业务员培训资料：根据合同审核修改信用证

第一章信用证的审核与修改【教学目标】通过对信用证的含义、特点、类型、基本内容等相关知识的教学，主要实现下述目标：掌握信用证结算的一般程序，掌握信用证的基本内容，能对照合同审核并提出修改信用证，了解UCP500对缮制各种单据的基本要求。

【计划学时】4学时【重点难点】信用证结算的一般程序；信用证的基本内容、审核要点。

【教学手段与教具】教案、讲稿、投影【教学内容及学时分配】背景知识：信用证是一种支付方式，它是一种解决买卖双方信用危机的有效方式。

信用证是一种银行信用。

它的发展促进了国际贸易的发展。

根据不同标准，信用证有很多种类：不可撤销信用证和可撤销信用证，跟单信用证和光票信用证，保兑的和非保兑信用证，即期信用证和远期信用证，可转让信用证和不可转让信用证，循环信用证，对开信用证和备用信用证。

SWIFT（ Society for Worldwide InterBank Financial Telecommunication）全球银行金融电讯协会：成立于1973年，现有130多个会员国。

专门从事传递各国之间的非公开性的国际金融电讯业务。

SWIFT信用证采用标准化电文（按MT700= message Type 700规定格式），并在电文的末尾有密码，若往来密码不符，则会自动予以拒绝。

一、信用证的含义（Letter of credit; L/C):信用证是一种银行开立的有条件的承诺付款的书面文件。

二、信用证的特点:1.信用证付款是一种银行信用信用证付款方式下，由开证行以自己的信用作出付款保证，银行处于第一付款人的地位（primary liabilities for payment ）。

2.信用证是独立于合同之外的一种自足的文件（self-sufficient instrument）信用证的开立以买卖合同作为依据，但信用证的一经开出，就成为独立于合同之外的另一种契约，不受合同的约束。

3.信用证付款是一种单据的买卖（pure documentary transaction）银行处理信用证业务时，只凭单据，不问货物。

习题二：信用证审核一、思考题：1。

何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3。

信用证方式的主要特点是什么？4。

何谓“议付”?“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1)信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称(9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14)货名及规格（15）价格术语(16）交单期限(17）信用证要求的单据(18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*＊＊RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF。

108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA（ICBKCNZJYYY）SEQUENCE OF TOTAL ＊27 : 1/1FORM OF DOCUMENTARY CREDIT ＊40A ：IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT ＊50 ：A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO。

实训十一信用证的审核与修改实训目的与要求:1.能够审核信用证2. 能够修改信用证重点: 能够审核并修改信用证难点:能够审核并修改信用证实训项目:根据背景资料审核并修改: http://10.99.36.252/icd3实训指导:要求说明：请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。

提示：1．审核L/C 的商品货号是否与合同不一致。

2．审核金额（大写/小写）是否与合同不一致。

3. L/C 条款是否与合同相应条款不符。

（例如：保险条款在合同中写明All Risks as perC.I.I dated 1/1/1982. 但L/C 显示War Risk and All risks. ）4．付款方式是否不符合同要求。

（例如：合同中为by sight L/C, 而信用证中为draft at 30days' sight. ）注意：信用证本身常出现的问题：1．注意L/C 的到期地点。

2．信开本信用证应写明"subject to UCP 600"。

3．注意信用证"三期"，即：有效期、装运期和交单期。

4．L./C 中的"软条款"。

（例如：要求卖方提交客检证书；正本B/L 全部或部分直寄客户。

）修改信用证应注意:--对信用证修改内容的接受或拒绝有两种表示形式:--收到信用证修改后,应及时检查修改内容是否符合要求,并分别情况表示接受或重新提出修改---对于修改内容要么全部接受,要么全部拒绝；部分接受修改中的内容是无效的；---有关信用证修改必须通过原信用证通知行通知才算真实、有效；通过客户直接寄送的信用证修改申请书或修改书复印件不是有效的修改---明确修改费用由谁承担，一般按照责任归属来确定修改费用由谁承担。

