国际商务单证实务操作练习答案|江阴雨辰互联

2023年6月27日发(作者：)

国际商务单证实务操作练习答案

第一部分国际商务单证实务分单操作练习

项目一信用证分析与审核

一、信用证分析练习

信用证分析单

信用

证号

开证

银行

开证

日期

金额

汇票

付款人

合

约

号

BANCA DI CREDITO

COOPERATIVO DI

SORISOLE E LEPRENO

088696000索汇

方式

825

NEGOTIATION

CHINA PACKAGING UNION

GUANGZHOU CO., LTD.

7/F., NO. 753 DONGFENGDONG RD.,

SPIL BERG DI YONG KEE FUI VIA A.

开证申DE GAPERI 424018 VILLA D’ ALME’

请人

(BG) ITALY

目的GENOA

起运

GUANGZHOU

地

ITALY

口岸

CHINA

受

益

人

可否

转运

可否

分批

CURRENCY USD

AMOUNT 32016,00

BANCA DI CREDITO

COOPERATIVO DI

见票__***__天期

ALLOWED

成交方式

CIF GENOA

唛头

汇票

期限

注意

事项

NOT

ALLOWED

装运

2005-01-15

期限

1.所有单据都须显示信用证号效期

2005-01-24

码；地点

PLACE CHINA

2.单据须通过快递寄给……；

提单日_7_天______天3.不符点50美元从款中扣除。

内议付内寄单

其他

发

票

海装重尺保产普贸关箱量码险地惠促发单数单单证制会票量产产单地地证证

√

√ √ √

出口许可证

装船证书

投保通知

寄投保通知邮据

寄寄寄寄

单单样样证邮证邮明据明据

单提副商证单本业名提发称单票

银√

行

份3

数

客

户

份

√

1 数

抬头 TO THE ORDER

险种：

COVERING RISKS FPA OF PICC

提APPLICANT(SPIL BERG DI YONG

单

通知

KEE FUI VIA A. DE GAPERI 424018

保险

VILLA D’ ALME’ (BG) ITALY)

运费预付

FREIGHT PREPAID

保额另加赔款ITALY

10% 地点

二、信用证审核练习

1．信用证有效期有误，应将050415改为050430；

2．信用证金额有误，遗漏币种，应加USD；

3．装运港改为SHENZHENG；

4．最迟装运日有误，应改为LATEST APR. 15 ,2005

5．货物描述中遗漏合同号码，应在S/C后加800678；

6．47A附加条款中的增减幅度应为3％；

7．有关不符点费用两处不同；

8．在78处，出现软条款，信用证支付不应由开证申请人来兑付，只要符合信用证规定，银行即应付款。

2 项目二基本中心单据填制

一、发票填制练习一

Issuer

HUNAN TEA IMPORT & EXPORT

CORPORATION

WUYI ROAD, CHANGSHA, HUNAN,

CHINA

商业发票

COMMWECIAL INVOICE

MOMO CO., LTD.

NO. 215 NADA – KU, KOBE, JAPAN

Transport details No.

FROM GUANGZHOU TO KOBE，HT04123

JAPAN BY SEA

S/C No.

HNT(04)021

Date

JUNE. 5，2004

L/C No.

KUW25847

Terms of payment

L/C

Marks and numbers Number and kind of packages

Description of goods

MCL

KOBE

C/NO1-240

quantity

Unit price Amount

CIF Kobe

USD2.22/KGS

USD26640,00

As per S/C No. HNT(04)021 12,000

Applicant’s Ref No. 3 – 1190 KGS

12,000 kgs Pu-erh tea at

USD2.22 per kg. CIF Kobe

Packed：in 50 kgs per cartons

L/C NO.：KUW25847

Issuing bank：THE SAKURA

BANK, LIMITED

TOTAL QUANTITY：12,000KGS PACKING：240CTNS

TOTAL：S TWENTY-SIX THOUSAND SIX HUNDRED

AND FORTY ONLY

We hereby certify that the above mentioned goods are of Chinese Origin.

HUNAN TEA IMPORT & EXPORT CORPORATION

X X X

3 二、商业发票填制练习二

Issuer

CHINA TEXTILES IMPORT AND

EXPORT CORP.

8 DONG’ AN ROAD, BEIJING, CHINA

商业发票

COMMWECIAL INVOICE

MRISSINA GARMENTS INC

8/F EXECUTIVE BLDG. CENTER GIL

PUYAT COR MAKATI AVE. MAKATI

CITY PHILIPPINES

Transport details No. Date

SEP. 10,2003

SHIPPED PER S. S. “MAYOR”V. 36 MM024

FROM DALIAN TO MAKATI ON SEP. 8,

S/C No.

2003

L/C No.

MNL030850

Terms of payment

L/C

Marks and numbers Number and kind of packages

Description of goods

M. G. I

MANITA

NO. 1-795

100PCT COTTON DARK

NAVY DENIM, 12 OZ.

CTW0945

466 ROLLS

100PCT COTTON INDIGO

BLACK DENIM, 11 OZ.

CTW0939

329 ROLLS

AS PER PROFORMA INVOICE

NOS. PI – 187/2003 DATED 08

AUG 2003

quantity

54,000

YARDS

12,000

YARDS

Unit price Amount

CIF MAKATI

USD2.75/ USD148YARD 500.00

USD2.60/ USD312YARD 00.00

TOTAL 66,000YARDS USD179,700.00

TOTAL QUANTITY：66,000YARDS PACKING：795ROLLS

TOTAL：S ONE HUNDRED SEVENTY-NINE AND SEVEN

HUNDRED ONLY

4 三、装箱单填制练习一

Issuer

GUANGDONG TEXTILES IMPORT

AND EXPORT KNITWEARS

COMPANY LIMITED

5/F., GUANGDONG TEXTILES

MANSION,

168 XIAOBEI ROAD, GUANGZHOU,

CHINA

装箱单

PACKING LIST

CURRENT FUNDS LIMITED

ROOM 1110 CHINACHEM COLDEN

No.

PLAZA

0703SP023

NO. 77 MODY ROAD, TSIM SHA TSUI

EAST, KOWLOON, HONGKONG

Marks

and

numbers

Number and kind of packages

Description of goods

CHILDREN’S 65 PERCENT COTTON 35

PERCENT POLYESTER

KNITED JOGGING SUIT

N.W.

(KGS)

Date

NOV. 2，2007

G.W.

(KGS)

MEAS.

(M3)

30DOZ/BALE

720 DOZEN SETS/24BALE

180.00K195.00K（100×100GS/BALGS/BAL×120）E

CM/BALE

TOTAL

24BALES 4320KGS 4680KGS 1.2CBM

TOTAL QUANTITY： 720DOZEN SETS PACKING：24BALES

TOTAL：PACKED IN TWENTY-FOUR BALES ONLY

5 项目三官方单据申请

一、出境货物报检单填制练习

中华人民共和国出入境检验检疫

报检单位 (加盖公章)：

报检单位登记号：

（中文）

发货人

（外文）

联系人：电话：

出境货物报检单

编号

报检日期：年月日

诚安茶叶进出口公司

CHENAN TEA IMPORT & EXPORT CORPORATION

（中文）

收货人

（外文）

货物名称(中/外文)

MOMO CO., LTD.

