信用证习题

实训一、根据所给开证申请书，回答以下问题：

IRREVOCABLE DOCUMENTARY CREADIT APPLICATION

TO：BANK OF CHINA Place/date: Sept. 25

th

, 2007 NEW YORK

Beneficiary(full name and address)

SHANGHAI TEXTILES I&E CORP.

AN ROAD E.1,SHANGHAI CHINA

Applicant(full name and address)

××××××

××××××

Partial shipments

allowed not allowed

Transshipments

allowed not allowed

Issue by airmail

Issue by teletransmission

Issue by express delivery

Loading on board/dispatch/taking in charge

at/from

SHANGHAI not later than

NOV.20

TH

,2007

for transportation to

NEW YORK

Description of goods:

LADIES’ 55% ACRYLIC 45%

COTTON KNITTED BLOUSE

USD 48.5 PER DOZ

CIFC3% NEW YORK

Packing: IN 120 CARTON

L/C No. NY766698

Latest date of shipment:

Date and place of expiry of

credit

Dec.5

th

,2007 in shanghai

Amount(both in figures and

words)

USD23,522.50(SAY UNITED STATES

DOLLARDS TWENTY THREE

THOUSAND FIVE HUNDRED TWENTY

TWO AND 50/100 ONLY)

Credit available with

 by sight payment



by acceptance



by negotiation



by deferred payment at

against the documents detailed herein

and beneficiary’s draft for 100% of the invoice value

at 45 days after sight

on BANK OF CHINA LIAONIAN BRANCH



FOB



C&F CIF



or other terms

Documents required:(marked with ×)

1. (×) Signed Commercial Invoice in 4 copies indicating L/C No. and Contract No.

2. (×) Full set of clean on board ocean Bills of Lading made out to order and blank endorsed,

marked “freight [ ]to collect/[×]prepaid[ ]showing freight amount” notifying CRYSTAL KOBE

LTD.1410 BROADWAY, ROOM 300 NY 10018 U.S.A.

3. ( ) Air Waybills showing “freight [ ]to collect/[ ]prepaid[ ]indicating freight amount” and

consigned to

4. ( ) Memorandum issued by consigned to

5. (×) Insurance Policy/Certificate in 2 copies for 110% of the invoice value showing claims payable

in China in currency of the draft. Blank endorsed, covering([×]Ocean Marine Transportation All

Risks, War

Risks

6. (×) Packing List/Weight Memo in 3 copies indicating quantity/gross and net weight of each

package and packing condition as called for by the L/C

7. (×) Beneficiary’s certified copy of cable/telex dispatched to the accountees within 24 hours after

shipment advising[×] name of vessel/[ ]No./[ ]wagon No., date, quantity, weight and value of

shipment.

8. (×) Beneficiary’s Certificate certifying that extra copies of the documents have been dispatched

according to the contract terms.

9. ( ) Other documents, if any:

Additional instructions:

1. (×) All banking charges outside the opening bank are for beneficiary’s account.

2. (×) Documents must be presented within 15 days after the date of issuance of the transport

documents but within the validity this credit.

3. (×) Third party as shipper is not acceptable. Short form/Blank Back B/L is not acceptable.

4. ( ) Both quantity and amount % more or less are allowed.

5. (×) All documents to be forwarded in one cover, unless otherwise stated above.

6. ( ) Other terms, if any:

You correspondents to advise beneficiary



adding their confirmation  without adding their

confirmation

Payments to be debited to our U.S. Dollars amount no 10-668855368

Signature: CRYSTAL KOBE LTD

1、该笔业务出口商公司名称是什么？

2、该笔贸易的付款方式是什么？出口商是否需要开立汇票？

3、该笔业务的付款人是谁？付款期限是即期还是远期？

4、该笔业务的商品数量与金额是多少？

5、该批贸易允许分批装运和转运吗？装运港和目的港是哪里？

6、该笔贸易对提单、保险单有什么要求？

7、该笔业务中需要出口商提交哪些检验证书？有什么要求？

8、该笔业务中需要提交原产地证明吗？

9、出口商在什么期限内交单？

10、该笔业务银行费用由谁来承担？

实训二、根据所给出的合同填写开证申请书（见单据示样13-1）

（一）合同资料

THE BUYER: ABC COMPANY

ADDRESS: NO.529, QIJIANG ROAD, TIANJIN, CHINA

THE SELLER: XYZ COMPANY

ADDRESS: NO.203 LIDIA HOTEL OFFICE 1546-49, DONG-GU, BUSAN, KOREA

NAME OF COMMODITY: COLD ROLLED STEEL SHEET IN COIL(

冷轧钢卷)

