中原工学院信息商务学院《国际结算》试卷(A)班级国贸104 学号 2 姓名陶玉成绩一、案例题(每题10分,共30分)1.我A公司以FOB价向日本B公司出口一批货物,4月底由日本东京银行开来一份即期不可撤销信用证,要5月份装运,且规定由信誉较好的C银行为议付行,4月底时我方获悉日本B公司濒临倒闭,在此情况下,A公司是否应该发货?答:由于信用证支付方式是银行信用,开证银行承担第一性的付款责任。
信用证项下的付款是一种单据买卖,因而,只要受益人提交的单据符合信用证的规定,开证行就应履行付款义务。
本案中,我凭即期不可撤销信用证与日本客商签约出口货物,尽管我方出运前获悉进口方因资金问题濒临倒闭,但因有开证行第一性的付款保证,且开证行是一家资信较好的银行,所以,我方可根据信用证的规定装运出口,及时制作一整套结汇单据在信用证的有效期内到议付行办理议付手续。
当然,我方也可根据实际情况将货物出售给第三者。
2.国外开来不可撤销信用证,证中规定最迟装运期为2000年12月31日,议付有效期为2001年1月15日。
我方按证规定完成装运,并取得签发日为2000年12月10日的提单, 当我方备齐议付单据于2001年1月4日向银行议付交单时,银行却以单据过期为由拒付。
请问,银行拒付是否有理?为什么?答:银行的拒付是有理的。
因为根据《UCP600》第14条c款的规定受益人或其代表在不迟于本惯例所指的发运日之后的二十一个日历日内交单但在任何情况下都不得迟于信用证的截止日。
本案中我方取得了签发日期为2000年12月10日的提单于2001年1月4日到银行交单议付。
尽管我方未超过信用证规定的有效期到银行议付但我方提交的提单已构成了过期提单。
银行将不予接受迟于装运日期后2l天提交的单据……因此我方提交的过期提单银行是有权拒付的。
3.上海某进出口公司对日本出口1000000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:不会导致单证不一。
因为《UCP600》规定同一批货物由不同港口不同时间在同一航次装运的不视为分批装运。
在本案例中两次装运的大豆是装于同一航次的“奋发”号船上所以不能视为分批装运。
二、审证:根据以下合同内容审核信用证,找出不符点并进行修改.(40分)大连进出口贸易公司DALIAN IMPORT & EXPORT TRADE CORPORATION.231 XISHAN ROAD DALIAN , CHINASALES CONTRACTTEL:65788877 S/C NO:HX050264 FAX:65788876 DA TE::Jan.11,2005TO MESSRE::TKAMLA CORPORATION6-7,KAWARA MACHOSAKA, JAPANDear Sirs,We hereby confirm having sold to you the following goods on terms and conditions as specified below:LOADING PORT: DALIANDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITEDPAYMENT: IRREVOCABLE LETTER OF CREDIT AT SIGHT.TIME OF SHIPMENT: LATEST DATE OF SHIPMENT APR.16, 2005THE BUYER: THE SELLER:KAMLA CORPORATION DALIAN高田一郎 B 、信用证SEQUENCE OF TOTAL *27 : 1 / 1FORM OF DOC ,CREDIT *40 A : IRREVOCABLEDOC. CREDIT NUMBER *20 : 33416852DATE OF ISSUE 31 C : 050105 DATE AND PLACE OF EXPIRY *31 D : DA TE 050418 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50 : FUJI BANK LTD1013,SAKULATOKYO ,JAPANISSUING BANK 52A :FUJI BANK LTD1013,SAKULATOKYO ,JAPANBENEFICIARY *59 :DALIAN IMPORT & EXPORT TRADE CORPORATION.231XISHAN ROAD DALIAN, CHINAAMOUNT *32 B :CURRENCY USD AMOUNT 5100.00A VAILABLE WITH / BY *41 D :ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT … 42 C :DRAFTS AT 15 DAYS AFTER SIGHTFOR FULL INVOICE COSTDRAWEE 42 A :FUJI BANK LTDPARTIAL SHIPMENTS 43 P :ALLOWEDTRANSSHIPMENT 43 T :PROHIBITEDLOADING ON BOARD 44 A :SHANGHAIFOR TRANSPORTATION TO … 44 B :OSAKA PORTLA TEST DATE OF SHIPMENT 44 C :MAY.16, 2005DESCRIPT OF GOODS 45 A : COTTON DISHCLOTHART NO.HX80 5000PCS USD 5.20/PCART NO.HE27 5000PCS USD 5.00/PCCFR DALIANDOCUMENTS REQUIRED 46 A :+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+ PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUEDBY THE CHAMBER OF COMMERCE OR OTHERAUTHORITY DULY ENTITLED FOR THIS PURPOSE.+ 3/2 SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER OF SHIPPER AND BLANKENDORSED AND MARKED “ FREIGHT PREPAID ”ANDNOTIFY APPLICANT.