出口结汇单据制作练习8877.docx

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1、出口结汇汇单据制作作练习习题1：根据下述述的L/C缮制制一份对对应的汇汇票。FROMM: OOVERRSEAAS UUNIOON BBANKK LTTD., SIINGAAPORRETO: BANNK OOF CCHINNA, JIAANGXXI BBRANNCHFormm off Dooc. Creeditt *440 AA: IIRREEVOCCABLLEDoc. Crrediit NNumbber *200: KK04/2322Datee off Isssuee 331C: 044/022/244Expiiry *31 D: DATTE 004/004/223 PPLACCE CCHIN

2、NAAppllicaant *500: KKWONNG FFOO YOUUNG CO., LLTD.34 JJALAAP SSTREEET, 500050 SINNGAPPOREEBeneeficciarry *559: JIAANGXXI FFRUIITS ANDD VEEGETTABLLES IMPP. AAND EXPP. CCO., LTTD.188 WAIIMA ROAAD, NANNCHAANG,CHINNAAmouunt *332B: Cuurreencyy USSD AAmouunt 58550.000Avaiilabble witth /by *41DD: AANY BANN

3、K BY NNEGOOTIAATIOONDrafft aat 442C: DRRAFTTS AAT SSIGHHT FOR FULLL IINVOOICEE VAALUEEDrawwee 442D: OVVERSSEASS UNNIONN BAANK LTDD.,SINGGAPOOREParttiall Shhipmmentts 443P: ALLLOWWEDTrannsshhipmmentt 43TT: NNOT ALLLOWEEDLoaddingg inn Chhargge 444A: ANYY SEEAPOORT IN CHIINAFor Traanspportt too 444B: S

4、IINGAAPORRELateest Datte oof SShipp. 44CC: 044/044/133Desccrippt. of Gooods 445A :BEANN CUURD ANDD VIINEGGARBEANN CUURD, 2000 CCTNSS, UUSD 12.75 PERR CTTN, VINEEGARR, 2200 JARRS, USDD 166.500 PEER JJAR, CIF SINNGAPPOREEGOODDS AARE AS PERR S/C NNO. KFYY10113/220033.Docuumennts reqquirred 46AA: +SIIGN

5、EED CCOMMMERCCIALL INNVOIICE, 3 FOLLD. +PAACKIING LISST, 3 FFOLDD.+FULLL SSET CLEEAN ON BOAARD OCEEAN BILLLS OF LADDINGG ISSSUEED TTO OOUR ORDDER, MAARKEED “FFREIIGHTT PRREPAAID” ANDD NOOTIFFY AAPPLLICAANT.+CERRTIFFICAATE OF ORIIGINN INN ONNE OORIGGINAAL.+INSSURAANCEE POOLICCY OOR CCERTTIFIICATTE II

6、N DDUPLLICAATE FORR 1110 PPCT OF THEE INNVOIICE VALLUE COVVERIING ALLL RIISKSS ASS PEER CCIC.Addiitioonall Coond. 477A: 1. A DDISCCREPPANCCY FFEE OF USDD 500.000 WIILL BE DEDDUCTTED FORR EAACH SETT OFF DOOCUMMENTTS BBEARRINGG DIISCRREPAANCIIES.2. TTHISS DOOCUMMENTTARYY CRREDIIT IIS SSUBJJECTT TOO IC

7、CC PPUBLLICAATIOON 5500.Pressenttatiion Perriodd 488: DDOCUUMENNTS TO BE PREESENNTEDD WIITHIIN 110 DDAYSS AFFTERR ISSSUAANCEE OFF B/L BBUT WITTHINN THHE VVALIIDITTY OOF TTHE CREEDITT.Conffirmmatiion insstruuctiionss 499: WWITHHOUTTDetaailss off Chhargges 71BB: AALL BANNKINNG CCOMMMISSSIONN ANND CCHA

8、RRGESS OUUTSIIDE SINNGAPPOREE ARRE FFOR THEE ACCCOUUNT OF THEE BEENEFFICIIARYY.Insttr tto PPaygg/Acccptty/NNegooty Bannk 778: UPOON RRECEEIPTT ANND TTAKIING UP OF DOCCUMEENTSS WEE WIILL REMMIT THEE PRROCEEED ACCCORDDINGG TOO YOOUR INSSTRUUCTIIONSS.习题2：根据下述述的L/C缮制制一份对对应的汇汇票。FROMM: VVOLKKSBAANK SCHHOR

