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B、目的地: TOKYO 保险加成: 10%
险别: ALL RISKS AND WAR RISKS 保险单正本份数：两份 C、目的地: TOKYO 保险加成: 10% 险别: ALL RISKS 保险单正本份数：两份
D、目的地: KYOTO 保险加成: 10%
险别: ALL RISKS, WAR RISKS AND SRCC 保险单正本份数：两份
2、 （ ）信用证条款： DESCRIPTIONS OF GOODS: JACKETS FOB VALUE: USD11,000.00, FREIGHT CHARGES: USD400.00 TOTAL CFR NEW YORK USD11,400.00 提单显示：答案:A
A、FREIGHT PREPAID, FREIGHT CHARGES PREPAID USD400.00 B、FREIGHT PREPAID, FREIGHT CHARGES TO COLL ECT USD400.00 C、FREIGHT COLLECT, FREIGHT CHARGES TO COLLECT USD400.00
D、FREIGHT COLLECT, FREIGHT CHARGES PREPAID USD400.00
3、 ( ) 信用证条款： PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: NEW YORK WITH TRANSHIPMENT VIA MIAMI. DOCUMENNTS REQUIRED: INSURANCE POLICY IN NEGOTIABLE FORM ENDORSED IN BLANK COVERING OCEAN TRANSPORTATION ALL RISKS AS PER ICC CLAUSES FOR 110PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT
DESTINATION. 信用证未对保险单及保险条款做出任何其它规定。提单显示转运港为MIAMI，卸货港为NEW YORK。保险单显示投保条款为： 正确答案:C
A、COVERING OCEAN TRANSPORTATION ALL RISKS AS PER CIC CLAUSES, COVER RISKS FROM SHANGHAI TO NEW YORK CLAIMS PAYABLE AT NEW YORK.
B、COVERING OCEAN TRANSDPORTATION ALL RISKS AS PER ICC CLAUSES, COVER RISKS FROM SHANGHAI TO MIAMI, CLAIMS PAYABLE AT NEW YORK.
C、COVERING OCEAN TRANSPORTATION All RISKS AS PER ICC CLAUSES, COVER RISKS FROM SHANGHAI TO NEW YORK, SUBJECT TO 5PCT FRANCHISE, CLAIMS PAYABLE AT NEW YORK.
D、COVERING OCEAN TRANSPORTATION ALL RISKS AS PER PICC CLAUSES, COVER RISKS FROM SHANGHAI TO NEW YORK, CLAIMS PAYABLE AT NEW YORK. 二、填空题
1、信用证条款：
DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L CONSIGNED TO THE APPLICANT MARKED FREIGHT PREPAID.
货物的承运人为XYZ SHIPPING COMPANY，船长为JOHN DOE。 提单表面未表明承运人名称及身份，提单由船长签发。
提单的签发应为： 正确答案:JOHN DOE AS THE MASTER CARRIER: XYZ SHIPPING COMPANY 2、 合同条款：
BUTTER 50M/T, PACKING IN CARTONS OF 25KGS NET EACH, CONSISTING OF 10 TINS x 2.5KGS,THEN EACH M/T ON A PALLET.
投保单“包装及数量PACKING & QUANTITY”一栏内容应填为： 正确答案:50 PALLETS(2000 CARTONS) 3 、信用证条款：
DOCUMENTS REQUIRED: FULL SET OF CLEAN ON BOARD OCEAN B/L CONSIGNED TO THE APPLICANT MARKED FREIGHT PREPAID.
