1、国际结算复习题国际结算复习题一、名词解释国际结算 票据 汇票 本票 支票 追索权 汇付 顺汇 逆汇 托收指示 保证 付款交单 承兑 背书 提示 空白背书 海运提单 预签提单 倒签提单 清洁提单 跟单汇票 承兑交单 出口托收押汇 背对背信用证 商业发票 国际班轮运输 备用信用证 保险人 国际多式联运方式 从属性保函 国际保理 借款担保二、简答论述1.试述汇票与本票有什么区别。2.试简述海运单与提单的区别。3.试简述海运提单的三大作用4.试述产地证书的作用。5.试述划线支票的作用和种类。6.背对背信用证业务与可转让信用证业务在性质上的区别有哪些。7.试简述信用证结算中单据的种类。8.简述备用证与银
2、行保函的区别。9.比较信汇、电汇与票汇三种方式。 10.试述托收业务中各当事人之间的关系。11.试简述国际多式联运方式的基本特征12.托收有哪些种类？13.试述发票的作用。14.什么是出票，它对于汇票的基本当事人有哪些效力。15.试述承兑信用证和延期付款信用证的区别。16.信用证支付方式的特点有哪些。17.简要说明票据的四个特性。18.述对保险标的的可保利益所符合的三个条件。19.可转让信用证在进行转让时，在新证内，原信用证的条款中哪些项目可以改变。20.简述双保理机制的优点。三、信用证下制单4. 根据信用证制单信用证样本ADVISING BANK: BANK OF COMMUNICATION
3、S SHANGHAI(HEAD OFFICE)OPENING BANK: BANGKOK BANK PUBLIC COMPANY LIMITED，BANGKOKSEQUENCE TOTAL * 27 1/1（报文页数）FORM DOC CREDIT * 40A IRREVOCABLE（Form of Doxumentary credit 跟单信用证性质）DOC CREDIT NUM * 20 0011LC123756（跟单信用证编号）DATE OF ISSUE 31C 001103（开证日期）DATE/PLACE EXPIRY * 31D Date 010114 Place BENEFICIA
4、RIESCOUNTRY （到期日及到期地点APPLICANT * 50 MOUN CO., LTD.（申请人） NO.443, 249 ROAD BANGKOK THAILANDBENEFICIARY * 59 SHANGHAI FOREIGN TRADE CORP.（受益人） SHANGHAI, CHINACURR CODE, AMT * 32B Code USD Amount 18.000 （币别代号、金额）AVAIL WITH BY * 41D ANY BANK IN CHINA （信用证兑付方式）BY NEGOTIATIONDRAFTS AT 42C SIGHT IN DUPLICAT
5、E INDICATING （汇票期限）THIS L/C NUMBERPARTIAL SHIPMTS 43P NOT ALLOWED （分批装运）TRANSSHIPMENT 43T ALLOWED （转运条款）LOADING ON BRD 44A CHINA MAIN PORT, CHINA （装船、发送、接管地）LATEST SHIPMENT 44C 001220 （最后装船日）GOODS DESCRIPT. 45A 2,000KGS. ISONIAZID BP98AT USD9.00 PER KG. CFR BANGKOK（货物、劳务描述与价格条款）DOCS REQUIRED 46A DOC
6、UMENTS REQUIRED（应具备单据）+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIES INDICATING F.O.B. VALUE, FREIGHT CHARGES （运费）SEPARATELY AND THIS L/C NUMBER, ALL OF WHICH MUST BE MANUALLY（手工的） SIGNED.+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING AND TWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OF BANG
7、KOK BANK PUBLIC COMPANY LIMITED, BANGKOK（银行为提单抬头）. MARKED FREIGHT PREPAID（运费已付） AND NOTIFY APPLICANT AND INDICATING THIS L/C NUMBER.+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+CERTIFICATE OF ANALYSIS（分析检验证书） IN ONE ORIGINAL PLUS ONE COPY.ADD. CONDITIONS 47A (
8、附加条件)ADDITIONAL CONDITION:A DISCREPANCY（不符点） FEE OF USD50.00 WILL BE IMPOSED（强加） ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED（扣除） FROM THE BILL AMOUNT.CHARGES 71B （费用条款）ALL BANK CHARGES OUTSIDE THAILAND INCLUDING REIMBURSING BANK （偿付行）C
9、OMMISSION AND DISCREPANCY FEE (IF ANY) ARE FOR BENEFICIARIES ACCOUNT.相关资料：发票号码：SHE 02/1845 发票日期：2000年11月26日提单号码：SCOISG7564 提单日期：2000年11月29日船名：JENNY V.03 装运港：上海港货物装箱情况：50KGS/DRUM（桶） 总净重：2,000KGS集装箱：1x40 FCL CFS/CFS（站到站） 运费 ：USD160.00 UXXU4240250 01692551、 本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、（发货人）“Consig
10、nee”（收货人）、“Notify”（通知某人）分别是谁？答： 正本清洁已装船海运提单几份: 3份Shipper ： SHANGHAI FOREIGN TRADE CORP . SHANGHAI, CHINAConsignee：TO ORDER OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK（提单的抬头）Notify： MOUN CO., LTD. NO.443, 249 ROAD BANGKOK THAILAND2. 把下列发票中标有（1）（5）的地方填写完整。SHANGHAI FOREIGN TRADE CORP.SHANGHAI, CHIN
11、ACOMMERCIAL INVOICEMessers: INVOICE NO. : SHE 02/1845 （1）MOUNCO. , LTD. INVOICE DATE : NOV. 26, 2000NO.443, 249ROAD, L/C NO. : 0011LC123756BANGKOK, THAILAND L/C DATE : NOV. 03, 2000 Shipped by JENNY V.03 from（2） SHANGHAI PORT,CHINA to （3）BANGKOK, THAILAND MARKS AND NUMBERS QUANTITIES AND DESCRIPTION
12、S UNIT PRICE AMOUNT(4) CFR BANGKOK 2,000KGS USD9.00/KG _ N/M ISONIAZID BP98 PACKED IN 50KGS/DRUM （5）USD18,000.00_ N.W. :2,000.00KGS（毛重） G.W. :2,200.00KGS （净重） 40 DRUMS L/C NO. 0011LC1237565.信用证制单L/C 样 本FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit
13、* 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 SONS 2116 N W 21 STREET MIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO 12 HONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amo
14、unt 82800.00Pos. / Neg. Tol. (%) 39A: 5/5 （信用证金额加减百分比）Available with /by *41A: ANY BANK （信用证兑付方式） BY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMI NEW YORK Partial Shipments 43P: NOT ALLOWEDLoading in Charge 44A: SHANGHAI For Transport to
