信用证实训题目
信用证实训开证申请书题目及答案
信用证实训开证申请书题目及答案一、申请人基本信息。
亲爱的相关负责人呀，我得先给您说说我的基本情况呢。
我的姓名：[申请人姓名]我的联系电话：[电话号码]我的电子邮箱：[邮箱地址]我所在的公司名称：[公司全称]公司地址：[详细地址]咱这公司呀，可是有好多有趣的故事呢。
大家都很努力地在这儿工作，就盼着能在各种业务里顺顺利利的，所以这个信用证的事儿对我们来说特别重要哦。
二、开证银行相关。
接下来就该说说开证银行啦。
开证银行名称：[银行名称]银行地址：[银行详细地址]我为啥选这家银行呢？这银行的服务可贴心啦。
每次我去办业务，那些工作人员就像我的好朋友一样，耐心地给我解答各种问题。
而且呀，这家银行在业内口碑特别好，就像一个可靠的伙伴，我相信把开证的事儿交给他们，肯定没问题。
三、信用证类型。
咱再聊聊信用证的类型吧。
信用证类型：[是即期信用证、远期信用证还是其他类型呢？在这里写清楚哦]我选择这个类型呀，是经过深思熟虑的呢。
您想啊，如果是即期信用证，就像是马上能拿到的小确幸，资金能很快周转起来；要是远期信用证呢，就像是给未来做了个小规划，有它独特的好处。
反正不管哪种，都是为了让我们公司的业务能像小火车一样，稳稳当当又快快地向前跑。
四、受益人信息。
现在该说说受益人那边啦。
受益人的姓名（如果是公司就写公司名称）：[具体名称]受益人的地址：[详细地址]这个受益人呀，可是我们很重要的合作伙伴呢。
我们之间就像那种互相扶持的小伙伴，一起在商海里闯荡。
给他们开信用证，也是我们对彼此合作关系的一种信任和期待，希望我们能一直这么愉快地合作下去，一起赚大钱，嘿嘿。
五、货物描述。
下面就是很关键的货物描述啦。
货物名称：[具体货物名称]货物数量：[准确数量]货物规格：[详细规格，比如大小、颜色、质量标准等]这些货物呀，就像我们的宝贝一样。
每一个都凝聚着我们的心血和期待。
我们希望通过信用证的方式，顺利地把这些宝贝从供应商那里拿到手，然后再把它们送到需要的客户那里，就像传递幸福一样呢。
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。
信用证习题——精选推荐
信⽤证习题实训⼀、根据所给开证申请书，回答以下问题：IRREVOCA BLE DOCUMENTA RY CREADIT A PPLICATIONTO：BANK OF CHINA Place/date:Sept.25th, 2007NEW YORK1、该笔业务出⼝商公司名称是什么？2、该笔贸易的付款⽅式是什么？出⼝商是否需要开⽴汇票？3、该笔业务的付款⼈是谁？付款期限是即期还是远期？4、该笔业务的商品数量与⾦额是多少？5、该批贸易允许分批装运和转运吗？装运港和⽬的港是哪⾥？6、该笔贸易对提单、保险单有什么要求？7、该笔业务中需要出⼝商提交哪些检验证书？有什么要求？8、该笔业务中需要提交原产地证明吗？9、出⼝商在什么期限内交单？10、该笔业务银⾏费⽤由谁来承担？实训⼆、根据所给出的合同填写开证申请书（见单据⽰样13-1）（⼀）合同资料THE BUYER: ABC COMPANYADDRESS: NO.529, QIJIANG ROAD, TIANJIN, CHINATHE SELLER: XYZ COMPANYADDRESS: NO.203 LIDIA HOTEL OFFICE 1546-49, DONG-GU, BUSAN, KOREA NAME OF COMMODITY: COLD ROLLED STEEL SHEET IN COIL(冷轧钢卷) SPECIFICATIONS: JIS G3141 SPCC-SDSIZE: 0.70MM×1200M×C QUANTITY: 60 MTPRICE TERM: USD210/MT FOB BUSANTOTAL AMOUNT: USD12600.00COUNTRY OF ORIGIN AND MANUFACTURERS: REPUBLIC OF KOREA, VICTORY FACTORYPARTIAL SHIPMENT AND TRANSSHIPMENR ARE PROHIBITIED PACKING: EXPORT STANDARD PACKING, EACH COLL WEIGHT 5.0MT MAX. SHIPPING MARK: STNO. 1…UPTIME OF SHIPMENT: BEFORE JULY 15, 2007PLACE AND DATE OF EXPIRY: CHINA, JULY 30, 2007PORT OF SHIPMENT: BUSANPORT OF DESTINATION: XINGANGPORT, TIANJIN OF CHINA INSURANCE: TO BE COVERED BY BUYER. PAYMENT: BY IRREVOBLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR 100PCT OF INVOICE VALUE AND THE DOCUMENTS DETAILED HEREUNDER. DOCUMENTS:1、INVOICES IN TRIPLICATE2、PACKING LIST IN TRIPLICATE3、FULL SET CLEAN ON BOARD BILL OF LADINGS MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREGHT COLLECT.4、CERTIFICATE OF ORIGIN IN DUPLICATE5、BENEFICIARY’S CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY AFTER SHIPMENT ADVISING GOODS NAME, NAME OF VESSEL, INVOICE VALUE, DATE OF SHIPMENT QUANTITY AND WEIGHT.OTHER TERMS AND CONDITIONS:1、L/C TO BE ISSUED BY TELETRANSMISSION.2、THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE ISSUING BANK.3、ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE.4、PRESENTATION PERIOD: WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT实训三、阅读下述信⽤证并回答问题MT：700 ISSUE OF A DOCUMENTARY CREDITFROM: CITI-BANK LOS ANGELES, U.S.A.SEQUENCE OF TOTAL: *27: 1/1FORM OF L/C *40A: IRREVOCABLEL/C NO. *20: 66IM6895DATE OF ISSUE *31C: 070731EXPIRY DATE AND PLACE*31D: 070915 CHINAAPPLICANT *50: NEW WORLD INTERNATIONAL INC.129 HAYWARD WAY,U.S.ABENEFICIARY *59: NINGBO YUDA IMP. AND EXP. CO.NO.888 HUAISU ROAD ,NINGBO, CHINAAMOUNT *32B USD36800.00AVAILABLE WITH BY *41D: WITH ANY BANK BY NEGOTIATIONDRAFTS AT *42C: AT 30 DAYS SIGHTDRAWEE *42D: CATHAY BANK LOS ANGELES,CA.PARTIAL SHIPMENT *43P: NOT ALLOWEDTRANSHIPMENT *43T: NOT ALLOWEDLOADING FROM *44A: NINGBO PORTFOR TRANSPORTATION TO *44B:LOS ANGELES PORT, USALATEST DATE OF SHIPMENT *44C: 070831DESCRIPTION OF GOODS/SERVICES *45A:POLO BRAND 100% COTTON MEN’S SHIRTS AS PER S/C NO．03M144 AND ORDER NO．NW0381 DELIVERY CONDITION：CIF LOS ANGELESART．NO．：47506 400 DOZEN USD32．00/DOZART．NO．：47507 800 DOZEN USD30．00/DOZDOCUMENTS REQUIRED *46A:+SIGNED COMMERCIAL INVOICE IN 3 ORIGINAL AND 2 COPIES SHOWING FREIGHT CHARGES ，PREMIUM AND FOB VALUE AND INDICATING THE GOODS IS ORIGIN OF CHINA.+PACKING LIST IN 3 FOLDS.