国际学院 09国贸4班，吴梦君0976802409

一、案例题

1. 上海某进出口公司对日本出口1 00000公吨大豆，外商来证规定不准分批装运。我方由于货在不同产地，便在规定的装运期限内，在大连、新港各装500000公吨于同一航次的“奋发”号船上，提单上装运地和装运日各栏内分别注明了大连、新港和不同的装运日期。请问：这是否导致单证不一？为什么？ 答：不会造成不一致，因为根据贸易规定，同一只船，同一航次中多次装运货物，即使提单显示不同的装运日期，不同的转运港或者不同的提单号，都不视为分批装运。

2．我国良友进出口公司与美商以FOB条件签订了一份大米购销合同。当装载进口货物的船只在第三天航行中，遭遇风暴触礁沉没。由于出口商在装船后第四天才发出装船通知，致使我方未能及时投保。请问该损失应由谁承担？为什么？ 我方在该批业务操作中，应如何改进？

答：应该由出口商赔偿，虽然是使用FOB贸易术语，但是因为美商没有就装船当天通知我方，使得我方未能及时的办理进口相关的保险手续。如果在这样的进口贸易中，我方采用进口预约保险，就能避免这类事故的发生。

3．大连进出口贸易公司向日商出口大豆一批，支付方式为远期付款交单。货到目的港后， 日商在汇票上进行承兑，并出具信托收据向开证行借单提货。当汇票到期时，该进口商因经营不善，无力偿还。试析，该损失应由谁承担？为什么？

答：应该由开证行承担，因为借单的行为是由开证行发出的。我方只要向银行承兑就可以。

二、操作题（共50分）

根据合同和信用证资料填制商业#5@p、汇票、投保单、保险单。

1销售合同

上海进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA

SALES CONTRACT

TEL：021-65788877 S/C NO：TXT264 1

FAX：021-65788876 DATE: May.01,2005

TO:

YIYANG TRADING CORPORATION

88 MARAHALL AVE DONCASTER VIC 3108,CANADA

PACKING: PACKED IN ONE CARTONS 5 KILOGRAMS EACH LOADING PORT: SHANGHAI DESTINATION: MONTREAL PARTIAL SHIPMENT: PROHIBITED TRANSHIPMENT: PROHIBITED PAYMENT: L/C AT SIGHT.

INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK TIME OF SHIPMENT: LATEST DATE OF SHIPMENT 050620

THE BUYER: THE SELLER:

YIYANG TRADING CORPORATION SHANGHAI IMPORT & EXPORT TRADE CORPORATION YIYANG TONGLI 2信用证

NATIONAL PARIS BANK

24 MARSHALL VEDONCASTER MONTREAL,CANADA.

SEQUENCE OF TOTAL *27 ： 1 / 1

FORM OF DOC，CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： XT173 ( lcno) DATE OF ISSUE 31 C ： 050510

DATE AND PLACE OF EXPIRY *31 D ： DATE 050630 PLACE CHINA APPLICANT *50 ： YIYANG TRADING CORPORATION

88 MARAHALL AVE DONCASTER VIC 3108 CANADA

ISSUING BANK 52A ： NATIONAL PARIS BANK

2

24 MARSHALL VEDONCASTER

MONTREAL,CANADA.

BENEFICIARY *59 ： SHANGHAI IMPORT & EXPORT TRADE CORPORATION

1321 ZHONGSHAN ROAD

SHANGHAI, CHINA

AMOUNT *32 B ： CURRENCY USD AMOUNT 32 800.00

AVAILABLE WITH / BY *41 D ： ANY BANK IN CHINA

BY NEGOTIATION

DRAFTS AT … 42 C ： SIGHT

DRAWEE 42 A ： NATIONAL PARIS BANK

PARTIAL SHIPMENTS 43 P ： PROHIBITED

TRANSSHIPMENT 43 T ： PROHIBITED

LOADING ON BOARD 44 A ： SHANGHAI

FOR TRANSPORTATION TO … 44 B ： MONTREAL,CANADA

LATEST DATE OF SHIPMENT 44 C ： 050620

DESCRIPT OF GOODS 45 A ： CHINESE GREEN TEA AS PER S/C NO. TXT264

CIF MONTREAL

DOCUMENTS REQUIRED 46 A ：

+ SIGNED COMMERCIAL INVOICE, 2 ORIGINAL AND 4

COPIES.

+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.

+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED

BY THE CHAMBER OF COMMERCE OR OTHER

AUTHORITY DULY ENTITLED FOR THIS PURPOSE.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR

CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF

THE INVOICE VALUE COVERING ALL RISKS

+ FULL SET OF B/L ,( 3 ORIGINAL AND 5 COPIES )

CLEAN ON BOARD, MADE OUT TO ORDER OF

SHIPPER AND BLANK ENDORSED AND MARKED

“ FREIGHT PREPAID ”AND NOTIFY APPLICANT.

CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA 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.