H.S.编码产地数/重量货物总值包装种类及数量

普洱茶

云南

0902.4020

Pu-erh tea

FENCQING V. 25

运输工具名称号码

合同号

发货日期

启运地

HNT(04)021

12,000千克

USD26640,00

贸易方式

信用证号

240纸箱

福州五一路253外贸自营内销

一般贸易

货物存放地点

用途

KUW25847

许可证／审批号

生产单位注册号

号

2004.06.12

福州

输往国家(地区)

到达口岸

日本

神户

集装箱规格、数量及号码

合同、信用证订立的检验检疫条款或特殊要求

标记及号码

1×20`

随附单据（划“✓”或补填）

✓合同

信用证

✓发票

换证凭单

✓装箱单

厂检单

包装性能结果单

许可/审批文件



*检验检疫费

MCL

KOBE

C/NO.1-240

需要证单名称（划“✓”或补填）

□品质证书

□重量证书

□数量证书

□兽医卫生证书

□健康证书

□卫生证书

□动物卫生证书

__正__副

□植物检疫证书

□熏蒸/消毒证书

□✓出境货物换证凭单

□

__正__副

总金额

（人民币元）

计费人

收费人

领取证单

报检人郑重声明：

1. 本人被授权报检。

2. 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。

注：有“*”号栏由出入境检验检疫机关填写

签名：_______________

日期

签名

◆国家出入境检验检疫局制

[1-2 (2000.1.1)] 二、一般原产地证的填制练习

Certificate No.

GUANGDONG TEXTILES IMP. & EXP.

KNITWEARS COMPANY LIMTIED

15/F, GUANGDONG TEXTILES

MANSION CERTIFICATE OF ORIGIN

168 XIAOBEI ROAD, GUANGZHOU, OF

CHINA THE PEOPLE’S REPUBLIC OF CHINA

nee

JOHNSON

KREONTOS 30 STR GREECE

of transport and route

FROM GUANGZHOU TO PIRAEUS

GREECE BY VESSEL SAILING DATE:

OCT. 15, 2003

y/region of destination

GREECE

and

numbers

JOHNSON

97KCS05111

NO. 1-500

MADE IN

CHINA

and kind of

packages; description of

goods

FIVE HUNDRED（500）CTNS OF PLASTIC TOYS

***********************

8.H.S

code

9509.09

ty and

date of invoices

YSM1999B

10,000PCS OCT. 05,2003

certifying authority use only

ation by the exporter

The undersigned hereby declares that

the above details and statements are correct;

that all the goods were produced in china and

that they comply with the rules of origin of

the people’s republic of china.

广东省纺织品进出口针织品有限公司

GUANGZHOU，CHINA OCT.7，2003 张强

…………………………………………….….

Place and date, signature and stamp of

certifying authority

ication

It is hereby certified that the declaration by

the exporter is correct.

GUANGZHOU，CHINA OCT.8，2003

…………………………………………………

Place and date, signature and stamp of

certifying authority 三、普惠制原产地证填制练习

consigned from (Exporter’s name, Reference No.

address, country)

GUANGDONG LIGHT ELECTRICAL

APPLIANCES COMPANY LIMTIED

GENERALIZED SYSTEM OF

PREFERENCES CERTIFICATE ORIGIN

(combined declaration and certificate)

2. goods consigned to (Consignee’s name,

FORM A

address, country)

Issued in THE PEOPLE’S REPUBLIC OF

BRUSSELSLACES AND GIFTS SERV. SA

CHINA

RUE DE LUSAMBO. 21/23, 1190

(COUNTRY)

BRUXELLES, BE

of transport and route(as far as official use

known)

ON/AFTER MARCH 22，2005 FROM

GUANGZHOU TO ANTWERP BELGIUM

W/T HONGKONG BY VESSEL

and kind of packages;

number and description of goods criterion

numbers (see

1 notes

AL ONE HUNDRED SIXTY(160) overleaf)

SHAMACTNS OF COTTON PRINTED

LI VELVET TOWELS

“P”

ANTWE****************************

see notes. overleaf

weight or

other

Quantity

3,936PCS

and date of

invoices

GD05753

FEB.

28,2005

11. Certification

It is hereby certified, on the basis of

control out, that the declaration by the

exporter is correct.

GUANGZHOU,CHINA MARCH 20,2005

………………………………………………

Place and date, signature and stamp of

certifying authority

12. Declaration by the exporter

The undersigned hereby declares that the

above details

and statements are correct; that all the goods were

produced

in CHINA and that they

comply with the origin requirements specified for

those goods in the generalized system of

preferences for goods exported to

……………………BELGIUM………………….

(importing country)

GUANGZHOU,CHINA MARCH 18,2005 张强

……………………………………………………

Place and date, signature and stamp of certifying

authority

8 四、原产地证审核及改错

consigned from (Exporter’s name, Reference No.

address, country)

GZ9/12078/6311

GUANGDONG DONGFENG IMPORT

AND EXPORT CORP. GENERALIZED SYSTEM OF PREFERENCES

122 DONGFENG ROAD EAST,GUANGZHOU

CERTIFICATE ORIGIN

(combined declaration and certificate)

2. goods consigned to (Consignee’s name,

FORM A

address, country)

Issued in THE PEOPLE’S REPUBLIC OF

SANYEI HONGKONG

CHINA

14/F., KAISER ESTATE 1,MANYUE

(COUNTRY)

STREET, HUNG HOM, SYDNEY，AUSTRALIA

see notes. overleaf

of transport and route(as far as official use

known)

ON/AFTER DEC. 01,2002

FROM GUANGZHOU TO SYDNEY BY

VESSEL

and kind of packages;

Numbeand description of goods criterion weight or and date of

r numbers (see other invoices

of Quantity

TWO HUNDRED（200）BUNDLE

notes

packages

overleaf)

1 YSM19990TWO THOUDAND FOUR

KMART

HUNDRED(2,400) PCS

2,400PCS 1

“P”

SYDNEY

STAINLESS STEEL SPADE

NOV.11,20NO.1-200

HEAD

****************************

12. Declaration by the exporter

11. Certification

It is hereby certified, on the basis of

The undersigned hereby declares that the

control out, that the declaration by the

above details

and statements are correct; that all the goods were

exporter is correct.

produced in

GUANGZHOU （CHINA）

(country)

and that they comply with the origin requirements

specified for those goods in the generalized system

of preferences for goods exported to

SYDNEY （AUSTRALIA）

…………………………………………………….

(importing country)

GUANGZHOU NOV.21,2002

GUANGZHOU NOV.20,2002

………………………………………………

Place and date, signature and stamp of certifying

Place and date, signature and stamp of

authority

certifying authority

项目四出口托运申请

一、托运单填制练习

9 SHIPPER（发货人）

GUANGDONG TEXTILES IMP. AND EXP.

GRANDTON TRADING CO., LTD., 7/F.,

GUANGDONG TEXTILES MANSION,

NO. 168 XIAOBEI ROAD, GUANGZHOU, CHINA

CONSIGNEE（收货人）

TO THE ORDER OF HABIB BANK AG ZURICH

DUBAI. U. A. E.

NOTIFY PARTY（通知人）

MAHARAJA DEIRA L. L. C, DUBAI(UAE)

P. O. BOX No. 6093, DUBAI(UAE), FAX NO. 26375

Pre-carriage by(前程承运人) Place of Receipt(收货地点)

B/L No.

中远集装箱运输有限公司

COSCO CONTAINER

LINES

集装箱货物托运单

装货单

SHIPPING ORDER

Ocean Vessel(船名).(航次)

Port of Loading(装货港)

GUANGZHOU

Place of Delivery(交货地点)

No of

Final Destination for the Merchant`s

Reference(目的地)

Port of Discharge(卸货港)

DUBAI

Container

No.

