三、貿易單據審改 (本題共 10 小題,每小題 3分,合計 307) 請根據所附之信用狀內容,審核匯栗、商業發票、裝箱單、提單、及受益紙。(每題錯誤編號 1…

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三、貿易單據審改 (本題共 10 小題,每小題 3分,合計 307) 請根據所附之信用狀內容,審核匯栗、商業發票、裝箱單、提單、及受益紙。(每題錯誤編號 1 分及正確答案 2分) JP MORGAN CHASE BANK, N.A. TRADE SERVICES 8F, NO.108, SECTION 5, XINYI ROAD TAIPEI 110, TAIWAN, R.O.C. SWIFT : CHASTWTX RECEIVED TIME : NOV. 10, 2014 09:55:11PM 1 ek eR ae ee ae he ee ee oe a ok oe oe oe ke ee ok oe oo oo oo oo ao ko oo ok ao oR RE SWIFT MT700 RECEIVED AS BELOW | 水水未未未未未未未永未示未未未示未示未示未示示未示未永示來示來示未來示未永未未示未永永未未永示未檔未未未永示未未永未示未示未未未未未未未永未冰未未未未上 SENDER'S ADDRESS : EBLDBDDHAXXX EASTERN BANK LTD. TRADE OPERATIONS, HEAD OFFICE 10 DILKUSHA C/A, DHAKA-1000 BANGLADESH 27. SEQUENCE OF TOTAL 1/1 40A FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20 DOCUMENTARY CREDIT NUMBER 147814021542 31C DATE OF ISSUE 141110 31D DATE AND PLACE OF EXPIRY 150105 IN BENEFICIARY'S COUNTRY 40E APPLICABLE RULES UCP LATEST VERSION 50 APPLICANT RAHI TRADE CO., LTD. R. S. DAG NO. 1, 4, 48/4, WEST PANISHALL, ZIRANI BAZAR GAZIPUR, BANGLADESH | 59 BENEFICIARY | JAMS TRADING CO., LTD. | NO. 13, LN. 39, SEC. 2, GUANGFU RD., NEW TAIPEI CITY, TAIWAN (R.0.C.) RSET RGA 7-2 | 32B CURRENCY CODE, AMOUNT USD106,770.40 41D AVAILABLE WITH.....BY..... ANY BANK BY NEGOTIATION 42C_ DRAFTS AT..... 120 DAYS FROM THE DATE OF B/L FOR 100% INVOICE VALUE 42D DRAWEE ISSUING BANK 43P PARTIAL SHIPMENTS ALLOWED 43T TRANSHIPMENT ALLOWED 44E PORT OF LOADING /AIRPORT OF DEPARTURE ANY SEAPORT IN TAIWAN 44F PORT OF DISCHARGE /AIRPORT OF DESTINATION CHITTAGONG, BANGLADESH 44C LATEST DATE OF SHIPMENT 141210 45A SHIPMENT (OF GOODS) RED LEAD OXIDE (RED LEAD POWDER) AS PER PROFORMA INVOICE NO. 1245 AND NO. 2536 TOTAL QUANTITY: 40 MT TOTAL AMOUNT: USD106,770.40 (INCLUDING FREIGHT FOR USD3,000) CFR CHITTAGONG, BANGLADESH (INCOTERMS 2010) 46A DOCUMENTS REQUIRED: 1, 2 ORIGINALS AND 4 COPIES BENEFICIARY'S SIGNED COMMERCIAL INVOICE. 2. 2 ORIGINALS AND 2 COPIES DETAILED PACKING LIST. “EXPORT STANDARD SEAWORTHY PACKING” SHOULD BE MENTIONED ON THE PACKING LIST. 3. 3 ORIGINALS AND 3 COPIES BILL OF LADING MADE OUT TO THE ORDER OF EASTERN BANK LTD. MARKED “FREIGHT PREPAID” NOTIFYING ISSUING BANK AND THE APPLICANT. 4. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY COURIER SERVICE WITHIN 7 DAYS AFTER SHIPMENT AND CERTIFYING THAT THE GOODS ARE SUPPLIED IN STRICT COMPLIANCE WITH THEIR PROFORMA INVOICE NO. 1245 AND NO. 2536. 20000-104201 國貿; 47A ADDITIONAL CONDITIONS 1, ALL DOCUMENTS MUST BEAR THIS L/C NUMBER AND NO DOCUMENTS SHOULD BE DATED EARLIER THAN THE DATE OF THIS LIC. 2. INVOICE MUST CLEARLY SHOW THE CFR VALUE OF THE GOODS AND FREIGHT CHARGE SEPARATELY. 3. H.S. CODE NO. 2824.90 SHOULD APPEAR ON THE INVOICE. 4. ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS MUST BE SENT DIRECTLY TO THE APPLICANT WITHIN 7 DAYS FROM THE DATE OF SHIPMENT BY COURIER SERVICE. THE COURIER RECEIPT IN THIS REGARD MUST BE ACCOMPANIED WITH THE ORIGINAL DOCUMENTS. 5. USD50.00 (US DOLLARS FIFTY ONLY) AS CHARGES FOR DISCREPANCY, IF ANY, AND USD20.00 (US DOLLARS TWENTY ONLY) AS COST OF COMMUNICATION WILL BE DEDUCTED FROM THE BILL VALUE AT THE TIME OF PAYMENT. 