BÀI TẬP HỐI PHIẾU

Bai 1 : Contract No. 9967HK/YAGI April 20,2017

Invoice No 12345 dated June 18th, 2017
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 20,2017
Payment: (D/A) after 60 days shipment date
Based on the above information, compose a B/E :
- The seller has completed the delivery obligation under agreement, the B/L date: June 18, 2017.
- The seller was opened a transaction account at Bank for foreign and trade of VIET NAM HO CHI
MINH City branch
BILL OF EXCHANGE
NO:(là số tự cho)
FOR: US $ 84.000,00 HO CHI MINH City, June 19th, 2017
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, 2017

To: YAGICO,LTD Drawer

228 KYUTAGO-MACHICHOU-KU OSAKA HUU NGHI GARMENT
EXPORT-IMPORT Co
 Bài 2: (From 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, 2016
TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD
892,000.00
DD28 01 2016
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, 2016
THIS CREDIT VALID MAY 30th 2016 IN VIETNAM.
Based on the above information, compose a B/E :
- Shipment date: 25 March, 2016
- Invoice No AQ1345 dated 25 March, 2016

BILL OF EXCHANGE
NO:(là số tự cho)
FOR: USD 892.000,00 Singapore, March 26th, 2016
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, 2016
To: BANK FOR FOREIGN AND Drawer
TRADE OF VIETNAM SALPHANT LTD
HO CHI MINH CITY BRANCH 1245 PIEDAD ST. SINGAPORE
 (Hoặc)
BILL OF EXCHANGE
NO:(là số tự cho)
FOR: USD 892.000,00 Singapore,Date 25 March 2016
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 2016
Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM
HCM CITY BRANCH
Irrevocable LC No 024070296ILC 1236 dated 28 Jan 2016
To: BANK FOR FOREIGN AND…. Drawer SALPHANT LTD…..

Bai 3 : Based on the above information, compose a B/E :

From L/C No 024070204ILC 0639 dated 17/02/2016:
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
 - The seller has completed the delivery obligation under L/C, shipment date: 7 March 2016
invoive NO 124/04T dated 7 March 2016

- The seller was opened a transaction account at BANK DAGA NEGARA JAKARTA

No 124 BILL OF EXCHANGE

For USD 124,000 Jakarta, Date 07 Mar 2016
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 2016
Drawn under BANK FOR FOREIGN AND TRADE OF VIETNAM HCM CITY BRANCH
irrevocable L/C No 024070204ILC 0639 dated 17 Feb 2016
To : BANK FOR FOREIGN AND TRADE Drawer
OF VIETNAM HCM CITY BRANCH PT THE FIRST NATIONAL
GLASSWARE LTD