根据信用证填单练习01

信用证样本ADVISING BANK: BANK OF COMMUNICATIONS SHANGHAI(HEAD OFFICE)OPENING BANK: BANGKOK BANK PUBLIC COMPANY LIMITED，BANGKOKSEQUENCE TOTAL * 27 1/1FORM DOC CREDIT * 40A IRREVOCABLEDOC CREDIT NUM * 20 0011LC123756DA TE OF ISSUE 31C 001103DA TE/PLACE EXPIRY * 31D Date 010114 Place BENEFICIARIES’ COUNTRY APPLICANT * 50 MOUN CO., LTD.NO.443, 249 ROADBANGKOK THAILANDBENEFICIARY * 59 /SHANGHAI FOREIGN TRADE CORP .SHANGHAI, CHINACURR CODE, AMT * 32B Code USD Amount 18.000,A V AIL WITH BY * 41D ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42C SIGHT IN DUPLICATE INDICATINGTHIS L/C NUMBERDRAWEE 43D / /ISSUING BANKPARTIAL SHIPMTS 43P NOT ALLOWEDTRANSSHIPMENT 43T ALLOWEDLOADING ON BRD 44ACHINA MAIN PORT, CHINATRANSPORT TO 44BBANGKOK, THAILANDLATEST SHIPMENT 44C 001220GOODS DESCRIPT. 45A2,000KGS. ISONIAZID BP98AT USD9.00 PER KG. CFR BANGKOKDOCS REQUIRED 46ADOCUMENTS REQUIRED:+COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIESINDICATING F.O.B. V ALUE, FREIGHT CHARGESSEPARATEL Y AND THIS L/C NUMBER, ALL OF WHICHMUST BE MANUALL Y SIGNED.+FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING ANDTWO NON-NEGOTIABLE COPIES MADE OUT TO ORDER OFBANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOK. MARKEDFREIGHT PREPAID AND NOTIFY APPLICANT AND INDICATING THISL/C NUMBER.+PACKING LIST IN ONE ORIGINAL PLUS 5 COPIDIES, ALL OFWHICH MUST BE MANUALL Y SIGNED.+CERTIFICATE OF ANALYSIS IN ONE ORIGINAL PLUS ONE COPY. DD. CONDITIONS 47AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SETOF DOCUMENTS PRESENT ED FOR NEGOTIATION UNDER THIS L/CWITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILLAMOUNT.CHARGES 71BALL BANK CHARGES OUTSIDE THAILAND INCLUDINGREIMBURSING BANK COMMISSION AND DISCREPANCY FEE (IFANY) ARE F OR BENEFICIARIES’ ACCOUNT.相关资料：发票号码：SHE 02/1845 发票日期：2000年11月26日提单号码：SCOISG7564 提单日期：2000年11月29日船名：JENNY V.03 装运港：上海港货物装箱情况：50KGS/DRUM 总毛重：2,200KGS集装箱：1x40’ FCL CFS/CFS 运费：USD160.00UXXU4240250 01692551、本信用证中要求出具正本清洁已装船海运提单几份？“Shipper”、“Consignee”、“Notify”分别是谁？答：正本清洁已装船海运提单几份: 3份Shipper ：SHANGHAI FOREIGN TRADE CORP .SHANGHAI, CHINAConsignee：TO ORDER OF BANGKOK BANK PUBLIC COMPANY LIMITED, BANGKOKNotify：MOUN CO., LTD.NO.443, 249 ROADBANGKOK THAILAND2. 把下列发票中标有（1）~（5）的地方填写完整。

题目要求和说明相关说明2009年3月12日，GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON根据合同、信用证及补充资料填制装箱单。

1.商业发票编号为2009FT011，日期为2009年3月12日。

2. Package G.W N.W Meas.ART NO. P97811 500 CARTONS 6750KGS 5750KGS 87CBMART NO. P97811 500 CARTONS 6750KGS 5750KGS 87CBM售货确认书SALES CONFIRMATION卖方（Sellers）：GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON 267 TIANHE ROAD GUANGZHOU, CHINA Contract No.: AB44001 Date：FEB.12,2009 Signed at: GUANGZHOU买方（Buyers）：A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONG兹经买卖双方同意按下列条款成交：The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:货号Art. No. 品名及规格Description数量Quantity单价Unit Price金额AMOUNTART NO. P09811 ART NO. P09801 AIR CONDITIONER(HUALING BRAND)KF-23GWKF-25GW500PCS500PCS@HKD1000.00@HKD1000.00FOBC2 GUANGZHOUHKD 500000.00HKD 500000.001000PCS HKD 1000000.00数量及总值均得有%的增减，由卖方决定。

