信用证审核测试题
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）。
（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。
01信用证审核练习
实训1：信用证1.4信用证审证练习练习1 审核下列信用证。
将证中有错的地方、我方作不到或应注意的地方指出来。
DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANYDATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON4.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PERCIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6.WEIGHT NOTE COUTER SIGNED BY APPLICANT.7.INSPECTION CERT. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: ABCROTTERDAMNO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.DEUTSCHE BANK A.G., HAMBURG(SIGNED).练习2 分析第2-4页的信用证，填写信用证分析单一份信用证分析单。
信用证题目及答案
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）。
信用证审核答案
改为：……I.C.C. DATED 1/1/1981
DS151130-PIECE DINNERWARE AND TEA SET, 544SETS
改为：DS151130-PIECE DINNERWARE AND TEA SET, 542SETS
FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING……TO ORDER OF THE ROYAL BANK OF CANADA……，
改为：……TO ORDER OF BANK OF CHINA
INSURANCE POLICY……130 PERCENT……
改为：……10 PERCENT……
信用证审核答案如何审核信用证信用证审核结果审核信用证信用证审核练习审核信用证的依据是信用证即期信用证国内信用证备用信用证
广西财经学院2008——2009学年第一学期
《国际贸易理论与实务》期末考试（A、B）卷之
“信用证审核”答案
评分标准：审出10个不符点。分别指出信用证存在的问题（1分）并提出具体的改证要求（1分）及理由（1分）（共30分）。
审证结果如下：
序号
信用证存在的问题及改证要求
需要修改的理由
1
2
3
.
.
.
.
4.
.
5.
6.
7.
8.
9.
10
11.
12.
13.
14.
AMOUNT:USD46,980.00
改为：AMOUNT:USD51,678.00
FOR NEGOTIATION IN APPLICANTS COUNTRY
信用证审核练习
信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGE EITNER 1082 SACHIE LAWFORDSeptember 12,2006 5-39110 PAY TO THE Shanghai Shen Hua Lmp. &Exp. Coporation 5,960.00ORDER OF US$THE SUM OF Five thousand nine hundred and sixty only U.S. DOLLARS BANK OF BOSTONTHE FIRST NATIONAL BANK OF BOSTON Louge EITNER:0 000390:837 38593 68968952.试将下列短文译成中文:ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P from of transaction is the possibility of the buyer or this banker refusing to honor the draft and take up the shipping documents,especially at a time when the market is falling.In such a case,the seller may not receive his payment,although he is still the owner of the goods.Under D/Pmethod,before making payment,the buyer can not get documents of title to the goods and take delivery of the goods.The ownership of the goods still remains in the hands of the seller.If the buyer dishonors the draft,the seller can sellthe goods to others.In the case of payment by D/A,the further difficulty arises that,on the buyer accepting the draft,thedocuments of title will be surrendered to him.Hence,if the buyer goes bankrupt or becomes insolvent before the payment by D/P or D/A,unless the buyer is of unquestionable integrity or of there is a special relation between the seller and the buyer.It is far better for the exporter to use L/C rather than D/P or D/A.However,under certain circumstances or for certain purposes,payment by D/P or D/A is still deemed necessary,for instance:(1)For implementation of foreign trade policy,especially for the promotion of trade with developing countries.(2)For promotion of exports,especially to push the sale of our new products and difficultsell commodities.(3)For promotion of trade with the small enterprises by the granting credits to them.(4)For simplifying procedures of payment while doing business with affiliated corporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/P at 30 days after sight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(Trust Receipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。
信用证审核练习 单证
