根据信用证填单练习03

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信用证审核修改练习题

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. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. CorporationBuyer: 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 Shanghai gross for net Amount: USD12 000 000 (SAY TWELVE MILLION ONLY) Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: T o 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 000Shanghai 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. 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 blank 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.。

信用证制单练习

信用证样本ADVISING BANK: BANK OF COMMUNICATIONS SHANGHAI(HEAD OFFICE)OPENING BANK: BANGKOK BANK PUBLIC COMPANY LIMITED，BANGKOKSEQUENCE TOTAL * 27 1/1FORM DOC CREDIT * 40A IRREVOCABLEDOC CREDIT NUM * 20 0011LC123756DA TE OF ISSUE 31C 001103DA TE/PLACE EXPIRY * 31D Date 010114 Place BENEFICIARIES’ COUNTRY APPLICANT * 50 MOUN CO., LTD.NO.443, 249 ROADBANGKOK THAILANDBENEFICIARY * 59 /SHANGHAI FOREIGN TRADE CORP .SHANGHAI, CHINACURR CODE, AMT * 32B Code USD Amount 18.000,A V AIL WITH BY * 41D ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42C SIGHT IN DUPLICATE INDICATINGTHIS L/C NUMBERDRAWEE 43D / /ISSUING BANKPARTIAL SHIPMTS 43P NOT ALLOWEDTRANSSHIPMENT 43T ALLOWEDLOADING ON BRD 44ACHINA MAIN PORT, CHINATRANSPORT TO 44BBANGKOK, THAILANDLATEST SHIPMENT 44C 001220GOODS DESCRIPT. 45A2,000KGS. ISONIAZID BP98AT USD9.00 PER KG. CFR BANGKOKDOCS REQUIRED 46ADOCUMENTS REQUIRED:+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIESINDICATING F.O.B. V ALUE, FREIGHT CHARGESSEPARATEL Y AND THIS L/C NUMBER, ALL OF WHICHMUST BE MANUALL Y SIGNED.+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING ANDTWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OFBANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK. MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT AND INDICATING THISL/C NUMBER.+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES, ALL OFWHICH MUST BE MANUALL Y SIGNED.+CERTIFICATE OF ANALYSIS IN ONE ORIGINAL PLUS ONE COPY. DD. CONDITIONS 47AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SETOF DOCUMENTS PRESENT ED FOR NEGOTIATION UNDER THIS L/CWITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILLAMOUNT.CHARGES 71BALL BANK CHARGES OUTSIDE THAILAND INCLUDINGREIMBURSING BANK COMMISSION AND DISCREPANCY FEE (IFANY) ARE F OR BENEFICIARIES’ ACCOUNT.相关资料：发票号码：SHE 02/1845 发票日期：2000年11月26日提单号码：SCOISG7564 提单日期：2000年11月29日船名：JENNY V.03 装运港：上海港货物装箱情况：50KGS/DRUM 总毛重：2,200KGS集装箱：1x40’ FCL CFS/CFS 运费：USD160.00UXXU4240250 01692551、本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、“Consignee”、“Notify”分别是谁？答：正本清洁已装船海运提单几份: 3份Shipper ：SHANGHAI FOREIGN TRADE CORP .SHANGHAI, CHINAConsignee：TO ORDER OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOKNotify：MOUN CO., LTD.NO.443, 249 ROADBANGKOK THAILAND2. 把下列发票中标有（1）~（5）的地方填写完整。

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。

根据信用证信息填写提单、装箱单练习题及标准答案20140429版(学生用)

信用证ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA，SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC。

CREDIT *40A：IRREVOCABLEDOC。

CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C：040105EXPIRY ＊31D：DA TE 040229 PLACE CHINAAPPLICANT ＊50: LAIKI PERAGORA ORPHANIDES LTD.，020 STRATIGOU TIMAGIA A VE.，6046，LARNAKA,CYPRUSBENEFICIARY ＊59：SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO。

，LTD。

27 ZHONGSHAN DONGYI ROAD，SHANGHAI，CHINAAMOUNT *32B：CURRENCY USD AMOUNT 6115。

00POS。

/ NEG。

TOL。

（%）39A：05/05A V AILABLE WITH/BY ＊41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C：A T SIGHTDRAWEE ＊42D: LIKICY2NXXX＊CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P：ALLOWEDTRANSSHIPMENT 43T：ALLOWEDLOADING IN CHARGE 44A：SHANGHAI PORTFOR TRANSPORT TO…。

44B: LIMASSOL PORTLATEST DATE OF SHIP。

44C：040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWERPOTSAS PER S/C NO。

