信用证修改练习题.docx

1、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(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：3036 7269 35/6 42 YARD数量：67,200码单价：YARD CIF SINGAPORE，含佣金3总值：HKD201,

2、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：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 -1234 in favor of C

3、hina 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 B

4、rand Printed Shirting 3036 7269 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

5、 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 proh

6、ibited. 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

7、酱 (Gread wall brand strawberry jam) 规格：340克听装。 数量：1000箱（每箱50听）。 单价：CIF温哥华，每箱30加元。 总值：30,000加元。 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 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。 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: 1 June, 1988 To: Bank of China

8、, Beijing We hereby open our Irrevocable Letter of Credit No.9876543 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3, CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to

9、the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). 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 X: . Partial Shipments permitted. Transshipment permitted. Shipment must be effecte

10、d not later than 31 August 1988. This L/C is valid at our counter until 5 September 1988. For Bank A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(China National Cereals, Oils & Foodstuffs Corporation) 买方： 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) 规格： 340克听装

11、 数量： 50,000听 单价： CFR 温哥华每听加元，含佣3% 总值： 125,000加元 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 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15天在中国到期 合同号码：92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992 To: China National Cereals, Oils & Foodstuffs Corporation, Beijing, China Advised through Bank of China, Beijing N

12、o. BOC 92/10/05 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE Dear Sirs: You are authorized to draw on Hong Kong Food Company, Vancouver 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

13、 documents: Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked freight to collect dated not later than November 30, 1992 and notify accountee. Signed Commercial Invoice in quintuplicate. Canadian Customs Invoice in quintuplicate. Insurance Policies (or Certificat

14、es) in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of the following goods: 50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712. Partial shipments are allowed. Transsh

15、ipment is allowed. This credit expires on November 30, 1992 for negotiation in China. 请指出并修改信用证的不符点:实例041992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, New York City, USA. 商品名称及数量：1,000打丝织女式衬衫 单价：每打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

16、证付款，议付有效期为最后装船期后15天内在中国到期 开来信用证如下:THE STANDARD CHARTERED BANK NEW YORK, USA 1375 DATE: 18 October, 1992 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE To: Guangzhou Garments Imp. & Exp. Corp. Guangzhou, China Advising Bank: Bank of China, Guangdong Branch, Guangzhou China Dear Sirs, You are authorised to

17、draw on & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONLY) available by draft drawn in duplicate 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, mar

18、ked FREIGHT PREPAID covering 1,000 dozen silk blouses. 2. Signed Commercial Invoice in triplicate, indicating S/C 1234 dated 3 August, 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 s

19、hipments and transshipment prohibited. This credit expires on December 10,1992 in China. 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., 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:

20、 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:HUA CHIAO COMMERCIAL BANK LTD. 88-89 Des Voeux Road, Central, Hong Kong Irrevocable 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.

21、Brown & Co., 175 Queens Way, Hong Kong Beneficiary: Liaoning Textiles I/E Corp., Dalian, China Advising Bank: Bank of China, Liaoning Branch, Dalian Amount: USD26,(SAY UNITED STATES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONLY) Partial shipments and transshipment are prohibited. Shipment from Dali

22、an, 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 quadruplicate. -Full set of clean on board ocean Bills of Lading made out to order of HUA CHIAO COMM

23、ERCIAL 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, USD 120 per doz. CFR Hong Kong 60 doz. woolen sweaters, M107, USD 150 per doz. CFR Hong Kong 70 doz. w

24、oolen sweaters, L109, USD180 per doz. CFR Hong Kong As per Contract No. 28KG063 请指出并修改信用证的不符点:实例06 合同如下Shanghai Light Industrial Products I & E CorporationSales ConfirmationTo: Abdular Company NO.:253 DATE: , 1999 Kuwait We hereby confirm having sold to you the following goods on terms and condition

25、s 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: set CIF3% KuwaitTotal amount: (Say US Dollars three hundred and fifty two thousand only.)Shi

26、pment: 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 risks as per the relevant ocean marine cargo clauses of the peoples Insurance Company of China da

27、ted1/1/1981.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 negotiation in China unit the 15th day after the date of shipment.Remarks: Please sign and return

28、 one copy for our file.The buyer: The seller: Abdular Company Shanghai Light Industrial Products _ I & E CorporationTHE HABIB BANK LIMITED KUWAITAdvised though : bank of china , NO .CN3099 / 714 Shanghai Branch DATE: Oct .2, 1999 KuwaitTo: Shanghai Light Industrial Products Import & Export Corp.Dear

29、 sirs :We are pleased to advise that for account of Abdular Company ,Kuwait(企业名称) ,we hereby open our L/ CN3089/714 in your favor for a sum not exceeding about US $(Say US Dollars There Hundred Thirty Thousand only) available by your drafts On the Habib Bank Ltd., New York Branch at 30 days after da

30、te 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” dated not later than October 31 19993. Insurance policy in 2 copies covering C. I. C for 150%

31、 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$ CIF KuwaitPartial shipments are allowed. Transshipment is not permitted.Drafts drawn under this credit must be marked “drawn under Habib Bank, Ltd., Kuwait bearing the number and date of this credit. .We undertake to honour all the drafts drawn in compliance with the terms of this Credit if such drafts to be presented at our counter on or before Oct. 31 1999.