信用證修改練習(xí)題

1、賣方：北京中國紡織品進(jìn)出口公司 (China National Textiles Import & Export信用證修改練習(xí)數(shù)量：67,200 碼實(shí)例 01合同條款如下：Corporation, Jianshe Road, Beijing, China)買方：新加坡通用貿(mào)易公司 (General Trading Company, Fucheng Road, Singapore)商品名稱：鴿牌印花細(xì)布 ("Dove" Brand Printed Shirting)規(guī)格：30 X 36 72 X 69 35/6" X 42 YARD單價(jià)：總值：HKD201,

2、YARD CIF SINGAPOR，E 含傭金 3裝運(yùn)期： 2006年 1月 31日前自中國港口至新加坡，允許分裝運(yùn)和轉(zhuǎn)船。付款條件：憑不可撤銷即期信用證付款，于裝運(yùn)期前一個(gè)月開到賣方，并于上述裝運(yùn)期 后十五天內(nèi)在中國議付有效。保險(xiǎn)： 由賣方根據(jù)中國人民保險(xiǎn)公司 1981年1月1日中國保險(xiǎn)條款按發(fā)票金額的 110投保一切險(xiǎn)和戰(zhàn)爭險(xiǎn)。簽訂日期、地點(diǎn)： 2005年10月 11日于北京合同號(hào)碼： PS 1234開來信用證如下：ABC BANKDate: 1 November, 2005To: Bank of China BeijingWe hereby open our Irrevocable Le

3、tter of Credit -1234 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%Singapore for 100%of the invoice value relative to the

4、 shipment of:X 36 72 X 69 35/6" X 42 yards67,200 Pieces of Dove Brand Printed Shirting 30as 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 thefollowi ng docume nts marked "X".(X)Sig ned Commercia

5、l In voice in trip licate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quot ing L/C FREIGHT PAID.(X) One origi nal Marine In sura nee P olicy or Certificate for 150% full in voice value coveri ng All Risk and War Risk, and TPND with claims p ayable in Singapore in the curre ncy

6、 of draft(s).P artial shipments are p ermitted.Tran ssh ipment is p rohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be n egotiated in Singapore on or before January 31,2006.請指出并修改信用證的不符點(diǎn)：實(shí)例 2賣方：中國糧油食品公司 (China National Cereals, Oils & Foo

7、dstuffs Corp.)合同條款如下 :買方：溫哥華加拿大食品公司 (Canada Food Corp., Vancouver)商品名稱：長城牌草莓醬 (Gread wall brand strawberry jam)規(guī)格：340 克聽裝。數(shù)量：1000 箱(每箱 50 聽)。單價(jià)：CIF 溫哥華，每箱 30 加元?？傊担?0,000 加元。包裝：紙箱裝。保險(xiǎn)：由賣方按發(fā)票金額 110%投保一切險(xiǎn)。裝運(yùn)期： 1988 年 8 月 裝運(yùn)港：中國港口 目的港：溫哥華 嘜頭：由賣方選定30 天到達(dá)支付條款：憑不可撤銷、可轉(zhuǎn)讓即期信用證付款。信用證須不遲于裝運(yùn)月份前 賣方。有效期應(yīng)為最后裝運(yùn)期后

8、15 天在中國到期。簽訂日期、地點(diǎn)： 1988年 5月 4日于北京合同號(hào)碼： SC-3開來信用證如下 :Date: 1 June, 1988To: Bank of China, BeijingWe hereby 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, CIF Vancouve

9、r (Say Canadian Dollars Three Thousand Only), for 110%of the invoice value relative to the shipment 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 followingdocuments,marked

10、 "X":P artial Shipments p ermitted.Tran ssh ipment p ermitted.Shipment must be effected not later than 31 August 1988.This L/C is valid at our counter un til 5 Se ptember 1988.For Bank A請指出并修改信用證的不符點(diǎn)實(shí)例 3賣方： 中國糧油食品公司 (China National Cereals, Oils & Foodstuffs Corporation)合同條款如下 :買方： 溫哥華

