信用证修改练习题
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”。
信用证练习(有答案)
信用证练习一、单选题1、所谓“信用证严格相符”的原则，是指受益人必须做到（）。
A.信用证和合同相符B.信用证和货物相符C.信用证和单据相符答案：C解析：在信用证业务中，实行的是凭单付款的原则，开证银行只根据提交的单据与信用证相符，即要求“单证一致”、“单单一致”。
2、信用证的基础是买卖合同，当使用证与买卖合同规定不一致时，受益人应要求（）。
A．开证行修改B．开证申请人修改C．通知行修改答案：C3、在信用证业务中，银行的责任是：（）A、只看单据，不看货物B、既看单据，又看货物C、只管货物，不看单据答案：A4、信用证上如未明确付款人，则制作汇票时，受票人应为（）。
A．开始申请人B．开证银行C．议付行D．任何人答案：B5、根据国际商会《跟单信用统一惯例》的规定，如果信用上未注明“不可撤消”的字样，该信用证应视为：A.可撤消信用证B.不可撤消信用证C.远期信用证D.由受益人决定可撤消或不可撤消答案：B6、在合同规定的有效期，（）负有开立信用证的义务。
A. 卖方B. 买方C.开证行D.议付行答案：B解析: 考点为开立信用证的要求。
买方负有开立信用证的义务，要求开证行开立的有条件的承诺付款的书面文件。
7、在交易金额较大，对开证行的资信有不了解时，为保证货款的及时收回，买方最好选择（）。
A.可撤销信用证B.远期信用证C.承兑交单D.保兑信用证答案：D解析：信用证的选择问题，ABC收回货款的风险大。
采用保兑信用证，是指一家银行开立的信用证，由另一家银行加以保证兑付，保兑行在信用证下也承担了第一付款责任。
8、关于信用证的有效期，除特殊规定外，银行将拒绝接受迟于运输单据出单日期（）天后提交的单据。
A.20B.30C.25D.21答案：D解析：本题是关于信用证的有效期与银行交单的关系。
银行拒绝接受迟于运输单据出单日期21天后提交的单据（出单日期指提单签发日期，即货物装船完毕日期）9、按照《跟单信用证统一惯例》的解释，在信用证中如未注明是可以撤销，则该证为：A.可撤销信用证B.不可撤销信用证C.由双方协商决定答案：B解析：根据《跟单信用证统一惯例》规定，信用证上未注明是可撤销信用证或不可撤销信用证时，视为不可撤销信用证。
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。
(完整版)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 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。
修改信用证模版英语
一．指出不符点1.W e have received your L/C NO123 ,but find it contains the following discrepancies and would request you to make the following amendments2.T hank you for your L/C No.123,but we regret to say that we have found a number of discrepancies , please amend the L/C as follows.3.R eferring to L/C No.123 ,we must point out that the unit of quantity are not conform to the contract.二．不符内容点的修改：1.To add the clause2.To insert the word before/after/between3.To increase the amount of ….from…..to4.To delete the clause/the words5. should read6.please amend instead of三．要求尽快修改：1.please amend the L/C as soon as possible ,so as to enable us to effect shipment in time 2.please adjust the credit immediately so that we can make arrangements to ship the goods in time.3.Your early amendment to the L/C will be highly appreciated.教你如何用WORD文档(2012-06-27 192246)转载▼标签：杂谈1. 问：WORD 里边怎样设置每页不同的页眉？如何使不同的章节显示的页眉不同？答：分节，每节可以设置不同的页眉。
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
国际结算-信用证（含答案）
任何情况下，银行审核单据总是以《UCP600》为依据。
正确答案:B试题解析：(1分)A、正确B 、错误信用证项下单证不符，开证行可以拒付货款；托收项下单据不符，买方可以拒付货款。
正确答案:A(1分)A、正确B、错误错误：信用证业务中，单证相符以单单相符为前提。
正确答案:B(1分)A、正确B、错误在信用证支付方式的情况下，卖方凭以向客户收取货款的，不是实际货物，而是与来证要求完全相符的全套单据。
正确答案:A (1分)A、正确B、错误错误：与跟单托收或协定贸易支付方式不同，信用证支付方式下，单据的作用非常重要。
正确答案:B(1分)A、正确B、错误错误：信用证项下单据应在信用证效期内和交单期内向银行提交。
如果信用证对交单期未作规定，则交单期不得迟于运输单据日期后的15天，并且不得迟于信用证的有效期。
正确答案:B试题解析：(1分)A、正确B、错误联合国设计推荐使用的运输标志(唛头)代码由收货人简称、合同号、目的地和件号四个部分组成。
正确答案:A(1分)A、正确B、错误制单指按信用证、合同和其它有关要求，并根据货物与运输等实际情况缮制有关单据，是单证工作的基础。
正确答案:A(1分)A、正确B、错误错误：审单要做到内容准确、格式完整、单据齐全、份数不缺、单证一致和单单相符，还要保证各种单据的签发日期无逻辑、惯例和条款规定上的矛盾。
正确答案:A(1分)A、正确B、错误单证的不符点只要议付行同意并进行了议付，受益人就可不接受开证行追索货款。
正确答案:B(1分)A、正确B、错误在信用证业务中，各有关方面当事人处理的是：( )正确答案:A(3分)A、单据B、货物C、服务D、其它行为2．采用信用证支付方式，受益人向客户收取货款的凭据是：( ) 正确答案:C(3分)A、已装运的实际货物B、寄单银行要求开证银行付款的书面通知C、与信用证条款完全相符的全套单据D、与买卖合同内容一致的全套单据错误：单证缮制必须做到正确、完整、及时、简明和整洁，其中，( ) 是单证工作的前提。
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”。
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。
,CIFDUBAIVIAHONGKONG,:30TH APRIL,:15TH MAY,审核结果：（2）WEIGUOROAD改为JIANSHEROAD。
（3）总金额币别错误，应为HKD而不是USD。
（4）议付地在国外不妥，应改为国内。
（5）转运规定与合同不符，应为ALLOWED，而不是NOTALLOWED。
（6）CIFDUBAI改为CFRDUBAI。
（7）3PC/CARTON应改为2PCPERCARTON。
（8）溢短装幅度5%错误，应为10%。
（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.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。
Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandcond itionsstipulatedbellow:Packing:InCartons ShippingMark:.CHITTAGONG Timeofshipment:DuringMay,2008 PartialShipmentandTransshipmentareallowed. Insurance:Tobeeffectedbythebuyer TermsofPayment:.TheSeller: SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISE LETTEROFCREDITSEQUENCEOFTOTAL27:1/140A:IRREVOCABLE20:06660801DATEOFISSUE31C:FEBRUARY24,2008 APPLICABLERULES40E:UCPLATESTVERSION DATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH APPLICANT50:ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH ISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCH PARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX PER DOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX PER DOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEAN BILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT. ADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKING CHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’信用证审核结果3.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。
信用证修改答案
SMT006-1参考答案修改信用证2013 MAR29 08:17:21MT: H.S.700 ISSUE OF DOCUMENTARY CREDITFUNC FJQZOOTQUMR10732456APPLICATION HEADER 0 700 1635 060328 CZNBSBAXXX 5913 287523 060328 1536 N♦ KOOKMIN BANK♦ PUSANUSER HEADER SERVICE CODE 103BANK PRIORITY 113INFO.FROMC1211:SEQUE NCE OF TOTAL ♦ 27: 1/2FORM OF DOC. CREDIT ♦ 40:IRREVOCABLEDOC. CREDIT NUMBER ♦ MKC478632DATE OF ISSUE ♦ 31C:20130428EXIPRY ♦ 31D: DATE 20130610IN OUR COUNTRY20130627IN CHINAAPPLICANT ♦ 50: D.D. TRADING COMPANYBENEFICIARY ♦ 59: WENZHOU SMART INTERNATIONAL COMPANY189 YANDANG ROAD 18WENZHOUCHINAAMOUNT ♦ 32B: CURRENCY USD AMOUNT 31920.00 32376.00 A VAILABLE WITH/BY ♦ 4 ID: BANK OF CHINA, WENZHOU BRANCHBY NEGOTIATIONDRAFTS AT... ♦ 42C: DRAFTS AT 30 DAYS' SIGHT AT SIGHT DRAWEE ♦ 42A: CZNBSBAXXXKOOKMIN BANKPUSANPARTIAL SHIPMENTS ♦ 43P: ALLOWEDTRANSHIPMENT ♦ 43T: PROHIBITED ALLOWLOADING IN CHARGE ♦ 44A: SHIPMENT FROM CHINESE PORT (S)FOR TRANSPORT TO ♦ 44B: PUSAN, KOREALATEST DATE OF SHIP ♦ 44C: 2013051020130612DESCRIPT.OF GOODS ♦ 45A: TENDENCY SHOE7672280 PAIRSUNIT PRICE: USD 14.00 PER PAIR USD 14.20PRICE TERM: CIF PUSAN CIFC5%DOCUMENTS REQUIRED ♦ 46A:+2/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADEOUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED"FREIGHT PRIPAID" NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).3/3+1/3 ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING SHOULD BEAIRMAILED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENTEFFECTED.+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING S/C NO.+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED INBLANK, FOR 120 PCT OF THE INVOICE V ALUE INCLUDING: ALL RISKS ANDWAR RISK, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THECURRENCY OF THE DRAFTS. 110+CERTIFICA TE OF ORIGIN IN ONE ORIGINAL AND ONE COPY.+PACKING LIST IN 3 FOLD.ADDITIONAL COND. ♦ 47:1. T.T. REIMBURSEMENT IS PROHIBITED.2. THE GOODS TO BE PACKED IN EXPORT CARTONS.3. INSPECTION IS TO BE EFFECTED BEFORE SHIPMENT AND RELEVANTCERTIFICATED/REPORTS ARE REQUIRED FROM THE INSPECTINGAGENCY OR INSPECTOR DESIGNATED BY THE BUYER.(删除)DETAILS OF CHARGES ♦ 71B:ALL BANKING CHARGES OUTSIDE KOREA INCLUDING REIMBURSEMENTCOMMISSION ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD ♦ 48:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OFSHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT.CONFIRMATION ♦ 49: WITHOUTINSTRUCTION ♦ 78:THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALLDOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(KOOKMIN BANK) INONE LOT, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WEWILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIA TING BANK. TRAILER: ORDER IS <MAC:xPAC:><ENG:><CHK:><PDE:>MAC: ADD3DB42CHK: 7579D6214807。