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED,MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT.+INSURANCE POLICY IN DUPLICATE FOR 110% OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1,1981.+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT AFTER SHIPMENT.+INSPECTION CERTIFICATE OF QUANTITY AND QUALITY ISSUED BY THE REPRESENTATIVE DESIGNATED BY APPLICANT.ADDITIONAL CONDITIONS: *47A:+ALL DOCUMENTS MUST SHOW THIS L/C NO.+A DISCREPANCY FEE OF USD 40.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT.CHARGES : *71B:ALL BANKING CHARGES OUTSIDE OF OUR COUNTERARE FOR ACCT OF THE BENEFICIARYPERIOD FOR PRESENTATION *48:WITHIN 15 DAYS FROM THE DATE OF B/L BUT NOT LATER THANL/C EXPIRY DATE.CONFIRMATION: *49:ADVISING BANKADVICE THROUGH *57D:YOUR YINXIAN SUB-BRANCHBANK TO BANK INFORMATION *72:THIS CREDIT IS SUBJECT TO UCP600问题：（1）这份信⽤证是什么类型的信⽤证?（2）这份信⽤证的兑付⽅式是什么？是否需要汇票？若需要汇票，要求提供什么汇票?（3）这份信⽤证的开证⽇期、到期⽇、到期地点、最迟装船⽇期、交单期各是何时？（4）这份信⽤证的申请⼈、受益⼈、开证⾏、通知⾏、保兑⾏、付款⾏各是谁？（5）这份信⽤证要求提供哪些单据？各⼏份？（6）这份信⽤证的价格条款是什么？保险应由谁办理？（7）若将来受益⼈提交的单据有三个不符点，开证⾏将收取多少不符点处理费？（8）这份信⽤证的特殊条款中要求受益⼈在所有单据中显⽰什么内容？（9）这份信⽤证是否允许分批与转船?装运港与⽬的港分别是什么地⽅？（10）这份信⽤证有没有软条款？若有，应如何修改？实训四、根据销售合同审核信⽤证，指出信⽤证存在的问题QINGDAO HUANXING IMP.& EXP. CO., LTD.NO.1005 Zhongshan Road (E.1), QINGDAOChinaTel: 0086-0532-******** SALES CONFIRMATION No.: SC0701260Fax: 0086-0532-******** Date: Dec., 1, 2007TO Messrs:SAKULA CO., LTD.ITCBUILDING 6TH FLOOR SUITE 6021-8-4 CHOME ISOBE-DORI CHUO-KU KOBEJAPANTel：0081-78-362-1444 Fax：0081-78-362-1445Dear Sirs:We hereby confirm having sold to you the following goods on the terms and conditions as Specified below:(6) PORT OF LOADING: QINGDAOCHINA(7) PORT OF DESTINATION：KOBEJAPAN(8) PARTIAL SHIPMENTS: NOT ALLOWED(9)TRANSSHIPMENT: NOT ALLOWED(10)TERMS OF PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)INSURANCE: TO BE COVERED BY THE BUYER.(12) REMARKS: 5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED. Confirmed by：THE BUYER THE SELLERMorotomi Liang Bo（2）Letter of CreditSEQUENCE OF TOTAL *27 :1/1FORM OF DOC, CREDIT *40 : REVOCABLEDOC, CREDIT NUMBER *20 :LC-788-392328DATE OF ISSUE *31C :071225EXPIRY *31D : DATE 070215PLACE IN THE COUNTRY OF THE APPLICANTAPPLICANT *50 : SAKULAN CO., LTD.ITC BUILDING 6TH FLOOR SUITE 602 1-8-4CHOME ISOBE-DORI CHUO-KU KOBE JAPAN BENEFICIARY *59 :QINGDAO HUANXING IMP. & EXP. CO., LTD. NO.1005 ZHONGSHAN ROAD (E.1),QINGDAO CHINAAMOUNT *32B : CURRENCY USD AMOUNT 123000, 00MAX. CREDIT AMOUNT *39 : UP TOAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT ... *42C : DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE *42A :*ASAHI BANK LTD,*KYOWA SAIYAMA BANK, LTD.>*TOKYOPARTIAL SHIPMENTS *43P : NOT ALLOWEDTRANSSHIPMENT *43T : ALLOWEDLOADING IN CHARGE *44A:SHIPMENT FROM CHINESEPORT(S)FOR TRANSPORT TO ...*44B :TO TOKYO, JAPANLATEST DATE OF SHIP.*44C :070130DESCRIPT. OF GOODS *45A :(1)MAN’*********************1) MATERIAL: PU 2) SIZE 100 × 4.8CM 3）OUTER PACKING: 150PCS/CTN(2)***************************1) SIZE: 105 × 8CM 2) MATERIAL: PU, NEEDLE BUCKLE 3) OUTER PACKING: 120PCS/CTN (3)DIAMANTE BELT***************1) SIZE: 105 × 3.8CM 2) MATERIAL: METALLIC PU WITH NEEDLE BUCKLE3) OUTER PACKING: 100PCS/CTNPRICE TERM: CIFDOCUMENTS REQUIRED *46A+ 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT+ ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACTNO.+ INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OFTHE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVILMOTIONS CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN+ CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY.+ PACKING LIST IN 3 FOLD+ WEIGHT LIST IN 3 FOLDADDITIONAL COND. *471. T.T. REIMBURSEMENT IS PROHIBITED.2. 10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.3. THE GOODS TO BE PACKED IN STRONG EXPORT CARTONS. DETAILS OF CHARGES *71B: ALL BANKING CHARGES OUTSIDE JAPAN INCLUDINGREIMBURSEMENT COMMISSIONS ARE FOR ACCOUNTOF BENEFICIARY.PRESENTATION PERIOD *48: DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHINTHE VALIDITY OF THE CREDIT. CONFIRMATION *49 : WITHOUT INSTRUCTIONS *78:THIS CREDIT IS NON-OPERATIVE UNLESS THEOPENING BANK GIVES FURTHER ADVICE.THE NEGOTIATIONBANK MUST FORWARD THE DRAFTS AND ALLDOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(INT'L OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO. 800 TOKYO 100-91 JAPAN) IN TWOCONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTSAND DOCUMENTS IN ORDER, WE WILL REIMBURSETHE NEGOTIATING BANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.TRAILER : ORDER IS。
