分项实训练习：信用证
一、基础知识题
（一）选择题
1． 按照《UCP500》的规定，信用证未明确是否保兑，就是（ ）。
A、未保兑的信用证 B、已保兑的信用证
C、由通知银行来决定是否保兑 D、由进口人来决定是否保兑
2．审核信用证的依据是（ ）。
A、《UCP500》和合同 B、保险单
C、商业发票 D、提单
3．某公司出口乒乓球，信用证规定：“乒乓球10000打，单价每打2.38美元，总金额23800.00美元，禁止分批装运”。根据《UCP500》规定，卖方交货的（ ）。
A、数量和总金额均可在5%的范围内增减
B、数量和总金额均可在10%的范围内增减
C、数量可以有5%的范围内增减，但总金额不得超过23800.00美元
D、数量和金额均不得增减
4．进出口合同基本内容由以下几部分构成（ ）。
A、约首、基本条款、约尾
B、约首、基本条款、有关部门批准文件
C、约首、基本条款
D、约首、有关部门批准文件、基本条款及约尾等
5．收到国外来证两份，（1）棉布10万码，每码0.40美元，信用证总金额42,000美元；（2）服装1,000套，每套20美元，信用证总金额21,000美元。据此，两证出运的最高数量和金额可分别掌握为（ ）。
A、棉布100,000码，40,000美元；服装1,000套，20,000美元
B、棉布105,000码，42,000美元；服装1,050套，21,000美元
C、棉布105,000码，42,000美元；服装1,000套，20,000美元
D、棉布100,000码，40,000美元；服装1,050套，21,000美元
6．根据《UCP500》，信用证中货物的数量规定有“约” 、“大约” 、“近似”或类似意义的词语时，应理解为其有关数量增减幅度不超过（ ）。
A、3% B、5% C、10% D、15%
7．根据《UCP500》，信用证的第一付款人是（ ）
A、进口人 B、开证行 C、议付行 D、通知行
8．A银行开出的信用证，经B银行保兑，在付款责任上，( )银行承担第一性的付款责任？
A、A银行 B、B银行
C、A银行和B银行都承担第一性付款责任 D、由卖方决定
9．使用假远期信用证，实际上是套用：（ ）
A、卖方资金 B、买方资金 C、付款银行资金 D、议付银行资金
10．以下不属于信用证结算方式特点的是：（ ）
A、有银行信用作为保障 B、独立的文件 C、只管单据 D、不可转让
（二）判断题
1、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。不管有什么情况，都无权要求开证行修改信用证。 （ ）
2、根据《UCP500》，信用证项下单据应在信用证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效期。 （ ）
3、信用证是一种银行开立的无条件承诺付款的书面文件。 （ ）
4、在一份SWIFT来证中其代号 “POS/NEG 39A： 05/05”是指信用证可用金额可以增减5%。 （ ）
5、信用证修改就是要求开证行重新开一份信用证过来。 （ ）
6、根据UCP500规定，只有开证行明确注明“可转让”的信用证方能转让。 （ ）
7、开证申请人以开证申请书与开证行订立契约关系，信用证一经开出，申请人有义务付款赎单，无论单据是否相符。 （ ）
8、自受益人收到信用证修改之日起，开证行就受其所发出修改的约束。 （ ）
9、若信用证在货物数量方面规定了伸缩幅度，而金额方面没有，该证货物总值则不能超过信用证金额。
10、根据UCP500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。（ ）
二、操作题
（一）根据下列合同审核信用证，指出不符点
Sales Contract
No.:ss03
Date:May 20.2006
Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp.