11、香港食品公司 (Hong Kong Food Company, Vancouver)商品名稱 : 長城牌草莓醬 (Great Wall Brand Strawberry Jam)規(guī)格：340 克聽裝數(shù)量：50,000 聽單價(jià)：CFR 溫哥華每聽加元，含傭 3%總值：125,000 加元裝運(yùn)期： 1992 年 11 月自中國港口運(yùn)往溫哥華，允許轉(zhuǎn)船和分批裝運(yùn)15付款條件： 憑不可撤銷的即期信用證付款。信用證議付有效期應(yīng)為最后裝運(yùn)期后第 天在中國到期 合同號(hào)碼： 92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992To: China Nation

12、al Cereals, Oils & Foodstuffs Corporation,Beijing, ChinaAdvised through Bank of China, BeijingNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear 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

13、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 later than November 30, 1992 and notify accountee.Signed Commerc

14、ial In voice in quintup licate.Can adia n Customs In voice in quintup licate.In sura nee Policies (orCertificates) in dup licate coveri ng 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,

15、 at CAN $ per tinCFRC 3% Van couver, details as per your S/C No. 92/8712.P artial shipments are allowed.Tran ssh ipment is allowed.This credit expires on November 30, 1992 for n egotiati on in China.請指出并修改信用證的不符點(diǎn)實(shí)例 41992年 8月 3 日簽訂的第 92/1234 號(hào)合同主要條款： 賣方：廣州服裝進(jìn)出口公司 買方： Messrs. J. Handerson & Co, Ne

16、w York City, USA.商品名稱及數(shù)量： 1,000 打絲織女式襯衫單價(jià)：每打美元成本加保險(xiǎn)加運(yùn)費(fèi)到紐約市，含傭3%總金額： 52,500 美元15 天內(nèi)在中國到期交貨期： 1992年 11月份由中國港口裝運(yùn)可轉(zhuǎn)運(yùn)但不可分批裝運(yùn)交付條款：不可撤銷、即期信用證付款，議付有效期為最后裝船期后開來信用證如下 :THE STANDARD CHARTERED BANKNEW YORK, USA1375DATE: 18 October, 1992DOCUMENTARY LETTER OF CREDITIRREVOCABLETo: Guangzhou GarmentsImp. & Exp.

17、 Corp.Guangzhou, ChinaAdvising Bank: Bank of China, Guangdong Branch, Guangzhou ChinaDear Sirs,You are authorised to draw on & Co. for a sum not exceeding US$ 51,500 (SAY USDOLLARSFIFTY-ONE THOUSANDFIVE HUNDREDONLY) available by draft drawn in duplicate on them at 60 days after sight, accompanie

18、d by the following documents:1. Full set of Clean on Board Bills of Lading madeout to order and blank endorsed, marked "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/C

19、ertificate.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.請指出并修改信用證的不符點(diǎn)實(shí)例 5銷貨合同主要條款如下 :合同號(hào)碼 :28KG603賣方: 遼寧紡織品進(jìn)出口公司買方 :J. Brown & Co., 175 Queen

20、's Way, Hong Kong 商品名稱及數(shù)量 :羊毛衫 S105 50 打M107 60 打L109 70 打單價(jià) : S105 每打成本加運(yùn)費(fèi)香港 120 美元M107 每打成本加運(yùn)費(fèi)香港 150 美元L109 每打成本加運(yùn)費(fèi)香港 180 美元金額 : 27,600 美元交貨期 : 1995 年 11月，不允許分批裝運(yùn)，可轉(zhuǎn)運(yùn)。付款條件：不可撤銷的見單后 90 天付款的信用證，效期為裝運(yùn)后 15 天在中國到期。開來信用證如下 :HUA CHIAO COMMERCIAL BANK LTD.88-89 Des Voeux Road, Central, Hong KongIrrevo

21、cable Documentary Credit No. F-07567Date and place of issue: 95/09/28 Hong KongDate and place of expire:95/11/30 Hong KongApplicant: J. Brown & Co., 175 Queen' s Way, Hong KongBeneficiary: Liaoning Textiles I/E Corp., Dalian, ChinaAdvising Bank: Bank of China, Liaoning Branch, DalianAmount:

22、USD26,(SAY UNITEDSTATESDOLLARSTWENTY-SIXTHOUSANSDEVENHUNDREDONLY) 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 va

23、lue.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.Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk.Covering 50 do

