信用证分析单答案-第三版
分析信用证
3-31分析信用证11 3.3.1 分析信用证 LETTER OF CREDIT TRN: 1111510768 COURIER REFERENCE: A/888692 RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPAN DESTINATION: BANK OF CHINA, NINGBO BRANCH SEQUENCE OF TOTAL: 1/1 FORM OF DOC. CREDIT: IRREVOCABLE DOC. CREDIT NUMBER: H486-2001689 DATE OF ISSUE: 070606 EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANK APPLICANT : TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPAN. BENEFICIARY : NINGBO HUADONG FOOD CO., LTD. NO. 18 DONG SHAN ROAD, NINGBO, CHINA AMOUNT : CURRENCY USD AMOUNT 30 600.00 AVAILABEL WITH /BY: ANY BANK ON SIGHT BASIS BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE: BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH) PARTIAL SHIPMENT: PROHIBITED TRANSHIPMETN : PROHIBITED LOADING IN CHARGE: CHINA FOR TRANSPROT TO: OSAKA, JAPAN. LATEST DATE OF SHIP.: 070615 DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C NO.JP070525 DOCUMENTS REQUIRED: 1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES 2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED ??FREIGHT PREPAID?? NOTIFY APPLICANT 3．PACKING LIST IN TRIPLICATE 4．BENEFICIARY??S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER 5．INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS 6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERS ADDITIONAL CONDITION: DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT. 11 CONFIRMATION: WITHOUT INSTRUCTIONS: ① REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED. ②NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US, I.E. THE BANK OF TOKYO_MITSUBISHI, LTD., 2-3, KITAHAMA 4-CHOME, CHUO-KU, OSAKA 541-8535 AND/OR C.P.O. POX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. END OF L/C THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500. 有关资料：发票号码：07GESP3298 发票日期：2007 年6 月6 日提单号码：CANE090318 提单日期：2007 年6 月12 日船名：PRESIDENT V.006 运费：USD1600 保单号码：9076521 保险费：USD150.00 货物装箱情况：20KGS/CTN H.S.编码：8712.1000 商品情况：30M/T FROZEN PEAPODS 净重：20KGS/CTN 毛重：21KGS/CTN 尺码：(50X40X60)CM/CTN 唛头：TOKO MADE IN CHINA NO.1-UP 生产单位：宁波华东食品有限公司(221089763214) 报检单位登记号：4478633213 集装箱号码：CGHU2332159(40??) 封号：HD20071221 11 3.3.2 分析信用证 KRUNG THAI BANK PUBLIC COMPANY LIMITED BANGKOK USER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MSG USER REF . 108: INFO. FROM CI 115: SEQUENCE OF TOTAL *27：1/1 FORM OF DOC. CREDIT *40A：IRREVOCABLE DOC.CREDIT NUMBER*20：BL120197 DATE OF ISSUE 31C： 070123 EXPIRY *31D： DATE 070422 PLACE CHINA APPLICANT BANK 51D： KRUNG THAI BANK PCL.,SUANMALI IBC. APPLICANT *50 ：METCH THAI CHEMICAL COMPANY LIMITED 45-7 MAITRICHITR RD., BANGKOK,THAILAND. BENEFICIARY *59：SINOCHEM GUANGDONG IMPORT AND EXPORT CORPORATION 58, ZHAN QIAN ROAD, GUANGZHOU,CHINA. AMOUNT *32B：CURRENCY USD AMOUNT 16,264 AVAILABLE WITH/BY *41D：ANY BANK BY NEGOTIATION DRAFTS AT … 42C：30 DAYS AFTER SIGHT DRAWEE 42D：KRUNG THAI BANK PCL., SUANMALI IBC, PARTIAL SHIPMENTS 43P：PROHIBITED TRANSHIPMENT 43T：ALLOWED LOADING IN CHARGE 44A：GUANGZHOU, CHINA FOR TRANSPORT TO … 44B：BANGKOK, THAILAND LATEST DATE OF SHIP. 44C：070412 DESCRIPT. OF GOODS 45 A： 42.80 M/T LITHOPONE 