國際結(jié)算實驗信用證實驗參考答案

試驗?zāi)繕?biāo)

4.信用證結(jié)算業(yè)務(wù)1、開證申請書填寫完整、準(zhǔn)確性的審核。2、依據(jù)開證申請書正確繕制信用證。3、把握信用證的審證要求。4、信用證通知、保兌的處理。5、信用證修改的處理流程。6、信用證中議付、寄單索償?shù)奶幚怼?、跟單信用證處理流程。8、把握UCP500對信用證業(yè)務(wù)處理中的規(guī)定。試驗要求1、開證行審核開證申請書。2、開證行繕制全電證、簡電證、SWIFT格式下信用證。3、通知行審核信用證、通知信用證。4、開證行、通知行處理信用證的修改。5、出口地銀行議付、付款的處理。6、寄單行寄單索償?shù)奶幚怼?、開證行通知進口商單到付款的處理。試驗素材一、開證申請書2023510日，CHINAIMP.&EXP.CORP.GUANGDONG向中國銀行廣東省分行提交下面這張開證申請書申請開證，開證行按所給問題審核開證申請書。LCNO.230BS-453222APPLICATIONFORIRREVOCABLEDOCUMENTARYLCNO.230BS-453222致：中國銀行廣東省分行TO:BANKOFCHINA,GUANGDONGBRANCH日期：茲請貴行以□信開X電開按下述工程開立不行撤銷信用證Please茲請貴行以□信開X電開按下述工程開立不行撤銷信用證Pleaseissuebyairmail/cablean有效期ExpiryDate:July30,2023在受益人所在國Inthecountryirrevocableletterofcreditasfollows申請人APPLICANT(Name&Address)CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALRD.,BUILDING,DONGFENGXIGUANGZHOU,P.R.CHINATEL:89676777通知行〔如未填寫貴行可自選〕ADVISINGBANK(IFBLANK,ATYOUROPTION)受益人Beneficiary(Name&Address)PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRD.HONGKONGTEL:8215888/8215688金額Amount(infiguresandwords)USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY本證使用時，匯票由你行選定以本公司或你行代理行為付款人見票發(fā)票金額支用，隨附以下單據(jù)。天，貴行按%的Availablebydraftdrawn,atyouroption,onus/youoryourcorrespondentatsightfor100%oftheinvoicevalueaccompaniedbythefollowingdocuments.X商業(yè)發(fā)票一式 份標(biāo)明信用證號碼和合同號碼。Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNo..□全套清潔已裝船海運提單/鐵路運輸承運貨物收據(jù)作成空白抬頭由發(fā)貨人空白背書注明“運費付訖/運費待收”并通知FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENT’SRAILWAYCARGORECEIPTSmadeouttoorderandendorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify X干凈航空提單以貴行為收貨人注明“運費付訖/運費待收”及列明信用證號碼并通知開證申請人。CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.□保險單或保險憑證一式 份空白背書按 %的CIF金額注明賠款在目的地以匯票同種貨幣支付投保：學(xué)會貨物險條款〔一切險/平安險、學(xué)會戰(zhàn)斗險、學(xué)會罷工暴動民變險。Insurancepolicy/certificatein copiesblankendorsed,for pctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:InstituteCargoClauses(A/B/C),instituteWarClausesandInstituteS.R.C.C.Clauses.X裝箱單或重量單 份Packinglist/weightmemoin4copiesX由 出具之品質(zhì)證 份Certificateofqualityin4copiesissuedbythemanufacturers.X由 出具之產(chǎn)地證 份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOriginXBeneficiary’scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade裝運貨物Coveringshipmentof:COMPONENTSFORSOPHO-S451482-155200 SHIPPINGMARKS=03EMHKHNCT02023QUANTITY: 1 LOT FCA AMSTERDAMGUANGZHOUCHINA由 shipment from分批裝運PartialShipments轉(zhuǎn)運TransshipmentAMSTERDAMX準(zhǔn)許allowedX準(zhǔn)許allowed裝運至ToGUANGZHOU□制止prohibited□制止prohibited不遲于Latest:July15,2023〔以下條款遇有與上列印妥條款有明顯出入時，則以以下條款為準(zhǔn)。OTHERTERMSANDCONDITIONS(Theseshallprevailoverallprintedtermsincaseofanyapparentconflict)中國廣州以外的一切銀行費用由受益人負擔(dān)。AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary’saccount.單據(jù)須在裝運單據(jù)簽發(fā)日之后 天內(nèi)但不超過信用證有效期內(nèi)提交。Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit.開證申請人簽章Stamp&SignatureofApplicant〔SubjecttoUCPICCprevailingrevision〕⑴申請人公司 CHINAIMP.&EXP.CORP.GUANGDONG⑵受益人公司 PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRD.HONGKONGTEL:8215888/8215688⑶通知行是否已由申請人 沒有指定？⑷信用證到期地點和時間 在受益人所在國InthebeneficiarscountryExpiryDate:July30,2023⑸受益人開立匯票的要求⑹單據(jù)種類、份數(shù)、要求⑺貨物裝運港、目的港、最遲裝船期⑻能否分運？能否轉(zhuǎn)運？⑼銀行費用由哪方支付？⑽交單期⑾開證行處理信用證業(yè)務(wù)的依據(jù)是什么？

