1、進(jìn)出口業(yè)務(wù)單證課程教學(xué)實(shí)習(xí)指導(dǎo)書(shū)課程名稱：進(jìn)出口業(yè)務(wù)單證實(shí)習(xí)學(xué)期：第4學(xué)期開(kāi)課院系：外語(yǔ)系指導(dǎo)教師：金基瑤課程適用對(duì)象：商務(wù)英語(yǔ)專業(yè)、商務(wù)日語(yǔ)專業(yè)學(xué)生實(shí)習(xí)目的：1）進(jìn)一步加深學(xué)生對(duì)UCP有關(guān)條款的理解；2）培養(yǎng)學(xué)生審核信用證、防范貿(mào)易風(fēng)險(xiǎn)的能力；3）鍛煉學(xué)生運(yùn)用電腦進(jìn)行文字輸入和編輯能力；4）使學(xué)生較熟練地掌握各種結(jié)匯單證的繕制。實(shí)習(xí)內(nèi)容：信用證的審核及根據(jù)信用證繕制各種結(jié)匯單據(jù)，包括發(fā)票、裝箱單、 提單、保險(xiǎn)單、原產(chǎn)地證、匯票。實(shí)習(xí)安排：信用證閱讀-8學(xué)時(shí)；審核信用證-4學(xué)時(shí)；商業(yè)發(fā)票、裝箱單-3學(xué)時(shí)；提單-3學(xué)時(shí)；保險(xiǎn)單-2學(xué)時(shí)；匯票-3學(xué)時(shí)；原產(chǎn)地證及其他單據(jù)-3學(xué)時(shí)；完成實(shí)習(xí)小結(jié)-2學(xué)

2、時(shí)實(shí)習(xí)方式：1. 集中指導(dǎo)與自主實(shí)踐相結(jié)合，充分利用圖書(shū)館和語(yǔ)音實(shí)驗(yàn)室；2. 實(shí)踐練習(xí)與教師講解和點(diǎn)評(píng)相結(jié)合；3. 實(shí)習(xí)時(shí)間安排：初期向?qū)W生說(shuō)明實(shí)習(xí)要求及注意事項(xiàng)；實(shí)習(xí)期間圍繞實(shí)習(xí)目標(biāo)，根據(jù)實(shí)習(xí)計(jì)劃要求安排實(shí)習(xí)內(nèi)容、實(shí)習(xí)作業(yè)；實(shí)習(xí)后應(yīng)整理好所有實(shí)習(xí)資料?；疽螅?實(shí)習(xí)期間學(xué)生必須嚴(yán)格遵守校紀(jì)校規(guī)；2實(shí)習(xí)期間學(xué)生必須嚴(yán)格服從實(shí)習(xí)指導(dǎo)教師的安排，完成實(shí)習(xí)任務(wù)；3學(xué)生按照實(shí)習(xí)要求，完成實(shí)習(xí)作業(yè)，撰寫(xiě)實(shí)習(xí)報(bào)告，進(jìn)行個(gè)人實(shí)習(xí)小結(jié)；4學(xué)生實(shí)習(xí)成績(jī)計(jì)入成績(jī)冊(cè)，作為課程總評(píng)成績(jī)的依據(jù)之一；5實(shí)習(xí)結(jié)束后，要求指導(dǎo)教師上交課程實(shí)習(xí)資料包?？己朔绞剑壕C合評(píng)價(jià)。考核成績(jī)：成績(jī)由四部分組成：1、實(shí)習(xí)出勤率占實(shí)習(xí)成績(jī)1