30PCT ARROW BRAND USD380 PER MT DETAILS AS PER PRO FORMA INVOICE NO.01TH44GD176A3-032 DATED JAN. 22, 2007 CIFBANGKOK, THAILAND DOCUMENTS REQUIRED 46 A： + SIGNED COMMERCIAL INVOICE IN 3 COPIES SHOWING SEPARATELY FOB VALUE, FREIGHT CHARGE, INSURANCE PREMIUM, CIFVALUE AND COUNTRY OF ORIGIN + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING TO ORDER OF KRUNG THAI BANK PUBLIC COMPANY LIMITED MARKED FREIGHT PREPAID NOTIFY APPLICANT + MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK, FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIM 11 PAYABLE IN THAILAND COVERING INSTITUTE CARGO CLAUSES (A) AND WAR RISKS. + PACKING LIST IN 5 COPIES. + ONE FULL SET OF NON-NEGOTIABLE SHIPPPING DOCUMENTS MUST BE SENT TO THE APPLICANT BY AIR COURIER WIHTIN 3 DAYS AFTER SHIPMENT AND BENEFICIARY??S CERTIFICATE TO THAT EFFECT IS REQUIRED. + BENEFICIARY??S CERTIFICATE CERTIFYING THAT ONE COPY EACH OF INVOICE, B/L HAVE BEEN FAXED TO BUYER TO FAX NO.662-225 WITHIN 3 DAYS AFTER SHIPMENT. + INSPECTION CERTIFICATE OF QUALITY ISSUED BY COMPETENT AUTHORITIES. ADDITIONAL COND. 47A ： + ALL DOCUMENTS MENTIONING THIS L/C NO. + BOTH AMOUNT AND QUANTITY PLUS OR MINUS 5PCT ACCEPTABLE + IF ANY DISCREPANCY, WE SHALL DEDUCT USD50 BEING OUR FEE FROM THE PROCEEDS. + THE NAME, ADDRESS, TELEPHONE NUMBER OF SHIPPING AGENT IN BANGKOK MUST BE MENTIONED ON B/L. DETAILS OF CHARGES 71 B：ALL BANK CHARGES OUTSIDE THAILAND INCLUDING COST OF WIRE AND REIMBURSEMENT CHARGES ARE FOR BENEFICIARY??S ACCOUNT. CONFIRMATION *49：WITHOUT CONSTRUCTIONS 78： + UPON RECEIPT OF SHIPPING DOCUMENTS IN STRICT CONFORMITY WITH L/C TERMS, WE WILL COVER YOUR ACCOUNT AND LESS OUR COST OF WIRE IF ANY ACCORDING TO YOUR INSTRUCTION. + DRAFT(S) AND DOCUMENTS TO BE SENT TO US BY COURIER SERVICE MAILING ADDRESS SUANMALI IBC, 20YUKHON 2 RD, POMPRAB, BANGKOK 10100, THAILAND. + THIS ADVICE IS OPERATIVE WITH NO CONFIRMATION TO FOLLOW AND SUBJECT TO ICC 1993 REVISION PUB 500. 有关资料：发票号码:：01A30676-032A 发票日期：FEB.06, 2007 提单号码：COSU298000081 提单日期：MAR.01, 2007 船名：CHAO HE V.036 运费：USD300.00/CONTAINER 保单号码：01-78963 保险费：USD158.00 货物装箱情况：IN 25KGS PLASTIC WOVEN BAG, TOTAL 1712BAGS 总净重：42.80MT 总毛重：42 971.2KGS 总尺码：41.944M 3 唛头：P.T.C 商品名称:箭牌立德粉30% BANGKOK 集装箱：TTNU3112933 (20??) 封号：062472 (20GP) FCL TGHU2115222 (20??) 封号：062478 (20GP) FCL 出口口岸：广州海关 (5100) 核销单号码：44MO58868 生产厂家：湖南湘潭华荣厂(66893214412) 计量单位：千克 11 报检单位登记号：8876544721 11 3.3.3 分析信用证 VolksbankSchorndorf MEMBER OF THE GENO GROUP GERMANY FAX MESSAGE From: Volksbank Schorndorf, Joh-Phil.-Palm-Str.39, D-73614 Schorndorf / Germany To: DG-Bank, Hong Kong/Hong Kong Test: / USD 67.200.-/ 19.11.2007 Issue of a Documentary Credit Kindly note that we hereby establish our irrevocable documentary Credit No.4.1520 Date of Issue ：November18, 2007 Expiry Date ：January18, 2008, Place China Applicant ：LUCKY FREUND VICTORIA INTERNATIONAL STUTTGAURTE STR. 5D-84618 SCHORNDORF/GERMANY Beneficiary ：GUANGDONG MACHINERY IMPORT & EXPORT CORPORATION (GROUP) 720 DONG FENG ROAD EAST GUANGZHOU CHINA. Amount ：USD 67200.00 Say U.S.Dollars sixty seven thousand two hundred exactly Available