信用证审核练习.pdfVIP

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?

JORGEEITNER1082

SACHIELAWFORD

September12,20065-39

110

PAYTOTHEShanghaiShenHuaLmp.Exp.Coporation

5,960.00

ORDEROFUS$

THESUMOFFivethousandninehundredandsixtyonly

U.S.DOLLARSBANKOFBOSTON

THEFIRSTNATIONALBANKOFBOSTONLouge

EITNER

:0000390:837385936896895

2.试将下列短文译成中文:

ADVANTAGEANDDISADVANTAGEOF

COLLECTION

ThemostunsatisfactoryfeatureoftheD/Pfromof

transactionisthepossibilityofthebuyerorthisbanker

refusingtohonorthedraftandtakeuptheshipping

documents,especiallyatatimewhenthemarketis

falling.Insuchacase,thesellermaynotreceivehis

payment,althoughheisstilltheownerofthegoods.

UnderD/Pmethod,beforemakingpayment,the

buyercannotgetdocumentsoftitletothegoodsand

takedeliveryofthegoods.Theownershipofthegoods

stillremainsinthehandsoftheseller.Ifthebuyer

dishonorsthedraft,thesellercansellthegoodsto

others.

InthecaseofpaymentbyD/A,thefurtherdifficulty

arisesthat,onthebuyeracceptingthedraft,the

documentsoftitlewillbesurrenderedtohim.Hence,if

thebuyergoesbankruptorbecomesinsolventbefore

thepaymentbyD/PorD/A,unlessthebuyerisof

unquestionableintegrityorofthereisaspecialrelation

between