bài tập hối phiếu(có đáp án)-Tín dụng và thanh toán quốc tế

1. BÀI TẬP HỐI PHIẾU
Bai 1 : ContractNo. 9967HK/YAGI April 20,2004
Buyer: YAGI Co., Ltd. 228 KYUTAGO-MACHICHOU-KU OSAKA
Seller: HUU NGHI GARMENT EXPORT-IMPORT Co., 638 Nguyen Duy st. District 8, HCMC,
VIETNAM
Description of goods:
- Ladies sport wear (style No.: ATN-9828): 700 pcs,
- Unit price: US $120
Amount: US$ 84,000.00 FOB Saigon Port
Place of departure: Saigon Port
Place of destination: Kobe Port
Latest shipment date: June 20,2004
Payment: (D/A) after 60 days shipment date
Dựa vào tài liệu trên hãy lập 1 hp biết rằng
-bên bán đa hoàn thành nghĩa vụ giao hang theo những thỏa thuận đã ký kết ,ngày giao hang ghi trên B/L
là 18/06/2004
-bên bán mở tk giao dịch tại NH ngoại thương viet nam,chi nhanh thành phố HCM
BILL OF EXCHANGE
NO:(là số tự cho)
FOR: US $ 84.000,00 HO CHI MINH City, June 19th, 2004
At 60 days after B/L dated sight of this First Bill of Exchange (Second of the same tenor
of and date being unpaid)
Pay to the order of Bank for foreign and trade of VIET NAM HO CHI MINH City branch
the sum of United states Dollars Eighty four thousand only.
Drawn under our invoice, No 12345
dated June 18th, 2004
To: YAGICO,LTD
228 KYUTAGO-MACHICHOU-KU OSAKA
Drawer
HUU NGHI GARMENT
EXPORT-IMPORT Co

2. Bài 2: (Trích một số điều khoản L/C No.: 024070296ILC 1236)
FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH.
TO: THE DEVELOPMENT BANK OF SINGAPORE.
JANUARY 28th, 1996
TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD
892,000.00
DD28 01 1996
WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236
IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE
ION COMPANY – ASC 606 TRAN PHU ST. DIST.
5 HCMC, VIETNAM
AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM
AVAILABLE BY BENEFICIARY’S SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR
100
PERCENT INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS IN
TRIPLICATE (UNLESS OTHERWISE STATED):
LATEST SHIPMENT: MARCH 26th, 1996
THIS CREDIT VALID MAY 30th 1996 IN VIETNAM.
Lập HP biết
-ngày giao hang 25/3/1996
-hóa đơn do bên bán lập số AQ1345 ngày 25/3/1996
-NH thông báo L/C là NH phục vụ nhà XK
BILL OF EXCHANGE
NO:(là số tự cho)
FOR: USD 892.000,00 Singapore, March 26th, 1996
At sight of this second Bill of Exchange (First of the same tenor and date being unpaid)
Pay to the order of the DEVELOPMENT BANK OF SINGAPORE
the sum of US Dollars Eight hundred ninety two thousand only.
Drawn received as per our invoice, No QA 1345 dated January 28th, 1996
To: BANK FOR FOREIGN AND
TRADE OF VIETNAM
HO CHI MINH CITY BRANCH
Drawer
SALPHANT LTD
1245 PIEDAD ST. SINGAPORE

3. (Hoặc)
BILL OF EXCHANGE
NO:(là số tự cho)
FOR: USD 892.000,00 Singapore,Date 25 March 1996
At xxx sight of this First Bill of Exchange (Second of the same tenor and
date being unpaid) Pay to the order of THE DEVELOPMENT BANK OF
SINGAPORE the sum of US Dollars Eight Hundred And Ninety Two
Thousand Only.
Value received as per our invoice No AQ 1345 dated 25 Mar 2009
Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM
HCM CITY BRANCH
Irrevocable LC No 024070296ILC 1236 dated 28 Jan 1996
To: BANK FOR FOREIGN AND…. Drawer SALPHANT LTD…..
Bai 3 : Căn cứ vào các tài liệu sau hãy lập một HP
Trích L/C soá 024070204ILC 0639 môû ngaøy 17/02/2004:
FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH.
TO: BANK DAGA NEGARA JAKARTA.
TEST: FOR USD 124,000.00
MT700 ISSUE OF DOCUMENTARY CREDIT
: 40A/FORM OF DOCUMENTARY CREDIT: IRREVOCABLE
: 20/ DOCUMENTARY CREDIT NUMBER : 024070204ILC 0639
: 31C/ DATE OF ISSUE: 040217
: 31D/ DATE AND PLACE OF EXPIRY: 040330 INDONESIA
: 50/ APPLICANT: THE BEN TRE FROZEN AQUA PRODUCT EXPORT COMPANY
(AQUATEX
BENTRE)
: 59/ BENEFICIARY: PT THE FIRST NATIONAL GLASSWARE LTD JL PULOLENTUT
NO11,
PULOGADUNG JAKARTA INDONESIA FAX: (021) 4609 142 JAKARTA
: 32B/ CURRENCY CODE, AMOUNT: USD 124,000.00
: 41D/ AVAILABLE WITH...... BY ANY BANK BY NEGOTIATION
: 42C/ DRAFT AT: SIGHT FOR PCT INVOICE VALUE
: 42A/ DRAWEE: BFTVVNVX007(BANK FOR FOREIGN TRADE OF VIETNAM,
BRANCH,
HCMC)
: 44C/ LATEST OF SHIPMENT: 040307
: VCB/HCM

4. Biết
-Nhà xk đã hoàn thành nghĩa vụ giao hang theol/c quy định,giao hang ngày 7/3/2004 hóa đơn số
124/04T ngày 7/3/2004
-NH XK mo tai khoan tại NH thông báo L/C
No 124 BILL OF EXCHANGE
For USD 124,000 Jakarta, Date 07 Mar 2004
At xxxx sight of this First BIll of Exchange (Second of the same tenor and date being
unpaid) Pay to the order of BANK DAGA NEGARA JAKARTA the sum of US Dollars One
Hundred And Twenty Four Thousand Only.
Value received as per our invoice No 124/04T dated 07 Mar 2004
Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH
irrevocable L/C No 024070204ILC 0639 dated 17 Feb 2004
To : BANK FOR FOREIGN AND TRADE Drawer
OF VIETNAM HCM CITY BRANCH PT THE FIRST NATIONAL
GLASSWARE LTD