Address : 5-15 mansion 1230-1240 Zhongshan road, shanghai
Buyer: Smith Co. Ltd. ,
Address :The Jane street ,Kong zone , London , England
This contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:
Name of commodity: men’s gloves
Specification: Model No. 5
Quantity: 2000dozens
Unit Price : CFR Amsterdam USD 45.00 Per dozen
Amount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only)
Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2006 with transshipment and partial shipment not allowed
Packing: By Seaworthy cartons(CTNS)
Insurance: To be covered by buyers
Terms of Payment: By irrevocable letter of Credit at Sight
Shipping Marks: At sellers’ option
L/C
CREDIT NUMBER: A2B9600463
DATE OF ISSUE: 060618
ADVISING BANK ： BANK OF CHINA ZHONGSHAN DONG YI LU 23 SHANGHAI CHINA
FORM OF DOCUMENTARY CREDIT: IRREVOCABLE
DATE AND PLACE EXPIRY: 060830/ON ISSUING BANK’S COUNTERS
APPLICANT: SMITH CO. LTD. ,
THE JANE STREET, KONG ZONE, LONDON , ENGLAND
BENEFICIARY: SHANGHAI STATIONERY AND SPORTING GOODS 驶IMP.AND EXP.CORP.
5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI
CURRENCY CODE, AMOUNT :USD 90 000.00
AVAILABLE WITH...BY... :ANY BANK IN ADVISING BANK'S
COUNTRY BY NEGOTIATION AT 30 DAYS SIGHT DRAFT(S)
DRAWN ON： ABN AMRO BANK NV, LONDON
PARTIAL SHIPMENTS :PERMITTED
TRANSSHIPMENT :PROHIBITED
LOADING ON BOARD /DISPATCH/TAKING IN CHARGE AT/FROM :SHANGHAI PORT
FOR TRANSPORTATION TO :AMSTERDAM PORT
SHIPMENT PERIOD : NOT LATER THAN 060630
DESCRIPTION OF GOODS: 2000 DOZENS MEN'S GLOVES CFR AMSTERDAM AT USD 45.00 EACH
…………………….
（二）根据下列合同审核信用证，指出不符点并撰写改证函
SALES CONTRACT
Ref No: 2000WRT427
Date: April 30th , 2000
The Buyers :BACK STAINLESS PIPE L.P.
Add: 120 Essex Avenue East Avenel , New Jersey 03002, USA
Fax :173******** Tel: 173********
The Sellers :HUZHOU SHIYE GROUP CO. LTD.
Add:32 street Huzhou Zhejiang . 313000
Fax: 86 572 2517433 Tel: 86 572 2517411
This CONTRACT is made by and between the Buyers and the Sellers : whereby the Buyers agree to buy and the Sellers agreed to sell the under-mentioned goods on the terms and conditions below.
1. Description of goods:
a. Name of commodity :Stainless steel seamless tube
b. Specification :20'length each piece
Size & Grade Unit price USD/MT Quantity Amount USD
1/2×049 ST 304 5017.60 2.50 12544.00
1/2×083 ST 304 4821.60 0.30 1446.48
1/2×109 ST 304 4625.60 1.00 4625.60
1/2×065 ST 316/L 7122.64 2.00 14245.28
1/2×083 ST 316/L 6544.44 3.50 22905.54
1/2×095 ST 316/ L 6364.12 2.00 12728.24
1/2×058 ST 304/ L 6162.64 0.50 3071.32
Total 71566.46
4% discount 2862.6584
Total 68703.80
2.Price terms : CIFC5%Philadelphia
3. Packing : In wooden case， total in 15 wooden cases.
4. More or less 2% of total quantity and amount is allowed
5. Port of Loading : Shanghai , China. Port of Destination : Philadelphia port , U.S.A.
6. Delivery Time: before May 31st , 2000 .
7. Partial Shipment : allowed; Transshipment : allowed.
8. Payment terms: By irrevocable letter of credit at sight . The covering L/C shall reach the seller 15 days before shipment and remain valid in above indicated Loading Ports 15 days after the date of shipment.
9. Insurance : To be covered by the Sellers for the full invoice value plus 10% against All Risks . If the Buyers desire to cover for any other extra risks aforementioned of amount exceeding the aforementioned limited, the Sellers' approval must be obtained beforehand and all the additional premiums thus incurred shall be for the Buyer' account.
