三、貿易單據審改 (本題共 15 小題,每小題 2分,合計 30分) 請根據所附之信用狀,審核匯票、商業發票、包裝單、提單及保險單之編號 @o@@...內容,並…

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三、貿易單據審改 (本題共 15 小題,每小題 2分,合計 30分) 請根據所附之信用狀,審核匯票、商業發票、包裝單、提單及保險單之編號 @o@@...內容,並將錯誤之編號及正確答案依序寫在答案紙,兩者皆正確才予計分。 KM Header--------------n---n-nennnn nnn ncn nena Swift Output : FIN 700 Issue of a Documentary Credit Sender: VBAAVNVX405 VIETNAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN Receiver: BITWXXX BANK OF TAIWAN, SAN DOU BRANCH, NO. 142 SHIN GUONG ROAD, LING YA DIST., KAOHSIUNG, TAIWAN, R.O.C. MUR 1200010032515383 KM 27 ~~: Sequence of Total V1 40A : Form of Documentary Credit IRREVOCABLE 20 : Documentary Credit Number JK-1238 31C : Date of Issue 110325 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 110515 IN TAIWAN 50 =: Applicant MA JOINT CO., LTD. NO.23 FUJN DOWN ROAD, TAY HO DIST., HANOI, VIETNAM 59: Beneficiary - Name & Address SHINEE TRADING CO., LTD. NO.34 SHIN GUONG ROAD, LING YA DIST., KAOHSIUNG, TAIWAN, R.O.C. 32B : Currency Code, Amount Currency : USD (US DOLLAR) Amount 1 #37,430.00# 41D ; Available With ......By...... ADVISING BANK BY NEGOTIATION 42C ; Drafts at...... 180 DAYS SIGHT FOR 70 PCT OF INVOICE VALUE 42A : Drawee VIETNAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT (SOGIAODICH BRANCH), HANOI, VN 43P : Partial Shipments ALLOWED 43T : Transshipment ALLOWED 業務乙級 6-2 44E : Port of Loading/Airport of Dep. HONG KONG 44F : Port of Discharge/Airport of Dest. HAI PHONG PORT, VIETNAM 44C : Latest Date of Shipment 110430 45A : Description of Goods &/ or Services

(1) COMMODITY: 490 DZN OF SUN UMBRELLAAS PER P/I NO.3254 AGAINST P/O NO.7429
(2) PRICE MUST BE UNDERSTOOD CIF HAI PHONG PORT ( INCOTERMS® 2010 )46A : Documents Required1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS2. ONE SET OF NON-NEGOTIABLE CLEAN SHIPPED ON BOARD OCEAN BILLSOF LADING MADE OUT TO APPLICANT MARKED "TELEX RELEASE" AND"FREIGHT PREPAID" AND NOTIFY THE APPLICANT AND US
(3) PACKING LIST IN 3 ORIGINALS
(4) INSURANCE POLICY/CERTIFICATE IN 3 ORIGINALS IN ASSIGNABLE FORMAND ENDORSED IN BLANK FOR 120 PCT OF INVOICE VALUE COVERINGI.C.C.(A) AND CLAIM IN VIETNAM IN INVOICE CURRENCY47A : Additional Conditions1. ALL SHIPPING DOCUMENTS MUST BE STATED L/C NO. AND DATE ANDISSUING BANK NAME2. THIRD PARTY SHIPPING DOCUMENTS ARE ACCEPTABLE INCLUDING BILLSOF LADING, INSURANCE POLICY/CERTIFICATE3. THE SHIPPER IS JASON INDUSTRIAL CoO., LTD.71B : ChargesALL BANKING CHARGES OUTSIDE VIETNAM INCLUDING ADVISING BANK.CHARGES ARE FOR BEN'S A/C48 : Period for PresentationWITHIN 15 DAYS AFTER THE B/L SHIPPED ON BOARD DATE BUT IN THEVALIDITY OF THIS L/C49 : Confirmation InstructionsADD YOUR CONFIRMATION78 ~~: Instr to Payg/Accptg /Negotg Bank+ UPON RECEIPT OF ALL DOCUMENTS IN COMPLIANCE WITH L/C TERMS ANDCONDITIONS, WE WILL REIMBURSE THE NEGOTIATING BANK AS PER THEIRINSTRUCTIONS+ THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OFTHIS CREDIT BY NEGOTIATING BANK.+ A HANDLING CHARGE OF USD100.00 WILL BE DEDUCTED FROM THEPROCEEDS IN CASE OF DOCUMENTS PRESENTED WITH DISCREPANCIESUNDER THIS CREDIT72 ~~: Sender to Receiver InformationMT730 IS REQUIREDKW100 ET工廠出貨明細資料:USD65/DZN USD75/DZN USD82/DZN包裝方式 10 DZN/CTN 15 DZN/CTN 12 DZN/CIN每箱重量 NW: 45.15 KGS NW: 43.25 KGS NW: 41.25 KGS“=| GW: 45.65 KGS GW: 43.75 KGS GW: 41.75 KGS每箱尺寸|。