《国际结算实务》课后习题答案.pdf

《《国际结算实务》课后习题答案.pdf》由会员分享，可在线阅读，更多相关《《国际结算实务》课后习题答案.pdf（26页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、学习情境一电汇业务一、单选题l.D 2.B 3.A 4.D 5.A二、判断题1.V 2.X 3.V 4.V 5.X三、能力拓展 工作任务1境外汇款申请书APPLICATION FOR FUNDS TRANSFERS(OVERSEAS)致：日期：TO：China Citic Bank,Hangzhou Branch Date：Feb 12,2017M 电汇T/T 票汇D/D 口信汇M/T 1发电等级Priority区普通Normal 加急Urgent申报号码 BOP Reporting No.20 银行业务编号Bank Transac.Ref.No收电行/付款行Receiver/Drawn on

2、32A 汇款币种及金额Currency&Interbank Settlement AmountUSD460,950.00金额大写Amount in WordsSAY US DOLLARS FOUR HUNDRED SIXTYTHOUSAND NINE HUNDRED AND FIFTYONLY其中现汇金额Amount in FX账号 Account No./Credit Card No.购汇金额 Amount of PurchaseUSD460,950.00账号 Account No./Credit Card No.2305823507其他金额 Amount of Others账号 Accou

3、nt No./Credit Card No.5 0 a汇款人名称及地址Remitters Name&AddressHangzhou Birchwoods Leisure Products Co.,Ltd.No.212 Jingzhou Road,Xihu District,Hangzhou,China凶对公组织机构代码Unit Code对私个人身份证件号码Individual ID NO.|33920537|-|6|中国居民个人 Resident Individual中国非居民个人 Non-Resident Individual54/56a收款银行之代理行名称及地址Correspondent

4、of Beneficiary/s BankName&Address收款人开户银行在其代理行账号Bends BankA/C No.57a 收款人开户银行名称及地址Beneficiarys Bank Name&AddressStandard Chartered Bank,Washington Branch59a 收款人名称及地址Beneficiarys Name&Address收款人账号 Bene/s A/C No.HZ303395876Chamberlain Technology Co.zLtd201 E St SW,Washington D.C.,USA70 汇款附言Remittance In

5、formation只限 140 个字位 Not Exceeding 140 Characters7 1 A国内外费用承担All Banks Charges If Any Are To Be Borne By汇款人O U R冈收款人BEN共同SHA收款人常驻国家（地区）名称及代码Resident Country/Region Name&Code 美国502请选择：口预付货款Advance Payment区|货到付款Payment Against Delivery 口退款Refund 其他Others|最迟装运日期交易编码BOP Transac.Code|ioioio|相应币种及金额Currenc

6、y&AmountUSD460,950.00交易附言Transac.Remarks是否为进口核销项下付款|X 是口否合同号2019529发票号|11-H22395外汇局批件/备案表号报关单位经营单位代码报关单号3039452报关单币种及总金额USD460,950.00本次核注金额报关单号报关单币种及总金额本次核注金额银行专用栏For Bank Use Only申请人签章Applicants Signature银行签章Banks Signature购汇汇率Rate 请按照贵行背页所列条款代办以上汇款并进行申报Please Effect The Upwards Remittance,Subject

7、To TheConditions Overleaf:Hangzhou Birchwoods Leisure Product Co.zLtd申请人签名：张玉芬Name of Applicant电话：等值人民币RMB Equivalent手续费Commission电报费Cable ChargesPhone No.核准人签字Authorized Person日期Date合计Total Charges支付费用方式In Payment of theremittance口现金 by Cash口支票 by Check账户 from Account核印 Sig.Ver.经办Maker复核 checker 工作

8、任务2FM：CHINA CITIC BANK,HANGZHOU BRANCHTO：STANDARD CHARTERED BANK,WASHINGTON BRANCHDATE：170215TEST8613OUR REF NO.11TT523NO ANY CHARGES FOR USPAY USD460950,00 170215TO CHAMBERLAIN TECHNOLOGY CO.,LTD201 E ST SW,WASHINGTON D.C.USAMESSAGE AS PER S/C NO2019529ORDER HANGZHOU BIRCHWOODS LEISURE PRODUCTS CO.

