南開大學(xué)現(xiàn)代遠(yuǎn)程教育學(xué)院考試卷  

《國際結(jié)算與貿(mào)易融資》

主講教師： 張兵 

學(xué)習(xí)中心：____________________________    專業(yè)：_______________________

姓    名：_________________ 學(xué)  號：_______________ 成績：___________

1、Thomas Smith作為General Motors公司的業(yè)務(wù)主管，在2021年4月15日開出一張以A Company 為收款人的匯票，金額為3000美元，付款人為在London的Europe Bank。這張匯票的格式為見票后90天付款，指示性抬頭，出票地點(diǎn)為New York。Europe Bank在2021年4月20日作出僅是承兌和支付2000美元的部分承兌行為。

（1）請將這張匯票的內(nèi)容補(bǔ)充完整。

BILL OF EXCHANGE

NO.2021-168                                            ，        : s  a;  

For                  Q  F; ~, k9 b2   @7 Y" q5 p

At                      sight pay to the order of                   

The sum of                                                      

To                                      For                    

（2）請確定這張匯票的付款到期日。

（3）請?zhí)鍱urope Bank作出承兌行為。 

2、請根據(jù)下列信用證信息，審核所附單據(jù)（發(fā)票和匯票）存在的不符點(diǎn)。 

Irrevocable Documentary Credit3 ~- F4 P+ i!  

FROM： CANADIAN IMPERIAL BANK OF COMMERCE, MONTREAL,31 DECEMBER, 2014 4 l5 N$ `) d9 e2 P! y' _

WE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NO.D-32343/1414 b0 {. g, e. b- d

EXPIRING 18 MARCH, 2015 IN CHINA) t) j& K% o+ L8 ~( T1 }' C

APPLICANT： O. BROWNE AND CO. LTD., 6 RONALD DRIVE, MONTREAL, WEST,P.Q. H4X IM8

BENEFICIARY： CHINA NATIONAL TEXTILES IMPORT AND EXPORT CORP., SHANGHAI BRANCH, 27 CHUNGSHAN ROAD, SHANGHAI, CHINA.2 J- L) T9 o+ A3 I3 m2 `

AMOUNT：ABOUT  CANIDIAN DOLLARS 19,000.00! y5 l n; ~( q' }( c8 H2 H) Q

CREDIT AVAILABLE WITH. ANY BANK IN CHINA BY NEGOTIATION

AGAINST PRESENTATION OF DOCUMENTS DETAILED HEREIN

AND BENEFICIARY'S DRAFT AT SIGHT DRAWN ON CANADIAN IMPERIAL BANK  OF COMMERCE,  INTERNATIONAL BANKING CENTRE, MONTREAL,P. Q., c( b1 \7 L2 U5 I( `( [

PARTIAL SHIPMENTS NOT PERMITTED

SHIPMENT FROM SHANGHAI, CHINA TO TORONTO

NOT LATER THAN 3RD MARCH, 2015

COVERING SHIPMENT OF APPROXIMATELY 13,000M.

AS PER DESIGNS AND COLOURS TELEXED TO FABCO TRADING ON 23RD  DECEMBER, 2014 PART ORDER TO 161, CONTRACT 16932. CIF TORONTO

DOCUMENTS TO BE PRESENTED NOT LATER 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUNENTS BUT WITHIN THE VALIDITY OF THE CREDIT./ _. E0 h/ {5 y' Q. A- ~; T8 }+ u

DOCUMENTS REQUIRED:  SIGNED COMMERCIAL INVOICE IN 3 COPIES DULY CERTIFIED BY CHAMBER OF COMMERCE" g, V% s3 r% n! @) n2 |2 s

FULL SET 3/3 CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF CANADIAN IMPERIAL BANK OF COMMERCE NOTIFYING APPLICANT AND MARKED FREIGHT PREPAID.) m$ D3 @2 `  n3 w

