已做信用证审核修改练习题

幼儿园是孩子接触学校启蒙教育的最早阶段，教育内容的趣味性非常重要，既要有趣又要能够传达一些道理，培养孩子的各项基础能力。

幼儿园阶段最常用的资料是幼儿园教案，一般包括活动目标、活动准备过程、提问互动环节、活动反思等内容，帮助幼儿园教师梳理安排好每次的课堂环节。

好的教案设计能让孩子们积极参与，掌握知识技能。

为大家整理了幼儿园一些优质的教案案例，方便大家使用学习。

《大班音乐优质课教案《十个印第安小儿童》》这是优秀的大班音乐教案文章，希望可以对您的学习工作中带来帮助！设计意图：音乐活动是我园的特色之一，它带给幼儿的感觉是自由、轻松而愉悦。

本次活动是将双语渗透于音乐活动的一种新的尝试，教师希望通过此次活动能让幼儿学习双语的积极性得以最大限度地发挥。

在一次很偶然的谈话中，我了解到，幼儿对童话故事《白雪公主》中的“小矮人”形象非常喜爱，而且平时也总是饶有兴趣地哼唱《十个小矮人》这首歌。

于是，我便抓住幼儿这一兴趣，设计了这个活动，从幼儿的主体出发，让幼儿能主动、积极地参与双语活动，活动中教师能与幼儿上下互动，能让幼儿自信地发音并能自如地心情愉快的学习乐曲。

活动目标：1、初步学习歌曲《Ten Little Indian Children》，能大声地用英语来演唱。

2、复习双语单词one——ten，会与数字1——10相对应。

3、积极的参与活动，大胆的说出自己的想法。

4、培养幼儿乐观开朗的性格。

教学重难点：1、认识单词one—ten，会与数字1—10相对应。

2、学习新的乐曲《Ten Little Indian Children》，初步掌握歌词与旋律。

活动准备：1、印有英语单词one——ten的车票两套。

2、情景布置图及汽车座位上粘上数字1——10两排。

3、画有印第安小朋友的图片若干。

4、一套含有中英文的短句，如：一个小孩 one little 。

5、幼儿人手一个小背包，包内放有英语句子纸条两份。

6、幼儿水笔人手一份，教师事先在十个小指上画有简单的脸谱。

实训1：信用证1.4信用证审证练习练习1 审核下列信用证。

将证中有错的地方、我方作不到或应注意的地方指出来。

DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANYDATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON4.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PERCIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6.WEIGHT NOTE COUTER SIGNED BY APPLICANT.7.INSPECTION CERT. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: ABCROTTERDAMNO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.DEUTSCHE BANK A.G., HAMBURG(SIGNED).练习2 分析第2-4页的信用证，填写信用证分析单一份信用证分析单。

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 CREDITFOR 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 EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OF AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT 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 OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, 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 SHI PMENT OF THE FOLLOWING MERCHANDISE: AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。

信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(China National Textiles Import & Export Corporation, Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(General Trading Company, Fucheng Road, Singapore)商品名称：鸽牌印花细布("Dove" Brand Printed Shirting)规格：30×36 72×69 35/6" ×42 YARD数量：67,200码单价：YARD CIF SINGAPORE，含佣金3％总值：HKD201,装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。

付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。

保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。

签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABC BANKDate: 1 November, 2005To: Bank of China BeijingWe hereby open our Irrevocable Letter of Credit -1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of:67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract dated October 11,2005. From China port to Singapore.Drafts to be drawn at 30 days after sight on our bank and accompanied by the following documents marked "X"....(X)Signed Commercial Invoice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C FREIGHT PAID.(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s).Partial shipments are permitted.Transshipment is prohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司 (China National Cereals, Oils &Foodstuffs Corp.)买方：温哥华加拿大食品公司 (Canada Food Corp., Vancouver)商品名称：长城牌草莓酱 (Gread wall brand strawberry jam)规格：340克听装。