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。

信用证分析表填写例题1.信用证是由进口商向开证行申请，由（）开给（）的有条件的付款承诺。

A。

出口商进口商B。

进口商出口商C。

出口商开证行D。

开证行出口商2.信用证必选项和可选项的判别方法之一，是看信用证中有没有（）符号。

A。

*B。

#C。

/D。

M3.信用证中兑付方式一栏写着：“ABCBANKBYPAYMENT”，则在信用证分析表的相应栏内填写（）。

A。

PAYMENTATSIGHTB。

SIGHTPAYMENTC。

BYPAYMENTD。

L/C4.在信用证中对于日期的表达多为阿拉伯数字，如170925，在填写信用证分析表时可以直接照抄。

（）A。

正确B。

错误5.通常情况下，信用证到期地点的规定以出口国到期使用较多，这样便于出口方更好地把握交单时间，对出口方较为有利。

（）A。

正确B。

错误6.PROHIBITED的含义是（）。

A。

允许的B。

准许的C。

禁止的7.如信用证中没有规定是否可以分批装运，则信用证分析表中填写（）是错的。

A。

YESB。

ALLOWEDC。

NOTALLOWEDD。

PERMITTED8.分批装运和转运在信用证分析表中的表达就是直接把ALLOWED或NOTALLOWED或其他表示允许或不允许的单词抄入分析表中，不能使用YES或NO来表达。

（）A。

正确B。

错误9.信用证分析表中装运港一栏的填写必须与信用证保持一致，如信用证中写CHINESEPORT，分析表也应该照抄。

（）A。

正确B。

错误10.与44CLATESTDATEOFSHIPMENT表达类似的是44DSHIPMENTPERIOD，无论那种表达都可以使用，但不能在信用证中同时出现。

（）A。

正确B。

错误11.当采用以下哪种信用证时可能不需要提供汇票（）。

A。

L/CBYPAYMENTCBYPAYMENTCBYPAYMENTB。

L/CBYNEGOTIATIOND。

L/CBYMIXEDPAYMENT12.信用证方式下，汇票的付款人多为（）。

A。

开证申请人B。

海运提单练习题目11、根据信用证和补充资料的内容缮制提单2、信用证部分条款SEQUENCE OF TOTAL*27：1/1FORM OF DOC，CREDIT*40A：IRREVOCABLEDOC.CREDIT NUMBER*20：33416852DATE OF ISSUE31C：050112DATE AND PLACE OF EXPIRY*31D：DATE050317PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT*50：TKAMLA CORPORATION6-7,KAWARA MACH,OSAKA,JAPANISSUING BANK52A：FUJI BANK LTD1013,SAKULA OTOLIKINGZA MACHI,TOKYO,JAPAN BENEFICIARY*59：SHANGHAI TOOL IMPORT&EXPORT CO.,LTD 31,GANXIANG ROAD,SHANGHAI,CHINAAMOUNT*32B：CURRENCY USD AMOUNT12500.00AV AILABLE WITH/BY*41D：ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT…42C：DRAFTS AT SIGHTFOR FULL INVOICE COSTDRAWEE42A：FUJI BANK LTDPARTIAL SHIPMENTS43P：PROHIBITEDTRANSSHIPMENT43T：PROHIBITEDLOADING ON BOARD44A：SHANGHAIFOR TRANSPORTATION TO…44B：OSAKA PORTLATEST DATE OF SHIPMENT44C：050316DESCRIPT OF GOODS45A：COTTON BLANKETART NO.H666500PCS USD5.50/PCCIF OSAKADOCUMENTS REQUIRED46A：+SIGNED COMMERCIAL INVOICE IN TRIPLICATE.+PACKING LIST IN TRIPLICATE IN TRIPLICATE+CERTIFICATE OF ORIGIN GSP CHINA FORM A,ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+3/3SET OF CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT.+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR110 PCT OF INVOICE VALUE COVERING ALL RISKS补充资料：1.PACKING:G.W:20.5KGS/CTN N.W:20KGS/CTN MEAS:0.2CBM/CTN PACKED IN250CARTONS,PACKED IN TWO20’CONTAINER（集装箱号:TEXU2263999；TEXU2264000）CY TO CY 2.VESSEL:NANGXING V.086 3.B/L NO:COCS05118614.B/L DATE:FEB.26,20055.SHIPPING MARKS:T.COSAKAC/NO.1-250。

信用证练习题信用证是国际贸易中非常重要的支付方式，尤其适用于跨国交易。

为了帮助读者更好地理解和应用信用证，本文将提供一些信用证练习题，旨在增强读者的实践能力和应对实际交易的能力。

以下是一些典型的信用证练习题：练习题一：检查一份信用证假设你是一家外贸公司的信用证专员，你收到了一份信用证，请对该信用证进行全面检查并提供评估意见。

根据以下要求进行检查：1. 检查信用证的格式和条款是否符合国际惯例和你公司的要求。

2. 检查信用证的有效期、货物描述、运输方式、装运期限等是否与你公司的商务合同一致。

3. 检查开证行和通知行的信用等级和声誉。

4. 检查信用证中开证行和受益人的名称和地址是否正确无误。

5. 检查信用证的金额和货币是否与合同一致。

练习题二：填写信用证申请书假设你是一家贸易公司的信用证申请人，请根据以下情境填写一份信用证申请书：你公司与一家国外供应商签订了一份货物采购合同，买方要求使用信用证支付。

