国际商务单证填单练习VIP免费

一、汇票阅读理解1.阅读理解一BILLOFEXCHANGENO.SHE01/7203DATEJUN.5，2002EXCHANGEFORUSD7，320.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINATHESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.DRAWNUNDERL/CNO.COM8722732DATEDMAY15，2002USSUEDBYTHESAKURABANK,LIMITEDTOTHESAKURABANK,LIMITED56NANIWA-CHO,CHUO-KU,KOBE,JAPANZHOUTEAIMPORT&EXPORTCORPORATION根据上面的汇票，找出以下所列内容（1）开证行名称：THESAKURABANK,LIMITED（2）信用证号码：COM87（3）开证日期：MAY15，2002（4）出票人：HUIZHOUTEAIMPORT&EXPORTCORPORATION（5）付款人：THESAKURABANK,LIMITED56，NANIWA-CHO,CHUO-KU,KOBE,JAPAN（6）受款人：TOTHEORDEROFCONSTRUCTIONBANKOFCHINA（7）付款期限：见票即付（AT×××DAYSAFTERSIGHT）（8）汇票大写金额：USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.（9）议付时间：JUN.5，2002（10）汇票号码：SHE01/72032.阅读理解二根据上面的汇票，找出以下所列内容（1）开证行名称：NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)（2）信用证号码：613M9732808（3）开证日期：Oct.02,1997（4）出票人：GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED（5）付款人：NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)（6）受款人：BANKOFCHINA,GUANGDONG,BRANCH（7）付款期限：PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT（8）汇票大写金额：USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDREDONLY二汇票改错1.汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据以下信用证内容审核并修改汇票。FROM:KWANGTUNGPROVINCIALBANK,HKTO:BANKOFCHINA,GUANGZHOUBRANCHDATEANDPLACEOFUSSUE:NOV.13,1994，CHINAIRREVOCABLEDOCUMENTARYCREDITNO.:002-10358ADVISINGBANK:BANKOFCHINA,GUANGZHOUBRANCHBENEFICIARY:GUANGDONGHUADAFOODCO.,LTD.58BEIJINGROAD,GUANGZHOU,CHINAAPPLICANT:HONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGAMOUNT:USD14，200.00EXPIRYDATE:JAN.15，1995DEARSIRS,WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SPECIALCONDITIONS:ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.......BILLOFEXCHANGENO.002-10358DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HKTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().DRAWNUNDERTHISCREDITTOHONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGHONGKONGABCCO.（签名）改错：（1）汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填；（2）汇票期限错，信用证规定“YOURDRAFTSATSIGHT”,应是即期汇票，填写×××；（3）受款人抬头错，不是开证行，应是议付行或通知行“BANKOFCHINA,GUANGZHOUBRANCH”（4）汇票大写金额错，后面应加“ONLY”；（5）出票依据错，应填信用证号码，开证日期和开证行名称（6）付款人错，按照信用证规定“DRAWNONUS”，应填开证行的名称；（7）出票人错，应填受益人名BILLOFEXCHANGENO.DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCHTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLYDRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13，1997ISSUEDBYKWANGTUNGPROVINCIALBANK,HKTOKWANGTUNGPROVINCIALBANK,HKGUANGDONGHUADAFOODCO.,LTD.（签名）2.汇票改错二广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEE...