09 根據國際貿易例,嘜頭一般由( )決定(國際貿易的流程)

不填。 (×)

18.按CIF術語出口時，我國出口商在國內投保一切險，出口商承擔的風險起訖應為“倉至倉”。 (×)

19.港至港海運提單一般為“收妥待運提單”提單，而國際多式聯運提單屬于“已裝船”提單。(×)

20.不可撤銷保兌的信用證項下的匯票，經保兌行付款后，如開證行因故拒絕，保兌行可以向受益人追索款項。(×)

四、實務題

(一)案例分析

1.我某進出口公司出口一批輕紡織品，合同規定以不可撤銷的即期信用證為付款方式。買方在合同規定的開證時間內將信用證開抵通知銀行，并立即轉交給了我進出口公司。我進出口公司審核后發現，有關條款與合同不一致。為爭取時間，盡快將信用證修改完畢，以便辦理貨物的裝運，我方立即電告開證銀行修改信用證，并要求將信用證修改書直接寄交我公司。問：(1)我方的做法可能會產生什么后果?(2)正確的信用證修改渠道是怎樣的?

答：(1)我方的做法可能會產生：①因開證銀行只受理開證申請人的修改要求，不受理受益人的修改要求，會導致我方(受益人)無法單證一致而安全收匯;②信用證修改書必須由原信用證通知行通知受益人，否則我方無法辨別信用證修改書的真偽就辦理裝運，可能會貨款兩空。(2)正確的信用證修改渠道是：受益人與開證申請人聯系修改信用證，開證申請人到開證銀行修改信用證，開證銀行將信用證修改書送達通知銀行，通知銀行審核修改書的真偽性后將修改書送達受益人。

(二)計算題

某公司海運出口某貨物225包，每包凈重78千克，毛重80千克，體積78*50*20厘米，按W/M計算運費，每運費噸的基本運費是150美元，外加燃油附加費35%，請計算該批貨物的總運費。

解：該批貨物的總毛重是80÷1000×225=18(公噸)

該批貨物的總體積是0.78×0.50×0.20×225=17.55(立方米)

重量大于體積，所以按重量計收運費。

150(1+35%)×18=3645.00(美元)

答：該批貨物的總運費是3645美元。

五、操作題

根據合同審核信用證

買賣雙方簽署的合同

托普紡織品進出口公司

TEXTILES IMP AND EXP CORPORATION

127 Zhongshan Road East One, Shanghai P. R. of China

No. 28CA1006

Date: 20110306

銷售確認書

SALES CONFIRMATION

Messrs: THOMSON TEXTILES INC.

3384 VINCENT ST.

DOWNS VIEW, ONTARIO

M3J, 2J4, CANADA

Article No. Commodity and Specification Quantity Unit Price Amount

77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30%

112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO

Colour Quantity(M) USD/M USD

RED 4,000 1.56 6,240.00

SILVER 4,000 1.32 5,280.00

DK NAVY 4,200 1.62 6,804.00

WINE 2,800 1.62 4,536.00

DK BLUE 4,800 1.44 6,912,00

BLACK 4,200 1.62 6,804.00

TOTAL 24,000M USD36,576.00

10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED

PACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CARTONS

SHIPMENT: ON OR BEFORE APR. 30 2011

DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS-

SHIPMENT ALLOWED.

INSURANCE: TO BE EFFECTED BY THE SELLER COVERING ICC(A) DATED 01/01/2010 FOR 110%

OF THE INVOICE VALUE W/W CLAUSE INCLUDED

PAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SIGHT TO BE

OPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THE

SHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION UNTIL

THE 15 DAYS AFTER THE DATE OF SHIPMENT

Buyer Signature Seller Signature

Charles Brown 李 明

進口國開來的信用證如下：

ZCZC AHS302 CPUA520 S9203261058120RN025414394

P3 SHSOCICRA

TO 10306 26BKCHCNBJASH102514

FM 15005 25CIBCCATTFXXX05905

CIBBCCATTFXXX

*CANADIAN IMPERIAL BANK OF COMMERCE

*TORONTO

MT 701 02

27 SEQUENCE OF TOTAL: 1/1

40A FORM OF DOC.CREDIT: IRREVOCABLE

20 DOC.CREDIT NUMBER: T-017641

31C DATE OF ISSUE: 20110305

31D DATE PLACE OF EXPIRY: 20110505 CANADA

50 APPLICANT: THOMSON TEXTILES INC.

3384 VINCENT ST

DOWNS VIEW, ONTARIO

M3J.2J4 CANADA

59 BENEFICIARY: TEXTILES IMP AND EXP COMPANY

127 ZHONGSHAN ROAD EAST ONE

SHANGHAI P. R. OF CHINA

32B AMOUNT CURRENCY: USD43,891,20

39A POS/NEG TOL(%): 10/10

41D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINA

BY NEGOTIATION

42C DRAFTS AT: 30 DAYS AFTER SIGHT

42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO

43P PARTIAL SHIPMENTS: ALLOWED

43T TRANSSHIPMENT: ALLOWED

44E PORT OF LOADING: SHANGHAI

44F PORT OF DISCHARGE: TORONTO

44C LATEST DATE OF SHIP: 20110510

45A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006

CIF TORONTO

46A DOCUMENTS REQUIRED:

+ COMMERCIAL INVOICE IN QUADRUPLICATE

+ CERTIFICATE OF ORIGIN FOR TEXTILES

+ FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPERS

ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT

+ INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCE

COMPANY OF CHINA INCORPORATING THEIR OCEAN MARINE CARGO

CLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF CIF INVOICE

VALUE WITH CLAIMS PAYABLE IN CANADA

+ DETAILED PACKING LIST IN TRIPLICATE

47A: ADDITIONAL CONDITIONS:

THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANK

MUST BE QUOTED ON ALL DRAFTS REQUIRED

AN ADDITIONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM

THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED

ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS

CREDIT

71B: DETAILS OF CHARGES:

ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARY’S

ACCOUNT AND MUST BE CLAIMED AT THE TIME OF ADVISING

48: PRESENTATION PERIOD:

WITHIN 5 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS

BUT W

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