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1、国际商务单证双语教程（第三版）章后习题参考答案第1章案例分析【参考答案】Our side should deliver the goods in accordance with the provisions, and send the documents to the acceptance foreign capital bank for payment.Because a confirming bank and an issuing bank shall bear the liability for the first payment with the beneficiary for gua
2、ranteeing payment once confirmed according to the regulations of UCP600 Art. 4. Without consent of the beneficiary, the guarantee shall not be revoked. As long as the beneficiary delivers the documents which meet the requirements of L/C in the period of validity of the L/C required to a confirming b
3、ank, it must negotiate and make payment.我方应按规定交货，并向该承兑外资银行交单，要求付款。因为根据UCP600规定，L/C 一经保兑，保兑行与开证行同为第一性付款人，对受益人就要承当保证 付款的责任，未经受益人同意，该项保证不得撤销。只要受益人在信用证的有效期内将符合L/C规定的单 据提交保兑行，保兑行就必须议付、付款。第26案例分析【参考答案】1 .正确。2 .第十四条第i条款规定：单据的出单日期可以早于信用证开立日期，但不得迟于信用证规定的提示 日期。本案中的“产地证的日期迟于装船日期”是绝不允许的，这是因为UCP600规定：产地证的日期应 早于装
4、船日期。3 .装箱单需要注明出单日期。Currency Conversion RatesCC Charges in des. CurrencyUSDFor Carriers Use Only Charges at Destination at DestinationTotal Collect Charges AIR WAYBILLNUMBER999-80693231案例分析【参考答案】(1)根据国际货运保险市场的惯例，中国人民保险公司的海洋货物保险条款规定的责任起讫期限，也是 采用“仓至仓”条款，即保险公司的保险责任可以从被保险货物运离起运地仓库开始生效，直至目的地收 货人最后仓库为止。(2)
5、如该批货物未抵达上述仓库或储存处所，那么以被保险货物在最后卸载港全部卸离海轮后满60天为 止。如在上述60天内被保险货物需转运至非保险单所载明的目的地时，那么以该项货物开始转运时终止。(3)在本案例中，该外贸公司已将该批货灌装并等待铁路转运至不同买主，说明保险责任已经终止，故 向保险公司索赔遭到保险公司的拒绝。练习题【参考答案】CATICO IMPORT AND EXPROT CORP.87 LIANHU ROANANJING, CHINACERTIFICATETo:FLY TRAVEL G(X)DS l/E GROUPInvoice No.: SUNJA0306MAR 05, 2015OSS
6、ERSTRA 12 , 7256DZ ENSCHEDE THE Date.NETHERLANDSWE CERTIFY HEREBY THAT GOODS UNDERORDER NO. 8561 HAS BEEN SHIPPED BEFORE MAR 06, 2015 AND ALL THE REQUIRED DOCUMENTS HAVE BEEN FAXED TO THE APPLICANT IN ONE WEEK AFTER SHIPPING DATE.CATICO IMPORT AND EXP ROT CORP.李强练习题练习1【参考答案】中华人民共和国进口货物许可证IMPORT LICE
7、NCE THE PEOPLESREPUBLIC OF CHINA1 .我国对外成交单位Importer上海朗明商贸52编码3041255963 .进口许可证编号License No.CT886611258392 ,收货单位Consignee上海朗明商贸4 .许可证有效期Validity2016年2月5 .贸易方式Terms of trade一般贸易8.进口国家(地区)Country whence consigned日本6 .外汇来源Terms of foreign exchange购汇9 .商品原产地Country of origin日本7 .到货口岸10 .商品用途Port of desti
8、nation上海Use of commodity外贸自营内销11 .陵头包装件数Marks & numbers - number of packagesEASTSHANGHAINOSI-500MADE IN JAPAN12.商品名称商品编码commodity空调,皿。眄 N。.8415102113.商品规格、型号Specification单 位Unit14.数量Quantity15 .单价（）Unit Price16.总值（） Amount17 ,总值折美元Amount in USD制冷量4千大卡/时分体式空 调台500200美元100000 美元10000018 .总计Total500100
