信用证审核练习
（完整版）审核信用证题目及答案
幼儿园是孩子接触学校启蒙教育的最早阶段，教育内容的趣味性非常重要，既要有趣又要能够传达一些道理，培养孩子的各项基础能力。
幼儿园阶段最常用的资料是幼儿园教案，一般包括活动目标、活动准备过程、提问互动环节、活动反思等内容，帮助幼儿园教师梳理安排好每次的课堂环节。
好的教案设计能让孩子们积极参与，掌握知识技能。
为大家整理了幼儿园一些优质的教案案例，方便大家使用学习。
《大班音乐优质课教案《十个印第安小儿童》》这是优秀的大班音乐教案文章，希望可以对您的学习工作中带来帮助！设计意图：音乐活动是我园的特色之一，它带给幼儿的感觉是自由、轻松而愉悦。
本次活动是将双语渗透于音乐活动的一种新的尝试，教师希望通过此次活动能让幼儿学习双语的积极性得以最大限度地发挥。
在一次很偶然的谈话中，我了解到，幼儿对童话故事《白雪公主》中的“小矮人”形象非常喜爱，而且平时也总是饶有兴趣地哼唱《十个小矮人》这首歌。
于是，我便抓住幼儿这一兴趣，设计了这个活动，从幼儿的主体出发，让幼儿能主动、积极地参与双语活动，活动中教师能与幼儿上下互动，能让幼儿自信地发音并能自如地心情愉快的学习乐曲。
活动目标：1、初步学习歌曲《Ten Little Indian Children》，能大声地用英语来演唱。
2、复习双语单词one——ten，会与数字1——10相对应。
3、积极的参与活动，大胆的说出自己的想法。
4、培养幼儿乐观开朗的性格。
教学重难点：1、认识单词one—ten，会与数字1—10相对应。
2、学习新的乐曲《Ten Little Indian Children》，初步掌握歌词与旋律。
活动准备：1、印有英语单词one——ten的车票两套。
2、情景布置图及汽车座位上粘上数字1——10两排。
3、画有印第安小朋友的图片若干。
4、一套含有中英文的短句，如：一个小孩 one little 。
5、幼儿人手一个小背包，包内放有英语句子纸条两份。
6、幼儿水笔人手一份，教师事先在十个小指上画有简单的脸谱。
01信用证审核练习
实训1：信用证1.4信用证审证练习练习1 审核下列信用证。
将证中有错的地方、我方作不到或应注意的地方指出来。
DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANYDATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON4.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PERCIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6.WEIGHT NOTE COUTER SIGNED BY APPLICANT.7.INSPECTION CERT. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: ABCROTTERDAMNO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.DEUTSCHE BANK A.G., HAMBURG(SIGNED).练习2 分析第2-4页的信用证，填写信用证分析单一份信用证分析单。
信用证练习（有答案）
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_本身审核答案
45A GOODS:+ 157,400 MTS OF PRESS FASTENING TAPE HOOK SIDE - TTL AMOUNTUSD 14,174.67 MORE OR LESS 10 PCT+ 169,400 MTS OF PRESS FASTENING TAPE LOOP SIDE - TTL AMOUNTUSD 12,583.47 MORE OR LESS 10 PCTTOTAL AMOUNT USD 26,758.14 MORE OR LESS 10PCT CIF ANCONA PORT ASPER INCOTERMS 199046A DOCUMENTS REQUIRED:1) COMMERCIAL INVOIDE IN QUINTUPLOVATE SERTIFYING GOODS AS PERREVISED PROFORMA INVOICE N,ASO/982769 DATED 2000.01.132) FULL SET CLEAN ON BOARD MARINE BILL OF LADING ISSUED TO THORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT, AND NOTIFYTO APPLOCANT AS ABOVE.3) FULL SET INSURANCE POLICY/CERTIFICATE ISSUED IN NEGOTIABLE FORMFOR 110 PCT PLUS CIF INVOICE VALUE, COVERING ICC (ALL RO\ISKD), WITHEXTENDED COVER, INVLUDING FROM BENEFICIARY'S WAREHOUSE IKONG TO GASPARRONT ERNINO'S E C.SNC WAREHOUSE IN VIA MAZZINI12/14 64011 ALBA ADRIATICA (TERAMO) CLAUSE, INSTITUTE WARCLAUSES, I.S.R.C.C. CLAUSE. THIS DOCUMENT MUST SHOW THE NUMBEROF ORIGINALS ISSUED,CLAIMS PAYABLE IN ITALY, AND COMPLETE NAMEAND ADDRESS OF THE COMPANY IN ITALY TO APPLY TO FOR CLAIMS.4) CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY THE PEOPLE'SREPUBLIC OF CHINA COMPETENT AUTHORITY CERTIFYING THE CHINESEORIGIN OF GOODS, SHOWING ON BOX NO.4 THE STAMP AFFIXED BY THECHINA INSPECTION COMPANY LIMITED (CLCL) CERTIFYING THAT,,GOODS STATED IN THIS CERTIFICATE HAD NOT BEEN SUBJECT TO ANYONE ORIGINAL PLUS ONE COPY.5) PACKING, WEIGHT AND MEASUREMENT LIST IN TRIPLICATE.47A ADDITIONAL CONDITIONS:+ DOCS MADE OUT IN ENGLISH OR ITALIAN.+ THIRD PARTY SHIPPER ACCEPTABLE.+ GSP FORN A SHOWING SHIPMENT FROM CHINA TO ITALY VIA HONGKONG ACCEPTABLE+ THIS CREDIT CAN BE TRANSFERRED BY HONGKONG AND SHANGHAOBANKING VORPORATION LIMITED ONLY71B DETALLS OF CHARGES:……..ALL CHARGES OTHER THAN OUR OWN,REIMBURSEMENT CHARGES AND CHARGES ARE FOR THEBENEFICIARY'S ACCOUNT.48PERIOD FOR PRESENTATION:DOCS MUST BE PRESENTED WITHIN 15 DAYS AFTER B/LON BOARD DATE BUT WITHIN CREDIT VALIDITY.49CONFIRMATION INSTRUCTION:WITHOUT78INFO TO PRESENTING BK:+DOCUMENTS MUST BE SENT TO OUR BANK: TERCAS - CASSA DI简述要求修改的理由）O. : 6080414/100 ONLYt part , having receivedon dated 16JAN 2000 NSFERABLESNCTE) ITALYONL AMOUNTNCONA PORT ASG GOODS AS PERO THEAND NOTIFYABLE FORMLL RO\ISKD), WITHUSE IN HONGIN VIA MAZZINIOW THE NUMBER COMPLETE NAMEFOR CLAIMS.NG THE CHINESEAFFIXED BY THEUBJECT TO ANYY VIA HONGD SHANGHAOAND CHARGES ARE FOR THE ITHIN 15 DAYS AFTER B/L CREDIT VALIDITY.TIVE SETSBE ADVISED LEX (TELES OCUMENTS STRUCTINS..HONG KONG。