SPECIFICATIONS: JIS G3141 SPCC-SD SIZE: 0.70MM×1200M×C

QUANTITY: 60 MT PRICE TERM: USD210/MT FOB BUSAN

TOTAL AMOUNT: USD12600.00

COUNTRY OF ORIGIN AND MANUFACTURERS: REPUBLIC OF KOREA, VICTORY

FACTORY

PARTIAL SHIPMENT AND TRANSSHIPMENR ARE PROHIBITIED

PACKING: EXPORT STANDARD PACKING, EACH COLL WEIGHT 5.0MT MAX.

SHIPPING MARK: ST

NO. 1…UP

TIME OF SHIPMENT: BEFORE JULY 15, 2007

PLACE AND DATE OF EXPIRY: CHINA, JULY 30, 2007

PORT OF SHIPMENT: BUSAN

PORT OF DESTINATION: XINGANG PORT, TIANJIN OF CHINA

INSURANCE: TO BE COVERED BY BUYER.

PAYMENT: BY IRREVOBLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR

100PCT OF INVOICE VALUE AND THE DOCUMENTS DETAILED HEREUNDER.

DOCUMENTS:

1、INVOICES IN TRIPLICATE

2、PACKING LIST IN TRIPLICATE

3、FULL SET CLEAN ON BOARD BILL OF LADINGS MADE OUT TO ORDER AND

BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS

MARKED FREGHT COLLECT.

4、CERTIFICATE OF ORIGIN IN DUPLICATE

5、BENEFICIARY’S CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY

AFTER SHIPMENT ADVISING GOODS NAME, NAME OF VESSEL, INVOICE VALUE,

DATE OF SHIPMENT QUANTITY AND WEIGHT.

OTHER TERMS AND CONDITIONS:

1、L/C TO BE ISSUED BY TELETRANSMISSION.

2、THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE

ISSUING BANK.

3、ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY

COURIER SERVICE.

4、PRESENTATION PERIOD: WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT

实训三、阅读下述信用证并回答问题

MT：700 ISSUE OF A DOCUMENTARY CREDIT

FROM: CITI-BANK LOS ANGELES, U.S.A.

SEQUENCE OF TOTAL: *27: 1/1

FORM OF L/C *40A: IRREVOCABLE

L/C NO. *20: 66IM6895

DATE OF ISSUE *31C: 070731

EXPIRY DATE AND PLACE*31D: 070915 CHINA

APPLICANT *50: NEW WORLD INTERNATIONAL INC.

129 HAYWARD WAY, U.S.A

BENEFICIARY *59: NINGBO YUDA IMP. AND EXP. CO.

NO.888 HUAISU ROAD ,NINGBO, CHINA

AMOUNT *32B USD36800.00

AVAILABLE WITH BY *41D: WITH ANY BANK BY NEGOTIATION

DRAFTS AT *42C: AT 30 DAYS SIGHT

DRAWEE *42D: CATHAY BANK LOS ANGELES, CA.

PARTIAL SHIPMENT *43P: NOT ALLOWED

TRANSHIPMENT *43T: NOT ALLOWED

LOADING FROM *44A: NINGBO PORT

FOR TRANSPORTATION TO *44B: LOS ANGELES PORT, USA

LATEST DATE OF SHIPMENT *44C: 070831

DESCRIPTION OF GOODS/SERVICES *45A:

POLO BRAND 100% COTTON MEN’S SHIRTS AS PER S/C NO．03M144 AND ORDER NO．NW0381

DELIVERY CONDITION：CIF LOS ANGELES

ART．NO．：47506 400 DOZEN USD32．00/DOZ

ART．NO．：47507 800 DOZEN USD30．00/DOZ

DOCUMENTS REQUIRED *46A:

+SIGNED COMMERCIAL INVOICE IN 3 ORIGINAL AND 2 COPIES SHOWING FREIGHT CHARGES ，

PREMIUM AND FOB VALUE AND INDICATING THE GOODS IS ORIGIN OF CHINA.