3、0%；2、實(shí)習(xí)表現(xiàn)占實(shí)習(xí)成績(jī)40%；3、實(shí)習(xí)小結(jié)占實(shí)習(xí)成績(jī)40%；4、老師鑒定占實(shí)習(xí)成績(jī)10%。推薦參考用書(shū)：姚大偉等. 國(guó)際商務(wù)單證理論與實(shí)務(wù)M. 北京: 中國(guó)商務(wù)出版社 黎孝先. 國(guó)際貿(mào)易實(shí)務(wù)M. 北京: 對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)出版社操作要求一、信用證閱讀要求能熟練閱讀各種信用證二、信用證審核請(qǐng)根據(jù)審證的一般原則和方法對(duì)收到的信用證進(jìn)行認(rèn)真細(xì)致的審核，列明信用證存在的問(wèn)題并陳述要求改證的理由。提示：1. 信用證同合同比較，常會(huì)出現(xiàn)的問(wèn)題：（1）L/C的商品貨號(hào)與合同不符。（2）金額（大寫(xiě)/小寫(xiě)）與合同不一致。（3）L/C條款與合同相應(yīng)條款不符。例如：保險(xiǎn)條款在合同中寫(xiě)明All Risks as

4、per C.I.C dated 1/1/1981. 但L/C顯示W(wǎng)ar Risk and All risks. （4）付款方式不符合同要求。 例如：合同中為by sight L/C, 而信用證中為draft at 30days sight. 注意：信用證的規(guī)定可以比合同條款寬松。2. 信用證本身常出現(xiàn)的問(wèn)題：（1）信開(kāi)本信用證應(yīng)寫(xiě)明subject to UCP600。（2）注意L/C的到期地點(diǎn)。（3）注意信用證三期，即：有效期、裝運(yùn)期和交單期。（4）L./C中的軟條款。例如：要求賣(mài)方提交客檢證書(shū)；正本B/L全部或部分直寄客戶。三、擬寫(xiě)改證函根據(jù)你的審證結(jié)果草擬改證函，要求列明不符點(diǎn)，并清晰告知

5、客戶如何進(jìn)行修改。注意：出口商應(yīng)將改證函寫(xiě)給進(jìn)口商，而非開(kāi)證行。四、繕制全套結(jié)匯單據(jù)提示：1. 根據(jù)信用證及信用證修改書(shū)繕制單據(jù)。2. 提交單據(jù)的種類、份數(shù)應(yīng)符合信用證的要求。3. 信用證中如有特別條款，應(yīng)注意其中的內(nèi)容。Letter of Credit 1Received from : BKAUATWW BANK AUSTRIA AG VIENNA 1011 VIENNA AUSTRIADestination : ABOCCNBJA110 AGRICULTURAL BANK OF CHINA THE HANGZHOU (ZHEJIANG BRANCH)Message Type : 700 I

6、SSUE OF A DOCUMENTARY CREDITDate : 18 Feb 2006:27 : Sequence of Total 1/1:40A : Form of Documentary Credit IRREVOCABLE:20 : Documentary Credit Number AKB0600278:31C : Date of Issue 060211:31D : Date of Expiry, Place of Expiry 060421，AUSTRIA:50 : Applicant PICHLER VERTRIEBS GMBH. NFG. KG KINDERMANNGA

7、SSE 9 8020 GRAZ:59 : Beneficiary HANGZHOU HAIWU LEATHER PRODUCTS CO. LTD. No.55 JIEFANG ROAD:32B : Currency Code Amount:41D : Available With By ISSUING BANK BY SIGHT PAYMENT:43P : Partial Shipments NOT PERMITTED:43T : Transshipment PERMITTED:44A : Loading on Board/Dispatch/Taking in Charge SHANGHAI

8、VIA HAMBURG:44B : For Transportation to GRAZ/AUSTRIA:44C : Latest Date of Shipment 060331:45A : Description of Goods and/or Services 3400 PCS FC96806 CAMPING CHAIRS FOB SHANGHAI:46A : Documents Required+SIGNED COMMERCIAL INVOICE IN ORIGINAL AND 3 COPIES, ISSUED TO PICHLER VERTRIEBS GMBH. NFG. KG, KI