信用证审核练习
信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGE EITNER 1082 SACHIE LAWFORDSeptember 12,2006 5-39110 PAY TO THE Shanghai Shen Hua Lmp. &Exp. Coporation 5,960.00ORDER OF US$THE SUM OF Five thousand nine hundred and sixty only U.S. DOLLARS BANK OF BOSTONTHE FIRST NATIONAL BANK OF BOSTON Louge EITNER:0 000390:837 38593 68968952.试将下列短文译成中文:ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P from of transaction is the possibility of the buyer or this banker refusing to honor the draft and take up the shipping documents,especially at a time when the market is falling.In such a case,the seller may not receive his payment,although he is still the owner of the goods.Under D/Pmethod,before making payment,the buyer can not get documents of title to the goods and take delivery of the goods.The ownership of the goods still remains in the hands of the seller.If the buyer dishonors the draft,the seller can sellthe goods to others.In the case of payment by D/A,the further difficulty arises that,on the buyer accepting the draft,thedocuments of title will be surrendered to him.Hence,if the buyer goes bankrupt or becomes insolvent before the payment by D/P or D/A,unless the buyer is of unquestionable integrity or of there is a special relation between the seller and the buyer.It is far better for the exporter to use L/C rather than D/P or D/A.However,under certain circumstances or for certain purposes,payment by D/P or D/A is still deemed necessary,for instance:(1)For implementation of foreign trade policy,especially for the promotion of trade with developing countries.(2)For promotion of exports,especially to push the sale of our new products and difficultsell commodities.(3)For promotion of trade with the small enterprises by the granting credits to them.(4)For simplifying procedures of payment while doing business with affiliated corporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/P at 30 days after sight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(Trust Receipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。
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
审核信用证题目及答案
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。
信用证审核练习
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In Cartons Shipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: T o be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT”AND NOTIFY APPLICANTADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU. Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersPlease sign, and return one copyLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV. Exercise 3SHANGHAI TEXTILES IMP. & EXP. CORP.27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21-63218467 FAX: 86-21-63291267SALES CONFIRMATIONNO.: ST060311DATE: AUG. 15, 2006 TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG. KOWLOON, HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY: textileSPECIFICATION: Twill 2/1 108 x 54 / 20 x 20 59”PACKING: Packed in cartons of ten metersQUANTITY: Total 10,000 metersUNIT PRICE: USD54.00 per meter CIFC2H.K.TOTAL AMOUNT: USD540,000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONLY.)SHIPMENT: During Oct./Nov. 2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risk as per the relevant ocean marine cargo clauses of the PICC dated1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30 days before themonth of shipment valid for negotiation in China until the 15th day after thedate of shipment.REMARKS: Please sign an return one copy for our file.The Buyer: The Seller:Alice SHANGHAI TEXTILES IMP. & EXP. CORP.HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O. BOX 64, H.K.TEL: 822-1111 FAX: 810-1112Advised through: Bank of China, No. CN3099/714Shanghai Branch, DATE: Oct. 2nd, 2006 H.K.To: SHANGHAI TEXTILES IMP. & EXP. CORPORATION27 ZHONGSHAN ROAD, SHANGHAI, CHINAApplicant: SUPERB AIM (HONGKONG) LTD.RM. 450 FUNGLEE COMM BLDG. KOWLOON, HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/744 in your favour for a sum not exceeding about HKD540,000.00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial invoice in 6 copies.2. Packing list in quadruplicate.3. 