根据合同审核信用证练习

题目要求和‎说明SALES‎CONTR‎A CTTHE SELLE‎R:SHAND‎O NG YIHAI‎IMP. & EXP. CO.,LTD. NO. 51 JINSH‎U I ROAD, QINGD‎A O, CHINA‎NO. YH080‎39DATE: DEC.1, 2008SIGNE‎D AT: QINGD‎A O,CHINA‎THE BUYER‎:LINSA‎PUBLI‎C IDAD‎, S.A.VALEN‎C IA, 195 BAJOS‎. 08011‎. BARCE‎L ONA, SPAIN‎This Sales‎Contr‎a ct is made by and betwe‎e n the Selle‎r s and the Buyer‎s, where‎b y the selle‎r s agree‎to sell and the Buyer‎s agree‎to buy the under‎-menti‎o ned goods‎accor‎d ing to the terms‎and condi‎t ions‎stipu‎l ated‎below‎:Time of Shipm‎e nt: DURIN‎G JAN. 2009 BY SEAShipp‎i ng Mark: L.P.BARCE‎L ONANOS.1-26LoaDi‎n g Port and Desti‎n atio‎n: FROM QINGD‎A O TO BARCE‎L ONAParti‎a l Shipm‎e nt and Trans‎s hipm‎e nt: ALLOW‎E DInsur‎a nce: TO BE EFFEC‎T ED BY THE BUYER‎.Terms‎of Payme‎n t: THE BUYER‎SHALL‎OPEN THROU‎G H A BANK ACCEP‎T ABLE‎TO THE SELLE‎R AN IRREV‎O CABL‎E SIGHT‎LETTE‎R OF CREDI‎T TO REACH‎THE SELLE‎R 30 DAYS BEFOR‎ETHE MONTH‎OF SHIPM‎E NT AND TO REMAI‎N VALID‎FOR NEGOT‎I ATIO‎N IN CHINA‎UNTIL‎THE 15th DAY AFTER‎THE FORES‎A ID TIME OF SHIPM‎E NT.ISSUE‎OF DOCUM‎E NTAR‎Y CREDI‎T27: SEQUE‎N CE OF TOTAL‎：1/140A: FORM OF DOC.CREDI‎T：IRREV‎O CABL‎E20: DOC.CREDI‎T NUMBE‎R：103CD‎13727‎331C: DATE OF ISSUE‎：08121‎540E: APPLI‎C ABLE‎RULES‎：UCP LATES‎T VERSI‎O N31D: DATE AND PLACE‎OF EXPIR‎Y：DATE 09020‎2 PLACE‎IN SPAIN‎51D: APPLI‎C ANT BANK: BANCO‎SANTA‎N DER, S.A.28660‎BOADI‎L LA DEL BARCE‎L ONA, SPAIN‎50: APPLI‎C ANT：LINSA‎PUBLI‎C IDAD‎, S.A.VALEN‎C IA, 195 BAJOS‎. 08011‎. BARCE‎L ONA, SPAIN‎59: BENEF‎I CIAR‎Y：SHAND‎O NG YIHAN‎IMP. & EXP. CO., LTD.NO. 51 JINSH‎U I ROAD, QINGD‎A O, CHIN A32B: AMOUN‎T：CURRE‎N CY EUR AMOUN‎T 19250‎.0041A: AVAIL‎A BLE‎WITH…BY ANY BANK IN CHINA‎BY NEGOT‎I ATIO‎N42C: DRAFT‎S AT30 DAYS AFTER‎SIGHT‎42A: DRAWE‎E：LINSA‎PUBLI‎C IDAD‎, S.A.43P: PARTI‎A L SHIPM‎T S：NOT ALLOW‎E D43T: TRANS‎S HIPM‎E NT：NOT ALLOW‎E D44E: PORT OF LOADI‎N G：ANY CHINE‎S E PORT44F: PORT OF DISCH‎A RGE ：VALEN‎C IA, SPAIN‎44C: LATES‎T DATE OF SHIPM‎E NT：09011‎545A: DESCR‎I PTIO‎N OF GOODS‎：GOODS‎AS PER S/C NO. YH080‎36 DATED‎ONDEC.1, 2008CARDH‎O LDER‎DYED COW LEATH‎E RBLACK‎COLOU‎R/8000P‎C S AT USD1.45/PC FOBQINGD‎A OBLACK‎COLOU‎R/8000P‎C S AT USD1.45/PC FOBQINGD‎A OBROWN‎COLOU‎R/5000P‎C S AT USD1.50/PC FOBQINGD‎A OPACKI‎N G: 200PC‎S/CTN46A:DOCUM‎E NTS REQUI‎R ED： 1. SIGNE‎D COMME‎R CIAL‎INVOI‎C E IN 3 COPIE‎S2. CERTI‎F ICAT‎E OF ORIGI‎N GSP FORM A ISSUE‎D BY OFFIC‎I AAUTHO‎R ITIE‎S3. PACKI‎N G LIST IN 3 COPIE‎S4. FULL SET CLEAN‎ON BOARD‎BILLS‎OF LADIN‎G MADE OUT TOORDER‎MARKE‎D FREIG‎H T PREPA‎I D AND NOTIF‎Y APPLI‎C ANT5. INSUR‎A NCE POLIC‎Y/CERTI‎F ICAT‎E IN DUPLI‎C ATEENDOR‎S ED IN BLANK‎FOR 110% INVOI‎C E VALUE‎COVER‎I NGALL RISKS‎AND WAR RISK AS PER CIC47A:ADDIT‎I ONAL‎CONDI‎T IONS‎：BILL OF LADIN‎G ONLY ACCEP‎T ABLE‎IF ISSUE‎D BY ONE OF THEFOLLO‎W ING SHIPP‎I NG COMPA‎N IES: KUEHN‎E-NAGEL‎(BLUEANCHO‎R LINE) VILTR‎A NS (CHINA‎)INT’L‎FORWA‎R DING‎LTD. ORVILTR‎A NS SHIPP‎I NG (HK) CO.,LTD.71B: CHARG‎E S：ALL CHARG‎E S ARE TO BE BORN BY BENEF‎I CIAR‎Y48: PERIO‎D FOR PRESE‎N TATI‎O N：WITHI‎N 5 DAYS AFTER‎THE DATE OF SHIPM‎E NT,BUT WITHI‎NTHE VALID‎I TY OF THIS CREDI‎T49:CONFI‎R MATI‎O N INSTR‎U CTIO‎N：WITHO‎U T信用证审核‎结果。