+PACKING LIST IN 3 FOLDS.

+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK

ENDORSED , MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT.

+INSURANCE POLICY IN DUPLICATE FOR 110% OF INVOICE VALUE COVERING ALL RISKS AND WAR

RISK SUBJECT TO CIC DATED JAN.1 ,1981.

+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS

HAS BEEN SENT TO APPLICANT AFTER SHIPMENT.

+INSPECTION CERTIFICATE OF QUANTITY AND QUALITY ISSUED BY THE REPRESENTATIVE

DESIGNATED BY APPLICANT.

ADDITIONAL CONDITIONS: *47A:

+ALL DOCUMENTS MUST SHOW THIS L/C NO.

+A DISCREPANCY FEE OF USD 40.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS

PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT

CONFORMITY WITH THE TERMS OF THIS CREDIT.

CHARGES : *71B: ALL BANKING CHARGES OUTSIDE OF OUR COUNTER ARE FOR ACCT OF THE

BENEFICIARY

PERIOD FOR PRESENTATION *48: WITHIN 15 DAYS FROM THE DATE OF B/L BUT NOT LATER THAN

L/C EXPIRY DATE.

CONFIRMATION: *49: ADVISING BANK

ADVICE THROUGH *57D: YOUR YINXIAN SUB-BRANCH

BANK TO BANK INFORMATION *72:THIS CREDIT IS SUBJECT TO UCP600

问题：

（1）这份信用证是什么类型的信用证?

（2）这份信用证的兑付方式是什么？是否需要汇票？若需要汇票，要求提供什么汇

票?

（3）这份信用证的开证日期、到期日、到期地点、最迟装船日期、交单期各是何时？

（4）这份信用证的申请人、受益人、开证行、通知行、保兑行、付款行各是谁？

（5）这份信用证要求提供哪些单据？各几份？

（6）这份信用证的价格条款是什么？保险应由谁办理？

（7）若将来受益人提交的单据有三个不符点，开证行将收取多少不符点处理费？

（8）这份信用证的特殊条款中要求受益人在所有单据中显示什么内容？

（9）这份信用证是否允许分批与转船?装运港与目的港分别是什么地方？

（10）这份信用证有没有软条款？若有，应如何修改？

实训四、根据销售合同审核信用证，指出信用证存在的问题

QINGDAO HUANXING IMP.& EXP. CO., LTD.

NO.1005 Zhongshan Road (E.1), QINGDAO China

Tel: 0086- SALES CONFIRMATION No.: SC0701260

Fax: 0086- Date: Dec., 1, 2007

TO Messrs:

SAKULA CO., LTD.

ITC BUILDING 6TH FLOOR SUITE 602

1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPAN

Tel：0081-78-362-1444 Fax：0081-78-362-1445

Dear Sirs:

We hereby confirm having sold to you the following goods on the terms and

conditions as Specified below:

(1) (2) (3) (4)

NAME OF COMMODITY AND SPECIFICATION QUANTITY UNIT PRICE AMOUNT

(1)MAN’S BELT

1) MATERIAL: PU 2) SIZE 100 × 4.8CM

3）OUTER PACKING: 150PCS/CTN

(2)FASHION BELT

3000PCS

4800PCS

CFR KOBE

USD12.00

USD15.00

USD30.00

USD36000.00

USD72000.00

USD15000.00

1) SIZE:105 × 8CM 2)MATERIAL: PU, NEEDLE BUCKLE

3)OUTER PACKING: 120PCS/CTN

(3)DIAMANTE BELT

1) SIZE: 105 × 3.8CM

2) MATERIAL: METALLIC PU WITH NEEDLE BUCKLE

3)OUTER PACKING: 100PCS/CTN

500PCS

TOTAL USD123000.00

TOTAL AMOUNT IN WORDS:SAY US DOLLARS ONE HUNDRED AND TWENTY THREE THOUSAND ONLY

(5) TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007

(6) PORT OF LOADING: QINGDAO CHINA

(7) PORT OF DESTINATION：KOBE JAPAN

(8) PARTIAL SHIPMENTS: NOT ALLOWED

(9)TRANSSHIPMENT: NOT ALLOWED

(10)TERMS OF PAYMENT:

THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN

IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON

IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.