9、NDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA+PACKING LIST IN 3 COPIES+FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD PANALPINA BILL OF LADING, MADE OUT TO ORDER OF PICHLER VERTRIEBS GMBH. NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA ISSUED BY PANALPINA SHANGHAI SHOWING AS NOTIFY PARTY: PICHLER VERTRIEBS GMBH

10、NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA, MARKED FEIGHT PAYABLE AT DESTINATION, EVIDENCING SHIPMENT FROM SHANGHAI VIA HAMBURG TO FINAL DESTINATION GRAZ/AUSTRIA+CERTIFICATE OF ORIGIN, ISSUED TO PICHLER VERTRIEBS GMBH NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA:47A : Additional Conditions I

11、N CASE DOCUMENTS PRESENTED NOT IN CONFORMITY WITH CREDIT TERMS, DISCREPANCY FEE WILL BE CHARGED. REIMBURSEMENT: UPON RECEIPT OF ALL DOCUMENTS STRICTLY COMPLYING TO CREDIT TERMS AT OUR COUNTERS WE SHALL REMIT PROCEEDS AS PER YOUR INSTRUCTIONS WITH ADEQUATE VALUE DATE SINCE THIS CREDIT IS PAYABLE IN A

12、USTRIA.DOCUMENTS ARE TO BE SENT TO BANK AUSTRIA AKTIENGESELLSCHAFT VIENNA:71B : Charges ALL COMMISSIONS AND CHARGES ARISINGUNDER THIS CREDIT OUTSIDE OF AUSTRIA ARE TO BE BORNE BY THE BENEFICIARIES:48 : Period for Presentation 21 DAYS AFTER SHIPPING DATE AS PER SHIPPING DOCUMENT:49 : Confirmation Ins

13、tructions WITHOUT:57B : “Advise Through” Bank YR 30 QINGCHUN ROAD OFFICELetter of Credit 2Message HeaderSwift INPUT : FIN 700 Issue of a Documentary CreditSender : HZCBCN2HXXX HANGZHOU CITY COMMERCIAL BANK HANGZHOU CNReceiver : ABNACNSHXXX ABN AMRO BANK (SHANGHAI BRANCH) SHANGHAI CNMessage Text.27:

14、Sequence of Total1/140A: Form of Documentary CreditIRREVOCABLE20: Documentary Credit NumberLC200787330000931C: Date of Issue07010240E: Applicant RulesUCP LATEST VERSION31D: Date and Place of Expiry070221 IN COUNTRY OF BENEFICIARY50: ApplicantHANGZHOU PAPER CO.LAV, LTDCHUNJIANG STREET INDUSTRIALFUNCT

15、ION ZONE, FUYANG CITY 59: Beneficiary Name & AddressRICHMOND INTERTRADE LIMITEDRM1301, BANK OF AMERICA TOWER, 12HARCOURT ROAD, CENTRAL HONGKONG32B: Currency Code, AmountCURRENCY: USD AMOUNT: #36,000.00#39A: Percentage Credit Amt Tolerance10/1041D: Available With By - Name & AddrWITH ISSUING BANKBY A

16、CCEPTANCE42C: Draft atDRAFTS AT 90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE42D: Drawee Name & AddressHANGZHOU CITY COMMERCIAL BANK432 FENGQI ROAD, HANGZHOUP. R. CHINA43P: Partial ShipmentsALLOWED43T: Transshipment NOT ALLOWED44E: Port of Loading/ Airport of Dep.AMERICAN MAIN PORT44F: Port of Discharge

17、/ Airport of Dest.SHANGHAI, CHINA44C: Latest Date of Shipment07013145A: Description of Goods &/ or ServicesSHANGHAI, CHINATOTAL VALUE: USD36000.00 46A: Documents Required. SIGNED COMMERCIAL INVOICE IN 3 COPES INDICATING L/C NO. AND CONTRACT NO. 06WP0919B. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LAD

