问题 问答题


一、已知资料
1.销售合同书:
QINGDAO CLOTHING IMPORT & EXPORT CORPORATION
29, PINGAN ROAD QINGDAO, CHINA
TeL: 0086-532-84273456 S/C No. : PS09061517
Fax: 0086-532-84273457 Date: June 15, 2009
E-mail: JSC@163.com P/I No. : PF09051806

SALES CoNTRACT

TO:
ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA, SRILANKA
Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified bellows:
MARKS & N0.DESCRIPTIONS 0F GOODSQUANTITYUNIT PRICEAMOUNT

ABC

CORAKANA

C/NO. 1-UP

COTT0N LADIES SKIRTS

STYLE NO. A101

STYLE N0. A102

200 DOZS

400 DOZS

CFR CORAKANA

USD 60.00/DOZ

USD 84.00/DOZ

USD 12000.00

USD 33600.00

TOTAL

600 DOZS

USD 45600.00


GOODS AS PER PROFORMA INVOICE NO. PF09051806 DATED MAY 18, 2009
LOADING PORT: QINGDAO
DESTINATION: CORAKANA
PARTIAL SHIPMENT: ALLOWED
TRANSSHIPMENT: NOT ALLOWED
PAYMENT: L/C AT SIGHT
THE BUYER: THE SELLER:
ABC TRADING COMPANY QINGDAO CLOTHING IMPORT & EXPORT CORPORATION
GEORGE BUSH 张三
2.信用证通知书:


3.信用证:

DOCUMENTARY CREDIT

SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC. CREDIT *40A: IRREVOCABLE
DOC. CREKIT NUMBER *20: PL09070168
DATE OF ISSUE 31C: 090701
DATE AND PLACE OF EXPIRY *31D: DATE 090915 PLACE CHINA
APPLICANT *50: ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA, SRILANKA
ISSUING BANK 52A: COLOMBO CENTRAL BANK OF SRILANKA
23, SPERD ROAD CORAKANA, SRILANKA
BENEFICIARY *59: QINCDAO CLOTHINGIMPORT & EXPORT COR-
PORATION29, PINGAN ROAD QINGDAO CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 45600.00
AVAIIABLE WITH/BY *41D: BANK OF CHINA
BY NECOTLATION
DRAFrS AT 42C: AT SIGHT
DRAWEE 42A: COLOMB0 CENTRAL BANK OF SRILANKA
23, SPERD ROAD CORAKANA, SRILANKA
PARTIAL SHIPMENTS 43P: ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
LOADING ON BOARD 44A: QINGDAO
FOR TRANSPORTATION NO. 44B: CORAKANA, SRILANKA
LATEST DATE OF SHIPMENT 44C: 90820
DESCRIPT OF GOODS 45A: COTTON LADIES SKIRTSAS PER PROFORMA
INVOICE NO. PF09051806 DATED MAY 18,
2009200 DOZS OF COTTON IJADIES SKIRTS.
STYLE NO. A101
EACH FOR 60 USD-TOTAL USD 12000.0D400
DOZS OF COTTON LADIES SKIRTS. STYLE
NO. A102
EACH FOR 84 USD-TOTAL USD33600.00
CFR CORAKANA
DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE, 1 ORIGI-
NAL AND 3 COPIES.
+PACKINC LIST. 1 ORIGINAL AND 3 COPIES.
+CERTFICATE OF ORIGIN. ISSUED BY THE
ENTER-EXIT INSPETION ANDQUARANTINE
OF THE PEOPLE’ SREPUBUC OF CHJNA.
+CERTIFYINC GOODS ARE IN STRICT AC-
CORDANCE WITH THE SAMPLES.
+FULL SET OF B/L (3 ORICINALS AND 3
COPIES) CLEAN ON BOARD ISSUED TOTHE
ORDER OF THE ARRLICANT. MARKED
"FREIGHT PREPAID" .
+OUALITY CERTIFICATE ISSUED BYTHE
BENEFICIARY OF THE L/C
CHARGES 71B: ALL BANKING CHARGES OUT SIDE SRILAN-
KA AREFOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14
DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VAUDITY OF THE CREDIT.
4.补充资料:
(1)INVOICE NO. : PE109070826
f21PACKING G. W. N. W. MEAS.
LADIES SKIRTS, STYLE NO. A101 (kgs) (kgs) (m3)
Packed in 1 carton of 1 DOZ each 3.5/CTN 3.0/CTN 0.04/CTN
LADIES SKIRTS. STYLE NO. A102
Packed in 1 canon of 1 DOZ each 3.5/CTN 3.0/CTN 0.04/CTN
Packed in ONE 20’ FCL
(3)H. S. CODE: 8109.2900
(4)注册号:QD8965461
(5)CERTIFICATE NO. : 5928271032
(6)FREIGHT FEE: USD 1750.00
(7)REFERENCE NO. : 9302847290
(8)B/L NO. : TMC09071621
(9)B/L DATE: JULY 16, 2009
(10)VESSEL: TMCSSEL V. 890
(11)集装箱号:TMCU982171
(12)报检单位登记号:3876746295
(13)报检单编号:QD3436323456346
(14)生产单位注册号:8792393789
(15)青岛服装进出口公司海关注册号:2938488220
(16)货运公司编号:ZWY0607091
(17)人民币账号:RMB09112988
(18)外币账号:WB299910012
(19)海关编号:2819388211
(20)境内货源地:青岛
(21)生产厂家:青岛服装进出口公司
二、根据上述资料缮制下列单据
1.商业发票
QINGDAO CLOTING IMPORT & EXPORT CORPORATION