INSURANCE POLICY OR CERTIFICATE IN NEGOTIABLE FORM COVERING ALL RISKS AND WAR RISKS INCLUDING SRCC AS PER THE OCEAN MARING CARGO  CLAUSE OF THE PEOPLE'S INSURANCE CO. OF CHINA FOR THE FULL CIF VALUE PLUS 10 PERCENT MARKED PREMIUM PAID WITH LOSS IF ANY, PAYABLE IN MONTREAL.  C3 {% g$ n) E) E% d' P

7 z1 i5 _2 W+ x,  

Commercial invoice7 T- U9 k) |  `

CHINA NATIONAL TEXTILES IMPORT & EXPORT CORPORATION,SHANGHAI BRANCH3 G* G/ J' ^( M- x: Z$ _

To:M/S.                                                                  No. 30358% x  I  C. g- G/ l

O .BROWNE AND CO. LTD,                               Sales Contract  No. 6932

6. RONALD DRIVE, MONTREAL

WEST. P. Q. H4 IM8                                              Date 13Feb., 2015

                                   INVOICE

From             SHANGHAI                             To         MONTREAL  

Letter of Credit No. D-32343/147 Issued by Canadian Bank of Commerce Montreal

O.B.A.CO.              9217.152m.-168 pcs.                   CFR TORONTO6 R' D* s1 D& \7 j

16932

TORONTO

NO.1-14                Trusran Yarn - Dyed Flannelette: U* Q. I7 h1 V

! h) r$ W3 

PIECE       @ CAN. $1.422/m.                   CAN. $13,106,79

                    * _' p5 G' ^/ Z6 [, k2 ]% b) R! `

PKG.NOS.    PER PKG     GR.WT. (KGS)      NET WT. (KGS)        MEASUREMENT

1--14         12             (TOTAL)              (TOTAL)                4.143 M32 _4 l- f6 A+ y* l$ O

Packed in                     1190                 1078

14 carton only

                          (in 2 copies)( ~  V! E9 J" r8 D

We hereby certify that the contents of this invoice are true and correct.                 2 ^3 L; l1 g4 Q" G. J

Certified by: China National Import and Export Corp., Shanghai Branch

# Q: J0 y5 _. m

Bill of exchange# k& C7 Y- @! P; n* w) I- P' H2 j$ b% K

Exchange for US$ 18000.00                            Shanghai 25 March, 2015

At 30 days sight pay to the order of Bank of China, New York branch the sum of US Dollars Eighteen Thousands only

  Drawn under L/C NO.F-32343/141& C, \" f: d3 j4 }2 f% F' b6 h  U4 y

To: O. BROWNE AND CO. LTD.,       FOR CHINA NATIONAL TEXTILES IMPORT5 s* f5 Y0 V9 I2 y$ J& q( ?3 O

6 RONALD DRIVE,                   AND EXPORT CORP., SHANGHAI BRANCH,

MONTREAL, WEST,P.Q. H4X IM8     27 CHUNGSHAN ROAD, SHANGHAI, CHINA. 2 K, D' M( m6 W( s7 D3 D- P

3、荷蘭銀行上海分行將其收到的韓亞銀行從韓國首爾開來的SWIFT信用證通知了受益人SHANGHAI EFG CO., LTD，該信用證的內(nèi)容如下：

受益人SHANGHAI EFG CO., LTD按照信用證要求發(fā)貨、制單后，將全套單據(jù)提交自己的開戶行荷蘭銀行上海分行（信用證的指定銀行）進(jìn)行審核。受益人提交的全套單據(jù)如下：# J$ U6 e$ ?- E+ z1 a

% u7 b% N/ p. Y- N) N8 a

9 o+ T5 M; y9 a. m

4 I: e; E" p' C7 Y. Q: t

. r/ b3 U2 l: F: y

* @' \5 ^) {* N; c8 [" }

, t4 B! L3 \# i; t' R( X

6 J9 ^2 Z, g' o7 J/ y* F( S; q

, x& k# l& A6 U2 x" Y

9 D$ m( [/ z$ g5 p/ P8 D

如果你是荷蘭銀行上海分行的審單員，請依據(jù)信用證內(nèi)容指出受益人所提交各種單據(jù)的不符點(diǎn)并向受益人提出如何修改單據(jù)的建議。

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