请根据以下要求填写信用证申请书：1. 填写开证行和通知行的名称和地址。

2. 填写付款条件，包括有效期、金额、货币和装运期限等。

3. 填写货物的详细描述和数量。

4. 填写合同中的其他要求和条款。

练习题三：处理信用证的转让和要求修改假设你是一家贸易公司的信用证专员，你收到了一份转让信用证，请根据以下情境处理该信用证：你公司是中间商，收到了一份转让信用证，要求将货物装运至其他国家的最终买家。

请根据以下要求进行处理：1. 检查信用证的转让要求是否合法和符合条款。

2. 向最终买家确认货物的畅销市场和数量。

3. 修改信用证的装运地点和目的地。

4. 确保信用证的转让和修改符合国际信用证的规定和程序。

练习题四：处理信用证的索赔和争议解决假设你是一家贸易公司的信用证专员，你收到了一份信用证索赔通知，请根据以下情境处理该索赔：买方声称货物质量与合同不符，并要求退款。

请根据以下要求进行处理：1. 仔细检查买方提供的索赔证据和相关文件。

1. Put×in relative check box of the following sentences orfill the blanks to issue anIrrevocable unconfirmed documentary credit which is to expire on or before 30 June, 2000×and is available with the advising bank, the Industrial and Commercial Bankof China. Shanghai by deferred payment at 30days after presentation of documents against the documents.(1) In Irevocable Documentary Credit FormWe request you to advise beneficiary:①□without adding your confirmation。

②□adding your confirmation。

③□adding your confirmation if requested by the beneficiary。

(2) In Notificat0n of Irrevocable Documentary Credit Form①□This notification and the enclosed advice are sent to you without any engagement on our part。

②□As requested by the issuing bank, we hereby add our confirmation to this credit in accordance with the stipulations under UCP500 Article 9。

9.40'集装箱，CFS/CFS。

LETTER OF CREDITBasic Header appl ID: F APDU Id: 01 LT Addr: OCMMCNSHXXXXSession: 8533 Sequence: 142087Application Header Input/Output: 0 Msg Type: 700Input Time: 1622 Input Date: 001103Sender LT: BKKBTHBKEXXXBANGKOK BANK PUBLIC COMPANY LIMITEDBANCKOKInput Session: 5177 ISN: 800333 Output Date: 001103Output Time: 2033 Priority: NSequence Total * 27 1/1Form Doc Credit * 40 A IRREVOCABLEDoc Credit Num * 20 BKKB1103043Date of Issue 31 C 001103Date/Place Exp * 31 D Date 010114 Place BENEFICIARIES’ COUNTRYApplicant * 50 MOUN CO., LTDNO. 443, 249 ROADBANGKOK THAILANDBeneficiary * 59 /SHANGHAI FOREIGN TRADE CORP.SHANGHAI, CHINACurr Code, Amt * 32 B Code USD Amount 18.000,Avail With By * 41 D ANY BANK INCHINABY NEGOTIATIONDrafts At 42 C SIGHT IN DUPLICATE INDICATINGTHIS L/C NUMBERDrawee 43 D / /ISSUING BANKPartial Shipmts 43 P NOT ALLOWEDTransshipment 43 T ALLOWEDLoading on Brd 44 ACHINA MAIN FORT, CHINA44 BBANGKOK, THAILANDLatest Shipment 44 C 001220Goods Descript. 45 A2,000 KGS.ISONIAZID BP98AT USD9.00 PER KG C AND F BANGKOKDocs Required 46 ADOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN ONE ORIGINAL PLUS 5 COPIES INDICATINGF.O.B.V ALUE, FREIGHT CHARGES SEPARATELY AND THIS L/C NUMBER,ALL OF WHICH MUST BE MANUALLY SIGNED.+ FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILLS OF LADING AND TWONON–NEGOTIABLE, COPIES MADE OUT TO ORDER OF BANGKOK BANKPUBLIC COMPANY LIMITED, BANGKOK MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT AND INDICATING THIS L/C NUMBER.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICHMUST BE MANUALLY SIGNED.dd. Conditions 47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILLAMOUNT.Charges 71 B ALL BANK CHARGES OUTSIDETHAILAND INCLUDING REIMBURSINGBANK COMMISSION AND DISCREPANCYFEE (IF ANY) ARE FORBENEFICIARIES’ ACCOUNT.Confirmat Instr * 49 WITHOUTReimburs. Bank 53 D / /BANGKOK BANK PUBLIC COMPANYLIMITED, NEW YORK BRANCH ON T/TBASISIns Paying bank 78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO/BANGKOK BANK PUBLICCOMPANYLIMITED HEAD OFFICE, 333 SILOM ROAD, BANGKOK 10500,THAILAND.Send Rec Info 72 REIMBURSEMENT IS SUBJECT TOICC URR 525Trailer MAC :CHK :DLM :--------------------------------------------------------------End of Message---------------------------------------------------------------。