2005年11月全国国际商务单证员培训认证考试国际商务单证缮制与操作试题根据合同审核信用证（30分）SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DA TE: AUGUST 08, 2005BUSAN, KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNA TIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis 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: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL V ALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSANDONL Y.*** 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 package number, gross weight, measurement and the wording: “KEEP AW AY FROM MOUSTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINA TION: 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 CONDIGTIONS 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 LIMITED ，BUSANSEQUENCE OF TOTAL *27 : 1 / 1FORM OF DOC. CREDIT *40 A : IRREVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE 31 C : 20050825EXPIRY *31 D : DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT *50 : JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564, DONG-GU, BUSAN,KOREABENEFICIARY *59 : WONDER INTERNA TIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT ，NANNING, CHINAAMOUNT *32 B : CURRENCY HKD AMOUNT 39,000.00A V AILABLE WITH/BY *41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT ... 42 C : DRAFT AT 90 DAYS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42 A : BANK OF KOREA LIMITED ，BUSANPARTIAL SHIPMENTS 43 P : NOT ALLOWEDTRANSSHIPMENT 43 T : NOT ALLOWEDLOADING IN CHARGE 44 A : MAIN PORTS OF CHINAFOR TRANSPORT TO ... 44 B : MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C : 20051031SHIPMENT PERIOD 44 :DESCRIPT. OF GOODS 45 A :+COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R.CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46 A :1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO. & CONTRACTNO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING 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 71 B : ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEV ALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+ WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND INCOMPL Y WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILLBE PAID MA TURITY.SEND. TO REC. INFO. 72 : /SUBJECT U.C.P.1993 ICC PUBLICATION 500经审核信用证存在的问题如下：。
信用证审证试题及答案
信用证审证试题及答案一、单项选择题（每题2分，共10分）1. 信用证的开证行是：A. 出口商B. 进口商C. 开证行D. 通知行答案：C2. 信用证的有效期是指：A. 信用证的开立日期B. 信用证的到期日期C. 信用证的交单日期D. 信用证的承兑日期答案：B3. 下列哪一项不是信用证的特点？A. 独立性B. 单据化C. 无条件性D. 可转让性答案：C4. 信用证的类型不包括：A. 可撤销信用证B. 不可撤销信用证C. 可转让信用证D. 即期信用证答案：A5. 信用证中规定的“最迟装运日期”是指：A. 货物必须在该日期之前装运B. 货物必须在该日期之前到达C. 货物必须在该日期之前清关D. 货物必须在该日期之前支付答案：A二、多项选择题（每题3分，共15分）1. 信用证审证时，以下哪些单据是必须审核的？A. 发票B. 提单C. 保险单D. 装箱单E. 原产地证明答案：A, B, C2. 信用证中可能包含的条款包括：A. 付款条款B. 交货条款C. 运输条款D. 保险条款E. 质量保证条款答案：A, B, C, D3. 信用证审证时，以下哪些情况可能导致拒付？A. 单据与信用证条款不符B. 单据与合同条款不符C. 单据与国际惯例不符D. 单据内容不完整E. 单据过期答案：A, D, E4. 信用证的有效期和到期地点通常包括：A. 有效期B. 到期地点C. 交单期限D. 交单地点E. 承兑期限答案：A, B5. 信用证审证时，以下哪些因素需要特别注意？A. 单据的一致性B. 单据的完整性C. 单据的准确性D. 单据的时效性E. 单据的合规性答案：A, B, C, D, E三、简答题（每题5分，共20分）1. 请简述信用证审证的基本流程。
答案：信用证审证的基本流程包括：接收信用证、审核信用证条款、准备单据、提交单据、审核单据、处理不符点、结算和通知。
2. 信用证审证时，如何处理不符点？答案：处理不符点时，首先需要确定不符点的性质和严重程度。
最新实训12审核信用证答案
要求修改信用证的理由
1、信用证开证日期不对
2、信用证的有效期不对
3、信用证的到期地点在国外
4、申请人的名称、地址不对
5、大、小写金额不对
6、汇票的付款期限不对
7、分批装运规定错误
8、商品数量错误
9、商品单价错误
10、信用证援引合同号错误
11、投保加成不对
12、投保险别错误
13、交单期限过短
14、漏列溢短装条款
15、未加以保兑
110428
6月15日
CHINA
名称F.T.C CORP
地址AKEDSANTERINK AUTOP
大写eight应为eighty
小写应为36480.00
即期at sight
ALLOWED
9600pcs
3.80/pc
GW2005X06
10%
F.P.A
应改为15天
应在信用证上加上
Confirmation一项应该为CONFIRM
合同规定开证日期在5月1日前
合同规定在5月1日后的15天
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
与合同不符
6天交单期太短
合同中有溢短装规定
合同中规定为保兑信用证
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”。
