信用证修改练习题.docx
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信用证修改练习题
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（ChinaNationalTextilesImport&Export
Corporation,NO.222JiansheRoad,Beijing,China）
买方：
新加坡通用贸易公司（GeneralTradingCompany,NO.123FuchengRoad,
Singapore）
商品名称：
鸽牌印花细布（"Dove"BrandPrintedShirting）
30×3672×6935/6"×42YARD
单价：
HKD3.00/YARDCIFSINGAPORE，含佣金3％
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：
ABCBANK
Date:
1November,2005
To:
BankofChinaBeijing
WeherebyopenourIrrevocableLetterofCreditNo.L-1234infavorofChinaNationalTextilesImport&ExportCorp,foraccountofGeneralTradingCompany,Singapore,uptoanaggregateamountofHK$201,600,00（SayUsDollarsTwoHundredandOneThousandSixHundredOnly）CIFC2%Singaporefor100%oftheinvoicevaluerelativetotheshipmentof:
×3672×6935/6"×42yards
67,200PiecesofDoveBrandPrintedShirting30asperContractNo.PS-1234datedOctober11,2005.
FromChinaporttoSingapore.
Draftstobedrawnat30daysaftersightonourbankandaccompaniedbythefollowingdocumentsmarked"X".
（X）SignedCommercialInvoiceintriplicate
（X）FullsetofCLEANONBOARDBILLSofLADINGmadeouttoourorderquotingL/CNO.L-1234.markedFREIGHTPAID.
（X）OneoriginalMarineInsurancePolicyorCertificatefor150%fullinvoicevaluecoveringAllRiskandWarRisk,andTPNDwithclaimspayableinSingaporeinthecurrencyofdraft（s）.
Partialshipmentsarepermitted.Transshipmentisprohibited.
ShipmentmustbeeffectednotlaterthanJanuary31,2006,Draft（s）drawnunderthiscreditmustbenegotiatedinSingaporeonorbeforeJanuary31,2006.
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（ChinaNationalCereals,Oils&FoodstuffsCorp.）
买方：
温哥华加拿大食品公司（CanadaFoodCorp.,Vancouver）
商品名称：
长城牌草莓酱（Greadwallbrandstrawberryjam）
包装：
纸箱装。
保险：
由卖方按发票金额110%投保一切险。
装运期：
1988年8月装运港：
中国港口目的港：
温哥华唛头：
由卖方选定
30天到达
支付条款：
凭不可撤销、可转让即期信用证付款。
信用证须不迟于装运月份前卖方。
有效期应为最后装运期后15天在中国到期。
签订日期、地点：
1988年5月4日于北京
合同号码：
SC-3
开来信用证如下:
Date:
1June,1988
To:
BankofChina,Beijing
WeherebyopenourIrrevocableLetterofCreditNo.9876543infavourofCanada
FoodCorp.,VancouverforaccountofChinaNationalCereals,Oils&Foodstuffs
Corp.uptoanamountofCA$3,000.00CIFVancouver（SayCanadianDollarsThree
ThousandOnly）,for110%oftheinvoicevaluerelativetotheshipmentof:
CannedStrawberryJam100cartons（each50cans）.AsperContractSC-3,fromVancouver,CanadatoChinaport
Draftstobedrawnatsightonourbankandaccompaniedbythefollowingdocuments,marked"X":
PartialShipmentspermitted.
Transshipmentpermitted.
Shipmentmustbeeffectednotlaterthan31August1988.
ThisL/Cisvalidatourcounteruntil5September1988.
ForBankA
请指出并修改信用证的不符点
实例03
合同条款如下:
卖方：
中国粮油食品公司（ChinaNationalCereals,Oils&FoodstuffsCorporation）
买方：
温哥华香港食品公司（HongKongFoodCompany,Vancouver）
商品名称:
长城牌草莓酱（GreatWallBrandStrawberryJam）
装运期：
1992年11月自中国港口运往温哥华，允许转船和分批装运
15
付款条件：
凭不可撤销的即期信用证付款。
信用证议付有效期应为最后装运期后第天在中国到期合同号码：
92/8712
COMMERCIALBANKOFTHATTOWN
Date:
Oct.5,1992
To:
ChinaNationalCereals,Oils&FoodstuffsCorporation,
Beijing,China
AdvisedthroughBankofChina,Beijing
No.BOC92/10/05
DOCUMENTARYLETTEROFCREDITIRREVOCABLE
DearSirs:
YouareauthorizedtodrawonHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000（SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY）availablebydraftdrawnonthematsightaccompaniedbythefollowingdocuments:
──FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked"freighttocollect"datednotlaterthanNovember30,1992andnotifyaccountee.