1. Put×in relative check box of the following sentences orfill the blanks to issue anIrrevocable unconfirmed documentary credit which is to expire on or before 30 June, 2000× and is available with the advising bank, the Industrial and Commercial Bankof China. Shanghai by deferred payment at 30days after presentation of documents against the documents.(1) In Irevocable Documentary Credit FormWe request you to advise beneficiary:①□without adding your confirmation。

②□adding your confirmation。

③□adding your confirmation if requested by the beneficiary。

(2) In Notificat0n of Irrevocable Documentary Credit Form①□This notification and the enclosed advice are sent to you without any engagement on our part。

②□As requested by the issuing bank, we hereby add our confirmation to this credit in accordance with the stipulations under UCP500 Article 9。

信用证单据练习答案一、选择题（包括单项和多项选择题）1.代表货权凭证可流通的单据是( )。

A、海运提单B、航空运单C、邮包收据C、货物收据分析：正确答案应为A。

备选答案都是国际贸易中的运输单据，只有海运提单才是货权凭证，且可以转证。

2.提单承运人的英文表述为（）。

A. ShipperB.ConsignorC.ConsigneeD.Carrier分析：正确答案应为D。

这纯是一种习惯作法。

3.品质证明书是出口货物的质量和规格的鉴定和证明,在我国一般由( )出具。

A.出口商或厂商B.商检局C.贸促会D.公证处分析：正确答案应为B。

品质证明书必须是有权威的机构出具的，国际上习惯由各国商检机构出具。

4.信用证单据的审核以（）为中心单据。

A.汇票B.商业发票C.提单D.保险单分析：正确答案应为B。

5.信用证要求商业发票的日期应（）。

A.略早于汇票日期B.迟于汇票日期C.与汇票日期相同D.迟于运输单据签发日期分析：正确答案应为A。

按规定商业发票的签发日期应略早于汇票日期，但不得迟于信用证的有效期。

6.G.S.P Form A 是一种（）证明书A.品质证明书B.产地证明书C.纺织品出口单据证明书D.动植物检疫证明书分析：正确答案应为B。

7.商业单据包括（）。

A.支票B.发票C.付款收据D.提单分析：正确答案应为BD。

单据分为金融单据和商业单据，金融单据主要指汇票、本票、支票、付款收据等，商业单据是指金融单据以外的任何单据。

8.提单的记名抬头表述方法有( )。

A. Consigned to ABC CorporationB.Deliver to ABC CorporationC.To order of ABC CorporationD.Consigned to the order of ABC Corporation分析：正确答案应为AB。

提单有记名、不记名和指示性三类。

备选取答案中的A、B都是记名提单的作法，C、D是指示性提单的作法。

信用证ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C: 040105EXPIRY *31D: DA TE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00POS. / NEG. TOL. (%) 39A: 05/05A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: A T SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO…. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWERPOTSAS PER S/C NO. E03FD121.CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDEROF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKINGDETAILS SUCH AS CARTON NO AND CONTENTS OF EACHCARTON.STA TING THAT THE ORIGIAL INVOICE AND PACKINGLIST HA VE BEEN DISPATCHED TO THE APPLICANT BYCOURIER SERVISE 2 DAYS BEFORE SHIPMENT. ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THECOUNTRY OF ORIGIN OF THE GOODS. PACKING LIST TO CERTIFYTHIS.+INSURANCE IS BEING ARRANGED BY THE BUYER.+A USD50.00DISCREPANCY FEE, FOR BENEFICIARY’S ACCOUNT, WILL BEDEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACHPRESENTA TION OF DISCREPANT DOCUMENTS UNDER THISCREDIT.+THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARYCREDITS (1993 REVISION) I.C.C., PUBLICATION NO. 500. DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FORTHE ACCOUNT OF THE BENEFICIARY.PRESENTA TION PERIOD 48: WITHIN 15 DAYS AFTER THE DA TE OF SHIPMENTBUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKETO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT INACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULDINCLUDE YOUR UID NUMBER AND THE ABA CODE OF THERECEIVING BANK.相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码：FSCU3214999 集装箱封号：12953121x20’FCL, CY/CY船名：LT USODIMARE航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。