信用证单据练习和答案

信用证单据练习答案一、选择题（包括单项和多项选择题）1.代表货权凭证可流通的单据是( )。

A、海运提单B、航空运单C、邮包收据C、货物收据分析：正确答案应为A。

备选答案都是国际贸易中的运输单据，只有海运提单才是货权凭证，且可以转证。

2.提单承运人的英文表述为（）。

A. ShipperB.ConsignorC.ConsigneeD.Carrier分析：正确答案应为D。

这纯是一种习惯作法。

3.品质证明书是出口货物的质量和规格的鉴定和证明,在我国一般由( )出具。

A.出口商或厂商B.商检局C.贸促会D.公证处分析：正确答案应为B。

品质证明书必须是有权威的机构出具的，国际上习惯由各国商检机构出具。

4.信用证单据的审核以（）为中心单据。

A.汇票B.商业发票C.提单D.保险单分析：正确答案应为B。

5.信用证要求商业发票的日期应（）。

A.略早于汇票日期B.迟于汇票日期C.与汇票日期相同D.迟于运输单据签发日期分析：正确答案应为A。

按规定商业发票的签发日期应略早于汇票日期，但不得迟于信用证的有效期。

6.G.S.P Form A 是一种（）证明书A.品质证明书B.产地证明书C.纺织品出口单据证明书D.动植物检疫证明书分析：正确答案应为B。

7.商业单据包括（）。

A.支票B.发票C.付款收据D.提单分析：正确答案应为BD。

单据分为金融单据和商业单据，金融单据主要指汇票、本票、支票、付款收据等，商业单据是指金融单据以外的任何单据。

8.提单的记名抬头表述方法有( )。

A. Consigned to ABC CorporationB.Deliver to ABC CorporationC.To order of ABC CorporationD.Consigned to the order of ABC Corporation分析：正确答案应为AB。

提单有记名、不记名和指示性三类。

备选取答案中的A、B都是记名提单的作法，C、D是指示性提单的作法。

信用证分析表填写例题

信用证分析表填写例题1.信用证是由进口商向开证行申请，由（）开给（）的有条件的付款承诺。

A。

出口商进口商B。

进口商出口商C。

出口商开证行D。

开证行出口商2.信用证必选项和可选项的判别方法之一，是看信用证中有没有（）符号。

A。

*B。

#C。

/D。

M3.信用证中兑付方式一栏写着：“ABCBANKBYPAYMENT”，则在信用证分析表的相应栏内填写（）。

A。

PAYMENTATSIGHTB。

SIGHTPAYMENTC。

BYPAYMENTD。

L/C4.在信用证中对于日期的表达多为阿拉伯数字，如170925，在填写信用证分析表时可以直接照抄。

（）A。

正确B。

错误5.通常情况下，信用证到期地点的规定以出口国到期使用较多，这样便于出口方更好地把握交单时间，对出口方较为有利。

（）A。

正确B。

错误6.PROHIBITED的含义是（）。

A。

允许的B。

准许的C。

禁止的7.如信用证中没有规定是否可以分批装运，则信用证分析表中填写（）是错的。

A。

YESB。

ALLOWEDC。

NOTALLOWEDD。

PERMITTED8.分批装运和转运在信用证分析表中的表达就是直接把ALLOWED或NOTALLOWED或其他表示允许或不允许的单词抄入分析表中，不能使用YES或NO来表达。

