审核信用证题目及答案
（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。
审核信用证业务答案
根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditionsPACKING: In Carton. SHIPPING MARKS: TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDEN Partial shipment and transshipment are allowed. NOS.1- UP INSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May31,2013, valid for negotiation in China for further 15 days after timeof shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYERSHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze信用证：MT 700 ISSUE OF A DOCUMENTARY CREDIT SENDER SWEDBANKRECEIVER BANK OF CHINA, SHANGHAI, CHINASEQUENCE OF TOTAL27： 1 / 1FORM OF DOC.CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20：BCN1008675DA TE OF ISSUE31C：130612APPLICABLE RULES40E：UCP LATEST VERSION31D：DA TE 130630 PLACE IN SWEDENDA TE AND PLACE OFEXPIRY.APPLICANT50：HAZZE ABC HOLDINGBOX 1237, S-111 21HUDDINGE, SWEDEN BENEFICIARY59：SHANGHAI ANDY TRADING CO., LTD.NO. 126 WENHUAROAD,SHANGHAI, CHINA. AMOUNT32B：CURRENCY EUR AMOUNT 27,000.00A V AILABLE WITH/BY41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ...42C：30 DAYS AFTER SIGHTDRAWEE42A：HAZZE AB HOLDING 改为开证行PARTIAL SHIPMTS44P：NOT ALLOWEDTRANSSHIPMENT44T：NOT ALLOWEDPORT OF LOADING44E：TIANJIN, CHINAPORT OF DISCHARGE44F：STOCKHOLM, SWEDENLATEST SHIPMENT44C：130615DESCRIPTION OF GOODS 45A：1000 PCS OF GAS DETECTORS AS PER S/CNO.AD13007CIF STOCKHOLMPACKED IN CARTONSDOCUMENTS REQUIRED46A：+ COMMERCIAL INVOICE SIGNED MANUALL Y INMT 700 ISSUE OF A DOCUMENTARY CREDITTRIPLICATE.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIEDBY CHAMBER OF COMMERCE.+ INSURANCE POLICY/CERTIFICATE INDUPLICATE ENDORSED IN BLANK FOR 110%INVOICE V ALUE, COVERING ALL RISKS AND WARRISK OF CIC OF PICC (1/1/1981).删+ FULL SET OF CLEAN ‘ON BOARD’ OCEAN BILLSOF LADING MADE OUT TO ORDER MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT. ADDITIONAL CONDITION47A：+ ALL PRESENTATIONS CONTAININGDISCREPANCIES WILL ATTRACT A DISCREPANCYFEE OF USD50.00. THIS CHARGE WILL BEDEDUCTED FROM THE BILL AMOUNT WHETHEROR NOT WE ELECT TO CONSULT THE APPLICANTFOR A WAIVER.CHARGES71B：ALL CHARGES AND COMMISSIONS OUTSIDESWEDEN ARE FOR ACCOUNT OF BENEFICIARY.49：WITHOUTCONFIRMATIONINSTRUCTION答案：1. 