信用证ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C: 040105EXPIRY *31D: DA TE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00POS. / NEG. TOL. (%) 39A: 05/05A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C: A T SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO…. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWERPOTSAS PER S/C NO. E03FD121.CFR LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN.+FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDEROF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT.+PACKING LIST IN TRIPLICATE SHOWING PACKINGDETAILS SUCH AS CARTON NO AND CONTENTS OF EACHCARTON.STA TING THAT THE ORIGIAL INVOICE AND PACKINGLIST HA VE BEEN DISPATCHED TO THE APPLICANT BYCOURIER SERVISE 2 DAYS BEFORE SHIPMENT. ADDITIONAL COND. 47A:+EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THECOUNTRY OF ORIGIN OF THE GOODS. PACKING LIST TO CERTIFYTHIS.+INSURANCE IS BEING ARRANGED BY THE BUYER.+A USD50.00DISCREPANCY FEE, FOR BENEFICIARY’S ACCOUNT, WILL BEDEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACHPRESENTA TION OF DISCREPANT DOCUMENTS UNDER THISCREDIT.+THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARYCREDITS (1993 REVISION) I.C.C., PUBLICATION NO. 500. DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FORTHE ACCOUNT OF THE BENEFICIARY.PRESENTA TION PERIOD 48: WITHIN 15 DAYS AFTER THE DA TE OF SHIPMENTBUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THETERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKETO REIMBURSE YOU IN THE CURRENCY OF THE CREDIT INACCORDANCE WITH YOUR INSTRUCTIONS, WHICH SHOULDINCLUDE YOUR UID NUMBER AND THE ABA CODE OF THERECEIVING BANK.相关资料：发票号码：04SHGD3029 发票日期：2004年2月9日提单号码：SHYZ042234 提单日期：2004年2月12日集装箱号码：FSCU3214999 集装箱封号：12953121x20’FCL, CY/CY船名：LT USODIMARE航次：V. 021W木花架，WOODEN FLOWER STANDS, H.S.CODE: 44219090.90,QUANTITY：350PCS, USD8.90/PC, 2pcs/箱, 共175箱。

练习题一：1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai ChinaTele:86-21-23140568Fax:86-21-25467832TO：CONSOLIDATORS LIMITED NO：PLW253RM.13001-13007E,13/F, DATE:Sept.15,2003ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531 HONGKONGWe hereby confirm having sold to you the following goods on terms and conditionsas stated belowNAME OF COMMODITY: Butterfly Brand Sewing MachineSPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each.QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partialShipments 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 anIrrevocable Letter of Credit at 30 days after sight to reach theSeller 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 SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT & EXPORT CORPORATION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 ProductsImport & Export Corp.128 HUQIU ROADSHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,wehereby open our L/C No. CN3099/714 in your favour for a sum not exceeding aboutUS$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by yourdrafts 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 Bs/L issued to our order notify the abovementioned buyer and marked “Freight Collect”dated not later than October31,2003.From Shanghai to Hongkong, Partial shipment are not permitted and trans-shipment is not permitted.4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’sInsurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion ofInternational Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons eachat US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearingthe number and date of this credit.We undertake to honour all the drafts drawn in compliance with the terms of thiscredit 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 theshipment stating our L/C No.,shipping marks,name of the vessel, goods descriptionand amount as well as the bill of lading No. and date. A copy of such advice mustaccompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents tous(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)inone 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 CORPORATION2、以海运为例，简述出口单证工作的流程图。

信用证实训练习实训资料：1.上海金融学院模拟银行行号：0098；SWIFT CODE：BSFCCNSH111我行账户行—花旗银行纽约分行；编号：14588；SWIFT CODE：CITIUSNY2.本行客户信息：公司名称：上海新东方股份有限公司SHANGHAI XIN DONG FANG CO.，LTD.公司地址：上海哈密路345号 345 HA MI ROAD SHANGHAI公司编号：009800721美元结算账号：009814241011016613美元保证金账号：009814281011007060美元贷款账号：009814241041003964人民币账号：009801410007000143一、出口来证我行收到开证行花旗银行纽约分行以SWIFT方式开来的编号为No.41-8920039-322，受益人为上海新东方股份有限公司的不可撤消即期信用证报文一份，同日，我行又接到花旗银行发来电文，要求增加该信用证金额，增加额为1万美元。

