信用证审核练习1

信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGEEITNER1082SACHIELAWFORDSeptember12,20065-39110PAYTOTHEShanghaiShenHuaLmp.&Exp.Coporation5,960.00ORDEROFUS$THESUMOFFivethousandninehundredandsixtyonlyU.S.DOLLARSBANKOFBOSTONTHEFIRSTNATIONALBANKOFBOSTONLougeEITNER:0000390:8373859368968952.试将下列短文译成中文:ADVANTAGEANDDISADVANTAGEOFCOLLECTIONThemostunsatisfactoryfeatureoftheD/Pfromoftransactionisthepossibilityofthebuyerorthisbankerrefusingtohonorthedraftandtakeuptheshippingdocuments,especiallyatatimewhenthemarketisfalling.Insuchacase,thesellermaynotreceivehispayment,althoughheisstilltheownerofthegoods.UnderD/Pmethod,beforemakingpayment,thebuyercannotgetdocumentsoftitletothegoodsandtakedeliveryofthegoods.Theownershipofthegoodsstillremainsinthehandsoftheseller.Ifthebuyerdishonorsthedraft,thesellercansellthegoodstoothers.InthecaseofpaymentbyD/A,thefurtherdifficultyarisesthat,onthebuyeracceptingthedraft,thedocumentsoftitlewillbesurrenderedtohim.Hence,ifthebuyergoesbankruptorbecomesinsolventbeforethepaymentbyD/PorD/A,unlessthebuyerisofunquestionableintegrityorofthereisaspecialrelationbetweenthesellerandthebuyer.ItisfarbetterfortheexportertouseL/CratherthanD/PorD/A.However,undercertaincircumstancesorforcertainpurposes,paymentbyD/PorD/Aisstilldeemednecessary,forinstance:(1)Forimplementationofforeigntradepolicy,especiallyforthepromotionoftradewithdevelopingcountries.(2)Forpromotionofexports,especiallytopushthesaleofournewproductsanddifficultsellcommodities.(3)Forpromotionoftradewiththesmallenterprisesbythegrantingcreditstothem.(4)Forsimplifyingproceduresofpaymentwhiledoingbusinesswithaffiliatedcorporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/Pat30daysaftersight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(TrustReceipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。4.根据下列图示用文字说明即期付款交单(D/Patsight)的结算流程:委托人（出口人）付款人（进口人）寄单银行代收银行5．根据下列图示用文字说明远期付款交单(D/Paftersight)的结算流程:委托人（出口人）付款人（进口人）寄单银行代收银行6.根据下列图示用文字说明承兑交单(D/A)的结算流程:委托人（出口人）付款人（进口人）寄单银行代收银行7．根据下列表格中的内容，按照不同的跟单托收条件分别填写承兑承兑日，付款日和交单日。交易合同中规定的托收条件代收银行向进口商提示汇票和单据的日期进口商在汇票上作出承兑的日期进口商向代收银行支付票款的日期代收银行向进口商提交货运单据的日期D/Patsight8月8日D/Pat30daysaftersight8月8日D/Aat30daysaftersight8月8日8．信用证条款翻译(1)Availablebybeneficiary’sdraftsatsighttogetherwiththefollowingdocumentsbearingourcreditnumber.(2)Alldraftsdrawnunderthiscreditmustcontaintheclause“DrawnunderBankof…….creditNo…….date…….”(3)SignedcommercialinvoiceinquintuplicateindicatingApplicant’sImportLicenceNo…….aswellasthiscreditnumber.(4)Fullsetofcleanonboardoceanbillsofladingmadeouttoshipper’sorder,endorsedtoorderofBankofChinaSingaporeBranchmarket”Freightprepaid”andnotifytheaboveapplicant.(5)Marineinsurancepoliciesorcertificatesinnegotiablefromfor110%ofCIFinvoicevaluecoveringAllRisksandWarRisksasperoceanmarinecargoclauseofthePeople’sInsuranceCompanyofChinadated1/1/1981withextendedcoveruptoKualaLumpurwithclaimspayableatdestinationinthecurrencyofdraft.