信用证审核练习答案
1、 到期日过早，应为8月15日 2、 到期地在香港（目的港），建议改为上海（装运港）到期 3、 金额币种错误，应为港元 4、 汇票付款期限错误，应为即期 5、 禁止分批装运，应改为允许 （注：信用证的规定不宜比 合同还严苛） 6、 保险单条款的投保加成率过高，应为10% 7、 提单条款的运费条款错误，应为 Freight Prepaid （注：因为采用的术语是CIF） 8、 银行费用负担不合适（注：信用证上说完全由受益人承担） ，应该为受益人承担香港以外发生的费用 9、 交单期过短，应改为装运日后15天 10、 信用证未加保兑，应为保兑信用证C卷益人承担）C卷
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。
审核信用证题目及答案汇编
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 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。
信用证审核练习
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to thePacking: In Cartons Shipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:***********************CIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE:***********************CIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to theTOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersPlease sign, and return one copyLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLANDBENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 45,600.00AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENTPLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.Exercise 3SHANGHAI TEXTILES IMP. & EXP. CORP.27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21-63218467 FAX: 86-21-63291267SALES CONFIRMATIONNO.: ST060311DATE: AUG. 15, 2006 TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG. KOWLOON, HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY: textileSPECIFICATION: Twill 2/1 108 x 54 / 20 x 20 59”PACKING: Packed in cartons of ten metersQUANTITY: Total 10,000 metersUNIT PRICE: USD54.00 per meter CIFC2H.K.TOTAL AMOUNT: USD540,000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONLY.)SHIPMENT: During Oct./Nov. 2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risk as per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30 days before the month ofshipment valid for negotiation in China until the 15th day after the date of shipment.REMARKS: Please sign an return one copy for our file.The Buyer: The Seller:Alice SHANGHAI TEXTILES IMP. & EXP. CORP.HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O. BOX 64, H.K.TEL: 822-1111 FAX: 810-1112Advised through: Bank of China, No. CN3099/714Shanghai Branch, DATE: Oct. 2nd, 2006 H.K.To: SHANGHAI TEXTILES IMP. & EXP. CORPORATION27 ZHONGSHAN ROAD, SHANGHAI, CHINAApplicant: SUPERB AIM (HONGKONG) LTD.RM. 450 FUNGLEE COMM BLDG. KOWLOON, HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/744 in your favour for a sum not exceeding about HKD540,000.00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial invoice in 6 copies.2. Packing list in quadruplicate.3. 2/3 clean on board B/L made out to order notify the above mentioned applicant and marked“Freight Collect” dated not later than October 31st, 2006. From Shanghai to Hongkong, partial shipments are not permitted.4. Insurance policy in 2 copies covering All Risks and War Risk for 150% invoice value as per therelevant ocean marine cargo clauses of PICC dated 1981/01/01.5. Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform to sample submitted on 7th June, 2006.DESCREPTION OF GOODS:Textile, twill 2/1 108 x 54 / 20 x 20 59”, total 10,000 meters, packed in cartons of ten meters, USD54.00 per meter CIFC2 H.K.Exercise 4Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis 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: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN 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.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRYAPPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/31DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500 Exercise 6SALES CONTRACTTHE SELLER: NO.WILL09068 SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms andTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT。
