出口结汇单据制作练习习题1：按照下述的L/C缮制一份对应的汇票。
FROM: OVERSEAS UNION BANK LTD., SINGAPORETO: BANK OF CHINA, JIANGXI BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: K04/232Date of Issue 31C: 04/02/24Expiry *31 D: DATE 04/04/23 PLACE CHINAApplicant *50: KWONG FOO YOUNG CO., LTD.34 JALAP STREET,50050 SINGAPOREBeneficiary *59: JIANGXI FRUITS AND VEGETABLES I MP. AND EXP. CO., LTD.188 W AIMA ROAD, NANCHANG,CHINAAmount *32B: Currency USD Amount 5850.00Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at ······42C: DRAFTS AT SIGHTFOR FULL INVOICE V ALUEDrawee 42D: OVERSEAS UNION BANK LTD.,SINGAPOREPartial Shipments 43P: ALLOWEDTransshipment 43T: NOT ALLOWEDLoading in Charge 44A: ANY SEA PORT IN CHINAFor Transport to 44B: SINGAPORELatest Date of Ship. 44C: 04/04/13Descript. of Goods 45A :BEAN CURD AND VINEGARBEAN CURD, 200 CTNS, USD 12.75 PER CTN,VINEGAR, 200 JARS, USD 16.50 PER JAR,CIF SINGAPOREGOODS ARE AS PER S/C NO. KFY1013/2003.Documents required 46A:+SIGNED COMMERCIAL INVOICE, 3 FOLD.+PACKING LIST, 3 FOLD.+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING ISS UED TO OUR ORDER, MARKED “FREIGHT PREPAID”AND NOTI FY APPLICANT.+CERTIFICATE OF ORIGIN IN ONE ORIGINAL.+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE FOR 11 0 PCT OF THE INVOICE V ALUE COVERING ALL RISKS AS PER C IC.Additional Cond. 47A: 1. A DISCREPANCY FEE OF USD 50.00 W ILL BE DEDUCTED FOR EACH SET OF DOCUMENTS BEARING DI SCREPANCIES.2. THIS DOCUMENTARY CREDIT IS SUBJECT TO ICC PUBLIC ATION 500.Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHI N 10 DAYS AFTER ISSUANCE OF B/L BUT WITHIN THE V ALIDIT Y OF THE CREDIT.Confirmation instructions 49: WITHOUTDetails of Charges 71B: ALL BANKING COMMISSION AND CHA RGES OUTSIDE SINGAPORE ARE FOR THE ACCOUNT OF THE BE NEFICIARY.Instr to Payg/Accpty/Negoty Bank 78: UPON RECEIPT AND TAKIN G UP OF DOCUMENTS WE WILL REMIT THE PROCEED ACCORDI NG TO YOUR INSTRUCTIONS.习题2：按照下述的L/C缮制一份对应的汇票。
FROM: VOLKSBANK SCHORNDORF, HAMBURG, GERMANYTO: BANK OF CHINA, HEBEI BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: 02-4-1520Date of Issue 31C: 2002/11/18Expiry *31 D: DATE 2003/01/24 PLACE AT OUR COUN TERApplicant *50: LUCKY VICTORY INTERNATIONALSTUTTGART STIR. 5,D-84618, SCHORNDORF,GERMANYBeneficiary *59: HEBEI MACHINERY IMP. AND EXP. COR P (GROUP)720 DONGFENG ROADSHIJIAZHUANGCHINAAmount *32B: Currency USD Amount 67200.00Available with /by *41D: A V AILABLE WITH US BY DEFERRED P AYMENTAT 30 DAYS SIGHT FOR FULL INVOICE V ALUE AGAINST THE BENEFICIARY’S DOCUMENTSPartial Shipments 43P: ALLOWEDTransshipment 43T: ALLOWEDLoading in Charge 44A: TIANJINFor Transport to 44B: HAMBURGLatest Date of Ship. 44C: 2003/01/03Descript. of Goods 45A:STAINLESS STEEL SPADE HEAD，ART. NO. S821/29099, 4500PCS, USD9.60 PER PC.，ART. NO. F807/22199, 2500PCS, USD9.60 PER PC.，AS PER S/C NO. 02HM23600256 DATED NOV. 10, 2002.CIF HAMBURGDocuments required 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF WIM BOSMAN BV, P. O. BOX 54064, NL-3008, JB HAMBURG, MARKED “FREIGHT PREPAID”AND NOT IFY APPLICANT.+GSP CERTIFICATE OF ORIGIN FORM A+PACKING LIST IN TRIPLICATE.+INSURANCE POLICY ISSUED TO THE APPLICANT, COVERIN G RISKS AS PER INSTITUTE CARGO CLAUSE (A) INCLUDING WA REHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT SCHORNDORF, FOR AT LEAST 110 PCT OF THE CIF V ALUE, M ARKED PREMIUM PAID, SHOWING CLAIM PAYABLE IN GERMAN Y.Additional Cond. 47A:1，A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DI SCREPANCY DOCUMENTS PRESENTED.2. ISSURING BANK WILL DISCOUNT ACCEPTANCES ON REQ UEST, FOR A/C OF BENEFICIARY AT APPROPRIATE LIBOR PLUS ONE PCT MARGIN.3，ALL DOCUMENTS INDICATING THIS L/C NUMBER.Presentation Period 48: DOCUMENTS TO BE PRESENTED WIT HIN 21 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT.Details of Charges 71B: ALL BANKING CHARGES AND EXPENS ES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARY’S ACC OUNT.习题3：按照下述的L/C缮制一份对应的汇票。
FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-04007678Date of Issue 31C: 04/02/08Expiry *31 D: Date 04/04/30 Place CHINAApplicant *50: JAMES BROWN AND SONS2116 N W 21 STREETMIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO12 HONGQI ROADSUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ADVISING BANKBY NEGOTIATIONDraft at ······42C: DRAFTS AT SIGHTFOR FULL INVOICE V ALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMI NEW YORKPartial Shipments 43P: NOT ALLOWEDLoading in Charge 44A: SHANGHAIFor Transport to 44B: MIAMI FL.U.S.A.Descript. of Goods 45A:FISHING BOOTS, CFR MIAMI FL.ART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO. JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: ONE PAIR INTO ONE PAPER BAG, 12PAIRS PER CA RTON.ALL DETAILS ARE AS PER S/C NO. 04JB558.Documents required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID”AND NOTIFY APPLICANT.+SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND TH REE COPIES.+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGI NAL AND ONE COPY.+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURE R OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.Additional Cond. 47A:1. A HANDING FEE OF USD 50.00 WILL BE DEDUCTED IF DI SCREPANCY DOCUMENTS PRESENTED.2. INSURANCE TO BE EFFECTED BY BUYER.3. ALL DOCUMENTS MUST BE IN ENGLISH.4. ALL DOCUMENTS INDICATING THIS L/C NUMB ER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENS ES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARY’S ACC OUNT.Presentation Period 48: DOCUMENTS TO BE PRESENTED WIT HIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT.习题4：按照下面给出的条件分别缮制品质检验证书、受益人证明和装船通知。