国际贸易实务2

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1、国际贸易实务 （ 英文版 ）InternationalTradePracticeChapterone1Whydonationsconducttradewithoneanother ？ 答： Anationconductsinternationaltradebecause：ithastheproductsandresourcesthatexceeditsdomesticdemand itwantstogetmoreeconomicbenefitsinalargerinternationalmarketthanwhatcanbegainedindomesticmarket；itwantstowin

2、politicalsupport；oritneedstosatisfydifferenttastes，preferencesandconsumptionpatternsamongitspeople.2Howmanyformsareadoptedintheprocessofnegotiation ？ Businessnegotiationscanbeconductedintwoforms ： inwords ，i.e.face-to-facenegotiationornegotiationthroughtelephone andinwriting ， i.e.businesscorrespond

3、encewhichincludesletters faxes ， e-mails ， telexes etc.Whateverischosenforthenegotiationofacontract fourmainstepsaregenerallyfollowedbeforeacontractisconcluded enquiry ， offer ，counter-offerandacceptance.ChaptertwoIIIExplainthefollowingterms1shipmentcontractShipmentcontractisacontractusinganIncoterm

4、whichindicatesthatth edeliveryhappensatthetimeorbeforethetimeofshipment. 2symbolicdeliverySymbolicdeliveryisadeliverysituationinwhichwhenthesellerdelive rsthebuyerdoesnotphysicallyreceivethegoods.Thiskindofdeliveryi sprovedbythesubmissionoftransportdocumentbythesellertothebuyer3arrivalcontractArriva

5、lcontractmeansacontractusinganIncotermwhichindicatesthat thedeliveryhappenswhenthegoodsarriveatthedestination. 4actualdeliveryActualdeliveryreferstoadeliverysituationinwhichwhenthesellerde liversthebuyerdoesphysicallyreceivethegoods.IV.Shortquestions 1Whatarethetwotypesoftradetermsconcerningthetrans

6、ferofrisks 答：Shipmentcontracttermsvs.arrivalcontractterms.Undershipmentcont racttermsseller sriskwillbetransferredtothebuyerbeforethegood sdepartfromtheplace/portofshipment.Underarrivalcontracttermsse llerwillbeartheriskofthegoodsuntilthegoodsarrivethedestination 2Whatarethedifferencesandsimilaritie

7、sbetweenCIPandCIF 答：Majorsimilarities:a.sellershouldcontractandpayforthemajorcarri age.b.Sellerisnottakingtheriskoflossordamagetothegoodsduringth etransportation.c.Sellermustobtaininsuranceagainstbuyersrisk.Difference:a.CPTisapplicabletoanykindoftransportationmodewhil eCFRisonlyusedforwaterwaytransp

8、ort.b.UnderCPTseller sriskwill betransferredtothebuyerwhenthegoodsarehandedovertothefirstcarr iernominatedbyseller.UnderCFRsellersriskwillbetransferredwhenthegoodspassovertheship srail.3Whoisresponsibleforcarryingoutcustomsformalitiesforexportsund eranFOBcontractSeller.AccordingtoIncoterms2000,excep

9、tEXWandDDPthesetwoterms,a lltheothereleventermsrequirethesellertohandletheexportcustomsf ormalities,whilebuyertheimportcustomsformalities.4IfaChinesetradersignsaFOBHamburgcontract,isheexportingorimpor ting 答：Importing.FOBshouldbeusedwitha “namedportofshipment ”,ifHambur gistheportofshipment,fromtheC

10、hinesetradersperspective,heisimporting.VCaseStudies1.（ 变 形 ）AnFOBcontractstipulated,TheshipmentwillbeeffectedinMarch2008.Ifthevesselfailstoarriveattheportofshipmentontime,theselleragreestosetasidethegood sforadditional27days,andthebuyerwillbearallcostsofdelay.itturnedoutthatun derthesellersrepeatedr

11、equests,thevesselnamedbythebuyerfinallyarrivedatthe portofshipmentonMay1.Asaresult,thesellerrefusedtomaketheshipment.(1) Wasthesellerentitledtocompensationforthewarehouserent,insuranceandinte restduetothedelay(2) IfthesellerhadsoldthegoodstoathirdpartyonApril25,shouldthebuyerpayfort hedelay(3) Ifthe