(集装箱号)

Seal No(铅封号)

Marks & Nos

(标记与号码)

MAHARAJA

264553

DUBAI

NO. 1-400

Kind of Package; Gross

container or

Description of Goods Weight

毛重（公斤）

p`kgs

(包装种类与货名)

(箱数或件数)

LADIES LYCRA

LONG PANT 6000KGS

400CTNS

Transshipment

Hongkong port only

Measurement

尺码（立方米）

24CBM

TOTAL NUMBER OF CONTINERS ONE (20’) CONTAINER ONLY

OR PACKAGES（JIN WORDS）

集装箱数或件数合计（大写）

FREIGHT&CHARGES Revenue Tons

（运费与附加费） (运费吨)

Service Type on Receiving

TYPE

GOODS

(货类)

Rate

运费率

Per

每

Prepaid

运费预付

Collect

运费到付

oC Service Type on Delivery Reeter Temperature

Eequred(冷藏温度)

危险品

IMCO Class:

UN No.:

IMDG Code Page:

Property:

√Ordingary Reeger Dangerous Auto

(普通) （冷藏）（危险品）（裸装车辆）

Liquid Live Animal Bulk

(液体) （活动物）（散货）

可否转船：可否分批：

ALLOWED

货价：

信用证号码：

SK/25067/2004

装期：

LATEST March 26, 2005

No. of original B(S)/L

THREE

托运人盖章：特约事项：合同号码：

97/294

Received by the Carrier the total number of

containers or other packages or units stated

above to be transported subject to the terms and

conditions of the Carrier’s regular form of Bill of

Lading(for combined Transport to Port

shipment) which shall be deemed to be

incorporated herein

Date：

Agent only

10 项目五投保申请

一、保险单填制练习一

中保财产保险有限公司

The People’s Insurance (Property) Company of China,Ltd

发票号码

Invoice No.

KW-030419

保险单号次

Policy No.

KC03-85362

海洋货物运输保险单

MARINE CARGO TRANSPORTATION INSURANCE POLICY

被保险人：

Insured：

G. M. G. HARDWEAR & TOOLS IMP. & EXP. COMPANY LTD.

中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。

This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called

“The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes

to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf

and other special clauses attached hereon.

保险货物项目

Descriptions of Goods

包装单位数量

保险金额

Packing Unit Quantity

Amount Insured

HANDLE TOOLS

承保险别

Conditions

350 PACKAGES

货物标记

Marks of Goods

USD51,150.00

COVERING INSTITUTE CARGO CLAUSES(A) AND

WAR RISKS AS PER ICC（A）AND INSTITUTE

WAR CLAUSES-CARGO DD 1/1/1982.

ZELLERS CANADA

VANCOUVER

总保险金额：

Total Amount Insured:

U．S．DOLLARS FIFTY-ONE THOUSAND ONE HUNDRED AND FIFTY ONLY

保费载运输工具开航日期

APL. 19，2002

CHAOHE/ZIM

Premium

AS ARRANGED

Per conveyance S.S

CANADA V. 44E

Slg. on or abt

AS PER B/L

起运港目的港

GUANGZHOU, CHINA

VANCOUVER, CANADA VIA HONGKONG

Form To

所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。

In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the

Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in

original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has

been accomplished, the others to be void.

赔款偿付地点

Claim payable at

CANADA IN USD

日期在

APL. 17，2002

Date at

GUANGZHOU，CHINA

地址：

Address：

11 二、保险单填制练习二

中保财产保险有限公司

The People’s Insurance (Property) Company of China,Ltd

发票号码

Invoice No.

070603GTB

保险单号次

Policy No.

KC536487

海洋货物运输保险单

MARINE CARGO TRANSPORTATION INSURANCE POLICY

被保险人：

Insured：

GUANGDONG TEXTILES IMP. & EXP.

This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called

“The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes

to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf

and other special clauses attached hereon.

保险货物项目

Descriptions of Goods

包装单位数量

保险金额

Packing Unit Quantity

Amount Insured

GUITAR

170CTNS USD51,150.00

承保险别

Conditions

货物标记

Marks of Goods

COVERING INSTITUTE CARGO CLAUSES(A) AND

WAR RISKS AS PER ICC（A）AND INSTITUTE

WAR CLAUSES-CARGO DD 1/1/1982.

KCHCSB

HAMBURG

总保险金额：

Total Amount Insured:

U．S．DOLLARS FIFTY-ONE THOUSAND ONE HUNDRED AND FIFTY ONLY

保费载运输工具开航日期

Premium

PREMIUM PAID

Per conveyance S.S

NANTU V. 832

Slg. on or abt

AS PER B/L

起运港目的港

GUANGZHOU, CHINA

HAMBURG

Form To

In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the

Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in

original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has

been accomplished, the others to be void.

赔款偿付地点

Claim payable at

HAMBURG IN USD

日期在

JUNE 25，2007

Date at

GUANGZHOU，CHINA

地址：

Address：

12 项目六出口货物报关

一、出口货物报关单填制练习

中华人民共和国海关出口货物报关单

预录入编号海关编号

出口口岸备案号

运输方式

出口日期

运输工具名称

申报日期

广州大铲海关（5149）

经营单位

20050728

提运单号

广州佳兴食品有限公司水路运DANU

（440194××××）

输 BHUM/5009

发货单位贸易方式征免性质

OOLU92412316

结汇方式

广州佳兴食品有限公司一般贸易

（440194××××）

许可证号

批准文号

运抵国（地区）指运港

一般征D/P

免

境内货源地

日本

成交方式运费

东京

保费

毛重（公斤）

44019

杂费

净重（公斤）

29/1837117

合同协议号

CNF

件数

包装种类

KS9802

集装箱号

1100

随附单据

木箱 2735

生产厂家

2500

ABLU6838228/20/3000

B：4404××××××

标记唛码及备注

N/M ABLU7356939/20/3000

项号商品编号商品名称规格型号数量及单位最终目的国（地区）单价总价币制征免

01 0307.9199 盐渍海蜇 1500千克日本 22.00 33000.00 美元照章

02 0306.1312冷冻北方长额虾1000千克日本80.00 80000.00 美元照章

项目七正本海运提单换取

一、海运提单填制练习一

1. Shipper Insert Name, Address and Phone B/L No.

13 GUANGDONG RONGHUA TRADE CO.,

LTD.

168 DEZHENG ROAD SOUTH,

GUANGZHOU, CHINA

2. Consignee Insert Name, Address and Phone

KTT0245678

中远集装箱运输有限公司

TO ORDER OF METITA BANK LTD.,

FINLAND

COSCO CONTAINER LINES

TLX: 33057 COSCO CN

FAX: +86(021) 6545 8984

ORIGINAL

3. Notify Party Insert Name, Address and Phone

(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure

to notify)

Port-to-Port or Combined Transport

BILL OF LADING

FFK CORP. AKEKSANTERINK AUTO

P. O. BOX 9, FINLAND

4. Combined Transport *

Pre - carriage by

5. Combined Transport*

Place of Receipt

RECEIVED in external apparent good order and condition except as

other-Wise noted. The total number of packages or unites stuffed in the

container, the description of the goods and the weights shown in this Bill

of Lading are furnished by the Merchants, and which the carrier has no

reasonable means of checking and is not a part of this Bill of Lading

contract. The carrier has Issued the number of Bills of Lading stated

below, all of this tenor and date, One of the original Bills of Lading must

be surrendered and endorsed or signed against the delivery of the

shipment and whereupon any other original Bills of Lading shall be void.

The Merchants agree to be bound by the terms and conditions of this Bill

of Lading as if each had personally signed this Bill of Lading.

SEE clause 4 on the back of this Bill of Lading (Terms continued on the

back hereof, please read carefully).

*Applicable Only When Document Used as a Combined Transport Bill of

Lading.

6. Ocean Vessel

Voy. No.

