信用证修改练习题
（完整版）审核信用证题目及答案
幼儿园是孩子接触学校启蒙教育的最早阶段，教育内容的趣味性非常重要，既要有趣又要能够传达一些道理，培养孩子的各项基础能力。
幼儿园阶段最常用的资料是幼儿园教案，一般包括活动目标、活动准备过程、提问互动环节、活动反思等内容，帮助幼儿园教师梳理安排好每次的课堂环节。
好的教案设计能让孩子们积极参与，掌握知识技能。
为大家整理了幼儿园一些优质的教案案例，方便大家使用学习。
《大班音乐优质课教案《十个印第安小儿童》》这是优秀的大班音乐教案文章，希望可以对您的学习工作中带来帮助！设计意图：音乐活动是我园的特色之一，它带给幼儿的感觉是自由、轻松而愉悦。
本次活动是将双语渗透于音乐活动的一种新的尝试，教师希望通过此次活动能让幼儿学习双语的积极性得以最大限度地发挥。
在一次很偶然的谈话中，我了解到，幼儿对童话故事《白雪公主》中的“小矮人”形象非常喜爱，而且平时也总是饶有兴趣地哼唱《十个小矮人》这首歌。
于是，我便抓住幼儿这一兴趣，设计了这个活动，从幼儿的主体出发，让幼儿能主动、积极地参与双语活动，活动中教师能与幼儿上下互动，能让幼儿自信地发音并能自如地心情愉快的学习乐曲。
活动目标：1、初步学习歌曲《Ten Little Indian Children》，能大声地用英语来演唱。
2、复习双语单词one——ten，会与数字1——10相对应。
3、积极的参与活动，大胆的说出自己的想法。
4、培养幼儿乐观开朗的性格。
教学重难点：1、认识单词one—ten，会与数字1—10相对应。
2、学习新的乐曲《Ten Little Indian Children》，初步掌握歌词与旋律。
活动准备：1、印有英语单词one——ten的车票两套。
2、情景布置图及汽车座位上粘上数字1——10两排。
3、画有印第安小朋友的图片若干。
4、一套含有中英文的短句，如：一个小孩 one little 。
5、幼儿人手一个小背包，包内放有英语句子纸条两份。
6、幼儿水笔人手一份，教师事先在十个小指上画有简单的脸谱。
信用证修改练习题
信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(China National Textiles Import & Export Corporation, NO.222 Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(General Trading Company, NO.123 Fucheng Road, Singapore) 商品名称：鸽牌印花细布("Dove" Brand Printed Shirting)规格：30×36 72×69 35/6" ×42 Y ARD数量：67,200码单价：HKD3.00/YARD CIF SINGAPORE，含佣金3％总值：HKD201,600.00装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。
付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。
保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。
签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABC BANKDate: 1 November, 2005 To: Bank of China BeijingWe hereby open our Irrevocable Letter of Credit No.L-1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of: 67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract No.PS-1234 dated October 11,2005.From China port to Singapore.Drafts to be drawn at 30 days after sight on our bank and accompanied by the following documents marked "X"....(X)Signed Commercial Invoice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID.(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s). Partial shipments are permitted.Transshipment is prohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corp.)买方：温哥华加拿大食品公司(Canada Food Corp., Vancouver)商品名称：长城牌草莓酱(Gread wall brand strawberry jam)规格：340克听装。
信用证修改练习题
信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(China National Textiles Import & Export Corporation, Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(General Trading Company, Fucheng Road, Singapore)商品名称：鸽牌印花细布("Dove" Brand Printed Shirting)规格：30×36 72×69 35/6" ×42 YARD数量：67,200码单价：YARD CIF SINGAPORE，含佣金3％总值：HKD201,装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。
付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。
保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。
签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABC BANKDate: 1 November, 2005To: Bank of China BeijingWe hereby open our Irrevocable Letter of Credit -1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of:67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract dated October 11,2005. From China port to Singapore.Drafts to be drawn at 30 days after sight on our bank and accompanied by the following documents marked "X"....(X)Signed Commercial Invoice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C FREIGHT PAID.(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s).Partial shipments are permitted.Transshipment is prohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司 (China National Cereals, Oils &Foodstuffs Corp.)买方：温哥华加拿大食品公司 (Canada Food Corp., Vancouver)商品名称：长城牌草莓酱 (Gread wall brand strawberry jam)规格：340克听装。
信用证改错练习及答案
实训1：信用证练习1 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。
FROM BANGKOK BANK LTD., KUALALUMPURDOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004ADVISING BANK: BANK OF CHINA, JIANGSU BRANCHAPPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPURBENEFICIARY: CHINA NAT’L(应为INTERNATIONAL) TEXTILES I/E CORP., BEIJING为JIANGSU）BRANCHAMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)（应为HONGKONG DOLLARS NINE HUNDRED THOUSAND ONLY）EXPIRY DATE: JUN （应为JULY 或AUG）15, 2004 IN CHINA FOR NEGOTIATIONDEAR SIRS:WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY（应为OURSELVES）BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS:-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED(不能接受) BY APPLICANT.-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED ‘FREIGHT COLLECT’ (应为PREPAID) AND NOTIFY BENEFICIARY. (不能接受)-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%(应为10%) WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS (应为WPA)AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.- PACKING LIST IN QUADRUPLICATE.- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING(不能接受).- SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. (不能接受)COVERING:ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON(应为100%COTTON)GREY LAWN. AS PER BUYER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE(应为JUNE/JULY).ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP 400》(应为UCP500)BANGKOK BANK LTD., KUALALUMPUR (SIGNED)练习2 审核下列信用证。
第2章信用证的开立、审核与修改练习(学生)..
