国际结算 试题

本资料仅限金融专业内部交流使用，大家懂得~~ 感谢参与整理的金融美女们，大家加油哈！金融给力！ 说明1、选择题，因为是中英双语的，所以尽量翻译了重点词汇、摘录了有助于解题的句子。 2、简答题第一题是根据课件整理的，其余是直接从课件上摘下来的。 3、业务题找了两个信用证的例子，包含全部要点，要点已用红色标出。 一、翻译（20个，25分） 1、correspondent bank 代理银行 2、clean collection 光票托收 3、commitment fee 承诺 党员整改承诺书工程质量保证服务承诺书供货时间与服务承诺方案食品安全承诺书我公司的设计优势和服务承诺 费 4、letter of credit 信用证 5、letter of guarantee 担保书、银行保函 6、 single factoring 单个保理 7、Financial documents 金融单据 8、reimbursement of remittance cover 汇款的偿付 9、Accommodating draft 融通汇票 10、 expiry date 到期日 11、Certificate of origin 原产地证书 12、 bill of lading 提单 13、Promissory note 本票 14、insurance policy 保险单，大保单 15、Commercial check 商业支票 16、Credit is available for acceptance of your drafts at 90 days sight drawn on us 本信用证可以凭你方对我方开立的90天即期汇票承兑 17、Beneficiary's drafts is negotiable at sight by the negotiating bank . 受益人的汇票可由议付行见票即付 18、Usance draft to be negotiated at sight basis 远期汇票可即期议付 19、Although drafts are drawn at 90 days sight ,they will receive payment at sight upon presentation of document in full compliance with l/c terms 90天远期汇票与信用证条款完全相符的可以即期付款 20、Drawings against this credit are authorized only up to 97% of this face amount of the invoice submitted 该信用证汇票金额应为所提交发票面值的97%、 1、 单选（50个，25分） 1. 、在其他条件相同的前提下，什么样的远期汇票是对收款人有利的 选C A…… B…… C提单签发日后30天 D…… 【远期汇票（usance bill/draft）收款人(payee) 提单（bill of lading）】 2、 UCP600前提下，信用证未标明是否可撤销，应视为（不可撤销） 【可撤销（revocable） 不可撤销（irrevocable）信用证（letter of credit L/C）】 3、 信用证不符点的修改 开证行同意接受申请人的放弃…30日…“我方承兑” 选E 【（不符点：discrepancy 开证行（issuing bank） （1）、货描中出现附加信息出货描中添加的细节如不改变货物的性质，或“没有额外的可能导致对（货物）状态和价 值产生疑问的不利描述”或不引起任何不一致，都可视为相符。 （2）、单据中的拼写错误（misspellings）或打字错误(typing errors) 1）单词中的拼写或打字错误不构成另一个单词，从而不构成歧义的，一般不视为不符点。 2）拼写或打字错误有可能导致歧义或产生实质性影响的，则要结合语境、联系提交的其他单据作出综合判断。 3）ICC对信用证审单 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 有放松的趋势，似乎越来越倾向强调不符点的实质性。但这势必影响到信用证机制的确定性、迅急性、高效性和低成本化。】 4、 决定对相符交单进行承付的议付行（的指定行）必须如何？有追索的议付 选最后一个答案 【相符交单Complying presentation 承付(honor)】 5、 按UCP 600，哪一单据显示申请人的地址必须完全与信用证相同 答案：运输单据收货人和被通知当必须完全一致。 【运输单据shipping documents】 6、 信用证没有规定收据人，未涉及单据部分，根据UCP600，这类单据满足什么条件可以被接受？答案：C，没有矛盾的单据，看似满足单据功能 7、 什么是分批装运？判定方法：①船只相同、出发港和目的港相同满足一种就是 ③船不同、出发地不同、目的港不同则不是分批装运。 【分批装运—partial shipment,又称分期装运—shipment by installment，是在一个 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 项下的货物先后分若干期或若干次装运。判定方法：⑴A船装运，A船又装运，即船只相同的是分批装运⑵船只不同，但是出发港和目的港相同，也是分批装运。】 8、 信用证对货物的描述，数量、金额可有上下5%的浮动 【 UCP600第30条b 款—在信用证未以包装单位件数或货物自身件数的方式规定货物数量时，货物数量允许有5%的增减幅度。信用证金额允许有上下5%的浮动。Percentage Credit Amount Tolerance（信用证金额上下浮动允许最大范围）】 9、 汇票被承兑、贴现，求可得净款（面值-贴现息） 【经承兑的汇票未到期去贴现，获得的净款＝票面金额—票面金额×贴现利率。帖现息＝票面金额×贴现利率（discount rate） 承兑汇票（acceptance bill ）贴现是指银行承兑汇票的贴现申请人由于资金需要，将未到期的银行承兑汇票转让于银行，银行按票面金额扣除贴现利息后，将余额付给持票人的一种融资行为。】 10、 因为不可抗力，营业中断，期间……开证行可以不负责承付，恢复营业后也不负责。 【UCP600中的“不可抗力”—Acts of God 因天灾、暴动、骚乱、叛乱、战争或其它不可抗力等因素中断营业的，期间所引起的任何后果开证行不负责。银行恢复营业时，对于在营业中断期间已逾期的信用证，不再进行承付或议付。）信息，信函或单据的邮寄过程中发生的延误或遗失，或电文在发送过程中发生的延误，短缺或错误所引起的任何后果开证行不负责。在单据传输当中，单据丢失，开证行issuing bank不负责任】 11、 判断哪种……正确，选B，开证行授权对信用证加保兑（add confirmation）的单据，只要开证行未破产，保兑行（confirming bank）在收款后支付。 12、 …honer…和…negotiation…，承付和议付的说法。开证行（issuing bank）只能承付，保兑行（confirming bank）可以承付也可以议付。 13、 可转让信用证，第一受益人，第二受益人，怎样审核单据。答案：转让行对第二受益人提供单据的审核。 【Transferable credit,The first beneficiary ,Second beneficiary,Transferring bank How to examination of the documents Transferring bank Review of documents provided.by the Second beneficiary】 14、 汇票的负债人承担债务的顺序：承兑人，出票人，第一背书人。 