金額：USD77,495.79；期限：即期商業(yè)發(fā)票；航空提單；裝箱單；品質(zhì)證；產(chǎn)地證；裝船發(fā)貨通知書裝運港：AMSTERDAM目的港：GUANGZHOU最遲裝船期：July15,2023分運：允許轉(zhuǎn)運：允許受益人單據(jù)須在裝運單據(jù)簽發(fā)日之后15天內(nèi)但不超過信用證有效期內(nèi)提交。UCP500⑿開證行除審查申請書外，P64：開證行業(yè)務(wù)處理環(huán)節(jié)還應(yīng)處理哪些事宜？⒀開證行在什么狀況下可免責(zé)？

P67：信用證開證申請書反面條款二、信用證的開立〔一〕全電信用證中國銀行廣東省分行承受CHINAIMP.&EXP.CORP.GUANGDONG以草擬的信開信用證為依據(jù)，將該證內(nèi)容輸入電腦并對外發(fā)送全電信用證。Dateandplaceofissue:DateandplaceofexpiryMAY10,2023JULY30,2023incountryofbeneficiaryApplicant: BeneficiaryCHINAIMP.&EXP.CORP.GUANGDONG PHILIPSHONGKONGLIMITEDINTERNATIONALBUILDING,DONGFENGXICS/BUSINESSCOMMUNICATIONSYSTEMRD., 26/F.,HOPEWELLCENTRE,GUANGZHOU,P.R.CHINATEL:89676777 17 KENNEDY RD., HONG KONG TEL:8215888/8215688AdvisingBank: Amount:USD77,495.79BANKERSTRUST SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDHONGKONG FOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLYPartial Transshipments CreditavailablewithANYBANK:shipments

