信用证结算方式练习题

1、第五章 信用证结算方式练习题一、判断题1、信用证的基本当事人包括：出口商、进口商、开证行。（ ）2、银行对于信用证未规定的单据将不予审核。 （ ） 3信用证必须由通知行传递至受益人，通知行负有审核信用证真伪的责任。（ ）4信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（ ）5议付信用证项下，受益人索款必须开具信用证项下汇票。（ ）6信用证依据合同内容开立，信用证受销货合同约束。（ ）二、单项选择题 1以下适合在信用证结算方式中采用的价格条件是：（ ）A EXWB DDPC FOBD DAF2、以下不属于信用证特点的是（）。A. 信用证是由开证银行承担第一性付款责任的书面文件；B

2、 .开证银行履行付款责任是有限度和条件的；C. 信用证是一种商业信用；D. 信用证是一项独立的，自足性的文件。3、信用证被广泛使用到，其中有一个重要原因在于信用证对于出口商和进口商来说有资金融通的作用，以下选项不一定是信用证对于出口商的融资方式的是（）。A. 打包放款B.汇票贴现C.押汇（分为出口押汇又称议付、进口押汇）D .红条款信用证（又称预支信用证）4、 信用证的第一付款人是（）。A. 开证行B. 通知行C. 议付行D. 开证申请人5. 在信用证业务中 , （ ） 不必向受益人承担付款的责任 .A . 开证行 B .保兑行 C .通知行 D .付款行6. 信用证的特点表明各有关银行在信用

3、证业务中处理的是 （ ）A .相关货物 B .相关合同C .抵押权益D .相关单据7. 以下当事银行中 （ ） 向信用证受益人付款之前不必审核单据。A .议付行B .开证行C .偿付行D .付款行8. 对进口商来说，可减少开证金额，少付开证押金，少垫资金；对出口商来说，又可要求银行须待全部货款付清后，才能向进口商交单，收汇比较安全的结算方式的组合是（）A. 信用证与汇款B. D/A 与保理C. 信用证与托收D. 信用证与保函9、信用证对出口商的作用是（）。A. 不必占用资金，反而能得到开证手续费的收入；B. 获得一笔数目可观的结算手续费；C. 可以凭信托收据，要求开证行先交付单据，在出售货物后

4、再交付货款；D. 只要将符合信用证条款的货运单据交到出口地与他有来往的银行，即能完全地取得货款,加速资金周转。三、填空题1. 信用证的基本当事人有（）、（ ）。）或（ ）即可向指定银行提出请求付款信用证称为即2. 信用证规定受益人开立（期付款信用证。3.远期信用证包括（）和（）。4信用证的开立方式分为（）、（）、（），此三种方式均须由通知行通知受益人。四、简答题1什么是信用证信用证中的当事人有哪些2. 信用证的特点。3. 比较银行保函与信用证。4. 信用证结算方式的业务程序包括哪几个环节五、实务操作题练习单元1：审证和改证业务操作第1题题目名称信用证审核基本要求根据提供的外销合冋对信用证进行审

5、核并提出改证要求相关说明世格公司与加拿大 NEO公司达成交易后，2006年4月8日，世格公司收到 NEO公司通过加 拿大皇家银行开来的编号为 01/0501-FCT的信开本信用证。试根据SHDS03027出口合同对信 用证进行审核，指出信用证存在的冋题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方DESUN TRADING CO.,LTD.编号NO.:SHDS03027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,日期DATE:,2006SHANGHAI CHINA地点 SIGNED IN:SHANGHAI买方NEO

6、 GENERAL TRADING CO.BUYER:#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易:This contract Is madeby and agreed between the BUYERjnd SELLER in accordance with the terms and conditions stipulatedbelow.1.品名及规格Commodity & Specification2.数量Quantity3.单价及价格条款Unit Price & Trade Terms4.金额AmountCIFC5 TORONTOCH

7、INESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware Set542SETS800SETS443SETSTotal:2039SETS允许溢短装，由卖方决定10%WithMore or less of shipment allowed at the sellers option5.总值SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包装DS2201 IN CARTONS OF