【the debtor of Draft ,the Order of incurring obligations is acceptor Drawer First endorser】 15、 信用证类型中，需要出具远期汇票的是：承兑信用证 【In the Types of letters of credit,which needs to produce usance bill,: Acceptance letter of credit】 16、 信用证汇兑条款注明draw on us，的汇票付款人是：开证行 【Exchange terms of Letter of credit Indicates "draw on us",the payer of the draft is Issuing Bank】 17、 信用证单据与合同不符，开证行不可以拒付，只要单据和信用证相符就可以。 【documents of is different from the contract, can not refuse to pay, as long as the documents and lettersof credit can match,the issuing bank should to pay.】 18、 在寄送途中单据丢失，银行免责 【Send documents lost in transit, bank Disclaimer】 19、 提单中哪些是物权凭证（海运、远洋、港对港），哪些不是物权凭证（公路、铁路、航空）。 【 海运提单（marine bill of lading） 港对港（port to port bill of lading） 物权凭证document of title 航空运单Air waybill公路运单road waybill 铁路运单railway bill铁路运单 课件documents中第65页 ：运单作用与提单类似，运单不能转让，不是物权凭证】 20、 跟单托收业务中，即期DP，远期DP，和DA做法步骤不同，主要发生在哪两个当事人之间：付款人和代收行 【课件Part7 19页 付款人：drawee（buyer/importer）代收行:the collecting bank）】 21、 本票支票付款人分别是谁？本票：出票人 支票：银行 【课本：49页 本票(promissory)的出票人(maker)相当于汇票的出票人和付款人(drawee)，即本票的出票人就是付款人。 课件：part6 11页Check: Drawee is a bank.支票的付款人是一家银行】 22、 一段文章，答案在原文中 23、 开证行在审单时发现不符合的点时，有那些义务：四个工作日内拒付单据，一次性指明全部不符点。不符合这些不是开证行应做的。 【不符点：discrepancy 拒付：refuse to honour or negotiate】 24、 汇出行汇入行代表的意思。接受汇入行的委托…… 【Remitting Bank（汇出行）:The bank who remits the funds at the request of a remitter to the paying bank and instructs the latter to pay a certain of money to a beneficiary. Paying Bank（汇入行）:Paying bank is the bank entrusted by the remitting bank to pay a certain amount of money to a beneficiary named in the remittance advice.】 25、 信用证必须规定有效期 【letter of credit信用证 expiry date有效期】 26、 指示抬头的汇票，必须经过背书才能转让 【demonstrative order指示抬头汇票 endorsement背书 transfer 转让】 27、 海运提单中也有相应抬头，提单上，如果显示“to order”字眼，表示需要经托运人背书转让。 【marine/ocean bill of lading海运提单 shipper托运人】 28、 什么事通知行，义务，职责 【An advising bank通知行—usually a foreign correspondent bank of the issuing bank will advise the beneficiary It has the task of informing the beneficiary that the credit has been issued in his favor so that the advising bank would be responsible for sending the documents to the issuing bank The advising bank has no other obligation under the letter of credit. If the issuing bank does not pay the beneficiary, the advising bank is not obligated to pay.】 29、 汇票抬头付款日，根据付款日不需要提示承兑的是：见票即付 【tenor (汇票)期限 presentation提示 acceptance承兑 Demand bill(or sight bill) 即期汇票—a bill payable on demand or at sight or on presentation.见票即付】 30、 过期提单 没有及时议付 提单种类和划分 【stale bill of lading过期提单—指出口商取得提单后未能及时到银行，或过了银行规定的交单期限未议付（negotiation）而形成过期提单，也称滞期提单。 按照（ucp600）规定，凡超过发运日期21个日历日后提交的提单为过期提单，但在任何情况下都不得迟于信用证的截止日。如信用证效期或信用证规定的交单期早于此期限，则以效期或规定的交单期为最后期限。 一般银行不接受过期提单，但过期提单并非无效提单，提单持有人仍然可持凭要求承运人交付货物。 提单种类和分类：Multi—modal /Combined transport bill of lading多式联运提单 Transshipment bill of lading转运提单 Container bill of lading集装箱提单 Straight bill of lading直达提单 Shipper’s order bill of lading发货人指示提单 Marine/ocean bill of lading海运提单 Short form bill of lading简式提单 Charter party bill of lading租船合约提单 Liner bill of lading班轮提单】 31、 属于DP支付方式下单据审核依据的是:A L/C B.UCP 600 C.外贸合同 D.ISIP 选C 32、 即期汇票、远期汇票的英文表述 【即期汇票Sight bill/draft. It is a bill payable on demand or at sight or on presentation. 远期汇票Time bill/draft. or usance bill/draft. It is a bill payable at a fixed or determinable future time.】 33、 循环信用证三种类型 收到 非自动循环信用证 【信用证金额被使用后，须等待开证行通知后，才能恢复到原金额的，称为非自动循环 Notice revolving The amount shall be reinstated after each negotiation only upon receipt of Issuing Bank's notice stating that the credit might be renewed。 