一、合同背景本销售合同（以下简称“合同”）由甲方（以下简称“卖方”）与乙方（以下简称“买方”）于____年____月____日签订，合同编号为______。

根据合同约定，卖方应向买方出售货物，买方应支付相应货款。

为确保双方权益，现对合同中的信用证条款进行审核。

二、信用证条款审核要点1. 信用证类型（1）审核信用证类型是否符合合同约定，如即期信用证、远期信用证等。

（2）审核信用证类型是否有利于卖方，避免因信用证类型不当而造成损失。

2. 信用证金额（1）审核信用证金额是否与合同约定的货款金额相符。

（2）审核信用证金额是否包含保险费、运费等其他费用。

3. 信用证有效期（1）审核信用证有效期是否合理，确保卖方有足够时间完成货物装运和单据准备。

（2）审核信用证有效期是否与合同约定的交货期限相符。

4. 信用证受益人（1）审核信用证受益人是否为卖方，确保信用证款项能够直接支付给卖方。

（2）审核信用证受益人名称是否准确，避免因受益人名称错误导致信用证无法使用。

5. 信用证付款条件（1）审核信用证付款条件是否明确，如即期付款、远期付款等。

（2）审核信用证付款条件是否有利于卖方，避免因付款条件不利而造成损失。

6. 信用证单据要求（1）审核信用证对单据的要求是否合理，如发票、装箱单、提单等。

（2）审核信用证对单据的要求是否与合同约定相符，确保卖方能够顺利履行合同义务。

7. 信用证修改和撤销（1）审核信用证是否允许修改和撤销，以及修改和撤销的条件。

（2）审核信用证修改和撤销对卖方的影响，确保卖方权益不受损害。

三、审核结果1. 信用证类型符合合同约定，有利于卖方。

2. 信用证金额与合同约定的货款金额相符，包含保险费、运费等其他费用。

3. 信用证有效期合理，与合同约定的交货期限相符。

4. 信用证受益人为卖方，受益人名称准确。

5. 信用证付款条件明确，有利于卖方。

6. 信用证对单据的要求合理，与合同约定相符。

7. 信用证允许修改和撤销，对卖方权益影响较小。

一、实训背景随着国际贸易的不断发展，信用证作为一种重要的支付方式，在保障买卖双方权益方面发挥着至关重要的作用。

为了提高我对信用证操作流程的理解和实践能力，我参加了本次修改信用证的实训课程。

通过本次实训，我对信用证的基本知识、修改流程以及注意事项有了更深入的了解。

二、实训目的1. 掌握信用证的基本概念和作用；2. 熟悉信用证的种类和适用范围；3. 了解信用证的修改流程及注意事项；4. 提高在实际工作中处理信用证问题的能力。