审核信用证练习
全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据合同内容审核信用证，指出不符之处并提出修改意见。
（36分）SALES CONTRACTTHE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,LTD. DA TE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED A T: QINGDAO,CHINA THE BUYER:LINSA PUBLICIDAD, S.A.V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis 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 andPacking: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA Loading Port and Destination:FROM QINGDAO TO BARCELONA NOS.1-26 Partial Shipment and T ransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.T erms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TOTHE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN V ALID FOR NEGOTIA TION IN CHINA UNTIL THE15th DA Y AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDI T27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DA TE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LA TEST VERSION31D: DA TE AND PLACE OF EXPIRY：DA TE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY：SHANDONG YIHAN IMP. & EXP. CO., L TD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:A V AILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS A T… 30 DA YS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS ：NOT ALLOWED43T:TRANSSHIPMENT ：NOT ALLOWED44E:PORT OF LOADING ：ANY CHINESE PORT44F:PORT OF DISCHARGE ：V ALENCIA, SPAIN44C:LA TEST DA TE OF SHIPMENT ：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DA TED ON DEC. 1, 2008CARDHOLDER DYED COW LEA THERBLACK COLOUR/8000PCS A T USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS A T USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICA TE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDERMARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICA TE IN DUPLICA TE ENDORSED IN BLANK FOR110% INVOICE V ALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTA TION：WITHIN 5 DA YS AFTER THE DA TE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMA TION INSTRUCTION：WITHOUT答题纸。
国际商务单证员单证操作与缮制(信用证的审核与修改、订舱委托书
国际商务单证员单证操作与缮制（信用证的审核与修改、订舱委托书的缮制及订舱业务办理）模拟试卷1(题后含答案及解析)题型有：1. 审核信用证 4. 制单根据合同审核信用证（本题20分）1．根据项目六操作二中提供的销售合同审核进口国开来的信用证。
以下是受益人根据合同规定审核来证的实务操作，先看上面给出的合同，然后根据合同内容审核信用证中与合同不相符的地方并提出修改意见。
进口国开来的信用证如下。
FROM：BANK OF BRAZIL RIO DE JANEIROTO：SHANGHAI PUDONG DEVELOPMENT BANK27：SEQUENCE OF TOTAL：1／140A：FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20：DOCUMENTARY CREDIT NUMBER：HJQ23431C：DATE OF ISSUE：11072340E：APPLICABLE RULES：UCPLATEST、VERSION31D：DATE AND PLACE OF EXPIRY：110906 CHINA50：APPLICANT：COMPANHIA BRASILEIRA DEDISTRIBUICAOROD.ANHANGUERA，KM 17，8OSASCO—SP—BRASIL59：BENEFICIARY：N．J TRADE CO．，LTD.12F 7 BLDG SHATOUJIAO FREETRADE ZONE，YANTIAN，SHENZHEN，CHINA 41606132B：CURRENCY CODE，AMOUNT：USD 25 13641D：A V AILABLE WITH...BY...：ANY BANK BY NEGOTIATION42C：DRAFTS AT...