)前清算结束，主管
D、1月31日
单证制作
14、出口商审核信用证时，如有不符点，需要求进口商改证，进口商向开证
银行递交改证申请书，开证行将改证后的信用证修改书委托( 出口商。 A、议付行 B、付款行 C、通知行 D、进口商 )转交
15、出口企业向当地外汇管理局申领出口收汇核销单，一份出口报关单只能
申领(
信用证的开立、 审核与修改 练习
单证制作
一、单项选择题
1、国际货物买卖使用托收，委托并通过银行收取货款，使用的汇票是 ( )。 A、商业汇票，属于商业信用 C、商业汇票，属于银行信用 借单提货，事后收不回货款( A、卖方自行负担货款损失 C、由卖方与代收行协商共同负担损失 3、信用证体现了( )。 )。 B、代收行应负责向卖方偿付 D、由托收行负责 B、银行汇票，属于银行信用 D、银行汇票，属于商业信用 2、买卖双方以D/P·TR条件成交签约，货到达目的港后，买方凭T/R向代收行
A、出口货物销售明细账 C、收汇水单 12、出口收汇核销制度的特点有（
A、对出口企业贸易外汇收入情况进行监督检查的一种制度
B、以出口收汇核销单为中心
C、实施先收汇后核销的方法 D、以提高收汇率，防止外汇流失而实施的一种制度
13、买方应按合同规定的开证时间填写开证申请书办理开证手续，开证行对
此审核无误后，收取（ A、订单 B、保证金 ），按开证申请书的要求开出信用证。 C、开证手续费 D、合同书
D、11 000米 )。
2、下列就信用证与贸易合同的相互关系表述，正确的是( A、信用证的开立以买卖合同为依据 B、信用证业务受买卖合同的约束 C、合同是审核信用证的依据 D、银行按信用证规定处理信用证业务
3、国际贸易的货款结算，可以采用多种支付方式，其中建立在商业信用基 础上的有( A、汇付 )。 B、托收 C、信用证 D、备用信用证
国内信用证试题及答案
国内信用证试题及答案第一篇：国内信用证试题及答案国内信用证试题一、单选题：1、国内信用证编核押方式采用总行统一规定。
国内信用证的(A)由CCBS系统自动加编密押。
A．开立、修改、内部调整B.开立、修改、议付、付款 C.开立、修改、垫款、议付D.开立、修改、议付、注销2、经办行办理信用证业务时，应按照（A）的原则审核信用证单据。
A.单证相符、单单相符、表面相符B.单证相符、单单相符、帐实相符 C.单证相符、单单相符D, 单单相符、帐实相符3、国内信用证的一般修改及通知收费标准每次为（B）A.100元、100元B.100元、50元C.50元、50元D．按金额的0.15%每次收取4、信用证条款中的四个期限控制公式为（A）A．有效期≥付款期≥交单期≥最迟装运期.B.付款期≥交单期≥最迟装运期≥有效期.C.交单期≥最迟装运期≥有效期≥付款期.D.最迟装运期≥有效期≥付款期≥交单期.5.通知行应在收到信用证或信用证修改书的次日起()知受益人(B)A．一个营业日内B.三个营业日内C.五个营业日内.D.七个营业日内6.议付行应在收到受益人提供单证的次日起（）内，通知受益人（C）A．一个营业日内 B.三个营业日内 C.五个营业日内.D.七个营业日内7.开证行收到委托收款行寄交信用证相关资料，审查不符时，应于次日起（Ｃ）内向委托收款行发出不符点通知。
（）A．一个营业日内 B.三个营业日内 C.五个营业日内.D.七个营业日内８、国内信用证的注销业务办理在：（A）Ａ.开证行B.通知行C.委托收款行 D.议付行9、国内信用证如果已经议付或办理委托收款，则不能进行信用证修改操作,除了哪些人同意的除外。
（B）A、开证人；B、受益人；C、买方10、委托收款行对超过合理天数未能收到的信用证款项，以及短付的款项，应及时向开证行（Ａ）。
Ａ、办理催收Ｂ、发出查询Ｃ、联系开证申请人付款赎单11、国内信用证编号长度为几位（C）A、8位；B、10位；C、16位；D、20位12、延期付款信用证和议付信用证的付款期限为货物装运日后或货物收据、货物发运单据签发日后（不含装运日和签发日）定期付款，最长不得超过(D)个月。
信用证修改练习
根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation 上海粮油进出口公司Buyer: ABC Company Limited 36-36 Kannon Street London U.K.Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max): 0.25%Moisture (Max): 15%Quantity: 30 000 metric tons with 10% more or less at the seller’s optionPacking: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed（包括理舱费在内的装运港船上交货）Shanghai gross for netAmount: USD12 000 000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd.Bank of China Shanghai BranchBeneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oilImp. & Exp. Corp.Shanghai ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favour this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked “Freight Prepaid” and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500.SIGNATURES信用证主要有以下不符点1.信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“Not exceeding USD13 200 000”。
信用证审核修改练习题