18、ING CONSIGNED TO APPLICANT, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT. PACKING LIST / WEIGHT MEMO IN 3 ORIGINALS INDICATING QUANTITY,GROSS AND NET WEIGHT OF EACH CONTAINER. CERTIFICATE OF QUANTITY / WEIGHT IN 3 COPIES ISSUED BY BENEFICIARY. BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE

19、 APPLICANTWITHIN 5 WORKING DAYS AFTER SHIPMENT ADVISING L/C NO., NAME OFVESSEL, DATE OF SHIPMENT, NAME, QUANTITY, WEIGHT AND VALUE OF GOODS. PRE-SHIPMENT INSPECTION CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED BY CCIC. CERTIFICATE OF NON-WOOD PACKING MATERIAL IN 2 ORIGINALS. CERTIFICATE OF 14 DAYS FR

20、EE TIME DETENTION FOR CONTAINERS ATDESTINATION ISSUED BY SHIPPING LINE OF MARKED ON THE B/L.47A: Additional Conditions. BOTH QUANTITY AND CREDIT AMOUNT 10PCT MORE OR LESS ARE ALLOWED. THIRD PARTY AS SHIPPER IS ACCEPTABLE.71B: ChargesALL BANKING CHANGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BEN

21、EFICIARY.48: Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT BUT WITHIN THE VALIDITY OF THE CREDIT49: Confirmation InstructionsWITHOUT78: Instruction To Paying / Accepting / Negotiating Bank. REIMBURSEMENT BY TELETRANSMISSION IS PROH

22、IBITED. ALL DOCUMENTS REQUIRED MUST BE FOWARDED TO HANGZHOU CITY COMMERCIAL BANK (CHINA), 432 FENGQI ROAD, HANGZHOU 310006, P. R. CHINA IN ONE LOT BY COURIER SERVICE. UPON RECEIPT OF DOCUMENTS FULLY IN COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT WE SHALL ACCEPT THE DRAFT AND REMIT THE PROCEE

23、DS TO YOUR DESIGNATED ACCOUNT ON MATURITY. DISCREPANCY FEE OF USD50.00 OR ITS EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED. THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF THE CREDIT INSTRUMENT. Letter of Credit 3Issuing Bank: BANK

24、OF CHINA，DALIAN BRANCH: 27: Sequence of Total1/1: 40A: From of Documentary CreditIRREVOCABLE: 20: Documentary Credit Number111LC060000558: 31C: Date of Issue060517: 31D: Date and Place of Expiry060810FRANCE: 50: ApplicantDALIAN TOM GROUR CO., LTD.NO .95 JIEFANG RD., DALIAN CHINA: 59: BeneficiaryATIN

25、A CO., LTD. 66 COURS MICHELET LA DEFENSE10, CEDEX 42 92091PARIS LA DEFENSE, FRANCE: 32B: Currency Code, AmountUSD 148000:41A: Available with .By . BANK OF CHINA，NEWYORK BRANCH BY DEFFERED PAYMENT: 42P: Deferred Payment Details AT090DAYS FROM B/L DATE: 43P: Partial ShipmentsALLOWED: 43T: Transshipmen

26、tPROHIBITTED: 44A: Loading on Board/Dispatch /Taking in EUROPEAN MAIN PORT:44B: For Transportation to . DALIAN PORT CHINA: 44C: Latest Date of shipment060625: 45A: Descriptions of Goods and /or Service 2ETHYLHEXYL THIOGLYCOLATE (2EHTG) QUANTITY: 80MT (5FCLS) PACKING: 80 DRUMS X 200KGS NET PER FCL.TO

27、TAL FIVE FCLS DALIAN CHINA TOTAL AMOUNT: USD: 46A: Documents Required+SIGNED COMMERCIAL INVOICE IN TRIPLICATE, INDICATING+PACKIING LIST/WEIGHT MEMO IN TRIPLICATE INDICATING QUANTITY, GROSS AND NET WEIGHTS OF EACH PACKING +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK E