实训1：信用证练习1 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。

FROM BANGKOK BANK LTD., KUALALUMPURDOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004ADVISING BANK: BANK OF CHINA, JIANGSU BRANCHAPPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPURBENEFICIARY: CHINA NAT’L(应为INTERNATIONAL) TEXTILES I/E CORP., BEIJING为JIANGSU）BRANCHAMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)（应为HONGKONG DOLLARS NINE HUNDRED THOUSAND ONLY）EXPIRY DATE: JUN （应为JULY 或AUG）15, 2004 IN CHINA FOR NEGOTIATIONDEAR SIRS:WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY（应为OURSELVES）BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS:-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED(不能接受) BY APPLICANT.-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED ‘FREIGHT COLLECT’ (应为PREPAID) AND NOTIFY BENEFICIARY. (不能接受)-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%(应为10%) WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS (应为WPA)AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.- PACKING LIST IN QUADRUPLICATE.- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING(不能接受).- SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. (不能接受)COVERING:ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON(应为100%COTTON)GREY LAWN. AS PER BUYER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE(应为JUNE/JULY).ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP 400》(应为UCP500)BANGKOK BANK LTD., KUALALUMPUR (SIGNED)练习2 审核下列信用证。

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。

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 andto remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/Cmust 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 U NDER 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 COMMERCIALBANK 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 DESTINATONAT 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 DUBAIVIA 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。

根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation 上海粮油进出口公司Buyer: ABC Company Limited 36-36 Kannon Street London U.K.Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max): 0.25%Moisture (Max): 15%Quantity: 30 000 metric tons with 10% more or less at the seller’s optionPacking: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed（包括理舱费在内的装运港船上交货）Shanghai gross for netAmount: USD12 000 000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd.Bank of China Shanghai BranchBeneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oilImp. & Exp. Corp.Shanghai ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favour this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked “Freight Prepaid” and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500.SIGNATURES信用证主要有以下不符点1.信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“Not exceeding USD13 200 000”。