三、实训内容1. 信用证基础知识（1）信用证的定义：信用证是指银行（开证行）根据进口商的要求，向出口商发出的，保证在一定条件下支付货款的书面承诺。

（2）信用证的作用：保障出口商在履行合同后获得货款，保障进口商在收到货物后支付货款。

（3）信用证的种类：按付款方式可分为即期信用证和远期信用证；按开证行责任可分为不可撤销信用证和可撤销信用证。

2. 信用证修改流程（1）收到出口商的修改申请：出口商在发现信用证条款与合同不符时，需向开证行提出修改申请。

（2）开证行审核修改申请：开证行对出口商的修改申请进行审核，确认修改内容是否符合规定。

（3）发出修改通知：开证行将审核通过的修改内容通知进口商，并要求进口商确认。

（4）进口商确认修改：进口商在收到修改通知后，需在规定时间内确认修改内容。

（5）开证行修改信用证：开证行根据进口商的确认，对信用证进行修改。

3. 信用证修改注意事项（1）修改内容需符合信用证规定：修改内容不得违反信用证条款，如修改金额、货物描述、交货期等。

（2）修改时间：出口商应在发现信用证问题后及时提出修改申请，避免错过最佳修改时机。

（3）修改费用：信用证修改需支付一定费用，出口商需提前了解相关费用。

（4）修改风险：修改信用证存在一定风险，如修改内容被误读、遗漏等，可能导致纠纷。

四、实训总结通过本次修改信用证的实训，我深刻认识到信用证在实际操作中的重要性。

以下是我对本次实训的总结：1. 信用证是国际贸易中重要的支付方式，保障了买卖双方的权益。

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。

SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA 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 the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Commodity & Specification Quantity Price TermsUnit price AmountCARDHOLDERDYED COW LEATHERBLACKBROWNLoading 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 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：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, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WI TH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P: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 LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWNCOLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE 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 ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE 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 PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：。