Xallowed

□bypaymentatsightXallowed □notallowed□notallowedShipmentfromAMSTERDAM

□bydeferredpaymentat:□byacceptanceofdraftsat:XbynegotiationfortransportationtoGUANGZHOU, againstthedocumentsdetailedhereinCHINA XandofyourdraftsatsightforFULLLatestJULY15,2023 invoicevaluedrawnonus.XSignedcommercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.Fullsetofcleanonboardmarinebillsofladingmadeouttoorder,endorsedinblankandmarkedFREIGHTPREPAID/TOCOLLECTandtonotify:Insurancepolicyorcertificateinduplicateblankendorsed,for pctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcoveringInstituteCargoClauses( ),InstituteWarClausesandInstituteS.R.C.C.Clause.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARY’SCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.[X]CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.Coveringshipmentof:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOT SHIPPINGMARKS=03EMHKHNCT02023FCAAMSTERDAM GUANGZHOUCHINAOTHERTERMSANDCONDITIONS:AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary’saccount.DocumentsDocumentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityoftheCredit.INSTRUCTIONSOFNEGOTIATINGBANK:WeherebyissuetheIrrevocableDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforCredit(1993INTERNATIONALDocumentaryRevision,ChamberofCommerce,Paris,France,PublicationEachpresentationmustbenotedonthereverseofthisadvice.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINAGUANGDONGPROVINCIALBRANCHINTERNATIONALDEPARTMENT.No.500)andengageusinaccordance12/F,FINANCIALBLDG.,withthetermsthereof.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftsrequired.DONGFENGXIRD.GUANGZHOU,CHINA3.Inreimbursement-WeshallreimburseForBANKOFCHINAGUANGDONGPROVINCIALBRANCHyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms.AuthorizedSignature(s)TO:BANKERSTRUSTHONGKONGFM:BANKOFCHINA，GUANGDONGPROVINCIALBRANCHDATE：MAY10,2023TEST：ATTN:L/CADVISINGDEPTWE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT ASFOLLOWS:DOC.CREDITNUMBER:LCNO.230BS-453222EXPIRYDATENPLACE:JULY30,2023 incountryofbeneficiaryAPPLICANT:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINABENEFICIARY:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F.,HOPEWELLCENTRE,17KENNEDYRD.,HONGKONGCURR/AMOUNT:USD77,495.79AVAILABLEWITH:ANYBANKbynegotiationDRAFT(S)ATSIGHTFOR FULLINVOICEVALUEON USDOCUMENTSREQUIRED:XSignedcommercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGIMMEDIATELYAFTERSHIPMENTEFFECTED.[X]CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.PRESENTATIONPERIOD:15daysCOVERINGSHIPTOFGOODS:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOTDELIVERYTERMS:FCAAMSTERDAMSHIPPINGMARK: SHIPPINGMARKS=03EMHKHNCT02023GUANGZHOUCHINALOADING/DESPATCHAT/FM:AMSTERDAMFORTRANSPORTATIONTO:GUANGZHOU,CHINALATESTDATEOFSHIPMENT:JULY15,2023PARTIALSHIPMENT:allowedTRANSHIPMMENT:allowedADDITIONALCONDITIONS:Eachpresentationmustbenotedonthereverseofthisadvice.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINA，GUANGDONGPROVINCIALBRANCH，INTERNATIONALDEPARTMENT.12/F,FINANCIALBLDG.,DONGFENGXIRD.GUANGZHOU,CHINAInreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms.THISCREDITISSUBJECTTOUCPICCPREVAILINGREVISION.THIS IS THE OPERATIVE INSTRUMENT, NO MAIL CONFIRMATION TOFOLLOW.XXXXABCHUNANNNNN〔二〕簡電信用證MSGNO.LCNO.:230BS-453222TO:BANKERSTRUSTHONGKONGFM:BANKOFMSGNO.LCNO.:230BS-453222TO:BANKERSTRUSTHONGKONGFM:BANKOFCHINA，GUANGDONGPROVINCIALBRANCHDATE:11，MAY,2023TESTxxxFORUSD77,495.79PLEASEADVISEBENEFICIARYTHATWEISSUEDIRREVOCABLECREDITNO.LCNO.230BS-45322ONUSFAVOUR:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEMACCOUNT:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINAAMOUNT:USD77,495.79EXPIRY:JULY30,2023incountryofbeneficiaryCOVERINGGOODS:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOTSHIPMENTFROMAMSTERDAMTOGUANGZHOU,CHINALATESTJULY15,2023THISISNOTANOPERATIVEINSTRUMENT,AIRMAILOPERATIVEINSTRUMENTTOFOLLOW.〔三〕SWIFT開證中國銀行廣東省分行承受CHINAIMP.&EXP.CORP.GUANGDONGSWIFT對外開立信用證。:40Aformofdocumentarycredit::20documentarycreditnumber:230BS-453222:31Cdateofissue:11,MAY,2023:31Ddateandplaceofexpiry:JULY30,2023 incountryofbeneficiary:51sApplicantBank:BANKOFCHINAGUANGDONGPROVINCIALBRANCH:50applicant:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINA:59beneficiary:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM:32Bcurrencycodeamount:USD77,495.79:39Apctcreditamounttolerance::41Aavailablewith/by-swiftaddr:ANYBANK:42DraftsatDrawnon:US:43Ppartialshipments:ALLOWED:43Ttransshipment:ALLOWED:44Aonboard/disp/takingcharge:AMSTERDAN:44Bfortransportationto:GUANGZHOU,CHINA:44Clatestdateofshipment:JULY,15,2023:45AShipmentofgoodsand/orservices:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOT46ADOCUMENTSrequired:XSignedcommercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARYSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGIMMEDIATELYAFTERSHIPMENTEFFECTED.[X]CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.:47AAdditionalconditions::48Periodforpresentation:15DAYS:49confirmationinstruction:WITHOUT53Areimbursementbank-BIC::78instructionstopay/acc/negbk:Eachpresentationmustbenotedonthereverseofthisadvice.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINA，GUANGDONGPROVINCIALBRANCH，INTERNATIONALDEPARTMENT.12/F,FINANCIALBLDG.,DONGFENGXIRD.GUANGZHOU,CHINAInreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms.三、信用證的通知〔一〕2023324日中國銀行廣州分行依據(jù)收到的信用證繕制信用證通知書，未加保兌。NameofIssuingBank: IRREVOCABLE DOCUMENTARYBANKOFCHINANEWYORKBRANCH CREDITPlaceandDateofIssue: No.A-01-I-7049819March,2023,NewYorkApplicantFILTHAIIMPORTCORP.LTD.,NEWYORKFLATH,16/FYOTHINCOURT,