9、00019.备注Supplementary details20 .发证机关盖章Issuing authorit/s stamp发证日期Signature Date2015 年 12 月 1 日商务部监制本证不得涂改，不得转让【参考答案】中华人民共和国海关进口货物报关单预录入编号：DS9110006海关编号：进口口岸上海备案号进口日期 2015-04-17申报日期 _2015-04-19经营单位5230412559南京唐朝纺织服装运输方式 海运运输工具名称Volendam Voy. 7524提运单号782-02458690收货单位贸易方式一般贸易征免性质 一般征免征税比例_许可证号CT88661
10、182569起运国（地区）CANADA装货港MONTREAL境内目的地 SHANGHAI批准文号成父方式CIF运费保费杂费_合同协议号F01LCB05127件数85包装种类 纸箱毛重（公斤）19.00KGS净重（公斤）_17.00KGS集装箱号随附单据用途外贸自营内销标记陵码及备注_FASHION FORCEF01LCB05127CTN NO.SHANGHAIMADE IN CANADA项 号商品编号商品名称、规格型 号数量及单位最终目的 国（地区】 单价1总价币制征免162043200.90LADIESCOTTONBLAZER100% COTTON40SX20/140X602550PCSCH
11、INAUSD12.80USD32640.00USD一般Total:2550PCSUSD32640.00税费征收情况税务登记号码：录 入 员录入单位兹声明以上申报无讹并承当 法律责任海关审单批注及放行日期（签 章）审单审价报关员李萩J 八、申报单位（签章）南京唐朝纺织服装征税统计单位地址南京市管家桥85号华荣大厦2901室查验放行 填制日期210005025-47150042015-04-19第8章案例分析【参考答案】分析：注意防范风险从出口商的利益角度分析，出口商即使提供两张商业发票，进口商也不会付两笔货款，要防范的风险 主要有：一是合同中绝对不要订立有关出具两张发票的条款。如果有此条款。当产
12、生贸易纠纷时，不利于 矛盾争端的解决。尤其对于那些信誉等级较差的进口商，更要防止因国际市场价格下跌或其支付能力较差, 以握有一张低价发票或者有关合同条款逼迫降价或拒绝提货。二是平安结汇问题。只要收到全部货款之后, 再邮递第二张发票就不会有外汇风险，但是在处理单证过程中必须加以小心，千万别出错。例如，有一次， 公司一个业务员将全套单证都是按照低价发票制作的，并通过银行把所有单证传递给进口商，付款方式是 D/PATSIGHT,进口商很快就报关提货，也没有再索要那张与合同一致的高金额发票。出口商收到银行结 汇通知后，与合同金额核对时才发现出了问题，少收汇15000美元。于是及时与进口商联系索取差额外
13、汇， 但进口商以货币贬值汇率下跌、国际市场价格下降、需要帮助等为由拒付，最后只能做出让步，折中处理， 索回两张发票价值差额的一半。三是对于有的进口商同时提出索要与第二张低金额发票相一致的汇票，此 时绝对不能提供，以防进口商在付汇方面做文章，造成结汇风险。四是注意防止因发票价格过低而引起被 动倾销的问题。如果是一个长期大宗贸易进口商，要求做的发票价格过低，容易引起进口国海关的注意, 招致反倾销调查，失去市场份额。从进口商的利益角度分析，往往要求做两张发票的进口商，大局部与进口国海关有密切关系，这涉及 海关估价问题，与出口商没有关系。如果进口商报关使用的发票金额比其他同类相同或相似产品的进口价 格
14、低出许多。就会有海关有记录，同样面临着货价不真实或出口商倾销的嫌疑，招致立案调查，影响到出 口商在进口国的市场份额及贸易量。此外，如果出口商在进口国不止一个客户时，为其中某一进口商提供了两张商业发票，还要注意防止 该进口商利用低价发票扰乱市场。原因很简单，一是少缴关税，占有本钱优势。二是有低价发票效应。例 如，在市场价格变化时，进口贸易商拿着低价发票在最终用户那里显示，迫使其它进口相同产品的进口贸 易商无法出售给最终用户，导致不公平竞争，从而失去其他进口商，使市场萎缩。练习题【参考答案】题目补充资料:L/C No. DC LUT120954开证行：HSBC BANK PLC, LONDON汇票
15、号码：JHG77654BILL OF EXCHANGE不可撤销信用证日期支取Date_AUG 29,2015 _ Payable号码汇票金额No. JHG77654 Exchange for见票日at * sight of this FIRST of unpaid)Drawn Under Danske Bank Group_Irrevocable L/C No. DC LUT120954按息 付款 杭州With interest % HangzhouUSD50000.00后(本汇票之副本未付)付交Exchange (Second of Exchange BeingPay to the orde
16、r of BANK OF CHINA HANGZHOU BRANCH 金额the sum of U.S DOLLARS FIVE THOUSAND ONLY 此致To Danske Bank GroupZhejiang XINDA Foreign Trade Corp. Ltd.王一峰EXCHANGE FOR USD50000,00AT * DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF BANK OF CHINA HANGZHOU BRANCHTHE