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。
第2章信用证的开立、审核与修改练习(学生)..
A、合同号码及签订日期 C、提单号码及签发日期
10、在以下付款方式中，哪一种方式是银行信用？（
A、信汇
B、托收
C、信用证
D、电汇
单证制作
11、可转让信用证是指开证行授权有关银行在受益人的要求下，可将信用证
的全部或一部分金额转让给第三者的信用证。可转让信用证只限转让 ( A.一次 B、两次 C、三次 D、四次 )。
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
19、如果L/C的修改通知书包括多项内容，则买方（ A、要么全部接受 C、要么全部拒绝 B、部分接受 D、部分拒绝
20、出口退税的货物只有同时具备（
A、属于增值税或消费税范围的货物
ห้องสมุดไป่ตู้
），才有资格办理出口退税。
B、财务会计上已作出口销售处理的货物
C、经出口报关已离境的货物
D、出口货物已结汇
单证制作
三、判断题
A、30天
B、60天
C、120天
D、90天
单证制作
二、多项选择题
1、某出口商接到国外开来信用证，其中规定：针织布约10 000米，每米4美 元，信用证全额约40 000美元”，如果该信用证按照《跟单信用证统一 惯例》开出，该出口商出运多少米针织布符合信用证规定？( A、10 000米 B、9 000米 C、10 500米 )
国际结算实验教程四――信用证答案
实验素材四——信用证一、开证申请书2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。
(6)单据种类、分数、要求：①商业发票一式4份；标明信用证号码和合同号码。
②全套洁净航空提单；以开证行为收货人；注明“运费待收”，及列明信用证号码并通知开证申请人。
③装箱单或重量单一式四份。
④由制造商出具之品质证书一式四份。
⑤由原产地国商会出具之原产地证一式三份。
⑥受益人电报副本：通知开证申请人货物装船后即刻发运。
二、信用证的开立（三）SWIFT开证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT开证。
: 46A /DOCUMENTS required:＋Signed commercial invoice in FOUR copies indicating L/C No. and Contract No.＋Packing list/Weight memo in FOUR copies.＋Certificate of quality in FOUR copies issued by THE MANUFACTURERS. ＋Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.＋BENEFICIARY S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.＋CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO AND NOTIFY THE APPLICANT WITH FULL ADDRESS.: 47A /additional conditions:All banking charges outside Guangzhou,China are for beneficiary's account.: 48 /period for presentationDocuments must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit: 49 /confirmation instructions: WITHOUT: 78 /instructions to pay/acc/neg bk:1.Each presentation must be noted on the reverse of this advice.2.All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINA GUANGDONG PROVINCIAL BRANCHINTERNATIONAL DEPARTMENT.12/F, FINANCIAL BLDG., DONGFENGXI RD.GUANGZHOU, CHINA3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms三、信用证的通知（一）2002年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。
信用证 题库
一、选择题
1.信用证是一种什么性质的支付工具？
A.商业信用
B.银行信用（正确答案）
C.个人信用
D.国家信用
2.信用证业务中最基本的当事人不包括以下哪一方？
A.申请人
B.受益人
C.通知行
D.船运公司（正确答案）
3.在信用证业务中，负责审核单据并决定是否付款的银行是？
A.开证行（正确答案）
B.通知行
C.议付行
D.保兑行
4.下列哪种信用证是不可撤销的？
A.备用信用证
B.可转让信用证
C.不可撤销信用证（正确答案）
D.循环信用证
5.信用证上的有效期是指？
A.货物装船的最晚日期
B.信用证开到通知行的日期
C.受益人提交单据的最晚日期（正确答案）
D.开证行审单的日期
6.在信用证业务中，以下哪一项不属于银行的责任范围？
A.审核单据表面的一致性
B.审核货物的实际质量（正确答案）
C.按时付款
D.审核信用证的有效期。
国际结算信用证练习
1. Put×in relative check box of the following sentences orfill the blanks to issue anIrrevocable unconfirmed documentary credit which is to expire on or before 30 June, 2000×and is available with the advising bank, the Industrial and Commercial Bankof China. Shanghai by deferred payment at 30days after presentation of documents against the documents.(1) In Irevocable Documentary Credit FormWe request you to advise beneficiary:①□without adding your confirmation。
②□adding your confirmation。
③□adding your confirmation if requested by the beneficiary。
(2) In Notificat0n of Irrevocable Documentary Credit Form①□This notification and the enclosed advice are sent to you without any engagement on our part。
②□As requested by the issuing bank, we hereby add our confirmation to this credit in accordance with the stipulations under UCP500 Article 9。
世格SimIS国际结算信用证实训答案
信用证进口信用证业务申请人申请开证01P10合同（15分）P11交代工作程：资料看得怎么样了？：看的差不多了。