（）A。

正确B。

错误9.信用证分析表中装运港一栏的填写必须与信用证保持一致，如信用证中写CHINESEPORT，分析表也应该照抄。

（）A。

正确B。

错误10.与44CLATESTDATEOFSHIPMENT表达类似的是44DSHIPMENTPERIOD，无论那种表达都可以使用，但不能在信用证中同时出现。

（）A。

正确B。

错误11.当采用以下哪种信用证时可能不需要提供汇票（）。

A。

L/CBYPAYMENTCBYPAYMENTCBYPAYMENTB。

L/CBYNEGOTIATIOND。

L/CBYMIXEDPAYMENT12.信用证方式下，汇票的付款人多为（）。

A。

开证申请人B。

海运提单练习题目1

海运提单练习题目11、根据信用证和补充资料的内容缮制提单2、信用证部分条款SEQUENCE OF TOTAL*27：1/1FORM OF DOC，CREDIT*40A：IRREVOCABLEDOC.CREDIT NUMBER*20：33416852DATE OF ISSUE31C：050112DATE AND PLACE OF EXPIRY*31D：DATE050317PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT*50：TKAMLA CORPORATION6-7,KAWARA MACH,OSAKA,JAPANISSUING BANK52A：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHI,TOKYO,JAPAN BENEFICIARY*59：SHANGHAI TOOL IMPORT&EXPORT CO.,LTD 31,GANXIANG ROAD,SHANGHAI,CHINAAMOUNT*32B：CURRENCY USD AMOUNT12500.00AV AILABLE WITH/BY*41D：ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT…42C：DRAFTS AT SIGHTFOR FULL INVOICE COSTDRAWEE42A：FUJI BANK LTDPARTIAL SHIPMENTS43P：PROHIBITEDTRANSSHIPMENT43T：PROHIBITEDLOADING ON BOARD44A：SHANGHAIFOR TRANSPORTATION TO…44B：OSAKA PORTLATEST DATE OF SHIPMENT44C：050316DESCRIPT OF GOODS45A：COTTON BLANKETART NO.H666500PCS USD5.50/PCCIF OSAKADOCUMENTS REQUIRED46A：+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+PACKING LIST IN TRIPLICATE IN TRIPLICATE+CERTIFICATE OF ORIGIN GSP CHINA FORM A,ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+3/3SET OF CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT.+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR110 PCT OF INVOICE VALUE COVERING ALL RISKS补充资料：1.PACKING:G.W:20.5KGS/CTN N.W:20KGS/CTN MEAS:0.2CBM/CTN PACKED IN250CARTONS,PACKED IN TWO20’CONTAINER（集装箱号:TEXU2263999；TEXU2264000）CY TO CY 2.VESSEL:NANGXING V.086 3.B/L NO:COCS05118614.B/L DATE:FEB.26,20055.SHIPPING MARKS:T.COSAKAC/NO.1-250。

信用证练习题

信用证练习题信用证是国际贸易中非常重要的支付方式，尤其适用于跨国交易。

为了帮助读者更好地理解和应用信用证，本文将提供一些信用证练习题，旨在增强读者的实践能力和应对实际交易的能力。

以下是一些典型的信用证练习题：练习题一：检查一份信用证假设你是一家外贸公司的信用证专员，你收到了一份信用证，请对该信用证进行全面检查并提供评估意见。

根据以下要求进行检查：1. 检查信用证的格式和条款是否符合国际惯例和你公司的要求。

2. 检查信用证的有效期、货物描述、运输方式、装运期限等是否与你公司的商务合同一致。

3. 检查开证行和通知行的信用等级和声誉。

4. 检查信用证中开证行和受益人的名称和地址是否正确无误。

5. 检查信用证的金额和货币是否与合同一致。

练习题二：填写信用证申请书假设你是一家贸易公司的信用证申请人，请根据以下情境填写一份信用证申请书：你公司与一家国外供应商签订了一份货物采购合同，买方要求使用信用证支付。

请根据以下要求填写信用证申请书：1. 填写开证行和通知行的名称和地址。

2. 填写付款条件，包括有效期、金额、货币和装运期限等。

3. 填写货物的详细描述和数量。

4. 填写合同中的其他要求和条款。

练习题三：处理信用证的转让和要求修改假设你是一家贸易公司的信用证专员，你收到了一份转让信用证，请根据以下情境处理该信用证：你公司是中间商，收到了一份转让信用证，要求将货物装运至其他国家的最终买家。

请根据以下要求进行处理：1. 检查信用证的转让要求是否合法和符合条款。

2. 向最终买家确认货物的畅销市场和数量。

3. 修改信用证的装运地点和目的地。

4. 确保信用证的转让和修改符合国际信用证的规定和程序。

练习题四：处理信用证的索赔和争议解决假设你是一家贸易公司的信用证专员，你收到了一份信用证索赔通知，请根据以下情境处理该索赔：买方声称货物质量与合同不符，并要求退款。