信用证审证练习题(3)
根据下面的销售合同审核信用证。
合同条款：卖方：中国机械进出口公司买方：史密斯公司商品名称：挖掘机数量；15台单价：CFR欧洲主要港口每台60 000.00瑞士法郎总值：900 000.00瑞士法郎装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船付款条件：凭不可撤销即期信用证付款签订日期和地点：2002年6月15日于北京合同号码：B1125信用证内容：Irrevocable Documentary Credit No. 2234 dated June 25, 2002Advising Bank: Bank of China, BeijingApplicant: China National Machinery Imp. /Exp. CorpBeneficiary: Smith & Co.Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only)Expiry Date: September 15, 2002 for negotiation in ChinaWe hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:(1)Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.(2)Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.(3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value.Shipment is to be effected during August 2002 from China Port to European Main Ports.Partial shipments prohibited. Transshipment allowed.We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be dulyhonored at maturity.附参考答案：Dear sirs,We have received your L/C No. 2234 but regret to say that we have found some discrepancies in the above mentioned L/C.Please make the following amendments in the L/C.(1)The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.(2)Swiss Francs instead of French Francs.(3)Delete insurance clause.(4)“Partial shipments prohibited” should read “Partial shipments allowed.”As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.Yours faithfully根据下面的销售合同审核信用证。
(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。
7-信用证基本内容解读及审核要点课后测试答案
7-信用证基本内容解读及审核要点单选题•1、信用证的特别条款不包括（）。
（12.5 分）✔A汇率条款✔B软条款✔C电索条款✔D硬条款正确答案:D多选题•1、信用证格式项目主要包括了信用证的（）。
（12.5 分）A形式B号码C当事人的名称和地址D信用证金额与币种正确答案:A B C D•2、常见的信用证的支付方式包括（）。
（12.5 分）A即期付款B延期付款C承兑D议付正确答案:A B C D•3、在商品运输条款方面，需要重点关注的项目是（）。
（12.5 分）A港口名称B是否转运C最迟装运日D唛头正确答案:A B C•4、信用证中，最重要的几项单据包括（）。
（12.5 分）A商业发票B运输单据C保险单据D港口名称正确答案:A B C判断题•1、一切信用证应该是不可撤销的，即使对此未作出指示也是如此。
( )（12.5 分）✔A正确✔B错误正确答案:正确•2、装运日是指货物装运完毕的截止日期，而非开始装运的日期。
（）（12.5 分）✔A正确✔B错误正确答案:正确•3、运输单据中最常用及最重要的单据是海运提单。
（）（12.5分）✔A正确✔B错误正确答案:正确。
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SALES CONTRACT
NO. ZCM9368Date：SEP 27，2004 Seller：SHANGHAI TENGXING TRADING CO.，LTD.
Address：15 DONGFANG ROAD，SHANGHAI，CHINA.
Buyer：UNIWORLD S.R.L.
Address：ARZAGA 28，20185，MILANO，ITAL Y
The undersigned（签名）Sellers and Buyers have agreed（达成协议）to close the following transaction according to the terms and conditions stipulated below：（允许分皮，不允许转运）
SHIPMENT TO BE EFFECTED BEFORE THE END OF OCTOBER FROM SHANGHAI TO MILANO，ITALY WITH PARTIAL
SHIPMENT ALLOWED AND TRANSHIPMENT NOT
ALLOWED．
PAYMENT L/C A T 60 DAYS AFTER SIGHT
PACKING 50KG / NEW AND EXPORT WORTHY BAG
MARKS & NOS．J. B. S
SHHX98027
ITALY
C/NO.1-UP1
INSURANCE TO BE COVERED BY THE SELLER FOR 110% OF INVOICE V ALUE（价值）
AGAINST（反对）FPA RISKS（平安险）AND WAR RISKS
（战争险）AS PER OCEAN MARINE CARGO CLAUSES（所
有货物条款）AND OCEAN MARINE CARGO W AR RISKS
CLAUSES OF P．I．C．C ．DA TED 1 / 1 / 1981. DONCUNMENT : +SIGNED INVOINCE IN FIVE COPIES （一式五份）;
+PACKING LIST（包装单）IN FOUR COPIES ;
+INSURANCE CERTIFICA TE（保险单）IN THREE COPIES ;
买方（签章）卖方（签章）
THE BUYER THE SELLER
（2）国外来证
Form of Doc Credit：REVOCABLE （可撤消）
Doc Credit Num：MLC9067
Date of Issue：041001
Date / Place Expiry（终止日期、地点）1115 , IN THE COUNTRY OF APPLICANT Applicant：UNIWLD S.R.L，ARZAGA 28，20185 MILANO ITAL Y（投保人）Beneficiary：SHANGHAI TENGXIN TRADING CO.，LTD.15 DONGFANG ROAD，SHANGHAI，CHINA.