我行核对密押无误后，即缮制信用证通知书，通知客户前来领证，客户在领取信用证时，有疑义，要求我行查询，我行向开证行发报查询后，向客户作了说明，客户领取了信用证。

我行在信用证到期后做销证业务。

二、出口押汇（-）上海新东方股份有限公司携带花旗银行以SWIFT方式开立的编号为No. 41-8920039-322的即期信用证正本一套、提单正本一套及其它相关单据，来我行申请押汇，我行同意新东方公司期限12天，利率5.37％的押汇申请，请你处理出口押汇业务：1.正常押汇2.多收3.少收4.对方拒付STINALATION BANK OF SHANGHAI FINANCE COLLEGE信用证通知书Notification of Documentary CreditADDRESS:965 SHANG CHUAN ROADTELEX:33060 BOCSH CNSWIFT:BSFCCNSH123yours faithfullyFor STINALATION BANK OF SHANGHAI FINANCE COLLEGE2002FEB1813:53:21 LOGICAL TERMINAL 1068MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC SWPR3UMR 19078301 MSGACK DWS765I AUTH OK, KEY B1070121E6A4BEFC, STINALATION BANK OF SHANGHAI FINANCE COLLEGE RECORDBASIC HEAOER F 01 STINALA TION BANK OF SHANGHAI FINANCE COLLEGE A300 1490 461141APPLICA TION HEAOER D 700 1216 020218 BOTKJP JTCXXX 0072 451179 040404 1125 N*CITIBANK N.A . NEW YORK*THE*NEW YORK*(HEAO OFFICE)USER HEAOER SERVICE COOE 103;BANK, PRIORITY 113;MSG USER REF, 108;INFO, FROM CI 115;SEQUENCEE OF TOTAL *27 : 1 / 1FORM OF OOC, CREQIT *40 A : IRREVOCABLEOOC, CREDIT UNMBER *20 : 41-8920039-322DATE OF ISSUE 31 C 以系统时间为依据APPLICABLE RULES *40 E : UCP LATEST VERSIONEXPIRY *31 D : DA TE以系统时间为依据PLACE IN BENEFICIARY‟S COUNTRY APPLICANT *50 : N. I. TEIJIN SHDJI CO., LTD.18 TANGXUN STREET NEW YORK U.S.A.BENEFICIARY *59 : SHANGHAI XIN DO FANG CO., LTD.345 HAMI ROAD, SHANGHAI, 200082, CHINAAMOUNT *32 B : CURRENCY USD AMOUNT 20,000.00POS / NEG, TOL (%) 39 A : 05 / 05A VAILABLE WITH / BY *41 D : ANY BANK ON SIGHT BASISBY NEGOTITATIONPARTIAL SHIPMENTS 43 P : ALLOWEDTRANSHIPMENT 43 T : PROHIBITEDPORT OF LOADING 44 A/E :CHINESE PORTPORT OF QISCHQQRGE 44B/ F :NEW YORK PORTLA TEST DATE OF SHIP, 44 C : 以系统时间为依据DESCRIPT, OF GOODS 45 A :+CONTRACT NO, BNA167S / NO, 4172 2400PCS A T US04, 20 / PCS / NO, 4172-K 256PCS A T US04, 50 / PCS / NO, 4173 2400PCS A T US06, 60 / PCS / NO, 4175 1200PCS A T US06, 60 / PCS / NO, 4177 2400PCS A T US03, 40 / PCFOB CHINESE PORTDOCUMENTS REQUIRED 46 A :+COMMERCIAL INVOICE IN 3 COPIES DULY SIGNED, INDICATING THE CREDITNUMBER.+ FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TOORDER OF SHIPPER BLANK ENDORSER MARKED FREIGHT PREPAID NOTIFYAPPLICANT.+DRAFT IN ONE COPIES.+PACKING LIST IN THREE COPIES.+G.S.P.CERTIFICATE OF ORIGIN FORM A IN ONE COPY.+CERTIFICATE OF QUALITY AND QUANTITY IN ONE COPY.ADDITIONAL COND 47 A :+ TT REIMBURSEMENT IS NOT ACCEPTABLE+ THIS LC IS NOT TRANSFERABLE+ INSURANCE TO BE EFFECTED BY APPLICANT+ CONTRACT NO. BNA167 AND L / C NO. MUST BE INDICA TED ON ALLDOCUMENTS.+ ……NITS NEW YORK BNA167‟‟ MUST BE STA TE ON SHIPPING MARK.+ 5 PERCENT MORE OR LESS IN AMONT AND QUANTITY ARE ACCEPTABLE. QETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE U.S.AARE FOR ACCOUNT OF BENEFICIARY. PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED WITHIN15 DAYS AFTER THE DATE OF SHIPMENBUT WITHIN THE CREDIT EXPIRY.CONFIRMA TION *49 : WITHOUTINSTRUCTIONS 78 :FORWARD RELATIVE SHIPPING DOCUMENTS TO US, OUR ADDRESS: 5-2WALL STREET, NEW YORK 103-0021, U.S.A, IN ONELOT BY COURIER SERVICE.IN REIMBURSEMENT, WE SHALL COVER YOU AS REQUESTED.A DISCREPANCY FEE OF USD45.00 WILL BE DEDUCTED FROM THE PROCEEDSIF DOCUMENTS CONTATINING DISCREPANCIES ARE PRESENTED TO US UNDERTHIS CREDIT.TRAILER ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:><PDE:>MAC: 30E0F085CHK: 8809C32A8084三、进口信用证（一）上海新东方股份有限公司手持与美国ABB公司签订的进门合同一份，来我行申请开立信用证，填写了开证申请书（见下表）并缴纳相关费用，我行经审核无误，于当日为其开立一份以花旗银行为通知行的不可撤消即期信用证。