请根据以下要求进行处理：1. 仔细检查买方提供的索赔证据和相关文件。

根据信用证填单练习01

9.40'集装箱，CFS/CFS。

LETTER OF CREDITBasic Header appl ID: F APDU Id: 01 LT Addr: OCMMCNSHXXXXSession: 8533 Sequence: 142087Application Header Input/Output: 0 Msg Type: 700Input Time: 1622 Input Date: 001103Sender LT: BKKBTHBKEXXXBANGKOK BANK PUBLIC COMPANY LIMITEDBANCKOKInput Session: 5177 ISN: 800333 Output Date: 001103Output Time: 2033 Priority: NSequence Total * 27 1/1Form Doc Credit * 40 A IRREVOCABLEDoc Credit Num * 20 BKKB1103043Date of Issue 31 C 001103Date/Place Exp * 31 D Date 010114 Place BENEFICIARIES’ COUNTRYApplicant * 50 MOUN CO., LTDNO. 443, 249 ROADBANGKOK THAILANDBeneficiary * 59 /SHANGHAI FOREIGN TRADE CORP.SHANGHAI, CHINACurr Code, Amt * 32 B Code USD Amount 18.000,Avail With By * 41 D ANY BANK INCHINABY NEGOTIATIONDrafts At 42 C SIGHT IN DUPLICATE INDICATINGTHIS L/C NUMBERDrawee 43 D / /ISSUING BANKPartial Shipmts 43 P NOT ALLOWEDTransshipment 43 T ALLOWEDLoading on Brd 44 ACHINA MAIN FORT, CHINA44 BBANGKOK, THAILANDLatest Shipment 44 C 001220Goods Descript. 45 A2,000 KGS.ISONIAZID BP98AT USD9.00 PER KG C AND F BANGKOKDocs Required 46 ADOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIES INDICATINGF.O.B.V ALUE, FREIGHT CHARGES SEPARATELY AND THIS L/C NUMBER,ALL OF WHICH MUST BE MANUALLY SIGNED.+ FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING AND TWONON–NEGOTIABLE, COPIES MADE OUT TO ORDER OF BANGKOK BANKPUBLIC COMPANY LIMITED, BANGKOK MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT AND INDICATING THIS L/C NUMBER.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICHMUST BE MANUALLY SIGNED.dd. Conditions 47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILLAMOUNT.Charges 71 B ALL BANK CHARGES OUTSIDETHAILAND INCLUDING REIMBURSINGBANK COMMISSION AND DISCREPANCYFEE (IF ANY) ARE FORBENEFICIARIES’ ACCOUNT.Confirmat Instr * 49 WITHOUTReimburs. Bank 53 D / /BANGKOK BANK PUBLIC COMPANYLIMITED, NEW YORK BRANCH ON T/TBASISIns Paying bank 78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO/BANGKOK BANK PUBLICCOMPANYLIMITED HEAD OFFICE, 333 SILOM ROAD, BANGKOK 10500,THAILAND.Send Rec Info 72 REIMBURSEMENT IS SUBJECT TOICC URR 525Trailer MAC :CHK :DLM :--------------------------------------------------------------End of Message---------------------------------------------------------------。

信用证项下单据填制

*也可只打“To whom it may concern.”（致“有关当事人”）报验商品的品名、数量、重量及唛头应与信用证及其他单据一致。检验项目及内容，应符合有关信用证的要求。
产地证填制要点
出口商——受益人（要有详细的名称、地址）收货人——开证申请人（要有详细的名称、地址、国名）运输方式和路线——注明装货港、卸货港及运输方式。（如有转运，也要注明）第7栏货物描述结束时应有终止符“**********” 第10栏必须注明商业发票的号码、日期。第11、12栏（出口商申明及证明栏）必须盖章、签字并加注地点、日期
December 10, 2019 *空白背书：
ABC Co.(签章）
December 10, 2019
商检证书填制要点
日期——商检证书日期不能迟于装运日期（即提单日）发货人(Consignor)——一般为出口人，即信用证受益人。受货人(Consignee)——一般为进口人，即信用证开证申请人。
2020 信用证项下单据填制
商业发票填制要点
出票人——信用证受益人抬头人——开证申请人货物描述——和信用证货物描述完全一致特别要求：
*签署（或手签，“Manually Signed…”) *加列证明文句 *金额扣佣 *分项显示FOB价、运费、保险费
发票金额扣佣示例
Qty.
100pcs
保单背书
出口人在交单时应将保单作背书转让，以便进口方在发生由承保风险引起的损失时能取得保险公司的赔付。背书应按信用证的有关条款执行，如无特殊规定则应作成 “空白背书”。背书方法（同提单相似） *记名背书： Endorsed to DEF Co.或 Pay to DEF Co.
ABC Co.(签章）