──SignedCommercialInvoiceinquintuplicate.
──CanadianCustomsInvoiceinquintuplicate.
──InsurancePolicies（orCertificates）induplicatecoveringMarineandWarRisks.EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:
50,000tinsof430gramsofGreatWallBrandStrawberryJam,atCAN$2.50per
tinCFRC3%Vancouver,detailsasperyourS/CNo.92/8712.Partialshipmentsareallowed.
Transshipmentisallowed.
ThiscreditexpiresonNovember30,1992fornegotiationinChina.
请指出并修改信用证的不符点
实例04
1992年8月3日签订的第92/1234号合同主要条款：
卖方：
广州服装进出口公司买方：
Messrs.J.Handerson&Co,NewYorkCity,USA.
商品名称及数量：
1,000打丝织女式衬衫单价：
每打52.50美元成本加保险加运费到纽约市，含佣3%
总金额：
52,500美元交货期：
1992年11月份由中国港口装运可转运但不可分批装运
15天内在中国到期
交付条款：
不可撤销、即期信用证付款，议付有效期为最后装船期后
开来信用证如下:
THESTANDARDCHARTEREDBANKNEWYORK,USA
NO.10/1375
DATE:
18October,1992DOCUMENTARYLETTEROFCREDITIRREVOCABLE
To:
GuangzhouGarments
Imp.&Exp.Corp.
Guangzhou,China
AdvisingBank:
BankofChina,GuangdongBranch,GuangzhouChina
DearSirs,
YouareauthorisedtodrawonMessrs.J.Handerson&Co.forasumnotexceeding
US$51,500（SAYUSDOLLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY）availablebydraftdrawninduplicateonthemat60daysaftersight,accompaniedbythefollowingdocuments:
1.FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked"FREIGHTPREPAID"covering1,000dozensilkblouses.
2.SignedCommercialInvoiceintriplicate,indicatingS/CNo.92/1234dated3August,1992.
3.OneoriginalinsurancePolicy/Certificate.ShipmentfromChinaporttoNewYorkCity,USA.
ShipmentistobeeffectedbeforeNovember30,1992,withpartialshipmentsand
transshipmentprohibited.
ThiscreditexpiresonDecember10,1992inChina.
请指出并修改信用证的不符点
实例05
销货合同主要条款如下:
合同号码:
28KG603
卖方:
辽宁纺织品进出口公司
买方:
J.Brown&Co.,175Queen'sWay,HongKong商品名称及数量:
羊毛衫S10550打
M10760打
L10970打
单价:
S105每打成本加运费香港120美元
M107每打成本加运费香港150美元
L109每打成本加运费香港180美元
金额:
27,600美元
交货期:
1995年11月，不允许分批装运，可转运。
付款条件：
不可撤销的见单后90天付款的信用证，效期为装运后15天在中国到期。
开来信用证如下:
HUACHIAOCOMMERCIALBANKLTD.
88-89DesVoeuxRoad,Central,HongKong
IrrevocableDocumentaryCreditNo.F--07567
Dateandplaceofissue:
95/09/28HongKong
Dateandplaceofexpire:
95/11/30HongKong
Applicant:
J.Brown&Co.,175Queen'sWay,HongKong
Beneficiary:
LiaoningTextilesI/ECorp.,Dalian,China
AdvisingBank:
BankofChina,LiaoningBranch,Dalian
Amount:
USD26,700.---（SAYUNITEDSTATESDOLLARSTWENTY-SIXTHOUSANDSEVENHUNDREDONLY）
Partialshipmentsandtransshipmentareprohibited.