：30 DAYS AFTER SIGHT42D：DRAWEE：OURSELVES43P：PARTIAL SHIPMENTS：PARTIAL SHIPMENTS ARE PROHIBITED43T：TRANSSHIPMENT：TRANSSHIPMENT ARE PROHIBITED44E：PORT OF LOADING／AIRPORT OF DEPARTURE：YANTIAN44F：PORT OF DISCHARGE／AIRPORT OF DESTINATION：ANY PORT IN BRASIL44C：LATEST DATE OF SHIPMENT：11090145A：DESCRIPTION OF GOODS AND／OR SERVICES：PENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一127VPENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一220V AS PER DESCRIBED ON S／CNO．100566 DATED JULY 16，2011．CIF SANTOS》AS PER INCOTERMS 2010 OF ICC PARIS．46A：DOCUMENTS REQUIRED：(1)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED COMMERCIAL INVOICE WITH COMPLETE DESCRIPTION OF GOODS，SHOWING CIF AMOUNT IN FIGURES．(2)3／3 ORIGINALS PLUS 3 COPIES OF CLEAN ON BOARD BILL OF LADIN CONSIGNED TO COMPANHIA BRASILEIRA DE DISTRIBUICAO，CNPJ 47．508．411／0078—35 ROD.ANHANGUERA，KM 17，8—0SASCO—BRAZIL，NOTIFY PARTY SAME AS CONSIGNEE. FREIGHT PREPAID COVERING SHIPMENT FROM SHANGHAI TO SANTOS—BRAZIL．BILL OF LADING MUST SHOW：PO NUMBER，NUMBER OF CARTONS．(3)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED PACKING LIST WITH FULL DESCRIPTION OF GOODS．(4)1 ORIGINAL PLUS 1 COPY OF CERTIFICATEOF ORIGIN．(5)FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110％OF INVOICE V ALUE COVERING ALL RISKS AND WAR RISK OF Institute Cargo Clause(A)．47A：ADDITIONAL CONDITIONS：(1)ALL DISCREPANCIES DUE TO TYPOGRAPHICAL MISTAKES ARE WAIVED.(2)NUMBER OF THIS LETTER OF CREDIT AND THE REFERENC TR100566 MUST BE STATED ON ALL DOCUMENTS．(3)WILL BE REFUSED SHIPPING DOCUMENTS SHOWING SHIPMENT DATE PRIOR OF ISSUANCE OF THIS LETTER OF CREDIT．71B：DETAILS CHARGES：BANKING CHARGES OUTSIDE OF BRASIL ARE FOR BENEFICIARY’S ACCOUNT．48：PRESENTATION PERIOD：DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER ISSUANCE OF THE TRANSPORT DOCUMENT BUT WITHIN THE V ALIDITY OF THIS CREDIT．49：CONFIRMA INSTRUCTIONS：WITHOUT53A：REIMBURSEMENT BANK：SCBLUS3378：INSTRUCTIONS：(1)WHETHER ALL TERMS AND CONDITIONS ARE COMPLIED WITH，PLEASE CLAIM REIMBURSE，ON THE 5TH WORKING DAY AFTER YOUR IMMEDIATE TESTED MESSAGE TO US INFORMING AMOUNT OF DOCS．，SHIPMENT AND NEGOTIATION DATES，AWB AND COMM．INVOICE NRS，DEPATURE PLACE，DESTINATION AND CONFIRMING THAT SHIPPING DOCUMENTS ARE BEING REMITTED TO OUR OFFICE.(2)PLEASE ADVISE BENEFICIARY URGENTLY UNDER ADVISE TO US．补充资料如下。
已做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 option Packing: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed 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 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 endors ed 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 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 (1993 Revision), 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”。
国际贸易实务(信用证条款的审核和修改)单元习题与答案
一、单选题1、信用证和货物合同的关系是（）。
A.货物合同是信用证的一部分B.信用证是货物合同的一部分C.信用证独立于货物合同D.信用证从属于货物合同正确答案：C2、不属于信用证结算方式涉及的主要当事人有（）。
A.委托人B.受益人C.议付行D.通知行正确答案：A3、在下列信用证当事人中，（）是汇票的出票人。
A.开证申请人B.付款行C.受益人D.议付行正确答案：C4、信用证的基础是国际货物买卖合同，而且又是开证行对出口人的有条件的付款承诺。
所以，当信用证条款与销售合同规定不一致时，受益人可以要求（）。
A.开证人通过开证行修改B.通知行修改C.议付行修改D.开证行修改正确答案：A5、信用证修改通知书有多项内容时（）。
A.可以接受一部分，拒绝另一部分B.不允许做任何修改C.不可全部拒绝D.如果接受，必须是全部接受正确答案：D6、A银行开出的信用证，经B银行保兑，在付款责任上，（）承担第一性的付款责任。
A.A银行和B银行B.由卖方决定C.B银行D.A银行正确答案：A7、信用证规定装运期限为3月份，有效期为4月14日，没有规定交单期。
出口公司装船后，提单签发日为3月8日，出口人应于（）前（包括当日）去交单。
A.3月23日B.3月29日C.4月14日D.3月28日正确答案：B8、出口公司收到银行转来的信用证后，侧重审核（）。
A.信用证的真实性B.信用证内容与合同是否一致C.开证行的政治背景D.开证行的资信能力正确答案：B二、判断题1、根据UCP600规定，所有信用证都应规定一个到期日及一个付款交单地点。
正确答案：×2、根据UCP600，信用证项下单据应在信用证有效期和交单期内向银行提交。