一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.:055756Date:21st.July2005Seller:Shanghai Cereals and Oil Imp.&Exp.Corporation Buyer:ABC Company Limited36-36Kannon Street London U.K. Commodities and Specification:Chinese White Rice Long-shaped Broken Grains(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:30000metric tons with10%more or less at the seller’s optionPacking:Packed in gunny bags of50kg eachUnit Price:USD400per M/T FOB stowed Shanghai gross for net Amount:USD12000000(SAY TWELVE MILLION ONLY)Shipment:during Oct./Nov.2005from Shanghai to London with partial shipment and transshipment is allowedInsurance:To be covered by the buyerPayment:By Irrevocable L/C payable at sight for negotiation in China within15days after the shipmentMidland Bank Ltd.,LondonAug.18th,2005Advising Bank:Applicant:ABC Company Ltd.Bank of China Shanghai BranchBeneficiary:Amount:Not exceeding USD12000000Shanghai cereals and oilImp.&Exp.Corp.Shanghai,ChinaDear Sirs,At the request of ABC Co.Ltd.,London,we hereby issue in your favor this revocable documentary credit No.219307which is available by negotiation of your draft at30days after sight for full invoice value drawn on us bearing the clause:“Drawn under documentary credit No. 219307of Midland Bank Ltd.,”accompanied by the following documents:1.Signed commercial invoice in3copies.2.Full set of2/3clean on board bills of lading made out to order and blank endorsed marked“Freight Prepaid”and notify applicant.3.Certificate of origin issued by AQSIQ.4.Insurance policy for full invoice value plus10%covering all risks and war risks as per ICC dated Jan.1st,1981.5.Inspection certificate issued by applicant.6.Beneficiary’s certificate fax to applicant within24hours after shipment stating contract number,credit number,vessel name and shipping date.Covering30000metric tons Chinese White Rice Long-shapedBroken Grains:5%Admixture:0.25%Moisture:15%At USD400.00per M/T FOB Shanghai,packed in plastic bags.Shipment from Chinese port to London during Oct./Nov.2005Transshipment is prohibited,partial shipment prohibited.This credit is valid for negotiation before Dec.15th,2005in London.Special Conditions:Documents must be presented for negotiation within5days after the date of issuance of the bills of lading,but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd.,London.It is subject to the Uniform Customs and Practice for Documentary Credit(1993Revision),International Chamber of Commerce Publication NO.500.信用证主要有以下不符点:1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。
信用证修改试题及答案
