[简答题]
根据信用证审核汇票，指出汇票中的错误之处。
北京市圣华食品有限公司按期收到香港ABC公司开来的信用证，请根据信用证内容审核并修改汇票。
1．信用证：
FROM: KWANCTUNG PROVINCIAL BANK, HK
TO: BANK 0F CHINA, BEIJING BRANCH HONG KONG NOV.13.2008
IRREVOCABLE DOCUMENTARY CREDIT NO. : 002-10358
ADVISING
BANK: BANK OF CHINA, BEIJING BRANCH
BENEFICIARY:
BEIJING SHENGHUA FOOD CO. , LTD.
6 JIANGU0 ROAD,
BEIJING, CHINA
APPLICANT: HONGKONG ABC CO.
3/F
CUANGTEX BUILDING TAIKOKTSU KOWLOON. HONCKONG
AMOUNT:
USD14200.00
EXPIRY DATE:
JAN.15,2009
DEAR SIRS,
WE HEREBY ISSUE AN
IRREVOCABLE DOCUMENT CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF
YOUR DRAFTS AT SIGHT DRAWN 0N APPLICANT. FOR 100% INVOICE VALUE MARKED AS DRAWN
UNDER THIS CREDIT ACCOMPANIED BY THE FOLLOWINC DOCUMENTS:
SPECIAL CONDITIONS: ALL DOCUMENTS MENTl0NING THIS CREDIT NUMBER.
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT
DOCUMENTS BUT WITHIN VALIDITY 0F CRED
[简答题]
根据信用证审核汇票，指出汇票中的错误之处。
北京市圣华食品有限公司按期收到香港ABC公司开来的信用证，请根据信用证内容审核并修改汇票。
1．信用证：
FROM: KWANCTUNG PROVINCIAL BANK, HK
TO: BANK 0F CHINA, BEIJING BRANCH HONG KONG NOV.13.2008
IRREVOCABLE DOCUMENTARY CREDIT NO. : 002-10358
ADVISING BANK: BANK OF CHINA, BEIJING BRANCH
BENEFICIARY: BEIJING SHENGHUA FOOD CO. , LTD.
6 JIANGU0 ROAD, BEIJING, CHINA
APPLICANT: HONGKONG ABC CO.
3/F CUANGTEX BUILDING TAIKOKTSU KOWLOON. HONCKONG
AMOUNT: USD14200.00
EXPIRY DATE: JAN.15,2009
DEAR SIRS,
WE HEREBY ISSUE AN IRREVOCABLE DOCUMENT CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN 0N APPLICANT. FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREDIT ACCOMPANIED BY THE FOLLOWINC DOCUMENTS:
SPECIAL CONDITIONS: ALL DOCUMENTS MENTl0NING THIS CREDIT NUMBER. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS BUT WITHIN V
[判断题]由于银行的介入，信用证使用的汇票为银行汇票。( )
[判断题]在信用证支付方式下，开具汇票的依据是信用证，而在托收和汇付方式下，开具汇票的依据是买卖合同。( )
[判断题]信用证的性质足银行信用，因此，信用证项下使用的汇票必定是银行汇票。( )
[单项选择]信用证和托收项下的汇票抬头一般做成( )。
A. to Bearer
B. pay to ××× only
C. pay to the order of×××
D. open
[多项选择]信用证业务中使用的汇票可以是( )。
A. 商业汇票
B. 银行汇票
C. 光票
D. 跟单汇票
[多项选择]信用证业务项下，汇票付款人应为( )。
A. 开证行
B. 开证行指定的付款行
C. 开证申请人
D. 收益人
[简答题]
一、根据信用证审核商业发票，指出商业发票中的错误之处。
1．信用证：
DOC. CREDIT NUMBER: 044/307587
APPLICANT: EEN CO. , VANCOUVER, CANADA
BENEFICIARY: LIAONING HUALIAN TRADING CORPORATION
6
ZHONCSHAN ROAD DALIAN, CHINA
AMOUNT CURRENCY:
USD5256.00
AVAILABLE WITH/BY: FREELY NEGOTABLE AT ANY BANK
BY NEGOTIATION
LOADING IN CHARGE: CHINA
FOR TRANSPORT TO: VANCOUVER VIA HONGKONG
LATEST DATE OF SHIPMENT: 090131
DESCRIPTION OF
GOODS:
2920YDS OF 100PCT COTTON DENIM-8 OZ-ROPE DYED
INDIC0(CT-121)
DOUBLE P/SHRUNK RESIDUAL AHRINKACE NOT MORE THAN
3-4PCT 82×50/14S×14S-WIDTH: 58/59’
AT USD1.80/YD AS PER PURCHASE
ORDER NO. FAB10-20090087/01-02. CIF Vancouver
DOCUMENTS
REQUIRED: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
2．商业发票：
LIAONING HUALIA TRADING CORPORATION
6 ZHONGSHAN ROAD. DALIAN, CHINA
INVOICE
TO
MESSRS. : EEN CO. , INVOICE NO. : SHE01/7203
VANCOUVER, CANADA DATE: JAN.28,2009<