根据合同审核信用证练习1. 引言在国际贸易中，信用证是一种常见的支付方式。

合同审核信用证是指在签订合同之后，通过审核信用证的条款和要求，确保双方按合同履行责任并完成交易的过程。

本文将介绍根据合同审核信用证的练习，以提高审核信用证的能力和技巧。

2. 重要性合同审核信用证是国际贸易中非常重要的一环。

通过审核信用证，可以确保双方的权益得到保障，减少交易风险。

合同审核信用证还可以确保交易过程中的合规性，遵守国际贸易相关的法律法规。

因此，提高审核信用证的能力和技巧对于国际贸易的顺利进行至关重要。

3. 练习方法3.1. 学习信用证的基本知识在练习合同审核信用证之前，首先需要对信用证的基本知识有一定的了解。

包括信用证的定义、基本原则、种类等。

可以通过读书、参加培训课程以及阅读相关的学术文献来学习信用证的基本知识。

3.2. 分析合同中的条款和要求在练习合同审核信用证时，需要仔细分析合同中的条款和要求。

合同中对于信用证的要求通常较为详细，包括货物的描述、付款条款、装运方式等。

审核信用证时，需要与合同中的条款和要求进行对比，确保信用证的内容符合合同的要求。

3.3. 熟悉信用证的格式和内容信用证通常由发证银行开立，并包含了一些标准的格式和内容。

在练习合同审核信用证时，需要对信用证的格式和内容有一定的了解。

可以查阅相关的指南和规范，了解信用证的标准格式和常见内容。

3.4. 模拟审核信用证的案例为了提高审核信用证的能力和技巧，可以进行模拟审核信用证的案例练习。

可以选择一些实际的信用证案例，结合合同中的条款和要求以及对信用证的了解进行审核。

通过不断练习，可以熟悉审核信用证的流程和注意事项，并提高审核的准确性和效率。

4. 注意事项在练习合同审核信用证时，需要注意以下事项：•仔细阅读合同，确保对合同的要求有清晰的理解。

•关注信用证的有效期和修改条款，确保审核的信用证是最新版本。

•注意细节，特别是货物描述、数量、价格等关键信息的准确性。

外贸单证信用证修改一、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。

合同：SALES CONTRACTThe Seller: MAITY INTERNATIONAL CO., LTD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6，2012Signed At: Shanghai ChinaThe Buyer: DESEN EUROPE GMBHAddress: GIRARDETSTRASSE 2-38,EINGANG.4 D-45131 ESSEN, GERMANYThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: 40pcs are packed in one export standard cartonShipping Mark: RAIKOUMT13008HAMBURGC/No.1-40Time of Shipment: NOT LATER THAN FEB. 15,2013 Loading Port and Destination: From Shanghai, China to Hamburg, GermanyPartial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981 Terms of Payment: By L/C at sight, reaching the seller before Dec. 31，2012, and remaining valid for negotiation in Chinafor further 15 days after the effected shipment. L/Cmust mention this contract number. L/C advised byBANK OF CHINA. All banking Charges outsideChina (the mainland of China) are for account of theDrawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and War Risk as per CIC dated 01/01/1981.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of CommerceSigned by:THE SELLER: THE BUYER:MAITY INTERNATIONAL CO., LTD. DESEN EUROPE GMBHGU TAO Luty信用证：27: SEQUENCE OF TOTAL：1/140A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER：00130010018208A131C: DATE OF ISSUE：13010140E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：130220 GERMANY50: APPLICANT： DESEN EUROPE GMBHGIRARDETSTRASSE 2-38,EINGANG.4 D-45131ESSEN, GERMANY59: BENEFICIARY：MATY INTERNATIONAL CO., LTD.NO.29 JIANGNING ROAD, SHANGHAI, CHINA32B: CURRENCY CODE, AMOUNT：USD9008.0041A: AVAILABLE WITH…BY…：BANK OF CHINABY NEGOTIATION42C: DRAFTS AT…： 30 DAYS AFTER SIGHT42A: DRAWEE: DESEN EUROPE GMBH43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA.44C: LATEST DATE OF SHIPMENT: 13021045A: DESCRIPTION OF GOODS AND/OR SERVICES:1600PCS BABYWEARAS PER ORDER NO.MY1301 ANDS/C NO.MT13008CFR HAMBURGPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICES IN TRIPLICATEINDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT” NOTIFYING TH EAPPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THEFOLLOWING DETAILS: TOTAL NUMBER OF PACKAGESSHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT,NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED ORAUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATEENDORSED IN BLANK FOR 120% INVOICE VALUE,COVERING ALL RISKS OF CIC OF PICC (1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FORACCOUNT OF BENEFICIARY INCLUDINGREIMBURSING CHARGES.。