信用证修改试题及答案一、单项选择题（每题2分，共10分）1. 信用证修改的发起方通常是：A. 出口商B. 进口商C. 开证行D. 通知行答案：B2. 信用证修改必须得到以下哪个方面的同意才能生效？A. 开证行B. 受益人C. 通知行D. 进口商答案：B3. 信用证修改的费用通常由谁承担？A. 开证行B. 受益人C. 通知行D. 进口商答案：D4. 信用证修改通知的发送方式不包括以下哪一项？A. 电报B. 信函C. 电子邮件D. 口头通知答案：D5. 在信用证修改过程中，以下哪个文件是必须修改的？A. 信用证开立申请书B. 信用证通知书C. 信用证正本D. 信用证副本答案：C二、多项选择题（每题3分，共15分）1. 信用证修改可能涉及以下哪些内容的变更？A. 付款期限B. 交货期限C. 货物描述D. 信用证金额E. 议付行答案：ABCDE2. 信用证修改的流程包括以下哪些步骤？A. 提出修改请求B. 通知受益人C. 受益人同意D. 修改生效E. 修改通知答案：ABCDE3. 信用证修改可能由以下哪些原因引起？A. 合同条款变更B. 货物规格变更C. 运输方式变更D. 价格条款变更E. 交货地点变更答案：ABCDE4. 信用证修改的法律效力包括以下哪些方面？A. 合同条款的变更B. 信用证条款的变更C. 受益人权利的变更D. 开证行责任的变更E. 议付行责任的变更答案：BDE5. 信用证修改可能带来的风险包括：A. 修改延误B. 修改费用C. 受益人拒绝D. 信用证过期E. 信用证失效答案：ABCD三、判断题（每题2分，共10分）1. 信用证一旦开立，任何一方都可以随意修改。
（错误）2. 信用证修改必须得到开证行的同意。
（正确）3. 信用证修改通知必须以书面形式发送。
（正确）4. 信用证修改后，受益人必须重新提交符合修改后条款的单据。
（正确）5. 信用证修改后，原信用证的条款仍然有效。
（错误）四、简答题（每题5分，共20分）1. 简述信用证修改的一般流程。
信用证习题及答案解析
信用证习题及答案解析（一）选择题1．按照《UCP500》的规定，信用证未明确是否保兑，就是（）。
A、未保兑的信用证B、已保兑的信用证C、由通知银行来决定是否保兑D、由进口人来决定是否保兑答案：A解析：保兑，是指开证行以外的银行保证对信用证承担付款责任。
按照《UCP500》的规定，信用证未明确是否保兑，则为不保兑信用证，只有在不可撤销信用证上才能加保。
2．审核信用证的依据是（）。
A、《UCP500》和合同B、保险单C、商业发票D、提单答案：A解析：首先，作为审核信用证依据的《跟单信用证统一惯例》（Uniform Customs and Practice for Documentary Credits，简称UCP），是国际银行界、律师界、学术界自觉遵守的“法律”，是全世界公认的、到目前为止最为成功的一套非官方规定。
70多年来，160多个国家和地区的ICC和不断扩充的ICC委员会持续为UCP的完善而努力工作着。
而最新的版本则是UCP600版本，所以，UCP600版本也是作为最新审核信用证的依据，任何人想完美操作并且审核信用证，都必须熟读UCP600原则来作为审核信用证的依据，这样才能做到没有不符点，完美操作信用证。
再者，审核信用证也应以订立的合同为依据。
符合合同规定，并且保证信用证上的条款可以办到，否则，应申请对方改证。
注意：题目答案的《UCP500》并不是最新版本，最新版本是《UCP600》3．某公司出口乒乓球，信用证规定：“乒乓球10000打，单价每打2.38美元，总金额23800.00美元，禁止分批装运”。
根据《UCP500》规定，卖方交货的（）。
A、数量和总金额均可在5%的范围内增减B、数量和总金额均可在10%的范围内增减C、数量可以有5%的范围内增减，但总金额不得超过23800.00美元D、数量和金额均不得增减答案：D解析：根据《UCP600》，除非信用证规定，在所支付款项不超过信用证金额的条件下，货物数量准许有5%的增减幅度。
信用证题目及标准答案
信用证题目及标准答案信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（A）个工作日之内。
A．5 B．6 C．7 D．82.“单单一致”的纵审时，以（B）为中心。
A 保险单B 商业发票C．海运提单D．装箱单3.下列哪项不属于“正确”制单要求的“三相符”？（B）A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4.当L／C 规定INVOICE TO BE MADE IN THE NAME OF ABC…，应理解为（D）。
A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（C) A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006.在托收项下，单据的缮制通常以（C）为依据。
A．信用证B．发票C．合同D．提单7.一份信用证规定有效期为2008 年11 月15 日，装运期为2008 年10 月，未规定装运日后交单的特定期限，实际装运货物的日期是2008 年10 月10 日。
根据《UCP600》规定，受益人应在（B)前向银行交单。
A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8.信用证支付方式下，银行处理单据时不负责审核（C）。
A．单据与有关国际惯例是否相符 B．单据与信用证是否相符C．单据与国际贸易合同是否相符 D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（C）。
A．服务 B．货物C．单据 D．其他行为10.在信用证支付方式下，象征性交货意指卖方的交货义务是（C）。
审核信用证题目及答案
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDITFOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OF AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHI PMENT OF THE FOLLOWING MERCHANDISE: AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。
国际贸易单证实务习题册参考答案
3.collection order
4.remittance
5.remitting bank
6.notary public
7.confirmed irrevocable L/C
8.L/C at sight
ance L/C
10.transferable L/C
TEX. I/E Corp. Ltd.,
Our Ref MQ 83593245
As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500,000.00 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document.
