南开大学现代远程教育学院考试卷  

《国际结算与贸易融资》

主讲教师： 张兵 

学习中心：____________________________    专业：_______________________

姓    名：_________________ 学  号：_______________ 成绩：___________

1、Thomas Smith作为General Motors公司的业务主管，在2021年4月15日开出一张以A Company 为收款人的汇票，金额为3000美元，付款人为在London的Europe Bank。这张汇票的格式为见票后90天付款，指示性抬头，出票地点为New York。Europe Bank在2021年4月20日作出仅是承兑和支付2000美元的部分承兑行为。

（1）请将这张汇票的内容补充完整。

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）请确定这张汇票的付款到期日。

（3）请替Europe Bank作出承兑行为。 

2、请根据下列信用证信息，审核所附单据（发票和汇票）存在的不符点。 

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、荷兰银行上海分行将其收到的韩亚银行从韩国首尔开来的SWIFT信用证通知了受益人SHANGHAI EFG CO., LTD，该信用证的内容如下：

受益人SHANGHAI EFG CO., LTD按照信用证要求发货、制单后，将全套单据提交自己的开户行荷兰银行上海分行（信用证的指定银行）进行审核。受益人提交的全套单据如下：# 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

如果你是荷兰银行上海分行的审单员，请依据信用证内容指出受益人所提交各种单据的不符点并向受益人提出如何修改单据的建议。

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