根据外销合同审核信用证1. 引言外贸合同的履行过程中，信用证的审查是非常关键的一环。

在外贸业务中，信用证是一种国际贸易支付方式的安排，它是由进口商向发票人的开户银行发出的，要求该银行在发票人提供一定的文件后向收款人支付一定金额的支付工具。

因此，对于外销合同来说，审核信用证非常重要，本文将对根据外销合同审核信用证的步骤和注意事项进行介绍。

2. 外销合同审核信用证的步骤2.1 了解信用证要求在审核信用证之前，首先要仔细阅读和理解信用证的要求。

信用证是由进口商的银行开立的，其中包含了支付的金额、货物要求、文件要求等重要信息。

因此，在审核信用证之前，要对这些信息进行详细了解，确保自己清楚信用证的要求。

2.2 比对与合同的一致性审核信用证时，需要将信用证的要求与外销合同进行比对，确认其一致性。

主要包括货物描述、数量、价格和付款条件等。

如果发现任何不一致之处，应及时与进口商进行沟通，以确保双方的合同和信用证一致。

2.3 检查必备文件审核信用证还需要检查提供给开证行的必备文件。

这些文件可能包括商业发票、装箱单、提单、保险单等。

确保这些文件符合信用证的要求，并且与合同的要求一致。

2.4 检查证明文件的有效性不仅需要检查文件的存在和重要性，还需要确保文件的有效性。

例如，商业发票和提单应该是签署并加盖公司公章的，同时还要检查日期和编号是否正确。

此外，保险单要求保险金额与信用证要求的金额保持一致。

2.5 确认付款条件信用证中规定了付款的条件，包括付款日期、货物的装运日期和保险要求等。

在审核信用证时，需要确保这些条件已被满足。

特别是货物的装运日期，要确保其在信用证规定的期限内完成。

3. 注意事项3.1 与进口商的沟通在审核信用证之前，与进口商进行充分的沟通是非常重要的。

任何不一致的地方都需要及时与进口商协商解决。

确保双方对信用证的要求都有清晰的认识。

3.2 注意额外的要求有些信用证可能包含额外的要求，如出口许可证、质量检验证书等。

信用证实训一、根据下列合同审核并修改信用证SALES CONFIRMATIONS/C NO.:SPT-211 DATE: Jan.8, 2015The Seller: SHANGHAI SPORTING GOODS IMP. & EXP. CORPAddress: 215 HUQIU ROAD SHANGHAI CHINAThe Buyer: PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406PACKING: To be packed in cartons of 50pcs each, total 100 cartons.PORT OF LOADING AND DESTINATION: From Shanghai to Vancouver with transshipment and partialshipment allowed.TIME OF SHIPMENT: During Mar. 2015TERMS OF PAYMENT: The buyer shall open through a bank acceptable to the seller an irrevocableletter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation inth day after the date of shipment.Vancouver until the 15INSURANCE: To be covered by the seller for 110% of the invoice value against All Risks and War Risksas per the relevant ocean marine cargo clauses of the People's Insurance Company of China dated01/01/1981.REMARKS:1.The Buyer shall have the covering letter of credit reach the seller 30 days before shipment, fallingwhich the Seller reserves the right to rescind without further notice, or to regard as still valid whole or anypart of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2.In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 130 days afterthe arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by theBuyer within 150 days after the arrival of the goods at port of destination.3.For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110%of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amountor coverage required, the Buyer must have the consent of the Seller before Shipment, and the additionalpremium is to be borne by the Buyer.4.The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of thegoods hereunder by reason of natural disasters, war or other causes of Force Majeure. However, theSeller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registeredairmail with a certificate issued by the China Council for the Promotion of International Trade attestingsuch event(S).5.All disputes arising out of the performance of, or relating to this contract, shall be settled throughinarbitration shall case the negotiation, through reached be can settlement no case In negotiation.accordance with its arbitral rules. The arbitration shall take place in Shanghai. The arbitral award is finaland binding upon both parties.6.The Buyer is requested to sign and return one copy of this contract immediately after receipt of thesame. Objection, if any, should be accepted the terms and condition of this contract.7.Special conditions (These shall prevail over all printed terms in case of any conflict.) Confirmed byTHE SELLER THE BUYER华海红JONE(Signature) (Signature)信用证OUR L/C NO.PIT310JANUARY 30,2015FROM:THE ROYAL BANK OF CANADA,BRITISH, COLUMBIA INTERNATIONAL CENTER,1055WEST GEORGIA STREET,VANCOUVER ,B.C.V6E 3P3TO: BANK OF CHINA, SHANGHAI BRANCHBENEFICIARY: SHANGHAI SPORTING GOODS IMP.& EXP .CORP.251 HUQIU ROAD, SHANGHAI CHINAAPPLICANT: PETRRCO INTERNATIONAL TRADING CO.1100 SHEPPARD AVENUE EAST SUITE 406, WILLOWDALE ONTARIO , CANADA M2K 2W2 FOR USD 88,710.00(SAY U.S. DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TENONLY )TO EXPIRE ARRIL 15 TH 2015 IN OUR COUNTRY AVAILABLE BY NEGOTIATION OF YOURDARFTS AT 30DAYS SIGHT FOR 100 PERCENT OF INVOICE VALUE DRAWN ON THE ROYALBANK OF CANADA ACCOMPANIED FOLLOWING DOCUMENTS:1、COMMERCIAL INVOICE IN QUADRUPLICATES INDICATING THE SALES CONTRACT NUMBER.2、PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER OF CARTONS,GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON.3、FULL SET OF CLEAN “ON BOARD ”OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED“FREIGHT COLLECT”AND NOTIFY APPLICANT.4、INSURANCE POLCIY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERINGOCEAN MARIN CARGO CLAUSE ALL RISKS AND WAR RISKS FOR 100 PERCENT OF INVOICEVALUE AS PER CIC DATED 01/01/1981.5、INSPECTION CERTIFICATE IN DUPLICATE ISSUED AND SIGNED BY AUTHORIZED PERSONOF APPLICANT WHOSE SIGNATURE MUST COMPLY WITH THAT HELD IN OUR BANK'S RECORD.COVERING:2000 PCS GBW32 BASKETBALL US $16.95/PC 2000 PCS GBW322 FOOTBALLUS$21.33/PC 1000PCS ERV5 VOLLEYBALL US$12.15/PCTERMS OF SHIPMENT CIF VANCOUVER FROM SHANGHAI CHINA TO VANCOUVER CANADADURING MARCH 2015 GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENTPREFERABLE. TRANSSHIPMENT PERMITTED AND PARTIAL SHIPMENT PROHIBITED. SHIPPING MARKS: PITVANCOUVERNO.1-UPALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDE CANADA ARE FORACCOUNT OF BENEFICIARY.THEOF ISSUANCE OF DATE THE AFTER DAYS 3 WITHIN PRESENTED BE TO DOCUMENTS SHIPPING DOCUMENTS BUT WITH THE VALIDITY OF THE CREDIT.SPECIAL INSTRUCTIONS:──T.T.REIMBURSEMENT IS NOT ACCEPTABLE──THIS CREDIT IS NOT TRANSFERABLE──DOCUMENTS PRIOR TO THE ISSUANCE OF THIS CREDIT ARE NOT ACCEPTABLE. WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWNAND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION AND THAT DRAFTS ACCEPTED WITHIN THE TERMS OF THISCREDIT WILL BE DULY HONOURED ON MATURITY.THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION)ICC PUBLICATION NO.500.AUTHORISED SIGNATURES二、据合同审核信用证，并写出信用证不符点。