15、44B: MIAMI U.S.A.（装运至）Latest Date of Ship. 44C: 04/04/15（最后装船日）Descript. of Goods 45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO. JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: 12PAIRS PER CARTONTRADE TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO. 04JB558.Documents required 46
16、A:+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 THREE COPIES.+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND O
17、NE COPY.+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.Additional Cond. 47A:1. A HANDING FEE OF USD 50.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.2. INSURANCE TO BE EFFECTED BY BUYER.3. ALL DOCUMENTS MUST BE IN ENGLISH. 4. ALL DOCUMENTS IN
18、DICATING THIS L/C NUMBER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUING BANK ARE FOR BENEFICIARYS ACCOUNT.Presentation Pariod 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.（提示期间）有关资料：发票号码：04HY34-95 发票日期：20
19、04年4月5日提单号码：COS040410SHM 提单日期：2004年4月10日 船名：DONG FENG V. 5615W 装运港：上海港 集装箱：140 FCL CY/CY， 集装箱号：TRIO3568032，封号：199345-0，产地证号：JS/07/04HY8765， 产地证日期：2004年4月6日商品编号：4823.2900， 运费：USD3500.00， 生产厂家：吴江制靴厂，净重：22.00KGS/CTN，毛重：24.50KGS/CTN，尺码：（584640）CM/CTN1.问题：请用中文回答本信用证要求哪些单证并回答提单的托运人。此信用证是否允许分批装运和转运？答：本信用证要
20、求六种单证：汇票、提单、商业发票、装箱单、产地证和质量检验证。提单托运人是受益人： JIANGSU HAO YUE TRADING CO 12 HONGQI ROAD SUZHOU, CHINA此信用证不允许分批装运，但允许转运。2. 把下列装箱单中标有（1）（5）的地方填写完整。装箱单PACKING LISTExporter: （1）JIANGSU HAO YUE TRADING COINV. NO.(2) 04HY34-9512 HONGQI ROADDATE:05 APR., 2004 SUZHOU, CHINA Buyer:Transport details:（3）JANMES BRO
21、WN AND SONSSEA FREIGHT2116 N W 21 STREET FROM SHANGHAI TO MIAMI U.S.AMIAMI FL. 33142, U. S. A.件号件数货 名净 重毛 重尺 码Ctn. Nos.QuantityDescription of goodsNet weightGross weightMeasurement(4)_FISHING BOOTS_ 22kgs24.5kgs(58*46*40)1-220220ctns2640pairs, Art. No. JB7024840.00kgs5390.00kgs23.478M3221-520300ctns
22、3600pairs, Art. No. JB7036600.00kgs7350.00kgs32.016M3 (5) _520Ctns, 6240Pairs _11440.00Kgs12740.00Kgs55.494M3SAY FIVE HUNDRED TWENTY CARTONS ONLY.(6) L/C NO.：_ NBM04007678_6. 信用证制单ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FO
23、RM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C: 2004.01.05EXPIRY *31D: DATE 2004.02.29 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA AVE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD.27
24、 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00POS. / NEG. TOL. (%) 39A: 05/05AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT 42C: AT SIGHTDRAWEE *42D: LIKICY2NXXXCYPRUS POPULAR BANK LTD LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CH
25、ARGE 44A: SHANGHAI PORTFOR TRANSPORT TO. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A: WOODEN FLOWER STANDS AND WOODEN FLOWER POTS AS PER S/C NO. E03FD121. CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED
26、BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS SUCH AS CARTON NO AND CONTENTS OF EACH CARTON.+CE
27、RTIFICATE STAMPED AND SIGNED BY BENEFICIARY STATING THAT THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVISE 2 DAYS BEFORE SHIPMENT.ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THE COUNTRY OF ORIGIN OF THE GOODS. PACKING LIST TO
28、 CERTIFY THIS. +INSURANCE IS BEING ARRANGED BY THE BUYER. +A USD50.00 DISCREPANCY FEE, FOR BENEFICIARYS ACCOUNT, WILL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. +THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS (1993 REVISION
29、) I.C.C., PUBLICATION NO. 500.DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THE ACCOUNT OF THE BENEFICIARY.PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIR
30、MING TO THE TERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULD INCLUDE YOUR UID NUMBER AND THE ABA CODE OF THE RECEIVING BANK. 相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码： FSCU32
31、14999 集装箱封号： 12953121x20FCL, CY/CY船名：LT USODIMARE 航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90, QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。纸箱尺码：66x22x48cms,毛重：11KGS/箱, 净重：9KGS/箱。木花桶，WOODEN FLOWER POTS, H.S.CODE：44219090.90, QUANTITY： 600PCS，USD5.00/PC, 4pcs/箱, 共150箱。纸箱尺码：42x42x45cms, 毛重：15KGS/箱, 净重：13KGS/箱。 唛头：L.P.O.L.DC NO.186/