ORIGINALExpirydateandPlaceforPresentationofdocumentsExpiryDate:20June,2023PlaceforPresentation:CHINA118-128AdvisingBankBANKOFCHINAGUANGZHOUBRANCHPartialShipment□AllowedXNotallowedTransshipment □AllowedXNotallowedShipmentfromGUANGZHOUtoNEWYORK

BeneficiaryGUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAAmountUSD21,000.00(SAYUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY)CreditavailablewithANYBANK□bypaymentatsight□bydeferredpaymentat:□byacceptanceofdraftsat:Latest31May,/2023 XbynegotiationagainstthedocumentsdetailedhereinXand ofyourdraftsatsightforFULLinvoicevalue drawnonus.XSIGNEDCOMMERCIALINVOICEINQUADRUPLICATEXFULLSETOFCLEAN“ONBOARD”O(jiān)CEANBILLSOFLADINGPLUS2NON-NEGOTIABLECOPIESMADEOUTTOORDERANDENDORSEDINBLANKMARKED“FREIGHTPREPAID”ANDNOTIFYFILTHAIIMPORTCORP.LTD.,NEWYORKWITHFULLADDRESSXINSURANCEPOLICY(IES)ORCERTIFICATE(S)INASSIGNABLEFORMANDENDORSEDINBLANKFOR110PCTCIFVALUESHOWINGCLAIMSPAYABLEATNEWYORKINTHESAMECURRENCYOFDRAFT,COVERINGINSTITUTECARGOCLAUSES(A),INSTITUTEWARCLAUSESINCLUDINGS.R.C.C.(IFSHIPMENTEFFECTEDBYCONTAINERIZEDVESSEL,INSURANCEALSOTOCOVERJ.W.O.B.CLAUSES)XPACKINGLISTINQUADRUPLICATEXBENEFICIARSCERTIFICATECERTIFYINGTHATTHEYHVESENTONESETOFNON-NEGOTIABLESHIPPINGDOCUMENTSDIRECTLYTOFILTHAIIMPORTCORP.LTD.,NEWYORKBYAIRMAILWITHIN3DAYSAFTERSHIPMENTCoveringshipmentof:SW-ⅡX8inwoodencasesasperS/CNo.HR34987CIFNEWYORK SHIPPINGMARKS= 02NGS/02602THGUANGZHOUCHINADocumentsDocumentstobepresentedwithin20daysafterthedateofshipmentbutwithinthevalidityoftheCredit.WeherebyissuetheIrrevocableDocumentary1.IftheCreditisavailablebyCreditinyourfavour.Itissubjecttothenegotiation,eachpresentationUniformCustomsandPracticeforDocumentarymustbenotedonthereverseCredit(1993Revision,InternationalChamberofCommerce,Paris,France,PublicationNo.500)andengageusinaccordancewiththetermsthereof.YoursfaithfullyFORBANKOFCHINANEWYORKBRANCH sideofthisadvicebythebankwheretheCreditisavailable.2.AlldocumentsaretodespatchedinONElotbebyregisteredairmailtous.3.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftrequired.Authorized 4.InreimbursementofyourSignature(s)paymentmadeunderthisLC,weshallcredityouraccountwithusunderourtelexadvicetoyou.中國銀行廣州分行BANKOFCHINAGUANGZHOUBRANCHADDRESS:信用證通知書CABLE:TELEX:SWIFT:FAX:YEAR-MONTH-DATETo:致： WHENCORRESPONDINGGUANGZHOUFEIYUESEWINGMACHINEPLEASEQUOTEOURREFNO.06001953MANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAIssuingBank開證行 Transmittedtousthrough轉(zhuǎn)遞行BANKOFCHINANEWYORKBRANCHL/CNo.信用證號 No.A-01-I-70498 AmountUSD21,000.00(SAYUNITEDDated開證日期19March,2023,NewYorkSTATESDOLLARSTWENTYONETHOUSANDONLY)Dearsirs,敬啟者： *SUBJECTTOUCP500Wehavepleasureinadvisingyouthatwehavereceivedfromtheabovebanka(n)茲 通 知 貴 公 司，我 行 收 自 上 述 銀 行□Telexissuing電傳開立 □Uneffective未生效□Pre-advisingof預(yù)先通知□Mailconfirmationof郵寄證明書XOriginal正本 □Duplicate副本letterofcredit,contentsofwhichareasperattachedsheet(s).Thisadviceandtheattachedsheet(s)mustaccompanytherelativedocumentswhenpresentedfornegotiation.信用證一份，現(xiàn)隨附通知。貴公司交單時，請將通知書及信用證一并提交。XPleasenotethatthisadvicedoesnotconsitituteourconfirmationattheaboveL/Cnordoesitconveyanyengagementorobligationonourpary.本通知書不構(gòu)成我行對此信用證之保兌及其它任何責(zé)任?！鮌leasenotethatwehaveaddedourconfirmationtotheaboveL/C,negotiationisrestrictedtoourselvesonly.上述信用證已由我行加具保兌，并限向我行交單。Remarks:備注：A..T/TClaim B.C. D.ThisL/Cconsistsof2sheet(s),includingthecoveringletterandattachment(s).本信用證連同面函及附件共 紙。IfyoufindanytermsandconditionsintheL/Cwhichyouareunabletocomplywithandoranyerror(s),itissuggestedthatyoucontactapplicantdirectlyfornecessaryamendment(s)soas.如本信用證中有無法辦到的條款或錯誤，請與開證申請人聯(lián)系進展必要的修改，以排解交單時可能發(fā)生的問題。Asrequestedbyourcorrespondent,weherebyconfirmtheabovementionedcredit.依據(jù)通匯銀行要求，本銀行確認本信用證。YoursfaithfullyForBANKOFCHINAGUANGZHOUGUANGZHOUBRANCH〔二〕受益人收到中國銀行廣州分行通知的信用證后，填寫信用證分析單。信用證分析單銀行 REFNO. 合 受 GUANGZHOUFEIYUE編號 06001953 益 SEWINGMACHINEA-01-I-70498證號 約開證 BANKOFCHINANEW銀行 YORKBRANCH