9、,LTDCOVER DEBIT OUR A/C NO HZ303395876 WITH YOU 工作任务3MT103 Single Customer Credit Transfer:20/Senders ReferenceOT33938476:23B Bank Operation CodeCRED:32A/value date,currency code,amount170927 CAD72301,50:50/ordering customerNANJING FENYU IMP&EXP CO.,LTD:57/account with bankBANK OF CHINA,TORONTO BRAN

10、CH:59/beneficiary customerFERMAX ELECTRONICS CO.,LTD:70/details of paymentREMIT FOR S/C NO.SC13-FY23005:71A/details of chargesFOR US:72/Sender to Receiver InformationCOVER PLS DEBIT OUR ACCOUNT AND CREDIT YOUR A/C WITH THEMMT202 GENERAL FINANCIAL INSTITUTION TRANSFER20:Transaction Reference NumberOU

11、0935926721:Related Reference3920352OELV32A:Value Date,Currency Code,Amount170927 CAD72301z5053B:Account Used Reimbursement3059238639558A:Beneficiary InstitutionBANK OF MONTREAL学习情境二信汇和票汇业务一、单选题1.A 2.D 3.C 4.B 5.A 6.D 7.C 8.A 9.D 10.A二、判断题1.X 2,X 3.X 4.X 5.V6.X 7.V8.V9.V10.V三、能力拓展 工作任务1BILL OF EXCHAN

12、GEExchange for USD48000.00 SHANGHAI,CHINA,MAY,25m,2017At*sight of this FIRST of exchange(second of exchange Being Unpaid)pay to the order of BANK OF CHINA,SHANGHAI BRANCH_the sum of SAY:U.S.DOLLARS FORTY-EIGHT THOUSAND ONLYDrawn under TOKYO BANK,_L/C NO.0133498DATED:MAY21,2017To:(7)For and on behalf

13、 of(8)TOKYO BANK SHANGHAI HANDCRAFT IMP.&EXP.Co.LTd.工作任务2（1）空白背书（下面两种方式都可）Pay to the bearerBANK OF CHINA LTD.,SHANGHAI（2）承兑行为Pay toBANK OF CHINA LTD.,SHANGHAIACCEPTED川 L,27,2017CCOMPANYLONDON学习情境三托收业务一、单选题l .C 2B.3.B 4,C 5.C二、多选题1.7 2.V 3.J 4.V 5.V三、能力拓展【工作任务1】中 圆绘行BANK OF CHINA致：Bank of China,Shang

14、hai Branch托收委托书COLLECTION ORDER日期：Mar.02,2015兹随附下列出口托收单据/票据，请贵行根据国际商会跟单托收统一惯例（URC522）及或贵行有关票据业务处理条例予以审核并办理寄单/票索汇:托 收 行(Remitting B a n k):Bank of China,Shanghai Branch代 收 行(Collecting B a n k):名称：Fuji Bank,Tokyo Branch地址：委 托 人(Principal):Shanghai ZhuoYue Trading Co.Ltd.No.5 Lanxi Road,Shanghai,China

15、付 款 人(Draw ee):名称：FUJI DA Trading Co.,Ltd.地 址：Tokyo Fujida Building,11-2 Fujida1-Chome,Chiyodaku,Tokyo,Japan付款交单D/P()承兑交单D/A(X)无偿交单 FREE OF PAYMENT()期限/到期日：At 30 days after sight发票号码/票据编号：3987361国外费用承担人：区 付款人口委托人金额：USD30000.00国内费用承担人：口 付 款 人 底 委托人单据汇票发票提单空运单保险单装箱单411-产地证VlAIHOd检验证公司船证明份23323特别指示：1.邮

16、寄方式：日快邮 口普邮口指定快邮2.托收如遇拒付，是否须代收行作成拒绝证书(PROTEST)：团是 口 否3.货物抵港时是否代办存仓保险：口 是 口 否4.如付款人拒付费用及/或利息，是否可以放弃：是 口 否5._6.-付款指示：核销单编号：请将收汇款以原币(义)或人民币O划入我司下列账户：开户行：Bank of China,Shanghai Branch 账号：4535334-0001-007047l公司联系人姓名：吴森公司签章电话：_ _ _ _ 传真：年 月 日银行签收入：签收日期：改单/退单记录：【工作任务1】托收汇票BILL OF EXCHANGENo.3987361_Exchang

17、e for U S D 3 0 0 0 0.0 0 Shanghai,China,Mrr.2,2015At 30 days after sight of this FIRST of exchange(second of exchangeBeing Unpaid)pay to the order of Bank of China,Shanghai Branchthe sum of SAY:U.S.Dollars thirty thousands only_To:For and on behalf ofFujida Trading Co.,Ltd.Shanghai ZhuoYue Trading

18、Co.,Ltd.【工作任务2】托收指示Bank of China-ORIGINALCollection InstructionDate Mar.6,2015_Our Ref No.BX392583IWTO:Fuji Bank,Tokyo BranchDear Sirs,We send you herewith the under-mentioned item(s)/documents for collection.Drawer:Shanghai ZhuoYue Trading Co.Ltd.No.5 Lanxi Road,Shanghai,ChinaDraft No.:3987361Due D

19、ate/TenorAt 30 days after sightPlease follow instructions marked X:Date:Mar.2,2015Drawee(s):FUJIDA Trading Co.,Ltd.Tokyo Fujida Building,11-2 Fujida 1-Chome,Chiyodaku,Tokyo,JapanAmountUSD30000.00Say U.S.Dollars thirty thousands onlyGoods:001 Computer CaseFrom Shanghai To TokyoBy Par OnDocumentsDraft

20、InvoiceB/L Ins.Policy/Cert.W/MC/OPackinglist1st233232nd冈 Deliver documents against payment at sight/D payment after sight/acceptanceW Remit the proceeds by airmail/cable.W Airmail/cable advice of payment.恸 Collect charges outside us from drawer.Collect interest for delay in payment days after sight

21、a t%P.A.Airmail/cable advice of non-payment/non-acceptance with reasons.W Protest for non-payment/non-acceptance.Protest waived.冈 When accepted,please advise us giving due date.When collected,please credit our account with Please collect and remit proceeds to Bank for credit of our account with them

22、under their advice to us.Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special Instructions ForThis collection is subject to Bank of China,Shanghai Branch(12)Uniform Rules for CollectionAuthorized Signature(s)(1995 Revision)ICC Publication No.522【工作任务3】进口代收单

23、据通知书INWARD DOCUMENTS FOR COLLECTIONTo:FUJIDA Trading Co.,Ltd.Date:MarlO,2015Documents received as follows,please examine Ref:W Documents against acceptance(8)Drawee(Full name&address)FUJIDA Trading Co.,Ltd.Tokyo Fujida Building,11-2 Fujida 1-Chome,Chiyodaku,Tokyo,JapanRemitting BankBank of China,Sha

24、nghai BranchPrincipal(Full name&address)Shanghai ZhuoYue Trading Co.Ltd.No.5 Lanxi Road,Shanghai,ChinaAmountUSD30000.00Say U.S.Dollars thirty thousands onlyContract No.10FJD250TenorAt 30 days after sightInvoice No.3987361Due onMar.30,2015Doc.DraftCom.Inv.PackingListB/L N/NB/LAWBc/oIns.Pol.Insp.Cert.