2/3 clean on board B/L made out to order notify the above mentioned applicant andmarked “Freight Collect” dated not later than October 31st, 2006. From Shanghai to Hongkong, partial shipments are not permitted.4. Insurance policy in 2 copies covering All Risks and War Risk for 150% invoice value asper the relevant ocean marine cargo clauses of PICC dated 1981/01/01.5. Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform to sample submitted on 7th June, 2006.DESCREPTION OF GOODS:Textile, twill 2/1 108 x 54 / 20 x 20 59”, total 10,000 meters, packed in cartons of ten meters, USD54.00 per meter CIFC2 H.K.Exercise 4Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: T o be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHT DRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDIT INSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: T o be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREA BENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/31DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500 Exercise 6SALES CONTRACTTHE SELLER: NO.WILL09068SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT。
信用证审核练习1
拿到信用证以后该如何审核呢？可如下一步步进行。
首先是重点核查一些关键条款：1．如果拿的是复印件，或预先审核传真件的，首先检查文件是否完整。
特别注意看每页的末尾和下一页的开头是否语句衔接正常，以避免传真复印中的人为疏忽遗漏。
2．检查40A条款，确认必须有IRREVOCABLE不可撤销字样。
3．检查第59条款，受益人的名称是否正确无误。
4．检32B条款，是否金额准确。
5．检查44C和31D条款，看是否能按照要求及时装船。
6．检查45A，是否与合同一致，如果不一致，看是否能接受。
7．重点审核46A和47A。
46A是单证的种类要求，47A则补充说明单证的做法以及其他要求。
8．其他条款的审核。
可依据条款编码审核，看看是否有误。
注意银行费用的划分，公平原则分摊，信用证中的"软条款"：在我国有时也称为“陷阱条款”（Pitfall Clause），是指在不可撤消的信用证加列一种条款，使出口商不能如期发货，据此条款开证申请人（买方）或开证行具有单方面随时解除付款责任的主动权，即买方完全控制整笔交易，受益人处于受制于人的地位，是否付款完全取决于买方的意愿。
常见软条款：1、暂不生效条款2、开证行免去其第一性的付款责任条款如加注：货物抵达目的港以后才付款。
3、信用证不完整如提单的通知方没有，会以信用证的修改书形式通知受益人，4、不平等条款5、以本国法律干预信用证业务的条款6、陷阱条款如在信用证中规定必须提供有开征申请人签字的检验证书。
7、国际贸易术语选择中软条款的设置。
8、信用证规定与合同不符9、前后矛盾的条款根据合同内容审核信用证，指出不符之处并提出修改意见．SALES CONTRACTTHE SELLER：SHANDONG YIHAI IMP. & EXP. CO.,LTD. NO. YH08039NO.51JINSHUIROAD,QINGDAO,CHINA DATE: DEC.I, 2008 SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and Buyers,Where the sellers agree to sell and the buyers agree to buy the Under-mentioned goods according to the terms and conditions stipulated below:Price TermsCommodity＆Specineafiou QuantityUnit price Amount CARDHOLDER DYED COW LEATHERBLACK BROWN 5000PCS8000PCSFOB QINGDAOUSDl.45/PCUSDl.50/PCUSD 7250.00USD12000.00USD19250.00Total amount: US.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY Packing:1PC/POLYBAG,500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN.2009 BY SEA BARCELONANOS.1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYSBEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15TH DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC.CREDIT : IRREVOCABLE20: DOC.CREDITNUMBER : 103CD13727331C: DATE OF ISSUE : 08121540E: APPLICABLE RULES , UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY : DATE 090202 PLACE IN SPAIN51D: APPLICANT BANK: BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT: LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN51: BENEFICIARY: SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHIII ROAD, QINGDAO, CHINA32B: AMOUNT: CURRENCY EUR AMOUNT 19250.0041A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT... 30 DAYS AFFER SIGHT42A: DRAWEE : LINSA PUBLICIDAD, S.A43P: PARTIAL SHIPMTS... NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E:PORT OF LOADING: ANY CHINESE PORT44F:PORT OF DISCHARGE: VALENCIA, SPAIN44C: LATEST DATE OF SHIPMENT:09011545A: DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USDl.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USDl.50/PC FOB QINODAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIREDI. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. INSURANCE POLICYI OR CERTIHCATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT‘BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION: WITHOUT。