7. Port of Loading

MAKIS

002

GUANGZHOU

8. Port of Discharge

9. Combined Transport *

HELSINKI，Place of Delivery

FINLAND

Marks & Nos. No. of Description of Goods (If Dangerous Goods, See Clause 20)

Gross Weight Kgs

Container / Containers

Seal No. or Packages

Measurement

800CTNS

ABC

HELSINKI

1×20`

SHIPPER`S LOAD & COUNT

WOMEN’S SWEATERS

6，500KGS

25CBMS

NO. 1-800

SIHU365487- 2(20’) SEAL NO. 123456 CY/CY

Description of Contents for Shipper’s Use Only (Not part of This B/L Contract)

10. Total Number of containers and/or packages (in words)

Subject to Clause 7 Limitation

11. Freight & Charges

ONE（20`）CONTAINER HUNDRED CTNS ONLY

Revenue Tons Rate Per Prepaid Collect

FREIGHT PREPAID

Declared Value Charge

Ex.

Rate:

Prepaid at

Payable at

Place and date of issue

GUANGZHOU，CHINA

Total Prepaid

No. of Original B(s)/L

GUANGZHOU，CHINA JULY 10，2002

Signed for the Carrier, COSCO CONTAINER

LINES

3（THREE）

ABC SHIPPING CO

张三AS CARRIER

LADEN ON BOARD THE VESSEL

DATE

14 二、海运提单填制练习二

Shipper B/L NO.

KTT0245678

GUANGDONG RONGHUA TRADE

CO., LTD.

168 DEZHENG ROAD SOUTH,

GUANGZHOU, CHINA

PACIFIC INTERNATION LINES (PTE) LTD

(Incorporated in Singapore)

COMBINED TRANSPORT BILL OF LADING

Consignee

Received in apparent good order and condition except as

TO ORDER OF METITA BANK

otherwise noted the total number of container or other packages

or units enumerated below for transportation from the place of

LTD. FIN – 00020 METITA,

receipt to the place of delivery subject to the terms hereof. One of

FINLAND

the signed Bills of Lading must be surrendered duly endorsed in

exchange for the Goods or delivery order. On presentation of this

document (duly) Endorsed to the Carrier by or on behalf of the

Notify Party

Holder, the rights and liabilities arising in accordance with the

terms hereof shall (without prejudice to any rule of common law or

FFK CORP. AKEKSANTERINK

statute rendering them binding on the Merchant) become binding

AUTO

in all respects between the Carrier and the Holder as though the

P. O. BOX 9, FINLAND

contract evidenced hereby had been made between them.

SEE TERMS ON ORIGINAL B/L

Vessel and Voyage Port of Loading

Number

Port of Discharge

DONGFANG/

MAKIS V. 002

Place of Receipt

GUANGZHOU/HONGKONG

Place of Delivery

HELSINKI，FINLAND

Number of Original Bs/L

Container

Nos/Seal

Nos.

Marks

and/Numbers

3（THREE）

PARTICULARS AS DECLARED BY SHIPPER – CARRIER NOT RESPONSIBLE

No. of Container / Packages / Description of Goods

Gross Weight

(Kilos)

Measurement

(cu-metres)

SHIPPER`S LOAD & COUNT

ABC 800CTNS WOMEN’S SWEATERS

HELSINKI

1×20`

NO. 1-800

SIHU365487- 2(20’) SEAL NO. 123456 CY/CY

CFR HELSINKI

INSURANCE PREMIUM：USD100.00

SURCHARGE：USD300.00

FREIGHT & CHARGES

6，500KGS

25CBMS

Number of Containers/Packages (in words)

FREIGHT PREPAID

ONE（20`）CONTAINER S.T.C. EIGHT HUNDRED CTNS

ONLY

Shipped on Board Date:

JULY 11,2002

Place and Date of Issue:

GUANGZHOU, CHINA JULY 10,2002

In Witness Whereof this number of Original Bills of Lading stated

Above all of the tenor and date one of which being accomplished

the others to stand void.

XYZ SHIPPING CO.

李四 AS AGENT FOR THE CARRIER ABC SHIPPING CO.

for PACIFIC INTERNATIONAL LINES (PTE) LTD as Carrier

15 三、海运提单改错

1．第二处错，应改为TO ORDER OF METITA BANK LTD.,FINLAND；

2．第三处错，应改为ABC CORP. AKEKSANTERINK AUTO，P. O. BOX 9,

FINLAND；

3．第四处错，应改为ABC/HELSINKI/ NO. 1-800.；

4．第七处错，应再加上L/C NO；

5．第八处错，应改为FREIGHT PREPAID。

项目八结汇单据的准备

一、受益人证明书填制练习一

BENEFICIARY’S CERTIFICATE

DATE：AUG. 3,2003

To whom it may concern：

Re：INVOICE No.：TB-M85062 L/C No.：HU65926

WE HEREBY CERTIFY THAT COMMERCIAL INVOICE, PACKING LIST

AND ORIGINAL EXPORT LICENCE HAVE BEEN DESPATCHED BY COURIER

DIRECTLY TO YOUTA TRADING COMPANY.

SHANGHAI MACHINERY IMP. & EXP. CORPORATION

二、受益人证明书填制练习二

BENEFICIARY’S CERTIFICATE

DATE：MARCH, 30,2002

To whom it may concern：

Re：INVOICE No.：FL6936874 L/C No.：KC-65284

WE HEREBY CERTIFY THAT COPIES OF YOUR SAMPLE BOOK HAVE

BEEN SET BY REGISTERED AIRMAIL TO L. Y. CONSULTANT CO., LTD., 21

OTEMON THUO-KU FUKUODA, JAPAN.

FULE TRADE DEVELOPMENT CO., LTD.

三、受益人证明书改错练习一

16 BENEFICIARY’S CERTIFICATE

DATE：AUG. 28, 1997

INVOICE NO.：TAT149 L/C NO.：6005739778H3

WE HEREBY CERTIFY THAT ONE COPY OF COMMERCIAL INVOICE

NO. （N/N）B/L HAVE BEEN FAXED TO APPLICANT TO FAX NO. 78-025-605

WHITHIN 3 DAYS AFTER SHIPMENT.

中国土畜产广东茶叶进出口公司

CHINA TUHSU GUANGDONG TEA IMP. & EXP. CORP.

(SIGNATURE)

四、受益人证明书改错练习二

BENEFICIARY’S CERTIFICATE

DATE：JULY 8（18）, 2001

INVOICE NO.：IG20303465 L/C NO.：XCBS07258

TO WHOM IF MAY CONCERN：

WE HEREBY CERTIFY THAT ALL THE GOODS ARE PACKED IN

（STRONG SEAWORTHY）CARTONS AND EACH CASE CLEARLY

INDICATES THE SHIPPING MARKS AND NOS.：DU PONT/NO.

1-420/SINGAPORE.

上海华源贸易有限公司

SHANGHAI HUAYUAN TRADE ENTERPRISE LTD.

(SIGNATURE)

五、装船通知书填制练习

GUANGZHOU ARTS & CRAFTS IMP. & EXP. CORP.

628 GUANGZHOU DADAO ZHONG ROAD, GUANGZHOU, CHINA

SHIPPING ADVICE

DATE:

OCT. 28, 2004

SHIPPER：

GUANGZHOU ARTS & CRAFTS IMP. & EXP. CORP.

628 GUANGZHOU DADAO ZHONG ROAD, GUANGZHOU, CHINA

TO L/C APPLICANT:

SE BANG TRADING CO., LTD.

148 NAMCHEON – 2 DONG, SUYOUNG – KU，PUSAN, KOREA

17 NAME OF COMMODITY：CHINA ORIGIN，ARTIFICIAL FLOWERS

QUANTITY：8064DOZS

INVOICE VALUE：USD21,024.00

VESSEL NAME：SUI 301/NORASIA V. 49 – 3 W/T HONGKONG

CONTAINER NUMBERS：MSCU4097561(20’) MSCU4097615(40’)

B/L NUMBER：DSA97-1102

B/L DATE：OCT. 28，2004

SHIPPING MARKS：SE BANG/PUSAN

GUANGZHOU ARTS & CRAFTS IMP. & EXP. CORP.