9、NNDORRF, HAMMBURRG, GERRMANNYTO: BANNK OOF CCHINNA, HEBBEI BRAANCHHFormm off Dooc. Creeditt *440 AA: IIRREEVOCCABLLEDoc. Crrediit NNumbber *200: 002-44-15520Datee off Isssuee 311C: 20002/111/118Expiiry *311 D: DAATE 20003/001/224 PPLACCE AAT OOUR COUUNTEERAppllicaant *550: LUCCKY VICCTORRY IINTEERNA

10、ATIOONALLSTUTTTGAART STIIR. 5, D-846618, SCCHORRNDOORF,GERMMANYYBeneeficciarry *59: HEEBEII MAACHIINERRY IIMP. ANND EEXP. COORP (GRROUPP) 720 DONNGFEENG ROAADSHIJJIAZZHUAANGCHINNAAmouunt *332B: Cuurreencyy USSD AAmouunt 672200.00Avaiilabble witth /by *411D: AVAAILAABLEE WIITH US BY DEFFERRRED PAYYME

11、NNTATT 300 DAAYS SIGGHT FORR FUULL INVVOICCE VVALUUE AAGAIINSTT THHE BBENEEFICCIARRYSS DOOCUMMENTTSParttiall Shhipmmentts 443P: ALLLOWWEDTrannsshhipmmentt 43TT: AALLOOWEDDLoaddingg inn Chhargge 444A: TIIANJJINFor Traanspportt too 44BB: HHAMBBURGGLateest Datte oof SShipp. 444C: 20003/01/03Desccrippt.

12、 of Gooods 45AA: STAIINLEESS STEEEL SPAADE HEAAD，ART. NOO. SS8211/2990999, 445000PCSS, UUSD99.600 PEER PPC.，ART. NOO. FF8077/2221999, 225000PCSS, UUSD99.600 PEER PPC.，AS PPER S/CC NOO. 002HMM2366002256 DATTED NOVV. 110, 20002. CIF HAMMBURRGDocuumennts reqquirred 46AA:+SIGGNEDD COOMMEERCIIAL INVVOICC

13、E IIN TTRIPPLICCATEE.+FULLL SSET OF CLEEAN ON BOAARD OCEEAN BILLLS OF LADDINGG MAADE OUTT TOO ORRDERR OFF WIIM BBOSMMAN BV, P. O. BOOX 5540664, NL-30008, JB HAMMBURRG, MARRKEDD “FFREIIGHTT PRREPAAID” ANDD NOOTIFFY AAPPLLICAANT.+GSPP CEERTIIFICCATEE OFF ORRIGIIN FFORMM A+PACCKINNG LLISTT INN TRRIPLLI

14、CAATE.+INSSURAANCEE POOLICCY IISSUUED TO THEE APPPLIICANNT, COVVERIING RISSKS AS PERR INNSTIITUTTE CCARGGO CCLAUUSE (A) INNCLUUDINNG WWAREEHOUUSE TO WARREHOOUSEE CLLAUSSE UUP TTO FFINAAL DDESTTINAATIOON AAT SSCHOORNDDORFF, FFOR AT LEAAST 1100 PCCT OOF TTHE CIFF VAALUEE, MMARKKED PREEMIUUM PPAIDD, SS

15、HOWWINGG CLLAIMM PAAYABBLE IN GERRMANNY.Addiitioonall Coond. 447A:1，A HANNDINNG FFEE OF USDD 800.000 WIILL BE DEDDUCTTED IF DISSCREEPANNCY DOCCUMEENTSS PRRESEENTEED.2. IISSUURINNG BBANKK WIILL DISSCOUUNT ACCCEPTTANCCES ON REQQUESST, FORR A/C OOF BBENEEFICCIARRY AAT AAPPRROPRRIATTE LLIBOOR PPLUSS ONN

16、E PPCT MARRGINN.3，ALLL DDOCUUMENNTS INDDICAATINNG TTHISS L/C NNUMBBER.Pressenttatiion Perriodd 48: DOOCUMMENTTS TTO BBE PPRESSENTTED WITTHINN 211 DAAYS AFTTER THEE DAATE OF SHIIPMEENT, BUUT WWITHHIN THEE VAALIDDITYY OFF THHE CCREDDIT.Detaailss off Chhargges 71BB: AALL BANNKINNG CCHARRGESS ANND EEXPE

17、ENSEES OOUTSSIDEE THHE IISSUUINGG BAANK AREE FOOR BBENEEFICCIARRYSS ACCCOUUNT.习题3：根据下述述的L/C缮制制一份对对应的汇汇票。FROMM: RREPUUBLIIC NNATIIONAAL BBANKK OFF MIIAMII, MMIAMMI, TO: BANNK OOF CCHINNA, SUZZHOUU BRRANCCHFormm off Dooc. Creeditt *440 AA: IIRREEVOCCABLLEDoc. Crrediit NNumbber *200: NNBM-0400076678Dat