8、2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1PackingSET EACH ONLY.Time of Shipment & means of TransportationAND ALLOWED AND TRANSHIPMENT ALLOWED.TOTAL: 1639 CARTONS.7.唛头AT BUYERS OPTION.Shipping Marks8.装运期及运输方式TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIAL SHIPMENT

9、PortofLoading& TO: TORONTODestination10.保险THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THEInsuranceTOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF DATED 1/1/1981.11.付款方式THEBUYERSHALLOPENTHOUGH BANKACCEPTABLEO THEBEFOREXPRIL 10, 2006 VALID FO

10、RNEGOTIATIONTerms of Payment IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.备注RemarksThe BuyerNEO GENERAL TRADING CO.(signature)The SellerDESUN TRADING CO.,LTD.(signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, . V6E 3P3CANADAD

11、ATE:APR 8, 2006 CONFIRMATION OF TELEX/CABLE PER-ADVISEDIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:APPLICANT:SHANGHAI A J FINANCE CORPORATIONNEO GENERAL TRADING CO.59 HONGKONG ROAD#362 JALAN STREET, TORONTO, CANADASHANGHAI 200602, CHINABENEFICIARY:AMO

12、UNT:TELEX NO. 4720688 CAPLACE:VANCOUVERDESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION,623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2006USD46,(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF C

13、REDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FUL VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIED.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISS

14、UED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK ( INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APP LI CANT WITH FULL ADDRESS AND PHONE NO.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT O

15、F INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER 1/1/1982.+ BENEFICIAR S CERTIFICAT E CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APP LI CANT WIT HOURS AFTER SHIPMENT.COVERING SHIPMENT PF: 4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNE

16、RWARE AND TEA SET, 544SETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR. 3, 2006FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMTOLATESTPARTIALTRANSSHIPMENSHANGHAIVAN

17、COUVERAPRIL 30,2006SHIPMENTSPROHIBITEDPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUM TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTS

18、IDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.+ ALL GOODS MUST BE SHIPPED IN ONE 20CY TO CY CONTAINER AND B/L SHOWING THE SAME.L INVOIF CANADATEDHIN 48ENTS+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CR

19、EDIT SUBJECT TO A SPECIAL DISCREPANHANDLING FEE OF US$ TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVHEREOF BYNEG. BANK. WEHEREBYAGREE/VITHTHEDRAWER近NDORSERSIDFIDE HOLDETHATALL DRAFTSDRAWNNDEFANDIN

20、 COMPLIANCEWITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONALCHAMBER OF COMMERCE PUBLICATION NO. 500.David JoneAUTHORIZED SIGNATUREYours Very Truly,Joanne HsanAU

21、THORIZED SIGNATURE题目名称信用证审核基本要求根据提供的外销合冋对信用证进行审核并提出改证要求相关说明2006年3月22日，中国银行江苏省分行通知世格公司收到NEO公司通过利雅得银行开来的编号为0011LC123756的信用证电开本。试根据NE02006026出口合同对信用证进行审核，指出信用证存在的冋题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方DESUN TRADING CO., LTD.编号 NO.:NEO2006026SELLER:HUARONG MANSION RM2901 GUANJIAQIAO,日期DATE:Feb. 28, 2006NA

22、NJING 210005, CHINA地点 SIGNED IN:NANJING, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363买方NEO GENERAL TRADING CO.BUYER:.BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易:This contract Is madeby and agreed between the BUYEFfend SELLER, in accordance with the terms and

23、 conditions stipulated below.1.品名及规格2.数量3.单价及价格条款4.金额Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUTI700 CARTONCANNEDMUSRHOOMECES& STEMQ4 TINS X 425 GRAMSIETWEIGHT 227 GRAMS) AT PER CARTON.ROSE BRAND.1700CARTONSTotal:1700CARTONS允许溢短装，由卖方决定WithMore or

24、 less of ship ment allowed at the sellers option5.总值USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.Total Value6.包装EXPORTED BROWN CARTONPacking7.唛头ROSE BRANDShipping Marks178/2006RIYADH8.装运期及运输方式Not Later Than , 2006 BY VESSELTime of Shipment & means of Transportation9.装运港及目的地From : SHANGHAI PORT,

25、CHINAPort of Loading & To : DAMMAM PORT, SAUDI ARABIA Destination10.保险InsuranceTO BE COVERED BY THE BUYER.11.付款方式The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of CreditTerms of Paymentpayable at sight of reach the seller 30 days before the month of shipment, val

26、id for negotiation in China until the 15th day after the date of shipment.12.备注RemarksThe BuyerNEO GENERAL TRADING CO.(signature)2、信用证The SellerDESUN TRADING CO., LTD.(signature)2006MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I

27、 AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERAPPLICATION HEADERF 01 BKCHCNBJA940 0588 550628 0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT *CORPORATION *RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE 103:（银行盖信用证通知专用章）2006MAR22 09:18:11LOGICAL TERMINA

28、L E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECORO BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *271 / 1FORM OF DOC. CREDIT*40 AIRREVOCABLEDOC. CREDIT NUMBER *200011LC123756DATE OF ISSUE31

29、C060320DATE/PLACE EXP.*31 DDATE 060505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 B

30、CURRENCY USD AMOUNT 13260,AVAILABLE WITH/BY *41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION2006MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY BF

31、C5, BKCHCNBJ RJHISARI RECOROPARTIAL SHIPMTSTRANSSHIPMENTLOADING ON BRDLATEST SHIPMENTGOODS DESCRIPT.DOCS REQUIRED*RIYADH*(HEAD OFFICE)43 P NOT ALLOWED43 T NOT ALLOWED44 ACHINA MAIN FORT, CHINA44 BDAMMAM PORT, SAUDI ARABIA44 C 01043045 A46 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X

32、425 GRAMSNET WEIGHT . 227 GRAMS) AT PER CARTON.ROSE BRAND.DOCUMENTS REQUIRED: + SIGNEDCOMMERCIAIINVOICE IN TRIPLICATE ORIGINAL ANDMUSTSHOVBREAKDOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTALAMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF ALRAJHI B

33、ANKING AND INVESTMENT CORP, MARKED FREIGHT COLLECT AND NOTIFY APPLICANT, INDICATING THEFULL NAME,ADDRESANDTEL NO. OFTHECARRYING VESSELS AGENT AT THE PORT OF DISCHARGE.MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051 MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECORO+ PAC

34、KING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING GOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY THE NAME OF THE MANUFACTURERS OF PROD

35、UCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.ONTH+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF M AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIP COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY

36、 THE DOCU + INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF WILL BE

37、 IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECOROCHARGESCONFIRMAT INSTRREIMBURS. BAN

38、KINS PAYING BANKSEND REC INFOTRAILERPAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB.71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING,BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.*49 WITHOUT53 D / /AL RAJHI BANKING AND INVESTMENT

39、 CORPRIYADH (HEAD OFFICE)78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)72 REIMBURSEMENT IS SUBJECT TOICC URR 525ORDER IS MAC:E55927A4CHK:7B505952829AHOB:信用证结算方式练习题答案一、判断题1信用证的基本当事人包括：出口商、进口商、开证行。（X）2、

40、银行对于信用证未规定的单据将不予审核。（V）3信用证必须由通知行传递至受益人，通知行负有审核信用证真伪的责任。（ X ）4信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（ X ）5议付信用证项下，受益人索款必须开具信用证项下汇票。（ X ）6信用证依据合同内容开立，信用证受销货合同约束。（ X二、单项选择题1以下适合在信用证结算方式中采用的价格条件是：（C ）A EXWB DDPC FOBD DAF2、以下不属于信用证特点的是（ C）。A. 信用证是由开证银行承担第一性付款责任的书面文件；B .开证银行履行付款责任是有限度和条件的；C. 信用证是一种商业信用；D. 信用证是一项

41、独立的，自足性的文件。3、信用证对出口商的作用是（ D）。A. 不必占用资金，反而能得到开证手续费的收入；B. 获得一笔数目可观的结算手续费；C. 可以凭信托收据，要求开证行先交付单据，在出售货物后再交付货款；D. 只要将符合信用证条款的货运单据交到出口地与他有来往的银行，即能完全地取得货款， 加速资金周转。3、信用证被广泛使用到，其中有一个重要原因在于信用证对于出口商和进口商来说有资金C）。融通的作用，以下选项不一定是信用证对于出口商的融资方式的是（A. 打包放款B.汇票贴现C.押汇（分为出口押汇又称议付、进口押汇）D .红条款信用证（又称预支信用证）4、信用证的第一付款人是（ A）。A.