12、sellerhadsoldthegoodstoathirdpartyonMay1withabetterprice,washeent itledtoanycompensation析：a案例中提到“ shipmentwillbeeffectedinMarch2008” ,这种确定装运时间的方式允许在整个 3 月份期间的任何时间进行装运。也即是说，装运的最后期限为 08 年 3 月31日。b文中提到的“ additional27days ” ,根据合同卖方同意在买方船期延误的情 况下为其将货物保留到 4 月 27 日。(1) 答案： Yes。答题切入点：aFOB术语关于双方费用划分的规定；b合同本身

13、的条款规定。( 2)答案： No。答题切入点：合同本身的条款规定。(3)这题与第一题相比，不同的一点在于“ withabetterprice ”。解答时应对这一点 进行分析：在卖方卖出货物获得更高利润的情况下，他是否还应获得相关赔偿？ 答案： Yes。答题切入点：合同本身的条款规定。4. (日期变形)AShanghaicompanysignedaCIFcontracttosellChristmasgoodstoaBritishcompany.The$1 millioncontractstipulated,Thesellerguaranteesthatthegoodsarriveatthepor

14、tofde stinationbyDecember1,2008.Ifthecarriageislate,thebuyercancancelthepurchase,an dgettherefundforthepayment.Sotheshipmentwasmade.Unfortunately,duetomechanica lproblems,thevesselarrivedatthedestinationafewhourslate.Thebuyerrefusedtoacce ptthegoods.Asaresult,thegoodshadtobesoldonthespot,andtheselle

15、rlost$700,000.(1) WasthearrivaldateclauseconsistentwithCIFtermunderIncoterms2000(2) Whattradetermisproperfortheobligationconcerningarrivaltime析：卖方受损的原因是货物达到目的港的时间晚于合同规定的时间，因此买 方拒收货物。从表面上看，似乎问题就是出在卖方违约上，但如果仔细分析就会发现， 该 合 同 本身的内容就存在自相矛盾的问题。合同用的是 CIF 术语，卖方在货过船舷时风险就 转移。卖方既不承担运输途中的风险，也不保证货物是否能抵达目的港。 CIF 合

16、同本 质上是一个“ shipmentcontract ”。但加上一条保证到岸时间的条款后，合同的性质 发生了变化：它变成了一个“ arrivalcontract ”。也就是说，在货物按时抵达目的港之前的一切风险都由卖方承担，否则卖方就是违约。（1）答案： No.答题切入点： aCIF 术语对双方风险及义务的划分，点出“ shipmentcontract ”这一概 念；b解释“ arrivaldate ” clause对合同性质的改变。（2）答案： DES。 答题切入点：对比两个术语在义务、费用划分上的相似程度。ChapterthreeIIIExplainthefollowingterms1 i

17、nquiry答：Aninquiryistheactofapotentialclientaskingforinformationfromthe counterparttohisintentioninbuyingorsellingacertaincommodity.2offerAnofferisasufficientlydefiniteproposaladdressedtooneormorespec ificpersonsforconcludingacontract ， necessarilyindicatingtheintentionoftheofferortobeboundincaseof a

18、cceptance.IVShortquestions1 Whatarethefourcomponentsofthestandardformofaprice ？ 答： Acodeofcurrency ， anumber， aunitandatradeterm.2Whatarethedifferencesandsimilaritiesbetweencommissionanddiscount ？答：SimilaritiesBothcommissionanddiscountareusedasincentivetopromotetransactio ns.Differences ： a.Commissi

19、onpaymentisanadd-upontopoftheoriginalprice ， whilediscountareduction ； b.Commissionmainlyappliestotransactionswhichinvolvemiddleperso noragent.Discountcanbeusedwithoutparticularprerequisites.VCaseStudies1. ACCompanyofferedtosellgoodsatUSD100percaseCIFNewYork.Theimporterrequeste darevisedquoteforCFRC

20、5%.Thepremiumrateforinsurancewas1.05%andmark-upforins urancewas10%.Togetthesameexportrevenue,whatwouldbeACsnewofferA: CFR=CIFx(1-UxR)=USD100x(1-110%x1.05%)=USD98.845 CRFC5=CFR/(1-C%)=USD98.845/(1-5%)=USD104.047ACsnewofferwouldbe “USD104.047percaseCFRC5%New Yo”rk. 2ThepricequotedbyanexporterwasUSD450

21、percaseFOBShanghai.Theimporterrequested arevisedquoteforCIFAuckland.IfthefreightwasUSD50percase,110%ofthevaluewastobe insured,andthepremiumrateforinsurancewas0.8%,whatwouldbethenewpriceA: CFR=FOB+F=450+50=USD500 CIF=CFR/(1-UxR)=500/(1-110%x0.8%)=500/0.9912=USD504.44Thenewofferwouldbe “ USD504.44perc