根据合同审核信用证练习

综合训练项目训练四：根据合同审核信用证，并根据信息制作单据。

SALES CONTRACTBUYER：JAE＆SONS PAPERS COMPA NY NO．ST05-0l6203 LODIA HOTEI，OFFICE 1546，DONG-GU，DATE：AUGUST 08.2005BUSAN，KOREA SIGNED AT：NANJING CHINA SELLER：WONDER INTERNATIONAL COMPANY LIMITEDNO.529,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINA This Contract is made by the Seller；whereby the Buyers agree to buy and the Seller agrees to sell the under—mentioned commodity according to the terms and conditions stipulated below：1、COMMODITY：UNBLEACHED KRAET LINEBOARD．UNIT PRICE：USD390.00／PER METRIC TON,CFR BUSAN KOREATOTAL QUANTITY：l00METRIC TONS，±10％ARE ALLOWED．PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE2、TOTAL V AIUE：USD39,000.00(SAY U.S.DOLLARS THIRTY NINE THOUSANDONLY.***10％MORE OR LESS ALLOWED．)3、PACKING：To be packed in strong wooden case(s)，suitable for long distance oceantransportation．4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the packagenumber, gross weight, measurement and the wording：“KEEP AWAY FROM MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016 BUSAN KOREA5、TIME OF SHIPMENT：BEFORE OCTOBER 02.20056、PORT OF SHIPMENT：MAIN PORTS OF CHINA7、PORT OF DESTINATION：BUSAN KOREA8、INSURANCE：To be covered by the Buyer after shipment．(F.O.B Terms)9、DOCUMENT：+Signed invoice indicating LC NO and Contract No．+Full set(3/3)of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid”made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight．+Certificate of Origin．+No solid wood packing certificate issued by manufacturer．10、OTHER CONDITIONS REQD IN LC：+All banking charges outside the opening bank are for beneficiary’s a/c．+Do not mention any shipping marks in your L/C．+Partial and transshipment allowed．11、REMARKS：The last date of L/C opening：20 August,2005.BANK OF KOREA LIMTED．BUSANSEQUENCE OFT0TAI，*27：l/lFORM OF DOC. CREDIT *40 A：IRREVOCABLEDOC. CREDIT NUMBER * 20：S 100-108085DATE OF ISSUE 3l C：20050825EXPIRY *31 D：DATE 20051001 PLACE APPLICANT’S COUNTRYAPPLICANT *50 ：JAE&SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564.DONG-GU,BUSAN,KOREA BENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITEDN0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINA AMOUNT *32 B：CURRENCY HKD AMOUNT 39,000.00A V AILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT…42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A：BANK OF KOREA LIMITED,BUSANPARTIAL SHIPMENTS 43 P：NOT ALLOWEDTRANSSHIPMENT 43 T：NOT ALLOWEDLOADING IN CHARGE 44A：MAINPORTS OF CHINAFOR TRANSPORT TO 44 B：MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C：2005103lDESCRIPT.OF GOODS 45 A：+COMMODITY ：UNBLEACHED KR AET LINEBOARD．U／P：HKD 390.00／MTTOTAL：100MT±10% ARE ALLOWED．PRICE TERM：CIF BUSAN KOREACOUNTRY OF ORIGIN：P.R.CHINAPACKNG：STANDARD EXPORT PACKINGSHIPPING MARK：ST05—016 BUSAN KOREADOCUMENTS REQUIRED 46 A：1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACTN0.ST05-0182、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TOORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECTNOTIFYING THE APPLICANT.3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／GROSS AND NET WEIGHTS4、CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POST．DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNINGBANK ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUT WITHINTHE V ALIDITY OF THE CREDITCONFIRMATION *49：WITHOUTINSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRA WNUNDER AND IN COMPLY WTTH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAID MATURITY. SEND TO REC. INFO. 72：SUBJECT U.C.P.1993 ICC PUBLICATION 500经审核信用证存在如下问题：补充信息：1、9月10日装箱，每箱毛重51KGS/CTN，50KGS/CTN，0.0735M3/CTN；唛头WI05-016/BUSAN KOREA/NOS.1-UP2、同日签发号码为WI05-0l6的发票3、9月12日向南京商务局申领原产地证书，并当日获得编号为05-866888证书4、9月16在南京装上SULONG V.321船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL NO.77335、于9月18日提交中国银行南京分行议付项目训练五：根据合同审核信用证，并根据信息制作单据。