42、开证行B. 通知行C. 议付行D. 开证申请人5. 在信用证业务中, （C） 不必向受益人承担付款的责任A .开证行B .保兑行C .通知行D .付款行6. 信用证的特点表明各有关银行在信用证业务中处理的是(D)A . 相关货物B .相关合同 C .抵押权益D .相关单据7. 以下当事银行中（C） 向信用证受益人付款之前不必审核单据。A . 议付行B .开证行C .偿付行D .付款行8.对进口商来说，可减少开证金额，少付开证押金，少垫资金；对出口商来说，又可要求银行须待全部货款付清后，才能向进口商交单，收汇比较安全的结算方式的组合是（ C）A. 信用证与汇款B. D/A与保理C. 信用证与托收

43、D. 信用证与保函三、填空题1. 信用证的基本当事人有（开证行）、（受益人）。2. 信用证规定受益人开立（一张即期汇票）或（信用证下规定的单据）即可向指定银行提出请求付款信用证称为即期付款信用证。3. 远期信用证包括（延期信用证）和（承兑信用证）。4 信用证的开立方式分为(信开)、(电开)、(SWIFT),此三种方式均须由通知行通知受益人。四、简答题1. 什么是信用证信用证中的当事人有哪些跟单信用证统一惯例定义：信用证意指一项约定,不论其如何命名或描述,即由一家 银行(开证行) 应客户的要求和指示或以其自身的名义, 在符合信用证条款的条件下, 凭规 定的单据。当事人：开征申请人开证行 受益人2

44、. 信用证的特点。( 1)开证行付第一性付款责任( 2)信用证是自足文件( 3)信用证是单据化业务3. 比较银行保函与信用证。相同点：( 1)抽象的付款承诺,只要受益人未表示拒绝,保函一旦开立该承诺即具有约束 力( 2)独立于基础交易(3) 独立于委托人 / 申请人与担保人 / 开证行之间的契约关系( 4)单据化业务( 5)索款须与保函或信用证条款一致6)银行对单据的审核仅限于表面相符7）银行责任仅限于诚信与合理的谨慎，对于其不能控制的行为不负责任不同点：（1）适用的惯例不同（2）作用不同，保函主要作用是担保，其项下担保银行承担的是一种或有付款责任；而跟 单信用证主要用于货款或劳务费的结算，一

45、经开立，其付款责任必然存在。（3）单据不同，保函项下需要提交申请人违约的证明文件。而跟单信用证主要采用商业单 据。（4）适用范围不同，独立性银行保函的适用范围广。4. 信用证结算方式的业务程序包括哪几个环节（1）开征申请人申请开证（2）进口地银行开立信用证（3）出口地银行通知或传递信用证（4）出口商审证发货并提交单据（5）银行审单付款并向开证行寄单索汇（6）开证行审单、偿付（7）申请人付款赎单五、实务操作题第1题信用证审核结果信用证号01/0501-FCT合同号SHDS03027审证结果(1) 信用证金额大写是 “ USDOLLAR&ORTSIX THOUSANDINE HUNDREDNDEI

46、GHTEENDNLY , 应改为“ US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY(2) 信用证的议付地点是进口方所在国“ APPLICANTS COUNTRY我方不利，应改为“ INCHINA ”(3 )信用证保险条款中投保比例“130 PERCENT OF INVOICE VALUE错误，正确的是“ 110PERCENT OF INVOICE VALUE。(4) INSURANCE CARGO CLAUSES(A) AS PER DATED 1/1/19”2漏写了险别而且依据错误，应改为“ COVERNSURANCEXGAINSTWPAANDCLASH& BREAKAGE. WAFRISKS FORAS PERTHE RELEVANT OCEAN MARINE CARGO OF DATED 1/1/1981(5) 信用证货物描述“ DS1511544SETS、“DS5120 245SETS是错误的，应改为“ DS1511 542SETS DS5120 254SETS。(