人 MANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINA進 FILTHAIIMPORTCORP.LTD.,NEW口 YORK商 FLATH,16/FYOTHINCOURT,118-128開證 19March,日期 2023,NewYork

索匯 T/T方式 Claim

起 GUANGZHOU 目的 NEWYORK運 地口岸金額 USD21,000.00匯票 BANKOFCHINANEW付款人 YORKBRANCH

可 不允許 嘜頭否 02NGS/02602TH轉(zhuǎn) UANGZHOU運 CHINA可 不允許否分運匯票期限atsight裝運31May,/2023期限留意匯票需出票條款效20June,事項期2023；地CHINA點日320議付提副商VI海裝重尺保產(chǎn)GSEEC貿(mào)出裝投寄寄寄鐵電聲單提業(yè)SA關(guān)箱量碼險地P產(chǎn)促口船保投單單路傳明單發(fā)商發(fā)單單單單證產(chǎn)地會許證通保證郵貨副單票業(yè)票地證產(chǎn)可書知通明據(jù)物本證發(fā)證地證 知收名票證郵據(jù)稱據(jù)銀行客戶全套244全套提抬頭Toorder1單通FILTHAIIMPORTCORP.LTD.,NEWYORK保險保額另加10%賠款地點NEW1單通FILTHAIIMPORTCORP.LTD.,NEWYORK保險保額另加10%賠款地點NEWYORK運費預(yù)付FreightPrepaid如分析單內(nèi)容與合約有不符或疑問，請查核信用證原本四、信用證的修改〔一〕受益人GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY3月26日向申請人FILTHAIIMPORTCORP.LTD.,NEWYOR3月28日申請人據(jù)此向開證行提交信用證修改申請書，3月29日開證行據(jù)此繕制信用證修改書電報發(fā)送至通知行。TO:TO:FILTHAIIMPORTCORP.LTD.,NEWYORKFM:GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORYDD020326DearSirs:WehavetodayreceivedLCNo.A-01-I-70498coveringtheshipmentofSW-ⅡX8inwoodencasesasperS/CNo.HR34987CIFNEWYORK.AfterwehavecheckedtheLCcarefully,werequestyoutomakethefollowingamendments:Thegoodsshouldreadas:SW-ⅡX6inwoodencases,.LCamountshouldread:USD20,000.00Thelatestshipmentdatetobeextendedto10Juneandthevalidityofthecreditto30June.OnecopyoriginalBillofLadingshouldairmailtoapplicantimmediatelyaftershipmentshouldbedeleted.Please confirm the amendments by telex, so that we may arrange shipmentaccordingly.Yoursfaithfully信用證修改申請書To:IssuingBank APPLICATIONFOR AMENDMENTTOCREDITOriginalstipulatedinthecreditCreditNo.A-01-I-70498NameofadvisingbankBANKOFCHINANEWYORKBRANCH

