14、如果来证没有申请人（或付款人）一栏，而是直接指明汇票付款人时，如“we open credit no. ps8803 available by drafts drawn on eec co., ltd.”那么发票的抬头人应做成（ ） a、不填 b、开证行 c、drawn on eec co., ltd d、eec co., ltd
40、国外来证规定的装运期限为“after 20th may 2006”，则正本提单的装运日期应理解为在2006年5月20日或以后。
41、如果要求受益人提交两份正本发票，可在发票条款份数中注明“duplicate”。
分析信用证单元作业
1、basic header f 01 bkchcnbja940 0542 763485 applicantion header q 700 1043 011214 scbkhkhhbxxx 3414 633333 1048 n *shanghai commercial bank limited *hong kong user header service code 103: bank. priority 113: mesg user ref. 108: bbibmey036p40000 info. from ci 115: sequence of total 27 : 1/1 form of doc. credit 40 a : irrevocable doc. credit number 20 : lcbb61561 date of issue 31 c : 081214 expiry 31 d : date 090129 place at our counter in hongkong applicant 50 : ablendid development ltd unit 10-6, 15/f menal asia granite 34 wai yip street, kowloon hong kong beneficiary 59 : soho textile and light industry co. ltd. 120 taiping road. nanjing,china amount 32 b :currency usd amount 108,750.00 pos. / neg. tol. (%) 39 a : 10/10 available with/by 41 d : any bank by negotiation drafts at … 42 c : at sight drawee 42 d : shanghai commercial bank ltd. hongkong for full invoice value partial shipments 43 p : allowed transshipment 43 t : allowed loading in charge 44 a : port inchina for transport to … 44 b : aarhus,denmark description of goods 45 a : fabric crushed velour at usd7.5/m as per s/c no. 2k11121 art. 5360004/10, 1,000m vanilla art. 5360025/30, 2,000m burgundy art. 5360029/40, 10,700m hunter green all cif aarhus,denmark documents required 46 a : 1.full set of clean ‘on board ocean vessel’ bill of lading issued to order and blank endorsed notifying jysk co. ltd., and marked ‘freight prepaid’ showing name and address of shipping company’s agent at destination. 2.signed commercial invoices in triplicate showing cif value of the mentioned goods and stating ‘we hereby certify that the goods herein invoiced confirm with p/o no., jsl order no. and art. no.’ 3.packing lists in triplicate showing number of cartons, gross weight, net weight and specified per container, 4.gsp certificate form a in duplicate issued by competent authority of p.r.china 5.insurance policy or certificate in assignable form and endorsed in blank for 110 pct of invoice value with claims payable at destination in currency of draft covering icc (a), institute war clauses (cargo), institute strikes clauses (cargo), warehouse to warhouse clauses and showing no. of originals issued. additional cond. 47 a : 1.charges incurred in respect of any telegraphic transfer/charts payment/payment advice by swift/telex are for account of beneficiary. 2.a handling commission of usd50.00 or equivalent, plus telex charges, if any, will be deducted from the proceeds for each set of documents with discrepancies presented under this letter of credit. 3.all documents must be presented through beneficiary’s banker and extra copy of invoice and transport document for l/c issuing bank’s file required. we hereby engage with the drawers, endorsers and bona fide holders that drafts drawn and negotiated in compliance with the terms and conditions of this credit will be duly honoured on presentation. this documentary credit is subject to the uniform customs and practice for documentary credits (1993) revision, international chamber of commerce, publication no. 500. details of charges 71 b : all banking charges outside hong kong are for account of beneficiary. presentation period 48 : all documents must be presented to and reach our counter in hong kong within 7 days after b/l date. confirmation 49 : without instructions 78 : 1.pls forward the whole set of documents in one lot to our bills processing centre (kowloon) at 2/f., 666 nathan road,kowloon, hong kong via courier service at beneficiary’s expenses. 2.in reimbursement, we shall remit proceeds in accordance with your instructions upon receipt of the documents advise through 57 d : your jiangsu branch, 148 zhongshan south road, nanjing,china
