浙江财经国际结算双语期末审单练习

第一套审单练习1、信用证THEBANKOFTOKYOLIMITEDPlaceanddateofissue：Osaka,20thOct.,200XOriginalIRREVOCABLEDOCUMENTARYCREDITCreditnumberofissuingbank:LS0603874AdvisingBank:BankofChina,Tianjin，Thepeople'sRepublicofChinaApplicant:Okura&Co.Ltd.OsakaBeneficiary:ChinaNationalNativeProduce&AnimalBy-productsImporter&ExportCorporationTianjinBy-productsBranch,ThePeople'sRepublicofChinaAmount:USD126,962,00(SayOneHundredandTwentySixThousandNineHundredandSixtyTwoUS.dollars)Expirydate:31stDecember,200XinyourcountryDearSirs:Weherebyissueinyourfavorthisdocumentarycreditwhichisavailablebypaymentofyourdraft(s)at--sightfor100%invoicevaluedrawnonusbeingmarkedashavingbeendrawnunderthiscreditandaccompaniedbythefollowingdocuments:-signedCommercialInvoiceintriplicateindicatingImportDeclarationNo.ID(0)J(2)10884andbuyer'sRef.No.OUC-1298000-Marineinsurancepolicyorcertificate,endorsedinblank,for110%oftheinvoicevalueincluding:OceanMarineCargoClauses(ALLRisks)andWarRisksofthePICCsubjecttoC.I.C.datedJanuary1,1981.ClaimstobepayableinthecurrencyofthedraftinJapan.-Fullsetsofcleanonboardbillofladingdatednotlaterthan15thDecember200X,madeouttoorderandblankendorsed,andmarked"FreightPrepaid"and“NotifyOkura&Co.Ltd.,Osaka”-PackingListintriplicate,combinedformisacceptable-Certificateoforigintotriplicate,combinedformisacceptableCovering1000kgs(10%moreorlessallowed)ofChinesewhiteDehairedGoatswoolKVTO2USO115.42perkg.CIF.AsperContractNo.JWGOO3.PackedinbaleShipmentfromChineseporttoKobePartialshipmentsprohibitedTransshipmentprohibitedSpecialconditions:WeherebyengagethatpaymentwillbedulymadeagainstsightdraftanddocumentspresentedinconformitywiththetermsofthiscreditYoursfaithfully.THEBANKOFTOKYOLIMITED,OSAKAsignature2、运输单据BP2007678ShipperChinaNationalAnimal,By-productsImp.&Exp.Corp.,TianjinBranchCHINAOCEANSHIPPINGCOMPANYBILLOFLADINGFORPORTTOPORTSHIPMENTORCOMBINEDTRANSPORTSHIPMENTConsigneeToOrderNotifyOkura&Co.Ltd.,KobePre-carriageOceanVesselHENGSHUIVOY.S/CNO.6628B/LNO.28PortofLoadingXingangPortofDischargeKobePlaceofReceiptPlaceofDeliveryParticularsfurnishedbytheShipperMarks&Nos.No.ofpackagesDescriptionofgoodsGrossWeightMeasurementCG318KOBENo.1-1110balesSHEEPWOOLWrappersof1balestornOndeckatshipper’sriskWithtransshipmentatHongKongGr.Wt.985kgNetWt.895kgCuft.3.59TotalPackage(inwords)SAYTENBALESOnboardTheOceanVesselHENGSHUIOn16thDec.,200XRECEIVEDfromtheshipperthegoodsnamedhereinorpackagessaidtocontaingoodsinapparentgoodorderandconditionunlessotherwiseindicatedonthisBillofLadingtobetransportedbyseaandlandtodestinationandtheretobedeliveredonpaymentofthechargesthereonTheweight,measure,marksnumber,quality,contentsandvalue,beingparticularsfurnishedbytheShipper,arenotcheckedbytheCarrieronloading.Theshipper,consignee,andtheholderofthisbillofladingherebyexpresslyacceptandagreetoallprinted,written,orstampedprovisions,exceptionsandconditionsofthisBillofLadingincludingthoseonthebackhereof.FreightandChargesFreightpayableatdestinationInwitnesswhereof,thecarrierorhisAgenthassignedTWOBillsofLadingallofthistenororanddate,oneofwhichbeingaccomplished,theotherstostandvoidDated16thDec.,200XatTianjinCHINAOCEANSHIPPINGAGENCYTIANJINBRANCHSignaturefortheMaster(可以忽略签名人的名字)(Induplicate)(NoendorsementonthebackofB/L)3、汇票（可以忽略份数）ExchangeforUSD103,300.90Tianjin,18December,200XAtsightpaytotheorderofBankofChinathesumofUSdollarsonehundredandthreethousandthreehundredonlyDrawnundertheBankofTokyoLtd.Tokyo,LCNo.LSO603874dated20Oct.,200XTotheBankofTokyoLtd.,ForChinaNationalNativeProduce&AnimalOsakaBy-productsImp.&Exp.Corp.,TianjinAnimalBy-products,Branch,TianjinSignatureManager4.发票/装箱单/产地证INVIOCEDate:1Dec.,200XContractNo.JWG003Inv.No.BP20076778ShippedfromXingangpersteamertoKobeSoldtoMesser.Okura&Co.Ltd.,OsakaMarks&Nos.AmountCG10balesChineseWhiteDehaired(分梳)318GoatswoolKVT02KOBEatUS115.42perkg.C1FKobeUSD103,300.90No.1-10asperContractNo.JWG003ImportDeclarationNo.ID(0)J(2)10884andBuyer'sRef.No.OUC-1298000DrawnunderTheBankofTokyoLtd.OsakaLCNo.LSO603874dated20thOct.,200x(intriplicate)PACKINGLISTPackedinbaleGrossWeight995kg.NetWeight895kg.CERTIFICATEOFORIGINWeherebycertifythattheabovementionedgoodsareofChineseOrigin.CHINANATIONALNATIVEPRODUCE&ANIMALBY-PRODUCTSIMP.&EXP.CORP.,TIANJINANIMALBY-PRODUCTSBRANCH,TIANJINSignature(可以忽略签名人的名字)5、保险单据PEOPLE'SINSURANCECOMPANYOFCHINAINSURANCEPOLICYINVOICENO.DP20076778POLICYNo.TT02391ThispolicyofinsurancewitnessesthatthePeople'sInsuranceCompanyofChina(hereinaftercalled“TheCompany”)attherequestofChinaNationalNativeProduce&AnimalBy-productsImp&ExpCorp.,TianjinAnimalBy-productsBranchTianjin(hereinaftercalledthe“insured”)andinconsiderationoftheagreedpremiumpayingtothecompanybytheinsured,undertakestoinsuretheunder-mentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheclauseprintedoverleafandotherspecialcausesattachedhereinMarks&Has.QuantityDescriptionofgoodsAmountinsuredCG318KOBENo.l-1010balesGoatswoolUSDl13,631.00Totalamountinsured:USdollarsonehundredandthirteenthousandsixhundredandthirtyoneonlyPremiumasarrangedrateasarrangedPerconveyances.s.“HENGSHUI”Sailingonorabout5Dec.200XfromXingangtoKobeConditions:CoveringW.A.andWarRisksasperOceanMarineCargoClausesandWarRisksClausesofThePeople'sInsuranceCompanyofChinasubjecttoC.I.C.datedJanuary1,1981.Claimifany,payableonsurrenderofthisPolicytogetherwithotherrelevantdocuments.Intheeventofaccidentwherebylossordamagemayresultinaclaimunderthispolicy,immediatenoticeapplyingforsurveymustbegiventotheCompany'sAgentasmentionedhereunder:TheSumitomoMarine&FireInsuranceCo.Ltd.,KobeBranch,Kobe.ClaimpayableinJapaninUSDDate:I7thDec.200XPEOPLE'SINSURANCECOMPANYOFCHINA,TIANJINBRANCH(Induplicate)signature(可以忽略签字人名字)练习要求：请说出红色字的地方为什么与信用证要求不符或单与单之间不相符