31C 开证日期与合同不符，应为：2013年5月31日之前2. 31D有效期与合同不符，应为：2013年8月15日及该日之后3. 31D到期地点与合同不符，应为：CHINA4. 50开证申请人名称与合同不符，不是HAZZE ABC HOLDING，应为：HAZZE AB HOLDING5. 59受益人名称与与合同不符，不是SHANGHAI ANDY TRADING CO., LTD.，应为：SHANGHAI ANDYS TRADING CO., LTD.6. 32B货币名称与合同不符，应为：USD7. 32B信用证金额与合同不符，应为：275008. 42C付款期限与合同不符，应为：即期（写成AT SIGHT也得分）9. 42A受票人（写“付款人”也可）不应为开证申请人，应为：SWEDBANK（写“开证行”或“ISSUING BANK”也可）10. 44P不允许分批与合同不符，应为：允许（ALLOWED）11. 44T不允许转运与合同不符，应为：允许（ALLOWED）12. 44E装运港与合同不符，应为：SHANGHAI13.44C最迟装运期与合同不符，应为：13073114. 45A数量与合同不符，不是1000PCS，应为：100PCS15. 45A贸易术语与合同不符，I不是CIF STOCKHOLM，应为：FOB SHANGHAI16. 合同采用的贸易术语为FOB，46A不应该要求受益人提交保险单，应为：删除此条17. 46A海运提单要求注明“FREIGHT PREPAID ”，与FOB术语不符，应为：FREIGHT COLLECT18. 71B所有的费用和佣金由受益人负担不妥，应为：ALL CHARGES AND COMMISSIONS OUTSIDE SWEDEN ARE FOR ACCOUNT OF BENEFICIARY.。
信用证审核1
信用证号
01/0501-FCT
合 同 号
SHDS03027
审证结果
1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。
4.合同要求投保的为“中国海洋运输货物保险条款（OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981）”，而信用证投保的为“伦敦协会货物保险条款AINSURANCE CARGO CLAUSES(A) AS PER I.C.C.DATED1/1/1982）”，所选择的保险条款有误，应该根据合同规定选择投保的保险条款。
7.合同中明确规定允许转运和分批装运（SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED），但信用证中（PROHIBITED），应按照合同进行修改。
2.信用证中表明的是在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，这样容易造成逾期，无法兑现信用证，并且这样不符合合同要求，应该改成在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。
3.信用证中保险加成率为30%( FOR 130 PERCENT OF INVOICE VALUE)，与合同规定的10%不符，应改为(FOR 110 PERCENT OF INVOICE VALUE)。
5.信用证中装运的货物数量与合同中标明的数量不一致，信用证中规定的是DS1151 544SETS，还有DS5120 245SETS，而合同中分别为DS1151 542SETS、DS5120 254SETS。应当按照合同所标明的数量进行更改。
信用证审核_根据合同答案
*31 D :DATE 20000815 PLACE OSAKA
COVERING ALL RISKS WAR RISK FOR 140 PERCENT OF INVOICE VALUE SUBJECT TO C.I.C.DATED 1/1/1981 4. CERTIFICATE OF INSPECTION ISSUED BY THE APPLICANT 5. PACKING LISTS IN DUPLICATE.
OSAKA, JAPAN
CORPORATION.
BLANK
UE SUBJECT
TRAILER : ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:> <PDE:> MAC: 3CDFF74 5 6 7 8 9 10
信用证到期地点错误, 信用证到期地点错误 建议改为在受益人国内到期 开证申请人名称有误，应为 开证申请人名称有误，应为ITOCHU 付款期限错误， 付款期限错误，应为见票即付的汇票 转运应为允许 目的港错误，应为 目的港错误，应为OSAKA TWD003 单价有误 运费到付改为运费已付 保险加成率改为110% 保险加成率改为 客检条款删除 商品名称描述错误，应为TOY 商品名称描述错误， 应为
信用证审核情况一：根据正确的合同，审核信用证 习题二
请根据简式合同的条款（见合同2），审核下页的信用证，列举信用证存在的问题 并提出修改意见。（请将修改意见列明在信用证的下方）
KYOWA ASITAMA BANK, LTD.