25、Cert.ShippingAdvice23332W Please process for payment/acceptance or dishonor within 3 working days.冈 Our banking charges are for your account.ForFuji Bank,Tokyo Branch【工作任务4】普通承兑AcceptedMar.11,2015FUJIDA TRADING CO.,LTD.【工作任务5】MT400MT400 ADVICE OF PAYMENT20：Sending Banks TRNFJ035983421：Related Refere

26、nceBX392583IW32A：Date,Currency,Amount Collected150330 USD30000,0033A：Proceeds Remitted150330USD29990,0052A：Ordering BankFJ0359834Fuji Bankjokyo Branch58A：Beneficiary BankBKCHCNSH820Bank of China,Shanghai Branch71B：Details of ChargesCOMMUSD10,00MT412MT400 ADVICE OF PAYMENT20：Sending Banks TRNFJ035983

27、421：Related ReferenceBX392583IW32A：Date,Currency,Amount Collected150330 USD30000,00学习情境四信用证开证业务一、单选题1.B 2.C 3.D 4.A 5.C 6.B 7.A 8.C 9.D 10.D二、判断题1.X 2.V 3.X 4.X 5.V 6.X 7.V 8.V 9.V 10.X三、能力拓展【工作任务1IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO:(1)INDUSTRIAL AND COMMERCIAL BANK OF CHINA,SUZHOU BRANCH D

28、ATE:(2)JUL.26,2015 issue by airmail With brief advice by teletransmission Issue by express deliveryW Issue by teletransmission(which shall be the operativeinstrument)(4)Credit No.Date and place of expiry(3)Sept.30,2015,HongkongApplicant(Full name and address)(5)Suzhou LinYu Imp.&Exp.Corporation Ltd.

29、No.76 Xiangji Road,Suzhou,Jiangsu,ChinaBeneficiary(Full name and address)(6)LOTMK Ltd.No.16 Wang Hui Road,Kowloon Bay,Kowloon,HongKongAdvising BANK(7)Deutsche Bank,Hongkong BranchAmount(8)EUR 70000.00 Sav Euro Seventy Thousand OnlyPartial shipment(9)allowed x|not allowedTransshipment(10)allowed|x|no

30、t allowedCredit available with(14)Any bank in HongkongBy sight payment acceptance 恸 negotiation(125)deferred payemnt at_Against the documents detailed herein(16)and beneficiarys draft(s)for _%of invoice valueAt 90 dyas after sM tDrawn on Issuing Bank_(17)Loading on board/dispatch/taking in charge at

31、/from(11)Hamburg,GermanyNot later than(12)Sept.15,2015For transportation to:(13)Shanghai,ChinaFOB QCFR DCIF or other terms_(18)Documents required:(marked with X)1.(X)Signed commercial invoice in 4(19)copies indicating L/C No.and Contract No.LH0328(20)_:2.(X)Full set of clean on board Bills of Lading

32、 made out to order and blank endorsed,marked/zfreight(21)X tocollect/!prepaid showing freight amount“notifying Applicant(22)_()Airway bills/cargo receipt/copy of railway bills issued by _showing freight tocollect/prepaid showing freight amount and consigned to3.()Insurance Policy/Certificate in _ co

33、pies for%of the invoice value showing claims payable in_in currency of the draft,blank endorsed,covering4.(X)Packing List/Weight Memo in 4 copies indicating quantity,gross and weights of each package(2312)5.(X)Certificate of Quantity/Weight in 2 copies issued bv m a n u fa c tu re r(24)6.(X)Certific

34、ate of Quality in 2 copies issued by X manufacturer/!public recognizeds u r v e y o r(25)7.(X)Certificate of Origin in copies issued bv ma n u f a c t u r e r(26)8.()Beneficiarys certified copy of fax/telex dispatched to the applicant within hours after shipmentadvising L/C No.,name of vessel,date o

35、f shipment,name,quantity,weight and value of goods.Other documents,if anyA copy of the fax to the Buyer,advising the shipment details within three working days after it is effected.(27)Description of goods:(28)-(2912)Super-Spherotronic HR/2 sets EUR35000.00 FOB HamburgAdditional instructions:1.(X)Al