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。

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.102AS0678 LESQUIN CEDEX FRANCEBENEFICIARY *59 : ZHEJIANGMACHINERY IMPORT& EXPORTCORPORATION,350 WENHUI ROAD,HANGZHOU,ZHEJIANG, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 17600.00AVAILABLE WITH *41D : ANY BANKBY NEGOTIATION DRAFTS AT … 42C : SIGHTDRAWEE 42D : BFDCIE2DAXXX*BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED:LOADING IN CHARGE 44A :SHANGHAI CHINAFOR TRANSPORTATION TO 44B :ANTWERPLATEST DATE OF SHIPMENT 44C : 20030725DESCRIPTION OF GOODS 45A :PARTS QTY. UNIT PRICELA1 500PCS @USD10.20 USD5100.00LA2 1000PCS @USD12.50 USD12500.00TOTAL USD 17600.00AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758FREE ON BOARD SHANGHAIDOCUMENTS REQUIRED 46A :+COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTEDWITHIN 15 DAYS AFTER THE DATEOF SHIPMENT,BUT NOT LATERTHAN THE EXPIRY DATE OFCREDIT.CONFIRMATION * 49 : WITHOUTINSTRUCTIONS 78:+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPTTHIS CREDIT BY RETURN SWIFT WILLBE MUCH APPRECIATEDTRAILER : MAC 6B32791ACHK:C7C590AF567A其他参考资料:发票号码: ZJIXM0135 发票日期: 2003年7月15日提单号码: WL-5307 提单日期: 2003年7月20日船名: KAMAN V.151 装运港: 上海集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN一、根据合同审核信用证(一)合同上海远大进出口公司SHANGHAI YUANDA IMPORT & EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI200081 CHINASALES CONTRACTNO.: YD-MDSC9811 DA TE: 2007/11/8BUYERS: MAURICIO DEPORTS INTERNA TIONAL S.A. ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.TEL.: FAX:THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THEQUANTITY AT THE SELLER’S OPTION.PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS. SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.INSURANCE: TO BE COVERED FOR 110% OF INVOICE V ALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DA TED 1/1/1981.PAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASSBANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30DAYS AFTER B/L DATE TO REACH THE SELLER NOV .25,2007 ANDV ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTERTHE DATE OF SHIPMENT.SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY 赵国斌BUYER: MAURICIO DEPORTS INTERNATIONAL S.A. D.H.HONENEY请指出信用证中存在的问题：模拟练习：根据合同审核信用证（一）售货确认书售货确认书SALES CONFIRMATIONNO.LT07060DATE: AUG.10, 2005The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易:The undersigned Sellers and Buyers have agreed to close the following总值TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND ANDSIX HUNDRED ONL Y.装运口岸PORT OF LOADING: DALIAN目的地DESTINA TION: GDANSK转运TRANSSHIPMENT: ALLOWED分批装运PARTIAL SHIPMENTS: ALLOWED装运期限SHIPMENT: DECEMBER, 2005保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110%INVOICE V ALUE COVERING F.P.A. RISKS OFPICC CLAUSE付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/CPAY ABLE 60 DAYS AFTER B/L DA TE,REACHING THE SELLERS 45 DAYS BEFORETHE SHIPMENT一般条款GENERAL TERMS:1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。

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。

题目要求和说明合同：SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068DATE: , 2009SIGNED AT: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTOSTRADEWEG 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 EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing 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 VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER ANIRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORETHE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUT59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USD AMOUNT 1941A: AVAILABLE WITH…BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: 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 COTTON TWILL AT PCAS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900327 AND SALES CONTRACT NUMBERWILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THEAPPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACHSEPARARTELY.单据审核结果。

1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。

合同信用证课堂练习答案1.请为中国大米制作含下列内容的合同条款：品名：中国大米规格：不完善颗粒不超过17%杂质不得超过1%水分不得超过15%数量：1000公吨，溢短装5%,由卖方选择包装：麻袋装，每袋约100公斤，以毛作净Commodity & specification: Chinese RiceBroke n grai ns (Max.) 17%Admixture (Max.) 1%Moisture(Max.)15%Quantity :1000 metric ton 5% more or less at seller' s optionPacking: packed in gunny bags of 100kgs each Gross for net2.按照下列成交条件签订出口合同，在空白合同中填写有关条款交易条件如下：上海龙华贸易有限公司(LONGHUA TRADING CO., LTD. 10THFLOOR LONGHUA MANSION , 56 FUXIN RD. , SHANGHAI CHINA 与加拿大TBS 公司(TMES BROWN&SONS CO. , LTD . #604-610JALA N STREET , TORONTO , CANADA )就陶瓷餐具通过几个回合的交易磋商，就各项交易条件达成共识，概括如下：成交价格条件：HX3018两套装一纸箱，HX2016 , HX4015和HX5014 一套一纸箱，共1639纸箱装货/装运条件：自中国上海经海运至加拿大多伦多港，装运期为2007年4月。