+ FULL SET OF NEGOTIABLE INSURANCE POLICY ORCERTIFICATE BLANK ENDORSED FOR 110 PCT OFINVOICE V ALUE COVERING ALL RISKSCHARGES 71B :ALL BANKING CHARGES OUTSIDE JAPANARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48 :DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THE V ALIDITYOFTHE CREDIT.根据销售合同的内容审核题中信用证,找出信用证中的不符点,并在下面详细列出:1. 开证日050105应改为0501202. 有效期050418 应改为0505013. 汇票付款期限DRAFTS AT 15 DAYS AFTER SIGHT应改为DRAFT AT SIGHT4. 价格条款CFR DALIAN 应改为CFR OSAKA5. 申请人APPLICANT FUJI BANK LTD 1013,SAKULA TOKYO ,JAPAN 应改为TKAMLA CORPORATION 6-7,KAWARA MACH OSAKA, JAPA6. PARTIAL SHIPMENTS:ALLOWED 应改为PROHIBITED7. AMOUNT:CURRENCY USD AMOUNT 5100.00应改为51000.08. LOADING ON BOARD:SHANGHAI应改为DALIA9. LATEST DATE OF SHIPMENT:MAY.16, 2005应改为APR.16, 200510.删除保险条款:+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATEBLANK ENDORSED FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKS三、填写汇票(30分)A、资料1. THE SELLERS:SHANGHAI TIMES TEXTILE TRADE CORPORATION(上海时代纺织品贸易公司)677 HUASHAN ROAD SHANGHAI CHINA TEL:(21) 60178833 李立2.THE BUYER::UNITEX MACHINERY LTD307 FIFTH A VENUE ,LONDON 10016 UK3. S/C No : ABC1512564. DESCRIPT OF GOODS:100% COTTON MAN’S SUITS CIF LONDON1)AGT NO. 353 6,000 PCS USD6.27/PC2)AGT NO. 228 8,600 PCS USD7.41/PC3)AGT NO. 331 11,000 PCS USD 6.70/PCPACKED IN ONE CTN OF 100 PCS EACH .TOTAL ONE 20’ CONTAINER NO. COSCU1122445.LOADING PORT& DESTINATION:FROM SHANGHAI TO LONDON6. TIME OF SHIPMENT:NOT LATER THAN JUL.31,20067. PARTIAL SHIPMENT:PROHIBITED TRANSHIPMENT:PROHIBITED8. INSURANCE:FOR 110 PCT OF INVOICE V ALUE COVERING ALL RISKS AND W AR RISK9. TERMS OF SHIPMENT:50 % BY L/C AT 30DAYS AFTER SIGHT, 50% BY D/P AT SIGHT10. CREDIT NO:TH20 DATE OF ISSUE:060530 DATE OF EXPIRY :06082011.ISSUING BANK:NATIONAL PARIS BANK24 MARSHALL VEDONCASTER LONDON, UK.12. NEGOTIATION BANK:BANK OF CHINA SHANGHAI BRANCH13.INVOICE NO:TT06060514.PACKING:1)G.W: 3.5KGS/CTN2)N.W: 3.0KGS/CTN3)MEAS: 0.04CBM/CTN15.VESSEL:HEHAI V.881 B/L NO: COSC052860 B/L DATE: JUL.25, 200616.人民币账号:RMB061222 外币账号:WB6843214417..DRAWEE: NATIONAL PARIS BANK填写汇票L/C项下的汇票:(15分)BILL OF EXCHANG SHANGHAI JUL.26 2006DateAt 30 DAYS AFTER sight of this SECOND BILL of EXCHANGE ( first of the same tenor and date unpaid ) pay to the order of BANK OF CHINA SHANGHAI BRANCH the sum of SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONL YDrawn under NA TIONAL PARIS BANKL/C No. TH2003 Dated MAY.302006To. NATIONAL PARIS BANK24 MARSHALL VEDONCASTER NEW YORK U.S.ASHANGHAI IMPORT & EXPORT TRADE CORPORATIONT王力托收项下的汇票:(15分)BILL OF EXCHANGE凭不可撤消信用证Drawn under S/C No.ABC151256 Irrevocable L/C No.Date 支取Payable With interest @ % 按息付款号码汇票金额上海No. TT060605 Exchange for USD 87523.00 Shanghai JUL.26, 2006 见票日后(本汇票之副本未付)付交金额D/P AT **********sight of this FIRST of Exchange ( Second of Exchange being unpaid ) Pay to the order of BANK OF CHINA SHANGHAI BRANCH the sum of SAY US DOLLARS EIGHTY SEVEN THOUSAND FIVE HUNDRED AND TWENTY THREE ONL Y.款已收讫Value receivedTo UNITEX MACHINERY LTD307 FIFTH A VENUE NEW YORK 10016 U.S.ASHANGHAI IMPORT & EXPORT TRADE CORPORATIONT王力。