(完整版)信用证审证练习答案

SALES CONFIRMATIONDATE：MAY 10，2004OUR REFERENCE：IT123JSSELLER: CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH ADDRESS: 20 RANJIANG ROAD ，NANJING，JIANGSU，CHINABUYER： TAI HING LOONG SDN, BHD, KUALA LUMPURADDRESS: 7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALA LUMPUR, MALAYSIATEL：060-3-74236211 FAX：060-3-74236212THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：DESCRIPTION OF GOODS:QUANTITY : 300,000 YARDS 100% COTTON GREE LAWNUNIT PRICE: HKD3.00PER YARD CIF SHANGHAIAMOUNT HKD900,000.00CIF SINGAPORESHIPMENT： DURING JUNE/JULY，2004 IN TRANSIT TO MALAYSIAPAYMENT：IRREVOCABLE SIGHT L/CINSURANCE：TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10% OVER THE INVOICE VALUETHE BUYER THE SELLERTAI HING LOONG SDN, CHINA INTERNATIONAL TEXTILES I/E CORP. BHD, KUALA LUMPUR. JIANGSU BRANCH买方开来的信用证如下所示：FROM: BANGKOK BANK LTD., KUALALUMPURDOCUMENTARY CREDIT NO.：98/12345DATE：JUNE 12,2004ADVISING BANK: BANK OF CHINA, JIANGSU BRANCHAPPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR BENEFICIARY: CHINA INTERNATIONAL TEXTILES I/E CORP., BEIJING BRANCH AMOUNT: HKD 900,000.00 (HONGKONG DOLLARS NINE HUNDRED THOUSAND ONLY)EXPIRY DATE: JUN 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 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 BY APPLICANT. COVERING ABOUT 300,000 YARDS (5% MORE OR LESS ACCEPTABLE) OF 65% POLYESTER, 35% COTTON GREY LAWN.— FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED :” NOTIFY BENEFICIARY”.— MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE— PACKING LIST IN QUADRUPLICATE— CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING.— SHIPMENT FROM SHANGHAI TO PORT KELANG TO BE MADE AS SOON AS POSSIBLE. PARTIAL SHIPMENTS ARE ALLOWED TO BE DELIVERED ON TWO EQUAL SHIPMENTS.TRANSSHIPMENT PROHIBITED.SHIPMENT CAN ONLY BE EFFECT UPON RECEIPT OF APPLICANT’S SHIPPING INSTRUCTIONS THROUGH L/C OPENING BANK NOMINATING THE NAME OF CARRYING VESSEL BY MEANS OF SUSEQUENT CREDIT AMENDMENT. THE SIGNATURE SIGHED BY THE APPLICANT ON CARGO ECEIPT MUST BE IN CONFORMITY WITH THE RECORD KEPT IN ISSUING BANK.(只有收到信用证修改方式通过开证行发过来的申请人装运指示，指定装运船名后方可发货；收货单据上申请人的签名必须与留在开证行的记录相符。

根据信用证信息填写提单、装箱单练习题及答案20140429版(学生用)

信用证ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C: 040105EXPIRY *31D: DA TE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00POS. / NEG. TOL. (%) 39A: 05/05A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: A T SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO…. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWERPOTSAS PER S/C NO. E03FD121.CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDEROF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKINGDETAILS SUCH AS CARTON NO AND CONTENTS OF EACHCARTON.STA TING THAT THE ORIGIAL INVOICE AND PACKINGLIST HA VE BEEN DISPATCHED TO THE APPLICANT BYCOURIER SERVISE 2 DAYS BEFORE SHIPMENT. ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THECOUNTRY OF ORIGIN OF THE GOODS. PACKING LIST TO CERTIFYTHIS.+INSURANCE IS BEING ARRANGED BY THE BUYER.+A USD50.00DISCREPANCY FEE, FOR BENEFICIARY’S ACCOUNT, WILL BEDEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACHPRESENTA TION OF DISCREPANT DOCUMENTS UNDER THISCREDIT.+THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARYCREDITS (1993 REVISION) I.C.C., PUBLICATION NO. 500. DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FORTHE ACCOUNT OF THE BENEFICIARY.PRESENTA TION PERIOD 48: WITHIN 15 DAYS AFTER THE DA TE OF SHIPMENTBUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKETO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT INACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULDINCLUDE YOUR UID NUMBER AND THE ABA CODE OF THERECEIVING BANK.相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码：FSCU3214999 集装箱封号：12953121x20’FCL, CY/CY船名：LT USODIMARE航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。

