国际结算实验6答案

1.银行审核受益人提交的单据时，根据信用证要求和单据内容，判断哪些单据可接受，哪些不能接受，说明理由。信用证单据接受/不接受种类内容aboutUSD576,824.00汇票USD525,000.00接受（在－10％范围）DrawnonAImportCompanyTo:AImportCompany接受Expirydate：20May,2002Issuedate:21May,2002不接受，过效期CommercialInvoice商业发票无受益人签章接受（受益人出具，可以不要签字）5000bagsbombazine4950bagsbombazine不接受（以件、包为单位，无浮动）5000MetricTonpeanutoil4692MetricTonpeanutoil不接受（超出浮动范围）Amount:aboutUSD100,000.00USD110,000.00（汇票金额：“USD110,000.00”）可以接受（＋－10％范围）Amount:USD100,000.00USD110,000.00（汇票金额：“USD100,000.00”）不接受CIFC5HongKongUSD145,935.00“USD137,63825”（总值栏金额）接受CIFHongKong147,550.00，Freightfee:HKD10,560.00Insurancefee:HKD140.00CIFHongKongHKD147.550.00LessFHKD10,560.00LessFHKD140.00FOBHKD136,850.00接受markedFreightPrepaid提单FreightPrepayable不接受（要求预付，但是表述的是可以预付）Shipmentnotlaterthan20July,1998备运提单签发日:“18July,1998”装船批注日期为：“22July,1998”不接受，以批注日为装船日OnboardBillofLadingOndeck不接受（装船与舱面不同）CleanBillofLadingTwobagstorn不接受Shippedinapparentgoodorderandcondition接受Packagingcontaminated不接受Onecaseshortshipped不接受（短装）Packagingsoiledbycontents不接受Insufficientpackaging不接受CIFNewYorkFreightprepaid接受CIFNewYorkFreightpaid接受FOBNewYorkFreightprepaid不可以接受（标有“运费已付”的提单与FOB术语的内容不符）CIFNewYorkFreighttocollect不接受（一定要求卖方支付）ShipmentfromanyportofChina,toNewYorkShipmentfromGuangzhou,toNewYork接受madeouttoorderofIssuingBankissuingbank:StandardCharteredBankLtd.Consignedto:orderofIssuingBank不接受（orderofStandardCharteredBankLtd）Transshipment:notallowedShippedonboardfrom:Guangzhouto:NewYorkbytransshipmentat:HongKong不接受InsurancePolicy保险单据InsuranceCertificate不接受InsuranceCertificateInsurancePolicy接受InsuranceCertificateCoverNote不接受InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00Amountinsured:USD22,000.00接受InsuranceCertificatefor110%ofInvoicevalue,InvoicevalueamountUSD20,000.00PremiumRate:AsArranged接受ShipmentnotlaterthanJuly20,1998备运提单装船批注日期为：“July18,1998”，保险单日期为：“July19,接受提单，但是保险单不能接1998”受CoveringUsualRisksCoveringAllRisksandWarRisks接受，信用证中笼统表述，其他单据可以详细表述，最好在保单上抄上UsualRisks，然后再列名具体险种。2.通知行BankofChina根据信用证和受益人提交的全套单据，审核单据中存在的不符点并提出处理建议。（1）商业发票不符合点：①信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING发票中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA②商业发票INVOICENO.SU252022-J与唛头SU252022-I不一致③信用证：MOISTUREMAX67.0PCT，商业发票：MOISTURE:66.08%MAX④信用证DECENOICACIDMIN2.1PCT，商业发票：DECENOICACID2.1516%MIN⑤发票毛价值应该为JP¥3,157000.00,而不是JP¥31,570,000，否则与信用证不符（2）汇票①信用证DRAFTAT90DAYSDATE，汇票At90DAYSsight②信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，汇票中无显示③汇票上方应该显示的是汇票号码而不是发票号码No.SU252022-J④收款人一般是Beneficiaryororder,在自由议付时选择BANKOFCHINA为议付行再背书转让。（3）空运单据①信用证latestdateofshipment:950331，空运单：FLIGHTDATEJL79201/04/1995②信用证要求CIFNARITA,空运单唛头部分在NARITA之前应该显示这个价格术语③信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，空运单中无显示（4）保险单①保险金额应该是发票毛值的110％，发票毛值为JP¥3,157,000.00，保险金额为JP¥3,472,700.00,大写因此也错误②信用证要求ENDORSEDINBLANK，背面需要空白背书③是否交了全套三份保险单据④信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，保险单中无显示（5）包装单①检查是否3份②信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING包装单中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA③信用证：MOISTUREMAX67.0PCT，包装单：MOISTURE:66.08%MAX④信用证DECENOICACIDMIN2.1PCT，包装单：DECENOICACID2.1516%MIN⑤唛头应该包括价格术语CIF⑥信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，包装单中无显示（6）原产地证明书①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，原产地证明书中无显示。②信用证中要求“ORIGINALGSPFORMA,CERTIFICATEOFNOANTIBIOTICS”，但是ORIGINAL内容并无此项显示（7）检验证书①信用证APPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS，检验证书中无显示。②唛头应该包括价格术语CIF③信用证：MOISTUREMAX67.0PCT，检验证书：MOISTURE:66.08%MAX④信用证DECENOICACIDMIN2.1PCT，检验证书：DECENOICACID2.1516%MIN⑤信用证：JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJING检验证书中JIANGSUNATIVEPRODUCEIMPORT&EXPORT(GROUP)CORP.38GONGYUANROAD,NANJING,CHINA:To:145014BKCHCNBJA94099065:FM:155014MTRBJPJTAXXX0694MTRBJPJTXXX+MITSUITRUSTANDBANKINGCO.+LTDTHE+TOKYO:MT:70001:40Aformofdocumentarycredit:IRREVOCABLE:20documentarycreditnumber:100934028D-01001:31Cdateofissue:950314:31Ddateandplaceofexpiry:950415P.R.OFCHINA:50applicant:SUMITOMOCORPORATION,2-2HITOTSUBASHI,CHIYODA-KUTOKYO:59beneficiary:JIANGSUNATIVEPRODUCEIMF.ANDEXP(GROUP)CORP.36GONGYUANROAD，NANJINGTHEPEOPLESREPUBLICOFCHINA:32Bamount:CURRENCYJP¥3,078,075.00:41-availablewith/by:ANYBANKBYNEGOTIATION:42Cdraftsat:DRAFTAT90DAYSDATE:42-drawee:THEMITSUITRUSTANDBANKINGCO.LTD.HEADOFFICE,TOKYO:43ppartialshipments:PROHIBITED:43Ttransshipment:PROHIBITED:44Aloadingincharge:CHINESEAIRPORT:44Bfortransportationto:NARITA,AIRPORT:44Clatestdateofshipment:950331:45Ashipmentofgoods:700KGSNETOFCHINESEROYALJELLY(PRODUCTSBYLAOSHANFACTORY)INREFRIGERATEDCONTAINERATJP¥4,510.00PERKGNET.LESSDISC.2.5%CIFNARITAAIRPORT:46Adocumentsrequired:+SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE(5)INDICATINGAPPLICANT'SREFNO.MCC1-94-0120WHICHMUSTBEGIVENONALLOTHERDOCUMENTS+PACKINGLISTINDUPLICATE+FULLSETOFCLEANAIRWAYBILLCONSIGNEDTOSUMITOMOCORPORATIONTOKYOANDMARKEDFREIGHTPREPAIDANDSHOWINGSAMENAMESASNOTIFYPARTYASCONSIGNEEANDINDICATINGACTUALFLIGHTDATE+FU