3、补充资料

（1）INVOICE NO: TX0522

（2）INVOICE DATE:JUN.01.2005

（3）投保单编号：TB053214

(4)保险单编号：XH043101984

（5）金发编号：JF0388811

(6)人民币账号：SZR80066686

(7)外币账号：THY6684321337

3

(8)B/L NO： HJSHB142939 (9)B/L DATE：JUN.10，2005 (10)集装箱号：CATU0506118

商业#5@p

上海进出口贸易公司

SHANGHAI IMPORT & EXPORT TRADE CORPORATION.

1321ZHONGSHAN ROAD SHANGHAI, CHINA COMMERCIAL INVOICE

TEL：021-65788877 INV NO：TX0522 FAX：021-65788876 DATE: JUN 01,2005

S/C NO：

L/C NO:

TO:YIYANG TEADING CORPORATION 88MARAHALL AVE

DONCASTER VIC 3108,CANADA

MON

ONLY

WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.

SHANGHAI IMPORT & EXPORT TRADE CORPORATION TONGLI

汇票 No.

For USD32800.00 BILL OF EXCHANG

At sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) the sum of

4

SAY US DOLLARS THIRTY TWO THOUSAND EIGHT HUNDRED ONLY. Drawn under Dated

投保单和保险单

中国人民保险公司上海分公司

出口运输险投保单

编号

兹将我处出口物资依照信用证规定拟向你处投保国外运输险计开：

中 国 人 民 保 险 公 司

THE PEOPLE’S INSURANCE COMPANY CHINA

总公司设于北京 一九四九年创立 Head Office: BENJING Established in 1949

保 险 单 保险单次号次

INSURANCE POLICY POLICY No.

中 国 人 民 保 险 公 司 （ 以 下 简 称 本 公 司 ）

5

THIS POLICY OF INSURANCE WITNESSES THAT PEOPLE’S INSURANCE OF CHINA ( HEREINAFTER CALLED.“THE COMPANY ”)

根 据

AT THE REQUEST OF ( 以 下 简 称 被 保 险 人 ) 的 要 求 ，由 被 保 险 人 向 本 公 司 缴 付 约

( HEREINAFTER CALLED“THE INSURED”AND IN CONSIDERATION OF THE AGREED PREMIUM PAIP TO THE COMPANY

定 的 保 险 费 ，按 照 本 保 险 单 承 保 险 别 和 背 面 所 载 条 款 与 下 列

BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE

特 款 承 保 下 述 货 物 运 输 保 险 ， 特 立 本 保 险 单 。

CONDITIONS OF THIS POLICY. AS PER THIS CLAUSES PRINTED OVERLEAF AND OTHER SPECAL CLAUSES ATTACHED HEREON.

保 险 金 额 ： TOTAL AMOUNT INSURED 保 费 费 率 装载运输工具

PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE S.S. PUDONG V.503 开航日期 自 至

SLG.IN OR ABT. JUN 10,2005 FROM SHANGHAI TO MONTREAL

承 保 险 别：

所 保 货 物 ，如 遇 出 险 ，本 公 司 凭 保 险 单 及 其 他 有 关 证 件 给 付 赔

CLAIMS IF ANY PAYABLE ON SURPENDER OF THIS POLICY TO GETETHER WITH OTHER RELEVANT EVANT DOCUMENTS IN THE EVENT OF

偿。所 保 货 物 ，如 果 发 生 本 保 险 单 项 下 负 责 赔 偿 的 损 失 或 事 故 ，

ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAM UNDER THIS POLICY IMMEDIATE NOTICE APPLY ING FOR SURVEY MUST

应 立 即 通 知 本 公 司 下 属 代 理 人 查 勘 。

BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER

中 国 人 民 保 险 公 司 上 海 分 公 司

THE PEOPLE’S INSURANCE SHANGHAI BRANCH

赔 偿 地 点

CLAIM PAYABLE AT MONTREAL IN USD

日 期

DATE JUN 07,2005 SHANGHAI

地址:中国上海中山东一路23号 TEL: 323405 3217464-44 TELEX: 33128 PICCS SN.

Address:23 Zhongshan Dong Yl ROAD Shanghai,China Cable 42001 Shanghai

General manager

TONGLI

6

 

第二篇：外贸单证训练作业

1、修改信用证

SHANGHAI TEXTILES IMP.&EXP. CORP.

27 ZHONGSHANG ROAD,SHANGHAI,CHINA

TEL:86-21-63218467 FAX:86-21-63291267

SALES CONFIRMATION

NO.:ST060311

DATE:Aug.15,2006

TO:SUPERB AIM (HONGKONG) LTD.

RM.504FUNGLEE COMM BLDG.KOWLOON, HONGKONG

We hereby confirm having sold to you the following goods on terms and conditions as stated below.

NAME OF COMMODITY: textile

SPECIFICATION: Twill 2/1 108*54/20*20 59”

PACKING: Packed in cartons of ten meters

QUANTITY: Total 10 000 meters

UNIT PRICE: USD 54.00 per meter CIFC2 H.K

TOTAL AMOUNT: USD 540 000.00

(SAY US DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) SHIPIMENT: During Oct/Nov. 2006 from Shanghai to H.K. with partial shipment

permitted.

INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.

PAYMENT: The buyer should open through a bank acceptable to the seller an

irrevocable L/C payable at 30days after B/L date to reach the seller

30days before the month of shipment valid for negotiation in China until

the 15th day after the date of shipment.

REMARKS: Please sign and return one copy for our file.

The Buyer: The Seller:

Alice SHANGHAI TEXTILES IMP.&EXP. CORP.

HONGKONG&SHANGHAI BANKING CORPORATION

QUEENS ROAD CENTERAL, P.O.BOX 64,H.K.

TEL: 822-1111 FAX:810-1112

Advised through: Bank of China, NO.CN3099/714

Shanghai Branch, DATE: Oct 2nd, 2006 H.K.

To: SHANGHAI TEXTILES IMP.&EXP. CORP.

27 ZHONGSHANG ROAD, SHANGHAI, CHINA

Applicant: SUPERB AIM (HONGKONG) LTD.

RM.450 FUNGLEE COMM BLDG.KOWLOON, HONGKONG

Dear Sirs,

We hereby open our irrevocable L/C No.CN3099/714 in your favor for a sum not exceeding about HKD540 000.00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at 30 days after sight accompanied by the following documents:

1. Signed commercial invoice in 6 copies.

2. Packing List in quadruplicate.

3. 2/3 clean on board B/L made out to order notify the above mentioned applicant

and marked “Freight Collect”dated not later than October 31st, 006. From Shanghai to Hongkong, partial shipment are not permitted.

4. Insurance policy in 2 copies covering ALL Risks and War Risks for 150% invoice

value as per the relevant ocean marine cargo clause of the PICC dated 1981/01/01.

5. Certificate of Origin issued by China Council for the Promotion of International

Trade.

6. A certificate issued by the beneficiary and countersigned by buyer’s

representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform to sample submitted on 7th June,2006.

DESCRIPTION OF GOODS:

Textile, twill 2/1 108*54/20*20 59”, Total 10 000 meters, Packed in cartons of ten meters, USD 54.00 per meter CIFC2 H.K.

SPECIAL INSTRUCTIONS:

(1) Shipping advice to be sent by fax to the applicant immediately after the

shipment stating our L/C No., shipping marks, name of vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negotiation.

(2) 1/3 clean on board B/L sent to applicant by DHL within 24 hours after

shipment.

(3) We undertake to honor all the drafts drawn in compliance with the terms of this

credit if such drafts to be presented at our counter on or before Oct. 31st,2006.

(4) The negotiating bank is kindly requested to forward all documents to us

(HONGKONG&SHANGHAI BANKING CORPORATION QUEENS ROAD CENTERAL, P.O.BOX 64,H.K.) in one lot by airmail.

It is subject to the Uniform Customs and Practice for Documentary Credit (1993) Revision, International Chamber of Commerce Publication No.500.

Yours faithfully

For HONGKONG&SHANGHAI BANKING CORPORATION

经审核信用证存在以下问题：

2、据修改过的信用证和补充资料缮制商业#5@p、装箱单，汇票，保险单，海运提单。

补充资料：

1、#5@p号：IV1221，#5@p日期为：20xx年10月10日

2、装运期：20xx年10月20日，航次：RED STAR V.1022

3、投保日期：20xx年10月19日委托业务员王华进行投保

4、唛头：

S.A.

ST060311

HONGKONG

No.1----1000

中国人民保险公司上海市分公司

The People’s Insurance Company of China Shanghai Branch

总公司设于北京 一九四九年创立

Head Office Beijing Established in 1949

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

#5@p号(INVOICE NO.) ： IV1221 保单号次 PLC876 合同号(CONTRACT NO.) ： ST060311 POLICY NO.：091220 信用证号(L/C NO.) ： CN3099/714

被保险人：SHANGHAI TEXTILES IMP.&EXP. CORP.

INSURED:

中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。

THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA(HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY ASPER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHED HEREON.

总保险金额 TOTAL AMOUNT INSURED: SAY U.S. DOLLARS FIVE HUNDRED NINTY FOUR THOUSAND ONLY. 保 启运日期 装载运输工具：

费 DATE OF COMMENCEMENT: 20TH OCT. 2006 PER CONVEYANCE: RED STAR V.1022 自 经 至

承保险别：

CONDITIONS: FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER OMCC

OF CIC 1/1/1981

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有_3 份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。

IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY,

IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER.

CLAIMS, IF ANY,ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE

ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE

COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE

VOID.

中国人民保险公司广州市分公司

The People’s Insurance Company of China Guangzhou Branch

赔款偿付地点

CLAIM PAYABLE AT： *****

出单日期

Authorized Signature

ISSUING DATE: 20 OCT. 2006

地址(ADD)：中国上海黄埔路112号 电话 ( TEL )：(021)86521049

地址(ADD)：邮编 ( POST CODE )：200000 传真 ( FAX )：(021)84404593 TH

BILL OF EXCHANGE

.L/C No.

No.

At(sight) of Second of Exchange (First of exchange being unpaid)

PACKING LIST