货物的承运人为XYZ SHIPPING COMPANY，承运人的代理人为ABC LOGISTICS COMPANY。 提单表面未表明承运人名称及身份，提单由代理人签发，签发人为李四。
提单的签发应为： 正确答案:李四ABC LOGISTICS COMPANY AS AGENT FOR ( \CARRIER: XYZ SHIPPING COMPANY 4、信用证条款：
L/C AMOUNT: USD100, 000. 00
DOCUMENTS REQUIRED: INSURANCE POLICY/CERTIFICATE BLANK ENDORSED FOR 110PCT OF INVOICE VALUE COVERING MARINE TRANSPORTATION ALL RISKS, WAR RISKS AS PER ICC (A). 信用证未对保险单投保金额计算基础作任何其它规定。 发票显示：
TOTAL MERCHANDISE VALUE USD110,000.00 LESS DISCOUNT USD10,000.00
TOTAL CLAIMING AMOUNT USD100,000.00
保险单据投保金额最少应为： 正确答案:USD121,000.00 三、改错题
1、信用证条款：
APPLICANT: XYZ COMPANY, TOKYO, JAPAN
BENEFICIARY: ABC COMPANY, BEIJING, CHINA
DOCUMENTS: FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT. 托运单上显示：
SHIPPER（托运人）：(A)ABC COMPANY, BEIJING, CHINA CONSIGNEE（收货人）：(B)XYZ COMPANY, TOKYO
NOTIFYING PARTY（通知人）：(C)XYZ COMPANY, TOKYO, JAPAN CHARGES: (D)FREIGHT PBEPAID
错误的选项为： 正确的写法为： 正确答案:TO ORDER OF SHIPPER，B 2、信用证条款：
LATEST DATE OF SHIPMENT: 20040506 SHIPMENT FROM: SHANGHAI
FOR TRANSPORTATION TO: NEW YORK
DOCUMENTS REQUIRED: AIR WAYBILL CONSIGNED TO THE APPLICANT NOTIFYING APPLICANT MARKED FREIGHT COLLECT INDICATING ACTUAL FLIGHT DATE. 信用证未对空运单做任何其它规定。 空运单显示：
AIRPORT OF DEPARTURE: (A)SHANGHAI AIRPORT OF DISCHARGE: (B)NEW YORK ACTUAL FLIGHT DATE: (C)MAY 5 2004 (D)ORIGINAL FOR CONSIGNEE
错误的选项为： 正确的写法为： 正确答案:ORIGINAL FOR CONSIGNOR/SHIPPER，D 3、 信用证条款：
DOCUMENTS REQUIRED:INSURANCE POLICY COVERING MARINE TRANSPORTATION ALL RISKS AS PER INSTITUTE CARGO CLAUSES (A) WITH CLAIMS PAYABLE AT NEW YORK. 保险单据显示：
(A)CERTIFICATE OF INSURANCE
COVERING (B)MARINE TRANSPORTATION ALL RISKS AS PER
(C)INSTITUTE CARGO CLAUSES (A) CIAIMS PAYABLE (D)AT NEW YORK. 错误选项为： 正确的写法为： 正确答案:INSURANCE POLICY，A 四、单证模拟题 1、
审核信用证。根据所给的合同，审核信用证，指出信用证的问题并作出修改。（50分）
2006年10月31日上海市纺织品公司收到创鸿（香港）有限公司通过香港南洋银行开来的编号为Ｌ8959344的信用证，请根据双方签订的合同（CONTRACT NO：GL0082）对信用证进行审核，指出信用证存在的问题并作出修改。
合 同 CONTRACT
ORGINAL
THE SELLER: SHANGHAI TEXTILES IMP. & EXP. CORP.SHANGHAI
27 ZHONGSHAN ROAD E, 1. SHANGHAI, CHINA TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 THE BUYER: SUPERB AIM (HONG KONG) LTD., RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI, KOWLOO, HONG KONG
CONTRACT NO: GL0082 DATE:Oct.5，2006 PLACE: SHANGHAI
THE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FSOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW: 1.COMMODITY & SPECIFICATION PACKING & SHIPPING MARK 80% COTTON 20% POLYESTER LADIES KNIT JACKET ART.NO.49394 (014428) 550.00 ART.NO 49393 (014428) 550.00 ART.NO 49393 (014428) 550.00 2.QUANTITY 600 600 600 3.UNIT PRICE CIF H.K. US $14.25 US $14.25 US $14.25 4.AMOUNT USD 8 USD 8 USD 8 REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A CARTON TOTAL 75 CARTONS 2) SHIPPING MARK : SUPERBH.K TOTAL: USD 25 650.00 TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2006 with partial shipments and transshipment allowed.
PORT OF LOADING & DESTINATION: FROM SHANGHAI TO HONG KONG
TERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to reach the Seller not later than Oct.31th.2006 and to be available for negotiation in China until the 15th day after the date of shipment. In case of late arrival of the L/C, the Seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and/or claim for damages.
INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS AND WAR RISK as per China Insurance Clauses.
TERMS OF SHIPMENT: To be governed by “INCOTERMS 2000”. For transactions concluded on CIF terms, all surcharges including port congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the Buyer’s account.
The Buyer: The Seller
SUPERB AIM (HONG KONG) LTD., SHANGHAI TEXTILES IMP.& EXP. CORP.
