信用证试题

一．填空1．信用证的基本当事人有______________、______________。

2．信用证规定受益人开立______________或______________即可向指定银行提出请求付款信用证称为即期付款信用证。

3．远期信用证包括______________和______________。

4．授权付款行或其指定银行在交单前预先垫付款项给受益人的信用证是______________ 。

5．循环信用证按循环方式不同可分为______________、______________ 。

6．循环信用证的恢复方式有______________、______________、______________ 。

7．备用信用证又称______________________、_____________________是一种特殊形式的______________________。

8．信用证的开立方式分为______________、______________、______________，此三种方式均须由通知行通知受益人。

9．承兑信用证的汇票受票人是_____________或指定_____________。

即期信用证就____________的信用证。

付款行付款后无______________。

对开信用证是以交易双方互为______________和______________、金额大致相等的信用证。

二．名词解释1．信用证2．保函3．不可撤销信用证4．承兑L/C5．备用信用证三．判断题1．与汇票相比信用证是有条件的付款文件。

（）2．信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。

（）3．信用证必须由通知行传递至受益人，通知行负有审核信用证真伪的责任。

（）4．付款银行若未审核单据直接向受益人付款，事后发现单证不符，可以向受益人追索已支付款项。

（）5．议付银行审核单据与信用证一致，便可向受益人付款，它对受益人付款有追索权。

CDCS SINAVI ÖRNEK HAZIRLIK SORULARI 222. Which of the following points can be applied to the title of a transportdocument?A) The one required by the credit.B) Full setC) Carrier name printed at the headingD) However named.23. When you see “intended vessel” on a B/L, what point you must check on thedocument?A) The name of the precarriage or feeder vessel.B) The name of the ocean vessel.C) A dated on board notation with the attached vessel name.D) The words “on board” with the actual vessel name.24. Where the credit prohibits transshipment, which of the following pointsis not acceptable for a road transport document?A) A document stating ‘transshipment will or may take place’.B) A document indicating ‘goods to be transshipped from one truck to another duringvoyage’.C) A document indicating ‘goods will be transshipped from road to rail during voyage.D) A document stating that ‘carrier’s rights of transshipment are reserved’.25. In order to see that at least two modes of transport are used on a multimodaltransport document we must see,A) By which mode transports are realized.B) The title of document as Multimodal or Combined Transport Document.C) Place of Receipt must be a place inland.D) It has been issued by a combined/multimodal transport operator.E) None of the above.26. Issuance date of an AWB is 15 Jan XX.There is a stamp reading ‘Goods forwarded – 14 Jan xx’(but forwarding date is not required by the credit.)There is also information “Flight No. TK563-13 Jan XX.Which date is to be taken as the date of shipment?A) 15 Jan XXB) 14 Jan XXC) 13 Jan XXD) Dates are in conflict.27. A transport document is considered ‘clean’,A. If it is marked with the word “clean” even if that word appears deleted.B. If it does not bear defective clauses regarding goods or packaging.C. If it contains a “clean on board” stamp or notation.D. If it bears a printed wording stating that the goods have been loaded or shipped ordispatched or taken in charge in apparent good order regardless a notation stating“packaging of goods may not be sufficient for the ocean voyage to Hong Kong Port.”28. Special condition: “All charges outside the issuing bank are payable by beneficiary.”Reimbursement: Direct from the issuing bank.You claim reimbursement from the issuing bank which credits your account with them after deducting USD 50 as transfer fee. Which of the following would be correct?A. Said charge must be assumed by the beneficiary.B. The issuing bank is correct because it is entitled to charge a reimbursement fee.C. Said charge must be for account of the applicant.D. The issuing bank cannot deduct such charge, because the special condition is notclear.29. Latest shipment date is December 5. A special condition states that shipmentmust be made on or about latest shipment date. Which of the followingshipment dates appearing on a transport document would not be acceptable?1. 30 November A. 1 and 42. 29 November B. 1 and 33. 10 December C. 2 and 44. 1 December D. 2 only30. Which of the following characteristics does not fit to a short form B/L ?A) Evidence of the contract of carriage between the shipper and the master.B) Evidence of a contract of carriage on the back in small print.C) Document of title for the goods.D) Appearance of marks FO or FIOS as shortened terms for costs additional to freight.31. Credit terms: Expiry date: 15 Aug XXLatest shipment date: 01 Aug XX Stale documents acceptable.Which of the following is correct?A. Documents presented on 22 Aug xx would be acceptable.B. Documents presented on 22nd day after shipment on 1 Aug would be acceptable.C. Documents presented 25 days after shipment are acceptable on or before 15 Aug xx.D. B/L must be presented within 21 days after shipment, but other documents can bepresented until the expiry date.32. Is the following advice of refusal given by an issuing bank by fax acceptable? "We have found the following discrepancies in the presented documents: ........... (Discrepancy(ies) ......................Meanwhile we are holding the documents pending further instructions from you."A. It is acceptable.B. It is not acceptable since it was not sent via MT 734C. It is not acceptable since the issuing bank is not refusing to honour.D. It is not acceptable since it does not state that applicant’s waiver is expected.33. An issuing bank which fails to receive a waiver from the applicant within 4 daysafter receipt of documents,1. must urge the applicant for an immediate reply.2. can send an advice of refusal to the nominated bank latest on the fifth banking day.3. must wait until it receives a reply.4. can decide to accept discrepant documents.A. 1 and 3B. 2 onlyC. 