18、ee off Isssuee 311C: 04/02/08Expiiry *331 DD: DDatee 044/044/300 Pllacee CHHINAAAppllicaant *50: JAAMESS BRROWNN ANND SSONSS 221166 N W 221 SSTREEET MIAMMI FFL.3331442, U.SS.A.Beneeficciarry *59: JIIANGGSU HAOO YUUE TTRADDINGG COO 12 HHONGGQI ROAADSUZHHOU, CHHINAAAmouunt *32BB: CCurrrenccy UUSD Amoo

19、untt 8228000.000Pos. / Negg. TTol. (%) 339A: 55/5Avaiilabble witth /by *411D: ADVVISIING BANNK BYY NEEGOTTIATTIONNDrafft aat 442C: DRRAFTTS AAT SSIGHHT FOR FULLL IINVOOICEE VAALUEEDrawwee 442A: REEPUBBLICC NAATIOONALL BAANK OF MIAAMINEW YORRKParttiall Shhipmmentts 443P: NOOT AALLOOWEDDLoaddingg inn

20、Chhargge 444A: SHHANGGHAIIFor Traanspportt too 444B: MIAAMI FL.U.SS.A.Desccrippt. of Gooods 45AA:FISHHINGG BOOOTSS, CCFR MIAAMIFFL.ART. NOO. JJB7002, 26440PAAIRSS USSD 115.000 PPER PAIIRART. NOO. JJB7003, 36000PAAIRSS USSD 112.000 PPER PAIIRPACKKINGG: OONE PAIIR IINTOO ONNE PPAPEER BBAG, 122PAIIRS P

21、ERR CAARTOON.ALL DETTAILLS AARE AS PERR S/C NNO. 04JJB5558.Docuumennts reqquirred 46AA:+FULLL SSET OF CLEEAN ON BOAARD OCEEAN BILLLS OF LADDINGG MAADE OUTT TOO ORRDERR, BBLANNK EENDOORSEED, MARRKEDD “FFREIIGHTT PRREPAAID” ANDD NOOTIFFY AAPPLLICAANT.+SIGGNEDD COOMMEERCIIAL INVVOICCE IIN OONE ORIIGINN

22、AL ANDD THHREEE COOPIEES.+PACCKINNG LLISTT INN ONNE OORIGGINAAL AAND THRREE COPPIESS.+MANNUALLLY SIGGNEDD CEERTIIFICCATEE OFF ORRIGIIN IIN OONE ORIIGINNAL ANDD ONNE CCOPYY.+CERRTIFFICAATE OF QUAALITTY IISSUUED BY THEE MAANUFFACTTUREER OOR TTHE PROODUCCER IN ONEE ORRIGIINALL ANND OONE COPPY.Addiitioo

23、nall Coond. 447A:1. AA HAANDIING FEEE OFF USSD 550.000 WWILLL BEE DEEDUCCTEDD IFF DIISCRREPAANCYY DOOCUMMENTTS PPRESSENTTED.2. IINSUURANNCE TO BE EFFFECTTED BY BUYYER.3. AALL DOCCUMEENTSS MUUST BE IN ENGGLISSH. 4. ALLL DDOCUUMENNTS INDDICAATINNG TTHISS L/C NNUMBBER.Detaailss off Chhargges 71BB: AALL

24、 BANNKINNG CCHARRGESS ANND EEXPEENSEES OOUTSSIDEE THHE IISSUUINGG BAANK AREE FOOR BBENEEFICCIARRYSS ACCCOUUNT.Pressenttatiion Perriodd 48: DOOCUMMENTTS TTO BBE PPRESSENTTED WITTHINN 155 DAAYS AFTTER THEE DAATE OF SHIIPMEENT, BUUT WWITHHIN THEE VAALIDDITYY OFF THHE CCREDDIT.习题4：根据下面面给出的的条件分分别缮制制品质检检验

25、证书书、受益益人证明明和装船通通知。1、信用用证资料料:APPLLICAANT:XYZZ COMMPANNY 6-2 OHTTEMAACHII,1-CHOOME,CHIIYADDA-KKU,TTOKYYO,JAPPANBENEEFICCIARRY:AABC COMMPANNY ,NO.1288 ZHHONGGSHAAN XXILUU,NAANJIING,CHIINAMERCCHANNDISSE:1100PPCT COTTTONN MEENS SSLACCKS ,1000CAARTOONSCOUNNTRYY OFF ORRIGIIN :P.RR.CHHINAACIF VALLUE:USDD10,