The amount of each shipment shall be reinstated after each negotiation only upon receipt of credit-writing importer's issuing bank's notice stating that the credit might be renewed】 34、 根据UCP600，如果信用证没有规定可否允许分批和转让，则视为允许分批装运，不可转让。 【分批装运(Partial shipment) 不可转让信用证 Untransferable L/C 】 35、 托收业务中，汇票可用商业汇票或银行汇票。托收信用证用的是商业汇票。 汇票（bill of exchange）托收（collection）银行汇票（banker's draft or bank draft ）商业汇票（trade bill） 【Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer,and/or shipping documents are forwarded to the seller's bank with clear instructions for collection through one its correspondent bank located in the domicile of the buyer.】 3、 简答（4个，40分，英文答题） 1、 汇票、本票、支票的区别（5、6个方面即可）（根据课件课件总结） · 1. drawee(受票人): A bill and promissory note may be drawn upon any person, whereas a cheque must be drawn upon a banker. · 2. tenor（期限）:A bill and promissory note may be payable on demand or at a fixed or determinable future time, whereas a cheque usually be payable on demand · 3. responsibility（责任）：Unless a bill is payable on demand, it is usually accepted, where upon the acceptor is the party primarily liable to the holder. A cheque is not usually accepted, and the drawer is the party primarily liable. · 4. There is no provision which enable bills and promissory note to be crossed, whereas cheques may be crossed 5.（数量）Draft is a set of two, whereas check and promissory note are sola. 6.（性质） promissory note is a payment promise , whereas check and bill are payment order. 7 （参与方）There are only two parties to a promissory note, the maker and the payee. whereas check and bill are involved in three parties，the drawer the drawee and payee 8. There is no acceptance requirement concerning the check and promissory note，whereas bill includes acceptance requirement 9.There is no Drawn Clause on the check. 汇票、本票、支票的区别 · 支票(Cheque;Check)：仅作支付作用，有现金支票和转账支票两种。 · 需先在付款银行存有不低于票面金额的存款。见票即付。一张正本。持票人应该自出票日起10日内提示付款。 · 汇票(Bill of Exchange;Draft)：支付和信用两种作用。由出票人签发，委托付款人在见票时或在指定日期无条件支付确定的金额给收款人或持票人。 · 分为银行汇票(Banker's Draft)和商业汇票(Commercial Draft),有即期（Sight Draft)和远期汇票（Time Bill of usance Bill)之分. · 不付带商业单据的汇票为光票（Clean Bill)，银行汇票多为光票。 · 附带商业单据的汇票为跟单汇票（Documentary Bill),商业汇票一般为跟单汇票。单据是一套（一式两分或数份），有副本。 · 本票（Promissory Note)：支付和信用两种作作。由出票人签发，承诺自己在见票时无条件支付确定的金额给收款人或持票人的票据。本票的出票人必须具有支付本票金额的可靠资金来源 · 分商业本票和银行本票，商业本票分为即期和远期，银行本票都是即期的。一张正本。 2、 信用证的 流程 快递问题件怎么处理流程河南自建厂房流程下载关于规范招聘需求审批流程制作流程表下载邮件下载流程设计 （basic procedures of documentary credit 信用证的基本程序）（课件） 1、Basic Ordering Agreement:The buyer and seller agree to terms and conditions of the Credit. 2、Application: The buyer / Applicant completes an LC Application to his bank. 3、Credit: The issuing bank reviews the buyers Application and credit. 4、Issue: The bank issues the Credit. 5、Advice: The correspondent bank advises the Credit to the Beneficiary. 6、Ship: The seller accepts the Credit and ships the goods to the Applicant, and prepares the documents. 7、Presentation: The seller / Beneficiary presents the documents to the negotiating bank, who sends them to the issuing bank. 8、Examination: The issuing bank examines the documents for compliance with the LC and reimburses the negotiating bank. 9、Payment: The issuing bank debits the buyer’s account and releases the documents, or agrees to pay at maturity of the time draft. 10、Claims Goods: The buyer exchanges the shipping documents for the goods 3、什么是支付方式，支付方式的主要分类（汇款、脱手、信用证、银行保函、保理、福费廷） · Payment methods will combine payment tools(cash and instrument)with various trade terms (Incoterms) or different commercial documents. · Major payment methods are remittance（汇付）,collection（托收）,letter of credit（信用证）, factoring （保理）、 letter of guarantee（银行保函）. Forfeiting福费廷 4、 海运提单的定义和作用（课件） The main transport documents used in international trade is the bill of lading. There are four functions of a bill of lading: 1. Acting as a receipt for the goods from the shipping company to the exporter. 2. Being evidence of the contract of carriage between the exporter and the carrier 3. Being a quasi negotiable documents. 4. Acting as a document of title for goods being shipped overseas. 海运提单的作用 1、货物收据。它是承运人确认从托运人处收到货物后签发的一纸证明。 2、运输契约，或称运输契约的凭证。海运提单上规定了承运方与货物关系方(即船方与货方)各自的权利和义务，成为一项正式契约。 3、货物所有权凭证，即物权凭证。海运提单实际上代表了货物，凭其可以占有、转让、流通和抵押，而海运提单的转让构成货物所有权的转让。海运提单成了流通证券或半流通证券。 此外，如果货物在运输过程中受到损失，货主向船公司或保险公司提出索赔时，提单还是索赔依据之一。 4． 业务题（10分） 1、两个惯例 ①信用证的到期地点在卖方（出口商）所在地。案例中，议付行在纽约，卖方是中国，以中国为到期地点。 ②品质证书应由卖方（中国）指定出具，否则将会丧失主动权，不能让买方指定机构出具。 2、 对照销售合同、信用证找答案： 汇票的付款时间（at sight 还是 after sight） 是否允许部分装运或分批装运（allowed 还是 not allowed） 3、 投保金额，应为110%的发票金额 1、请根据所给合同审核信用证 SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT ANG EXPORT CORPORATION SALES CONFIRMATION 128 Huqiu road Shanghai China Tele:86-21-23140568 Fax:86-21-25467832 TO：CONSOLIDATORS LIMITED NO：PLW253 RM.13001-13007E,13/F, DATE:Sept.15,2003 ASUA TERMINALS CENTER B. BERTH 3,KWAI CHUNG,N.T.,HONGKONG P．O．Box 531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated below NAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding Cover PACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500sets UNIT PRICE: US$ 64.00 per set CIFC3% H.K. TOTAL AMOUNT: US$ 352000.00 (Say U.S. dollars three hundred and fifty two thousand only.) SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted.（允许分批装运） INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks（需按发票金额的110%投保一切险和战争险） as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981. PAYMENT（付款）: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid for negotiation in China until the 15th day after the date of shipment. REMARDS: Please sign and return one copy for our file. The Buyer: The Seller: CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT & EXPORT CORPORATION 信用证 HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K. TEL:822-1111 FAX:810-1112 Advised through: Bank of China, NO. CN3099/714 Shanghai Branch, DATE Oct.2,2003 H.K. To:Shanghai Light Industrial Products Import & Export Corp. 128 HUQIU ROAD SHANGHAI, CHINA Dear Sirs: We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC（汇丰银行） at 30 days after date accompanied by the following documents: 1. Signed commercial invoice in 6 copies. 2.Packing List in quadruplicate. 3.Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hongkong, Partial shipment are not permitted（不允许分批装运） （在咱们的考试中找到该条款，与合同对比看是允许分批装运还是不允许分批装运，注：允许也可用allowed）and trans- shipment is not permitted. 4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks （需按发票金额的150%投保一切险和战争险）（在咱们的考试中找到该条款，并将投保金额，改为为110%的发票金额）as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981. 5.Certificate of Origin（货物产地证明书） issued by China Council for the Promotion of International Trade.