28、NDORSED, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT+INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 FRECENT OF THE INVOICE VALUE SHOWING CLAIMS PAYABLE IN CHINA IN THE SAME CURRENCY OF THE INVOICE, BLANK ENDORSED, COVERING ALL RISKS+BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE APPLIC

29、ANT WITHIN 5 WORKING DAYS AFTER SHIPMENT ADVISING L/C NO. CONTRACT NO. NAME OF VESSEL, DATE OF SHIPMENT, PORT OF LOADING, NAME, QUANTITY, WEIGHT AND VALUE OF GOODS+CERTIFICATE OF CONFORMITY ISSUED BY MANUFACTURER.:47A: Additional Conditions+A FEE OF USD 50.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE

30、PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS. DISCREPANT DOCUMENTS WILL BE REJECTED. BUT IF INSTRUCTIONS FOR THEIR RETURN ARE NOT BECEIVED BY THE TIME THE APPLICANT HAS ACCEPTED AND PAID FOR THEM, THEY MAY BE RELEASED TO APPLICANT. IN SUCH EVENT, BENEFICIARY /PRESENTING BANK SHALL HAVE NO

31、CLAIM AGAINST ISSUING BANK+THIRD PARTY DOCUMENTS ARE ACCEPTABLE.+AN EXTRA PHOTOCOPY OF ORIGINAL INVOICE AND B/L IS REQUIRED FOR ISSUING BANKS FILE. USD10.00 WILL BE DEDUCTED IF WITH COPIES NOT PRESENTED.+THIRD PARTY OF SHIPPER IS NOT ACCEPTABLE+SHORT FORM/BLANK BACK B/L IS NOT ACCEPTABLE+PARTIAL SHI

32、PMENT ALLOWED IN TWO LOTS ONLY, THE: 71B: CHARGES: ALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY: 48: Period of presentation: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THIS CREDIT: 49 : Confirmation InstructionsWITHOUT: 78

33、 : Instruction to the paying /Accepting+ALL DOCUMENTS TO BE SENT DIRECTLY TO BANK OF CHINA, DALIAN BRANCH, 9 ZHONGSHAN GUANG CHANG,DALIAN, CHINA IN ONE LOT BY DHL.+UPON RECEIPT OF DOCUMENTS AND DRAFTS IN CONFORMITY WITH THE CONDITIONS AND THE TERMS OF THIS DOCUMENTARY CREDIT, WE WILL REMIT THE PROCE

34、EDS AT THE MATURITY AS PER THE PRESENTING BANKS INSTRUCTIONSLetter of Credit 4. .Message Header Sender： HZCBCN2HXXXHANGZHOU CITY COMMERCIAL BANK HANGZHOU CNReceiver BKCHCATTXXXBANK OF CHINA (CANADA)TORONTO CA. .Message Text 27: Sequence of Total1/140A: Form of Documentary CreditIRREVOCALBE20: Docume

35、ntary Credit NumberLC200687330060431C: Date of Issue06101931D: Date and Place of Expiry061216 IN COUNTRY OF BENEFICIARY50: ApplicantXIAOSHAN JJJ PAPER CO., LTDYOUYI VILLAGE CHUNJIANG STREETTEL: 8657163586666 FAX: 865716358665759: Beneficiary - Name & AddressOGO FIBERS INCUNIT 110, 30 WEST BEAVER CRE

36、EKRD, RICHMOND HILL, ON, L4B 3KI32B: Currency Code, AmountCurrency USD Amount#121,000.00#39A: Percentage Credit Amt Tolerance10/1041D: Available With ByWITH ANY BANKBY NEGOTIATION42C: Draft at.DRAFTS AT 90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE42D: Drawee Name & AddressHANGZHOU CITY COMMERCIAL BANK4