（5分）还没有看好P13 按钮选择程：你看看这份合同，要求的是哪种信用证方式的？：即期信用证（5分）远期信用证P17按钮选择程：你还记得合同中规定的这批货物的装运期是什么时候呢？：9月17日之前最迟9月17日（5分）9月17日P20选择题（10分）程：我再问问你，合同中规定了哪些单据是需要BPM公司准备的吗？（ACDE）：A 商业发票B 合同C 装箱单D 海运提单E 保险单据F 原产地证书P22选择单据（10分，选错1次减2分）托收委托书信用证开证申请书购买外汇申请书境外汇款申请书客户交单联系表信用证修改申请书P28按钮选择程：不错！去银行开证之前，先要填写好开证申请书的。
那在填写开证申请书之前还要做什么审核工作，你知道吗？：要先检查一下我们开证的授信额度。
（5分）是需要检查一下合同是否正确。
P32申请书填写（10分）1、JIANGSU SENOR INTERNATIONAL GROUP CORPORATIONNO. 10 SHANGHAI ROAD, NANJING, 210005,CHINA2、BPM NUTRITION CO., LTD598 COMMONWEALTH ST, BOSTON, MA, 02215,USA3、USD24000.00P34点选题（15分）指出申请书中以下栏位：* 信用证到期日* 交单期限* 付款方式* 装运信息（CDF）P36选择单据（拖拽题）（10分）P38流程回顾（10分）申请人申请开证02P5单选（10分）请你想想，云与客户采用不可撤销信用证为结算方式最大的特点是什么呢？（B）A．这种方式可以给嘉园国际集团双重的付款承诺B．能得到开证行的付款承诺C．给予嘉园国际集团最大的灵活性D．给予芬兰DARI公司最大的安全性P6 按钮选择（10分）：芬兰DARI公司的节能灯泡合同已经传过来了。
信用证模拟练习
信用证样本ADVISING BANK: BANK OF COMMUNICA TIONS 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 NEGOTIA TIONDRAFTS A T 42C SIGHT IN DUPLICA TE INDICA TINGTHIS L/C NUMBERDRAWEE 43D / /ISSUING BANKPARTIAL SHIPMTS 43P NOT ALLOWEDTRANSSHIPMENT 43T ALLOWEDLOADING ON BRD 44ACHINA MAIN PORT, CHINATRANSPORT TO 44BBANGKOK, THAILANDLA TEST SHIPMENT 44C 001220GOODS DESCRIPT. 45A2,000KGS. ISONIAZID BP98A T USD9.00 PER KG. CFR BANGKOKDOCS REQUIRED 46ADOCUMENTS REQUIRED:+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5COPIES INDICA TING F.O.B. V ALUE,FREIGHT CHARGES SEPARA TELY ANDTHIS L/C NUMBER, ALL OF WHICHMUST BE MANUALLY SIGNED.+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLSOF LADING AND TWO NON-NEGOTIABLE COPIESMADE OUT TO ORDER OF BANGKOK BANK PUBLICCOMPANY LIMITED, BANGKOK. MARKED FREIGHTPREPAID AND NOTIFY APPLICANT AND INDICA TINGTHIS L/C NUMBER.+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES,ALL OFWHICH MUST BE MANUALLY SIGNED.+CERTIFICA TE OF ANALYSIS IN ONE ORIGINAL PLUSONE COPY.DD. CONDITIONS 47AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSEDON EACH SET OF DOCUMENTS PRESENT ED FORNEGOTIA TION UNDER THIS L/C WITH DISCREPANCY.THE FEE WILL BE DEDUCTED FROM THE BILLAMOUNT.CHARGES 71BALL BANK CHARGES OUTSIDE THAILANDINCLUDING REIMBURSING BANK COMMISSION ANDDISCREPANCY FEE (IF ANY) ARE FORBENEFICIARIES’ 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, BANGKOK Notify：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。
国际结算实验-信用证实验参考答案
国际结算实验-信用证实验参考答案4.2.1实验目标1、开证申请书填写完整、准确性的审核。
2、按照开证申请书正确缮制信用证。
3、把握信用证的审证要求。
4、信用证通知、保兑的处理。
5、信用证修改的处理流程。
6、信用证中议付、寄单索偿的处理。
7、跟单信用证处理流程。
8、把握UCP500对信用证业务处理中的规定。
4.2.2 实验要求1、开证行审核开证申请书。
2、开证行缮制全电证、简电证、SWIFT格式下信用证。
3、通知行审核信用证、通知信用证。
4、开证行、通知行处理信用证的修改。
5、出口地银行议付、付款的处理。
6、寄单行寄单索偿的处理。
7、开证行通知进口商单到付款的处理。
4.2.3 实验素材一、开证申请书2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给咨询题审核开证申请书。
APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT致：中国银行广东省分行TO: BANK OF CHINA, GUANGDONG BRANCH日期：本表用英文填写。
第一联银行留存（本证受国际商会现行“统一惯例”制约Subject to UCP ICC prevailing revision）二、信用证的开立（一）全电信用证中国银行广东省分行同意CHINA IMP. & EXP. CORP. GUANGDON G开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。
（二）简电信用证CHINA IMP. & EXP. CORP. GUANGDONG指示开证行开立信开信用证（issue by airmail），中国银行广东省分行于次日寄送信开信用证后并向通知行发送简电信用证。
（三）SWIFT开证中国银行广东省分行同意CHINA IMP. & EXP. CORP. GUANGDON G三、信用证的通知（一）2002年3月24日中国银行广州分行按照收到的信用证缮制信用证通知书，未加保兑。
信用证实训题目
实训4 信用证案例操作1:按照信用证条款填制汇票。
FIRST BANGKOK CITY BANK LTD.20 YUKHON 2 ROAD, BANGKOK 10100, THAILANDIRREVOCABLE LETTER OF CREDIT NO. 001/23262DA TE: 15 NOV. 2015BENEFICIARY: SHANDONG IMPORT & EXPORT CORP.62, JIANGXI ROAD, QINGDAO, CHINAADVISING BANK: BANK OF CHINA, QINGDAO BRANCH, QINGDAO, CHINA APPLICANT: NAN HENG INTERNATIONAL TRADE CO.,104/4 LARDP RD WNGTBANKAPLBKKAMOUNT: USD6620.00 (SAY US DOLLSAR SIX THOUSAND SIX HUNDREDAND TWENTY-TWO ONLY.)CFR BANGKOKV ALID IN: CHINAA V AILABLE: BY NEGOTIATION OF YOUR SIGHT DRAFT DRAWN ON USV ALID UNTIL: 15 JAN, 2016TRANSSHIPMENT: PERMITTEDPARTIAL SHIPMENT: PROHIBITEDLOADING IN CHARGE: QINGDAO, CHINAFOR TRANSPORT TO: BANGKOKLATEST SHIP DATE: 30TH DEC., 2015DESCPT OF GOODS: 900 DOZ. TRI-CIRCLE BRAND BRASS PADLOCKS DOCUMENTS REQUIRED:以下省略……BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to the sum ofDrawn underTO：For:案例操作2根据所给信用证缮制相关单证NATIONAL PARIS BANK24 MARSHALL A VE DONCASTER MONTREAL, CANADAWE ISSUE