根据信用证填单练习02

题目要求和说明ISSUE OF DOCUMENTARY CREDITTO: BANK OF CHINA,SHANGHAI BRANCH,CHINAATTN: L/C DEPTFROM: COMMERCIAL BANK OF ETHIOPIA,ADDIS ABABA, ETHIOPIADA TE:15-01-2004WE HEREBY OPEN OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO.LC/78563 FA VOURING M/S SHANGHAI CHEMICALS IMPORT AND EXPORT CORPORATION 16 JIANG Y AN LU SHANGHAI CHINA BY ORDER OF MAGIC INTERNA TIONAL PLC DEBRE ZEIT ROAD ADDIS ABABA ETHIOPIA TO THE EXTENT OF USD 31067.10 CFR ASSAB A V AILABLE BY NEGOTIATION WITH ANY BANK AGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFTS AT 60 DAYS AFTER B/L DATE DRAWN ON OURSELVES FOR 100% OF THE INVOICE V ALUE.1.SIGNED COMMERCIAL INVOICES IN FIVE COPIES SHECIFYING FOB BALUE AND FREIGHT CHARGES AND ALL COPIES CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION FO INTERNATIONAL TRADE INDICA TING EXCHANGE CONTROL LICENCE NO.749/000066 JANJUARY 02,20042.PACKING LIST IN FIVE COPIES INDICATING GROSS AND NET WEIGHT OF EACH ROLL3.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING AND ONE NON-NEGOTIABLE COPY MADE OUT TO ORDER OF COMMERCIAL BANK FO ETHIOPIA AND NOTIFYING MAGIC INTERNATIONAL PLC MARKED FREIGHT PREPAID4.CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE IN TWO COPIESCOVERING SHIPMENT OF 120 ROLLS 100MMx4Px350 AND 30 ROLLS 125MMx4Px350 TRANSMISSION BELT AS PER CONTRACT NO.03PI/421/122 DA TED DEC 26 2003TERMS CFR ASSABINSURANCE COVERED LOCALL Y BY BUYERTHE EXPIRY PLACE OF THE CREDIT IS CHINAPARTIAL SHIPMENTS ARE NOT PERMITTEDTRANSHIPMENT ARE PERMITTEDSHIPMENT FROM SHANGHAI TO ASSAB NOT LATER THAN 21ST MARCH 2004THIS CREDIT IS VALID FOR NEGOTIATION NOT LATER THAN 5TH APRIL,2004ALL BANKING CHARGES OUTSIDE ETHIOPOA ARE FOR ACCOUNT OF THE BENEFICIARY PROCIDED THAT ALL TERMS AND CONDITIONS OF THE LETTER OF CREDIT HA VE BEEN COMPLIED WITH, WE UNDERTAKE TO HONOUR YOUR CLAIMS IN ACCORDANCE WITH YOUR INSTRUCTIONS V ALUE THREE BUSINESS DAYS FROM THE DATE OF RECEIPT OF THE SHIPPING DOCUMENTS AT OUR COUNTERSPLEASE FORW ARD THE ORIGINAL AND DUPLICATE SETS OF SHIPPING DOCUMENTS IN TWO SEPARA TE LOTS TO US BY DHL COURIER SERVICETHIS LETTER OF CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS (REVISION 1993)I.C.C,PUBLICATION NO.500PLEASE TREAT THIS MESSAGE AS AN OPERATIVE CREDIT INSTRUMENT AND NO MAIL CONFIRMATION WILL FOLLOWPLEASE ADVISE THE BENEFICIARY。

根据信用证填单练习03备课讲稿

+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF PUSAN BANK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110 PERCENT OF THE INVOICE VALUE.
A DISCREPANCY FEE OF USD 50.00 AND CABLE CHARGE USD 50.00(OR EQUIVALENT) WILL BE DEDUCTED FROM THE PROCEEDS IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES FOR PAYMENTS/ REIMBURSEMENT IS SUBJECT TO ICCURR525
DETAILS OF CHARGES
71 B
ALL BANKING CHARGES,INCLUDING
REIMBURSING BANK’S CHARGE.
OUTSIDEKOREAARE FOR ACCOUNT OF BENEFICIARY
PRESENTATION PERIOD
48
DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT
43 T
NOT ALLOWED
LOADING IN CHARGE
44 A
SHANGHAI PORT,CHINA

信用证试题

一、单项选择题（每题1分，共20分）1、（D）信用证规定受益人开立远期汇票，但能即期收款，受票人到期支付，开证申请人承担贴现息和承兑费。

A、即期付款B、延期付款C、承兑D、假远期2、下列属于信用证条款中开证行保证文句的是（ B ）。

A、Letter of guarantee and discrepancies are not acceptable.B、We hereby undertake to honor all drafts drawn in accordance with terms of this credit.C、One copy of commercial invoice and packing list should be sent to the credit openers 15 days before shipment.D、Drafts to be drawn for full CIF value less 5% commission, invoice to show full CIF value.3、可转让信用证下办理交货的是（ D ）。

A、第一受益人B、开证申请人C、中间商D、第二受益人4、如信用证未作规定，则汇票的付款人是（C ）。

A、开证申请人B、受益人C、开证行D、议付行5、汇票的抬头做成指示样式，说明（D ）。

A、汇票不能通过背书转让B、汇票无须通过背书即可转让C、仅能由银行转让D、须通过背书方能转让6、（D）在商业单据中处于核心地位。

A、海关发票B、海运提单C、保险单据D、商业发票7、信用证项下商业发票的抬头人一般是（B）。

A、出口商B、开证申请人C、开证行D、议付行8、某合同和相关的信用证都规定交易货物为纸箱包装1500台电风扇，不允许分批装运。

但在装船时发现，有30个纸箱破损，其中电风扇外罩变形，不能出运。

受益人（B）。

A、可引用国际贸易中有关溢短装的惯例，出运1470台电风扇B、可引用国际贸易中有关溢短装的惯例，出运1425台电风扇C、只能另换30台包装完好、品质合格的电风扇，合成1500台一次性出运9、信用证上所称的“唛头”，是指（D）。