24、z. woolen sweaters, S105, USD 120 per doz. CFR Hong Kong60 doz. woolen sweaters, M107, USD 150 per doz.CFR Ho ng Kong70 doz. woole n sweaters, L109, USD180 per doz.CFR Ho ng KongAs per Con tract No. 28KG063請指出并修改信用證的不符點(diǎn)實(shí)例06合同如下Shanghai Light Industrial Products I & E CorporationSales Confirmatio

25、nTo: Abdular CompanyDATE: , 1999NO.:253KuwaitWe hereby confirm having sold to you the following goods on terms and conditions as stated below.Name of Commodity and Specification: Packing: Quantity: Unit price: Total amount:Butterfly Brand Sewing Machine JA-13 Drawers Folding Cover( 三折疊式蝴蝶牌縫紉機(jī) ) Pack

26、ed in wooden cases of 1 set each.Total 55000sets set CIF3% Kuwait(SayUS Dollars three hundred and fifty twothousand only.)Shipment:DuringOct./Nov. 1999 from Shanghai to Kuwait with shipments and train shipment permittedIncurrence:partialTo be covered by the seller for 110$% of total invoice value ag

27、ainst all risks and war risks as per the relevant ocean marine cargo clauses of the people ' s Insurance Company of China dated1/1/1981.Payment:Thebuyer 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

28、 month of shipment valid for negotiation in China unit the 15th day after the date ofRemarks:shipment.Please sign and return one copy for our file.The buyer:Abdular CompanyProductsThe seller:Shanghai Light IndustrialI & E CorporationTHE HABIB BANK LIMITED KUWAITAdvised though :714bank of china ,

29、NO .CN3099 /Shanghai BranchDATE: Oct .2, 1999KuwaitTo: Shanghai Light Industrial Products Import & Export Corp. Dear sirs :企業(yè)We are pleased to advise that for account of Abdular Company ,Kuwait( 名稱 ) ,we hereby open our L/ CN3089/714 in your favor for a sum not exceeding about US $(Say US Dollar

30、s There Hundred Thirty Thousand only) available by your drafts On the HabibBank Ltd., New York Branch at 30 days after date accompaniedSinged commercial invoice in 6 copiesFull set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “ freight to collect” dated

31、 not later thanOctober 31 1999Insurance policy in 2 copies covering C. I. C for 150% invoice value Certificate of Origin in 2 copiesby the following documents:. Covering shipments of :5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons eachAt US$ CIF KuwaitPartial shipm

32、ents 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

33、 our counter on or before Oct. 31 1999.For and on behalf ofTHE HABIB BANK LTD. KUWAIT請指出并修改信用證的不符點(diǎn)實(shí)例07Sales Con firmati onNo:0003916Date : ,2005Seller : Ningbo Huadu Textile International Trade Corp.Buyer: Sunny Men Corpo rati onToron to,Ca nada.Commodity and Sp ecificati onsPolo brand full cotton m

34、en' s shirt 15,000pcs , 5 % more or less at seller'soptionPacking : In cartons of 20pcs each,containerizedUn it Price : US$ Per P iece CFR Toro ntoTotal value: US$18, ( Eighteen Thousand only)Time of shipmentDuring Nov./Dec.2005 In two equal mon thly lots,from China to Toronto , allowingtran

35、 ssh ipment 。In sura nee : To be covered by the BuyerTerms of P ayme nt :By Irrevocable Sight Letter of Credit to reachthe Seller 15 days before the monthof shipment and remained valid for negotiationin China untilthe 15th days afterdate of shipment 。IRREVOCABLE DOCUMENTARY CREDITNO. 051086,2005TO;B

36、ANK OF CHINANINGBO,CHINAFROM:THE ROYAL BANK OF CANADAWE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086BENEFICIARY: NINGBO HUADU TEXTILE IMP. AND EXP. Co. LTD.Jiefa ng south road 111, Nin gbo,Ch inaAPPLJCANZsunny men corpo rati on Toron to, Can adaAMOUNTJS $(Say . Dollars eighteen thousand Only.)This

37、 credit is available by ben eficiarys draft at 30days after sight for 100% of in voice value draw n on the royal bank of by the follow ing doccume nts:commercial in voice in 3copied.set of clea n on board bill of ladi ng made out to order and bla nk en dored marked freight prep aid and no tify app l

