THAN 20 YEARS OLD AND IS REGISTERED WITH AN APPROVED CLASSIFICATION SOCIETY AS PER THE INSTITUTE CLASSIFICATION CLAUSE AND CLASS MAINTAINED IS EQUIVALENT TO LLOYD 100A1. + CERTIFICATE’S CERTIFIED COPY OF FAX DISPATCHED TO THE BUYER WITHIN THREE DAYS AFTER SHIPMENT ADVISING L/C NUMBER, NAME, QUANTITY AND AMOUNT OF GOODS, NUMBER OF PACKAGES, CONTAINER NUMBER, NAME OF VESSEL AND VOYAGE NUMBER, AND DATE OF SHIPMENT. Additional Conditions 47A： +ALL DOCUMENTS SHOULD BE DATED ON OR LATER OF THIS LETTER OF CREDIT AND BEAR THE LETTER OF CREDIT NUMBER AND DATE. + SHIPMENT TO BE EFFECTED NOT EARLIER THAN 14 DAYS BEFORE LATEST DATE OF SHIPMENT AS PER THIS CREDIT. + ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER Charges Period for Presentation Confirmation Instruction Instruction to the Paying/ Accepting/Negotiating Bank 71B： ALL BANK CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF BENEFICIARY. 48 ： WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT. 49 ： WITHOUT 78 ： + NEGOTIATION INVOLVING INVOICE EXCEEDING L/C AMOUNT IS STRICTLY PROHIBITED. + ALL DOCUMENTS TO BE DESPATCHED IN ONE SET BY COURIER TO ING VYSYA BANK LIMITED, TRADE FINANCE UNIT, PATEL CHAMBERS, SANDHRUST BRIDGE, OPERA HOUSE, MUMBAI 400007, INDIA. + UPON PRESENTATION TO US OF DRAFTS AND DOCUMENTS IN STRICT COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT THE PROCEEDS ON DUE DATE AS PER THE NEGOTIATING BANK’S INSTRUCTIONS. Sender to Receiver Information + EXCEPT AS OTHERWISE EXPRESSLY STATED, THIS CREDIT IS SUBJECT TO UCPDC (2007 VERSION) ICC PUBLICATION 600. 72 ： PLEASE ADVISE AND ACKNOWLEDGE THE RECEIPT. 1．王敏根据第二大题签订的ZZT08054出口合同，审核以上信用证，找出问题条款，并针对问题条款提出改证意见。（9分）
第6页 （共13页）
改证意见： 2．王敏根据以上审证结果，给Sonali Bendre拟写并发送如下改证函。（6分） 3．改证后，张家港市天原钢制品有限公司共生产了40400千克黄铜管。上海天周有限公司于7月13日进行装运；7月16日向银行交单，其中商业发票的数量和金额分别为40400千克和282800美元，汇票金额为282800美元。你认为，所交单据会被开证行拒付，为什么？如果你是外贸业务员王敏，应该如何处理这笔业务的收汇？（5分）
第7页 （共13页）
四、进口磋商和签约操作（共20分）
根据以下业务背景资料，回答相关问题。
杭州林峰印刷有限公司（具有自营进出口资格）拟向德国Jebu GmbH & Co.KG进口一台四色胶印机。2008年12月1日，王成收到Jebu GmbH & Co.KG报价如下：单价为EUR795000/set FOB Hamburg, Germany，一台胶印机装两个40英尺高柜。该胶印机的HS编码为8443131300，监管证件代码为“O”，进口关税税率10%，进口环节增值税17%。
1．经王经理了解，德国汉堡到中国上海的运费为EUR1000/40英尺高柜，保险费率0.15%，
保险加成按10%计；进口港区费用为RMB￥2000/40英尺高柜；内陆运输费RMB￥3000/40英尺高柜；银行费用按合同金额0.15%计；其他费用RMB￥3000。预期国内销售价格为RMB￥11 700 000/台，EUR= RMB￥9.9/10.0。请依据Jebu GmbH & Co.KG的报价，计算该笔业务的预期销售利润率。（13分）
2．双方通过多次磋商，最终以EUR780000/set FOB Hamburg, Germany达成一致协议，签订号码为LF648的进口合同，其中支付条款为：“买方在收到由卖方银行开立的合同价的20%的银行保函后15天内向卖方支付20%合同价款的订金；发货前45天，买方开立合同价款80%的即期信用证，有效期到2009年5月15日，其中70%的合同价款见单付款，另外10%的合同价款，在机器通过卖方、买方及最终用户三方验收合格后再给予支付。”请用英文书写该支付条款。（7分）
第8页 （共13页）
五、进口付汇业务操作（共20分）
根据前面第四大题业务背景资料，回答下面相关问题。