80x90x70(cm) 32"x20"x25" 0.8x0.85x0.86(m)50DZN 75 DZN 120 DZNBILL OF EXCHANGENO. DF-0041FOR USD26,201.00 © TAIPEI, TAIWAN 12-MAY-11 @®At__180DAYS___ SIGHT OF THIS FIRST BILL OF EXCHANGE (SECOND UNPAID) PAY TOTHE ORDER OF BANK OF TAIWANTHE SUM OF xxx value receivedDRAWN UNDER CREDIT NO. JK-1238 DATED 25-MARCH-11ISSUED BY VIETNAM BANK FOR AGRICULTURE AND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN GTO VIETNAM BANK FOR AGRICULTURE ANDRURAL DEVELOPMENT (SOGIAODICH SHINEE TRADING CO., LTD.BRANCH), HANOI, VN ®XXX業務乙級 6-3SHINEE TRADING CO., LTD.NO.34 SHIN GUONG ROADLING YA DIST., KAOHSIUNGTAIWAN, R.O.C.Tel:(07)73xxxxxFax:(07)73xxxxxINVOICENo. DF-0041 Date xxxInvoice of AS FOLLOWS ©For account and risk of Messrs _MA JOINT CO., LTD., NO.23 FUJN DOWN ROAD, TAY HO DIST.,HANOI, VIETNAM ©Shipped by xX Shipped Per S.S. SUN V.956 (0)Sailing on or about xxxShipment From peed To HAI PHONG PORT, VIETNAMMarks & Nos. Description of Goods AmountSUN UMBRELLA ® CIFHAIPHONG PORTMA ® AS PER P/INO.3254IN DIA) @HAI PHONG PORT MODEL NO. JK- 005 100 DZN USD65.00 xxwNO 0 MODEL NO. JK- 006 150 DZN USD75.00MADE IN TAIWAN MODEL NO. JK- 007 240 DZN USD82.00ROC. 490 DZNVVVVVVVSAY TOTAL U.S. DOLLARS xo ONL@ DRAWN UNDER VIETNAM BANK FOR AGRICULTURE AND RURALDEVELOPMENT(SOG[AODICH BRANCH), HANOI, Vi}LC NO.JK-1238 DATED 25-MARCH-1SHINEE ING CO., LTD.SALES MANAGER100 BEESHINEE TRADING CO., LTD.NO.34 SHIN GUONG ROADLING YA DIST., KAOHSIUNGTAIWAN, R.O.C,Tel:(07)73xxxxxFax:(07)73xxxxxPACKING LISTNo. DF-0041 Date xxPACKING LIST OF XXX MARKS & NOS.For account and risk of Messrs MA JOINT CO., LTD., NO.23FUJN DOWN ROAD, TAY HO DIST., HANOI, VIETNAM XXXShipped Per xxxSailing on orabout 20-APRIL-11®Shipment From xxx To xxx@ SUN UMBRELLA ® ® ©1-10 MODEL NO. JK- 005 @45.15 KGS | @45.65 KGS |@0.504 CBM225.75 KGS | 228.25KGS | 2.520 CBM11-20 MODEL NO. JK- 006 @43.25 KGS | @43.75 KGS |@0.262 CBM216.25 KGS | 218.75 KGS} 1.310 CBM21-40 MODEL NO. JK- 007 @A1.25 KGS | @ 41.75KGS |@ 0.585 CBM412.50 KGS | 417.50 KGS | 5.850 CBM40 CINS 854.50 KGS | 864.50 KGS | 9.680 CBMvvvVVVVV VWVVVVVVVV | vvyvvvvvvvyvV| vvvvvvvvySAY TOTAL xxx CTNS|ONLYL/C NO. JK-1238 DATED 25-MARCH-I1NAME OF ISSUING BANK: VIETNAM BANK FOR |AGRICULTURAND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VNSHINEE TRADING CO., LID.XXXSALES MANAGER|| |業務乙級 6-4SHINEE TRADING CO.,LTD. @® S/O No. .6524Consignee ®TO ORDER OF VIETNAM BANK FOR P and adAGRICULTURE AND RURAL pocieT ics Co. LidDEVELOPMENT(SOGIAODICH BRANCH ) anda Logisucs 9HANOI, VN . y =- 萬達國際物流股份有限公司Notify party 人@MA JOINT CO., LTD., NO.23 FUIN DOWNROAD, TAY HO DIST., HANOI, VIETNAMOcean Vessel Voy.No. |Port of LoadingSUN 956 HONG KONGPort of Discharge Place of DeliveryHAI PHONG PORT,VIETNAMon 864.50KGS 9.680 M?L/C NO. JK-1238 DATED 25-MARCH-11NAME OF ISSUING BANK: VIETNAM BANK FOR AGRICULTURE. AND RURAL DEVELOPMENT(SOGIAODICH BRANCH), HANOI, VN@ "FAX|RELEASE” AND "FREIGHT PREPAID"SAY TOTAL | xo CTNSJONLY. @ CY-CYRRANGED [| | ORIGINALTOTALType of1LCY |L.CY 1L.ORD [Freight prepaid at Freight payable at Place and date of issue2.CFS |2.CFS |2.REEF3.DOOR |3.DOOR |3.DANG |Ex. Rate |Number of original B(s)/LPANDA LOGISTICS CO., LTD.THREE (3)WH Date Laden on board the vessel b生 sy20-APRIL-11 Signature |AS CARRIERBL100 BIR國泰世紀產物保險股份有限公司Cathay Century Insurance Co., Ltd.