国外来证：
06 OCT 20 14:57:32
APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC×××3846 992024 001015 1447
USER HEADER
NANYANG COMMERCIAL BANK LTD. HONGKONG
SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108: INFO.FROMC1115: 27: 1/2
40: REVOCABLE 20: L8959344 31C: 061020
31D: DATE 061231 AT NEGOTIATING BANK’S COUNTER 50: SUPERB AIM (HONG KONG) LTD. HONG KONG 59:
SHANGHAI TEXTILES IMP& EXP CORPORATION 27 ZHONGSHAN ROAD E, 1 SHANGHAI, CHINA
32B: CURRENCY USD AMOUNT 25 6500.00
41D: NANYANG COMMERCIAL BANK, LTD.H.K.BY NEGOTIATION 42C: DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE 42A: NANYANG COMMERCIAL BANK, LTD. 43P: ALLOWED 43T: PROHIBITED
44A: SHIPMENT FROM CHINESE PORT (S) 44B: SINGAPORE/Hong Kong 44C: 061215
45A: 80%COTTON 20%POLYESTER LADIES KNIT JACKET AS PER S/C NO.GL0082
ART.NO. QUANTITY UNIT PRICE 49394(014428) 600 PIECES USD14.25 49393(014428) 600 PIECES USD14.25 55306(014429) 600 PIECES USD14.25 PRICE TERM: CIF H.K. 46A :
(17) +3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT COLLECT”NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS). +ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATION S/C NO.
LOGICAL TERMINAL POO5
（1）SEQUENCE OF TOTAL （2）FORM OF DOC. CREDIT （3）DOC, CREDIT NUMBER （4）DATE OF ISSUE （5）EXIPRY （6）APPLICANT （7）BENEFICIARY
（8）AMOUNT
（9）AVAILABLE WITH/BY （10）DRAFTS AT… （11）DRAWEE
（12）PARTIAL SHIPMENTS （13）TRANSSHIPMENT （14）LOADING IN CHARGE （15）FOR TRANSPORT TO （16）LATEST DATE OF SHIP DESCRIPT.OF GOODS
DOCUMENTS REQUIRED
ADDITIONAL COND.
（21）DETAILS OF CHARGES
（22）PRESENTATION PERIOD
CONFIRMATION INSTRUCTION
(18) +INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR 120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFTS. +CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY. +PACKING LIST IN 3 FOLD
+BENEFICIARY’S CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENT WITHIN 10 DAYS AFTER SHIPMENT. 47:
1.T.T. REIMBURSEMENT IS PROHIBITED.
（19） 2.THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.
（20） 3.INSPECTION IS TO BE EFFECTED BEFORE SHIPMENT AND RELEVANT CERTIFICATE/REPORTS ARE REQUIRED FROM THE INSPECTING AGENCY OR INSPECTOR DESIGNATED BY THE BUYER. 71B:
ALL BANKING CHARGES OUTSIDE HONG KONG INCLUDING
REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY. 48:
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT. 49: WITHOUT
78:
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG
COMMERCIAL BANK,LTD.WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
TRAILER: ORDER IS
CHK: 8A1AA1203070
补充资料：本合同中上海纺织品进出口总公司在国内选取的可议付的合作银行是中国银行上海分行（Bank of China Shanghai Branch）。
审核信用证：
答题前注意事项：表格中所列的每个条款均需做出正确或错误的选择，错误选项必须修改，修改时需将表格中所列条款的内容复制至修改框内进行修改。如： 条款 （3） 条款 （5） L/C NUMBER 12345 错误若错（正确/误，应错误） 将： MAY.14th,2006 TIANJIN 正确若错（正确/误，应错误） 将： 改为： 改为： L/C NUMBER 12354 改为： 1/2 条款（1） 正若错确 误，应将： REVOCABLE 条款（2） 错若错误 误，应将： L8959344 条款（3） 正若错确 误，应将： 061020 条款（4） 正若错确 误，应将： 改为： IRREVOCABLE 改为： 改为： DATE 061231 AT NEGOTIATING BANK’S 改为： DATE 061230 AT NEGOTIATING BANK’S 条款（5） 错若错COUNTER 误 误，应COUNTER 将： SUPERB AIM (HONG KONG) LTD. HONG 改为： 条款（6） 正若错确 误，应KONG 将： 条款（7） 正若错SHANGHAI TEXTILES IMP& EXP 改为：