Dateofamendment28，MarchPlaceofamendment:NewYorkBeneficiary AmendmentNo.A-01-I-70498-786GUANGZHOU FEI YUE SEWINGMACHINEMANUFACTORY, 187 TIANYUANROAD,GUANGZHOU,CHINAAmountUSD21,000.00(Say UNITED STATES DOLLARSTWENTYONETHOUSANDONLY)Dateofexpiry:20June,2023

PleaseamendfollowingbyAirmailCableThisamendmentistobeconsideredaspartoftheabovementionedcreditandmustbeattachedthereto.Item Originalsstipulated AlterationtobemadeGoods

SW-ⅡX8inwoodencases

SW-ⅡX6inwoodencasesUSD20,000.00AmountUSD21000.00Latest20June,2023shipment/Expiry31May,/2023ClauseAmountUSD21000.00Latest20June,2023shipment/Expiry31May,/2023ClausedeletedOne copy original BillLadingshouldairmailoftoapplicantimmediatelyafterShipment.Remark:Allothertermsandconditionsremainunchanged.The above mentionedcreditis subject to theUniformCustomsand PracticeforDocumentaryCreditsRevision1993,ICCPublication500.SignatureofApplicantToAdvisingBankBANKOFCHINAGUANGZHOUBRANCH

信用證修改書AMENDMENTTODOCUMENTARYCREDITNumberPlaceandDateofAmendmentApplicantFILTHAIIMPORTCORP.LTD.,NEW YORK, FLATH, 16/F YOTHINCOURT,118-128

BeneficiaryGUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAIssuingBank ThisamendmentistobeconsideredaspartofBANKOFCHINANEWYORKBRANCH theabovementionedCredit.Ref.No.Theabovementionedcreditamendedasfollows:Thegoodsshouldreadas:SW-ⅡX6inwoodencases,.LCamountshouldread:USD20,000.00Thelatestshipmentdatetobeextendedto10Juneandthevalidityofthecreditto30June.OnecopyoriginalBillofLadingshouldairmailtoapplicantimmediatelyaftershipmentshouldbedeleted.Allothertermsandconditionsremainunchanged.TheabovementioneddocumentarycreditissubjecttotheUniformCustomsandPracticeforDocumentaryCredits1993Revision,ICCPublicationNo.500.Pleaseadviseth eBeneficiar yNameandSignatureofIssuingBankBANKOFCHINANEWYORKBRANCHAddress

AdvisingBansNotificationNameandSignatureofAdvisingBankBANKOFCHINAGUANGZHOUBRANCHAddress AmendmenttoaAmendmenttoaDocumentaryCreditSENDER’SREF *20:273637RECEIVER’SREF *21:I254678ISSUINGBANK’SREF *23:LCBH156378ISSUINGBANK *52s:BANKOFCHINA,LONDONDATEOFISSUE 31C:960514DATEOFAMENDMENT 30:960520NUMBEROFAMENDMENT 26E:01BENEFICIARY 59:GUANGZHOUARTS&CRAFTSIMP.&EXP.CORP.,GUANGZHOUO,GUANGZHOUCHINANARRATIVE 79:+PARTIALSHIPMENTNOWTOBEALLOWED+EXPIRYPLACETOREADCHINA+AMOUNT INCREASED BY USD56,000.00 TOUSD60,000.00+UNITPRICENOWCHANGEDTOREADUSD850/TONINSTEADOFUSD820/TONYOURADVICESHOULDCONFIRMDATEOFYOURREMITTANCEOFSTRICTLYCOMPLYINGDOCUMENTSTOUS.Trailer┅NOTIFICATIONNOTIFICATIONOFAMENDMENTTOLETTEROFCREDITTOGUANGZHOUARTS&CRAFTSIMP.&EXP.CORP.,GUANGZHOUO,GUANGZHOU,CHINA(Beneficiary)AdvisingBankRef.I254678Wereceivedatelegramdated960514_fromBANKOFCHINA,LONDON(year-month-date)(issuingbank)LCNo.LCBH156378AmountUSD56,000.00AppliantAAImportCo.Whichisamendedasfollows:-PARTIALSHIPMENTNOWTOBEALLOWED-EXPIRYPLACETOREADCHINA-AMOUNTINCREASEDBYUSD56,000.00TOUSD60,000.00-UNITPRICENOWCHANGEDTOREADUSD850/TONINSTEADOFUSD820/TONYOURADVICESHOULDCONFIRMDATEOFYOURREMITTANCEOFSTRICTLYCOMPLYINGDOCUMENTSTOUS.Allothertermsandconditionsremainaspertheabove-mentionedLetterofCredit.Theamendmentisvalid.NameofAdvising:BankBankofChina,GuangzhouAddress Signature 五、信用證的議付、寄單索償依據(jù)受益人GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY20請書，議付行BANKOFCHINA,GUANGZHOU623口寄單議付通知書向開證行索償，開證行于630APPLICATIONFORNEGOTIATIONTo:BankofChina,GUANGZHOU No.BP346758Date:June20,2023DearSirs,WesendyouherewithfornegotiationourdraftsNo.893729forUSD20,000.00(SAYUSDOLLARSTWENTYTHOUSANDONLY)drawnunderLetterofCreditNo.A-01-I-70498issuedbyBANKOFCHINA,NEWYORKaccompaniedbythefollowingdocuments:XInvoice 4 XPackingList 4XInsurance2 □ConsularInvoiceXBillofLading 3+2〔N/N〕 □CustomsInvoice□CertificateofOrigin3 □ImportLicence□CertificateofInspection □LetterofTransferOtherdocumentsBeneficiarscertificate1Inconsiderationofyournegotiationatourrequesttheabovebill(s),weundertaketoholdyouharmlessandindemnifiedagainstanydiscrepancywhichmaycausenon-paymentornon-acceptanceofthesaiddraft(s),andweshallrefundyouinoriginalcurrencythewholeorpartyofthedraft(s)amountwithinterestorexpensesthatmaybeaccruedorincurredinconnectionwiththeaboveuponreceiptofyournoticetothateffect.Inconsiderationofyoursodoingweherebyagreetoacceptabovementionedtermsandcondition.Incaseofquestions,pleasecontactMr. GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY李林AuthorizedSignature中國銀行BANKOFCHINAGUANGZHOU出口寄單議付通知書Whencorresponding,