3D. 2 and 434. Which of the following is correct under a credit requiring an AWB andprohibiting its issuance by freight forwarders ?A) We cannot accept a document bearing the title ‘HAWB’B) We cannot accept an AWB bearing reference to a ‘MAWB’C) We cannot accept an air transport document bearing the title ‘Forwarder Air Waybill’.D) We can accept a HAWB signed by a named forwarder as the agent of a named carrier.35. The nominated bank forwards the documents to the issuing bank withoutchecking, via courier service named in the credit and documents are lostin transit.Which of the following issues is correct?A. Courier service must pay documents’ value.B. Issuing bank is not liable to pay the nominated bank.C. Issuing bank must pay to the nominated bank, but may request copy documents in orderto determine that they are indeed compliant, except originality.D. Beneficiary must present a new set of original documents.36. Invoice shows the amount payable as USD 90.000. - also indicating anadvance payment received for USD 10.000.- Trade term is DDU.The credit calls for an insurance policy.Which of the following is correct ?A) Insurance policy can only be required in connection with CIF or CIP shipments.B) Insurance coverage must be USD 90.000. - plus 10%.C) Insurance coverage must be minimum USD 110.000.--D) The invoice is not acceptable since the credit does not allow indication of any advancepayment.37. Which of the following is correct regarding the availability of a credit ?A credit cannot be issued as available,A) with any bank by negotiation.B) with the issuing bank by mixed payment.C) with the issuing bank by negotiation.D) with the nominated bank by payment calling for a sight draft drawn on theapplicant.38. A beneficiary presents complying documents to a confirming bank under acredit available by negotiation of a time draft and asks purchase (discount) on the date 30 days prior to the due date.Which of the following is correct?Confirming bankA) Forwards the draft drawn on the issuing bank to the issuing bank for discount.B) Refuses the benef’s request while incurring deferred payment undertaking to payon the due date.C) Enters a recourse agreement with the beneficiary before discounting.D) Asks the benef to draw the draft on the confirming bank before discounting.E) is wrong in all above actions.39. Which of the following ‘additional conditions’ are deemed to be non-documentary incase the credit requires only an original invoice and a non-negotiable B/L ?1. Beneficiary must provide the applicant with details of shipment.2. Shipment must be made on the vessel named M/V Baltic Queen.3. Goods must not be secondhand.4. Goods must be of Indian or Chinese origin.5. Trade term as per Field 45 must show breakdown including interest.A) 1, 2 only.B) 4 onlyC) 1, 3, 4 only.D) 4, 5 only.E) None of the above40. A credit for EUR 150.000.- calls for, among others, an AWB and an insurancecertificate in duplicate to cover all risks. The AWB presented indicates an issue date of 24 Feb and a flight date of 26 Feb.Which of the following insurance documents are acceptable ?1. Policy for EUR 175.000.—2. Certificate dated 26 Feb.3. Policy subject to ICC-A clause, war risks excluded.4. Policy issued in one original.A) 1 and 4 onlyB) 1 and 3 onlyC) 1 and 2 onlyD) 2 and 3 only.41. An issuing bank transmits a pre-advice (MT705) on 1 Feb for EUR 230.000.--including the terms: ‘Part shipment allowed’, ‘Latest shipment date 15 May’and ‘Expiry date 01 June’.On 3 Feb the applicant requests an amendment to the pre-advice prohibiting part shipment and extending expiry date to 20 June.What should be the correct action to be taken by the issuing bank ?A) Issue a new MT705 including the amendments in question.B) Issue the credit incorporating all terms as of the issuance date.C) Issue the credit as originally instructed.D) Issue the credit incorporating only the new expiry date.42. The original credit amount is GBP 50.000.-- Partial shipments allowed.An amendment is received stating “The credit amount has been reduced by the amount of GBP 25.000.—”After having been notified of the amendment the beneficiary presentsdocuments with the value of GBP 25.000.—In this case which of the following statements would be correct?A) By making a presentation in the amount of GBP 25.000.-- the beneficiary is deemed tohave accepted the amendment.B) At the time of presentation the nominated bank must inform the beneficiary that thecredit has been fully utilized.C) The beneficiary can resume shipments up to GBP 50.000.-- unless it accepts orrefuses the amendment.D) Upon receipt of complying documents for GBP 25.000.-- the issuing bank considersthe credit fully utilized and removes the credit from its risk portfolio.。

一、单项选择题（每题1分，共20分）1、（D）信用证规定受益人开立远期汇票，但能即期收款，受票人到期支付，开证申请人承担贴现息和承兑费。

A、即期付款B、延期付款C、承兑D、假远期2、下列属于信用证条款中开证行保证文句的是（ B ）。

A、Letter of guarantee and discrepancies are not acceptable.B、We hereby undertake to honor all drafts drawn in accordance with terms of this credit.C、One copy of commercial invoice and packing list should be sent to the credit openers 15 days before shipment.D、Drafts to be drawn for full CIF value less 5% commission, invoice to show full CIF value.3、可转让信用证下办理交货的是（ D ）。

A、第一受益人B、开证申请人C、中间商D、第二受益人4、如信用证未作规定，则汇票的付款人是（C ）。

A、开证申请人B、受益人C、开证行D、议付行5、汇票的抬头做成指示样式，说明（D ）。

A、汇票不能通过背书转让B、汇票无须通过背书即可转让C、仅能由银行转让D、须通过背书方能转让6、（D）在商业单据中处于核心地位。

A、海关发票B、海运提单C、保险单据D、商业发票7、信用证项下商业发票的抬头人一般是（B）。

A、出口商B、开证申请人C、开证行D、议付行8、某合同和相关的信用证都规定交易货物为纸箱包装1500台电风扇，不允许分批装运。

但在装船时发现，有30个纸箱破损，其中电风扇外罩变形，不能出运。

受益人（B）。

A、可引用国际贸易中有关溢短装的惯例，出运1470台电风扇B、可引用国际贸易中有关溢短装的惯例，出运1425台电风扇C、只能另换30台包装完好、品质合格的电风扇，合成1500台一次性出运9、信用证上所称的“唛头”，是指（D）。

国际结算自考试题及答案一、单项选择题（每题1分，共10分）1. 国际结算中，信用证结算方式的特点不包括以下哪一项？A. 银行信用B. 商业信用C. 单据结算D. 独立性原则答案：B2. 根据《跟单信用证统一惯例》（UCP 600），开证行对信用证的付款责任是：A. 无条件的B. 有条件的C. 可选择的D. 可撤销的答案：A3. 在国际贸易中，采用托收结算方式时，托收行的作用是：A. 代收货款B. 代收货物C. 代付货款D. 代付货物答案：A4. 根据国际商会（ICC）的《国际贸易术语解释通则》（Incoterms），EXW条款下，卖方的责任是：A. 将货物运至买方指定地点B. 将货物交付给第一承运人C. 将货物交付给买方D. 将货物运至买方指定港口答案：C5. 在国际结算中，汇票的持票人可以行使的权利不包括：A. 追索权B. 承兑权C. 贴现权D. 转让权答案：B6. 根据《国际商会跟单托收统一规则》（URC 522），托收行在收到托收单据后，应该：A. 立即通知付款人B. 立即通知委托人C. 立即向付款人索款D. 立即向委托人索款答案：A7. 在国际贸易中，采用汇款结算方式时，汇款人的责任是：A. 保证收款人收到款项B. 保证汇款的安全性C. 保证汇款的及时性D. 保证汇款的准确性答案：D8. 在国际结算中，保函的有效期通常由以下哪个因素决定？A. 合同条款B. 付款期限C. 货物交付期限D. 信用证有效期9. 根据《国际商会跟单信用证统一惯例》（UCP 600），如果信用证要求提交的单据中存在不符点，开证行的义务是：A. 立即支付B. 拒绝支付C. 通知受益人不符点D. 通知申请人不符点答案：C10. 在国际贸易中，采用信用证结算方式时，受益人提交的单据必须符合：A. 合同条款B. 信用证条款C. 国际惯例D. 银行规定答案：B二、多项选择题（每题2分，共10分）1. 国际结算中，汇款结算方式包括以下哪些类型？A. 电汇（T/T）B. 信汇（M/T）C. 票汇（D/D）D. 托收（D/P）答案：ABC2. 在国际贸易中，信用证结算方式的优点包括：A. 降低风险B. 提高效率C. 增加成本D. 保障付款3. 根据《国际贸易术语解释通则》（Incoterms），CIF条款下，卖方的责任包括：A. 负责货物运输至目的港B. 负责货物运输至目的港并支付保险费C. 负责货物运输至目的港并支付运费D. 负责货物运输至目的港并支付运费和保险费答案：D4. 在国际结算中，托收结算方式的类型包括：A. 即期托收B. 远期托收C. 信用证托收D. 保函托收答案：AB5. 根据《国际商会跟单信用证统一惯例》（UCP 600），开证行在审核单据时，可以拒绝付款的情况包括：A. 单据与信用证条款不符B. 单据与合同条款不符C. 单据与国际惯例不符D. 单据与开证行规定不符答案：A三、简答题（每题5分，共20分）1. 简述信用证结算方式在国际贸易中的作用。