The Sellers: The Buyers:
ZHEJIANG SHIYE GROUP CO. LTD. BACK STAINLESS PIPE
DATE: 3-MAY-2000 PLACE: Philadelphia
REVOCABLE DOCUMENTARY CREDIT CREDIT NO: CB2453
ADVISING BANK :THE CENTER BANK OF PHILADELPHIA APPLICANT: BACK STAINLESS PIPE L.P. 120 ESSEX AVENUE
EAST AVENEL , NEW JERSEY 03002, USA
BENEFICIARY : HUZHOU SHIYE GROUP CO. LTD. 32 STREET HUZHOU ZHEJIANG AMOUNT: US$ 68703.80 (US DOLLARS SIXTY-EIGHT THOUSAND SEVEN HUNDRED AND THREE POINT EIGHTY)
EXPIARY DATE: TO FACILITATE NEGOTIATION OF THE CREDIT BY SELLERS ，THE VALIDITY FO THE LETTER OF CREDIT SHALL REMAIN VALID AT LEAST 15 DAYS AFTER THE LAST DAY OF SHIPMENT IN USA.
GENTLEMEN: YOU ARE AUTHORIZED TO VALUE ON US BY DRAWING DRAFTS AT 30 DAYS AFTER SIGHT FOR 110% OF INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
1. DETAILED COMMERCIAL INVOICE IN QUADRUPLICATE
2. PACKING LIST IN TRIPLICATE SHOWING ITEM AND WEIGHT
3. CERTIFICATE OF ORIGIN IN DUPLICATE STATING THE IMPORTING COUNTRY AS ARGENTINA DULY SIGNED BY CHAMBER OF COMMERCE
4. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED BY COSCO AND MADE OUT OT ORDER OF SHIPPER AND ENDORSED IN BLANK MARKED PREIGHT PREPAID NOTIFY APPLICANT
5. INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE VALUE SUBJECTED TO THE OCEAN MARINE CARGO CLAUSE OF THE P.I.C.C. DATED 1981/1/1
6. BENEFICIARY'S DECLARATION STATING THAT ONE COMPLETE SET OF NON-NEGOTIATIABLE SHIPING DOCUMENTS SENT DIRECTLY TO THE OPENER BY EXPRESS AIRMAIL WITHIN 2 DAYS AFTER SHIPMENT.
SHIPPING TERMS:CIFC5 PHILADELPHIA
SHIPPING MARKS: B.S.P./ 928/ PHILADELPHIA
COVERING : SEVEN ITEMS STAINLESS STEEL SEAMLESS TUBE AS PER S/C NO. :2000WRT427 DD: 30-APRIL-2000
FROM: SHANGHAI
TO : NEW YORK PARTIAL SHIPMENT: ALLOWED
TRANSSHIPMENT: ALLOWED LATEST DATE OF SHIPMENT : 31-MAY-2000
SPECIAL INSTRUCTIONS:
ALL CHARGES OUTSIDE OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY.
ALL DOCUMENTS PRESENTED FOR NEGOTIATION SHALL BEAR THE NO. OF THIS CREDIT AND THE NAME OF ISSUING BANK.
Except so far as otherwise expressly stated , this documentary credit is subject to the "Uniform Custom and Practice for Documentary Credits" 1933 Revision International Chamber of Commerce Publication No.500
WE HEREBY AGREE WITH THE DRAWERS ,ENDORSERS AND BONA-FIDE HOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THE CREDIT THAT SUCH DRAFTS , IF DRAWN AND NEGOTIATED WITHIN THE VALIDITY OF THIS CREDIT , SHALL BE DULY HONORED IN DUE PRESENTATION AND DELIVERY OF DOCUMENTS AS SPECIFIED.
ADVISING BANK NOTIFICATION: THE CENTER BANK OF PHILADELPHIA
PLACE , DATE , NAME AND SIGNATURE OF THE ADVISING BANK