FORM OF DOC, CREDIT DOC, CREDIT NUMBER DATE OF ISSUE EXIPRY APPLICANT BENEFICIARY *40 *20 *31 C *50 *59 : IRREVOCABLE : LC-410-392216 20000610 : ITOCHN CORPORATION, OSAKA SECTION 3-3-1, BUZENDA-CHO, SHIMONOSEKI, OSAKA, JAPAN : SHANGHAI TEXTILES IMP AND EXP CORPORATION. 27 ZHONGSHAN ROAD E, 1. SHANGHAI, CHINA AMOUNT AVAILABLE WITH/BY DRAFTS AT ... *32 B : CURRENCY USD AMOUNT 17040.00 *41 D : ANY BANK BY NEGOTIATION *42 C : DRAFTS AT 30 DAYS SIGHT FOR FULL INVOICE VALUE DRAWEE *42 A : OPENING BANK PARTIAL SHIPMENTS *43 P : PERMITTED TRANSSHIPMENT *43 T : PROHIBITED LOADING IN CHARGE *44 A : SHIPMENT FROM CHINESE PORT(S) FOR TRANSPORT TO ... *44 B : TO KOBE, JAPAN LATEST DATE OF SHIP. *44 C :20000730 DESCRIPT. OF GOODS *45 A : 1800 PIECES OF CHINESE YOY PRODUCTS ART NO. QUANTITY UNIT PRICE TWD001 1000 10.08 TWD003 800 8.90 PRICE TERMCIF OSAKA : DOCUMENTS REQUIRED *46 A : 1. COMMERCIAL INVOICE IN TRIPLICATE. 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT TO BE COLLECTED AND NOTIFY APPLICANT 3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK
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
(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。
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。
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。
审核信用证题目及答案
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
盛年不重来，一日难再晨。
及时宜自勉，岁月不待人。
SALES CONFIRMATIONSellers：Contract No.: HK012 TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATION Date：FEB.12,2014 188 JIANSHE ROAD TANGSHAN ,CHINA Signed at: TANGSHAN Buyers：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No. Description Quantity Unit Price AMOUNTART NO. P97811 ART NO. P97801 AIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCS HKD 1000000.00With 10 % more or less both in amount an quantity allowed at the seller’s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value covering up to only. Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。
信用证审核练习
1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai ChinaSALES CONFIRMATIONTele:86-21- NO：PLW253Fax:86-21- DATE:Sept.15,2TO：CONSOLIDATORSLIMITEDRM.13001-13007E,13/F,ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing MachineSPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargoclauses of the People’s Insurance Company of China datedJanuary 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid fornegotiationin China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer:The Seller:CONSOLIDATORS LIMITED CORPORATION SHANGHAI LIGHT INDUSTRIALPRODUCTS IMPORT & EXPORT信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL, 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn underH SBC,H.K.,”bearing the number and date of this credit.We under take to honor all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003.SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks, name of the vessel, goods description and amount as well as the bill of lading No. and date.A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL, 64,H.K.)in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION标准答案：1、信用证的金额与合同不符。
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）
பைடு நூலகம்
C卷
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．GBP89.00C．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）。
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。
信用证题目及标准答案
信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCＰ600》的规定,开证行的合理审单时间是收到单据次日起的(Ａ)个工作日之内。
Ａ．5 B.6C.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 THＥＮAMＥOＦAＢＣ…,应理解为（D）。
A．一般写成××（中间商)ＦＯＲACCOＵＮＴＯF 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.ＲMB８9．0０D89.００6.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。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
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。
（2）WEIGUO ROAD改为JIANSHE ROAD。
（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NOT ALLOWED。
（6）CIFDUBAI改为CFRDUBAI 。
（7）3PC/CARTON应改为2PC PER CARTON。
（8）溢短装幅度5%错误，应为10%。
（9）DRAWN ON APPLICANT不对，应改为DRAWN ON US（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。
Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsShipping Mark: A.E.CHITTAGONGTime ofshipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of Payment:he 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:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGAENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40 A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE 31 C: FEBRUARY 24,2008 APPLICABLE RULES 40 E: UCP LATEST VERSIONDATE AND PLACE OF EXP. 31 D: MAY 23,2008 IN BANGLADESHAPPLICANT 50: ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK 52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT 32 B: CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/.BY …41 D: ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT... 42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE 42 D: AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT 43 P: NOT ALLOWEDTRANSSHIPMENT 43 T: NOT ALLOWEDLOADING/DISPATCHING/TAKING 44 A: ANY CHINESE PORTSFOR TRANSPORT TO…44 B: CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT 44 C: MAY 2,2008DESCRIPT OF GOODS. 45 A: TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X ************** DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X ************** DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORBENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT AS INSTRUCTED BY YOU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。