Conditions stipulated below:
1.货物名称及规格
Commodity & Specifications
2.数量
Quantity
3.单价
Unit Price
4.总额
Total Value
MAXAM TOOTH PASTE ART.NW101
60000DOZENS
（10000CARTONS）
9.解：
（1）出口商品换汇成本
=7.57 CNY/USD
出口商品盈亏率=9.01%
10.解：
（1）关税完税价格180742 CNY
最新信用证修改练习
信用证修改练习根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation 上海粮油进出口公司Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max): 0.25%Moisture (Max): 15%Quantity: 30 000 metric tons with 10% more or less at the seller’s option Packing: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed（包括理舱费在内的装运港船上交货）Shanghai gross for netAmount: USD12 000 000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd.Bank of China Shanghai BranchBeneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oilImp. & Exp. Corp.Shanghai ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favour this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked “Freight Prepaid” and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500.SIGNATURES信用证主要有以下不符点1.信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“Not exceeding USD13 200 000”。
2022年外贸跟单员考试信用证模拟试题
2022年外贸跟单员考试信用证模拟试题[20分]三、根据以下审证结果写一封要求改证的信函：1.审证结果：(1.___信用证的性质不符合合同要求，应为不可撤销和加保兑的。
(2.___按合同规定，信用证6月15日到期，而不是6月5日。
(3.___议付地、到期地均在国外，应该为中国上海。
(4.___汇票的付款期不符，应为即期。
(5.___汇票的价格条款与合同不符，应改为CIFC3OSAKA。
(6.___提交的正本提单份数有误，应改为3/3,而不是2/3。
(7.___投保金额与合同不符，应为发票金额的110%,而非120%。
(8.___所采用的保险条款与合同不符，应为CIC，而非ICC。
(9.___交单时间太紧，建议把5天改为15天。
[25分]四、判断正误：1.A bill of exchange in defined as a conditional order in writing, addressed by one person to another.[1分]2.Drafts are used for foreign trade.[1分]3.A time bill is sometimes called a usance bill.[1分]4.The amount of money the insurer agrees to cover by insurance against the subject matter is the insured amount, which is normally 110% of CIF invoice ＆#118alue of the consignment.[1分]5.All risks cover all losses and damages to the goods caused by perils of the sea, fortuitous accidents and extraneous risks.[1分]6.The insurer covers insurance for the shipment with the insurance company before the shipment.[1分]7.Non-negotiable seaway bill is a document of title to goods.[1分]8.Shipment date means the time limit during which the seller shall effect shipment of goods to the buyer as per the agreed destination by the agreed transportation means.[1分]9.The shipping documents refer to the important documents signed between the shipping company and the exporter.[1分]10.Marine transportation is not included in through B/L.[1分]五、阐述题：1.什么是交单？交单有哪几种形式? 并简要描述.[10分]2.请简述付汇赎单环节中的主要程序，并指出发现单证不符时的处理办法。
审核信用证题目及答案
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
盛年不重来，一日难再晨。
及时宜自勉，岁月不待人。
SALES CONFIRMATIONSellers：Contract No.: HK012 TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATION Date：FEB.12,2014 188 JIANSHE ROAD TANGSHAN ,CHINA Signed at: TANGSHAN Buyers：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No. Description Quantity Unit Price AMOUNTART NO. P97811 ART NO. P97801 AIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCS HKD 1000000.00With 10 % more or less both in amount an quantity allowed at the seller’s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value covering up to only. Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。
改证练习(含答案)
Write a letter in English asking for amendments to the following letter of credit by checking it with the given contract termsCopenhagen BankDate: 4 January 2000 To: Bank of China, BeijingWe hereby open our Irrevocable Letter of Credit No.112235 in favor of China Trading Corporation for account of Copenhagen Import Company up to an amount of GBP1, (Say Pounds Sterling One Thousand Four Hundred And Fifty-five Only) for 100% of the invoice value relative to the shipment of 150 metric tons of Writing Paper Type 501 at GBP97 per m/t CIF Copenhagen as per your S/C No. PO5476 from Copenhagen to China port.Drafts to be drawn at sight on our bank and accompanied by the following documents marked “X”:(X) Commercial Invoice in triplicate(X) Bill of Lading in triplicate made out to our order quoting L/C No. 112235, marked FREIGHT COLLECT………(X) One original Marine Insurance Policy or Certificate for All Risks and War Risk, covering 110% of the invoice value, with claims payable in Copenhagen in the currency of draft(s)Partial shipments and transshipment are prohibited.Shipment must be effected not later than 31 March, 2000.This L/C is valid at our counter until 15 April 2000.