22、aseCIFAuckland” .ChapterfourIII Calculation CompanyChasacontracttoexport10metrictonsofSeafood ，tobepackedincartonseachof40lb.(11b = 0.45358kg),witha5%moreorlessallowedbothinquantityandinamount.1HowmanycartonsofSeafoodcanCompanyCdeliveratmost ？ 2HowmanycartonsofSeafoodshouldCompanyCdeliveratleast ？ 解

23、：1lb = 0.45358kgso40lb = 18.144kgMaximum 10X 1000kgx( 1 + 5% / 18.144=578.7 (Attention : 0.7shouldbedeletedhere )=578cart onsMinimum：10X1000kgX( 15%18.144=523.6 (Attention : 0.6shouldbeaddedhere )=524cart onsAnswer：l) Atmost, CompanyCcandeliver578cartonsofSeafood.2) Atleast , CompanyCshoulddeliver 5

24、 2 4 cartons.IVExplainthefollowingterms1qualitylatitudeQualitylatitudemeansthepermissiblerangewithinwhichthequalityof thegoodsdeliveredbythesellermaybeflexiblycontrolled. 2qualitytolerance答： Qualitytolerancereferstothequalitydeviationrecognized( e.g.bysomeindustry )，whichallowsthequalityofthegoodsde

25、liveredtohavecertaindifferenc ewithinarange.3 moreorlessclause答：“ Moreorlessclause ”referstothestipulationconstitutingpartofthequantityclauseinthecontractthatallowsthesellertodeliverthegoodswithacertainpercen tageofmoreorlessinquantityaccordingly.Theuseof“ moreorlessclause ” isforthesakeofefficient.

26、4F.A.Q.答： F.A.Q.istheabbreviationof “ fairaveragequality ” F.A.Q.isakindofstandardusedtoindicatethatthequalityoftheproduc tofferedisaboutequaltotheaveragequalitylevelofthesamecropwithi nacertainperiodoftime(e.g.ayear. ).VI.CaseStudies 1ABeijingcompanysignedacontracttoimportwoolfromAustralia.Thequant

27、itywasspecif iedas “20 M/T ”.Whenthewoolwasdelivered,ithadaregainof33%.(1) Whatisarega in(2) Whydidthebuyergetabaddeal(3) lfthesta ndardregai nis10%,a ndactualregai nis33%,whatistheco nditio nedweight析：本题的解题要点：a.文中提到合同约定的数量是“ 20MT,应理解为净重。因为计算 重量的方法有毛重，净重，公量等，而根据联合国国际货物销售合同公约第五十六条， 如果价格是按货物的重量规定的，如有疑

28、问，应按净重确定。b.合同商品的羊毛，具有较强的吸湿性，其所含的水分受客观环境的影响较大，故其重量很不稳定。为了准 确计算这类商品的重量，国际贸易中买卖双方通常会约定标准(公定)回潮率，采用 按公量计算的办法。(1) 答案：回潮是指货物(纤维材料)在环境温度下吸湿含水的现象。回潮率则是指 货物(纤维材料)含水重量占货物(纤维材料)干重的百分比答题的切入点：回潮(率)的概念(2) 答案：买方这笔交易不划算。因为合同中没有明确规定计算重量的方法，只能按净重计算。因此当卖方实际交货的羊毛，因具有较强的吸湿性而其所含的水分高达 33%是，买方也别无他法，只得按净重(连带33%勺水分)计算付款。T Co

29、nditionedWeight=DriedNetWeightx(1+StandardRegain)1+Sta ndardRegai nRe=NetWeightx1+ActualRegai n DriedNetWeight=NetWeight/(1+ActualRega in)=20/(1+33%)=15.04 M/TMoisturecontent=ActualWeight- DriedNetWeight=20 - 15.04=4.96 M/Tor v Regain=(moisturecontent/ovendriedweight)x100%=(moisturecontent/actualwei

30、ght- moisturecontent)x100% Moisturec on te nt=(regai nxactualweight)/(1+regai n)=(33%x20)/(1+33%)=4.96 M/TDriednetweight=actualweight- moisturecontent=20 - 4.96=15.04 M/T答题的切入点：合同约定计算重量的方法不明确(3) 答案：如按公量计算，这批货只有16.54公吨。计算：ConditionedWeight=NetWeightx 1+StandardRegainReg1+AcuBdReeRiegai n=20x(1+10%)/(

