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六、繕制匯票和商業(yè)發(fā)票(共計(jì)20分)

1、繕制匯票(10分)

(要求根據(jù)下述信用證等資料繕制匯票)

1)、信用證資料：

TO: BANK OF CHINA,QINGDAO BRANCH

FM:CEO BANK,PARIS,FRANCE

FORM OF DOCUMENTARY CREDIT 40A:IRREVOCABLE

DOCUMENTARY CREDIT NUMBER 20:8888

DATE OF ISSUE 31C:041230

DATE AND PALCE OF EXPIRY 31D:050630 CHINA

APPLICANT 50:XYZ COMPANY,PARIS,FRANCE

BENEFICIARY 59: ABC COMPANY,QINGDAO

CURRENCY CODE,AMOUNT 32B:USD100,000.00

AVAILABLE WITH…BY… 41D:ANY BANK

BY MIXED PAYMENT

DRAFTS AT 42M:AT 30DAYS AFTER SHIPMENT DATE

FOR 80% OF INVOICE VALUE,

AT SIGHT FOR 20% OF INVOICE VALUE

DRAWEE 42D: OUR NEW YORK BRANCH.

PRESENTATION PERIOD 48: 15 DAYS AFTER SHIPMENT DATE

2)、其它信息：

發(fā)票號(hào)碼：ABC1234

發(fā)票金額：USD100,000.00

受益人向其當(dāng)?shù)刈h付行Bank of China,Qingdao Branch交單的日期為2005年 1月20日 ，運(yùn)輸單據(jù)上顯示的裝運(yùn)日期為2005年1月16日，匯票日期同受益人交單日期，受益人的有權(quán)簽字人為王大海，議付行議付的條件是要求受益人將議付行作成匯票上的收款人。

No. ABC1234 Qingdao,China.Date. 20th Jan,2005

Drawn Under CEO BANK,PARIS,FRANCE

L/C No. 8888 dated 30th Dec,2004

Exchange for USD80,000.00payable with interest @ % per annum

At 30 DAYS AFTER SHIPMENT DATE of this FIRST of exchange(Second of exchange being unpaid)

Pay to the order of BANK OF CHINA,QINGDAO BRANCH

The sum of SAY U.S.DOLLARS EIGHTY THOUSAND ONLY

To: CEO BANK,NEW YORK BRANCH

ABC COMPANY,QINGDAO

王 大 海

Authorized Signature

No. ABC1234 Qingdao,China.Date. 20th Jan,2005

Drawn Under CEO BANK,PARIS,FRANCE

L/C No. 8888 dated 30th Dec,2004

Exchange for USD20,000.00 payable with interest @ % per annum

At SIGHT of this FIRST of exchange(Second of exchange being unpaid)

Pay to the order of BANK OF CHINA,QINGDAO BRANCH

The sum of SAY U.S.DOLLARS TWENTY THOUSAND ONLY

To: CEO BANK,NEW YORK BRANCH

ABC COMPANY,QINGDAO

王 大 海

Authorized Signature

2、 繕制商業(yè)發(fā)票(10分)

(要求根據(jù)下列L/C No.002/2002/00889的內(nèi)容，繕制商業(yè)發(fā)票，

如保費(fèi)為1%，運(yùn)費(fèi)為5%，請(qǐng)按信用證要求繕制商業(yè)發(fā)票，

請(qǐng)完成發(fā)票中的10 項(xiàng) 內(nèi)容的填寫。)

Commercial Bank of Ceylon Limited

Irrevocable Documentary Credit

Issue Date: 2002, June 10

L/C No: 002/200200889

We hereby issue this credit subject to "the uniform customs and

practice for documentary credit <1993 revision) International

Chamber of Commerce, Paris, France, publication No.500".

Advising Bank: Bank of China, Qingdao Branch.

Applicant:Blue Bird Trading

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