Amount：HKD 18000．00
Avail With By：BANK OF CHINA, SHANGHAI BRANCH
Drafts At：L/C A T 60 DAYS AFTER DATE
Drawee：ISSUING BANK
Partial Shipments：ALLOWED（部分装运）
Transhipment：ALLOWED（转运）
Loading on Board：SHANGHAI，CHINA
Transport to：MILANO，ITALY （目的地）
Latest Shipment：041031 （最迟装船期）
Description of Goods：FOR 20MT OF MANGANESE SULPHATE A T A PRICEF USD600 PER MT，CFR MILANO，ITALY
Document Required :
1、SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE.
2、PACKING LIST IN QUADRUPLICATE.
3、FULL SET(2/3) OF CLEAN ON BOARD MARINE BILL OF LADING CONSIGNED TO ORDER，ENDORSED IN BLANK，MARKED FREIGHT COLLECT NOTIFY UNIWORLD S.R.L，ARZAGA 28，20185 MILANO ITALY .
4、CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.
5、INSPECTION CERTIFICATE OF QUALITY ISSUED BY CCIB.
6、INSURANCE CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING WPA RISKS AND WAR RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES AND OCEAN MARINE CARGO WAR RISKS CLAUSES OF P.I.C.C.DA TED 1 / 1 / 1981.
7、BENEFICIARY'S CERTIFICATE STATING THAT ONE FULL SET OF ALL COPY DOCUMENTS HA VE BEEN SENT TO UNIWORLD S.R.L.BY COURIER BEFORE ETA OF SHIPMENT.
Conditions：
1、ALL DOCUMENTS MUST BE MARKED AS ORIGINAL UNLESS COPY（IES）
2、ALL CHARGES ARE FOR THE BENEFICIARYS ACCOUNT.
3、A CHARGE MAY BE TAKEN IN RESPECT OF ANY TELEGRAPHIC TRANSFER ALL DOCUMENTS MUST BE IN THE ENGLISH LANGUAGE （EXCEPT WHERE OTHERWISE，EXPRESSLY STATED）
Charges：ALL CHGS. OUTSIDE COUNTRY OF ISSUE FOR ACCOUNT OFBENEFICIARY/EXPORTER TRANSIT INTEREST CHARGES ARE PAYABLE BY BENEFICIARY/EXPORTER
Period for Pres：WITHIN 15 DAYS AFTER THE DA TE OF SHIPMENT，BUT WITHIN THE V ALIDITY OF THE CREDIT
Confirmation instructions：WITHOUT
.
1 REVOCABLE （可撤消）改为IRREVOCABLE（不可撤消）
理由：可撤消对出商不利，所以改为不可撤消
2 IN THE COUNTRY OF APPLICANT改为BENEFCIARY
理由：信用证有效地应改在收益人所在国3 TENGXIN 改为TENGXING
理由：地址要完全一样
3 价格单位不对
理由：货币符号不同
5 付款期限不对
理由：汇票的付款期限与合同不符
6 转运应改为不允许
理由：转运条款与合同不符
7 单价不对，600改为900
理由：单价与合同不符
8 CFR改为CIF
理由：贸易术语与合同不符
9 发票4份改为5份
理由：与合同不符
10 运费已付改为运费未付
理由：运费条款与合同不符
11 投保加成与合同不符
12 把WPA改为FPA，保险险别与合同不符。