31、1+33%)=16.54 M/T答题的切入点：公量的计算ChapterfiveIII . Calculation1 (地点等变)Thepricequotedbyanexporterwas“ USD5 8percaseFOBLiverpool ”.TheimporterrequestedarevisedCFRLiverpoolprice.Ifthesize ofeachcasewas 5 0 cmX4 0 cmX3 0 cm, grossweightpercasewas 4 0 kg, freightbasiswasW /MandthequotationforLondonisUSD 10 0 p

32、ertonofcarriage, plus 20% bunkeradjustmentfactor( BAF and 10% currencyadjustmentfactor(CAF ,whatwouldbetheCFRprice ？解：W=4 0 kg =0 . 0 4 m tM=5 0 cmX4 0 cmX3 0 cm=0 . 5X0 . 4X0 . 3 = 0 . 06 cm3MW MwillbeusedasfreightbasisforfreightcalculationFreightpercase = MX basicfreightrate X(1 BAFrateCAFrate)=0

33、. 06X100X(1 + 20 %+10%)=USD7 . 8CFF= FOB Freight =38 + 7 . 8= USDi5 . 8 Answer： TheCFRpricewouldbeUSD45 . 8 percaseCFRLiverpool.2 Oneconsignmentof 1 0 cartonsofleathershoes ，measurementofeachcartonis 50 x5 0 x50 cm，grossweightofeachis15KG.TheairfreightratequotedfortheflightrequiredisUSD1 . 3KG.Howmu

34、chairfreightshouldbepaidtothecarrier ？ 解： W=15 kgM=(50X50X50)/ 6000 cm3=20 . 83 cm3M WFreight = USD1 . 3 /kgX 2 0 . 8 3 X 1 0 cartons = USD2 4 0 . 7 9 Answer： TheairfreightisUSD 270 . 66 .IVExplainthefollowingterms1demurrageDemurrageistheamountofmoneypaidasapenaltyatanagreedratebytheCh arterertocomp

35、ensatetheship-ownerforhislossesincasethecharterer failstohaveloadingandunloadingcompletedwithinthelaytime.Inasal escontract ， demurrageispaidtothecharterer ( buyerorseller ) bytheotherparty ( sellerorbuyer)incasetheloadingorunloadingcompletesbeyondthestipulatedlaytime 2FCL答： FCL， ashortforFullContai

36、nerLoad isonetypeofthetwocontainertransportationservices.Ifthegoodsare ofacontainerload ， FCLserviceshallbeadopted.UnderFCLservice ， thefreightiscalculatedbasedoncontainercapacityandtheoriginandd estinationofthegoods ， notonthequantityofthegoodsinvolvedasinthecaseofLCL ， theothertypeofthecontainertr

37、ansportationservices.VShortquestions1Underwhatcircumstancesdoestimeofshipmentequaltothetimeofdelivery ？ 答：Timeofshipmentreferstothetimelimitforloadingthegoodsonboardthe vesselattheportofshipmentwhiletimeofdeliveryreferstothetimelim itduringwhichthesellershalldeliverthegoodstothebuyerattheagree dplac

38、e.Forallshipmentcontracts ， timeofshipmentequalstotimeofdeliveryandtheycanbeusedinterchang eablyinthecontract.AccordingtoIncoterms2000 ， contractsconcludedonthebasisoftermslikeFOB，CFR，CIF ，FCA，CPT，CIPareshipmentcontracts.Undertheshipmentcontract ， thesellerfulfillshisobligationofdeliverywhenthegoods

39、areshipped onboardthevesselordeliveredtothecarrierandtheselleronlybearsal lriskspriortoshipment.2 Whatarethefunctionsofabilloflading?答： Abillofladinghasthreemajorfunctions： First ，itisacargoreceipt.Second ， itisevidenceofacontractofcarriage.Finally ， itisadocumentoftitletothegoods.VI.CaseStudies1.AB

40、Cco.signedacontracttoexport200M/Tofbeans.Theletterofcreditstipulated, “ Partialshipmentnotallowed”.Whentheshipmentwasbeingmade,theexporterloaded100M/TeachonboardthesamevesselforthesamevoyageattheportofShanghaiandtheport ofDalian.Theshipmentdocumentwasclearlymarkedwiththeportsofshipmentandthedat esof

41、shipment.DidtheexporterviolatethetermsoftheL/C析：本题的解题要点：UCP60C第三一条：b.表明使用同一运输工具并经由同次航程运输 的数套运输单据在同一次提交时，只要显示相同目的地，将不视为部分发运，即使运 输单据上表明的发运日期不同或装货港、接管地或发运地点不同。案例虽然没有说明 货物是否在同一目的港卸货，但如果没有强调说明，一般认为是同一个目的地。答案：No,卖方没有违反信用证“不允许装船”的规定。 答题切入点：对转船的定义和相关规定的理解。ChaptersixIIIExplainthefollowingterms1 in surable in

42、 terest答： Insurableinterestistheinterestininsurancesubjectmatter( cargoorpropertyacceptedforinsurance ) heldbytheinsurantandrecognizedbylaws ， indicatingthattheinsurantwillsuffersomefinanciallossesifanymar itimerisksmaterialize.2indemnityprincipleTheindemnityprinciplemeansthatintheeventoflossofordam

43、agetothes ubjectmatterresultingfromaninsuredperil ， theinsurershallcompensatetheclaimantexactlywhatthelatterhaslos ti ntheoccurre nceoftheperil畅 In practice,thisisalmostalwayscompensatedbypayinganamountofmoneyequaltothe valueofthegoodslostordamaged.3proximatecauseprinciple答： Theproximatecausereferst

44、othemajorand oreffectivereasonthathascausedtheaccidentandtheproximatecausep rincipleisemployedinthejudgmentofcausationbetweenaccidentsandl osses.IVShortquestions 2Whatarethedifferencesbetweengeneralaverageandparticularaverag e？答：Althoughbothgeneralaverageandparticularaveragebelongtothecateg oryofpar

45、tialloss ， thereisstillsomedifferencesbetweenthem ： Causes：Particularaverageisakindofcargolossusuallycauseddirectlybyseap erils ， whilegeneralaverageiscausedbyintentionalmeasurestakentosavethe commoninterest.Indemnification Particularaverageisoftenbornebythepartywhosecargoisdamaged whilegeneralavera

46、geshouldbeproportionallycontributedamongallpa rtiesbenefitedfromtheintentionalmeasures.3Whataretheconditionsforgeneralaverage ？Apartiallosscanbetreatedasgeneralaverageifitisformeduponthefol lowingconditions ：Thedangerthatthreatsthecommonsafetyofcargoand orvesselshallbemateriallyexistentandisnotfores

47、een.Themeasurestakenbythemastershallbeaimedtoremovethecommondanger ofbothvesselandcargoandshallbeundertakendeliberatelyandreasona blyforcommonsafety.Thesacrificeshallbespecializedandnotcausedbyperilsdirectlyandt heexpenseincurredshallbeadditionalexpensewhichisnotwithintheop erationbudget.Theactionso

48、ftheship smastershallbesuccessfulinsavingthevoyageVCalculation1 AChinesecompanyofferedtoaBritishcounterpartatUSD5 0 0 percaseFOBShanghai.TheBritishimporteraskedtheexportertoofferaCIFprice.Supposethefreight isUSD50 percaseandpremiumrateis 0 . 5， whatwouldthenewofferbe ？ 解： Calculation ：CIF= FO聊 F/( 1

49、-110%X R)= 500+ 50/( 1 100%X0.5% )USD553 Answer： ThenewofferisUSD 5 5 3 percaseCIFShanghai.VICasestudies1 XCompanysignedaCIFcontracttoexportcandies.Thecargowasinsuredfor“allrisks ”. Duetothelongvoyage ，candiesabsorbedsweatinginthe ship shold ， andthussoftenedanddegraded.Wastheinsurancecompanyliablef

50、orthedamage ？Whyorwhynot？析：答案：Nq 案例中提到“ duetothelongvoyage , candiesabsorbedsweatingintheshipsholdandthussoftenedanddegraded ”，这说明candies 变软的原因在于长时间海上运输，吸收了船舱的热气所致。保险公司不应给与赔 偿原因有三： a. 在货物运输保险中没有“长时间运输”这一风险； b.candy 变软是由于其 本身的货物特性决定的，糖果即使在常温下摆放一段时间都会变软，因此可认为是糖果的 内在瑕疵(in here ntvice )所导致的；c.虽然一般附加险中包含

51、了 “ heat in ga ndsweat ing 这一险种， 但此险种是指由于某种意外的原因 (如船上的制冷设备坏了) 导致船舱内温度、 湿度突然变化，造成货物品质变化的情况，本案例不属于此情况。答题的切入点：a.货物in here ntvice 属于保险公司的除外责任；b. heati ngand sweatingrisk ”的适用范围 3Onavoyagethecargoshiphadanaccidentalfire.Tosavetheship ， thecaptain orderedtohavewaterpouredintothecompartment.Thefirewasputou