1、sales contract no.:ss03 date:may 20.2009 seller: shanghai stationery and sporting goods imp. and exp. corp. address : 5-15 mansion 1230-1240 zhongshan road, shanghai buyer: smith co. ltd. , address :the jane street ,kong zone , london ,england this contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below: name of commodity: men’s gloves specification: model no. 5 quantity: 2000dozens unit price : cfr amsterdam usd 45.00 per dozen amount : usd90 000.00( say u.s. dollars ninety thousand only) shipment : from shanghai , china to amsterdam, holland not later than july 30, 2009 with transshipment and partial shipment not allowed packing: by seaworthy cartons(ctns) insurance: to be covered by buyers terms of payment: by irrevocable letter of credit at sight shipping marks: at sellers’ option l/c credit number: a2b9600463 date of issue: 090618 advising bank： bank ofchinazhongshan dong yi lu 23 shanghaichina form of documentary credit: irrevocable date and place expiry: 090830/on issuing bank’s counters applicant: smith co. ltd. the jane street, kong zone, london ,england beneficiary: shanghai stationery and sporting goods imp.and exp.corp.5-15 mansion 1230-1240 zhongshan road,shanghai currency code, amount: usd 90 000.00 available with...by...: any bank in advising bank's country by negotiation at 30 days sight draft(s) drawn on： abn amro bank nv, london partial shipments: permitted transshipment: prohibited loading on board /dispatch/taking in charge at/from: shanghai port for transportation to: amsterdam port shipment period: not later than 090630 description of goods: 2000 dozens men's gloves cfr amsterdam at usd 45.00 each
1、根据下列资料缮制商业发票一份issuing bank:tokyo bank ltd.,tokyo l/c no.: 9426 date of issue :170615 applicant: saka international food co. 26 torimi-cho nishi – pu, nagoya 546, japan beneficiary: ningbo native products co. no.115 dongfeng road, ningbo, china loading in charge: ningbo, china for transportion to: nagoya, japan description of goods:20m/t fresh bamboo shoots at cif nagoya usd 1080.00 per m/t and 30 m/t fresh asparagus at cif nagoya usd1600.00 per m/t as per contract no. np94051 documents required: commercial invoice in triplicate and certify that the goods are of chinese origin. ………. shipping marks : no marks 制作发票的日期: 2017年6月19日 发票号码：20170612 汇票付款期限：即期 商业发票 commercial invoice 1.出口商exporter 4.发票日期和发票号invoice date and no. 5.合同号contract no. 6.信用证号l/c no. 2.进口商importer 7.原产地国county/region of origin of 8.贸易方式trade mode 3.运输事项transport details 9.交货和付款条款terms of delivery and payment 10.运输标志和集装箱号 shipping marks; container no. 11. 包装类型及件数；商品编码；商品描述 number and kind of packages; commodity no.; commodity description 12.数量 quantity 13.单价unit price 14.金额 amount 15.总值（用数字和文字表示）total amount(in figure and word) 16.出口商签章 exporter stamp and signature
缮制装箱单单元作业
1、按以下资料缮制装箱单一份 issuing bank: the hongkong and shanghai banking corporation, hongkong l/c no.: cmd 20808 applicant: hongkong abc company no.18 building broadstone street, hongkong , china beneficiary: ningbo shanya imp& exp co. no. 12 zhishan road, ningbo covering: frozen soybeans 10m/t cif hongkong usd 920.00 per m/t from ningbo to hongkong packing: in seaworthy cartons size is 30cm*30cm*40cm/ctn net wight: 20kgs per carton gross weight: 21kgs per carton invoice no.: sy22 invoce date : 2017.4.15 contract no.: sya2000663 装 箱 单 packing list 1.出口商exporter 3.装箱单日期packing list date 2.进口商importer 4.合同号contract no. 5.信用证号l/c no. 6.发票日期和发票号invoice date and no. 7.运输标志和集装箱号 shipping marks; container no. 8. 包装类型及件数；商品编码；商品描述 number and kind of packages; commodity no.; commodity description 9.毛重kg gross weight 10.净重kg net weight 11.体积m3 cube 12.出口商签章 exporter stamp and signature