附：PO5476号合同主要条款：卖方：中国贸易公司买方：哥本哈根进口公司商品名称：写字纸规格：501型~数量：150公吨单价：CIF哥本哈根每公吨97英镑总值：14,550英镑装运期：2000年3月31日前自中国港口至哥本哈根保险：由卖方按发票金额的110%保一切险和战争险支付：不可撤销的即期信用证，于装运前1个月开到卖方，并于上述装运期后15天内在中国议付有效Dear Sirs,While we thank you for your L/C , we regret to say that we have found some discrepancies. You are therefore requested to make the following amendments:!1. The amount both in figures and in words should respectively read “GBP14, 500”(Say Pounds Sterling Fourteen Thousand Five Hundred And Fifty Only);2. “F ro m Copenhagen to China port” should read“f rom China por t to Copenhagen”;3. The Bill of Lading should be marked “Freight Prepaid” instead “Freight Collect”;4. Delete the clause “Partial shipments and transshipment prohibited”;5. “This L/C is valid at our counter” should be amended to read “This L/C is val id at your counter”;:Please confirm the amendments by fax as soon as possible.Yours sincerely.LONDON BANKIrrevocable Documentary Credit No.: LST150Date and place of issue: 15th September 2001, LondonDate and place of expiry: 15th December 2001, LondonApplicant: London Imp. Co., Ltd.Beneficiary: South Export Corp., Guangzhou】Advising bank: Bank of China, Guangzhou BranchAmount:GBP10,000 (Say G Pounds Ten Thousand Only)Partial shipments and transshipment are prohibited.Shipment from China port to London, latest 30th November 2001.Credit available against presentation of the following documents and of your draft at sight for 90% of the invoice value:Signed commercial invoice in quadruplicate.Full set of clean on board ocean Bills of Lading made out to order of London Bank marked freight prepaid.Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk.Covering 5m/t Fresh Shrimps, first grade, at GBP2000 per m/t CIF London as per Contract No. 245B.|245B号合同主要条款：买方：伦敦食品进口有限公司卖方：广州南方出口公司5公吨一级冻虾每公吨CIF伦敦2200英镑，2001年11月30日前中国港口用直达轮运往伦敦。
审核修改信用证
练习单元1：审证和改证业务操作第1题1、合同销售合同SALES CONTRACT卖方SELLER: DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA编号NO.: SHDS03027 日期DATE:APR.03, 2006 地点SIGNED IN: SHANGHAI 买方 BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许 With10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY .6. 包装Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.7. 唛头Shipping MarksA T BUYER'S OPTION.8. 装运期及运输方式TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIALTime of Shipment & means of Transportation SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED.9. 装运港及目的地Port of Loading & Destination FROM: SHANGHAI TO: TORONTO10. 保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE V ALUE AS PER THE RELEV ANT OCEAN MARINE CARGO OF P.I.C.C. DA TED 1/1/1981.11. 付款方式Terms of Payment THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2006 V ALID FOR NEGOTIA TION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12. 备注RemarksThe Buyer The SellerNEO GENERAL TRADING CO. DESUN TRADING CO.,LTD.(signature) (signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA□CONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE: APR 8, 2006第2题1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363编号NO.: NEO2006026日期DATE: Feb. 28, 2006地点SIGNED IN: NANJING, CHINA买方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许With 溢短装，由卖方决定More or less of shipment allowed at the sellers’ option5. 总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6. 包装PackingEXPORTED BROWN CARTON7. 唛头Shipping Marks ROSE BRAND 178/2006 RIYADH8. 装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2006 BY VESSEL9. 装运港及目的地Port of Loading & Destination From : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10. 保险InsuranceTO BE COVERED BY THE BUYER.11. 付款方式Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO., LTD.(signature) (signature)2、信用证。