To: WeherebycertiPleasealwaysquote BPNO.documentsunderwiththetermsandconditionsthereof:Draft/Inv.

TenorAmount OurCharges

Total L/Cissuedby:YNo.

TherelativedocSight

AdvisingoftransmissionCommission:NegotiationorpaymentCommission:Postage :AmendmentCommission:ConfirmationCommission:DOCUMENTCombined Com./ Manuf. PackingOriginQuanlityQuantityVeter.Ins.Form Cust. InvoiceWt. Cert. AnalysisWeight HealthCert.(markedX)Invoice Spec. Cert. Cert. Cet. LListFIRSTMAILSECONDMAILInreimbursement,wehaveclaimedto□Pleaseremittheproceedstousbycableunderadvicetous.□PleaseremittheproceedstoouraccountwithourNewYorkagencybycableundercableadvicetous.□Inreimbursement,wehavedebitedyouraccountwithus.Pleasecreditourgeneralofficeaccountwithyouundercableadvicetous.□GENERALINSTRUCTIONPleasesenduspayment/creditadvicebyairmail.

BANKOFIncaseofnon-acceptance/non-payment,pleaseholdthebillsprotestedandattendtothewarehousingandfireinsuranceundercableadvicetousgivingreasons.

AuthoWeherebycertifythatthedocumentspresentedwithintheexpirydateofthecreditand/orthelastdayoftheperiodoftimeafterdateofissuanceofthetransportdocument(s).進口單到通知書Date:Drawee:Drawee:Drawer:ContractNo.OurL/CBillNo.DraftAmountNegotiated/Presentedby:ExchangeRateEquivalentRMBTenor/DuedateDocumentsaspercopyoftheTheirRefNo.DatedpresentingbansCoveringletterunlessotherwisementioned.Coveringshipmentof:AsperinvoiceNo.Remarks/Discrepany(ies),ifany(備注或不符事項):-ourcommissionandchargesforyouraccount.PLEASEFOLLOWINSTRUCTIONSMARKED(X)單已議付,請從速贖單辦妥付匯手續(xù)。鑒于匯票承兌到期，請即簽回匯票。自此通知日起三日內(nèi)如無異議，我行即對外付匯。 BANKOFCHINANEWYORKBRANCH以上不符事項假設(shè)承受，三日內(nèi)簽回第三聯(lián)或匯票，否則視同你公司不承受不符點并通知議付行。AuthorizedSignature試驗評價標(biāo)準(zhǔn)1、信用證申請書填寫的完整性與準(zhǔn)確性。2、信用證繕制的正確性和明確性。3、信用證操作流程的準(zhǔn)確性與高效性。試驗5. 信用證的種類試驗?zāi)繕?biāo)1、把握各類信用證的填寫和審核。2、即期付款、延期付款、承兌、議付信用證的操作處理。3、可轉(zhuǎn)讓信用證的特別操作處理。4、對背信用證的特別操作處理。5、預(yù)支信用證的特別操作處理。6、對開信用證的特別操作處理。試驗要求1、結(jié)合UCP500條款進展可撤銷信用證的處理。2、結(jié)合UCP500條款進展不行撤銷信用證的處理。3、結(jié)合UCP500條款進展即期付款信用證的處理。4、結(jié)合UCP500條款進展延期付款信用證的處理。5、結(jié)合UCP500條款進展承兌信用證的處理。6、結(jié)合UCP500條款進展議付信用證的處理。7、結(jié)合UCP500條款進展循環(huán)信用證的處理。8、依據(jù)所給可轉(zhuǎn)讓信用證和轉(zhuǎn)讓申請書開立已轉(zhuǎn)讓信用證。試驗素材通知行收到以下各類信用證后，依據(jù)所給問題對其進展審核和處理。當(dāng)運貨當(dāng)運貨單效寄 問 題事人輸狀況物狀況據(jù)要求期金額單類型略略略略略略開證行撤銷信用證是否需征得受益人或通知行同意？可撤銷信用證20231025日議付行議付受益人交來證下全套合格單據(jù)，1026日，開證否生效？開證行是否可免除責(zé)任？承兌匯票承兌后至最終付款過程一般應(yīng)如何信用證處理？延期付款信用證議付信用證循環(huán)信用證可轉(zhuǎn)讓信用證