5缮制订舱委托书
缮制订舱委托书单元作业
1、l/c no.：1-01-f-05776 date and place expiry: 170815/on china beneficiary: china national light products i/e corp. jiangsu(group). 2, qiao guang road, guangzhou. …… shipment: partial shipments are allowed, transhipment is allowed. shipment from shanghai to dublin,ireland, latest 17.07.31 covering: 1,100 pieces “helm” brand wall clock. shipping marks: eves dublin documents required: full set original clean on board ocean bills of lading made out to order endorsed in blank，marked freight prepaid notify 1)eves distributors ltd., 2c sunbury industrial estate, walkinstown dublin 12,ireland. 2)fidelity mercantile co., ltd., g.p.o. box 890, hong kong. the goods are packed in 110 cases, net weight: 1105 kgs. gross weight: 1895kgs, meas: 6.55cbm，vessel：changhong v565. 补充资料： contract no.: cnl17122 贸易术语：cfr 单证员：wanglin 电话：0086-020-84530365 传真：0086-020-84530366
6、信用证条款“certificate of origin in two fold indicating that goods are of chinese origin issued by chamber of commerce”，根据该条款，原产地证的签发机构为（ ）。 a、商会 b、出入境检验检疫局 c、公证处 d、海关
7、当前，全球有 30 个给惠国，其中 27 个国家或地区给予中国产品以普惠制待遇。不在这 27 个国家中的是（ ）。 b a 、德国、比利时、荷兰 b 、波兰、韩国、香港 c 、卢森堡、法国、丹麦 d 、日本、加拿大、澳大利亚 原产地规则的核心部分是（ ）。 a、原产地标准 b、直运规则 c、书面证明 d、保护措施
1、received from:industrial bank ofengland beneficiary: ningbo hantong trade co.,ltd. no.23 heying road ,ningbochina applicant: brown brother (bb) company no.18 queen street, manchest,england shipment : from ningbo to manchest by sea covering: dehydrated vegetables packed in 3000 cartons net weight: 30m/t documents required: … ﹒gsp form a in one copy shipping marks: bb/vegetables/no.1- 3000 invoice no.: ht20126 date: 17-08-10 证书申请日期：17-08-12
1、sales contract no.br2001218 date:may 20.2017 seller: ningbo huadong food co. ltd.（宁波华东食品有限公司） buyer: toko trade corporation name of commodity: frozen peapods（冻豌豆） quantity: 30m/t unit price : cif osaka usd 1020.00 per m/t amount : usd30 600.00 shipment : from ningbo , china to osaka , japan not later than june 15,2017 packing: by seaworthy cartons n.w: 20kgs/ctn g.w:21kgs/ctn payment: by irrevocable letter of credit at sight shipping marks: toko/ made inchina/ no.1-1500 其它制单资料： 出口口岸：宁波海关（3101） 出口单位编码：3103945120 贸易方式：一般贸易 运输工具名称：lirong, e33 运单号码：cosu211 境内货源地：宁波其他 运费总价为220美元，保险费总价为210美元。 出口日期；2017年5月28日 报关日期；2017年5月27日 报关员：王华
18、保单中的保费与费率(premium & rate)一栏一般在保险单印刷时已印妥“as arranged”(按约定),故每笔保费和费率可以不具体表示，但当l/c规定“insurance policy or certificate for full invoice value plus 10% marked premium paid”时，应将印就的”as arranged”划掉，加盖核对章后打上“paid”字样。
39、提单中的唛头制作必须与发票相一致，不得采用“as per invoice no. ×××”字样代替。
40、承运人签发倒签提单属欺骗性质的行为。
41、海运提单的签发日期应早于保险单的签发日期。
42、fob价格条件下，由进口商安排运输。因此，提单中的托运人一定是出口商。
43、铁路运单和航空运单不同于海运提单，它们不能通过背书方式流通转让。
44、海运托运单和海运提单都是托运人和承运人的运输合同的契约，尽管形式不同，但作用是相同的。
缮制保险单据单元作业
1、letter of credit no.: ys1234 beneficiary:china machinery imp & exp co.,ningbo branch amount:usd 18 400.00 list of documents: …… insurance policy in duplicate blank endorsed covering all risks and war risk for 110% invoice value claim at london,england covering:400sets butterfly sewing machines packing:in wooden cases of 1 set each shipment:from ningbo to london,englandby vessel "hongzhen"v.65 on july 15,2017 with transshipment at hongkong invoice no.:mie201156 special conditions : all documents must show the l/c no. 补充资料： contract no.：2017003 policy no.：20170712 b/l no.：20171235
2、letter of credit no.: ys1234 beneficiary:china machinery imp & exp co.,ningbo branch amount:usd 18 400.00 list of documents: …… insurance policy in duplicate blank endorsed covering all risks and war risk for 110% invoice value claim at london,england covering:400sets butterfly sewing machines packing:in wooden cases of 1 set each shipment:from ningbo to london,englandby vessel "hongzhen"v.65 on july 15,2017 with transshipment at hongkong invoice no.:mie201156 special conditions : all documents must show the l/c no. 补充资料： contract no.：2017003 policy no.：20170712 b/l no.：20171235