业务员培训资料：根据合同审核修改信用证
练习1：已知陶瓷餐茶具合同SALES CONFIFMATIONS/C NO.:SHHX98027DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET,TORONTO,CANADATO BE PACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING &DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIALSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYAFTER THE DATE OF SHIPMENT.INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED1/1/1981.Confirmed by:THE SELLER THE BUYERHUAXIN TRADING CO.,LTDMANAGER 赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment,failing which the seller reserves the right to rescind without further notice,or to regard as still valid whole or ant part of this contract not fulfilled by the buyer,or to lodge a claim for losses thus sustained,if any.2. In case of any discrepancy in Quality ,claim should be filled by the Buyer within 30 days after the arrival of the goods at port fo destination;while for quantity discrepancy ,claim should be filed by the Buyer within 15days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F.basis,it is understood that the insurance amount will be for 110% of the invoice value against the risksspecified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premium is to borne by the Buyer.4. The Seller shall not be held liable for non-delevery or delay in delivery of the entire lot or a portion of the goods hereunder by reasen of natural disasters,war or other causes of Force Majeure ,However, the seller shall notify the Buyer as soon as possible and furnish the Buyer within 15days by registered airmail with a certificates issued by the china Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of,or relating to this S/C,shall be settled through negotiation .In case no settlement can be reached through negotiation ,the case shall then be submitted to the China international Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this S/C immediately after receipt of the same.Objection,if any ,should be raised by the Buyer within 3 woeking days.otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special condition:(These shall prevail over all printed terms in case of any conflict.)1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，在装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的问题，以便联系进口商要求修改。
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信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(Chi na Natio nal Textiles Import & Export Corporatio n, NO.222 Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(Ge neral Tradi ng Compa ny, NO.123 Fuche ng Road, Si ngapore)商品名称：鸽牌印花细布("Dove" Brand Prin ted Shirti ng)规格：30 X 36 72 X 69 35/6" X 42 YARD数量：67,200码单价：HKD3.00/YARD CIF SINGAPORE ，含佣金3%总值：HKD201,600.00装运期：2006年1月31 日前自中国港口至新加坡，允许分装运和转船。
付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。
保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110 %投保一切险和战争险。
签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABC BANKDate: 1 November, 2005 To: Bank of China Beiji ngWe hereby ope n our Irrevocable Letter of Credit No.L-1234 in favor of China Nati onal Textiles Import & Export Corp, for acco unt of Gen eral Tradi ng Compa ny, Sin gapore, up to an aggregate amou nt of HK $201,600,00(Say Us Dollars Two Hun dred and One Thousa nd Six Hun dred On ly) CIFC2% Sin gapore for 100% of the in voice value relative to the shipme nt of: 67,200 Pieces of Dove Brand Printed Shirting 30 X 36 72 X 69 35/6" X 42 yards as per Con tract No.PS-1234 dated October 11,2005.From China port to Sin gapore.Drafts to be draw n at 30 days after sight on our bank and accompa nied by the follow ing docume nts marked "X".(X)Sig ned Commercial In voice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID.(X) One origi nal Marine In sura nce Policy or Certificate for 150% full in voice value coveri ng All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s).Partial shipme nts are permitted.Tran sshipme nt is prohibited.Shipme nt must be effected not later tha n January 31,2006, Draft(s) draw n un der this credit must be n egotiated in Sin gapore on or before Jan uary 31,2006.请指出并修改信用证的不符点实例02合同条款如下卖方：中国粮油食品公司(Chi na Natio nal Cereals, Oils & Foodstuffs Corp.)买方：温哥华加拿大食品公司(Ca nada Food Corp., Van couver)商品名称：长城牌草莓酱(Gread wall brand strawberry jam)规格：340克听装。