OUR IRREVOCABLE DOCUMENT ARY CREDIT NUMBER: TH2008IN FAVOUR OF: SUZHOU KNITWEAR AND MANUFACTURED GOODS INPORT AND EXPORT TRADE CORPORATION321, ZHOUGSHAN ROAD SUZHOU，CHINA.BY ORDER OF: YI YANG TRADING CORPORATION88 MARSHALL AVEDONCASTER VIC 3108CANADAFOR AN AMOUNT OF USD 89 705.50DA TE OF EXPIRY: 15NOV08PALCE: IN BENEFICIARY’S COUNR TYA V AILABLE WITH ANY BANKBY NEGOTIATION OF BENEFICIARY’S DRAFT DRAWN ON USAT SIGHT IN MONTREALTHIS CREDIT IS TRANSFERABLEAGAINST DELIVERY OF THE FOLLOWING DOCUMENTS+COMMERCIAL INVOICES IN 5 COPIES+CANADA CUSTOMS INVOICES IN 6 COPIES+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE V ALUE COVERING ALL RESKS+FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUR OR ENDORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL VEDONCASTER MONTREAL,CANADA.+SPECIFICATION LIST OF WEIGHTS AND MEASURESIN 4 COPIES COVERING SHIPMENT OF COTTON TEATOWELS AS PER S/C ST303.FOR 1-300 SIZE 10 INCHES * 10 INCHES 16000 DOZ. AT USD 1.31/DOZ. 301-600 SIZE 20 INCHES 6000 DOZ. AT USD 2.51/DOZ. AND 601-900 SIZE 30 INCHES * 30 INCHES 11350 DOZ. AT USD 4.73/DOZ.CIF MONTREALFROM CHINESE PORT TO MONTREAL PORTNOT LETER THAN 31, OCT.08PARTIAL SHIPMENTS: ALLOWEDTRANSHIPMENT: ALLOWEDSPECIAL INSTRUCTIONS+ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY+IN CASE OF PRESENTA TION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD 55.00THIS CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS 1993 RECISION ICC PUBLICATION 500 AND IS THE OPERATIVE INSTRUMENT.BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to the sum ofDrawn underTO：For:案例操作3. 根据所给合同审核信用证1.销售合同条款The seller：China National Cereals, Oils & Foodstuffs CorporationThe buyer：Hong Kong Food Company, VancouverName of Commodity： Great Wall Brand Strawberry JamSpecification：340 gram each tinQuantity：50000 tinsUnite Price：CAN$ 2.50 PER TIN CFRC3% VANCOUVERTotal Amount：CAN$ 125,000Shipment：Shipment from china port to Vancouver during Nov.2013,partial shipments are allowed and transshipment is allowed.Payment：Irrevocable L/C at sight, Documents must be presented within 15 days after date of issuance of the bills of lading but within the validity of the credit.2.信用证COMMECIAL BANK OF VANCOUVERTO: China National Cereals DATE: Oct.5, 2013 Oils & Foodstuffs CorporationBeijing, ChinaAdvised Through Bank of China, BeijingNO.BOC 13/10/03IRREVOCABLE DOCUMENTARY LETTER OF CREDITDear Sirs:We open this by order of Hong Kong Food Company, Vancouver for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:—Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later than November 30, 2013 and notify applicant.—Signed commercial invoice in quintuplicate.—Canadian customs invoice in quintuplicate.—Insurance policies (or certificates) in duplicate covering marine All Risks and war risks subject to PICC date Jan.1st,1981.Evidencing shipment from China port to Montreal, Canada of the following goods: 5000 tins of 430 grams of Great Wall Strawberry Jam, at CAN$2.50 per tin CFRC3% Vancouver, details as per your S/C No.94/8712Partial shipments are not allowed.Transshipment is allowed.This Credit expires on November 30, 2013 for negotiation in China请根据上述两份材料，找出信用证与合同的八点不符点.案例操作4. 按合同修改信用证浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOLS IMP/EXP CO., LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES 753 TARRAGONA ROAD DURBAN SOUTH AFRICA S/C No.: YKGG12060909 JUNE 2012YONGKANG, CHINA Date:Place:Dear Sirs:Total Amount in words: SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading: NINGBO / SHANGHAIPort of discharge: DURBAN, SOUTH AFRICATime of Shipment: ON OR BEFORE 16 JULY 2012Partial: NOT ALLOWEDTransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER ICC(A) DATED 01/01/2009 Terms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THE SELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENEDAND REACH CHINA ON OR BEFORE 13 JUN. 2012REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OFSHIPMENTInspection: INSPECTED BY CIQShipping Marks: AS PER SELLER’S