缮制运输单据单元作业
1、issuing bank: national bank, nagoya no.145 first road nagoya ,japan l/c no.: e-06777 date:jan.15,2017 benefigiary: zhengjiang dongfang food co.,ltd. no. 124 qingchun road hangzhou ,china applicant： jeans co. nagoya no.111 avenue , nagoya,japan shipment: from ningbo to nagoya , not later than jan. 25th , 2017 partial shipment: allowed transshipment: allowed covering: 3000 cans canned meat shipping marks: n/m the goods are packed in 210 cases gross weight: 3300kgs measurement: 76.43m3 ocean vaseel: yurong voy. no. : e244 documents required: …… full set of clean on board ocean bills of lading made out to order of issuing bank and blank endorsed marked freight prepaid and notify issuing bank 其它制单资料： 货物装运日期:2017-01-25 提单号：201701223
5、如果信用证显示 available with any bank ，在缮制汇票时，受款人栏目 ( b ) 如果信用证显示 available with any bank ，在缮制汇票时，受款人栏目 ( b ) 如果信用证显示available with any bank，在缮制汇票时，受款人栏目( )。 a、只能填写any bank b、可以由受益人指定 c、只能由开证行指定 d、可以由进口商指定
18、一张商业汇票的收款人是“pay to john stone or order”，这张汇票可以通过背书转让。
缮制附属单据单元作业
1、补充资料： （1）shipping mark: abc helsinki no.1-400 （2）2017年12月3日开出装箱单；12月13日装船，船名suisun v. 103 （3）g.w.为3 600 kgs，n.g.为3 500 kgs （4）b/l no.: ken 05-25401 （5）invoice no.：2017789 （6）container no.：cosco0602143 （7）meas:40cbm （8）hs code：853931910 issue of a documentary credit sequence of total * 27 : 1／1 from of doc. credit * 40 a: irrevocable doc. credit number * 20 : lrt0402457 date of issue 31 c: 171125 expiry * 31 d: 180110 applicant * 50 : a.b.c. corp. akeksanterink auto p. o. box 9, finland beneficiary * 59 : shanghai xinxin trading co., ltd. 88, chungshan road e.1, shanghai,china amount * 32 b : currency usd amount 67 500.00 pos. / neg. tol. (%) 39 a: 05／05 available with/by * 41 d : bank ofchina draft at … 42 c: sight drawee 42 d: metita bank ltd.,finland partial shipments 43 p: allowed transshipment 43 t: allowed loading in charge 44 a: shanghai for transport to … 44 b: helsinki shipment period 44 c: latest dec 26th, 2017 descript. of goods 45 a: trangle brand 3u－shape electronic energy saving lamp, tr－3u－a 110v 5w e27/b22 5 000pcs usd2.50/pc tr－3u－a 110v 7w e27/b22 5 000pcs usd3.00/pc tr－3u－a 110v 22w e27/b22 5 000pcs usd3.80/pc tr－3u－a 110v 26w e27/b22 5 000pcs usd4.20/pc cif helsinki as per s/c 04sgq468001 dd 15, nov., 17 documents required 46 a: commercial invoice in 5 copies packing list in 5 copies full set of 3/3 original clean on board marine bills of lading, made out to order, marked “freight prepaid” and notify applicant. gsp certificate of origin form a, certifying goods of origin inchina, issued by competent authorities. insurance policy/certificate covering risks f.p.a of picc. including warehouse to warehouse clause up to final destination at helsinki, for at least 110 pct of cif－value. shipping advices must be sent to applicant within 2 days after shipment advising number of packages,gross & net weight, vessel name, bill of lading no. and date, contract no., value. ………………………………. details of charges 71 b: bank charges excluding issuing banks are for account of beneficiary. presentation period 48 : documents to be presented within 15 days from shipment date confirmation *49 : without
缮制汇票单元作业
1、issuing bank:australiaand new zealand banking group limited north shore area 8 railway st chatswo od nsw2067 l/c no .and date: lc96067 nov .5,2017 amount:usd21 600.00 applicant:chang feng international co. north shore area 16 railway st chatswo od new2068 beneficiary : ningbo yitong leather co., ltd. we open an irrevocable documentary credit available by negotiation against presentation of the documents detailed herein and of beneficiary's drafts in duplicate at sight drawn on us. the date of draft : nov.25,2017 invoice no.: bp9600636