ShipmentfromDalian,ChinatoHongKong,latest95/11/30Creditavailableagainstpresentationofthedocumentsdetailedhereinandofyourdraftat90days‘sightforfullinvoicevalue.
Signedcommercialinvoiceinquadruplicate.
FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofHUACHIAOCOMMERCIALBANKLTD.markedfreightprepaid.
Insurancecertificateorpolicyendorsedinblankforfullinvoicevalueplus10%,coveringAllRisksandWarRisk.
Covering50doz.woolensweaters,S105,@USD120perdoz.CFRHongKong
60doz.woolensweaters,M107,@USD150perdoz.CFRHongKong
70doz.woolensweaters,L109,@USD180perdoz.CFRHongKong
AsperContractNo.28KG063
请指出并修改信用证的不符点
实例06
合同如下
ShanghaiLightIndustrialProductsI&ECorporation
SalesConfirmation
NameofCommodityandSpecification:
Packing:
Quantity:
Unitprice:
Totalamount:
havingsoldtoyouthefollowinggoodsontermsand
ButterflyBrandSewingMachineJA-1
DrawersFoldingCover（三折叠式蝴蝶牌缝纫机）Packedinwoodencasesof1seteach.
Total55000sets
USD64.00persetCIF3%KuwaitUSD352000.00
USDollarsthreehundredandfiftytwo
（Say
30daysaftersighttoreachtheseller30daysbeforethemonthofshipmentvalidfornegotiationinChinaunitthe15dayafterthedateofshipment.
Remarks:
Pleasesignandreturnonecopyforourfile.
I&ECorporation
THEHABIBBANKLIMITEDKUWAIT
Advisedthough:
714
bankofchina,
NO.CN3099/
Kuwait
ShanghaiBranch
DATE:
Oct.2,1999
To:
ShanghaiLightIndustrialProductsImport&ExportCorp.
Dearsirs:
WearepleasedtoadvisethatforaccountofAbdularCompany,Kuwait（名称）,weherebyopenourL/C.NOCN3089/714inyourfavorforasumnotaboutUS$330000.00（SayUSDollarsThereHundredThirtyThousandonly）byyourdraftsOntheHabibBankLtd.,NewYorkBranchat30daysafterdateaccompaniedbythefollowingdocuments:
1.
企业
exceedingavailable
2.
3.
4.
Singedcommercialinvoicein6copies
Fullsetof（3/3）cleanonboardB/Lissuedtoourordernotifymentionedbuyerandmarked“freighttocollect”
October311999
Insurancepolicyin2copiescoveringC.I.Cfor150%invoicevalueCertificateofOriginin2copies
theabovedatednotlaterthan
Coveringshipmentsof:
5.500setsSewingMachineArt.No.JA-1packedinwoodencasesorcartonseach
AtUS$64.00CIFKuwait
Partialshipmentsareallowed.Transshipmentisnotpermitted.
Draftsdrawnunderthiscreditmustbemarked“drawnunderHabibBank,Ltd.,Kuwaitbearingthenumberanddateofthiscredit..
WeundertaketohonourallthedraftsdrawnincompliancewiththetermsofthisCreditifsuchdraftstobepresentedatourcounteronorbeforeOct.311999.
Forandonbehalfof
THEHABIBBANKLTD.KUWAIT
请指出并修改信用证的不符点
实例07
SalesConfirmation
No
：
0003916
Date：
Sep.30,2005
Seller：
NingboHuaduTextileInternationalTradeCorp.
Buyer：
SunnyMenCorporation，P.O.BoxNo.6789Toronto,Canada.
CommodityandSpecifications
Polobrandfullcottonmen'sshirt15,000pcs，5％moreorless
atseller'soption
Packing：
Incartonsof20pcseach
，containerized
UnitPrice：
US$1.20PerPieceCFRToronto
Totalvalue:
US$18,000.00（U.S.DollarsEighteenThousandonly
Timeofshipment
DuringNov./Dec.2005Intwoequalmonthlylots
，fromChinatoToronto，allowing
transshipment。
Insurance：
T
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