36、l banking charges outside the opening bank are for beneficiarys account(30)2.()Documents must be presented within days after date of issuance of the transport documents butwithin the validity of this credit.3.()Third party as shipper is not acceptable,Short Form/Blank B/L is not acceptable.4.()Both

37、quantity and credit amount%more or less are allowed.5.()All documents must be forwarded in()Other terms,if anyInstruction to the Negotiating Bank:(17)Upon receipt of documents in compliance with the terms and conditions of this credit,we will reimburse you inaccordance with your instruction.This cre

38、dit is subject to the Uniform Customs and Practice for Documentary Credit,2007 Revision,ICC PublicationNo.600.(18)【工作任务 2 SENDER:INDUTRIAL AND COMMERCIAL BANK OF CHINA,SUZHOU BRANCHRECEIVER:DEUTSCHE BANK,HONGKONG BRANCH27：SEQUENCE OF TOTAL：1/140A:FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20：DOCUMENTARY

39、CREDIT NUMBER：293LC0807031531C：DATE OF ISSUE：15080740E:APPPLICABLE RULES：THE LATEST VERSION31D:DATE AND PLACE OF EXPIRY：150930,CHINA50：APPLICANT：SUZHOU UNYU IMP.&EXP.CORPORATION LTD.NO.76 XIANGJI ROAD,SUZHOU,JIANGSU,CHINA59：BENEFICIARY：LOTMK LTD.NO.16 WANG HUI ROAD,KOWLOON BAY,KOWLOON,HONGKONG32B:CU

40、RRENCY CODE,AMOUNTEUR70000,00SAY EURO SEVENTY THOUSAND ONLY41A:AVAILABLE WITH.BY.：ANY BANK IN HONGKONG42C:DRAFTS AT.：AT 90 DAYS AFTER SIGHT42A:DRAWEE：INDUTRIAL AND COMMERCIAL BANK OF CHINA,SUZHOU BRANCH43P:PARTIAL SHIPMENTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING/AIRPORT OF DEPAR

41、TURE：HAMBURG,GERMANY44F:PORT OF DISCHARGE/AIRPORT OF DESTINATION：SHANGHAI,CHINA44C:LATEST DATE OF SHIPMENT：15091545A:DESCRIPTION OF GOODS a/OR SERVICESSUPER-SPHEROTRONIC HR/2 SETS EUR35000.00 FOB HAMBURG46A:DOCUMENTS REQUIRED+FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MARKED FLIGHT TO COLLECrAN

42、D MADE OUT TO ORDER,BLANK ENDORSED,AND NOTIFY THE BUYER.+INVOICE IN QUINTUPLICATE INDICATING CONTRACT NUMBER+PACKING LIST IN QUINTUPLICATE+CERTIFICATE OF GERMANY ORIGIN IN 1 COPY ISSUED BY THE MANUFACTURER+CERTIFICATE OF QUALITY AND QUANTITY IN DUPLICATE ISSUED BY THE MANUFACTURER.+A COPY OF THE FAX

43、 TO THE BUYER,ADVISING THE SHIPMENT DETAILS WITHIN THREEWORKING DAYS AFTER IT IS EFFECTED.71B:CHARGES：ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR THE SELLERS ACCOUNT学习情 境 五 信用证审核业务一、单选题1.B 2.D 3.C 4.B 5.A二、判断题1.X 2,V 3.X 4.X 5.V三、能力拓展【工作任务1】信用证通知书NOTIFICATION OF DOCUMENTARY CREDIT日期：May26,2