（在咱们的考试中找到该条款，品质证书应由卖方（中国）指定出具） DESCRIPTION GOODS: 5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit. We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003. SPECIAL INSTRUCTIONS: (1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No.,shipping marks,name of the vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negation. (2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)in one lot by airmail. It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision,International Chamber of Commerce Publication No.500. Yours faithfully For HONGKONG & SHANGHAI BANKING CORPORATION 4.3.1根据合同审核信用证(2005年11月全国国际商务单证员培训认证 考试试题 高中音乐教师业务考试试题学前班考试试题docoffice办公软件考试试题班组级安全教育考试试题及答案银行业从业资格考试试题 ) SALES CONTRACT BUYER: JAE & SONS PAPERS COMPANY NO. ST05-016 203 LODIA HOTEL OFFICE 1546, DONG-GU DATE: AUGUST 08, 2005 BUSAN, KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINA This Contract is made by and agreed between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAFT LINEBOARD 2. UNIT PRICE: USD390.00 PER METRIC TON CFR BUSAN KOREA 3. TOTAL QUANTITY: 100 METRIC TONS, +10% ARE ALLOWED 4. PAYMENT TERM（付款条件；付款方式；付款期限）: BY IRREVOCABLE（不可撤销） L/C 90 DAYS AFTER B/L（提货单） DATE 5. TOTAL VALUE: USD39000.00 (SAY U.S. DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED) 6. PACKING: TO BE PACKED IN STRONG WOODEN CASES, SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION 7．SHIPPING MARKS: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording“KEEP AWAY FROM MOISTURE”,“HANDLE WITH CARE”, etc. and the shipping mark: ST05-016/BUSAN KOREA 8．TIME OF SHIPMENT: BEFORE OCTOBER 02, 2005 9．PORT OF SHIPMENT: MAIN PORTS OF CHINA 10．PORT OF DESTINATION: BUSAN, KOREA 11．INSURANCE: To be covered by the Buyer after shipment 12．DOCUMENT: + Signed invoice indicating L/C No. and Contract No. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/“Freight Prepaid”made out to order blank endorsed notifying the applicant + Packing List/Weight List indicating quantity / gross and net weight + Certificate of Origin + No solid wood packing certificate issued by manufacturer 13．OTHER CONDITIONS REQUIRED IN L/C: + All banking charges outside the opening bank are for beneficiary’s account + Do not mention any shipping marks in your L/C + Partial and transshipment allowed（允许分批装运） 14．REMARKS: The last date of L/C opening: 20 August, 2005 BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DATE OF ISSUE 31C: 20050825 DATE AND PLACE OF EXPIRY（有效期及到期地点） *31D: DATE 20051001 PLACE APPLICANT’S COUNTRY（考试中：信用证的到期地点在卖方（出口商）所在地。案例中，议付行在纽约，卖方是中国，以中国为到期地点。） APPLICANT *50: JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU BUSAN, KOREA BENEFICIARY *59: WONDER INTERNATIONAL COMPANY LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANNING, CHINA AMOUNT *32B: CURRENCY HKD AMOUNT 39000.00 AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT…（汇票付款期限） 42C: 90 DAYS AT SIGHT（90天即期，做题的时候要看是at sight 还是after sight） FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS:（分批装运） 43P: NOT ALLOWED（不允许） TRANSHIPMENT 43T: NOT ALLOWED LOADING IN CHARGE 44A: MAIN PORTS OF CHINA FOR TRANSPORTATION TO 44B: MAIN PORTS OF KOREA LATEST DATE OF SHIPMENT 44C: 20051031 DESCRIPT OF GOODS 45A: COMMODITY : UNBLEACHED KRAFT LINEBOARD UNIT PRICE : HKD390.00/MT TOTAL : 100MT+10% ARE ALLOWED PRICE TERM : CIF BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA