Bank A Date: 1 June, 1988 To: Bank of China, Beijing We hereby open our Irrevocable Letter
______________________________________________________
(1)In Irrevocable Documentary Credit Form (Advice for the advising bank)
We request you to advise beneficiary:
①( ) without adding your confirmation.
②( ) adding your confirmation.
③( )adding your confirmation if requested by the beneficiary.
(2)In Notification of Irrevocable Documentary Credit Form
①( ) This notification and the enclosed advice are sent to you without any engagement on our part.
②( ) As requested by the issuing bank, we hereby add our confirmation to this credit in accordance with the stipulations under UCP600 Article 8.
(3)In Irrevocable Documentary Credit Form (Advice for the beneficiary)
Expiry date and place for presentation of documents
expiry date: ______
place for presentation: ______
credit available with ______
①( ) by payment at sight
②( ) by deferred payment at
③( ) by acceptance of draft (s) at
④( ) by negotiation against the documents detailed herein
⑤( ) and beneficiary's draft (s) drawn on
______________________________________________________
DATE AND METHOD OF SHIPMENT:20 June,2007-30 June,2007 by sea;
otherwise 1 July,2007-15 July,2007 on seller's account by air.
(1) 翻译:
(2) 该合同下的货能否在18 June,2007或18 July,2007装运,为什么?
To: (1) Invoice Number: AAA2003-015
Contract Number (2)________________
Date of Invoice FEB.1, 2003
From SHANGHAI To KOBE, JAPAN
Letter of Credit No. LC123-268866 Issued by THE JAPAN BANK Marks & Numbers Description and Quantities Unit price Amount (3) (4) CIF KOBE
USD50.00/CARTON (5) CHINA AAA IMP. & EXP. COP.
Capita began construction of a qualifying asset on 1 April 20X8 and withdrew funds of $6 million on that date to fund construction. On 1 August 20X8 an additional $2 million was withdrawn for the same purpose.
Calculate the borrowing costs which can be capitalised in respect of this project for the year ended 31 December 20X8().
A、$560,000
B、$472,500
C、$750,000
D、$350,000
阅读以下说明和C++程序,将应填入(n)处的字句写在对应栏内。
【C++程序】
include < stdio. h >
include < string. h >
define Max 1000
class Bank
{
int index;
char date [Max] [10]; // 记录交易日
iht amount[Max]; // 记录每次交易金额,以符号区分存钱和取钱
int rest[ Max]; // 记录每次交易后余额
static iht sum; // 账户累计余额
public:
Bank() {index =0;}
void deposit(char d[ ] , int m) //存入交易
{
strcpy (date [ index ], d);
amount[ index] = m;
(1);
rest[ index] = sum;
index++;
}
void withdraw (char d[ ], int m) //取出交易
{
strcpy(date[ index] ,d);
(2);
(3);
rest[ index] = sum;
index++;
}
void display();
};
int Bank:: sum = 0;
void Bank:: display () //输出流水
{
int i;
printf("日期 存入 取出 余额\n");
for (4)
{
printf(" %8s" ,date[i] );
if (5)
printf(" %6d" , -amount[i] );
else
printf("%6d ",amount[i] );
printf("% 6d\n" ,rest[i] );
} }
void main()
{
Bank object;
object. deposit ("2006.2.5", 1 00 );
object. deposit("2006.3.2" , 200);
object. withdraw("2006.4.1", 50);
object. withdraw("2006.4.5", 80);
object. display ();
}
本程序的执行结果如下:
日期 存入 取出 余额 2006.2.5 100 100
2006.3.2 200 300
2006.4.1 50 250
2006.4.5 80 170
根据下列所提供的信用证条款的主要内容及有关信息,填写集装箱托运单和商业发票
有关项目。
Irrevocable Documentary Credit
Number: LC223 - 5866686
Date: March 5, 2004
Date and place of expiry: April 30, 2004 Qingdao, China
Advising bank: Bank of China
Beneficiary: China ABC Import and Export Corp.
Applicant: U.K. Tom Corp.
Shipment from: Qingdao to London, on or about April 5, 2004
Partial shipments: Not allowed
Transshipment : Not allowed
Description of goods: 100% Cotton Towel as per S/C NO. CH2004
Total amount: USD 10000(SAY US DOLLARS TEN THOUSANDS ONLY)
Total quantity: 200 Cartons
Total gross weight: 20500 KGS
Total. measurement : 30CBM
Price term: CIF London, U.K.
Following documents required:
+ Signed commercial invoice in triplicate
+ Packing list in triplicate
+ Full set of three clean on board ocean bills of lading made out to order of shipper and endorsed in blank and marked "freight prepaid" and notify applicant.
+ Insurance Policy in duplicate for full CIF value plus 10% covering All Risks as per Ocean Marine Cargo Clauses of the PICC dated 1/1/1981 and stating claims payable in London, UK in the currency of the credit.
Information :
Date of Invoice: March 25. 2004
Ocean Vessel: "BBB" Voy. NO. : 005E
B/L NO. : 0128
Container NO. : CBHU0180286
Marks & Nos: CT LONDON NO. 1 -200
Forwarder: China CCC Forwarder CO. (Acting as agent of" the China ABC Import and Export Corp. )
CHINA ABC IMP. & EXP. COP.
18 ZHONG SHAN ROAD, QINGDAO, CHINA
COMMERCIAL INVOICE
To: Invoice Number : ABC2004 - 018
(16) Contract Number:________(17)________
Date of invoice:________(18)________
From________QINGDAO________To________LONDON________
Letter of Credit No. LC123 - 268866 Issued by THE U. K BANK
Draft No. 20090510
Amount: HKD32,000.00
Place and date of draft: Tianjin, 8 May, 20××.
Payee: The order of United Trading Company, Hong Kong.
Drawer bank: Remitting bank, Bank of China, Tianjin.
Drawee bank: Paying bank, Bank of China, Hong Kong.
Please draw a demand draft to make remittance by D/D.
CIF贸易术语信用证实务操作
一、已知资料:信用证
Message Type: 26-APIRL-1109: 22AM
Sender LT: YAPITRISAFEX
YAPI VE KREDI BANKASI A. S.
(FX/MM OPERATIONS)
YAPI KREDI
PLAZABUYUKDERE
CADDESILEVENT
ISTANBUL
Receiver LT:
BKCHCNBJX300
BANK OF CHINA
(SHANGHAI BRANCH)
103ZHONGSHAN SOUTH I ROAD
- - - - MESSAGE BODY- - -
27: Sequence of Total:
1/1
40A: Form of Documentary Credit:
IRREVOCABLE
20: Documentary Credit Number:
96011101006
31C: Date of Issue:
110426
40E: Applicable Rules:
UCPURR LATEST VERSION
31D: Date and Place of Expiry:
110705AT YOUR COUNTERS
50: Applicant:
GAMA IPLIK VE DOKUMA SAN. A. S.
2.0RGANIZE SAN. BOLGESI
BASPINAR GAZIANTEP
59: Beneficiary :
SHANGHAI HUASHENG TRADING
CO. , LTD. 12F NO. 219LANE 888DONGDAMIN
RD. SHANGHAI CHINA 200082
32B: Currency Code/Amount:
USD 125000
39B: Maximum Credit Amount:
NOT EXCEEDING
41A: Available With...By...:
BKCHCNBJX300
BANK OF CHINA
(SHANGHAI BRANCH)
103ZHONGSHAN SOUTH 1ROAD
BY PAYMENT
43P: Partial Shipments:
ALLOWED
43T: Transshipment:
ALLOWED
44E: Port of Loading/Airport of Departure:
SHANGHAI, CHINA BY VESSEL
44F: Port of Discharge/Airport of Destination:
IZMIT, TURKEY
44C: Latest Date of Shipment:
110615
45A: Description of Goods and/or Services:
POLYESTER STAPLE FIBER BLACK RECYCLED
1.5D×38MM
QUANTITY:100MTS
UNIT PRICE:USD 1250/MT TOTAL AMT:125000. 00
TERMS OF DELIVERY: CIF, IZMIT TURKEY(INCOTERMS 2010)
46A: Documents Required:
+3ORIGINAL PLUS 3COPIES OF COMMERCIAL INVOICE DULY
SIGNED BY THE BENEFICIARY INDICATING CIF VALUE TOTALLY
(FOB,FREIGHT AND INSURANCE PREMIUM SEPARATELY) AND THE
ORIGIN OF THE GOODS SHIPPED.INVOICE CERTIFYING THE GOODS
HAVE BEEN SHIPPED AS PER PROFORMA INVOICE NO. : BS-WBA110
DATED 110415
+3ORIGINAL PLUS 3COPIES OF CLEAN ON BOARD B/L ISSUED OR
ENDORSED TO THE ORDER OF YAPI VE KREDI BANKASI A, S MARKED
FREIGHT PREPAID AND NOTIFY APPLICANT'S FUI_L NAME AND ADDRESS.
+1ORIGINAL PLUS 3COPIES OF CERTIFICATE OF ORIGIN ISSUED OR
LEGALIZED BY THE CHAMBER OF COMMERCE INDICATING ORIGIN
OF THE GOODS
+3ORIGINAL PLUS 3COPIES OF PACKING LIST
+FULL SET AT LEAST IN 2ORIGINAL, 3COPIES OF INSURANCE
POLICY BLANK ENDORSED FOR THE CIF INVOICE VALUE PLUS 10
PERCENT COVERING ALL RISKS,INSTITUTE CARGO CLAUSES (A)
WAR RISKS INSTITUTE WAR CLAU,SES (CARGO) S. R. AND C. C. AND
N. D. AND T. P. FROM WAREHOUSE TO WAREHOUSE INDICATING
CLAIMS PAYABLE IN ISTANBUL IN THE CURRENCY OF THE CREDIT
AND SHOWING THE PREMIUM PAID.
+1ORIGINAL PLUS 1COPY OF INSPECTION CERTIFICATE ISSUED BY
SGS
47A:Additional Conditions:
+ALL DOCS WILL BE SENT TO OUR BANK'S ADDRESS: YAPI VE
KREDI BANKASI A. S. H/O BANKACILIK USSU, INVENTUS 1DIS
ISLEMLER MERKEZI, AKSE MAH. SEHIT ILHAN KUCUKSOLAK
CAD. 241435, CAYIROVA, KOCAELI TURKEY BY ANY SPECIAL
COURIER SERVICE.
+ALL DOCUMENTS SHOULD BEAR OUR DOCUMENTARY CREDIT
NUMBER.
+USD 100DISCREPANCY FEE, FOR EACH SET OF DOCS WILL BE
DEDUCTED FROM PROCEEDS,IF DOCUMENTS PRESENTED WITH THE
DISCREPANCIES.
+ ALL DOCUMENTS MUST BE ISSUED IN ENGLISH EXCEPT
PREPRINTED FORMS.
+IF THE DUE DATE COINCIDES WITH A NATIONAL HOLIDAY AND
NON-BANKING DAY IN TURKIYE AND/OR IN THE COUNTRY OF THE
REIMBURSEMENT BANK DUE DATE WILL BE POSTPONED TO THE
NEXT.
+DOCUMENTS ISSUED OR DATED PRIOR TO THIS DOCUMENTARY
CREDIT ISSUANCE DATE NOT ACCEPTABLE.
71B: Charges :
ALL BANKING COMMISSIONS AND CHARGES OUTSIDE OF TURKEY
INCLUDING REIMBURSMENT CHARGES ARE FOR BENEF'S ACCOUNT.
48: Period for Presentation:
10DAYS AFTER B/L DATE
49: Confirmation Instructions :
WITHOUT
78: 1nstructions to the Paying / Accepting / Negotiating Bank:
UPON PRESENTATION OF CREDIT CONFORM DOCS TO YOUR BANK, YOU
ARE AUTHORIZED TO CLAIM REIMBURSMENT FROM REIMBURSING BANK
FOR DOCUMENTS AMOUNT ONLY THREE WORKING DAYS BEFORE THE
VALUE DATE UNDER ADVICE TO US BY TESTED MSG QUOTING OUR
REFERENCE.
72: Sender to Receiver Information:
PLS ACK RECEIPT
补充材料:
INV. NO. : HS1151231 INV. DATE: MAY 28, 2011
B/L. NO. : MASA20079 B/L. DATE: JUN. 10, 2011
S/C NO. : BS-WBA110 S/C DATE: 110415
NAME OF STF, AMF, R: MASA V. 007W CONTAINER & SEAL NO. :
AEMU24485971/
SHIPPING MARKS: GAMA/IZMIT AEMG4374508
POLICY NO. :WEH3457392
FOB VALUE: USD 124 100 FREIGHT CHARGES: USD 700. 00INSURANCE PREMIUM:USD 200. 00
GOODS:TOTAL WEIGHT: GW: 101. 2MT NW:100MT MEA:98. 744CBMS
PACKED IN 10BAGS
H. S. NO. : 55069000
CERTIFICATE OF ORIGIN NO. : 09SL212345
二、根据上述相关资料缮制下列有关单证
1.商业发票
2.装箱单
3.原产地证书
4.保险单
5.提单
(一)信用证资料
Form. of Doc.Credit *40A :IRREVOCABLE
DDe.Cedit Number *20 :LC-320-025477l
Date of Issue 31C :060922
Expiry *3l D :Date 061222 Place CHINA
Applicant *50 :MARCONO CORPORATION
RMl001,STAR BLDG.TOKYO,JAPAN
Beneficiary *59 :QINGDAO(SHANDONG)HUARUI CO. NO.35 WUYIROAD QINGDAO.CHINA
Amount *32B :Currency USD Amount 70 000.00
Pos./Neg.Tol.(%) 39A :5/5
Avariable with/by *41 D :ANY BANK BY NEGOTIATION
Draft at…… 42C :DRAFTS AT SIGHT FOR FULL INVOICE VALUE
Drawee 42A :ROYAL BANK LTD.TOKYO
Partial Shipments 43 P :ALLOWED
Transshipment 43T :NOT ALLOWED
Loading in Charge 44A :SHIPMENT FROM CHINESE MAIN PORT
F0r Transport to 44B :OSAKA.JAPAN
Latest Date of Ship. 44C :061210
Descript.of Goods 45A :
HALF DRIED PRUNE 2005 CROP
GRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L:500CASE M:500CASE 1.000 22.0 CFR OSAKA
B L:1200CASE M:1200CASE 2.400 20.0 CFR OSAKA
PACKING: IN WOODEN CASE.12KGS PER CASE
TRADE TERMS:CFR OSAKA
Documents required 46A :
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BIANK ENDORSED AND MARKED“FREIGHT PREPAID” AND “NOTIFY MARCONO CORPORATION. RMl001. s11AR BLDG.TOKYO.JAPAN”
+MANUALLY SIGNED COMMERCLAL INVOICE IN TRIPLICATE(3)INDICATING APPLICANT's REF.NO.SCLI-98-0474.+PACKING LIST IN TRIRIPUCATE(3).
Details of Charges 7 1 B :ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48 :DOCUMENTS TO BE PRESENTED WITHIN 1 5 DAYS AFTER THE DATE OF SHIPMENT.BUT WITHIN THE VALIDITY OF THE CREDIT.
(二)补充资料:
发票号码:76IN—C001, 发票日期:2006年9月8日
提单号码:NSD220055, 提单13期:2006年12月5日
船名:FENGLEI V.66026H 装运港:青岛港
集装箱:2×20’FCL CY/CY 出口1:3岸:青岛海关
TRIU 1764332 SEAL05003 合同号:HAl 101
KHLU I 766888 SEAL 05004 SHIPPING MARKS(唛头)
出口商:青岛华瑞贸易公司
Copenhagen Bank
Date: 4 January, 2000
To: Bank of China, Beijing
We hereby open our Irrevocable Letter of Credit NO.112235 in favor of China Trading Corporation for account of Copenhagen Import Company up to an amount of GBP1,455,00 (Say Pounds Sterling One Thousand Four Hundred And Fifty - five Only) for 100% of the invoice value relative to the shipment of:
150 metric tons of Writing Paper Type 501 at GBP97 per m/t CIF Copenhagen as per your S/C No. PO5476 from Copenhagen to China port. Drafts to be drawn at sight on our bank and accompanied by the following documents marked "X":
(X)Commercial Invoice in triplicate
(X) Bill of Lading in triplicate made out to our order quoting L/C No. 112235, marked FREIGHT COLLECT
……
(X) One original Marine Insurance Policy or Certificate for All Risks and War Risk, covering 110% of the invoice value, with claims payable in Copenhagen in the currency of draft(s) Partial shipments and transshipment are prohibited.
Shipment must be effected not later than 31 March, 2000.
This L/C is valid at our counter until 15 April 2000.
附:PO5476号合同主要条款:
卖方:中国贸易公司
买方:哥本哈根进口公司
商品名称:写字纸
规格:501型
数量:150公吨
单价:CIF哥本哈根每公吨97英镑
总值:14,550英镑
装运期:2000年3月31日前自中国港口至哥本哈根
保险:由卖方按发票金额的110%保一切险和战争险
支付:不可撤销的即期信用证,于装运前1个月一到卖方,并于上述装运期后15天内在中国议付有效