible for failure to notify:

Importadora Electronica S.A 147, Avenida San Jose Panama, Rep. Of Panama

Carrier:

LHK LINES

??? No. 7

Shipper’s reference: EDA –PA4576

Consignee:To order of

Transitarios Panama

Voyage No. 59E

For multimodal transport or port to port shipment

Signature

LL

XYZ Company as agent

Place and date of issue:Hong Kong –June 9, 1994Number of Originals

1

Freight payable at:

collect

Appropriate column to be marked by ×

Collect USD 16,800.-Destination Land Freight/transp addr .

Sea Freight

Origin TMC/LCL charge Freight and charges Movement:

Received by the Carrier from the Shipper in apparent good order and condition (unless otherwise noted Herein) the total number or quantity of Containers or other packages or units indicated in the box opposite entitled “Total No. of Containers/packages received by the Carrier” for carriage subject to all the terms

and conditions hereof (INCLUDING THE TERMS AND CONDITIONS ON THE REVERSE AND THE TERMS AND

CONDITIONS OF THE CARRIERS APPLICABLE TARRIF)

from the Place of Receipt or the Port of Loading, whichever is

applicable to the Port of Discharge or the Place of Delivery, whichever is applicable in accepting the documents the Merchant expressly accepts and agrees to all its terms and conditions whether printed, stamped or written, or otherwise

incorporated, notwithstanding the non-signing of this document by the Merchant.

Total No. of Containers/ Shippers declared packages received by value ：

the Carrier: USD 122,500

1

Container Nos. Number and type of packages, Gross weight(kg) measurement(cbm)Seal Nos, description of goods Marks and Nos.

1 container TVs, VCRs, Spare parts and Cassettes ………

ON BOARD June 9, 1994

ABOVE PARTICULARS AS DECLARED BY SHIPPERS

接上页

第8课内审单练习答案

1、信用证有效期是1994年6月17日，而汇票日期是1994年6月18日

2、信用证超支USD1500，汇票和发票金额是USD122500，而信用证的金是大约USD110000（UCP500第39条款C分条）

3、汇票的出票人是Electronic Distributing Associates, 而信用证上

的受益人是Electronic Distributors Associates。

4、汇票的收款人是Electronic Distributing Associates, 而信用证上

的受益人是Electronic Distributors Associates。

5、汇票上没有出票条件“Drawn under Banko Binko, Panama Documentary Credit 1234 issued on May 29, 1994”。

6、商业发票的买方是Importadora Electronica S.A., 而信用证上的

申请人是Importadores Electronicos S.A.（UCP500第37条款）

7、商业发票上的合同号是1714，而信用证上的是定单号是1714-X。

8、商业发票上没有信用证规定的spare parts。注意；信用证不允许分批装运

9、商业发票的商品描述与信用证上的不一致，没有提到货物产地和10000。

10、商业发票上的INCOTERMS是C&F Panama, 而信用证规定的是CFR Puerto Armuelles, Panama, INCOTERMS 1990。

11、发票上的签字与信用证上受益人的名字Electronic Distributors Associates不符。（UCP500第37条款）

12、产地证书上的托运人是Electronic Distributing Associates, Hong Kong Consolidators, Inc., as agents，而信用证上的受益人是Electronic Distributors Associates。（UCP500第31条款）

13、产地证书上的收货人是Banko Binko, Panama，不是运输单据上的收货人（Consignee: Transitarios Panama)。

14、产地证书上的产地国是日本，而信用证规定的是日本和中国。

15、产地证书上的合同号是1714，而信用证上的是定单号是1714-X。

16、提单上的发货人（shipper）是Electronic Distributing Associates, Hong Kong Consolidators, Inc., as agents，而信用证上

的受益人是Electronic Distributors Associates。（UCP500第31条款）

17、提单上的收货人是“按…指令”（consigned to order of …表明能够背书转让)，而信用证规定的是“直交式”（straight consigned to…表明不能背书转让）。

18、提单上的被通知人（Notify address)是Importadora Electronica S.A., 而信用证上的申请人是Importadores Electronicos S.A.（UCP 500第37条款）。

19、提单上的商品名称中没有Video Recorders，与信用证上的不符。

20、提单上显示“运费到付”（freight and charge collect), 而信用证规定的是“运费预付”（freight prepaid)(INCOTERMS 1990)。（UCP 500第33条款）

21、提单上的运费是USD16,800, 而发票上的运费是USD16,850。

22、提单上没有按照UCP500第23条款A分条第ⅰ款签字，签字人是代理人XYZ公司，但是未表明所代理的承运人或船长的名称

和身份。