一、已知资料
1．信用证
SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC CREDIT *40A: IRREVOCABLE
DOC. CREDIT NUMBER *20: 5715255123
DATE OF ISSUE 31C: 090312
DATE AND PLACE OF EXPIRY *31D: 090615 IN CHINA
APPLICANT *50: MAMUT ENTERPRISESAV
TARRACONA75-4
BARCELONA. SPAIN
BENEFICIARY *59： XIAMEN HONCYUN CORPORATION
223 GANXIANC ROAD
XIAMEN. CHINA
AMOUNT 32B: CURRENCY USD AMOUNT 25560.00
AVAIL ABLE WITH/BY 41D: ANY BANK IN CHINA
BY NECOTIATION
PARTIAL SHIPMENTS 43P: ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
LOADING ON BOARD 44A: XIAMEN
FOR TRANSPORTATION TO 44B: BARCELONA(SPAIN)
LATEST DATE OF SHIPMENT 44C: 090601
DESCRIPT OF GOODS 45A: HAND TOOLS
AS PER PROFORMA INVOICE NO. 56941
CFR BARCELONA
DOCUMENTS REQUIRED 46A:
SIGNED COMMERCIAL INVOICE, 3 FOLD
PACKING LIST, 3 FOLD.
FULL SET CLEAN ON BOARD OCEAN BILL OF LADING ISSUED TO THE ORDER
OF SHIPPER, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
CHARCES 71B: ALL BANKING CHARGES OUTSIDE
SPAIN ARE FOR ACCOUNT OF
BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED
WITHIN 15 DAYS AFTER THE DATE
OF SHIPMENT BUT WITHIN THE
VALIDITY OF THE CREDIT
2．补充资料：
(1)INVOICE NO. JSC096814
(2)PACKING G.W/kgs N.W/kgs MEAS/(m3)
HAND TOLLS
ART01: Packed in 1 wooden case of 1500 pcs each 1380/case 1730/case 0.4/case
ART02: Packed in 1 wooden case of 1000 pcs each 1030/case 1020/case 0.3/case
Packed in ONE 20’ CONTAINER(集装箱号：TEXU2263978)
(3)唛头：HAND TOOLS
BARCELONA
C/NO. 1-5
(4)金发编号：JF0387458
(5)人民币账号：RMB06128614
(6)生产厂家：厦门工具厂
二、根据已知资料缮制托运单
参考答案：
解析：
托运单是托运人填写并盖章确认的，专门用于委托船公司或其代理人承运而缮制的一种表单。本题考查知识点为根据相关资料缮制托运单。在本题托运单缮制中，需重点掌握以下几点缮制要求： (1)托运人(Shippers) 本栏填写托运人的全称、详细地址等。托运人可以是货主，也可以是货主的贸易代理人，还可以是货主的货运代理人。在信用证结汇方式下，托运人一般按信用证的受益人(beneficiary)内容填写。根据本题已知资料，此栏填写信用证受益人名称，即填写为：“厦门鸿运公司”。 (2)收货人(Consignee) 本栏填写收货人的全称、详细地址等。收货人可以是实际收货人、货运代理人(运费到付时)、开证行，具体采用哪一种方式依合同和信用证规定。根据本题信用证资料，要求提单做成托运人指示提单(FULL SET CLEAN ON BOARD OCEAN BILL OF LOADING ISSUED TO THE ORDER OF THE SHIPPER)，故此栏填写为“TO ORDER OF SHIPPER”。 (3)通知人(Notify Party) 本栏填写通知人的全称、详细地址等。信用证结汇方式下，一般银行作为第一收货人显示在提单收货人栏内，开证申请人作为实际收货人显示在提单通知人栏内。故此栏填写开证申请人名称和地址，即填写为：MAMIT ENTERPRISESAV TARRAGONA75-4 BARCELONA, SPAIN (4)预付( )或( )到付、提单份数、提单寄送地址 “预付( )或( )到付”栏由合同成交的贸易术语决定，本题中，买卖双方采用CFR术语成交，故此栏应在“预付”后面的括号打“√”，表示运费已预付；根据本题已知资料，信用证规定提交全套已装船清洁提单(FULL SET CLEAN ON BOARD OCEAN BILL OF LADING)，故“提单份数”栏应填写为“3”；提单寄送地址为托运人所在地，也就是信用证受益人所在地，故“提单寄送地址”栏填写应为“厦门甘香路223号”。 (5)起运港、目的港、可否转船、可否分批 根据本题信用证资料，起运港为“XIAMEN”，目的港(For Transportation to…)为“BARCELONA”，故此两栏可照信用证资料填写。根据信用证规定，允许分批装运(Panial Shipment ALLOWED)、禁止转运(Transshipment NOT ALLOWED)，故“可否转船”栏填写为“NO”，“可否分批”栏填写为“YES”。