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。

)前清算结束，主管
D、1月31日
单证制作
14、出口商审核信用证时，如有不符点，需要求进口商改证，进口商向开证
银行递交改证申请书，开证行将改证后的信用证修改书委托( 出口商。 A、议付行 B、付款行 C、通知行 D、进口商 )转交
15、出口企业向当地外汇管理局申领出口收汇核销单，一份出口报关单只能
申领(
信用证的开立、 审核与修改 练习
单证制作
一、单项选择题
1、国际货物买卖使用托收，委托并通过银行收取货款，使用的汇票是 ( )。 A、商业汇票，属于商业信用 C、商业汇票，属于银行信用 借单提货，事后收不回货款( A、卖方自行负担货款损失 C、由卖方与代收行协商共同负担损失 3、信用证体现了( )。 )。 B、代收行应负责向卖方偿付 D、由托收行负责 B、银行汇票，属于银行信用 D、银行汇票，属于商业信用 2、买卖双方以D/P·TR条件成交签约，货到达目的港后，买方凭T/R向代收行
A、出口货物销售明细账 C、收汇水单 12、出口收汇核销制度的特点有（
A、对出口企业贸易外汇收入情况进行监督检查的一种制度
B、以出口收汇核销单为中心
C、实施先收汇后核销的方法 D、以提高收汇率，防止外汇流失而实施的一种制度
13、买方应按合同规定的开证时间填写开证申请书办理开证手续，开证行对
此审核无误后，收取（ A、订单 B、保证金 ），按开证申请书的要求开出信用证。 C、开证手续费 D、合同书
D、11 000米 )。
2、下列就信用证与贸易合同的相互关系表述，正确的是( A、信用证的开立以买卖合同为依据 B、信用证业务受买卖合同的约束 C、合同是审核信用证的依据 D、银行按信用证规定处理信用证业务
3、国际贸易的货款结算，可以采用多种支付方式，其中建立在商业信用基 础上的有( A、汇付 )。 B、托收 C、信用证 D、备用信用证

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”。

审核信用证
1、 到期日过早，应为8月15日 2、 到期地在香港（目的港），建议改为上海（装运港）到期 3、 金额币种错误，应为港元 4、 汇票付款期限错误，应为即期 5、 禁止分批装运，应改为允许 （注：信用证的规定不宜比 合同还严苛） 6、 保险单条款的投保加成率过高，应为10% 7、 提单条款的运费条款错误，应为 Freight Prepaid （注：因为采用的术语是CIF） 8、 银行费用负担不合适（注：信用证上说完全由受益人承担） ，应该为受益人承担香港以外发生的费用 9、 交单期过短，应改为装运日后15天 10、 信用证未加保兑，应为保兑信用证C卷益人承担）C卷

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。

信用证修改试题及答案一、单项选择题（每题2分，共10分）1. 信用证修改的发起方通常是：A. 出口商B. 进口商C. 开证行D. 通知行答案：B2. 信用证修改必须得到以下哪个方面的同意才能生效？A. 开证行B. 受益人C. 通知行D. 进口商答案：B3. 信用证修改的费用通常由谁承担？A. 开证行B. 受益人C. 通知行D. 进口商答案：D4. 信用证修改通知的发送方式不包括以下哪一项？A. 电报B. 信函C. 电子邮件D. 口头通知答案：D5. 在信用证修改过程中，以下哪个文件是必须修改的？A. 信用证开立申请书B. 信用证通知书C. 信用证正本D. 信用证副本答案：C二、多项选择题（每题3分，共15分）1. 信用证修改可能涉及以下哪些内容的变更？A. 付款期限B. 交货期限C. 货物描述D. 信用证金额E. 议付行答案：ABCDE2. 信用证修改的流程包括以下哪些步骤？A. 提出修改请求B. 通知受益人C. 受益人同意D. 修改生效E. 修改通知答案：ABCDE3. 信用证修改可能由以下哪些原因引起？A. 合同条款变更B. 货物规格变更C. 运输方式变更D. 价格条款变更E. 交货地点变更答案：ABCDE4. 信用证修改的法律效力包括以下哪些方面？A. 合同条款的变更B. 信用证条款的变更C. 受益人权利的变更D. 开证行责任的变更E. 议付行责任的变更答案：BDE5. 信用证修改可能带来的风险包括：A. 修改延误B. 修改费用C. 受益人拒绝D. 信用证过期E. 信用证失效答案：ABCD三、判断题（每题2分，共10分）1. 信用证一旦开立，任何一方都可以随意修改。

（错误）2. 信用证修改必须得到开证行的同意。

（正确）3. 信用证修改通知必须以书面形式发送。

（正确）4. 信用证修改后，受益人必须重新提交符合修改后条款的单据。

（正确）5. 信用证修改后，原信用证的条款仍然有效。

（错误）四、简答题（每题5分，共20分）1. 简述信用证修改的一般流程。

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,CHINADOCUMENTARYCREDIT NO.13-385FOR THEACCOUNT OFHONGYANTRADING CO,LTD., HONGKONG.311 SOUTHBRIDGE STREET,HONGKONG.DEAR SIRS:WEOPEN ANIRREVOCABLEDOCUMENTARYCREDIT INFAVOUR OFTANGSHANFOREIGN TRADEIMP.AND EXP. CO.188 WEIGUOROAD TANGSHAN,CHINA.FOR A SUMOFUSD1000000.00AVAILABLE BYTHEBENEFICIARY’SDRAFT(S) ATSIGHT DRAWN ONAPPLICANT 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% OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1stJANUARY,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 FOLL OWING 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 ATTHE 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。