题目要求和说明ISSUE OF DOCUMENTARY CREDITTO: BANK OF CHINA,SHANGHAI BRANCH,CHINAATTN: L/C DEPTFROM: COMMERCIAL BANK OF ETHIOPIA,ADDIS ABABA, ETHIOPIADATE:15-01-2008WE HEREBY OPEN OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO.LC/78563 FAVOURING M/S SHANGHAI CHEMICALS IMPORT AND EXPORT CORPORATION, 16 JIANG YAN LU SHANGHAI CHINA BY ORDER OF MAGIC INTERNATIONAL PLC, DEBRE ZEIT ROAD, ADDIS ABABA ETHIOPIA TO THE EXTENT OF USD 31067.10 CFR ASSAB AVAILABLE BY NEGOTIATION WITH ANY BANK AGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFTS AT 60 DAYS AFTER B/L DATE DRAWN ON OURSELVES FOR 100% OF THE INVOICE VALUE.1.SIGNED COMMERCIAL INVOICES IN FIVE COPIES SHECIFYING FOB VALUE AND FREIGHT CHARGES AND ALL COPIES CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE INDICATING EXCHANGE CONTROL LICENCE NO.749/000066 JANJUARY 02,20082.PACKING LIST IN FIVE COPIES INDICATING GROSS AND NET WEIGHT OF EACH ROLL3.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING AND ONE NON-NEGOTIABLE COPY MADE OUT TO ORDER OF COMMERCIAL BANK OF ETHIOPIA AND NOTIFYING MAGIC INTERNATIONAL PLC MARKED FREIGHT PREPAID4.CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE IN TWO COPIESCOVERING SHIPMENT OF 120 ROLLS 100MMx4Px350 AND 30 ROLLS 125MMx4Px350 TRANSMISSION BELT AS PER CONTRACT NO.03PI/421/122 DATED DEC 26 2007TERMS CFR ASSABINSURANCE COVERED LOCALLY BY BUYERTHE EXPIRY PLACE OF THE CREDIT IS CHINAPARTIAL SHIPMENTS ARE NOT PERMITTEDTRANSHIPMENT ARE PERMITTEDSHIPMENT FROM SHANGHAI CHINA TO ASSAB ETHIOPIA NOT LATER THAN 21ST MARCH 2008 THIS CREDIT IS VALID FOR NEGOTIATION NOT LATER THAN 5TH APRIL,2008ALL BANKING CHARGES OUTSIDE ETHIOPOA ARE FOR ACCOUNT OF THE BENEFICIARYPROCIDED THAT ALL TERMS AND CONDITIONS OF THE LETTER OF CREDIT HAVE BEEN COMPLIED WITH, WE UNDERTAKE TO HONOUR YOUR CLAIMS IN ACCORDANCE WITH YOUR INSTRUCTIONS VALUE THREE BUSINESS DAYS FROM THE DATE OF RECEIPT OF THE SHIPPING DOCUMENTS AT OUR COUNTERSPLEASE FORWARD THE ORIGINAL AND DUPLICATE SETS OF SHIPPING DOCUMENTS IN TWO SEPARATE LOTS TO US BY DHL COURIER SERVICETHIS LETTER OF CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS (REVISION 2007) I.C.C,PUBLICATION NO.600PLEASE TREAT THIS MESSAGE AS AN OPERATIVE CREDIT INSTRUMENT AND NO MAIL CONFIRMATION WILL FOLLOWPLEASE ADVISE THE BENEFICIARY上海化工进出口公司SHANGHAI CHEMICALS IMPORT AND EXPORT CORPRATION16 JIANGYAN LU，SHANGHAI商业发票COMMERCIAL INVOICEToMAGIC INTERNATIONAL PLCDEBRE ZEIT ROAD, ADDI S ABABA ETHIOPIA 日期Date March.14, 2008 发票号Invoice No. 106-004合约号Contract No. 03PL/421/122信用证号L/C No. LC/78563装由Shipped per GUANGHANG V.312 开船日期Sailing about March. 19, 2008出From SHANGHAI, CHINA 至To ASSAB, ETHIOPIASHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATION上海化工进出口公司SHANGHAI CHEMICALS IMPORT AND EXPORT CORPRATION16 JIANGYAN LU，SHANGHAI装箱单PACKING LISTInvoiceNo. 106-004 Date: March 14, 2008SHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATIONB/L NO.SHANGHAI CHEMICALS IMPORT AND EXPORT CORPRATION16 JIANGYAN LU ，SHANGHAIPACIFIC INTERNATION LINES (PTE) LTD(Incorporated in Singapore)COMBINED TRANSPORT BILL OF LADINGReceived in apparent good order and condition except as otherwise noted the total number of container or other packages or units enumerated below for transportation from the place of receipt to the place of delivery subject to the terms hereof. One of the signed Bills of Lading must be surrendered duly endorsed in exchange for the Goods or delivery order. On presentation of this document (duly) Endorsed to the Carrier by or on behalf of the Holder, the rights and liabilities arising in accordance with the terms hereof shall (without prejudice to any rule of common law or statute rendering them binding on the Merchant) become binding in all respects between the Carrier and the Holder as though the contract evidenced hereby had been made between them.SEE TERMS ON ORIGINAL B/LConsigneeTO ORDER OF COMMERCIAL BANK OF ETHIOPIANotify PartyMAGIC INTERNATIONAL PLC DEBRE ZEIT ROAD,ADDIS ABABA ETHIOPIAVessel and Voyage Number Port of LoadingPort of Discharge GUANG HANG V.312 SHANGHAI, CHINA ASSAB, ETHIOPIA Place of Receipt Place of Delivery Number of Original Bs/LTHREEPARTICULARS AS DECLARED BY SHIPPER – CARRIER NOT RESPONSIBLEContainer Nos/Seal Nos. Marks and/Numbers No. of Container / Packages / Description of GoodsGross Weight(Kilos)Measurement (cu-metres) MAGIC INT’L PLCP .O.BOX 147140ADDIS ABABAETHIOPIA VIA ASSAB 75PACKAGES TRANSMISSION BELTCLEAN ON BOARD 8820KGS20CBMFREIGHT & CHARGES Number of Containers/Packages (in words) FREIGHT PREPAIDSAY SEVENTY FIVE PACKAGES ONLYShipped on Board Date: MARCH 19, 2008Place and Date of Issue:SHANGHAI, PORT MARCH 19, 2008In Witness Whereof this number of Original Bills of Lading stated Above all of the tenor and date one of which being accomplished the others to stand void.for PACIFIC INTERNATIONAL LINES (PTE) LTD as CarrierBILL OF EXCHANGEDrawn under COMMERCIAL BANK OF ETHIOPIA ADDIS ABABA L/C NO. LC/78563Dated JAN. 15, 2008 Payable with interest@ %NO. shanghai MARCH. 31, 2008 (Date) At 60 DA YS AFTER B/L DATE MARCH 19, 2008 Of this FIRST of Exchange (Second of Exchange being Unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH,CHINASA Y U.S DOLLARS THIRTY ONE THOUSAND AND SIXTY SEVEN AND CENTS TEN75 PACKAGES OF TRANSMISSION BELTValue receivedTo: COMMERCIAL BANK OF ETHIOPIAADDIS ABABA, ETHIOPIASHANGHAI CHEMICALS IMPORT AND EXPORT CORPIRATION(Authorized Signature)商务英语0910班赵月阳肖旭。

