信用证修改练习题Word下载.docx

1、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：PS1234开来信用证如下：ABC BANK Date: 1 November, 2005To: Bank of China Beijing We hereby open our Irrevocable Letter of Credit No.L-1234 in favor of China National Textiles Import

2、& 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 3042 yar

3、ds as per Contract No.PS-1234 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

4、 quoting L/C NO.L-1234.marked 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. Shipmen

5、t 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:中国粮油食品公司 （China National Cereals, Oils & Foodstuffs Corp.）温哥华加拿大食品公司 （Canada Food Corp., Vancouver）长城牌草莓酱 （Gread wall brand strawb

6、erry jam） 340克听装。 1000箱（每箱50听）。CIF温哥华，每箱30加元。30,000加元。包装：纸箱装。由卖方按发票金额110%投保一切险。1988年8月 装运港：中国港口 目的港：温哥华 唛头：由卖方选定 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30天到达卖方。有效期应为最后装运期后15天在中国到期。1988年5月4日于北京 SC-3开来信用证如下:Date: 1 June, 1988 Bank of China, Beijing We hereby open our Irrevocable Letter of Credit No.9876543

7、 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Vancouver （Say Canadian Dollars Three Thousand Only）, for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons （each 50 ca

8、ns）. As per Contract SC-3, from Vancouver, Canada to China port Drafts to be drawn at sight on our bank and accompanied by the following documents, marked : . Partial Shipments permitted. Transshipment permitted. Shipment must be effected not later than 31 August 1988. This L/C is valid at our count

9、er until 5 September 1988. For Bank A实例03 中国粮油食品公司（China National Cereals, Oils & Foodstuffs Corporation） 温哥华香港食品公司（Hong Kong Food Company, Vancouver） 商品名称: 长城牌草莓酱 （Great Wall Brand Strawberry Jam） 340克听装 50,000听 CFR 温哥华每听2.50加元，含佣3% 125,000加元 1992年11月自中国港口运往温哥华，允许转船和分批装运 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

10、运期后第15天在中国到期 92/8712COMMERCIAL BANK OF THATTOWN Oct. 5, 1992 China National Cereals, Oils & Foodstuffs Corporation,Beijing, China Advised through Bank of China, Beijing No. BOC 92/10/05 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE Dear Sirs:You are authorized to draw on Hong Kong Food Company, Vancouver

11、 for a sum not exceeding CAN $ 120,000 （SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY） available by draft drawn on them at sight accompanied by the following documents:Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked freight to collect dated not lat

12、er than November 30, 1992 and notify accountee. Signed Commercial Invoice in quintuplicate. Canadian Customs Invoice in quintuplicate. Insurance Policies （or Certificates） in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of the following goods:50,00

13、0 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712. Partial shipments are allowed. Transshipment is allowed. This credit expires on November 30, 1992 for negotiation in China. 实例041992年8月3日签订的第92/1234号合同主要条款：广州服装进出口公司

14、Messrs. J. Handerson & Co, New York City, USA. 商品名称及数量：1,000打丝织女式衬衫 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 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15天内在中国到期 THE STANDARD CHARTERED BANK NEW YORK, USA NO.10/1375 DATE: 18 October, 1992 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE Guan

15、gzhou Garments Imp. & Exp. Corp. Guangzhou, China Advising Bank: Bank of China, Guangdong Branch, Guangzhou China Dear Sirs, You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 （SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONLY） available by draft drawn in dup

16、licate on them at 60 days after sight, accompanied by the following documents:1. Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked FREIGHT PREPAID covering 1,000 dozen silk blouses. 2. Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 dated 3 Au

17、gust, 1992. 3. One original insurance Policy/Certificate. Shipment from China port to New York City, USA. Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited. This credit expires on December 10,1992 in China. 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

18、司 买方:J. Brown & Co., 175 Queens Way, Hong Kong 商品名称及数量:羊毛衫 S105 50打 M107 60打 L109 70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。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。HUA CHIAO COMMERCIAL BANK LTD. 88-89 Des Voeux Road, Central, Hong Kong Irr

19、evocable Documentary Credit No. F-07567 Date and place of issue: 95/09/28 Hong Kong Date and place of expire:95/11/30 Hong Kong Applicant: J. Brown &Beneficiary: Liaoning Textiles I/E Corp., Dalian, China Bank of China, Liaoning Branch, Dalian Amount: USD26,700.-（SAY UNITED STATES DOLLARS TWENTY-SIX

20、 THOUSAND SEVEN HUNDRED ONLY） Partial shipments and transshipment are prohibited. Shipment from Dalian, China to Hong Kong, latest 95/11/30 Credit available against presentation of the documents detailed herein and of your draft at 90 days sight for full invoice value. -Signed commercial invoice in

21、quadruplicate. -Full set of clean on board ocean Bills of Lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. marked freight prepaid. -Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk. Covering 50 doz. woolen sweaters, S105, US

22、D 120 per doz.CFR Hong Kong 60 doz. woolen sweaters, M107, USD 150 per doz. 70 doz. woolen sweaters, L109, USD180 per doz. As per Contract No. 28KG063 实例06 合同如下Shanghai Light Industrial Products I & E CorporationSales Confirmation Abdular Company NO.:253 P.O.Box789 DATE: Sep.15, 1999 Kuwait We hereb

23、y confirm having sold to you the following goods on terms and conditions as stated below.Name of Commodity and Butterfly Brand Sewing Machine JA-1Specification: 3 Drawers Folding Cover（三折叠式蝴蝶牌缝纫机）Packing: Packed in wooden cases of 1 set each.Quantity: Total 55000setsUnit price: USD64.00per set CIF3%

24、 KuwaitTotal amount: USD352000.00 （Say US Dollars three hundred and fifty two thousand only.）Shipment: During Oct./Nov. 1999 from Shanghai to Kuwait with partial shipments and train shipment permittedIncurrence: To be covered by the seller for 110$% of total invoice value against all risks and war r

25、isks as per the relevant ocean marine cargo clauses of the peoples Insurance Company of China dated1/1/1981.Payment: The buyer should open through a bank acceptable to the seller an irrevocable Letter of Credit at 30days after sight to reach the seller 30days before the month of shipment valid for n

26、egotiation in China unit the 15th day after the date of shipment.Remarks: Please sign and return one copy for our file.The buyer: The seller: Abdular Company Shanghai Light Industrial Products _ I &THE HABIB BANK LIMITED KUWAITAdvised though : bank of china , NO .CN3099 / 714 Shanghai Branch DATE: O

27、ct .2, 1999 Kuwait Shanghai Light Industrial Products Import & Export Corp.Dear sirs :We are pleased to advise that for account of Abdular Company ,Kuwait（企业名称） ,we hereby open our L/C.NO CN3089/714 in your favor for a sum not exceeding about US $330000.00（Say US Dollars There Hundred Thirty Thousan

28、d only） available by your drafts On the Habib Bank Ltd., New York Branch at 30 days after date accompanied by the following documents:1. Singed commercial invoice in 6 copies2. Full set of （3/3） clean on board B/L issued to our order notify the above mentioned buyer and marked “freight to collect” d

29、ated not later than October 31 19993. Insurance policy in 2 copies covering C. I. C for 150% invoice value4. Certificate of Origin in 2 copiesCovering shipments of :5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons each At US$ 64.00 CIF KuwaitPartial shipments are allowed. Transshipment is not permitted.Drafts drawn under this credit must be marked “drawn under Habib Bank, Lt