6. T/T REIMBURSEMENT ALLOWED AT BENEFICIARY'S COST. 48 PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 25 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 49 CONFIRMATION INSTRUCTIONS WITHOUT 71B CHARGES ALL CHARGES OUTSIDE BANGLADESH INCLUDING REIMBURSEMENT CHARGES ARE ON ACCOUNT OF THE BENEFICIARY. 53D REIMBURSING BANK JP MORGAN CHASE BANK, NEW YORK, USA 57D ADVISE THROUGH BANK JP MORGAN CHASE BANK, N. A., TRADE SERVICES 8F, NO.108, SECTION 5, XINYI ROAD, TAIPEI 110, TAIWAN, R.O.C. 78 INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK YOU ARE AUTHORISED TO CLAIM REIMBURSEMENT FOR THE AMOUNT OF YOUR NEGOTIATION BY DRAWING OUR H.O. USD A/C NO. 700809731. MAINTAINED WITH CHASU33 UNDER SWIFT ADVICE TO US (ATTN: HEAD OF IMPORT) VALUE 4 (FOUR) BANKING DAYS BEFORE CLAIMING REIMBURSEMENT CERTIFYING THAT DOCUMENTS NEGOTIATION ARE IN STRICT COMPLIANCE WITH CREDIT TERMS AND HAVE BEEN SENT TO US BY COURIER SERVICE. AMOUNT OF DRAFT NEGOTIATION SHOULD BE ENDORSED ON THE REVERSE SIDE OF THE CREDIT. REIMBURSEMENT CLAIM IS SUBJECT TO URR 725. Goi gg GG GRO aR 國貿業務乙級試題 7-3 Bill of Exchange Draft No. __AQ9876 Exchange for © __USD106,770.40 TAIPEI, TAIWAN _NOV. 20, 2014 At @ _120 DAYS FROM THE DATE OF B/L of this FIRST of Exchange (Second the same tenor and date being unpaid) Paytotheorderof Taishin International Bank The sum of _U.S. DOLLARS ONE HUNDRED SIX THOUSAND SEVEN HUNDRED SEVENTY AND CENTS FORTY ONLY Value Received Drawn under Letter of Credit No. © __147814021542 dated @ _NOV. 10, 2014 Issuedby __ xX To @©_JP MORGAN CHASE BANK © JAMS TRADING CO.,LTD. KAREN Wa 20000-104201 國貿: @ JAMS TRADING COMPANY LIMITED NO. 13, LN. 39, SEC. 2, GUANGFU RD. NEW TAIPEI CITY, TAIWAN R.O.C. INVOICE No.__AQ9876 Date: NOV. 20, 2014 INVOICE of AS FOLLOWS For account and risk of Messrs. RAHI TRADE CO.. LTD. R.S. DAG NO. 1, 4, 48/4, WEST PANISHALL, ZIRANI BAZAR, GAZIPUR, BANGLADESH Sailing on or about x Shipped per @ _S.S. QUEEN _V. 865 Shipment From (GO ANY SEAPORT IN TAIWAN_ To @ CHITTAGONG, BANGLADESH Marks & Nos. Description of Goods Amount ( CFR CHITTAGONG BANGLADESH ® RI RED LEAD XIDE ® | (INDIA) (RED LEAD POWDER) 40 MT USD2,669.26 | USD106,770.40 | CHITTAGONG P/NO.:1-UP ® MADE IN TAIWAN 40 MT USD106,770.40 | SAY TOTAL US DOLLARS ONE DRED SIX THOUSAND SEVE | HUNDRED SEVENTY AND CENTSIFORTY ONLY | ® DRA’ UNDER x | L/C NQ. 147814021542 DATED NOV. 10, 2014 | H.S. CODE NO. 2824.90 | JAMS TRADING CO., LTD. sl a TK CAE 7-4 JAMS TRADING COMPANY LIMITED NO. 13, LN. 39, SEC. 2, GUANGFU RD. NEW TAIPEI CITY, TAIWAN ROC. @ PACKING NOTE No.__AQ9876 Date: ___NOV. 20, 2014 PACKING LIST of x For account and risk of Messrs. RAHI TRADE CO., LTD. Marks & Nos. R.S. DAG NO. 1. 4, 48/4, WEST PANISHALL x ZIRANI BAZAR, GAZIPUR, BANGLADESH Sailing on or about x Shipped per x Shipment From x To x Packing No. Net Weight _| Gross Weight @ ® @ 1-1600 x @0.025 MT @25.00 KGS @25.20 KGS 40 MT 40,000.00 KGS —_| 40,320.00 KGS Total:1600 BAGS 40 MT 40,000.00 KGS 40,320.00 KGS @ (IN 20 CARTONS) VVVVVVVVVVVVVVV_ SAY TOTAL : ONE THOUSAND SIX HUNDRED (1600) BAGS IN TWENTY PALLETS ONLY @DRAWN DER x L/C NO. 147814021542 DATED NOV. 10, 2014 JAMS TRADING CO., LTD. LEN YU: 20000-104201 國貿: Shipper