26、0000.000PACKKED IN SEAAWORRTHYY CAARTOONSDOCUUMENNTS REQQUIRRED:+ NEEUTRRAL PACCKINNG LLISTT INNDICCATIING QUAANTIITY ,N.W.AAND G.W.OOF EEACHH PAACKAAGE ,TTTL QQUANNTITTY ,N.WW.ANND GG.W.,ANND PPACKKINGG COONDIITIOONS AS REQQUIRRED BY L/CC+GSPP FOORM A+INSSPECCTIOON CCERTTIFIICATTE OOF QQUALLITYY IS

27、SSUEED BBY TTHE ENTTRY EXIIT IINSPPECTTIONN ANND QQUARRANTTINEE OFF THHE PPEOPPLES RREPUUBLIIC OOF CCHINNAEVIDDENCCINGG THHAT THEE GOOODSS HAAVE BEEEN IINSPPECTTED ANDD FOOUNDD TOO BEE INN COOMPLLIANNCE WITTH TTHE CONNTRAACT.+BENNEFIICIAARYS CCERTTIFIICATTE CCERTTIFYYINGG THHAT THEEY HHAVEE SEENT ON

28、EE FUULL SETT OFF NOON-NNEGOOTIAABLEE DOOCUMMENTTS RREQUUIREED BBY LL/C TO THEE APPPLIICANNT VVIA DHLL WIITHIIN 22 DAAYS AFTTER SHIIPMEENT.+BENNEFIICIAARYS CCERTTIFIIED COPPY OOF FFAX TO THEE APPPLIICANNT (FAXX NOO.00081-3-55678869770) ADVVISIING MERRCHAANDIISE ,SHHIPMMENTT DAATE,GROOSS INVVOICCE VV

29、ALUUE,NNAMEE ANND VVOYAAGE OF VESSSELL,CAARRIIERS NNAMEE,POORT OF LOAADINNG AAND PORRT OOF DDISCCHARRGE IMMMEDIIATEELY ON THEE DAATE OF SHIIPMEENT.ADDIITIOONALL COONDIITIOONS :ALLL DDOCUUMENNTS MUSST BBE MMADEE OUUT IIN TTHE NAMME OOF TTHE APPPLICCANTT UNNLESSS OOTHEERWIISE STIIPULLATEED BBY TTHE L/

30、CC2、附加加信息:工厂出舱舱单显示示:合同号SSC6666100 PCTT COOTTOON MMENS SSLACCKS ,100 PCCS EEACHH CAARTOON ,TTLL 1000 CCARTTONSSN.W.:1KKGS/CARRTONN ,GG.W.:1.8KGGS/CCARTTON MEAAS:88CBMM货物检验验日期:20007年1月月10日日装船日期期:20007年1月月12日日承运人:SINNO TTRANNSPOORTAATIOON JJIANNGSUU COOMPAANY启运港:南京卸货港:东京运输船名名及航次次:ALLL SSAFEE V.766689发票

31、号码码:ABBC88866发票日期期:20007年1月月3号唛头:XYZ SLAACKSSTOKYYO1-1000普惠制产产地证上上出口商商的签发发日期:20007年1月月3日受益人证证明的日日期:220077年1月月12 日受益人单单据的签签发人为为王凡3、受益益人证明明格式如如下受益人证证明 : AABC COOMPAANY NO.1288 ZHHONGGSHAAN XXILUU NAANJIINGCERTTIFIICATTE DATTE: INVVOICCE NNO.:TO:. AAuthhoriizedd Siignaaturre传真(装装船通知知) : ABBC COOMPAANY

32、NOO.1228 ZZHONNGSHHAN XILLU NNANJJINGGFAX DATTE: INVVOICCE NNO.:TO:FAX NO.: AABC COMMPANNY,NNANJJINGG. Auuthoorizzed Siggnatturee习题5：根据下面面给出的的资料填填制报验验单和报报关单。1、销售售合同书书SHANNGHAAI TTIANNYE TOOOLS MANNUFAACTUURESS COO.,LLTD.GANXXIANNGTOOWN,JINNSHAANG DISSTRIICT,SHAANGHHAI,CHIINATEL:00886-221-66575561111

33、FAX:00886-221-66575561112 P/II NOO.:22005502228 SS/CNNO.:2000511166 DATTE:MMAR.15,20005SALEES CCONTTRACCTTO:PPT.HHYCOO LAANGGGENGG 3310 VTRRA SSEMAARANNGINNDONNESIIADearr SiirsWe hhereeby connfirrm hhaviing solld tto yyou thee foolloowinng ggoodds oon ttermms aand conndittionns aas sspeccifiied bell

34、ow:SHIPPPINNG DESSCRIIPTIION QQTY UUNITT PRRICEE AMMOUNNT MARRK OF GOOODS ( PCSS) (USDD) (UUSD) N/MM TOOOLSS CCPT SEMMARAANG Douublee Oppen Endd Sppannner 8x110MMM (MMTM) 660000 0.50 3300000.000 110x112MMM (MMTM) 880000 0.40 3320000.000TOTAAL: 1140000 620000.001) Prodduceed FFiniisheed TTimee :MMAR.