17、 SUM OF U.S DOLLARS TWENTY-FIVE THOUSAND ONIYTO Danske Bank GroupZhejiang XINDA Foreign Trade Corp. Ltd.王一峰第9章练习题【参考答案】信用证需要增加以下保险条款，位置放在“+DETAILED PACKING LISTS IN 3 copIES. ”下一行+ INSURANCE POLICY COVERING W. P. A AND SRCC AS PER C. I. C. FOR 110 PCT OF INVOICEVALUE, CLAIMS, IF ANY, PAYBLE AT THE P
18、ORT OF DESTINATION IN THE CURRENCY OF DRAFT.出口货物运输保险投保单发票号码FDDG65432投保条款和险别被保险人客户抬头GUANGDONG TEXTILE GARMENT CO, LTD.HUARONG MANSION RM2901 NO.85 ZHONGSHAN ROAD, GUANGZHOU, CHINA(V(V()PICC CLAUSE)ICC CLAUSE)ALL RISKS)W.P.A./W.A.)F.P.A.)WAR RISKS)S.R.C.C.)STRIKE)ICC CLAUSE A)ICC CLAUSE B)ICC CLAUSE C
19、) AIRTPT ALL RISKS)AIRTPT RISKS) O/LTPT ALL RISKS)O/LTPT RISKS)TRANSHIPMENT RISKS)WTO W)T.P.N.D.)F.R.E.C.)R.F.W.D.)RISKS OF BREAKAGE)LO.P.过户FASHION FORCE CO., LTDP.O.BOX 8935 NEW TERMINAL, ALTA, VISTA OTTAWA, CANADA保险金额USD( 35904.00)HKD()( )( )启运港GUANGZHOU, CHINA目的港MONTREAL, CANADA转内陆/开航日期3月20日船名航次赔
20、款地点MONTREAL, CANADA赔付币别USD正本份数3其它特 别条款/以下由保险公司填写保单号码费率签单日期保费投保日期:投保人签章:中保财产保险The Peoples Insurance (Property) Company of China, Ltd发票号码Invoice No. FDDG65432保险单号次Policy No.海洋货物运输保险单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人：Insured： GUANGDONG TEXTILE GARMENT中保财产保险(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，
21、按 照本保险单承当险别和反面所载条款与以下特别条款承保以下货物运输保险，特签发本保险单。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called The Company), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under m
22、entioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保险货物工程Descriptions of Goods包装单位数量Packing UnitQuantity保险金额Amount Insured承保险别货物标记ConditionsMarks of Goods总保险金额：Total Amount Insured:保费Premium As arranged载运
23、输工具开航日期Per conveyance S.SSig. on or abt起运港目的港FormTo所保货物，如发生本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，应向本公司提交保险单正本(本保险单共有一份正本)及有关文件。如一份正本已用于索 赔，其余正本那么自动失效。In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Companys Agent as mentioned her
24、eunder. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void.赔款偿A地点Claim payable at日期在Dateat地址：Address：第10章练习题【参考答案】1. Ship
25、per Insert Name, Address and PhoneXINHONG TRADING CO,LTD224JINLIN ROAD,NANJING,CHINAB/L NO.SH223545中远集装箱运输 COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as otherwise
26、 noted. The total number of packages or unites stuffed in the container. The description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier
27、has Issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by th