项目九向银行议付结汇

一、商业汇票填制练习一

BILL OF EXCHANGE

NO. TU231

FOR USD9,785.00

At *** ***

Sight of THIS SECOND BILL of EXCHANGE

THE INDUSTRIAL &

or order the sum of

COMMERCIAL BANK

OF CHINA

Date: APRIL 18, 2002

（First of the tenor and date being unpaid）Pay to

S NINE THOUSAND SEVEN HUNDRED AND EIGHTY-FIVE ONLY

Drawn under

L/C NO.

TO.

HAMEED ALI AL TUHOO CO., KUWAIT

KUWAIT REAL ESTATE BANK

SP00256 Dated MARCH 21, 2002

BEIJING NATIONAL NATIVE PRODUCE

IMP. & EXP. CORPORATION

二、商业汇票填制练习二

BILL OF EXCHANGE

NO. YU25868

Date: APR. 14, 2002 FOR JPY60,600.00

At D/P 90 DAYS

Sight of THIS SECOND BILL of EXCHANGE

OF or order the sum of （First of the tenor and date being unpaid）Pay THE BANK

to TOKYO, LTD.

JPY SIXTY THOUSAND AND SIX HUNDREDONLY

Drawn under

L/C NO.

TO.

TOYOHANM AND CO., LTD.

58 NISHIKI 6 – CHOME, NAKAKU

COVERING 3,000 DOZ OF GARMENTS UNDER CONTRACT NO.：02PI744

FOR COLLECTION

Dated

SHANHAI FENGHUA TEXTILES I/E CORP.

25 GUANGDONG ROAD, SHANGHAI, CHINA

三、商业汇票改错练习

BILL OF EXCHANGE

NO. 002- 10358 DATE JAN. 10, 1995

EXCHANGE FOR USD14,200.00

AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF

EXCHANGE BEING UNPAID)

PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HK

THE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED.

DRAWN UNDER THIS CREDIT

TO KWANGTUNG PROVINCIAL BANK, HK

HONGKONG ABC CO.

改正：

BILL OF EXCHANGE

NO.________ DATE JAN. 10, 1995

EXCHANGE FOR USD14,200.00

AT *** *** DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF

EXCHANGE BEING UNPAID)

PAY TO THE ORDER OF BANK OF CHINA, GUANGZHOU BRANCH

THE SUM OF US DOLLARS FOURTEEN THOUSAND TWO

DRAWN UNDER KWANGTUNG PROVINCIAL BANK, HK L/C NO.002-10358 DATE

19 TO KWANGTUNG PROVINCIAL BANK, HK

GUANGDONG HUADA FOOD CO., LTD.

项目十出口收汇核销和退税

一、出口收汇核销

出口收汇核销业务流程图

出口收汇核销备案

到海关开通中国电子口岸，领取中国电子口岸IC卡，并到在中国电子口岸进行凭中国电子口岸操作员IC卡、加盖单位公章的出口合同等有关资料到外汇局领取纸质出口收汇核销单；上年度考核为高风险的出口企业、新出口企业还需提供单位介绍信及凭已出口的核销单在电子口岸进行网出口180天以内收180天以上远期收汇，报关之日收汇后30天内进行网上核销并上传电子数据，打印核销信息登记表一式两份，加盖公章。凭核销单、出口收汇核销专用联、出口20

外汇局每年年初对上年度出口逾期未核销情况进行清理、催核。企业到外汇局领取催核通知书、对帐单，核对其出口收汇项目十一进口合同履行

一、开证申请书的填写练习一

IRREVOCABLE DOCUMENTARY CREDIT APPLICATIION

TO:BANK OF CHINA Date:2003-7-18

Beneficiary(full name and address) L/C No.

MARUBENI TETSUGEN CO., LTD. Ex-Card No.

5-7, HONMACHI 2-CHOME, Contract No. 03SH-0014

CHUO-KU OSAKA

Date and place of expiry of the credit

SEPT.15, 2003 JAPAN，OSAKA

Partial shipments Transhipment □ Issue by airmail

□allowed □allowed □ With brief advice by teletransmission

×□not allowed ×□not allowed □ Issue by express delivery

×□ Issue by teletransmission(which

Loading on board/dispatch/taking in

shall be the operative instrument)

charge at/from OSAKA

Amount(both in figures and words)

USD200000.00 SAY US DOLLARS TWO

not later than 2003-8-31

HUNDRED THOUSAND ONLY

for transportation to SHANGHAI

Description of goods:

TOYOKA CAR

Packing:

Credit available with

×□by sight payment □by acceptance

□by negotiation

PACKED IN CONTAINER OF ONE CAR

□by deferred payment at

EACH

against the documents detailed herein

TOTAL: 10 CTNS

×□and beneficiary’s draft for100% of

the invoice value at on

□FOB□CFR×□CIF

□or other terms

Document required:(marked with×)

1. ( × ) Signed Commercial Invoice in 5 copies indication L/C No. and

Contract No. and Import Linence No. EI018231

2. ( × ) Full set of clean on board ocean Bills of Lading made out

CONSIGNED

TO TIANYU TRADING COMANPY LTD and ( ) blank endorsed, marked

“freight” ( ) to collect/ ( × ) prepaid

3. ( ) Air Waybills showing“freight ( ) to collect / ( ) prepaid ( )

indicating freight amount” and consigned to

4. ( ) We normal issued by consigned to

5. ( × ) Insurance Policy / Certificate in 3 copies for120% of the invoice

value showing claims payable in China in currency of the draft, blank endorsed,

covering ( × ) Ocean Marine Transportation / ( ) Air Transportation / ( )

Over Land Transportation( × ) All Risks, War Risks.

6. (×) Packing List / Weight Memo in 5 copies indicating quantity / gross and

net weights of each package and packing conditions as called for by the L/C.

21 7. ( ) Certificate of Quantity / Weight in copies issued by an independent

surveyor at the loading port, indicating the actual surveyed quantity / weight of

shipped goods as well as the packing condition.

8. ( × ) Certificate of Quality in 1 copies issued by ( ) manufacturer /

( ) public recognized surveyor / ( × ). SGS

9. ( ) Beneficiary’s Certified copy of cable / telex dispatched to the accountees

within hours after shipment advising ( ) name of vessel / ( ) flight No. /

( ) wagon No., date, quantity, weight and value of shipment.

10. ( ) Beneficiary’s Certificate Certifying that extra copies of the documents

have been dispatched according to the contract terms.

11. ( ) Shipping Co’s certificate attesting that the carrying vessel is chartered or

booked by accountee or their shipping agents:

12. ( ) Other documents, if any.

Additional Instructions:

1. ( × ) All banking charges outside the opening bank are for beneficiary’s

account.

2. ( × ) Documents must be presented within 15 days after the date of issuance

of the transport documents but within the validityof this credit.

3. ( × ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is

not acceptable.

4. ( ) Both quantity and amount% more or less are allowed.

5. ( ) Prepaid freight drawn in excess of L/C amount is acceptable against

presentation of original charges voucher issued by shipping Co / Air Line / or it’s

agent.

6. ( ×) All documents to be forwarded in one cover, unless otherwise stated above.

7. ( ×) Other terms, if any. One copy of certificate of origin, commercial invoice and

packing list should be dispatched to applicant by courier within 48 hours after the shipment of the

goods.