信用证实训一、根据下列合同审核并修改信用证SALES CONFIRMATIONS/C NO.:SPT-211 DATE: Jan.8, 2015The Seller: SHANGHAI SPORTING GOODS IMP. & EXP. CORPAddress: 215 HUQIU ROAD SHANGHAI CHINAThe Buyer: PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406PACKING: To be packed in cartons of 50pcs each, total 100 cartons.PORT OF LOADING AND DESTINATION: From Shanghai to Vancouver with transshipment and partial shipment allowed.TIME OF SHIPMENT: During Mar. 2015TERMS OF PAYMENT: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in Vancouver until the 15th day after the date of shipment.INSURANCE: To be covered by the seller for 110% of the 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 01/01/1981.REMARKS:1.The Buyer shall have the covering letter of credit reach the seller 30 days before shipment, falling which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2.In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 130 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 150 days after the arrival of the goods at port of destination.3.For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4.The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure. However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(S).5.All disputes arising out of the performance of, or relating to this contract, shall be settled through negotiation. In case no settlement can be reached through negotiation, the case shall arbitration inaccordance with its arbitral rules. The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6.The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same. Objection, if any, should be accepted the terms and condition of this contract.7.Special conditions (These shall prevail over all printed terms in case of any conflict.)Confirmed byTHE SELLER THE BUYER华海红 JONE(Signature) (Signature)信用证OUR L/C NO.PIT310JANUARY 30,2015FROM:THE ROYAL BANK OF CANADA,BRITISH, COLUMBIA INTERNATIONAL CENTER,1055 WEST GEORGIA STREET,VANCOUVER ,B.C.V6E 3P3TO: BANK OF CHINA, SHANGHAI BRANCHBENEFICIARY: SHANGHAI SPORTING GOODS IMP.& EXP .CORP.251 HUQIU ROAD, SHANGHAI CHINAAPPLICANT: PETRRCO INTERNATIONAL TRADING CO.1100 SHEPPARD AVENUE EAST SUITE 406, WILLOWDALE ONTARIO , CANADA M2K 2W2FOR USD 88,710.00(SAY U.S. DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY )TO EXPIRE ARRIL 15 TH 2015 IN OUR COUNTRY AVAILABLE BY NEGOTIATION OF YOUR DARFTS AT 30DAYS SIGHT FOR 100 PERCENT OF INVOICE VALUE DRAWN ON THE ROYAL BANK OF CANADA ACCOMPANIED FOLLOWING DOCUMENTS:1、COMMERCIAL INVOICE IN QUADRUPLICATES INDICATING THE SALES CONTRACT NUMBER.2、PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER OF CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON.3、FULL SET OF CLEAN “ON BOARD ”OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED “FREIGHT COLLECT” AND NOTIFY APPLICANT.4、INSURANCE POLCIY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERING OCEAN MARIN CARGO CLAUSE ALL RISKS AND WAR RISKS FOR 100 PERCENT OF INVOICE VALUE AS PER CIC DATED 01/01/1981.5、INSPECTION CERTIFICATE IN DUPLICATE ISSUED AND SIGNED BY AUTHORIZED PERSON OF APPLICANT WHOSE SIGNATURE MUST COMPLY WITH THAT HELD IN OUR BANK’S RECORD. COVERING:2000 PCS GBW32 BASKETBALL US $16.95/PC 2000 PCS GBW322 FOOTBALL US$21.33/PC 1000 PCS ERV5 VOLLEYBALL US$12.15/PCTERMS OF SHIPMENT CIF VANCOUVER FROM SHANGHAI CHINA TO VANCOUVER CANADA DURING MARCH 2015 GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERABLE. TRANSSHIPMENT PERMITTED AND PARTIAL SHIPMENT PROHIBITED. SHIPPING MARKS: PITVANCOUVERNO.1-UPALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.DOCUMENTS TO BE PRESENTED WITHIN 3 DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITH THE VALIDITY OF THE CREDIT.SPECIAL INSTRUCTIONS:──T.T.REIMBURSEMENT IS NOT ACCEPTABLE── THIS CREDIT IS NOT TRANSFERABLE── DOCUMENTS PRIOR TO THE ISSUANCE OF THIS CREDIT ARE NOT ACCEPTABLE.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 HONOURED ON PRESENTATION AND THAT DRAFTS ACCEPTED WITHIN THE TERMS OF THIS CREDIT WILL BE DULY HONOURED ON MATURITY.THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION)ICC PUBLICATION NO.500.AUTHORISED SIGNATURES二、据合同审核信用证，并写出信用证不符点。