数量：1000箱(每箱50听)。
单价：CIF温哥华，每箱30加元。
总值：30,000加元。
包装：纸箱装。
保险：由卖方按发票金额110%投保一切险。
装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。
信用证须不迟于装运月份前卖方。
30天到达有效期应为最后装运期后15天在中国到期。
签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下：Date: 1 June, 1988To: Bank of China, Beiji ngWe hereby ope n our Irrevocable Letter of Credit No.9876543 in favour of Can ada Food Corp., Van couver for acco unt of China Nati onal Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Van couver (Say Ca nadia n Dollars Three Thousa nd On ly), for 110% of the in voice value relative to the shipme nt of: Canned Strawberry Jam 100 cartons (each 50 can s). As per Con tract SC-3, from Van couver, Can ada to China portDrafts to be draw n at sight on our bank and accompa nied by the follow ing docume nts, marked"X":……Partial Shipme nts permitted.Tran sshipme nt permitted.Shipment must be effected not later than 31 August 1988.This L/C is valid at our counter un til 5 September 1988. For Bank A实例03合同条款如下：卖方：中国粮油食品公司(Ch ina Natio nal Cereals, Oils & Foodstuffs Corporatio n)买方：温哥华香港食品公司(Ho ng Kong Food Compa ny. Van couver)商品名称：长城牌草莓酱(Great Wall Brand Strawberry Jam)规格：340克听装数量：50,000听单价：CFR温哥华每听2.50加元，含佣3%总值：125,000加元装运期：1992年11月自中国港口运往温哥华，允许转船和分批装运付款条件：凭不可撤销的即期信用证付款。
信用证议付有效期应为最后装运期后第15天在中国到期合同号码：92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992To: China Nati onal Cereals, Oils & Foodstuffs Corporati on,Beiji ng, ChinaAdvised through Bank of China, Beiji ngNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear Sirs:You are authorized to draw on Hong Kong Food Compa ny, Van couver for a sum not exceed ing CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONL Y) available by draft drawn on them at sight accompanied by the following docume nts:----- Full set of Clea n on Board Bills of Ladi ng made out to order and bla nk en dorsed, marked "freight to collect" dated no t later tha n November 30, 1992 and no tify acco un tee.----- Signed Commercial In voice in quin tuplicate.----- Caadia n Customs In voice in quin tuplicate.----- In sura nee Policies (or Certificates) in duplicate coveri ng Marine and War Risks. Evide ncing shipment from China port to Montreal, Canada of the following goods:50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 per tin CFRC 3% Van couver, details as per your S/C No. 92/8712.Partial shipme nts are allowed.Tran sshipme nt is allowed.This credit expires on November 30, 1992 for negotiation in China.实例041992年8月3日签订的第92/1234号合同主要条款：卖方：广州服装进出口公司买方：Messrs. J. Han derson & Co, New York City, USA.商品名称及数量：1,000打丝织女式衬衫单价：每打52.50美元成本加保险加运费到纽约市，含佣3%总金额：52,500美元交货期：1992年11月份由中国港口装运可转运但不可分批装运交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期开来信用证如下：THE STANDARD CHARTERED BANKNEW YORK, USANO.10/1375DATE: 18 October, 1992DOCUMENTARY LETTER OF CREDITIRREVOCABLETo: Guan gzhou Garme ntsImp. & Exp. Corp.Guan gzhou, ChinaAdvis ing Bank: Bank of China, Guangdong Bran ch, Guan gzhou ChinaDear Sirs,You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONL Y) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents:1. Full set of Clea n on Board Bills of Ladi ng made out to order and bla nk en dorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.2. Sig ned Commercial In voice in triplicate, i ndicati ng S/C No.92/1234 dated 3 August, 1992.3. One origi nal in sura nee Policy/Certificate.Shipme nt from Chi na port to New York City, USA.Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited. This credit expires on December 10,1992 in China.请指出并修改信用证的不符点实例05销货合同主要条款如下：合同号码：28KG603卖方:辽宁纺织品进出口公司买方:J. Brow n & Co., 175 Queen ' s Way, Ho ng Kong商品名称及数量：羊毛衫S105 50打M107 60 打L109 70 打单价:S105每打成本加运费香港120美元M107每打成本加运费香港150美元L109每打成本加运费香港180美元金额:27,600美元交货期：1995年11月，不允许分批装运，可转运。