1．2008年12月15日，杭州林峰印刷有限公司收到德国Jebu GmbH & Co.KG银行中国银行汉堡分行开来如下保函： BANK OF CHINA, HAMBURG BRANCH Rathausmarkt 5, 20095 Hamburg, Germany L/G No. HB89065 Date: Dec.14, 2008 TO：Hangzhou Linfeng Printing Co.,Ltd 35 Yile Road, Hangzhou, China Dear Sirs, We hereby guarantee to pay you up to an aggregate amount of EUR156000（Say EURO DOLLARS One Hundred and Fifty Six Thousand Only）for account of Jebu GmbH & Co.KG, being 20% of Contract Amount as per Contract No. LF648 dated Dec.10, 2008 for the supply of one set Four Color Offset Press. TERMS AND CONDITIONS: Payment under this Guarantee is available against your statement certifying that the accountee has failed to comply with the contract terms and the following documents: (i) if the accountee has failed to ship the goods of the contract, they are: - your bank’s statement certifying that it has issued L/C in favor of Jebu GmbH & Co.KG as per Contract No. LF648 and that Jebu GmbH & Co.KG didn’t present the documents to the nominated bank, and - the copy of the above-mentioned L/C. (ii) if the quality and/or quantity of goods the accountee shipped are not the same as whose of the contract, it is the certificate of inspection issued by the SGS. Payment shall not be effected when such failure is caused by force majeure. This Guarantee expires on June.15, 2009 or issuance of the Installation Certificate stipulated in the contract whichever earlier. All claims hereunder must be submitted to us not later than the above mentioned expiry date, after which this Guarantee automatically becomes null and void. Yours faithfully BANK OF CHINA, HAMBURG BRANCH NOWITZKI Authorized Signature Please note: This Guarantee must be returned to us for cancellation as soon as it expires. （1）请写出该银行保函涉及的三个基本当事人的名称。（3分）
第9页 （共13页）
（2）请问担保行只有在银行保函的受益人提供哪些证明材料之后，才给予偿付？但在什么特
殊情况下，即使受益人提供这些证明材料，担保行也可拒付？（3分）
（3）请问该银行保函在什么情况下失效？（2分）
2．2008年12月18日，杭州林峰印刷有限公司用人民币购汇方式向其开户行中国银行杭州市分行办理普通电汇手续。Jebu GmbH & Co.KG的开户行为中国银行汉堡分行，账号为43567809346。银行费用由汇款人承担。请填写以下境外汇款申请书。（有“略”处栏目考生无需填写。）（12分）
境 外 汇 款 申 请 书
APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)
致： 日期 T0: Date □电汇T/T □票汇D/D□信汇M/T 申报号码BOP Reporting No.（略） 20 银行业务编号 Bank Transaction Ref. No.（略） 32A 汇款币种及金额 Currency & Inter-bank Settlement Amount 其 现汇金额Amount FX 购汇金额Amount of Purchase 中 其他金额Amount of Others 50a 汇款人名称及地址 Remitter’s Name & Address 发报等级Priority □电汇Normal □电汇Urgent □□□□□□ □□□□ □□ □□□□□□ □□□□ 收电行/付款行（略） Receiver/Drawn on 金 额 大 写 Amount in Words 账号Account No. （略） 账号Account No. （略） 账号Account No. （略） □对公组织机构代码Unit Code□□□□□□□□□（略） 54/56a 收款银行之代理行（略） 名称及地址Correspondent of Beneficiary’s Banker Name & Address
□对私 □个人身份证号码Indivudual ID No. □中国居民个人Resident Individual □中国非居民个人Non-Resident Individual 第10页 （共13页）