Account No., 3157943680withBANK OF CHINA SHANGHAI BRANCH(name of

bank)

Transacted by Tianyu Trading Company LTD Wang Yi 王一:(Applicant: name

signature of authorized person)

Telephone No. :(with seal)

二、开证申请书的填写练习二

IRREVOCABLE DOCUMENTARY CREDIT APPLICANTION

TO： BANK OF CHINA, FUZHOU BRANCH DATE：MAR 25TH, 2005

Irrevocable documentary credit Date and place of expiry: MAY 30,2005,

Number: LC72E / CHINA

Applicant:

ITOCHU CORPORATION,

OSAKA, JAPAN, OSACY SECTION

Beneficiary:

SHANGHAI TEXTILES

CORPORATION

27 ZHONGSHAN ROAD E, 1,

IMP.&EXP. SHANGHAI,CHINA

Advising Bank: Amount: USD

9,126.00

BANK OF CHINA, FUZHOU BRANCH

SAY US DOLLARS NINE THOUSAND ONE

HUNDERD AND TWENTY SIX ONLY.

SWIFT:

Credit available with

( x )by sight payment ( )by acceptance

Partial shipments

Transhipment

( )by negotiation

(x )allowed

( x )allowed

( )not allowed

( )by deferred payment at

Loading on board/dispatch/taking in charge

against the documents detailed herein

(x )and beneficiary’s draft for 100 % of

at/from: SHANGHAI

invoice value at on issuing bank

Not later than: MAY 31TH,2005

For transportation to: OSAKA ,JAPAN

Term of price：( x ) CIF ( ) CFR ( )

FOB

Documents required: (marked with x)

1.( x ) Manually signed commercial invoice in 2 copies indicating this L/C No. and

contract no.

(photo copy and carbon copy not acceptable as original).

2.( x ) Full set of Clean on Board Ocean Bills of Lading made out to order

and blank endorsed marked “Freight PREPAID ”, notifying APPLICANT.

3.( ) Air Waybills showing “Freight ”and consigned to

4.( ) Cargo Receipt issued by

5.( x ) Full set of Insurance Policy/Certificate for 110% of the invoice value, showing claims

payable in China, in currency of the drafts, blank endorsed, covering (x ) ocean marine

transportation ( )air transportation All Risks and War Risks.

6.( x ) Weight Memo/Packing List in 2 copies issued by indicating

quantity/gross and net weights of each package and packing conditions.

7.( ) Certificate of quantity/weight in copies issued by indicating the actual

surveyed quantity/weight of shipped goods as well as the packing conditon.

8.( ) Certificate of Quality in copies issued by

9.( ) Beneficiary’s certified copy of fax dispatched to the applicant within hours after

shipment advising details of shipment.

10.( ) Beneficiary’s Certificate certifying that extra copies of documents have been dispatched

to the applicant within hours after shipment.

( ) Other documents required as per attachment.

Covering:

ALL RISKS AND WAR RISK

Additional Instructions:

1.( x ) Both quantity and amount 10 % more or less are allowed.

2.( x ) All banking charges outside the opening bank are for (x ) bene’s ( ) applicant’s account.

3.( x ) Documents must be presented within 15 days after the date of issuance of the transport

documents but within the validity of this credit.

4.( )

5.( )

经办人：电话：开证申请人盖章：

JACKIE CHANG

有权签字人签字：

23 第二部分出口贸易业务综合技能操作练习

综合一信用证业务

一、FOB贸易术语信用证业务操作一

Issuer

FUZHOU INDUSTRY IMPORT

AND EXPORT CO., LTD

商业发票

INTERFOOD

COMPANY

SHAREHOLDING

COMMWECIAL INVOICE

Transport details No. 133S895

FROM FUZHOU, CHINA PORT

TO HOCHIMINH CITY PORT BY

S/C No. ZLQ0816

SEA

Terms of payment

Marks and numbers Number and kind of packages

Description of goods

N/M

quantity

Date 2008-11-19

L/C No.

9071STN083050002

BY L/C

Unit price Amount

FOB

FUZHOU

CHINA

USD4.74375/KG

USD

29069.70

WHITE FUNGUS 6128.00

SPECIFICATION: KGS

RM0035-WHITE FUNGUS

NET WEIGHT: 16KG/CTN

PACKING: PAPER CARTON

WITH INNER PLASTIC BAG

383 CTNS

COLOUR OF FUNGUS:

ORIGINAL COLOUR

TOTAL QUANTITY： 6128.00KGS PACKING：383CTNS

TOTAL：SAY U.S. DOLLARS TWENTY NINE THOUSAND AND SIXTY

NINE CENT SEVENTY ONLY.

Issuer

FUZHOU INDUSTRY IMPORT

AND EXPORT CO., LTD

装箱单

INTERFOOD

COMPANY

SHAREHOLDING

PACKING LIST

No. 133S895 Date 2008-11-19

G.W.

KGS

MEAS.

66CBM

Marks and numbers Number and kind of packages

Description of goods

N/M WHITE FUNGUS

383CTNS

N.W.

KGS

6128.00

6511.00

SEAL NUMBERWHLM23452

：

TOTAL QUANTITY： 6128.00KGS PACKING：383CTNS

TOTAL：SAY THREE HUNDREDS AND EITHTY THREE CTNS ONLY.

25 Shipper

FUZHOU INDUSTRY IMPORT

AND EXPORT CO., LTD

E280003265

WAN HAI LINES (PTE) LTD

(Incorporated in Singapore)

B/L NO.

COMBINED TRANSPORT BILL OF LADING

Received in apparent good order and condition except as

otherwise noted the total number of container or other packages or

units enumerated below for transportation from the place of receipt

to the place of delivery subject to the terms hereof. One of the

Consignee

signed Bills of Lading must be surrendered duly endorsed in

TO ORDER OF CHINATRUST

exchange for the Goods or delivery order. On presentation of this

COMMERCIAL BANK,

document (duly) Endorsed to the Carrier by or on behalf of the

Holder, the rights and liabilities arising in accordance with the

HOCHIMINH CITY BRANCH

terms hereof shall (without prejudice to any rule of common law or

statute rendering them binding on the Merchant) become binding

in all respects between the Carrier and the Holder as though the

Notify Party

contract evidenced hereby had been made between them.

INTERFOOD SHAREHOLDING CO,.

SEE TERMS ON ORIGINAL B/L

LOT 13. TAM PHUOC INDUSTRIAL

ZONE, LONG THANH DISTRICT,

DONG NAI PROVINCE, VIETNAM

Vessel and Voyage Port of Loading

Number

Port of Discharge

LIAN FENG/98IE

FUZHOU, CHINA PORT

Place of Receipt Place of Delivery

HOCHIMINH CITY PORT,VIETNAM

Number of Original Bs/L

Container

Nos/Seal

Nos.

Marks

and/Numbers

THREE(3)

PARTICULARS AS DECLARED BY SHIPPER – CARRIER NOT RESPONSIBLE

No. of Container / Packages / Description of Goods

Gross Weight

(Kilos)

Measurement

(cu-metres)

N/M

FCL/FCL

WILU5264231 40SD96 WHLM123456

1 CTR(383CTNS)

WHITE FUNGUS

6511KGS

66.00CBM

FREIGHT & CHARGES Number of Containers/Packages (in words)

FREUGGT COLLECT SAY ONE CONTAINER ONLY

Shipped on Board Date:

NOV 21., 2008

Place and Date of Issue:

NOV 21, 2008 FUZHOU

In Witness Whereof this number of Original Bills of Lading stated

Above all of the tenor and date one of which being accomplished

the others to stand void.