37、32 FENGQI ROAD, HANGZHOUP. R. CHINA43P: Partial ShipmentsALLOWED44T: TransshipmentALLOWED44A: On Board Disp/ Taking Charge at/fMAIN PORT OF NORTH AMERICA44B: For Transportation toSHANGHAI, CHINA44C: Latest Date of Shipment06112545A: Description of Goods & / or ServicesQUANTITY: 1000.00 MTS TOTAL AMO

38、UNT: USD 121000.00 CFR SHANGHAI, CHINA46A: Documents Required. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING L/C NO. AND CONTRACT NO. OGO-QX0636. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING CONSIGNED TO APPLICANT, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT. PACKING LIST / WEIGHT MEMO IN

39、 3 COPIES INDICATING QUANTITY, GROSS AND NET WEIGHT OF EACH CONTAINER. CERTIFICATE OF QUANTITY/WEIGHT IN 3 COPIES. CERTIFICATE OF NON-WOOD PACKING MATERIAL. INSPECTION CERTIFICATE IN 1 ORIGINAL ISSUED BY C.C.I.C. NORTH AMERICA, INC. CERTIFICATE OF 14 DAYS FREE TIME DETENTION FOR CONTAINERS AT DESTIN

40、ATION.47A: Additional Conditions. BOTH QUANTITY AND CREDIT AMOUNT 10PCT MORE OR LESS ARE ALLOWED.71B: ChargesALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY.48: Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER DATE OF ISSUANCE OF THE TRANSPORT DOCUM

41、ENT BUT WITHIN THE VALIDITY OF THE CREDIT49: Confirmation InstructionsWITHOUT78: Instruction To Paying / Accepting / Negotiating Bank. REIMBURSEMENT BY TELETRANSMISSION IS PROHIBITED. ALL DOCUMENTS MUST BE SENT TO HANGZHOU CITY COMMERCIAL BANK, 432 FENGQI ROAD, HANGZHOU 310006, P. R. CHINA IN ONE LO

42、T BY COURIER SERVICE. UPON RECEIPT OF DOCUMENTS FULLY IN COMPLIANCE WITH TERMS ANDCONDITIONS OF THIS CREDIT WE SHALL ACCEPT THE DRAFT AND REMIT THE PROCEEDS TO YOUR DESIGNATED ACCOUNT ON MATURITY. DISCREPANCY FEE OF USD50.00 OR ITS EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISC

43、REPANT DOCUMENTS ARE PRESENTED. THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF THE CREDIT INSTRUMENT.Letter of Credit 5MT 700 ISSUE OF A DOCUMENTARY CREDITSENDER: KOOKMIN BANK (FORMERLY H AND CB), SEOULRECEIVER: BANK O F CHINA, HANGZHOUSEQUENCE OF TOTAL： 27：1 / 1FORM OF DOC. CREDIT：40

44、A：IRREVOCABLEDOC. CREDIT NUMBER： 20：M10R4203NU00032DATE OF ISSUE：31C：020305APPLICABLE RULES：40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY：31D：DATE 020403 PLACE AT THE NEGOTIATION BANKAPPLICANT： 50：G.S INTERNATIONAL CORPORATION31-85, MOONHYUNI-DONG, NAM-GU, PUSAN, KOREABENEFICIARY： 59：HANGZHOU TOOLS

45、 CO., LTDNO.75 YANAN ROAD, HANGZHOU CHINAAMOUNT：32B：CURRENCY USD AMOUNT 47.952.AVAILABLE WITH/BY：41D：ANY BANKBY NEGOTIATIONDRAFTS AT .：42C：90 DAYS AFTER SIGHTDRAWEE：42A：H AND CB, TOKYO BRANCHPARTIAL SHIPMTS：43P：ALLOWEDTRANSSHIPMENT：43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE：44E：NINGBO PORT, CH

46、INAPORT OF DISCHARGE：44F：PUSAN PORT, KOREALATEST DATE OF SHIPMENT：44C：020327DESCRIPTION OF GOODS AND/OR SERVICES.：45A：MENS SHOES QUANTITY UNIT PRICE AMOUNTMENS SANDALSL-700-1 2,160PRS USD5ORIGIN: CHINAFOB NINGBO PORTDOCUMENTS REQUIRED：46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT T