如果信用证对交单期未作规定，则交单期不得迟于运输单据日期后的15天，并且不得迟于信用证的有效期。
正确答案：√3、对信用证条款的修改，只要进口商与出口商双方同意即可，无须通知开证行。
正确答案：×4、出口公司在收到对方开出的信用证后，应严格按照信用证的有关条款进行发货、装运、制单结汇。
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(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 $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of: 67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract No.PS-1234 dated October 11,2005.From China port to Singapore.Drafts to be drawn at 30 days after sight on our bank and accompanied by the followingdocuments marked "X"....(X)Signed Commercial Invoice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID.(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s). Partial shipments are permitted.Transshipment is prohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corp.)买方：温哥华加拿大食品公司(Canada Food Corp., Vancouver)商品名称：长城牌草莓酱(Gread wall brand strawberry jam)规格：340克听装。
数量：1000箱（每箱50听）。
单价：CIF温哥华，每箱30加元。
总值：30,000加元。
包装：纸箱装。
保险：由卖方按发票金额110%投保一切险。
装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。
信用证须不迟于装运月份前30天到达卖方。
有效期应为最后装运期后15天在中国到期。
签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下:Date: 1 June, 1988To: Bank of China, BeijingWe hereby open our Irrevocable Letter of Credit No.9876543 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China portDrafts to be drawn at sight on our bank and accompanied by the following documents, marked"X": ......Partial Shipments permitted.Transshipment permitted.Shipment must be effected not later than 31 August 1988. This L/C is valid at our counter until 5 September 1988. For Bank A请指出并修改信用证的不符点:实例03合同条款如下:卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corporation)买方：温哥华香港食品公司(Hong Kong Food Company, Vancouver)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 National Cereals, Oils & Foodstuffs Corporation,Beijing, ChinaAdvised through Bank of China, BeijingNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear Sirs:You are authorized to draw on Hong Kong Food Company, Vancouver for a sum not exceeding 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 documents:──Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "freight to collect" dated not later than November 30, 1992 and notify accountee.──Signed Commercial Invoice in quintuplicate.──Canadian Customs Invoice in quintu plicate.──Insurance Policies (or Certificates) in duplicate covering Marine and War Risks. Evidencing 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% Vancouver, details as per your S/C No. 92/8712.Partial shipments are allowed.Transshipment is allowed.This credit expires on November 30, 1992 for negotiation in China. 请指出并修改信用证的不符点: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. Handerson & 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.10/1375DA TE: 18 October, 1992DOCUMENTARY LETTER OF CREDITIRREVOCABLETo: Guangzhou GarmentsImp. & Exp. Corp.Guangzhou, ChinaAdvising Bank: Bank of China, Guangdong Branch, Guangzhou 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 Clean on Board Bills of Lading made out to order and blank endorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.2. Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 dated 3 August, 1992.3. One original insurance Policy/Certificate.Shipment from China 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. Brown & Co., 175 Queen’s Way, Hong 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。