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 & ExportCorporation, NO.222 Jianshe Road, Beijing, China)买方：新加坡通用贸易公司 (General Trading Company, NO.123 Fucheng Road,Singapore)商品名称：鸽牌印花细布 (Dove Brand Printed Shirting)3036 72 69 35/6 42 YARD单价：HKD3.00/YARD CIF SINGAPORE，含佣金

2、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：ABC BANKDate: 1 November, 2005To: Bank of China BeijingWe hereby open our Irrevocable Letter of Credit No.L-1234

3、 in favor of China 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%S ingapore for 100% of the invoice value relative to the shipment of:36 72 69

4、35/6 42 yards67,200 Pieces of Dove Brand Printed Shirting 30 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 o

5、f CLEAN ON BOARD BILLS of LADING made out to our order 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

6、 are permitted. Transshipment is prohibited.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 (

7、Canada Food Corp., Vancouver)商品名称：长城牌草莓酱 (Gread wall brand strawberry jam)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: 1 June, 1988To: Bank of China, BeijingWe h

8、ereby open our Irrevocable Letter of Credit No.9876543 in favour of CanadaFood Corp., Vancouver for account of China National Cereals, Oils & FoodstuffsCorp. up to an amount of CA$ 3,000.00 CIF Vancouver (Say Canadian Dollars ThreeThousand Only), for 110% of the invoice value relative to the shipmen

9、t of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China portDrafts to be drawn at sight on our bank and accompanied by the following documents, marked X: Partial Shipments permitted.Transshipment permitted.Shipment must be effected not later than

10、 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)装运期： 1992 年 11 月自中国港口运往温哥华，允

11、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： 92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992To: China National Cereals, Oils & Foodstuffs Corporation,Beijing, ChinaAdvised through Bank of China, BeijingNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear Sirs:You are aut

12、horized 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 documents: Full set of Clean on Board Bills of Lading made out to order and bl

13、ank 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 Certificates) in duplicate covering Marine and War Risks. Evidencing shipment from China

14、port to Montreal, Canada of the following goods:50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 pertin 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

15、 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 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 :THE STANDARD CHARTERED BANK

16、 NEW YORK, USANO.10/1375DATE: 18 October, 1992 DOCUMENTARY LETTER OF CREDIT IRREVOCABLETo: Guangzhou GarmentsImp. & Exp. Corp.Guangzhou, ChinaAdvising Bank: Bank of China, Guangdong Branch, Guangzhou ChinaDear Sirs,You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceedingUS$ 51,

17、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, marked FREIGHT PREPAID covering 1,000 dozen silk b

18、louses.2.Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 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 shipments andtransshipment prohibited.This cred

19、it 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 Queen s 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。付款条件：

20、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 KongIrrevocable Documentary Credit No. F-07567Date and place of issue: 95/09/28 Hong KongDate and place of expire:95/11/30 Hong KongAppl icant: J. Brown & Co., 175 Queen s Way, Hong KongBe

21、neficiary: Liaoning Textiles I/E Corp., Dalian, ChinaAdvising Bank: Bank of China, Liaoning Branch, DalianAmount: USD26,700.-(SAY UNITED STATES DOLLARS TWENTY-SIX THOUSANDS EVEN HUNDRED ONLY)Partial shipments and transshipment are prohibited.Shipment from Dalian, China to Hong Kong, latest 95/11/30

22、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 COMMERCIAL BANK LTD. marked freight prepaid. I

23、nsurance 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 Kong60 doz. woolen sweaters, M107, USD 150 per doz. CFR Hong Kong70 doz. woolen sweaters, L109, USD180 per doz. CFR Hong

24、 KongAs 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 ConfirmationName of Commodity and Specification: Packing: Quantity: Unit price: Total amount:having sold to you the following goods on terms andButterfly Brand Sewing Machine JA-1Drawers F

25、olding Cover( 三折叠式蝴蝶牌缝纫机 ) Packed in wooden cases of 1 set each.Total 55000setsUSD64.00per set CIF3% Kuwait USD352000.00US Dollars three hundred and fifty two(Say30days after sight to reach the seller 30days before the month of shipment valid for negotiation in China unit the 15 day after the date o

26、f shipment.Remarks:Please sign and return one copy for our file.I & E CorporationTHE HABIB BANK LIMITED KUWAITAdvised though :714bank of china ,NO .CN3099 /KuwaitShanghai BranchDATE: Oct .2, 1999To: Shanghai Light Industrial Products Import & Export Corp.Dear sirs :We are pleased to advise that for

27、account of Abdular Company ,Kuwait( 名称 ) ,we hereby open our L/C.NO CN3089/714 in your favor for a sum not about US $330000.00(Say US Dollars There Hundred Thirty Thousand only) by your drafts On the Habib Bank Ltd., New York Branch at 30 days after date accompanied by the following documents:1.企业ex

28、ceeding available2.3.4.Singed commercial invoice in 6 copiesFull set of (3/3) clean on board B/L issued to our order notify mentioned buyer and marked “ freight to collect ”October 31 1999Insurance policy in 2 copies covering C. I. C for 150% invoice value Certificate of Origin in 2 copiesthe above

29、dated not later thanCovering shipments of :5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons eachAt US$ 64.00 CIF KuwaitPartial shipments are allowed. Transshipment is not permitted.Drafts drawn under this credit must be marked “ drawn under Habib Bank, Ltd., Kuwait bearing

30、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.For and on behalf ofTHE HABIB BANK LTD. KUWAIT请指出并修改信用证的不符点实例 07Sales ConfirmationNo：0003916Date ：Sep.3

31、0,2005Seller ： Ningbo Huadu Textile International Trade Corp.Buyer ： Sunny Men Corporation ， P.O.Box No.6789 Toronto,Canada.Commodity and SpecificationsPolo brand full cotton men s shirt 15,000pcs ，5 more or lessat sellers optionPacking ： In cartons of 20pcs each， containerizedUnit Price ： US$1.20 Per Piece CFR TorontoTotal value: US$18,000.00 ( U.S.Dollars Eighteen Thousand onlyTime of shipmentDuring Nov./Dec.2005 In two equal monthly lots，from China to Toronto ， allowingtransshipment 。Insurance ：T