CHINA OCEAN SHIPPING AGENCY FUZHOU

for WAN HAI LINES (SINGAPORE) PTE LTD as Carrier

26 BENEFICIARY’S CERTIFICATE

DATE：25th NOV, 2008

INVOICE NO:

133S895

WE STATE THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS

HAS BEEN SENT TO THE APPLICANT BY COURIER SERVICE SITHIN 03

DAYS FROM THE DATE OF BILL OF LADING.

FUZHOU INDUSTRY IMPORT AND EXPORT CO., LTD

JACK CHEN

27 CERTIFICATE OF QUALITY

DATE：12th, 2008

CONSIGNOR: FUZHOU INDUSTRY IMPORT AND EXPORT CO., LTD

7/F., NO. 753 DONGFENG RD.,FUZHOU, CHINA

CONSIGNEE: INTERFOOD SHAREHOLDING COMPANY

LOT 13， TAM PHUOC INDUSTRIAL ZONE，LONG THANH

SUB-DISTRICT， DONG NAI PROVINCE, VIETNAM

DESCREIPION OF GOODS: WHITE FUNGUS

QUANTITY/WEIGHT DECLARED: -383-CTNS/-6128-KGS

NUMBER AND TYPE OF PACKAGES: IN CARTON/-383-CTNS

MEANS OF CONVEYANCE: BY VESSEL

MARKS & NO. N/M

RESULTS OF INSPECTION:

At the request of the consignor, our inspectors attended at the warehouse of the

consignment on 13 DEC., 2008. The packing of the goods was found in good

condition. Representative samples were drawn at random from the above-mentioned

goods in accordance with the relevant stipulations of CIQ. The inspection was carried

out in our laboratory with results as follows:

SO2 Content: < 1 mg/kg.

Mould-free and insect-free. No foreign injurious impurities were observed. With

the distinctive flavor of dried white fungus.

Conclusion: The quality of the above-mentioned goods are in conformity with the

stipulation in contract No. ZLQ0816.

Place of Issue FUZHOU,CHINA Date of Issue 12 NOV. 2008

Official Stamp

Authorized Officer signature

28 BILL OF EXCHANGE

No.

For

pay to

Value received for

Drawn under

L/C No.

To:

HO CHI MINH CITY BRANCH

383 CTNS

(quantity)

9071STN083050002

dated

For and on behalf of

LTD

(Signature) JACK CHEN

133S895

USD 29.069,7

(amount in figure)

FUZHOU, NOV 24th, 2008

(place and date of issue)

sight of this FIRST Bill of exchange (SECOND being unpaid)

or order the sum of

WHITE FUNGUS

(name of commodity)

NOV 31, 2008

THE ORDER OF BANK OF CHINA, FUZHOU BRANCH

U.S. DOLLARS TEWENTY NINE THOUSAND AND SIXTY NINE CENT SEVEN ONLY.

(amount in words)

CHINATRUST COMMERCIAL BANK, HO CHI MINH CITY BRANCH

CHINATRUST COMMERCIAL BANK,

FUZHOU INDUSTRY IMPORT AND EXPORT CO.,

二、FOB贸易术语信用证业务操作二

第一批货单据：

Issuer

GUANGDONG FOREIGN TRADE

IMP. & EXP. CORP.

STORY SHARP CO., LTD.

商业发票

COMMWECIAL INVOICE

Transport details No. CPU04SC140A Date JAN. 18，2005

FROM HONKONG TO BUSAN,

S/C No. L/C No.

KOREA

CPU04SC140 M12CL601ES0032

BY SEA

Terms of payment L/C

Marks and numbers Number and kind of packages

Description of goods

quantity

Unit price Amount

N/M COLOUR PAPER

14.188MTS

FOB HONGKONG

USD1,440USD20.00 430.72

TOTAL QUANTITY： 14.188MTS

TOTAL：SAY U.S. DOLLARS TWENTY THOUSAND FOUR HUNDRED

AND THIRTY CENT SEVENTY TWO ONLY.

Issuer

GUANGDONG FOREIGN

TRADE IMP. & EXP. CORP.

装箱单

STORY SHARP CO., LTD.

PACKING LIST

No. CPU04SC140A Date JAN. 18，2005

G.W.

KGS

MEAS.

Marks and numbers Number and kind of packages

Description of goods

N/M

N.W.

KGS

COLOUR PAPER

14.188MTS

1000×1050(MM)/ROLL

21ROLLS

14.188MTS

19.950CBMS

TOTAL：SAY TWENTY ONE ROLLS ONLY.

30 Shipper B/L NO.

GUANGDONG FOREIGN

TRADE IMP. & EXP. CORP.

PACIFIC INTERNATION LINES (PTE) LTD

(Incorporated in Singapore)

COMBINED TRANSPORT BILL OF LADING

Received in apparent good order and condition except as

otherwise noted the total number of container or other packages or

units enumerated below for transportation from the place of receipt

to the place of delivery subject to the terms hereof. One of the

signed Bills of Lading must be surrendered duly endorsed in

exchange for the Goods or delivery order. On presentation of this

document (duly) Endorsed to the Carrier by or on behalf of the

Holder, the rights and liabilities arising in accordance with the

terms hereof shall (without prejudice to any rule of common law or

statute rendering them binding on the Merchant) become binding

in all respects between the Carrier and the Holder as though the

contract evidenced hereby had been made between them.

SEE TERMS ON ORIGINAL B/L

Port of Discharge

Consignee

TO THE ORDER OF HANA

BANK, SEOUL

Notify Party

STORY SHARP CO., LTD.

Vessel and Voyage Port of Loading

Number

KMTC ULSAN V. 501N

HONGKONG

Place of Receipt Place of Delivery

BUSAN, KOREA

Number of Original Bs/L

Container

Nos/Seal

Nos.

Marks

and/Numbers

THREE(3)

PARTICULARS AS DECLARED BY SHIPPER – CARRIER NOT RESPONSIBLE

No. of Container / Packages / Description of Goods

Gross Weight

(Kilos)

Measurement

(cu-metres)

N/M

COLOUR PAPER

21ROLLS

14.188MTS

19.950CBMS

FREIGHT & CHARGES Number of Containers/Packages (in words)

FREIGHT COLLECT

SAY TWENTY ONE ROLLS ONLY.

Shipped on Board Date:

JAN. 21，2005

Place and Date of Issue:

HONG KONG, JAN. 21，2005

In Witness Whereof this number of Original Bills of Lading stated

Above all of the tenor and date one of which being accomplished

the others to stand void.

for PACIFIC INTERNATIONAL LINES (PTE) LTD as Carrier

31 第二批货相关单据：

Issuer GUANGDONG FOREIGN

TRADE IMP. & EXP. CORP.

商业发票

STORY SHARP CO., LTD.

COMMWECIAL INVOICE

Transport details No. CPU04SC140B

FROM HONKONG TO BUSAN,

S/C No.

KOREA

CPU04SC140

BY SEA

Terms of payment

BY L/C

Marks and numbers Number and kind of packages

Description of goods

quantity

Date JAN. 21，2005

L/C No.

M12CL601ES0032

Unit price Amount

N/M

COLOUR PAPER

14.227MTS

FOB HONGKONG

USD1,440USD20558.88

.00

TOTAL QUANTITY：14.227MTS PACKING：21ROLLS

TOTAL：U.S. DOLLARS TWENTY THOUSAND FIVE HUNDRED AND

FIFTY EITHT AND CENT EIGHTY EIGHT.

Issuer

GUANGDONG FOREIGN TRADE

IMP. & EXP. CORP.

装箱单

STORY SHARP CO., LTD.

PACKING LIST

No. CPU04SC140B Date JAN. 21，2005

G.W.

KGS

MEAS.

Marks and numbers Number and kind of packages

Description of goods

N/M

N.W.