29, PINGAN ROAD QINGDAO, CHINA

TEL: 0086-532-84273456 INV. NO. :
FAX: 0086-532-84273457 DATE:
E-Mail: JSC@163.com S/C NO. :
COMMERCIAL INVOICE

TO:
FROM ______ TO ______
IMC NO: ______ ISSUED BY: ______
MARKS & NO.DESCRIPTIONS OF GOODS QUANTITYUNIT PRICE AMOUNT

TOTAL

TOTAL AMOUNT:
WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN.
____________
× × ×
2.装箱单
QINGDAO CLOTHING IMPORT & EXPORT CORPORATION

29, PINGAN ROAD QINGDAO, CHINA

TEL: 0086-532-84273456 INV. NO. : ______
FAX: 0086-532-84273457 DATE: ______
E-Mail: JSC@163.com S/C NO. : ______
PACKING LIST

TO: MARKS & NOS.
CASE NO. GOODS DESCRIPTION & PACKING QTY()G.W.()N.W.()MEAS.(M3)

TOTAL


SAY TOTAL PACKED IN *******************************************ONLY.

________________________

× × ×

3.质量证明

QINGDAO CLOTHING IMPORT & EXPORT CORPORATION


29, PINGAN ROAD QINGDAO CHINA


TEL: 0086-532-84273456 INV. NO. : ______

FAX: 0086-532-84273457 DATE: ______

E-Mail: JSC@163.com S/C NO. : ______

QUALITY CERTIFICATE


MARKS & NOS.

_______________________________________

_______________________________________

_______________________________________

_______________________________________

___________

× × ×

4.汇票



5.普惠制产地证明书申请书和普惠制产地证书

(1)普惠制产地汪明书申请书

普惠制产地证明书申请书


申请单位(加盖公章): 证书号:______

申请人郑重申明: 注册号:______

本人被正式授权代表本企业办理和签署本申请书。

本申请书及普惠制产地证明书格式A所列内容正确无误,如发现弄虚作假,冒充格式A所列货物,擅改证书,自愿接受签发机构的处罚并承担法律责任。现将有关情况申报如下:



(2)普惠制产地证书



6.出境货物报检单

中华人民共和国出入境检验检疫


出境货物报检单


报检单位(加盖公章): *编号: ______

报检单位登记号: 联系人: 电话: 报检日期: 年 月 日



注:有“*”号栏由出入境检验检疫机关填写 ◆国家出入境检验检疫局制

7.海运货物委托书和海运提单

(1)海运货物委托书



(2)海运提单



8.出口货物报关单

中华人民共和国海关出口货物报关单


预录入编号: 海关编号:



9.装运通知

QINGDAO CLOTHING IMPORT & EXPORT CORPORATION


29, PINGAN ROAD QINGDAO, CHINA


TEXl: 0086-532-87243456 INV. NO. : ______

FAX: 0086-532-87243457 DATE: ______

E-mail: JSC@163.com S/C NO. : ______

SHIPPING ADVICE


TO:

DEAR SIRS,

WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STAED BELOW.

COMMODITY: ______

NUMBER OF CTNS: ______

TOTAL G. T: ______

OCEAN VESSEL: ______

DATE OF DEPARTURE: ______

B/L NO. : ______

PORT OF LOADING: ______

DESTINATION: ______

SHIPPING MARKS:

__________________

× × ×

答案

参考答案:

解析:汇票

汇票在本质上是一种票据,而不是单据。但它作为信用证收汇单据的组成部分起到支付命令的作用。本题考察的是跟单信用证项下汇票的缮制,在本题汇票缮制中,需重点掌握以下几点缮制要求: (1)汇票号码(No.) 此栏一般多填写交易的发票号码,目的是核对发票与汇票中相同和相关的内容,如金额、信用证号等。实际业务中一般留空不填。 (2)出票日期(Date) 汇票的出票日期一般填交单日,该日期不能早于提单单据的签发期,信用证项下同时不能迟于信用证有效期或《UCP600》规定的交单限期。本题中,此栏可填写为“QINGDAO JULY 18, 2009”。 (3)付款期限(Tenor) 在缮制汇票付款期限时,应按照信用证的规定填写。本题中,合同规定付款期限为见票即款(PAYMENT: L/C AT SIGHT)。故此栏应在汇票上的付款期限处,加打“*****”,即填写为“At ******* sight”,表示即期付款。 (5)受款人(Payee) 受款人又称收款人,是汇票的抬头人,是出票人所指定的接受票款的当事人。实际业务中通常做成指示性抬头,一般用“payr to the order of…”来表示。信用证项下通常填写议付行名称,并由议付行背书。本题中,此栏填写信用证通知书中的通知行,即填写为“BANK OF CHINA QINGDAO BRANCH”。 (6)大写金额 大小写应一致,要求顶格不留空隙,货币名称要写全称。填写时,习惯前面先写“SAY”,再在金额后面加“ONLY”以防涂改。本题中,此栏填写为“SAY U. S. DOLLARSFORTY-FIVE THOUSAND SIX HUNDRED ONLY”。 (7)出票条款(Drawn under) 出票条款也称出票依据,表明该汇票是依据什么开立的。信用证项下,应填写开证行名称、信用证号及开证日期;托收项下,应填写合同号。本题属第一种情况,故按照信用证来填写此栏。在“Drawn under。”后面填写开证行名称“COLOMBO CENTRAL BANK OF SRILANKA”,在“L/C No.”后面填写信用证号“PL09070168”,在“Date”后面填写开证日期“JULY. 01, 2009”。 (8)付款人(PAYER) 付款人即受票人,在汇票中的“To:”后面填写汇票付款人名称和地址。信用证项下付款人一般为开证行或其指定的付款行;托收项下付款人一般为合同的买方。本题中,此栏填写开证行名称和地址,即填写为:COLOMBO CENTRAL BANK OF SRILANKA 23, SPERD ROAD CORAKANA, SRILANKA (9)出票人(Drawer) 出票人即签发汇票的人,在进出口业务中,通常是卖方(信用证的受益人)。必须注意,采用信用证支付方式时,汇票出票人应该是信用证指定的受益人。出票人应在汇票在右下角签字盖章。

判断题
单项选择题