44、017TO致：SHANGHAI JINLAN TEXTILE TRADING CO.,LTD.NO.5 HUAIHAI ROAD,SHANGHAI,CHINAWHEN CORRESPONDINGPLEASE QUOTE OUR REF NO.243-WDT20130578ISSUING BANK 开证行CITIC BANK,LONDON BRANCHTRANSMITTED TO US THROUGH 转递行REF NO.L/C NO.信用证号LC-204539429DATED开证日期2017-05-25AMOUNT金额EUR26566.20EXPIRY PLACE 有效地U.K.EXPIRY

45、DATE 有效期2017-06-30TENOR期限AT 90 DAYS AFTER SIGHTCHARGE未付费用YESCHARGE BY费用承担人BENRECEIVED VIA来证方式SWIFTAVAILABLE是否生效YESTEST/SIGN印押是否相符YESCONFIRM我行是否保兑NODEAR SIR S敬启者:WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM THE A/M BANK A(N)LETTER OF CREDIT,CONTENTS OFWHICH ARE AS PER ATTACHED SHEET(S)

46、.THIS ADVICE AND THE ATTACHED SHEET(S)MUST ACCOMPANY THE RELATIVE DOCUMENTS WHEN PRESENTED FOR NEGOTIATION.兹通知贵公司，我行收自上述银行信用证一份，现随附通知。贵司交单时，请将本通知书及信用证一并提示。REMAR备注：PLEASE NOTE THAT THIS ADVICE DOES NOT CONSTITUE OUR CONFIRMATION OF THE ABOVE L/C NOR DOES IT CONVEY ANYENGAGEMENT OR OBILIGATION ON OUT

47、PART.THIS L/C CONSIST OF 2 SHEET(S),INCLUDING THE COVERING LETTER AND ATTACHMENT(S).本信用证连同面函及附件共2纸。IF YOU FIND ANY TERMS AND CONDITIONS IN THIS L/C WHICH YOU ARE UNABLE TO COMPLY WITH AND OR ANY ERROR(S).IT ISSUGGESTED THAT YOU CONTACT APPLICANT DIRECTLY FOR NECESSARY AMENDMENT(S)SO AS TO AVOID AND

48、DIFFICULTIESWHICH MAY ARISE WHEN DOCUMENTS ARE PRESENTED.如本信用证中有无法办到的条款及/或错误，请迳与开证申请人联系，进行必要的修改，以排除交单时可能发生的问题。THIS L/C IS ADVISED SUBJECT TO ICC UCP PUBLICATION NO.600本信用证之通知系遵循国际商会跟单信用证统一惯例600号出版物办理。此证如有任何问题及疑虑，请与结算业务部审证科联络。电话：YOURS FAITHFULLCHINA CONSRUCTION BANK,SHANGHAI BRANCH【工作任务2】审证意见问题条款1：信用

49、证的到期：2017年 6 月 3 0 日，容易造成受益人迟交单，合同中规定交单日在最迟装运日后15天，对受益人不利。问题条款2：信用证中的单价与金额货币错误，不是英镑而是美元。问题条款3：信用证中汇票的付款期限为“AT 90 DAYS AFTER SIGHT”，合同中规定为“AT30 DAYS AFTER SIGHTV问题条款4：信用证中关于分批装运是“ASOWED”，合同中规定的是“PROHIBITED”。问题条款5：信用证中关于转运的规定是“Al_LOWED AT HONGKONG ONLY”，合同中规定的是“ALLOWED”。问题条款6：信用证中装运港为：“CHINESE MAIN PO

50、RT”，合同中规定的是“SHANGHAI”问题条款7：信用证中交单要求对普惠制产地证书的规定为“ORIGINAL GSP FORM ACERTIFICATE OF CHINESE ORIGIN PLUS TWO COPIES CERTIFIED BY CCPIT”问题条款8：信用证中交单要求对提单的抬头规定“MADE OUT TO APPLICANT”，合同中规 定(MADE OUT TO SHIPPER v问题条款9：信用证中关于保险金额的规定为“130%INVOICE VALUE”,而合同中规定“110%INVOICE VALUEM问题条款10：信用证中关于交单期限的规定wDOCUMENT