③顺汇④汇付 ④通知一、单项选择题1 •信用证属于（①）。

① 汇 ②商业信用 2•信用证方式下的主债务人为（ ① 开证行 ②进口商3.货物已装船后签发的提单为（ ①备运提单③已装船提单4.不可撤销信用证的显著特点是（② ）。

①给予受益人双重的付款承诺 ②有开证行确定的付款承诺 ③给予买方最大的灵活性④给予卖方以最大的安全性5.以下关于承兑信用证的说法，正确的是（② ）.① 在该项下，受益人可自由选择议付行 ② 承兑信用证的汇票的期限是远期 ③ 其起算日是交单日 ④ 对受益人有追索权6.以下关于海运提单的说法，不正确是（③ ①是货物收据 ②是运输合约证明 ③是无条件支付命令④是物权凭证7.提单收货人一栏写明：“Pay to the order of AC 。

.，”这是一张（ ①指示性提单②备运提单③记名提单④来人提单8.海运提单和航空运单（③ ）。

① 均为物权凭证② 均为“可以转让”的物权凭证③ 前者作为物权凭证；后者不可转让，不作物权凭证 ④ 前者不作为物权凭证；后者作物权凭证9.在信用证方式下，银行保证向信用证受益人履行付款责任的条件是（ ① 受益人按期履行合同 ② 受益人按信用证规定交货③ 受益人提交严格符合信用证要求的单据 ④开证申请人付款赎单10.信用证支付方式实际上把进口商履行的付款责任，转移给（②）. ①出口商 ②银行 ③供货商 ④最终用户11.出口商要保证信用证下安全收汇，必须做到（②）。

① 单据与合同相符且单单相符 ② 提交单据与信用证相符且单单相符 ③ 当L/C 与合同不符时，提交单据以合同为准 ④ 提交单据与合同、信用证均相符12.根据《跟单信用证统一惯例》规定，在金额、数量和单价前有“大约”的术语，应释为多少的增减幅度（④）。

①5%②7%③8%④10%13・在来料加工和补偿贸易中常使用（ ①）o ①循环信用证 ②议付信用证 ③延期付款信用证④预支信用证14.当受益人审证时发现信用证与合同不符时，应要求（ ②）。