38、ia nt.p olicy dup licate copied for 110% of in voice value. Coveri ng all risks and war risk subject to CIC dated ,1981.of origi n in dup licate issed bu china intern ati on chamber of commerce or other gover nment authorities.certificate of quality issued by app lica nt coveri ng:Polo brand full co

39、tton men' s shirt15,000pcs at US$ per piece CFRC3%roronto as per S/C NO. 0003916 dated ,2005.LATEST SHIPMENT;2005 from ningbo to toronto.P ARCIAL SHIP MENTS: AllowedTRANSHIPMENT ProhibitedThe goods shall be contain erized, the docume nts must be p rese nted with in 8days after the date of the B/

40、L,but within the vaildity of the credit.THE ROYAL BANK OF CANADA請問：加拿大皇家銀行開來的信用證存在哪些問題?實(shí)例08SALES CONFIRMATIONS/C NO: BDY666Date : ,2005The Seller : DAYA FOREIGN TRADE CORP The Buyer: PITY IMP AND EXP COAddress : 88 XINFENG ROAD,NINGBO,CHINAAddress : ,A.C STREELONDON,BRITISHThe Sellers Agree to Sell

41、And The Buyers Agree to Buy The Undermentl0ned Goods Accord ing to The Terms And Con diti ons as Sti pu lated Below:Name of Commodity , Specification,Pack ingQua ntityUnitPriceTotalAmount100%FULL WOOLEN SWEATERSTYLE 768STYLE 769PACKING:ONE P lECE TO A P OLY BAG AND 20P( TO ONE CARTON.1000PCS800PCS；S

42、PCPCTotal Contract Value(In Words): SAY TWENTY THOUSAND ONLY.Shipment : With in 45days of receipt of letter of credit and not later tha n the month of October 2005. With p artial shipments and tran ssh ipment allowed, fromany Chinese port to London ,British.Insurance ： to be effected by seller for 1

43、10%of CIF invoice value covering all risks only as per China Insurance Clause.Payment：By 100%confirmed Irrevocable Letter of Creditof 45 days after B/L openedby the Buyer.Confirmed by :The Seller: DAYA FOREIGN TRADE CORP The Buyer:PITY IMP AND EXP CO李環(huán)清Steven JamGeneral ManagerDept. ManagerDOCUMENTA

44、RY LETTER OF CREDITFROM： BRITISH LOYAL BANK ， LONDON . SEQUENCE OF TOTAL27: 1/1FORM OF DOCUMENTARY CREDIT: 40AIR: REVOCABLEL/C NO.20: BB555DATE OF ISSUE:31C:,2003EXPIRY DATE AND PLACEAPPLICANT31D:,2005,50:PITY IMP AND EXP CO.LONDON,A.C STREET,LONDON,BRITISH.BENEFICIARY59:DAYA FOREIGN TRADE CORP.588

45、XINFENG ROAD,NINGBO,CHINACURRENCY CODE,AMOUNT 32B:USD20,AVAIABLE WITH-/BY41D:WITH ANY BANK BY NEGOTIATION IN CHINADRAFT AT42C:AT 45 DAYS AFTER SIGHTDRAWE(E PAYING BANK)42D:OURSELVESPARTIAL SHIPMENT43P:NOT ALLOWEDTRANSHIPMENT43T: ALLOWEDLOADING AT/FROM44A:ANY CHINESE PORTFOR TRANSPORTATION TO 44B:LON

46、DON,BRITISHTHE LATEST DATE OF SHIPMENT 44C:,2005DESCRIPTION OF GOODS 45A: 100%FULL WOOLEN SWEATER AS PER S/C768 1000 PCS PCSTYLE 769 800 PCS PCTERMS OF DELIVERY:CIF LONDONDOCUMENTS REQUIRED 46A :1SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THAT THE QUALITY OF SHIPMENTIS IN ACCORDANCE WITH THE STIP

47、ULATION OF S/C.2PACKING LIST IN 3 COPIES 32/3 OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT OT ORDER AND ENDOREDIN BLANK SHOWING FREIGHT PREPAID AND NOTIFYING APPLICANT.4BENEFICIARY'S CERTIFICATE CERTIFYING THAT1/3 O RIGINAL B/L AND ONE SET OFNON-NEGOTIABLEDOCUMENTHSAVEBEENSENTTOAPPLICANTAFT

