BUT WITHIN THE VALIDITY OF THE CREDIT. 一、单选题 1、 信用证条款： FROM:KOREA EXCHANGE BANK,SEOUL,KOREA TO:BANK OF CHINA,JIANGSU BRANCH L/C NO.1234 DD 040401 BENEFICIARY:ABC COMPANY,NANJING APPLICANT: XYZ COMPANY,KOREA AMOUNT:ABOUT USD19,000.00 DRAFTS AT 90 DAYS AFTER SIGHT FOR 100PCT OF INVOICE VALUE DRAWN ON OUR NEW YORK BRANCH. USANCE DRAFTS TO BE NEGOTIATED ON SIGHT BASIS. ACCEPTANCE COMMISSION AND DISCOUNT CHARGES ARE FOR THE ACCOUNT OF THE APPLICANT. 信用证未对交单期限作出规定。提单显示装运日期为2004年4月15日。发票显示金额为USD20,000.00。汇票显示：正确答案:A

A、NO.A1666 NANJING, MAY1,2004 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL,KOREA L/C NO.1234 DATED 040401 EXCHANGE FOR USD20,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK,NEW YORK ABC COMPANY,NANJING WANG LIANG (Authorized signature)

B、NO.A1666 NANJING, MAY1,2004 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL,KOREA L/C NO.1234 DATED 040401 EXCHANGE FOR USD20,000.00 AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK,NEW YORK ABC COMPANY,NANJING WANG LIANG (Authorized signature)

C、NO.A1666 NANJING, MAY1,2004 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL,KOREA L/C NO.1234 DATED 040401 EXCHANGE FOR USD20,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK,SEOUL ABC COMPANY,NANJING WANG LIANG (Authorized signature) D、NO.A1666 NANJING, MAY1,2004

DRAWN UNDER KOREA EXCHANGE BANK, SEOUL,KOREA L/C NO.1234 DATED 040401 EXCHANGE FOR USD20,000.00 AT 90 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA JIANGSU BRANCH THE SUM OF US DOLLARS TWENTY THOUSAND ONLY. TO:KOREA EXCHANGE BANK,NEW YORK XYZ COMPANY,SEOUL WANG LEE ONG (Authorized signature)

2、信用证条款： DOCUMENTS REQUIRED: AWB CONSIGNED TO THE APPLICANT NOTIFYING APPLICANT EVIDENCING FREIGHT PREPAID INDICATING ACTUAL FLIGHT DATE. 信用证未对空运单做任何其它规定。空运单表面未在其它地方表明承运人的名称及身份。空运单签发处显示： 正确答案:C

A、CHINA AIR 徐珺

B、SIGNED FOR AND ON BEHALF OF CHINA AIR 徐珺

C、XYZ LOGISTICS COMPANY 徐珺AS AGENT SIGNED FOR AND ON BEHAL OF THE CARRIER: CHINA AIR D、XVZ LOGISTICS SHIPPING COMPANY 徐珺 AS AGENT SIGNED FOR AND ON BEHALF OF CHINA AIR 3、信用证条款： L/C NO.1234 FOR USD25,000.00 PARTIAL SHIPMENT AND TRANSSHIPMENT : NOT ALLOWED

DESCRIPTION OF GOODS AND/OR SERVICE : 1000 DOZENS MEN’S LEATHER SHOES AT USD 25.00/DOZEN,CIP TOKYO DOCUMENTS REQUIRED : SIGNED COMMERCIAL INVIOCE IN 6 COPIES 信用证未对货物数量以及金额做任何其它规定。发票货物描述显示： 正确答案:D

A、GOODS:MEN’S LEATHER SHOES CIP TOKYO 1050DOZENS USD 25.00/DOZEN TOTAL AMT:USD26,250.00 B、GOODS:MEN’S LEATHER SHOES 1000DOZENS USD 25.00/DOZEN TOTAL AMT:USD25,000.00

C、GOODS:MEN’S LEATHER SHOES CIP TOKYO 950DOZENS USD 25.00/DOZEN TOTAL AMT:USD26,250.00

D、GOODS:MEN’S LEATHER SHOES CIP TOKYO 1000DOZENS USD 25.00/DOZEN TOTAL AMT:USD25,000.00 二、填空题

1、信用证条款：

DOCUMENTS REQUIRED: INSURANCE POLICY/CERTIFICATE MADE OUT TO ORDER AND BLANK ENDORSED COVERING MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER INSTITUTE CARGO CLAUSES. 信用证未对保险单抬头做任何其它规定。

保险单抬头应为： 正确答案:TO ORDER 2、 信用证条款：

FROM HANG SENG BANK LIMITED HONGKONG TO BANK OF CHINA, JIANGSU BRANCH

LC NO.1234 OPENED BY CREDIT LYONNAIS, PARIS DD 031229 OUR REF. NO.6789 IN FAVOUR OF ABC COMPANY 汇票显示： NO.AB12

DRAWN UNDER CREDIT LYONNAIS, PARIS LC NO. DD DECEMBER 29,2003 正确答案:1234 3、信用证条款

APPLICANT: XYZ COMPANY, LOS ANGELES BENEFICIARY: ABC COMPANY, NANJING SHIPMENT FROM: SHANGHAI

FOR TRANSPORTATION TO: LOS ANGELES

DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L

CONSIGNED TO THE APPLICANT MARKED FREIGHT PREPAID. 信用证未对提单做任何其它规定。 收妥备运提单显示装货港（PORT OF LOADING）为SHANGHAI，装运船只（OCEAN VESSEL）为FREEDOM V.345，卸货港（PORT OF DISCHARGE）为LOS ANGELES，提单签发日期和装船日期均为2004年4月30日。 提单装船批注应为： 正确答案:ON BOARD APRIL 30, 2004 4、 信用证条款：

SHIPMENT FROM :NANJING,CHINA

FOR TRANSPORTATION TO:NEW YORK ,USA

DESCRIPTION OF GOODS AND/OR SERVICE :MEN’S SHIRTS PRICE TERM:CIF

DOCUMENT REQUIRED :COMMERCIAL INVOCE IN 6 COPIES 信用证未对价格条款的表述做任何规定。 发票上的价格条款后的港口应该是： 正确答案:NEW YORK, USA 三、改错题

1、信用证条款

FM: JPMORGAN CHASE BANK, HONG KONG TO: BANK OF CHINA, JIANGSU BRANCH L/C NO.1234 DD 040417

DRAFT AT SIGHT DRAWN ON JPMORGAN CHASE BANK, TAMPA, USA FOR 90 PERCENT OF INVOICE VALUE. 发票显示金额：USD10,000.00 汇票显示：

NO.B1122 NANJING,MAY 20,2004

DRAWN UNDER (A)JPMORGAN CHASE BANK, HONG KONG L/C NO.1234 DATED 040417 EXCHANGE FOR (B)USD10,000.00 (C)AT SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF (D)BANK OF CHINA.

错误的选项为： 正确的写法为： 正确答案:USD9,000.00，B 2、信用证条款

FM：HANG SENG BANK，HONGKONG TO：BANK OF CHINA，NANJING DD：040206 L/C NO.:1234

L/C AMT:USD10,000.00

APPLICANT:XYZ COMPANY,HONGKONG BENEFICIARY:ABC COMPANY,NANJING

DESCRIPTION OF GOODS AND /OR SERVICE:CHILDREN’S SLACKS PRICE TERMS:CIF HONGKONG

DOCUMENT REQUIRED: SIGNED COMMERCIAL INVOINCE IN 6 COPIES CERTIFYING THAT THE COUNTRY OF ORIGIN IS CHINA.

信用证未对发票作任何其它规定。受益人的有权签字人为王刚。 发票显示：

TO：(A)XYZ COMPANY INVOICE NO.B122 DATE:APPRIL 28,2004 GOODS:(B)CHILDREN’S SLACKS

PRICE TERM :CIF HONGKONG TOTAL AMT:USD10,000.00 (C)PACKED IN 500 CTNS.

WE CERTIFY THAT THE COUTRY OF ORIGIN IS CHINA (D)ABC COMPANY,NANJING 错误选项为： 正确的写法为： 正确答案:王刚，D 3、信用证条款：

SHIPMENT FROM: NINGBO

FOR TRANSPORTATION TO: LONDON AMOUNT: ClF LONDON USD10,000.00

DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER OF SHIPPER BLANK ENDORSED.

ADDITIONAL CONDITIONS:

FREIGHT TO BE PREPAID AND INSURANCE TO BE PROCURED BY BENEFICIARY. 信用证未对提单做任何其它规定。 提单显示：

CONSIGNEE: (A)TO ORDER OF SHIPPER PORT OF OADING:(B)NINGBO

PORT OF DISCHARGE:(C)LONDON FREIGHT: (D)FREIGHT TO BE PREPAID 错误选项为： 四、单证模拟题 1、

正确的写法为： 正确答案:FREIGHT PREPAID，D

审核信用证。根据所给的合同，审核信用证，指出信用证的问题并作出修改。（50分） 1．合同

售 货 确 认 书

SALES CONFIRMATION

编号： No. 205001

买方：

BUYERS：BELLAFLOR 地址： ADDRESS：

卖方：大连工艺品进出口公司

电传/传真：

TELEX/FAX：0732-306-075 买方订单号： BUYERS ORDER：

日期：

DATE：2003-05-09

电传/传真： TELEX/FAX：

SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT CORP 地址：

ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA

兹经买卖双方同意，成交下列商品，订立条款如下：

The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below: 品名及规格 NAME OF COMMODITY & SPECIFICATION CHRISTMAS GIFTS AG-1355 AG-1409A AG-1409B AG-1429 AG-1434 AG-1451 AG-1455 AG-1473 AG-1476 AG-1410 AG-1501 AG-1502 AG-1503 AG-1505 DL- (EACH 400 DOZ) 1556B, 1568B, 1571B, 1603B, 1637B, 1679B, 1691B, 1768B, 1770B, 1771B DL-1734B (EACH 400 DOZ) DL-1846B, DL-1889B AM-648 AM-3 C-32 单价 UNIT PRICE CIF VIENNA USD 0.66 0.46 1.01 0.78 0.50 0.50 0.52 0.76 0.90 0.95 0.52 0.68 0.58 0.52 2.15 4.10 3.96 0.54 1.54 1.43 数量 QUAN (SETS) 768 1600 600 768 1600 600 672 420 382 240 900 648 840 960 (DOZ) 4000 400 800 750 PCS 750 PCS 600 PCS 金额及术语 AMOUNT & PRICE TERMS CIF VIENNA USD 506.88 736.00 606.00 599.04 800.00 300.00 349.44 319.20 343.80 228.00 468.00 440.64 487.20 499.20 8600.00 1640.00 3168.00 405.00 1155.00 858.00 TOTAL USD 22509.40 数量及总值均允许增减 %。

With 10 percent more or less both in the amount and quantity of the S/C allowed. 总金额：

Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY. 包装：

PACKING：IN CARTON 保险：

INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WAR & S.R.C.C. RISKS. 装运时间：

TIME OF SHIPMENT: JUNE. 1, 2003,PARTIAL SHIPMENT IS ALLOWED 装运港和目的港：

PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA 付款：

PAYMENT: L/C AT SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH, 2003.

一般条款： 请参看本合同背面

GENERAL TERMS AND CONDITIONS: (Please see overleaf) 买方签字：

THE SIGNATURE OF BUYERS 2．信用证

ISSUE OF A DOCUMENTARY CREDIT

SEQUENCE OF TOTAL * 1 / 1

27 （1）

唛头：

SHIPPING MARKS 卖方签字：

THE SIGNATURE OF SELLERS

FORM OF DOC. CREDIT

* REVOCABLE 40 （2） A

DOC. CREDIT * 372623 NUMBER 20 （3） DATE OF ISSUE 31 030514

C （4）

EXPIRY * DATE 030705 PLACE LINZ

31 （5） D

APPLICANT * BELLAFLORA GARTENCENTER

50 （6）

GESELLSCHAFT M. B. H. FRANZOSENHAUSWEG 50 A-2040 LINZ

BENEFICIARY * DALIAN ARTS&CRAFTS IMPORT & EXPORT CORP

59 （7）

NO. 23 FUGUI STR. DALIAN, CHINA

AMOUNT * CURRENCY USD AMOUNT 21,383.93

32 （8） B

POS. /NEG. TOL. (%) 39 10/10

A （9）

AVAILABLE WITH/BY * OBKLAT2L

41 （10）

D *BANK FUER OBEROEATERREICH UND *SALZBURG (OBERBANK) *LINZ

BY PAYMENT

PARTIAL SHIPMENTS 43 NOT ALLOWED

P （11）

TRANSSHIPMENT 43 ALLOWED

T （12）

LOADING IN CHARGE 44 VIENNA（13）

A

FOR TRANSPORT TO...

LATEST SHIPMENT DESCRIPT. OF GOODS

DOCUMENTS REQUIRED

44 （14） B

CHINA FORT

44 030620 C （15） 45 （16） A

CHRISTMAS GIFTS AS PER SALES CONFIRMATION NO.205001 OF MAY. 9TH 2003 CFR VIENNA 46 （17） A

1. COMMERCIAL INVOICE, 5 FOLD, ALL DULY SIGNED CERTIFYING THAT THE GOODS HAVE BEEN PACKED AND MARKED SEPARATELY FOR EACH BELLAFLORA BRANCH

2. FULL SET OF CLEAN ON BOARD ORIGINAL MARINE

BILL OF LADING, MADE OUT TO ORDER, BLANK ENDORSED NOTIFY: 1. BIRKART AUSTRIA

2. BELLAFLORA

3. CERTIFICATE OF P. R. CHINA ORIGIN AS PER GSP FORM A. ISSUED AND MANUALLY SIGNED BY AN

AUTHORITY ALSO MANUALLY SIGNED BY EXPORTER, BEARING A REFERENCE NUMBER AND SHOWING AUSTRIA AS IMPORTING COUNTRY. 4. PACKING LIST, 5-FOLD.

5. INSURANCE CERTIFICATE OR POLICY FOR THE

INVOICE VALUE PLUS 10 PERCENT, BLANK ENDORSED, COVERING ALL RISKS AND WAR RISKS AND RISKS OF S. R. C. C. AS PER O. M. C. C. OF P. I. C. C. CLAUSES DD. 1981,01,01 FROM SELLER'S WAREHOUSE TO BUYER'S WAREHOUSE. CLAIMS PAYABLE IN AUSTRIA, NAMING A CLAIM SETTLING AGENT IN AUSTRIA. 47 （18） A

ADDITIONAL COND.