兌行才擔(dān)當(dāng)付款責(zé)任。是否正確？41500PCSUSD24,070.00的商業(yè)發(fā)票?假設(shè)信用證中注明“negotiationunderthiscreditisrestrictedtotheadvisingban益人交單時應(yīng)特別留意什么？受益人能否向任何銀行交單議付？議付行可否為匯票付款人？額、總金額有何規(guī)定？假設(shè)受益人在第一次交單時只收取J￥9,500,000.00，那么在其次次交單時，匯票金額能否為J￥10,500,000.00？第一受益人將向轉(zhuǎn)讓行替換什么單據(jù)？A、BAA廠商轉(zhuǎn)讓給B廠商，這種做法有效嗎？假設(shè)信用A廠商，A廠商再轉(zhuǎn)回給原證受益人，這種做法有效嗎？轉(zhuǎn)讓信用證中消滅內(nèi)容修改時，假設(shè)A廠B廠商對修改內(nèi)容的承受？以轉(zhuǎn)變？一、可撤銷信用證To:AliceExportingCo.Ltd.InternationalCommercial

ABCBANKTradePlazaLondon,England Date:20August,2023BuildingJakarta,IndonesiaREVOCABLELETTEROFCREDITNO.HG675-349YouareherebyauthorizedtodrawonLonesInternationalTradingCo.Ltd.,LondonEnglandfortheamountsnotexceedingUSD64,000.00(sixtyfourthousandU.S.dollarsonly)availablebyyourdraft(s)atsightdrawninduplicateaccompaniedbythefollowingdocuments:Commercialinvoiceinduplicate.Fullsetofclean“Onboard”oceanBillsofLadingmadeouttoorderandendorsedblank,marked“FreightPrepaid”andnotifyacountee.Insurancepolicyinduplicatecoveringallrisksplus10%invoicevalue.Expirydateandplace:30October,2023inIndonesiaShipmentfromIndonesiatoEnglandnotlaterthan10October,2023.Partialshipmentsareallowed.Transshipmentsareallowed.Coveringshipmentof:Materialssemiconductorstype-Ⅲx10inwoodencases.Specialinstructions:ThiscreditmaybecancelledbytheIssuingBankatanymomentwithoutpriornoticetoyou,itisforyourguidanceonlyinprepairingdraftsanddocuments.Weundertaketohonouryourdraft(s)drawnandnegotiatiedinconformitywiththetermsofthiscreditprovidedsuchnegotiationhasbeenmadepriortoreceiptbyyouofnoticeofcancellation.Documentshavetobepresentedwithin20daysafterthedateofissuanceoftheBillofLadingorothershippingdocuments.Draft(s)drawnmustbedescribedwiththenumberanddateofthiscredit.5.Draft(s)drawnunderthiscreditmustbepresentedfornegotiationinIndonesiaonorbefore30October,2023.ThiscreditissubjecttoUniformCustomsandPracticeforDocu