国际贸易实务试题（A）一、名词解释：5X3=15（1）信用证（2）不可抗力（3）承诺（4）法定检验（5）D/P·T/R二、判断题：1X10=101．在国际贸易中，对所有的进出口货物都必须进行检验并出具证书。

2．以CFR条件进口一批货物，投保平安险，装船时两件货物落入海里，保险公司应负责赔偿。

3．据国际贸易惯例，凡信用证上未注明可否转让字样的，即视为可转让信用证。

4．信用证修改通知书有多项内容时，可只接受同意的内容，而对不同意的内容予以拒绝。

5．只要在L/C有效期内，不论受益人何时向银行提交符合L/C要求的单据，开证行一律不得拒收单据和拒付货款。

6．根据各国法律，任何一种意外事故都算作人力不可抗拒事故。

7．我国《商检法》规定，凡未经检验的进口商品，不准销售使用；凡经检验未合格的出口商品，不准出口。

8．.D/A30天比D/A20天的风险大。

9．一方对仲裁裁决不服，可向法院提请诉讼，要求重新处理。

10．《公约》规定，口头合同与书面合同具有同等法律地位。

三、选择题：3X10=301．某公司出口电扇100台，纸箱装，装船时有4台包装破裂，风罩变形，不能出口，根据《UCP500》规定，发货人（）。

A 装运96台B 装运95台C 只能装运100台2．在买卖合同的检验条款中，关于检验时间与地点的规定，使用最多的是（）。

A 在出口国检验B 在进口国检验C 在出口国检验，在进口国复验3．发生不可抗力的法律后果是（）。

A 立即解除合同B 可以延期履行合同C 解除合同或延期履行合同4．所谓信用证“严格相符”的原则，是指受益人必须做到（）。

A 信用证与合同严格相符B 单据与合同严格相符C 单据与信用证严格相符5．采用L/C与D/P相结合的方式时，为避免损失，应该（）。

A 全套单据附于L/C汇票之后B 全套单据附于D/P汇票之后C 做两套单据，分别附于L/C汇票与D/P汇票之后6．按照《UCP500》规定，信用证项下汇票的付款人应是（）。

判断1、信用证是开证行应申请人的申请而向受益人开立的，因此在受益人提交全套符合信用证规定的单据后，开证行在征得开证申请人同意的情况下向受益人付款。

2、每张正本提单都有相同的提货效力，因此只有控制全套正本才能真正控制提货权3、国际保理业务适用于O/A、D/A、D/P等结算方式4、一张连续背书的汇票，若其中一人在其背书时加注“不得追索”，则这张汇票的持票人就丧失了在被拒付情况下的追索权5、保理融资属长期融资，主要适用于资本型货物贸易的融资需求6、备用信用证与银行保函的法律当事人一般包括申请人、开证行或担保行和受益人7、出口商使用福费廷业务导致进口商会承担较高的货物交易价格8、信用证的到期地点应该是受益人所在地9、委托人在出口托收申请书上可指定代收行，如不指定，委托行可自行选择它认为合适的银行作为代收行。