48、ERSHIPMENTIMMEDIATELY.5INSURANCE POLICY IN DUPLICATE FOR120% OF INVOICE VALUE COVERING ALL RISKSAND WAR RISKSUBJECT TO CIC DATED ,1981.ADDITIONAL CONDITIONS 47A:PLS NOTEIF DOCSPRESENTEDCONTAINDISCREPANCYA, FEE OFUSD30WILL BE DEDUCETED.PERIOD FOR PRESENTATION: 48:DOCUMENTS MUST BE PRESENTED WITHIN 15

49、 DAYS AFTER SHIPMENT DATE BUT WITHIN L/CVALIDITYENDCONFIRMATION 49:WITHOUTCHARGES71B: ALLBANKINGCOMMERCIACLHARGESOUTSIDEOFNEWYORKAREFORTHE BENEFICIARY'S ACCOUNT.CONFIRMATION INSTRUCTIONS 49:WITHOUT信用證存在哪些問題？實(shí)例09Sales Con tractNo.:ss03Date:MaySeller: Shan ghai statio nery and sporting goods Imp.

50、and Exp. Corp.Address : 5-15 ma nsion 1230-1240 Zho ngshan road, sha nghaiBuyer: Smith Co. Ltd.,Address :The Jane street ,K ong zone , London , En gla ndThis con tract is madeby and betwee n the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned

51、commodity according to the terms and con diti ons st ipu lated below:Name of commodity: men ' s glovesSp ecificati on: Model No. 5Quantity: 2000dozensUnit Price : CFR Amsterdam USD Per dozenAmount : USD90 ( Say . Dollars Ninety Thousand Only)Shipment : From Shanghai , China To Amsterdam, Holland

52、 Not Later Than July 30, 2006 with transshipment and partial shipment not allowed Packing: By Seaworthy cartons(CTNS)Insurance: To be covered by buyersTerms of Payment: By irrevocable letter of Credit at Sight Shipping Marks: At sellers' optionLetter of CreditCREDIT NUMBER:A2B9600463DATE OF ISSU

53、E:060618ADVISING BANK ：BANK OF CHINAZHONGSHAN DONG YI LU 23 SHANGHAI CHINAFORM OF DOCUMENTARY CREDIT: IRREVOCABLEDATE AND PLACE EXPIRY:060830/ON ISSUING BANK'S COUNTERSAPPLICANT:SMITH CO. LTD. ,THE JANE STREET, KONG ZONE, LONDON , ENGLANDBENEFICIARY:SHANGHAI STATIONERY AND SPORTING GOODS .5-15 M

54、ANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAICURRENCY CODE, AMOUNT:USD 90AVAILABLE WITH.BY.:ANY BANK IN ADVISING BANK'SCOUNTRY BY NEGOTIATION AT 30 DAYS SIGHT DRAFT(S)DRAWN O：NABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS:PERMITTEDTRANSSHIPMENT:PROHIBITEDLOADING ON BOARD /DISPATCH/TAKING IN CHARGE AT/FRO

55、M:SHANGHAI PORTFOR TRANSPORTATION TO :AMSTERDAM PORTSHIPMENT PERIOD: NOT LATER THAN 060630DESCRIPTION OF GOODS: 2000 DOZENS MEN'S GLOVES CFR AMSTERDAM AT USD EACH信用證存在哪些問題？實(shí)例10中國國際紡織品進(jìn)出口公司江蘇分公司CHINA INTERNATIONAL TEXTILES I/E COR P. JIANGSU BRANCH20 RANJIANG ROAD, NANJING JIANGSU CHINA銷售確認(rèn)書編號(hào)NO.

56、： CNT0219SALES CONFIRMATION日期 date： may 10, 2004OUR REFERENCEIT123JS買方 BUYERS TAI HING LOONG SDN, BHD, KUALA LUMP UR.地址 ADDRESS 7/F, SAILING BUILDING, AIDY STREET, KUALA LUMPUR,MALAYSIA 電話 TEL : 060-3-傳真 FAX 060-3-茲經(jīng)買賣雙方同意成交下列商品，訂立條款如下：The undersigned sellers and buyers have agreed to close the following tran sact ion accord ing to the terms and con diti ons st ipu lated belowDescr