28、e terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.2. Consignee Inser
29、t Name, Address and Phone TO ORDER OF SHIPPER3. Notify Party Insert Name, Address and Phone (It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify) WAV GENEAL TRADING CO.,OSAKA, JAPAN4. Combined Transport *5. Combined Transport*Pre-carriage byPlace of Re
30、ceipt6. Ocean Vessel Voy. No. DAFENG V33367. Port of Loading NANJING,CHINA8. Port of Discharge OSAKA, JAPAN9. Combined Transport *Place of DeliveryMarks & Nos.Container/Seal No.No. of Containers or PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementITOCHUOSAKA
31、NO.1-200200CTNS200 CTNS OF LADIES GARMENTSFREIGHT PREPAID3080.00KGS24.00M3Description of Contents for Shipper/s Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 Limitation TWO HUNDRED CARTONS ONLY.11. Freight & Charges Revenue Tons
32、RatePerPrepaid (CollectDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueNANJING, CHINA MAY 15, 2018Total PrepaidNo. of Original B(s)/LTHREESigned for the Carrier, COSCOCONTAINER LINESLADEN ON BOARD THE VESSELDATEBYBILL OF EXCHANGE#不可撤销信用证-THE ROYAL BANK.TOKYO,bad Drawn UnderI
33、rrevocable L/C No. JST-ABlz日期支取按息付款Date APRIL 5.2018Payable With interest %号码No. SH25586汇票金额USD 10300.00南京MAY 20.2018Exchange forNanjing见票at日后(本汇票之副本未付)付交sight of this FIRST of Exchange (Second of ExchangeBeing unpaid) Pay to the order of BANK OF CHINA金额the sum ofU.S. DOLLARS TEN THOUSAND THREE HUND
34、RED ONIY.此致T：E ROYAL BANK.TOKYORADING CO,张立)1 .Goods consigned from (Exporters business name, address, country)XINHONG TRADING CO,LTD224 JINLIN ROAD, NANJING, CHINA2 .Goods consigned to (Consignees name, address, country)WAV GENEAL TRADING CO.,OSAKA, JAPANORIGINALReference No.3 .Means of transport a
35、nd route (as far as known)ON MAY 15, 2018FROM NANJING, CHINA TO OSAKA, JAPANBY VESSELGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)FORMAIssued inTHE PEOPLES REPUBLIC OF CHINA(country)See Notes overleaf4 .For official use第3章案例分析案例1【参考答案】(1) After we show
36、our cable which the importer agrees to extend, banks can agree to make negotiation? Why?由于展期必须得到信用证相关各方同意才能有效，买卖双方并不能代表各方。因此银行不会同意议付。(2) What are the problems when our business personnel operate?当出现展期情况时，我们必须得到信用证相关各方同意才能进行装运货物事宜。is the issuing bank dishonored reasonable? Why?开证行拒付不合理。因为只要卖方在装运期内发货，