信用证审证练习题(3)
根据下面的销售合同审核信用证。
合同条款：卖方：中国机械进出口公司买方：史密斯公司商品名称：挖掘机数量；15台单价：CFR欧洲主要港口每台60 000.00瑞士法郎总值：900 000.00瑞士法郎装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船付款条件：凭不可撤销即期信用证付款签订日期和地点：2002年6月15日于北京合同号码：B1125信用证内容：Irrevocable Documentary Credit No. 2234 dated June 25, 2002Advising Bank: Bank of China, BeijingApplicant: China National Machinery Imp. /Exp. CorpBeneficiary: Smith & Co.Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only)Expiry Date: September 15, 2002 for negotiation in ChinaWe hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:(1)Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.(2)Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.(3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value.Shipment is to be effected during August 2002 from China Port to European Main Ports.Partial shipments prohibited. Transshipment allowed.We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be dulyhonored at maturity.附参考答案：Dear sirs,We have received your L/C No. 2234 but regret to say that we have found some discrepancies in the above mentioned L/C.Please make the following amendments in the L/C.(1)The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.(2)Swiss Francs instead of French Francs.(3)Delete insurance clause.(4)“Partial shipments prohibited” should read “Partial shipments allowed.”As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.Yours faithfully根据下面的销售合同审核信用证。
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。
信用证审核练习
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In Cartons Shipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: T o be effected by the buyerTerms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT”AND NOTIFY APPLICANTADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU. Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersPlease sign, and return one copyLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV. Exercise 3SHANGHAI TEXTILES IMP. & EXP. CORP.27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21-63218467 FAX: 86-21-63291267SALES CONFIRMATIONNO.: ST060311DATE: AUG. 15, 2006 TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG. KOWLOON, HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY: textileSPECIFICATION: Twill 2/1 108 x 54 / 20 x 20 59”PACKING: Packed in cartons of ten metersQUANTITY: Total 10,000 metersUNIT PRICE: USD54.00 per meter CIFC2H.K.TOTAL AMOUNT: USD540,000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONLY.)SHIPMENT: During Oct./Nov. 2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risk as per the relevant ocean marine cargo clauses of the PICC dated1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30 days before themonth of shipment valid for negotiation in China until the 15th day after thedate of shipment.REMARKS: Please sign an return one copy for our file.The Buyer: The Seller:Alice SHANGHAI TEXTILES IMP. & EXP. CORP.HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O. BOX 64, H.K.TEL: 822-1111 FAX: 810-1112Advised through: Bank of China, No. CN3099/714Shanghai Branch, DATE: Oct. 2nd, 2006 H.K.To: SHANGHAI TEXTILES IMP. & EXP. CORPORATION27 ZHONGSHAN ROAD, SHANGHAI, CHINAApplicant: SUPERB AIM (HONGKONG) LTD.RM. 450 FUNGLEE COMM BLDG. KOWLOON, HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/744 in your favour for a sum not exceeding about HKD540,000.00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial invoice in 6 copies.2. Packing list in quadruplicate.3. 2/3 clean on board B/L made out to order notify the above mentioned applicant andmarked “Freight Collect” dated not later than October 31st, 2006. From Shanghai to Hongkong, partial shipments are not permitted.4. Insurance policy in 2 copies covering All Risks and War Risk for 150% invoice value asper the relevant ocean marine cargo clauses of PICC dated 1981/01/01.5. Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform to sample submitted on 7th June, 2006.DESCREPTION OF GOODS:Textile, twill 2/1 108 x 54 / 20 x 20 59”, total 10,000 meters, packed in cartons of ten meters, USD54.00 per meter CIFC2 H.K.Exercise 4Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: T o be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHT DRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDIT INSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: T o be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREA BENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/31DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500 Exercise 6SALES CONTRACTTHE SELLER: NO.WILL09068SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINA THE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACH Shipping Mark: AT SELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT。
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。
根据合同审核信用证练习
综合训练项目训练四：根据合同审核信用证，并根据信息制作单据。
SALES CONTRACTBUYER： JAE＆SONS PAPERS COMPA NY NO．ST05-0l6203 LODIA HOTEI，OFFICE 1546，DONG-GU， DATE：AUGUSTBUSAN，KOREA SIGNED AT：NANJING CHINASELLER：WONDER INTERNATIONAL COMPANY LIMITED,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINAThis Contract is made by the Seller；whereby the Buyers agree to buy and the Seller agrees to sell the under—mentioned commodity according to the terms and conditions stipulated below：1、COMMODITY：UNBLEACHED KRAET LINEBOARD．UNIT PRICE：／PER METRIC TON,CFR BUSAN KOREATOTAL QUANTITY：l00METRIC TONS，±10％ ARE ALLOWED．PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE2、TOTAL VAIUE：USD39,(SAY THIRTY NINE THOUSANDONLY.***10％ MORE OR LESS ALLOWED．)3、PACKING：To be packed in strong wooden case(s)，suitable for long distance ocean transportation．4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording：“KEEP AWAY FROM MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016BUSAN KOREA5、TIME OF SHIPMENT：BEFORE OCTOBER6、PORT OF SHIPMENT：MAIN PORTS OF CHINA7、PORT OF DESTINATION：BUSAN KOREA8、INSURANCE：To be covered by the Buyer after shipment． Terms)9、DOCUMENT：+Signed invoice indicating LC NO and Contract No．+Full set(3/3)of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid”made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight．+Certificate of Origin．+No solid wood packing certificate issued by manufacturer．10、OTHER CONDITIONS REQD IN LC：+All banking charges outside the opening bank are for beneficiary's a/c．+Do not mention any shipping marks in your L/C．+Partial and transshipment allowed．20 August,2005.：：The last date of L/C opening、11REMARKS BANK OF KOREA LIMTED．BUSANSEQUENCE OFT0TAI， *27：l/lIRREVOCABLE：FORM OF DOC. CREDIT *40 A．DOC. CREDIT NUMBER * 20：S 100-108085DATE OF ISSUE 3l C：EXPIRY *31 D：DATE PLACE APPLICANT'S COUNTRYAPPLICANT *50 ：JAE&SONS PAPERS COMPANY203 LODIA HOTEL OFFICE ,BUSAN,KOREABENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITED，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINAAMOUNT *32 B：CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT… 42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A：BANK OF KOREA LIMITED,BUSANPARTIAL SHIPMENTS 43 P：NOT ALLOWEDTRANSSHIPMENT 43 T：NOT ALLOWEDLOADING IN CHARGE 44A： MAINPORTS OF CHINAFOR TRANSPORT TO 44 B：MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C： 2005103lGOODS 45 A：+COMMODITY ：UNBLEACHED KR AET LINEBOARD．U／P：HKD ／MTTOTAL：100MT±10% ARE ALLOWED．PRICE TERM：CIF BUSAN KOREACOUNTRY OF ORIGIN： PACKNG：STANDARD EXPORT PACKINGSHIPPING MARK：ST05—016 BUSAN KOREADOCUMENTS REQUIRED 46 A：1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACT2、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TOORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT.3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／GROSS AND NET WEIGHTS4、CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POST．DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNINGBANK ARE FOR BENEFICIARY'S ACCOUNTPRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITYOF THE CREDITCONFIRMATION *49：WITHOUTINSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WTTH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.SUBJECT ICC PUBLICATION 500：SEND TO REC. INFO. 72．经审核信用证存在如下问题：补充信息：1、9月10日装箱，每箱毛重51KGS/CTN，50KGS/CTN，CTN；唛头WI05-016/BUSAN KOREA/2、同日签发号码为WI05-0l6的发票3、9月12日向南京商务局申领原产地证书，并当日获得编号为05-866888证书4、9月16在南京装上SULONG 船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL5、于9月18日提交中国银行南京分行议付项目训练五：根据合同审核信用证，并根据信息制作单据。
信用证的审核练习
题目要求和说明销货合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363编号NO.: NEO2001026 日期DATE:Feb. 28, 2001地点SIGNED IN:NANJING , CHINA买方 BUYER: NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated允许溢短装，由卖方决定WithMore or less of shipment allowed at the sellers’ option5. 总值Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY . 6. 包装Packing EXPORTED BROWN CARTON 7. 唛头Shipping Marks ROSE BRAND178/2001 RIYADH8. 装运期及运输方式Not Later Than Apr.30, 2001 BY VESSELTime of Shipment & means of Transportation9. 装运港及目的地Port of Loading & Destination From : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10. 保险InsuranceTO BE COVERED BY THE BUYER.11. 付款方式Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO., LTD.(出口商签字盖章) 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）
பைடு நூலகம்
C卷
审核信用证 课件
信用证的审核（练习一） 信用证的审核（练习一）
上海远大进出口公司 (ORIGINAL) SHANGHAI YUANDA IMPORT &EXPORT COMPANY
上海市溧阳路1088号龙邸大厦 楼 号龙邸大厦16楼 上海市溧阳路 号龙邸大厦 16TH floor, Dragon Mansion, 1088 Liyang Road, Shanghai 200081 China 电话： 传真： 电话：0086－21－56666624 传真：0086－21－56666698 － － － －
CITIBANK
PALCE & DATE OF ISSUE: PANAMA Novem 23, 1998 ber DOCUMENTARYCREDIT IRREVOCABLE CREDIT NUMBER OF ISSUING BANK:180-43672 ADVISING BANK CITI BANK OF SHANGHAI SHANGHAI, CHINA BENEFICIARY SHANGHAI YUANDA EXPORT & IMPORT COMPANY 16th floor, Dragon Mansion, 1088 Liyang Road, Shanghai 200081 China Tel:0086-21-56747624 Fax: 0086-21-56747698 APPLICANT MAURLCIO DEPORTS INTERNATIONAL S.A. Rm1008-1101 Convention Plaza, 101 Harbor Road, Colon, R.P. AMOUNT US 733,320(SAY SEVEN HUNDRED THIRTY THREE THOUSAND THREE HUNDRED AND TWENTY US DOLLARS)
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。
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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:86-21-23140568 NO：PLW253 Fax:86-21-25467832 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 Machine SPECIFICATION: 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 aftersight to reach the Seller 30 days before the month of Shipment valid for negotiationin 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,P.O.BOX 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 cartonseach at US$ 64.00 CIF H.KDrafts drawn under this cred it must be marked “drawn under HSBC,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,P.O.BOX 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。
2、付款期限与合同不符，应为；at 30 days after sight3、合同上是允许分批和转运的，，而L/C不允许，应改证4、提单的运费支付不正确，应该是“Freight Prepaid”5、提单的签发日期不正确，应该是During Oct./Nov. 20036、投保金额大于合同要求，应为110％的发票额7、单价条款错误，应该是US$ 64.00 per set CIFC3% H.K.8、到期议付地点有误。
应该内陆地点9、议付有效期有误，应该是：until the 15th day after the date of shipment.10、包装有误，应该是packed in wooden cases2、请根据所给合同审核信用证销售合同条款The seller：China National Cereals, Oils & Foodstuffs Corporation The 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.2003,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.COMMECIAL BANK OF VANCOUVERTO: China National Cereals DATE: Oct.5, 2003Oils & Foodstuffs CorporationBeijing, ChinaAdvised Through Bank of China, BeijingNO.BOC 03/10/03IRREVOCABLE 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, 2003 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 P.I.C.C.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, 2003 for negotiation in China.标准答案：1、信用证的金额与合同不符。