OPTIONDocuments required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller: The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NA TIONAL BANK OF SOUTH AFRICA, DURBANADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: NBB12-06-287DA TE OF ISSUE 31C: 120612EXPIRY *31D: DA TE 120716 PLACE AT DURBANAPPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICABENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD.269 HUAY ANG ROADZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTFOR FULL INVOICE V ALUEDRAWEE 42D: NA TIONAL BANK OF SOUTH AFRICADURBANPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP 44C: 120716DESCRIPTION OF GOODS 45A:HAND TOOLS AS PER S/C NO. YKGG120906CIFC5 DURBAN10PCS COMBINA TION SPANNER1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING SPANNER1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES+FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT COLLECTNOTIFY APPLICANT+PACKING LIST IN THREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES+ INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLE’S REPUBLIC OF CHINA+BENEFICIARY’S CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HA VE BEEN SENT TO APPLICANT IMMEDIATEL YAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF USD50.00 WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORDOCUMENTARY CREDITS (2007 REVISION) ICCPUBLICATION NO 600DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE V ALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANK’S INSTRUCTION IN THESAME CURRENCY OF THE CREDITSEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,SOUTH AFRICA信用证中的错误有九处,请找出来，并进行改证（拟写改证函电）。
国际贸易信用证操作实务---课后测试及答案
国际贸易信用证操作实务课后测试单选题1、在外贸实务中，付款行的角色是？（）（10分）A开证行的付款代理人B开证行在出口国的代理人C在不可撤销信用证上加具保兑的银行D开证行在出口国的代理人正确答案:A2、信用证中，表示“可以分运”的代号为（）（10分）A 43TB 43PC 42PD 44A正确答案:B3、信用证中59代号，表示为（）（10分）A汇票付款人B信用证开证申请人C信用证受益人D单据要求正确答案:C多选题1、国际贸易中，信用证的受益人是出口商或卖方。
受益人同时还是（）（10分）A开证人B信用证汇票的出票人C运输单据的收货人D货物运输单据的托运人正确答案:BD2、以下关于信用证的特点，说法正确的是（）（10分）A信用证是一项自足文件B开证银行不承担首要付款责任C信用证方式是纯单据业务D开证银行负首要付款责任正确答案:ACD3、信用证的主要当事人包括哪些角色？（）（10分）A托收人B受益人C开证行D代收行正确答案:BC判断题1、信用证是指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付的确定承诺。
（10分）A正确B错误正确答案:正确2、信用证是银行信用，买方一定会付款的，所以没有任何风险。
（10分）A正确B错误正确答案:错误3、信用证是凭单付款，不以货物为准。
只要单据相符，开证行就应无条件付款。
（10分）A正确B错误正确答案:正确4、代号31C“开证日期”如果没有填，则该日期默认为最后交单的日期。
（10分）A正确B错误正确答案:错误。
国际贸易专业有关信用证的练习题
国际贸易专业有关信⽤证的练习题信⽤证[知识应⽤]1．案例分析（1）某出⼝公司接⽇本银⾏不可撤销信⽤证，有下列条款：“Credit amount USD 50000, according to invoice 75% to be paid at sight, the remaining 25% to be paid at 60 days after shipment arrival”。
出⼝公司在信⽤证有效期内，通过议付⾏向开证⾏提交了单据，经检验单证相符，开证⾏即付75%货款，计37500美元。
但货到60天之后，开证⾏以开证⼈声称到货品质⽋佳为理由，拒付其余25%的货款，请问：开证⾏拒付是否有道理？为什么？（2）我某外贸公司以CIF⿅特丹与某外商成交出⼝⼀批货物，按发票⾦额的110%投保⼀切险及战争险。
售货合同种的⽀付条款只简单填写“payment by L/C （信⽤证⽅式⽀付）”。
国外来证条款中有如下⽂句“Payment under this credit will be made by us only after arrival of goods at Rotterdam（该证项下的条款在货到⿅特丹后由我⾏⽀付）”。
受益⼈在审证时未发现该条款，因此未请对⽅修改。
我某外贸公司在交单结汇时，银⾏也未提出异议。
不幸60%的货物在运输途中被⼤⽕烧毁，船到⽬的港后，开证⾏拒付全部货款。
对此，我⽅应如何处理？为什么?（3）我某公司与外商按CIF条件签订了⼀笔⼤宗商品出⼝合同，合同规定装运期为8⽉份，但未规定具体开证⽇期。
由于外商拖延开证且装运期快到，所以从7⽉底开始，我⽅连续多次电催外商开证。
8⽉5⽇，受到开证的简电通知，我⽅因怕耽搁装运期，即按简电办理装运。
8⽉28⽇，外商开来信⽤证正本，正本上对有关单据做了与合同不符的规定。
我⽅审证时未予注意，交银⾏议付时，银⾏也未发现，开证⾏即以单证不符为由，拒绝付款。
信用证题目及答案
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．GBP89.00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）。
A．不交货 B．仅交单C．凭单交货 D．实际性交货11.假如在一笔交易中，提单日期为2009 年7 月15 日，信用证有效期为2009 年8 月15 日。
按《UCP600》,受益人最迟向银行交单的期限为（B）。
A．2009 年7 月15 日 B．2009 年8 月5 日C．2009 年8 月15 日 D．2009 年8 月6 日12.某开证行2010年3月1日（周一）收到A公司交来的单据，根据《UCP600》规定，最迟的审单时间应截止到（D）。
A．2010 年3 月5 日 B．2010 年3 月6 日C．2010 年3 月7 日 D．2010 年3 月8 日13.根据《UCP600》规定，如果信用证规定诸如”in triplicate”、”in three fold”、”inthree copies”等用语要求提交多份单据，则至少提交（A）正本，其余使用副本单据来满足。
世格SimIS国际结算信用证实训答案(供参考)
信用证进口信用证业务申请人申请开证01 P10合同（15分）P11交代工作程：资料看得怎么样了？陈：看的差不多了。
（5分）还没有看好P13 按钮选择程：你看看这份合同，要求的是哪种信用证方式的？陈：即期信用证（5分）远期信用证P17按钮选择程：你还记得合同中规定的这批货物的装运期是什么时候呢？陈：9月17日之前最迟9月17日（5分）9月17日P20选择题（10分）程：我再问问你，合同中规定了哪些单据是需要BPM公司准备的吗？（ACDE）陈：A 商业发票B 合同C 装箱单D 海运提单E 保险单据F 原产地证书P22选择单据（10分，选错1次减2分）托收委托书信用证开证申请书购买外汇申请书境外汇款申请书客户交单联系表信用证修改申请书P28按钮选择程：不错！去银行开证之前，先要填写好开证申请书的。