35、20,200052) Termms oof PPaymmentt :330% T/TT inn addvannce ,thhe ootheer 770% T/TT beeforre sshippmennt3) AIRPPORTT OFF DEEPARRTURRE :SHAANGHHAI ,CHHINAA4) AIRPPORTT OFF DEESTIINATTIONN :SEEMARRANGGINDDONEESIAA5) LATEEST DATTE OOF SSHIPPMENNT :MAYY 100,20005OUR BANNK:IINFOORMAATIOON IIS AAS FFOLLLOWS

36、SBENEEFICCIARRY:SSHANNGHAAI TTIANNYE TOOOLS MANNUFAACTUURE CO.,LTTD.BENEEFICCIARRY AADDRRESSS:NOO.31188 ,JIINGZZHANNG RROADD,GANNXIAANGTTOWNN, JIINSHHAN DISSTRIICT ,SHHANGGHAII,CHIINABANKK NAAME :BAANK OF CHIINASSHANNGHAAI BBRANNCH JINN SHHAN SUBB BRRANCCHACCOOUNTT NOO.:RRMB88045568661BANKK ADDDREES

37、S :NOO.988,WEEILIING ROAAD ,SHIIHUAA ,JJINSSHANN DIISTRRICTT SHHANGGHAIICHIINATHE BUYYER TTHE SELLLERRPT.HHYCOO LAANGGGENGGSHAANGHHAI TIAANYEE TOOOLSS MAANUFFACTTUREES CCO.,LTDD. PIFFER HUA ZHAANG2、补充充资料1)INNVOIICE NO:TY00682)PAACKIING GG.WW. N.W. MEEAS Dooublle OOpenn Ennd SSpannnerr 8XX10MMM (MTMM

38、) 2KKGS/CTNN 1.8KGGS/CCTN 0.02CCBM/CTNN Paackeed iin 11 caartoon oof 1100 pcss eaach 100X122MM (MTTM) 22.5KKGS/CTNN 22.2KKGS/CTNN 00.011CBMM/CTTN Paackeed iin 11 caartoon oof 1100 pcss eaach Paackeed iin OONE 20 COONTAAINEER3)H.S. CODDE :82004.1114)CEERTIIFICCATEE NOO:5000511126665)FRREIGGHT:USDD 24

39、400.006)AIIR WWAYBBILLL NOO:B0050558866617)AIIR WWAYBBILLL DAATE.:MAAY 001,2200558)报检检单位登登记号:13667766884419)报检检单编号号:T00066688445110)生生产单位位注册号号:SHH18666744211)申申请单位位注册号号:YTT681114662212)发发货人账账号:0045668613)外外币账号号:MTT568843221322114)海海关编号号:833288866445715)境境内货源源地:上上海16)生生产厂家家:上海海田野工工具制造造有限公公司(331055226

40、64411)17)代代理报关关公司:上海田田野报关关公司(3122266688774) 地地址:上上海金山山路1000号 电话话:65575667866 报报关员:章明18)随随附单据据:出口口货物通通关单(5466178862556)习题6：根据下述述L/CC完成后后面的思思考题和和制单要要求。BASIIC HHEADDER OF 01 BKCCHCNNBJAA5XXX 98828 70777833APPLL . HEAADERR O 7000 7991900007731 NOSSCCAATTAAXXXX 3777 99314472 0300801107118 NN + BBANKK OFF

41、 NOOVA SCOOTIAA , TORRONTTO. CANNADAA(BANNK NNO :801151220) + TTOROONTOO, ONNTARRIO, CAANADDA: MTT: 7700 - ISSSUEE OFF A DOCCUMEENTAARY CREEDITT -SEQUUENCCE OOF TTOTAAL :277: 11/1FORMM OFF DOOCUMMENTTARYY CRREDIIT :400A: IRRREVOOCABBLE TRAANSFFERAABLEEDOCUUMENNTARRY CCREDDIT NUMMBERR :20: CMM01880/66791