委托行由于使用其他银行的服务而发生的费用和风险，在前种情况下由委托人承担，在后种情况下由委托行承担。

10、根据债权债务产生的原因对国际结算分类，其中侨民汇款、旅游开支、服务偿付等属于有形贸易结算11、在福费廷业务中，无论是使用出口商签发的汇票，还是进口商签发的本票，都应要求进口方银行对有关票据的付款提供担保12、保兑信用证，取得了开证行和保兑行的双重付款保证，对出口商极为有利13、所谓转汇行，是指接受汇出行委托，将款项转汇给收款人的银行14、若持票人未在规定时间内提示票据，则丧失使用该票据向其前手追索的权利15、在托收方式下，信托收据实质上是银行对进口商提供资金融通的一种方式16、福费廷业务通常金额巨大，付款期限长，贸易双方都是大型进出口商1-5FTFFF6-10TTFFF11-16TTFTTT单选1、当前，业务覆盖面最广的银行间电讯网络是（）A 、CHAPS B、SWIFT C、CHIPS D、TARGET2、以下不属于出口商审证的内容的是（）A开证申请人的资信 B信用证条款的可接受性C价格条件的完整性 D信用证与合同的一致性3、票据背书是否合法，以（）地法律解释A出票地 B交单地 C付款地 D行为地4、一信用证规定应出运2500台工业用缝纫机，总的开证金额为USD305000，每台单价为USD120，则出口商最多可发货的数量和索汇金额应为（）A、2540台，USD304000B、2530台，USD303600C、2500台，USD305000D、2500台，USD3000005 一项福费廷业务中，从出口商与进口商签订交易合同后，至出口商依其与包买商签订的福费廷协议向包买商贴现的一段时间称为（）A选择期 B宽限期 C.承担期 D.协商期6 以下关于托收指示中说法错误的是（）A.是根据托收申请书缮制的B.是托收行进行托收业务的依据C.是托收行制作的D.是代收行进行托收业务的依据7 .一般而言，在常年定期、定量交易的情况下，（）最合适A.循环信用证B.对背信用证C.可转让信用证D.对开信用证8. 托收业务属于（），使用的是（）A.银行信用，商业汇票B.商业信用，银行汇票C.银行信用，银行汇票D.商业信用，商业汇票9.在保函业务中，向担保行承诺申请人违约且无法付款时，负责赔偿担保行所作出的全部支付者，称为（）A．担保行B．保兑行C．受益人D．反担保行10.伦敦一家银行委托国外代理行向收款人办理汇款解付，头寸调拨如下（）A．主动借记对方账户 B．授权借记对方账户C．主动贷记对方账户 D．授权贷记对方账户11.在其他条件相同的前提下，（）的远期汇票对受益人最为有利。

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。

一、单项选择题（每题1分，共20分）1、在进料加工贸易中，经常先向外商购买原材料或配件，我方加工成品后再卖给该外商。

为了避免上当受骗，我方应采用（ D ）比较稳妥。

A 、保兑信用证B 、可转让信用证C 、预支信用证D 、对开信用证 2、根据《UCP600》的规定，若信用证没有特别说明，则信用证（C ）。

A 、未注明“Transferable ”字样或条款，即为可转让信用证 B 、未注明“Irrevocable ”字样，即为可撤销信用证 C 、未注明“Confirmed ”字样，即为不保兑信用证 D 、未注明是否即期付款，即为远期付款信用证3、可转让信用证在使用时，转让行不可以改变（ A ）。

A 、有关商品品质规格的条款 B 、信用证总金额 C 、商品单价 D 、装运期和信用证有效期4、汇票的抬头人是汇票的（ D ）。

A 、出票人 B 、受票人 C 、付款人 D 、受款人5、一张汇票的收款人抬头注明：“PAY TO THE ORDER OF ××× CO.”即表示（D ）。

A 、该汇票只能由×××公司收取货款 B 、该汇票不能转让C 、该汇票可以转让，但只能转让一次D 、该汇票可以转让，而且可一直转让下去6、根据《UCP600》的规定，商业发票中货物的描述（C ）。

A 、可以使用统称，不得与信用证中有关货物的描述有抵触 B 、可以使用统称，并可与信用证中有关货物的描述有所不同 C 、必须完全符合信用证中的描述D 、必须与合同的描述完全一致7、信用证要求商业发票的日期应（B ）。

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8、某信用证规定，交货数量为2500吨散装货，不准分批装运，但没有溢短装条款。

据此，受益人提交的运输单据上，（ C ）。

A 、货物数量和总金额均可增减10%B 、货物数量可增减5%，但总金额不能超过C 、货物数量和总金额均可以增减5%D 、货物数量增减10%，但总金额不能超过 9、如果信用证规定汇票的期限为30 DAYS AFTER DATE OF BILL OF LADING ；提单日期为MARCH 1st, 2008，则根据ISBP ，汇票的到期日应为（ B ）。

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。