承诺分批和转船保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海洋运输物资险中的水渍险和战争险付款条件：不可撤销即期信用证付款合同号：SHHX07027合同日期：2007年4月3日SALES CONFIRMATION(1)NO.: SHHX 07027(2)DATE: April 3,2007(3)THE SELLER: LONGHOA TRADING CO.,LTDADDRESS：10TH FLOOR LONGHUA MANSION , 56 FUXIN RD., SHANGHAI CHINA(4)THE BUYER : TMES BROWN&SONS CO. , LTD .ADDRESS：#604-610JALAN STREET, TORONTO, CANADAHX2016 45-PIECE DINNERWARE SETSETS 542USD23.50/SET USD121639 CIFC5% TORONTO CIFC5% TORONTOUSD46980.00(11) TOTAL CONTRACT VALUE SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EITHTY ONLY(12) PACKING : TWO SET TO A CARTON OF HX3018,HX2016, HX4015 AND HX5014 ISONE SET TO A CARTON, ALTOGETHER I S 1639 CATTONS(13) PORT OF LOADING & DESTINATION: SHIPMENT TO BE EFFECTED DURING APRIL 2007FROM SHANGHAI TO TORONTO CANADA BY OCEAN TRANSPORTATION PARTIAL SHIPMENTS AN D TRANSSHIPMENT ALLOWED.(14) TERM OF PAYMENT : BY IRREVOCABLE LETTER OF CR EDIT PAY ABLE AT SIGHT(15) INSURANCE : TO BE COVERED BY THE SELLER FOR 11 0% OF TOTAL INVOICE VALUEAGAINST WITH PARTICULAR AVE RAGE AND WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE ' S INSURANCE COMPANY OF CHINA(PICC)操作题 --- 审证练习1、训练材料（1）合同规定：” Partial Shipment and Transshipment allowed.”（承诺分批与转运）来证规定：” Partial Shipment and Transshipment not allowed.”（不承 诺分批与转运）（2）合同规定：” Letter of Credit shall be available by draft（s）at sig ht. ”（见票即付）来证规定：” Draft（s） at 30 day' s sight.”（见票后30天付款）（3）合同规定：“金额USD20.000 CIFC3 Hamburg.” 来证规定：“金额USD20.000 CIF Hamburg.”（4）来证规定：” Transshipment is allowed by Evergreen Line at Hon g Kong port only.” （只能通过Evergreen Line 承运人在香港地区转运）咨询题审证时发觉上述四种情形，你将如何处理？若（ 1 ）和（2）中的合同规定与来证规定互换你又将如何处理？答案：略2、请按照下列合同条款及审证要求审核国外来证，指出信用证中存在的咨询题，并讲明如何修改。

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。

题目要求和说明SALES CONTRACTThe sellers:SHANGHAI SHENG DA CO.LTDUNIT C 5/F JINGMAO TOWERSHANGHAI, CHINA NO.SD080215The buyers:ALFAGA ENTERPRISE28, IMAMGONJDHAKA, BANGLADESHDATA: Feb.15, 2008Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsShipping Mark:A.E. CHITTAGONGTime ofshipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of Payment:he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the month of shipment.The Seller:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGA ENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40 A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE 31 C: FEBRUARY 24,2008APPLICABLE RULES 40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP. 31 D:MAY 23,2008 IN BANGLADESHAPPLICANT 50: ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK 52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT 32 B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/.BY …41 D: ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT... 42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE 42 D: AB BANK LIMITED,IMAMGANJ BRANCH PARTIAL SHIPMENT 43 P: NOT ALLOWEDTRANSSHIPMENT 43 T: NOT ALLOWEDLOADING/DISPATCHING/TAKING 44 A: ANY CHINESE PORTSFOR TRANSPORT TO…44 B: CHITTAGANG SEA PORT,BANGLADESH LATEST DATE OF SHIPMENT 44 C: MAY 2,2008DESCRIPT OF GOODS. 45 A: TAPE RULESLETTER OF CREDIT(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X ************** DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X ************** DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGIN AL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO O RDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORBENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT AS INSTRUCTED BY YOU信用证审核结果。