52、t.(1) ForpartyX , hergoodsburntamountedto 10% ofUSD0.5millioncargo ;(2) ForpartyY , hisgoodsdamagedduetowaterpouredaccountedfor 20% ofUSDl millioncargo ；(3) Forthecarrier , enginedamagesduetothefireequaled10 %ofUSD50millionship ；(4) ExtrawagesfortheseamentotaledUSD50000.Basedontheinformationabove ，

53、indicate1) WhichisPA？2) WhichisGA？3) WhatistheGAcontributionforeachparty ？ 解：本题的关键在于对共同海损和单独海损的区别和共同海损分摊的计算。单独海损是承 保风险所直接导致的船货损失。共同海损不是承保风险所直接导致的损失，而是指载货的 船舶在海上遇到灾害或者意外事故，威胁到船货各方的共同安全，为解除这种危险，维护 船货安全，由船方有意识地、合理地采取措施，所作出的某些特殊牺牲或支出的某 些额外的费用。1) 答案：PartyX和carrier的损失。2) 答案：PartyY的损失和海员的拯救费用。答题切入点：共同海损和单独

54、海损的区别，及满足共同海损的条件。3) GATotalloss =20%xi+ 0.05 = USD0.25mGATotalBe nefit = 0.5 X9 0%+5 0X9 0%+1=USD46.45mGAcontributionrate = GAtotalloss /GATotalBenefit xi00%=(0.25 /46.45 )X 1 0 0 %= 0.0054GAContributionbyX = 0 . 5X90%x 0.0054 = 0.00243m USD2430GAContributionbyY = 1 X 0.0054 = 0.0054m USD5400GAContr

55、ibutionbyCarrier =5 0X9 0%X 0.0054 = 0.243mUSD243000 答题切入点：共同海损计算的步骤。ChaptersevenD/P(documentsagainstpayment)InD/Pterms,thecollectingbankreleas ethedocumentstotheimporteronlyuponfullandimmediatecashpayment.D/A(documentsagainstacceptance)Ifaperiodofcredittotheimporterh asbeenagreedupon,thenausancebil

56、lofexchangewillbeusedandinstruc tionswillrequirethedocumentstobereleasesagainstacceptancebythe importer.Inthiscase,theimportersignshisacceptanceacrosstheface ofthedraft,whichisnowdueforpaymentonafuturedate,andobtainsthed ocumentsoflittletothecargo.IIIShortquestions4 An exporter , WuCo receiveda nL /

57、CissuedbyBankBandconfirmedbyBankK.AfterWushippedthegoods ， BankBdeclaredbankruptcy.WillWuhavesleeplessnights ？ 答： No， WuCo.doesnotneedtoworryaboutthepayment.WhentheL / Cisconfirmed ， theconfirmingbankholdsthesamedefiniteundertakingastheissuingba nktopayortopayatmaturityincaseofacceptance.8Useanexamp

58、letoexplainwhyaback-to-backcreditisneeded.答：Abacktobackcreditisnormallyusedbymiddlepersonfortheprotectiono fhisinterest.Forexample ， agentAreceivedadocumentarycreditfromtheendbuyerB ， Acanusethiscreditasabackuptoapplyfortheopeningofanewcreditinfa voroftheendsupplierC.BydoingsoAcanbesurethatneitherBn

59、orCwouldk noweachother ，therefore wellprotectingA sbusines sconfidentiality.IVCaseStudies1 On September】，XCompa nysig nedac on tracttoexportgoodstotheU.S. On September30,CityBanksentanirrevocableLCwithanamountofUSD30,000.TheLCstipulatedshipmentduringOctober ，andBankofTokyotobethereimbursingbank.OnOc

60、tober2, BankofChinaadvisedXoftheL /C.Buttendayslater ，Xlearntthattheimporterwasnearbankruptcy.HowshouldXdealwiththesituation？析：a.案例中X公司收到的是一份不可撤销的信用证(anirrevocableL /C),说明X公司在 满足信用证所列条件的情况下，可以直接从开证行或开证行指定银行获得货款，而不需考 虑进口商的状况。b.在这种情况下，X公司在做决策时，需要考虑的一是自身完成信用证 所列条件的能力，二是与进口商的合作问题。答题切入点：a.信用证支付情况下各方的关系；b.X公司可选择的做法及注意事项。