第二套审单练习（没有中文解释和提示，请尝试着自己做）（见下页）1. L/C:IrrevocableDocumentaryCreditFROMCANADIANIMPERIALBANKOFCOMMERCE,MONTREAL,31DECEMBER,19-NOTIFYBENEFICIARYBYPHONEWEISSUEOURIRREVOCABLEDOCUMENTARYCREDITNO.D-32343/141EXPIRING18MARCH,19xxINCHINAAPPLICANTO.BROWNEANDCO.LTD.,6RONALDDRIVE,MONTREAL,WEST,P.Q.H4XIM8BENEFICIARYCHINANATIONALTEXTILESIMPORTANDEXPORTCORP.,SHANGHAIBRANCH,27CHUNGSHANROAD,SHANGHAI,CHINA.AMOUNTAPPROX,CANDLRS19,000.00CREDITAVAILABLEWITH.ANYBANKINCHINABYNEGOTIATIONAGAINSTPRESENTATIONOFDOCUMENTSDETAILEDHEREINANDBENEFICIARY'SDRAFTATSIGHTDRAWNONCANADIANIMPERIALBANKOFCOMMERCE,INTERNATIONALBANKINGCENTRE,MONTREAL,P.Q.PARTIALSHIPMENTSPERMITTEDTRANSHIPHENTATHONGKONGPERMITTEDSHIPMENTFROMSHANGHAI,CHINATOTORONTONOTLATERTHAN3RDMARCH,19XXCOVERINGSHIPMENTOFAPPROXIMATELY13,000M.ASPERDESIGNSANDCOLOURSTELEXEDTOFABCOTRADINGON23RDDECEMBER,19xxPARTORDERTO161,CONTRACT16932.CIFTORONTODOCUMENTSTOBEPRESENTEDNOTLATER15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUNENTSBUTWITHINTHEVALIDITYOFTHECREDIT.DOCUMENTSREQUIRED:COMMERCIALINVOICEINQUINTUPLICATEDULYCERTIFIEDBYCHAMBEROFCOMMERCEFULLSET3/3CLEANONBOARDBILLSOFLADINGMADEOUTTOORDEROFCANADIANIMPERIALBANKOFCOMMERCENOTIFYINGAPPLICANTANDMARKEDFREIGHTPREPAID.INSURANCEPOLICYORCERTIFICATEINNEGOTIABLEFORMCOVERINGALLRISKSANDWARRISKSINCLUDINGSRCCASPERTHEOCEANMARINGCARGOCLAUSEOFTHEPEOPLE'SINSURANCECO.OFCHINAFORTHEFULLCIFVALUEPLUS10PERCENTMARKEDPREMIUMPAIDWITHLOSSIFANY,PAYABLEINMONTREAL.TONEGOTIATINGBANK:UPONOURRECEIPTOFDOCUMENTSINORDERWEWILLREMITINACCORDANCEWITHNEGOTIATINGBANK'SINSTRUCTIONSTHISCABLEISTHEOPERATIVEINSTRUMENTANDSUBJECTTOUCP1993REVISIONICCPUBLICATIONNO.500.WEHEREBYUNDERTAKETHATDRAFTSDRAWNANDNEGOTIATEDINCOMFORMITYWITHTHETERMSOFTHISCREDITWILL,BEDULYHONOUREDONPRESENTATIONSTOPCANBANKMONTREAL2.BillofExchange(可以忽略交了几份)No.30358ExchangeforCAN$13,106.79Shanghai,8March,19xxAtsightofthisFIRSTofExchange(SecondofExchangebeingunpaid)PaytotheorderofBankofChinathesumofUSdollarsthirtythousandonehundredandsixand79/100onlyDrawnunderCanadianImperialBankofCommerce,MontrealirrevocableL/CNo.13-32343/147dated31/12/19xxToCanadianImperialBarkofCommerce,ForChinaNationalTextilesImportInternationalBalltingCentreandExportCorp.,ShanghaiBranch,Montreal,P.Q.Shanghai3. Commercialinvoice（可以忽略交了几份）CHINANATIONAL,TEXTILESIMPORT&EXI:~RTCORPORATION,SHANGHAIBRANCHTo:M/S.No.303580.BROWNEANDCO.LTD,SalesConfirmationNo.69326.RONALDDRIVE,MONTREALWEST.P.Q.H4XIM8Date13Feb.,19xxINVOICEFromSHANGHAIToMONTREALLetterofCreditNo.D-32343/141IssuedbyCanadianImperialBankofCommerceMontrealO.B.A.CO.9217.152m.-168pes.CIFTORONTO16932TORONTONO.1-14TrusranYarn-DyedFlannelette（免织法兰绒）Polyester65%Cotton35%45x45100x72114cmx54.864m.Art.No.79800/116AsperdesignsandcolorstelexedtoFebcoTradingon23December,19xxpartorderTO161ContractNo.16932@CAN.$1.422/m.CAN.$13,106,79PIECEPKG.NOS.PERPKGGR.WT.(KGS)NETWT.