37、并在信用证有效期内交单，做到单证相符，开证 行必须付款。至于60%货物被损毁可以向保险公司索赔。【参考答案】(1)银行不同意议付。UCP600对修改信用证作出了规定：不可撤销信用证未经开证行、保兑行(如有的 话)及受益人同意，既不能修改也不能取消；如由受益人提出要求修改，再由开证申请人向开证行提出修改， 在经开证行同意后，由开证银行发出修改通知书以信件、电报等电信工具通过原通知行转告受益人，经各 方接受修改书后，修改方可有效。在本案中，虽然出口方有进口方同意修改的电报，但没有以信用证修改通知书的形式通过通知行转达, 也没有经过开证行等当事人的同意，故修改无效，银行将拒绝议付。(2)我方业务员在
38、操作上存在以下问题：信用证修改不符合UCP600规范，没有接到信用证修改通知 书，而仅收到进口方同意的电报。收到进口方同意修改的电报即发货，过于草率，虽然进口方同意修改， 但开证行还没有将信用证修改通知书送达，即修改还未生效，先行发货会造成单证不一致。及时.修改信 用证有效，9月16日装运完毕，根据本案的情况，15天后即10月1日(包括该日)前应先向银行交单，否 那么就过了信用证的议付有效期。5.Item number6.Marks and numbers of packages7.Number and kind of packages; description of goods8.Origi
39、n criterion(see Notes overleaf)9.Gross weight or other quantity10.Number and date of invoices1ITOCHU OSAKA NO,1-200TWO HUNDREDC200) CTNS OF LADIES GARMENTS叩3080.00KGSSH25586 APRIL 20, 201811. CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the export
40、er is correct.NANJING, CHINA APR.20 2018Place and date, signature and stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were produced in CHINA (country)and that they comply with the origin
41、requirements specified for those goods in the Generalized System of Preferences for goods exported toJAPANNANJING, CHINA APR.20 2018Place and date, signature and stamp of authorized signatoryCOMMERCIAL INVOICETo:WAV GENEAL TRADING CO,OSAKA, JAPANInvoice No.:SH25586Invoice Date:APRIL 20, 2018S/C No.:
42、SHL553From:NANJING, CHINATo: OSAKA, JAPANLetter of Credit No.: JST-AB12Marks andNumbersNumber and kind of package Description of goodsQuantityUnit PriceAmountCIF OSAKAITOCHUOSAKA NO,1-200LADIES GARMENTSSTYLE NO. ROCOCO STYLE NO.ROMANTICO1000 PCS1000 PCSUSD5.50USD4.80USD5500.00USD4800.00TOTAL:2000 PC
43、SUSD10300.00SAY TOTAL: USD TEN THOUSAND THREE HUNDRED ONLY.TonZTRADING 9, LTPACKING LISTTo:WAV GENEAL TRADING CO.,OSAKA, JAPANInvoice No.: SH25586Invoice Date: APRIL 20, 2018S/CNo.:SHL553From: NANJING, CHINATo: OSAKA, JAPANLetter of Credit No.:JST-AB12Date of Shipment: MAY 15, 2018Marks and NumbersN
44、umber and kind of package Description of goodsQuantityPackageG.WN.WMeas.ITOCHUOSAKA NO,1-200LADIES GARMENTSSTYLE NO. ROCOCOSTYLE NO.ROMANTICO1000PCS1000PCS100CTNS100CTNS15.40 KGS/CTN15.40 KGS/CTN13.00 KGS/CTN13.00 KGS/CTN0.12CBM/CTN0.12CBM/CTNTOTAL:2000PCS200CTNS3080KGS2600KGS24CBMSAY TOTAL: TWO HUN
45、DRED CARTONS ONLY.厂HONGXIN TRADING CO, LTD. 张在案例2【参考答案】本案例因对信用证条款有不同的解释，因而可能有两种不同的结果：(1)开证行不能拒付，理由：L/C规定的条件仅仅是说明付款时间；货到港后，只要单证相符，不 管货物好坏，开证行均应付款。(2)开证行有权拒付，理由：L/C中的条款是开证行付款的前提条件；货物在运输途中受损，不能 满足L/C条件。所以开证行有权拒付。因此，在实际工作中，必须严格审证，以免造成被动和损失。练习题练习1【参考答案】1. BENEFICIARY： NINGBO HUADU TEXTILE IMP. AND EXP. CO,