那在填写开证申请书之前还要做什么审核工作，你知道吗？陈：要先检查一下我们开证的授信额度。
（5分）是需要检查一下合同是否正确。
P32申请书填写（10分）1、JIANGSU SENOR INTERNATIONAL GROUP CORPORATIONNO. 10 SHANGHAI ROAD, NANJING, 210005,CHINA2、BPM NUTRITION CO., LTD598 COMMONWEALTH ST, BOSTON, MA, 02215,USA3、P34点选题（15分）指出申请书中以下栏位：* 信用证到期日* 交单期限* 付款方式* 装运信息（CDF）P36选择单据（拖拽题）（10分）P38流程回顾（10分）申请人申请开证02P5单选（10分）请你想想，刘云与客户采用不可撤销信用证为结算方式最大的特点是什么呢？（B）A．这种方式可以给嘉园国际集团双重的付款承诺B．能得到开证行的付款承诺C．给予嘉园国际集团最大的灵活性D．给予芬兰DARI公司最大的安全性P6 按钮选择（10分）刘：芬兰DARI公司的节能灯泡合同已经传过来了。
国际结算实验-信用证实验参考答案
实验4. 信用证结算业务4.2.1实验目标1、开证申请书填写完整、准确性的审核。
2、根据开证申请书正确缮制信用证。
3、掌握信用证的审证要求。
4、信用证通知、保兑的处理。
5、信用证修改的处理流程。
6、信用证中议付、寄单索偿的处理。
7、跟单信用证处理流程。
8、掌握UCP500对信用证业务处理中的规定。
4.2.2 实验要求1、开证行审核开证申请书。
2、开证行缮制全电证、简电证、SWIFT格式下信用证。
3、通知行审核信用证、通知信用证。
4、开证行、通知行处理信用证的修改。
5、出口地银行议付、付款的处理。
6、寄单行寄单索偿的处理。
7、开证行通知进口商单到付款的处理。
4.2.3 实验素材一、开证申请书2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。
APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITTO: BANK OF CHINA, GUANGDONG BRANCH日期：本表用英文填写。
第一联银行留存（本证受国际商会现行“统一惯例”制约Subject to UCP ICC prevailing revision）二、信用证的开立（一）全电信用证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。
CHINA IMP. & EXP. CORP. GUANGDONG指示开证行开立信开信用证（issue by中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日三、信用证的通知（一）2002年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加（二）受益人收到中国银行广州分行通知的信用证后，填写信用证分析单。
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实训4 信用证案例操作1:按照信用证条款填制汇票。
FIRST BANGKOK CITY BANK LTD.20 YUKHON 2 ROAD, BANGKOK 10100, THAILANDIRREVOCABLE LETTER OF CREDIT NO. 001/23262DATE: 15 NOV. 2015BENEFICIARY: SHANDONG IMPORT & EXPORT CORP.62, JIANGXI ROAD, QINGDAO, CHINAADVISING BANK: BANK OF CHINA, QINGDAO BRANCH, QINGDAO, CHINAAPPLICANT: NAN HENG INTERNATIONAL TRADE CO.,104/4 LARDP RD WNGTBANKAPLBKKAMOUNT: (SAY US DOLLSAR SIX THOUSAND SIX HUNDRED AND TWENTY-TWO ONLY.) CFR BANGKOKVALID IN: CHINAAVAILABLE: BY NEGOTIATION OF YOUR SIGHT DRAFT DRAWN ON USVALID UNTIL: 15 JAN, 2016TRANSSHIPMENT: PERMITTEDPARTIAL SHIPMENT: PROHIBITEDLOADING IN CHARGE: QINGDAO, CHINAFOR TRANSPORT TO: BANGKOKLATEST SHIP DATE: 30TH DEC., 2015DESCPT OF GOODS: 900 DOZ. TRI-CIRCLE BRAND BRASS PADLOCKSDOCUMENTS REQUIRED:以下省略……BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to the sum ofDrawn underTO：For:案例操作2根据所给信用证缮制相关单证NATIONAL PARIS BANK24 MARSHALL AVE DONCASTER MONTREAL, CANADAWE ISSUE OUR IRREVOCABLE DOCUMENT ARY CREDIT NUMBER: TH2008IN FAVOUR OF: SUZHOU KNITWEAR AND MANUFACTURED GOODS INPORT AND EXPORT TRADE CORPORATION321, ZHOUGSHAN ROAD SUZHOU，CHINA.BY ORDER OF: YI YANG TRADING CORPORATION88 MARSHALL AVEDONCASTER VIC 3108CANADAFOR AN AMOUNT OF USD 89DATE OF EXPIRY: 15NOV08PALCE: IN BENEFICIARY’S COUNRTYAVAILABLE WITH ANY BANKBY NEGOTIATION OF BENEFICIARY’S DRAFT DRAWN ON USAT SIGHT IN MONTREALTHIS CREDIT IS TRANSFERABLEAGAINST DELIVERY OF THE FOLLOWING DOCUMENTS+COMMERCIAL INVOICES IN 5 COPIES+CANADA CUSTOMS INVOICES IN 6 COPIES+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE VALUE COVERING ALL RESKS+FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUR OR ENDORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL VEDONCASTER MONTREAL,CANADA.+SPECIFICATION LIST OF WEIGHTS AND MEASURESIN 4 COPIES COVERING SHIPMENT OF COTTON TEATOWELS AS PER S/C ST303.FOR 1-300 SIZE 10 INCHES * 10 INCHES 16000 DOZ. AT USD DOZ. 301-600 SIZE 20 INCHES 6000 DOZ. AT USD DOZ. AND 601-900 SIZE 30 INCHES * 30 INCHES 11350 DOZ. AT USD DOZ. CIF MONTREALFROM CHINESE PORT TO MONTREAL PORTNOT LETER THAN 31,PARTIAL SHIPMENTS: ALLOWEDTRANSHIPMENT: ALLOWEDSPECIAL INSTRUCTIONS+ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY+IN CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD THIS CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS 1993 RECISION ICC PUBLICATION 500 AND IS THE OPERATIVE INSTRUMENT.BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to the sum ofDrawn underTO：For:案例操作3. 根据所给合同审核信用证1.