B/LNo. JAMS TRADING CO.,LTD. @ WHIU012345678900 萬海航運股份有限公司 Consignee WAN HAI LINES LTD. TO ORDER OF EASTERN BANK LTD. @ | BILL OF LADING RECEIVED by the carrier from the shipper in apparent good order and 了 condition unless otherwise indicated herein, the Goods, or the container(s) Notify party or package(s) said to contain the cargo herein mentioned, to be carried subject to all the terms and conditions provided for on the face and back of (1) EASTERN BANK LTD., TRADE OPERATIONS this Bill of Lading by the vessel named herein or any substitute at the ” Carrier’s opinion and / or other means of transport, from the place of HEAD OFFICE 10, DILKUSHA C/A, DHAKA-1000 Ear Sho hein and eo washed a . requir¢ r, i ling t BANGLADESH surrendered in exchange forthe Goods or delivery orden, oz) In accepting this Bill of Lading, the Merchant agrees to be bound by all the (2) RAHI TRADE CO., LTD. stipulations, exceptions, terms and conditions on the face and back hereof, ‘whether written, typed, stamped or printed, as fully as if signed by the R.S. DAGNO. 1, 4, 48/4, WEST PANISHALL Merchant, any local custom or privilege to the contrary notwithstanding, os ‧ and agrees that all agreements or freight engagements for and in ZIRANIB. GAZIPUR, BANGLADESH connection with the carriage of the Goods are superseded by this Bill of AZAR, ing. es whereof, the undersigned, on behalf of Wan Hai Lines, Ltd. the Master and the owner of the Vessel, has signed the number of Bill(s) of ero Lading stated under, all of this tenor and date, one of which being Ocean Vessel Voy. No. Port of Loading accomplished, the others to stand void. —__(Terms of Bill of Lading continued on the hack hereof) 一 Port of Discharge Place of Delivery Final destination (for the Merchant reference) | CHITTAGONG, @ x | BANGLADESH | Container No. [Marks & Numberof |Kind of packages; Description of goods Gross weight [Measurement | [Numbers containers or Kgs M | packages | x @ RED LEAD XIDE @ 40,320.00 x x 2 CTNRS (RED LEAD POWDER) > | SAY TOTAL TWO (2) CONTAINERS ONLY | SAID TO CONTAIN 20 PALLETS (1,600 BAGS) | @ | SHIPPER’S LOAD AND CQUNT ® | ‘FREIGHT PREPAID” Freight & Charges | Weight (Rate Per Prepaid Collect [Measurement AS ARRANGED [camiers Reference [Freight prepaid at Freight payable at ‘Place and date of issue |___Sewvice__] typeof DELY) Goa. KEELUNG 2014-11-20 Lcy |1.cy 1ORD 2.CFS |2.CFS 2.REEF |EX. Rate INo. of original B/L 3pooRg |3.poog |3.DANG THREE (3) WAN HAI LINES LTD. WH ‘Date Laden on board the vessel By BL 「2014-11-20 Signature AS CARRIER 國貿業務乙級試題 7-5 @ JAMS TRADING COMPANY LIMITED NO. 13, LN. 39, SEC. 2, GUANGFU RD. NEW TAIPEI CITY, TAIWAN R.O.C. BENEFICIARY'S CERTIFICATE Re: 40 MT OF RED LEAD OXIDE (RED LEAD POWDER) ALL SPECIFICATIONS OF THE MERCHANDISE ARE AS PER PROFORMA INVOICE NO. 1245 AND NO.2536 ISSUED BY THE BENEFICIARY. SHIPPED PER S.S. QUEEN V. 865 FROM : KEELUNGTAIWAN TO : CHITTAGONG, BANGLADESH LIC No. 147814021542 WE HEREBY CERTIFY THAT : @ ONE SET OF NON-NEGOTIABLE DOCUMENTS WILL BE SENT TO APPLICANT BY COURIER SERVICE WITHIN 7 DAYS AFTER SHIPMENT. JAMS TRADING CO., LTD. KAREN Wa 20000-104201 國貿:

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