外贸单证~

09操作

一、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36 分） SALES CONTRACT

THE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008 NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER: LINSA PUBLICIDAD, S.A.

VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

Commodity & Specification Quantity Price Terms Unit price Amount

CARDHOLDER DYED COW LEATHER BLACK BROWN

5000PCS 8000PCS FOB QINGDAO USD1.45/PC USD1.50/PC

USD 7250.00 USD12000.00 USD19250.00

Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.

Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA NOS.1-26 Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER.

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT. ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL：1/1

40A: FORM OF DOC.CREDIT ：IRREVOCABLE 20: DOC.CREDIT NUMBER ：103CD137273 31C: DATE OF ISSUE ：081215

40E: APPLICABLE RULES ：UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN 51D:APPLICANT BANK：BANCO SANTANDER, S.A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT ：LINSA PUBLICIDAD, S.A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD. NO. 51 JINSHUI ROAD, QINGDAO, CHINA

32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00

41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION 42C:DRAFTS AT… 30 DAYS AFTER SIGHT 42A:DRAWEE ：LINSA PUBLICIDAD, S.A. 43P:PARTIAL SHIPMTS：NOT ALLOWED

43T:TRANSSHIPMENT：NOT ALLOWED 44E:PORT OF LOADING：ANY CHINESE PORT 44F:PORT OF DISCHARGE ：VALENCIA, SPAIN 44C:LATEST DATE OF SHIPMENT：090115 45A:DESCRIPTION OF GOODS

GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO PACKING: 200PCS/CTN 46A:DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3. PACKING LIST IN 3 COPIES

4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT

5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC. 47A: ADDITIONAL CONDITIONS

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE

FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.

71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT 经审核信用证需要修改的内容如下：

二、根据已知资料指出下列单据中错误的地方。（本题共24 分） 已知资料（1）： SALES CONTRACT Contract No.: NJT090218 Date: FEB.18, 2009 Signed at: Nanjing, China

The Seller: NANJING JINLING TEXTILE CO., LTD.

Address: UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINA The Buyer: DEXICA SUPERMART S.A.

Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

Commodity and specifications Quantity Unit Price Amount GIRLS GARMENTS 10800PCS CIF BRUSSELS

EUR5.00/PC E U R 5 4 0 0 0 . 0 0

10% more or less in quantity and amount are acceptable. Packing: IN CARTON Shipping Mark: N/M Time of Shipment: Within 30 days after receipt of L/C. From NINGBO PORT CHINA to BRUSSELS, BELGIUM Transshipment and Partial Shipment: Allowed.

Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.

Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1, 2009 and to remain valid for negotiation in China until the 21 days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer. The Seller The Buyer

NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A. 钟山 ALICE 已知资料（2）：

1．装运信息：指定APL 承运，装期2009.04.19；船名PRINCESS；航次V.018 2．装箱资料：合计108 箱，装入1X20’ 集装箱。

3．商业发票号：NJT090218-09，签发日期2009 年4 月10 日。 4．信用证号：CMKK9180205 （1）一般原产地证（12 分）

1.Exporter (full name address and country ) DEXICA SUPERMART S.A. BOULEVARD PACHECO 44 B-1000 BRUSSELS, BELGIUM

2.Consignee (full name address and country ) NANJING JINLING TEXTILE CO., LTD. UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINA Certificate No. CCPIT 091810528 CERTIFICATE OF ORIGIN OF

THE PEOPLE’S REPUBLIC OF CHINA 3.Means of transport and route FROM NANJING PORT, CHINA TO BRUSSELS, BELGIUM BY AIR 4.Country/region of destination CHINA

5.For certifying authority use only 6.Marks and Numbers DEXICA S/C NJT090218

7.Number and kind of packages;

description of goods LADIES GARMENTS PACKED IN(108) TWO HUNDRED AND EIGHT CARTONS ONLY.

********************************* 8.H.S code 6204430090 9.Quantity 10080 DOZEN 10.Number and date of invoices NJT090218 APR.9,2009

11.Declaration by the exporter

The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in china and that they comply with the rules of origin of the people’s republic of china. NANJING JINLING TEXTILE CO., LTD. ZHONG SHAN NANJING APR.15, 2009

………………………………………………………. Place and date, signature and stamp of certifying authority 12.Certification

It is hereby certified that the declaration by the exporter is correct.

CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE JIN LIAN CHENG

NANJING CHINA APR.16, 2009

……………………………………………………… Place and date, signature and stamp of certifying authority （2）保险单（12分） CCPIT 出口商签证章 申请章

中国人民保险公司江苏省分公司

THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH 货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080

合同号(CONTRACT NO.) NJT090218 POLICY NO. 信用证号(L/C NO.) : CCPIT 091810528

被保险人：Insured: NANJING JINLING TEXTILE LTD.

中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费， 按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。 THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA(HEREINAFTER CALLED ―THE COMPANY‖) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE

INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON. 标 记 MARKS&NOS 包装及数量 QUANTITY 保险货物项目 DESCRIPTION OF GOODS 保险金额

AMOUNT INSURED DEXICA S/C NJT090218 10800 DOZEN

LADIES GARMENTS USD54000.00

总保险金额 TOTAL AMOUNT INSURED: US DOLLARS FIFTY FOUR THOUSANDS ONLY 保费 启运日期 装载运输工具

AS ARRANGED DATE OF COMMENCEMENT:APR 09,2009 PER CONVEYANCE: PRINCESS V.018 自 经 至

FROM: NANJING PORT CHINA VIA --- TO BRUSSELS, BELGIUM 承保险别：CONDITIONS: Covering F. P. A up to PORT OF DESTINATION.

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有 索赔，应向本公司提交保单正本（本保险单共有 3 _份正本）及有关文件。如一份正本已用于索赔， 其余正本自动失效。

IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN 3 ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID. 中国人民保险公司广州市分公司

THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH 赔款偿付地点

CLAIM PAYABLE AT Nanjing, CHINA 王天华

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