习题5 根据信用证填写提单

习题5 根据信用证填写提单根据下列信用证，并参照实训4之练习3、实训5之练习3的有关内容，填制海运提单。

注意船名为YINGHUANG V.4，船公司的电话为022-********。

BASIC HEADER F014 HSBCCNSHAXXX 0423 586151APPLICANTION HEADER Q 700 1205 020510 BBMEJOAMXXXX 2514 685324 108 N+BRITISH BANK OF THE MIDDLE EAST+JEBEL HUSSEIN, AMMAN, JORDAN.USER HEADER SERVICE CODE 103BANK. PRIORITY 113:MESG USER REF. 108:BBMEJOAM042P123548INFO. FORM CI 115:FORM OF DOC. CREDIT 40A : IRREVOCABLEDOC.CREDIT NUMBER 20 :DCFJOM970603DATE OF ISSUE 31C : 040520EXPIRY 31D : 040730 PLACE TIANJIN CHINAAPPLICANT 50 :INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX1147.AMMAN-JORDAN.,FAX:623267,TEL:630353. BENEFICIARY 59 : GOOD FRIEND ARTS AND CRAFTS IMP. & EXP.CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG,CHINAAMOUNT 32B : CURRENCY USD AMOUNT 26160.00AVAILABLE WITH/BY 41D : ANY BANKBY NEGOTIATIONDRAFTS AT 42C : SIGHTDRAWEE 42A :BRITISH BANK OF THE MIDDLE EASTJEBEL HUSSEIN, AMMAN, JORDANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : CHINAFOR TRANSPORT TO 44B :AQABA, JORDAN IN TRANSIT TO ZERKA FREE ZONE, JORDAN LATEST DATE OF SHIP.44C : 040715DESCRIPTION OF GOODS: 45A :24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-4024000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35ALL IN 4 ASSORTED COLORS, LIGHT BLUE,RED,PINK AND VIOLETAS PER S/C 97 ACX417 DATED 17 APR,2004PRICE TERM: CFR AQABA, JORDANDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE.2.FULL SET OF CLEAN（ON BOARD）LONG FORM OCEAN BILLS OF LADING MADEOUT TO THESHIPPER’S ORDER，ENDORSED IN BLANK AND MARKED FREIGHTPREPAID，AND NOTIFYTHE APPLICANT USING HIS FULL ADDRESS，MENTIONING THIS DC NO., NAME, ADDRESSAND TELEPHONE NUMBER OFSHIPPING CO. AGENT IN JORDAN SHOULD BE SPECIFIEDON THE BILL OFLADING.3.PACING LIST/WEIGHT MEMORANDUM IN TRIPLICATE.4.CERTIFICATE OF QUALITY SIGNED BY SELLER.5.CERTIFICATE OF ORGIN SIGNED BY SELLER.ADDITIONAL COND.47A :+ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTION THIS DC NUMBER AND THE ISSUING BANK NAME.+BILL OF LADING MUST SHOW THAT GOODS ARE SHIPPED FROM CHINA TO AQABA PORT. +THIS L/C’S AMOUNT IS MAX CREDIT AMOUNT AND NOT EXCEEDING.DETAILS OF CHARGES 71B:ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR BENEFICIARY’S ACCOUNT.PRESENTATION PRIOD 48 : 15 DAYSCONFIRMATION 49 : WITHOUTINSTRUCTION 78 :ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY 1ST AVAILABLE AIRMAIL THROUGH HONGKONG AND SHANGHAI BANKING CORP., SHANGHAI, CHINA. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION I.C.C. PUBLICATION NO. 500. WE HEREBY UNDERTAKE THAT ALL DRAFTS DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS L/C WILL BE DULY HONORED ON PRESENTATION.ADVISE THROUGH 57D : BANK OF CHINA,GUANGDONG BRANCH,GUANGZHOU, CHINAB/L No.：Shipper中国对外贸易运输总公司ConsigneeCHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP.直运或转船提单BILL OF LOADINGNotify address DIRECT OR WITH TRANSHIPMENTSHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to bedischarged at the mentioned port of discharge or as near thereto as the vesselmay safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value.Being particulars furnished by the shipper, are not checked by thecurrier onloading.Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill of lading herebyexpressly accept and agree to all printed, written or stamped provisions.Exceptions and conditions of this Bill of Lading, including those on the backhereof.Vessel Port of loading IM WITNESS whereof the number of original Bills ifLadingstated below have been signed, one of which being accomplished, the other to be voidPort of discharges Final destinationContainer seal No. Number and kind of packages Gross weight(kgs.) Measurement(m3)or marks and Nos. Description of goodsREGARDING TRANSHIPMENT Freight and chargesINFORMA TION PLEASE CONTACTEx. rate Prepaid at freight payable at Place and date of issueTotal prepaid Number of original Signed for or on behalf of the MasterBs/L as Agent(SINOTRANS STANDARD FORM 4)SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450。