KGS

COLOUR PAPER

14.227MTS

21.528CBMS

1000×936(MM)/ROLL

21ROLLS

TOTAL QUANTITY： 14.227MTS PACKING：21ROLLS

TOTAL：SAY TWENTY ONE ROLLS ONLY.

33 Shipper B/L NO.

50200389BUS

GUANGDONG

FOREIGN TRADE IMP. & EXP.

CORP.

PACIFIC INTERNATION LINES (PTE) LTD

(Incorporated in Singapore)

COMBINED TRANSPORT BILL OF LADING

Received in apparent good order and condition except as

otherwise noted the total number of container or other packages or

units enumerated below for transportation from the place of receipt

to the place of delivery subject to the terms hereof. One of the

signed Bills of Lading must be surrendered duly endorsed in

exchange for the Goods or delivery order. On presentation of this

document (duly) Endorsed to the Carrier by or on behalf of the

Holder, the rights and liabilities arising in accordance with the

terms hereof shall (without prejudice to any rule of common law or

statute rendering them binding on the Merchant) become binding

in all respects between the Carrier and the Holder as though the

contract evidenced hereby had been made between them.

SEE TERMS ON ORIGINAL B/L

Port of Discharge

Consignee

TO THE ORDER OF HANA

BANK, SEOUL

Notify Party

STORY SHARP CO., LTD.

NO. 502 GL PLAZA, 713-1

HEANGSHIN-DONG, DUCKYANG-GU,

GOYANG-SI, GYEONGGI-DO, KOREA

Vessel and Voyage Port of Loading

Number

HONGKONG STAR V.

HONGKONG

036N

Place of Receipt Place of Delivery

BUSAN, KOREA

Number of Original Bs/L

Container

Nos/Seal

Nos.

Marks

and/Numbers

THTEE(3)

PARTICULARS AS DECLARED BY SHIPPER – CARRIER NOT RESPONSIBLE

No. of Container / Packages / Description of Goods

Gross Weight

(Kilos)

Measurement

(cu-metres)

N/M

COLOUR PAPER

21ROLLS

14.227MTS

21.528CBMS

FREIGHT & CHARGES Number of Containers/Packages (in words)

FREIGHT COLLECT

TWENTY ONE ROLLS ONLY.

Shipped on Board Date:

JAN. 28，2005

Place and Date of Issue:

JAN. 28，2005

In Witness Whereof this number of Original Bills of Lading stated

Above all of the tenor and date one of which being accomplished

the others to stand void.

for PACIFIC INTERNATIONAL LINES (PTE) LTD as Carrier

34 BILL OF EXCHANGE

No.

For

pay to

Value received for

Drawn under

L/C No.

To:

CPU04SC140B

USD20558.88

(amount in figure)

***

HONGKONG , JAN. 28，2005

(place and date of issue)

sight of this FIRST Bill of exchange (SECOND being unpaid)

BANK OF CHINA or order the sum of

U.S. DOLLARS TWENTY THOUSAND FIVE HUNDRED AND FIFTY EITHT

AND CENT EIGHTY EIGHT.

(amount in words)

21ROLLS

(quantity)

COLOUR PAPER

(name of commodity)

HANA BANK SHANGHAI BRANCH

M12CL601ES0032

dated JAN.5, 2005

For and on behalf of

HANA BANK

BRANCH

SHANGHAI

GUANGDONG FOREIGN TRADE

IMP. & EXP. CORP.

(Signature)

35 三、CFR贸易术语信用证业务操作一

Issuer

CHINA PACKAGING

GUANGZHOU CO., LTD

UNION

商业发票

COMMWECIAL INVOICE

SPIL BERG DI YONG KEE FUI

Transport details No. RGCL2584 Date JAN.7，2005

FROM GUANGZHOU CHINA TO

S/C No. L/C No.

GENOA, ITALY

RGCL/PI004(SPL-25

Terms of payment BY L/C

Marks and Number and kind of packages

numbers Description of goods

quantity

Unit price Amount

CFR GENOA

N/M

MYANMAR TEAK

GRADE A (UNFINISHED) SP.

16MM

INDUSTRIAL PARQUET SP. 14

AS PROFORMA INV.

RGCI/PI004(SPL-001)DD NOV.

904

CFR GENOA

L/C NO:

860m2

300 m2

@USD31.10/ m2

@USD14.7/ m2

TOTAL:

1160 m2

USD24746.00

USD4410.00

USD29156.00

TOTAL：SAY U.S. DOLLARS TEWENTY NINE THOUSAND ONE

HUNDRED AND FIFTY SIX ONLY.

36 Issuer

CHINA PACKAGING

GUANGZHOU CO., LTD

UNION

装箱单

SPIL BERG DI YONG KEE FUI

Marks and Number and kind of packages

numbers Description of goods

N/M

PACKING LIST

No. RGCL2584

N.W.

KGS

Date JAN.7，2005

G.W.

KGS

MEAS.

MYANMAR TEAK

GRADE A (UNFINISHED) SP.

16MM 860m2

2.5 m2/BAG 344BAGS

INDUSTRIAL PARQUET SP. 14

MM 300 m2

1.5 m2/BAG 200BAGS

AS PROFORMA INV.

RGCI/PI004(SPL-001)DD NOV.

904

L/C No.

TOTAL:

30KGS/BAG

10320KGS

22KGS/BAG

4400KGS

14720KGS

31KGS/BAG

10664KGS

23KGS/BAG

4600KGS

15264KGS

18.022CBMS

TOTAL QUANTITY： 1160 m2 PACKING：544BAGS

TOTAL：SAY FIVE HUNDRED AND FOUTY FOUR BAGS ONLY.

37 consigned from (Exporter’s name,

Reference No.

GZ081/205/086

address, country)

CHINA PACKAGING UNION GUANGZHOU

GENERALIZED SYSTEM OF PREFERENCES

7/F., NO. 753 DONGFENGDONG RD.,

CERTIFICATE ORIGIN

GUANGZHOU,CHINA

(combined declaration and certificate)

FORM A

2. goods consigned to (Consignee’s name,

Issued in THE PEOPLE’S REPUBLIC OF

address, country)

SPIL BERG DI YONG KEE FUI

CHINA

VIA A. DE GAPERI 4

(COUNTRY)

CO., LTD.

24018 VILLA D’ ALME’ (BG) ITALY

see notes. overleaf

of transport and route(as far as official use

known)

FROM GUANGZHOU CHINA TO GENOA,

ITALY, BY SEA

number

and

numbers

N/M

and kind of packages;

description of goods criterion

(see

notes

overleaf)

FIVE HUNDRED AND FOUTY FOUR

(544) BAGS OF MYANMAR TEAK

“P”

* * * * * * * * * * * * * * * * * * * * * *

L/C NO:

weight or

other

Quantity

1160 m2

and date of

invoices

INVOICE

NO:

RGCL2584

DATE:

JAN.7，2005

12. Declaration by the exporter

The undersigned hereby declares that the

above details

and statements are correct; that all the goods were

produced

in CHINA and that they

comply with the origin requirements specified for

those goods in the generalized system of

preferences for goods exported to

ITALY

…………………………………………………….

(importing country)

GUANGZHOU, CHINA, JAN.10，2005

………………………………………………

……………………………………………………

Place and date, signature and stamp of

Place and date, signature and stamp of certifying

authority

certifying authority

11. Certification

It is hereby certified, on the basis of

control out, that the declaration by the

exporter is correct.

38 1. Shipper Insert Name, Address and Phone

B/L No.

CHINA PACKAGING UNION GUANGZHOU

CO., LTD.

7/F., NO. 753 DONGFENGDONG RD.,

GUANGZHOU,CHINA

2. Consignee Insert Name, Address and Phone

中远集装箱运输有限公司

TO THE ORDER