销售合同条款The seller：China National Cereals, Oils & Foodstuffs CorporationThe buyer：Hong Kong Food Company, VancouverName of Commodity： Great Wall Brand Strawberry JamSpecification：340 gram each tinQuantity：50000 tinsUnite Price：CAN$ PER TIN CFRC3% VANCOUVERTotal Amount：CAN$ 125,000Shipment：Shipment from china port to Vancouver during ,partial shipmentsare allowed and transshipment is allowed.Payment：Irrevocable L/C at sight, Documents must be presented within 15 days after date of issuance of the bills of lading but within the validityof the credit.2.信用证COMMECIAL BANK OF VANCOUVERTO: China National Cereals DATE: , 2013Oils & Foodstuffs CorporationBeijing, ChinaAdvised Through Bank of China, Beijing13/10/03IRREVOCABLE DOCUMENTARY LETTER OF CREDITDear Sirs:We open this by order of Hong Kong Food Company, Vancouver for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:—Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later than November 30, 2013 and notify applicant.—Signed commercial invoice in quintuplicate.—Canadian customs invoice in quintuplicate.—Insurance policies (or certificates) in duplicate covering marine All Risks and war risks subject to PICC date ,1981.Evidencing shipment from China port to Montreal, Canada of the following goods: 5000 tins of 430 grams of Great Wall Strawberry Jam, at CAN$ per tin CFRC3% Vancouver, details as per your S/C 8712Partial shipments are not allowed.Transshipment is allowed.This Credit expires on November 30, 2013 for negotiation in China请根据上述两份材料，找出信用证与合同的八点不符点.案例操作4. 按合同修改信用证浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOLS IMP/EXP CO., LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES 753 TARRAGONA ROAD DURBAN SOUTH AFRICA S/C No.:YKGG12060909 JUNE 2012YONGKANG, CHINA Date:Place:Dear Sirs:We hereby confirm having sold to you the following goods on terms and conditions as specified below:Total Amount in words:SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading:NINGBO / SHANGHAIPort of discharge:DURBAN, SOUTH AFRICATime of Shipment:ON OR BEFORE 16 JULY 2012Partial:NOT ALLOWEDTransshipment:ALLOWEDInsurance:TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUECOVERING ALL RISKS AND WAR RISK AS PER ICC(A) DATED 01/01/2009Terms of Payment:BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OFTHE SELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENEDAND REACH CHINA ON OR BEFORE 13 JUN. 2012REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OFSHIPMENTInspection:INSPECTED BY CIQShipping Marks:AS PER SELLER’S OPTIONDocuments required:MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller:The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBANADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: NBB12-06-287DATE OF ISSUE 31C: 120612EXPIRY *31D: DATE 120716 PLACE AT DURBANAPPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICABENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD.269 HUAYANG ROADZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNTAVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: AT SIGHTFOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICADURBANPARTIAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP 44C: 120716DESCRIPTION OF GOODS 45A:HAND TOOLS AS PER S/C NO. YKGG120906CIFC5 DURBAN10PCS COMBINATION SPANNER1200SETS, SET12PCS DOUBLE OFFSET RING SPANNER1000SETS, PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES+FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT COLLECTNOTIFY APPLICANT+PACKING LIST IN THREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES+ INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLE’S REPUBLIC OF CHINA+BENEFICIARY’S CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HAVE BEEN SENT TO APPLICANT IMMEDIATELYAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORDOCUMENTARY CREDITS (2007 REVISION) ICCPUBLICATION NO 600DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANK’S INSTRUCTION IN THESAME CURRENCY OF THE CREDITSEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,SOUTH AFRICA信用证中的错误有九处,请找出来，并进行改证（拟写改证函电）。