47、O THE ORDER OF KOOKMIN BANK, KOREA (FORMERLY H AND CB, KOREA) MARKED FREIGHT COLLECT” AND NOTIFY ACCOUNTEE+ SIGNED COMMERCIAL INVOICE IN 3 FOLD+ PACKING LIST IN 3 FOLD+ CERTIFICATE OF ORIGIN IN 3 FOLDADDITIONAL COND：47A：+ BENS USANCE DRAFTS MUST BE NEGOTIATED AT SIGHT BASIS AND ACCEPTANCE COMM AND D

48、ISCOUNT CHG ARE FOR APPLICANTS ACCOUNTCHARGES：71B：ALL BANKING CHARGES/COMMISSIONS INCLUDING REIM CHARGES OUTSIDE KOREA ARE FOR ACCOUNT OF BENEFICIARYPERIOD FOR PRESENTATION ： 48：WITHIN 21 DAYS AFTER DATE OF SHIPMENT, BUT WITHIN CREDIT VALIDITYCONFIRMATION INSTRUCTION： 49：WITHOUTINFORMATION TO PRESEN

49、TING BANK： 78：+T/T REIMBURSEMENT IS NOT ALLOWED+ALL DOCS EXCLUDING BENS DRAFTS ENDORSED BY NEGO BANK MUST BE DISPATCHED TO US (H AND CB), 9-1, 2-GA, NAMDAEMOON-RO, JUNG-GU, SEOUL, 100-703, KOREA (INTERNATIONAL OPERATIONS TEAM/FORMERLY H AND CB BK)+THE AMOUNT OF EACH DRAWING MUST BE NOTED ON THE REVE

50、RSE OF THIS CREDIT BY NEGOTIATING BANK+REIMBURSE YRSELVES FROM DRAWEE BY FORWARDING BENS USANCE DRAFTS ON CONDITION THAT THE DOCS ARE COMPLIED WITH L/C TERMS合同SALES CONFIRMATIONS/C No.: LD-DRGSC01Date: April 1st 2003The Seller:LIDA TRADING CO. LTD.The Buyer: DRAGON TOY CO. LTD.Address:NO. 1267 EAST

51、NANJING ROADAddress: 1180 CHURCH ROAD SHANGHAI, CHINA NEWYORK PA 19446 U.S.A.Item No.Commodity &SpecificationsUnitQuantityUnit Price(USD)AMOUNT(USD)TELECONTROL RACING CARCIFC3 NEWYORK1ART. 18812PIECE24002ART. 18814PIECE20003ART. 18817PIECE20004ART. 18819PIECE2400TOTALTOTAL CONTRACT VALUE:SAY US DOLL

52、ARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLYPACKING:ART. NO.18812 & 18819 TO PACKED IN CARTONS OF 12 PIECES EACHART. NO.18814 & 18817 TO PACKED IN CARTONS OF 20 PIECES EACHALL PRODUCTS IN FOUR 20 CONTAINERS.TERMS OF SHIPMENT:SHIPMENT IN MAY 2003 AFTER RECEIVING THE RELEVANT L

53、ETTER OF CREDIT WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED.PORT OF LOADING & DESTINATION: FROM SHANGHAI, CHINA TO NEW YORK, USAPAYMENT:THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFORE APR. 15TH, 2003. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND

54、REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.Confirmed by:THE SELLERTHE BUYER

55、LIDA TRADING CO., LTD. DRAGON TOY CO., LTD.GRACE GUTHEOPALD. TIANRemarks:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or an

56、y part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim

57、should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insur

58、ance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not be hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natu

59、ral disasters, war or other causes of Force Majeure. However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputi

60、es arising out of the performance of, or relating to this contract, shall be settled through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with