(11)INSURANCE: TO BE COVERED BY THE BUYER.

(12) REMARKS: 5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.

Confirmed by：

THE BUYER THE SELLER

Morotomi Liang Bo

（2）Letter of Credit

SEQUENCE OF TOTAL *27 :1/1

FORM OF DOC, CREDIT *40 : REVOCABLE

DOC, CREDIT NUMBER *20 :LC-788-392328

DATE OF ISSUE *31C :071225

EXPIRY *31D : DATE 070215

PLACE IN THE COUNTRY OF THE APPLICANT

APPLICANT *50 : SAKULAN CO., LTD.

ITC BUILDING 6TH FLOOR SUITE 602 1-8-4

CHOME ISOBE-DORI CHUO-KU KOBE JAPAN

BENEFICIARY *59 :

QINGDAO HUANXING IMP. & EXP. CO., LTD.

NO.1005 ZHONGSHAN ROAD (E.1),

QINGDAO CHINA

AMOUNT *32B : CURRENCY USD AMOUNT 123000, 00

MAX. CREDIT AMOUNT *39 : UP TO

AVAILABLE WITH/BY *41D : ANY BANK

BY NEGOTIATION

DRAFTS AT ... *42C : DRAFTS AT SIGHT FOR FULL INVOICE VALUE

DRAWEE *42A :

*ASAHI BANK LTD,

*KYOWA SAIYAMA BANK, LTD.>

*TOKYO

PARTIAL SHIPMENTS *43P : NOT ALLOWED

TRANSSHIPMENT *43T : ALLOWED

LOADING IN CHARGE *44A: SHIPMENT FROM CHINESE PORT(S)

FOR TRANSPORT TO ...*44B : TO TOKYO, JAPAN

LATEST DATE OF SHIP.*44C :070130

DESCRIPT. OF GOODS *45A :

(1)MAN’S BELT****************

1) MATERIAL: PU 2) SIZE 100 × 4.8CM 3）OUTER PACKING: 150PCS/CTN

(2)***************************

1) SIZE: 105 × 8CM 2) MATERIAL: PU, NEEDLE BUCKLE 3) OUTER PACKING: 120PCS/CTN

(3)***************************

1) SIZE: 105 × 3.8CM 2) MATERIAL: METALLIC PU WITH NEEDLE BUCKLE

3) OUTER PACKING: 100PCS/CTN

PRICE TERM: CIF

DOCUMENTS REQUIRED *46A

+ 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO

ORDER OF SHIPPER AND BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND

NOTIFY APPLICANT

+ ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT

NO.

+ INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF

THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE

INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL

MOTIONS CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN

+ CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY.

+ PACKING LIST IN 3 FOLD

+ WEIGHT LIST IN 3 FOLD

ADDITIONAL COND. *47

1. T.T. REIMBURSEMENT IS PROHIBITED.

2. 10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.

3. THE GOODS TO BE PACKED IN STRONG EXPORT CARTONS.

DETAILS OF CHARGES *71B: ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING

REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT

OF BENEFICIARY.

PRESENTATION PERIOD *48: DOCUMENTS TO BE PRESENTED WITHIN 5 DAY

AFTER THE DATE OF SHIPMENT, BUT WITHIN

THE VALIDITY OF THE CREDIT.

CONFIRMATION *49 : WITHOUT

INSTRUCTIONS *78: THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING

BANK GIVES FURTHER ADVICE. THE NEGOTIATION

BANK MUST FORWARD THE DRAFTS AND ALL

DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US

(INT'L OPERATIONS CENTER MAIL ADDRESS:

NO. 800 TOKYO 100-91 JAPAN) IN TWO

CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS

AND DOCUMENTS IN ORDER, WE WILL REIMBURSE

THE NEGOTIATING BANK IN ACCORDANCE WITH THEIR

INSTRUCTIONS.

TRAILER : ORDER IS