(KGS)MEASUREMENT1--1412(TOTAL)(TOTAL)4.143M3Packedin1190107814cartononly(inquintuplicate)WeherebycertifythatthecontentsofChinaNationalImportandExportthisinvoiceistrueandcorrectCorp.,ShanghaiBranch,Certifiedby:4．保险单据（可以忽略交了几份）THEPEOPLE'SINSURANCECOMPANYOFCHINAINSURANCEPOLICYNo.694851ThisPolicyofInsurancewitnessesthatThePeople'sInsuranceCompanyofChina(hereinaftercalled“theCompany”),attherequestofChinaNationalTextilesImp.&Exp.Com.,ShanghaiBranch(hereinaftercalled“theInsured”)andinconsiderationoftheagreedpremiumpaidtotheCompanybytheInsured,undertakestoinsuretheunder--mentionedgoodsintransportationsubjecttotheconditionsofthisPolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.Marks&Nos.QuantityDescriptionofGoodsAmountInsuredASperInvoiceNo.3035814Trueran/CottonPieceGoodsCan.$14,417.47Totalamountinsured:CanadianDollarsfourteenthousandfourhundredandseventeenand471100onlyPremiumpaidasarrangedRateasarrangedPerconveyances.s.Lin-jiangSailingonorabout23.2.19--FromShanghaitoTorontoConditions:CoveringAllRisksandWarRisksincludinglossordamagecausedbyStrikes,RiotsorCivilCommotionsasperOceanMarineCargoClausesandWarRisks,SRCCclausesofthePeople'sinsuranceCo.ofChina.Claimifany,payableonsurrenderofthePolicytogetherwithotherrelevantdocuments.IntheeventofaccidentwherebylossordamagemayresultinaclaimunderthisPolicyimmediatenoticeapplyingforsurveymustbegiventotheCompany'sAgentasmentionedhereunder:Toplis&HardingInc.IIIJohnStreet,NewYork10038.ClaimpayableatMontrealDateMarch2.19--,ShanghaiTHEPEOPLE'SINSURANCECO.OFCHINASHANGHAIBRANCH魏乃杰Manager5． 运输单据（可以忽略交纳了几份）SEA-LANDSERVICE,INC.BILLOFLADINGSHIPPERSTREETADDRESSCITYChinaNationalTextilesImp.&Exp.CorpCONSIGNEESTREETADDRESSCITYToOrderofCanadianImperialBankofCommerceNOTIFYPARTY0.BrowneandCo.Ltd.,6RonaldDrive,MontrealWest,P.Q,H4X1M8VESSELVOYAGEFORTOFLOADINGLinjiang8203ShanghaiPORTOFDISCHARGE:TorontoPARTICULARSFURNISHEDBYSHIPPERMARK&NUMBERNO.OFKGS.DESCRIPTIONOFPACKAGES&GOODSMEASUREMENTGROSSWT.O.B.A.CO.18932TORONTONO.l--1414CartonsPolyester/CottonPieceGoods4.143M31078kgsSAYFOURTEENCARTONSONLYFREIGHTPREPAIDWITHTRANSHIPMENTBILLOFLADINGNO.985007102ISSUEDATSHANGHAIDATE,1March19--RECEIVEDthedescribedgoodsorpackagesorcontainerssaidtocontaingoodsinapparentgoodorderandconditionunlessotherwiseindicated,tobetransportedanddeliveredortransshippedashereinprovided.WHENVALIDATEDCARGOLADENONBOARDonthedateappearinghereon1March,19--VAIDATIONInwitnesswhereofthree(3)originalbillofladingallofthesametenoranddate.oneofwhichbeingaccomplished,theotherstostandvoid,havebeenissuedbytheoriginatingcarrierforandbehalfofitselfSea-LandService,Inc.,theotherparticipatingcarriers,thevesselandhermasterandownersorcharterers.30358DATEDATPORTOFLOADINGSHOWNABOVESEA-LANDSERVICE.INC.(OriginatingCarrier)ByMahracleascarrier要求：至少找出16个不符点。1、 汇票：3个不符点2、 发票：5个不符点3、 保险单：4个不符点4、 提单：4个不符点