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。

国际商务单证员单证基础理论与知识（信用证的审核与修改）模拟试卷1(题后含答案及解析)题型有：1. 2. 多项选择题 3. 判断题 4. 简答题1．信用证修改通知书的内容在两项以上者，受益人( )。

A．要么全部接受，要么全部拒绝B．可选择接受C．必须全部接受D．只能部分接受正确答案：A解析：《UCP600》规定，对同一修改通知中的修改内容不允许部分接受，受益人要么全部接受，要么全部拒绝。

知识模块：信用证的审核与修改2．根据《UCP600》的解释，若信用证条款未明确规定是否“允许分期发运”、“允许转运”，则应理解为( )。

A．允许分期发运，但不允许转运B．允许分期发运，允许转运C．允许转运，但不允许分期发运D．不允许分期发运，不允许转运正确答案：B解析：《UCP600》规定，如果信用证中没有明确规定分期发运条款，则视为允许分期发运；信用证没有明确规定是否允许转运，则视为允许转运。

知识模块：信用证的审核与修改3．我公司按术语CIF London USD80 Per m／t向英国出口数量为10000m ／t的散装货，国外开立信用证金额为80万美元，则卖方发货时应注意( )。

A．数量和金额不能增减B．数量和金额可在5％以内增减C．数量和金额可在10％以内增减D．数量在9500～10000公吨之间，金额不得超过80万美元正确答案：D解析：如果信用证规定的货物是以重量、长度、面积或体积等作为数量单位的，在信用证对货物数量没有不得增减要求和所支取的金额未超过信用证金额的前提下，允许货物数量有5％的增减幅度。

知识模块：信用证的审核与修改4．在假远期信用证业务中，银行贴现的利息由( )负担。

A．开证申请人B．受益人C．议付行D．开证行正确答案：A解析：采用假远期信用证支付方式，这种做法的实质是由开证行或付款行对进口商提供融通资金的便利，故所需支付的利息由进口商(即开证申请人)承担。

知识模块：信用证的审核与修改5．根据《UCP600》的规定，若信用证没有特别说明，则信用证( )。

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。

,CIFDUBAIVIAHONGKONG,:30TH APRIL,:15TH MAY,审核结果：（2）WEIGUOROAD改为JIANSHEROAD。

（3）总金额币别错误，应为HKD而不是USD。

（4）议付地在国外不妥，应改为国内。

（5）转运规定与合同不符，应为ALLOWED，而不是NOTALLOWED。

（6）CIFDUBAI改为CFRDUBAI。

（7）3PC/CARTON应改为2PCPERCARTON。

（8）溢短装幅度5%错误，应为10%。

（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandcond itionsstipulatedbellow:Packing:InCartons ShippingMark:.CHITTAGONG Timeofshipment:DuringMay,2008 PartialShipmentandTransshipmentareallowed. Insurance:Tobeeffectedbythebuyer TermsofPayment:.TheSeller: SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISE LETTEROFCREDITSEQUENCEOFTOTAL27:1/140A:IRREVOCABLE20:06660801DATEOFISSUE31C:FEBRUARY24,2008 APPLICABLERULES40E:UCPLATESTVERSION DATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH APPLICANT50:ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH ISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCH PARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX PER DOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX PER DOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEAN BILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT. ADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKING CHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’信用证审核结果3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

信用证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”。

审核信用证
1、 到期日过早，应为8月15日 2、 到期地在香港（目的港），建议改为上海（装运港）到期 3、 金额币种错误，应为港元 4、 汇票付款期限错误，应为即期 5、 禁止分批装运，应改为允许 （注：信用证的规定不宜比 合同还严苛） 6、 保险单条款的投保加成率过高，应为10% 7、 提单条款的运费条款错误，应为 Freight Prepaid （注：因为采用的术语是CIF） 8、 银行费用负担不合适（注：信用证上说完全由受益人承担） ，应该为受益人承担香港以外发生的费用 9、 交单期过短，应改为装运日后15天 10、 信用证未加保兑，应为保兑信用证
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益人承担）
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