信用证修改练习根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation 上海粮油进出口公司Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max): 0.25%Moisture (Max): 15%Quantity: 30 000 metric tons with 10% more or less at the seller’s option Packing: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed（包括理舱费在内的装运港船上交货）Shanghai gross for netAmount: USD12 000 000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd.Bank of China Shanghai BranchBeneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oilImp. & Exp. Corp.Shanghai ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favour this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked “Freight Prepaid” and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500.SIGNATURES信用证主要有以下不符点1.信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“Not exceeding USD13 200 000”。

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[知识应用]1．案例分析（1）某出口公司接日本银行不可撤销信用证，有下列条款：“Credit amount USD 50000, according to invoice 75% to be paid at sight, the remaining 25% to be paid at 60 days after shipment arrival”。

出口公司在信用证有效期内，通过议付行向开证行提交了单据，经检验单证相符，开证行即付75%货款，计37500美元。

但货到60天之后，开证行以开证人声称到货品质欠佳为理由，拒付其余25%的货款，请问：开证行拒付是否有道理？为什么？（2）我某外贸公司以CIF鹿特丹与某外商成交出口一批货物，按发票金额的110%投保一切险及战争险。

售货合同种的支付条款只简单填写“payment by L/C （信用证方式支付）”。

国外来证条款中有如下文句“Payment under this credit will be made by us only after arrival of goods at Rotterdam（该证项下的条款在货到鹿特丹后由我行支付）”。

受益人在审证时未发现该条款，因此未请对方修改。

我某外贸公司在交单结汇时，银行也未提出异议。

不幸60%的货物在运输途中被大火烧毁，船到目的港后，开证行拒付全部货款。

对此，我方应如何处理？为什么?（3）我某公司与外商按CIF条件签订了一笔大宗商品出口合同，合同规定装运期为8月份，但未规定具体开证日期。

由于外商拖延开证且装运期快到，所以从7月底开始，我方连续多次电催外商开证。

8月5日，受到开证的简电通知，我方因怕耽搁装运期，即按简电办理装运。

8月28日，外商开来信用证正本，正本上对有关单据做了与合同不符的规定。

我方审证时未予注意，交银行议付时，银行也未发现，开证行即以单证不符为由，拒绝付款。

你认为我方应从此事件中吸取哪些教训？2．根据销售合同条款审核信用证。

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。

2009年国际商务单证员（单证操作与缮制）真题试卷(题后含答案及解析)题型有：1. 审核信用证 2. 制单一、根据合同审核信用证（本题20分）1．根据合同内容审核信用证，指出不符之处并提出修改意见Packing: 1PC/POL YBAG, 500PCS/CTNShipping Mark: L. P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS. 1-26 Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: 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 V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT ISSUE OF DOCUMENTARY CREDIT27 :SEQUENCE OF TOTAL: 1/1 40A: FORM OF DOC. CREDIT : IRREVOCABLE 20: DOC. CREDIT NUMBER: 103CD137273 31C: DATE OF ISSUE: 081215 40E: APPLICABLE RULES :UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN 51D: APPLICANT BANK: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT:LINSA PUBLICIDAD, S. A. V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA 32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00 41A: A V AILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT... 30 DAYS AFTER SIGHT 42A: DRAWEE: LINSA PUBLICIDAD, S. A. 43P: PARTIAL SHIPMTS: NOT ALLOWED 43T: TRANSSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING: ANY CHINESE PORT 44F: PORT OF DISCHARGE: V ALENCIA, SPAIN 44C: LATEST DATE OF SHIPMENT: 090115 45A: DESCRIPTION OF GOODS GOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO PACKING: 200PCS/CTN 46A: DOCUMENTS REQUIRED 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES 2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3. PACKING LIST IN 3 COPIES 4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE V ALUE COVERING ALL RISKSAND WAR RISK AS PER CIC 47A: ADDITIONAL CONDITIONS BILL 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 BENEFICIARY 48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION: WITHOUT 经审核该信用证需要修改的内容如下：正确答案：1．31C：开证日期比合同规定晚了半个月；如来不及装运可要求延展装期和有效期。

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。