財政部核發營業執照號碼: 台係字第 015 號HEAD OFFICE: 125CHIE KUO SOUTH ROAD, SEC.2, TAIPEL, TAIWAN, R.O.C-TELEPHONE: 90202706-7890 FAX: :(02)2755-1299MARINE CARGO POLICY ORIGINALPOLICY NO. 123456789 ASSURED @®JASON INDUSTRIAL CO., LTD.CLAIM, IF ANY, PAYABLE AT/IN@ VIETNAM IN USDINVOICE NO. DF-0041CLAIM AGENT: AMOUNT INSURED USD44,916.00 @NEAREST LLOYD'S AGENTU.S. DOLLARS XXX ONLY.WHEN PRESENTING CLAIM ALL OFTHE CONCERNED DOCUMENTS SHIP OR VESSEL SUN V.956SHOULD BE WRITTEN IN ORTRANSLATED INTO ENGLISH. SAILING ON/OR ABOUT rox@ FROM SHANGHAI TO HAI PHONG PORT, VIETNAMSUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)@ 245 DZN OF SUN UMBRELLACONDITIONSSUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETOINSTITUTE CARGO CLAUSES i)Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSUREDSIGNED IN xxx ON 9@ 22-APRIL-11 NUMBERS OF POLICES ISSUED IN TRIPLICATEINSTITUTE REPLACEMENT CLAUSE(APPLYING This insurance does not cover any loss or damage to theTO MACHINERY). In the event of loss of or damage to property which at the time of the happening of such lossany part or parts of an insured machine caused by a peril or damage is insured by or would but for the existencecovered by the Policy, the sum recoverable shall not of the Policy be insured by any fire or other insuranceexceed the cost of replacement or repair of such part or policy or policies except in respect of any excess beyondparts plus charges for forwarding and refitting, if the amount which would have been payable under theincurred, but excluding duty unless the full duty is fire or other insurance policy or policies had thisincluded in the amount insured, in which case loss, if insurance not been effected.any, sustained by payment of additional duty shall alsobe recoverable. ‘Notwithstanding anything contained herein or attached hereto to the country.CO-INSURANCE CLAUSE This insurance is understood and agreed to be subject to English Jaw and(applicable in case of Co-Insurance) practice only as to liability for and settlement of any and all claims.It is hereby understood and agreed that the Policy is issued by CathayCentury Insurance Co., Ltd., on behalf of the co-insurance who, liable for We, Cathay Century Insurance Co., Ltd., hereby agree in consideration oftheir respective subscription specified in this Policy. the payment to us by or on behalf of the Assured of the Premium as arranged[Warranted shipped under deck unless otherwise specified or containerized _|to insure against loss damage liability or expense to the extent and in theshipment, manner herein provided.‘in the event of loss or damage which may involve a claim under theinsurance, no claim sball be paid unless immediate notice of such loss or _|In witness whereof, I the undersigned of Cathay Century Insurance Co.,damage has been given to and a Survey Report obtained from this Company’s |Ltd., on behalf of the said Company have subscribed My Name in the placeOffice or Agents specified in this Policy. specified as above to the policies, the issued numbers thereof being specifiedas above, of the same tenor and date, one of which being accomplished, theothers to be void, as of the date specified as above.In case of loss or damage, please refer to the ‘IMPORTANT clause printed [For CATHAY CENTURY INSURANCE CO., LTD.‘on the attached hereto and please observe in compliance therewith. [Not Valid unless countersigned by President(IZA 6-5

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