练习1：已知陶瓷餐茶具合同SALES CONFIFMATIONS/C NO.:SHHX98027DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET,TORONTO,CANADATO BE PACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING &DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIALSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYAFTER THE DATE OF SHIPMENT.INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED1/1/1981.Confirmed by:THE SELLER THE BUYERHUAXIN TRADING CO.,LTDMANAGER 赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment,failing which the seller reserves the right to rescind without further notice,or to regard as still valid whole or ant part of this contract not fulfilled by the buyer,or to lodge a claim for losses thus sustained,if any.2. In case of any discrepancy in Quality ,claim should be filled by the Buyer within 30 days after the arrival of the goods at port fo destination;while for quantity discrepancy ,claim should be filed by the Buyer within 15days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F.basis,it is understood that the insurance amount will be for 110% of the invoice value against the risksspecified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premium is to borne by the Buyer.4. The Seller shall not be held liable for non-delevery or delay in delivery of the entire lot or a portion of the goods hereunder by reasen of natural disasters,war or other causes of Force Majeure ,However, the seller shall notify the Buyer as soon as possible and furnish the Buyer within 15days by registered airmail with a certificates issued by the china Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of,or relating to this S/C,shall be settled through negotiation .In case no settlement can be reached through negotiation ,the case shall then be submitted to the China international Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this S/C immediately after receipt of the same.Objection,if any ,should be raised by the Buyer within 3 woeking days.otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special condition:(These shall prevail over all printed terms in case of any conflict.)1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，在装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的问题，以便联系进口商要求修改。