with/by ：Any bank by negotiation against the documents detailed herein and beneficiary??s drafts at sight drawn on us under L/C No.4.1520 for 100 percent of the invoice value. Partial Shipments ：Allowed Transshipment ：Allowed Loading in Charge ：China ports For Transport to ：Rotterdam port by seafreight Latest Date of Shipment ：January 3, 2008 Descript. of Goods： 4500 pcs of Stainless Steel Spade Head S821/29099 USD9.60/pc 2500 pcs. of Stainless Steel Spade Head F807/22199 USD9.60/pc according to Sales Contract No. A97DE23600256 dd.Nov.12, 2007 and Fax Order dd.Oct.9, 2007/knr-sche .CIF Rotterdam (Incoterms 2000) Documents required： 1. Signed commercial invoice 3-fold 2. Full set of clean on board marine Bills of Lading made out to order of Wim Bosman BV, P.O.Box 54064, NL-3008 JB Rotterdam, Netherlands.Marked ??Freight Prepaid?? Notify Applicant (as indicated above) 3. GSP Certificate of Origin, Form A, certifying goods of origin in China issued by competent authorities 4. Packing List, 3-fold 5. Insurance Policy/Certificate, issued to the applicant (as 11 indicated above), covering risks as per ??Institute Cargo Clauses (A)??and ??Institute War Clause (Cargo)?? including Warehouse to Warehouse Clause up to final destination at Schorndorf, for at least 110 pct of CIF-Value, marked ??Premium Paid??, showing claims if any payable in Germany, naming settling agent in Germany. Additional Conditions ：If an amendment to that credit is not accepted by the beneficiary the beneficiary??s signed statement to that effect is required. Details of Charges ：All banking charges outside the issuing bank are for account of beneficiary. USD60.00 being our handling charges for documents not in conformity with L/C terms are also for account of beneficiary. The advising charges for the first Advising Bank for USD80, will be deducted from proceeds upon payment。
进出口业务操作(第三版)实训参考答案第6章
5、信用证商业发票条款中，合同号ZZT19045改为ZZT19054.
6、信用证海运提单条款中，2/3份清洁已装船提单改为3/3份.
7、信用证保险单据条款中投保金额“120% of INVOICE VALUE, COVERING ALL RISKS AND WAR RISKS”改为“110% of INVOICE VALUE, COVERING ALL RISKS”。
【任务2】改证
王敏根据审证结果，给BBG India Limited经理Bali拟写并发送如下改证函。
Dear sirs,
We are pleasure to receive your L/C No. 76905 issued by IngVysya Bank Ltd,..But we find that it contains some discrepancies with S/C No. ZZT19054. Please instruct the issuing bank to amend the L/C A.S.A.P. The L/C should be amended as follows:
国际结算(第三版)课后习题参考答案
国际结算（第三版）课后习题参考答案第一章国际结算导论一、1 支付工具划账冲抵2 票据单据银行3 协定贸易结算4 货物单据化所有权二、1 F 2 F 3 T 4 F 5 F 6 T三、1 A 2 C 3 A 4 C第二章国际结算中的票据一、1 拒付退票2 2007年4月3日3 商业本票银行本票4 银行汇票商业汇票5 光票跟单汇票6 非票据义务人义务被保证人二、1 F 2 F 3 F 4 T 5 F 6 F三、1 B 2 B 3 D第三章汇款一、1 (1)remitter (2) payee (3)remitting bank (4) paying bank2 (1)outward remittances (2) inward remittances3 (1) T/T (2) M/T (3) D/D4 (1) chips (2) fed wire (3) bank’s internal payment by book entries5 (1) mail advice (2) payment order6 (1) bank er’s cheque (2) bank’s promissory note7 draft on center8 (1) goods sold (2) selling on consignment9 略二、 1 T 2 T 3 F 4 T 5 F 6 F三、 1 D 2 B 3 A 4 A 5 C 6 A第四章托收一、1 (1)acceptance (2)payment2 （1）bills of exchange （2）invoices3 (1) clean (2) documentary (3) direct4 (1) principal (2) remitting bank (3)collecting presenting(4) drawee5 （1）collection instruction（2）URC 5226 （1）blank（2）special7 （1）address（2）presentation（3）address8 (1) payment D/P (2) acceptance D/A(3) tenor draft(4) paid at sight acceptance(5) signed trust receipt (6) promissory notes(7) letter of undertaking9 (1) collection bills purchase (2) advance against collection(3) accommodation bills for discount(4) trust receipt10 略二、 1 T 2 F 3 F 4 T 5 T 6 T 7 T 8 F 9 F 10 F第五章信用证一、1．有条件2．代理行3．背对背信用证4．信用证的有效期内5．符合信用证条款规定的单据6．开证行7．受益人提交的单据8．进口商/申请人9．第一性的10．偿付行二、BCACB DBBCB ADAAA DB三、×√×√√××√√×四、（单选）CBCCD ACCDB五、1．分析：BanK1 的拒付理由成立。
信用证分析单
总尺码(Total Measurement) 运费(Freight & charges)
开户行.帐号(Account No.) 保单背书(endorsement of insurance Policy) 发票日期(Date of invoice) 运费率(Rate) 提单号(No. of B/L) 运费吨(Revenue Ton)
汇票出票人(Drawer)
受票人(Drawee)
汇票付款期限(Time of payment) 汇票金额(Amount of draft) 成交术语(Trade term) 货物件数(重量)(Nos. of Pkgs. or Weight) 收货地点(Place of receipt) 提货地点(Place of delivery) 卸货港(Port of discharge) 提单日期(date of B/L)
受款人(Payee) 保险金额(Amount insured) 货物名称(Name of Commodity) 装运港(Port of Loading) 承运船名.航次(Vessels name & Voyage No.) 装船日(Date of shipment) 提单份数(Copy of B/L) 签单地点(Place of Issuing)
受益人(Beneficiary)
付款行(Paying bank)
议付行(Negotiating bank) 保险代理(Insurance Agent) 提单抬头(Consignee) 承运人(Carrier)
付款行(Paying bank) 承保险别(Coverage insured) 偿付地点(赔付地点--Claim Payable at) 提单通知人(Notify Party)
信用证分析单
L/C 分析单如分析单内容与合同不符或有疑问，请查核信用证原本。
1．签名发票：1）一正三副。
显示唛头、L/C No.2）货物描述：FURNITURE AS PER BENEFICIARY’S PROFORMA INVOICE NO. DFH1025 DATED 08.03.20003）FOB SHENZHEN4）Full name and address of the manufacturers:SHENZHEN xxx IND. DEVELOPMENT CO. LTD..显示“H.S.Code 940350”2．装箱单: 显示唛头、L/C No.3．C/O:1）一正三副, 显示L/C No.2）显示“The goods are of China origin. The exporting country is P.R.China.”3）Name and address of the manufacturer and the exporter:SHENZHEN xxx IND. DEVELOPMENT CO. LTD..4．全套船东提单：显示唛头、L/C No.1）TO THE ORDER OF NATIONAL BANK OF FUJAIRAHNotify: 见前页Shpper: 受益人2）“FREIGHT PAYABLE AT DESTINATION3）船公司在目的港代理人的名称、地址、电话号码4）提单签发人的名称、地址、电话、传真号码5）不接受货代提单。
必须是港口至港口运输。
5．不允许用以下航线：United Pacific Container. Handuck Shipping Co. Ltd.. Golden Gulf. Green Line Shipping andHax Global Ltd.6．船东证明：CERTIFICATE 显示L/C No.WE HEREBY CERTIFY THAT THE CARRYING VESSEL IS PERMITTED TO ENTER ANY ARAB PORT IN ACCORDANCE WITH THEIR LOCAL LAWS AND REGULATIONS.7．船东证明：CERTIFICATE 显示L/C No.WE HEREBY CERTIFY THAT THE SHIPMENT IS EFFECTED BY CONFERENCE OR REGULAR LINE VESSEL WHICH ARE NOT OVER 15 YEARS OF AGE, COVERED BY INSTITUTE CLASSIFICATION CLAUSE.8．两份装船通知：装船后5日内发传真1）To: xxx Fax: 9714 33676572）To: xxx Fax: 9714 3329150显示：L/C No, shipper’s name, invoice value, merchandise, quantity, marks, mode of packing, name of ship, voyage number, B/L No, date of shipmentOpen Policy/ Cover Note number: INT-90/21-10/70.。
信用证案例分析含答案完整版
信用证案例分析含答案 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】信用证的再转让I银行开立一张不可撤消可转让跟单信用证，以M作为受益人，A 行为该证的通知行。
在A行将该证通知M后，M指示A行将此证转让给X,该转证的到期日比原证早1个月。
第二受益人X受到转证后，对于转证的一些条款与第一受益人M产生了分歧。
双方经过多次协商，终未达成协议。
而此时，该转证已过期。
于是M请求A行将已过期的未使用的转证恢复到原证。
鉴于原证到期日尚有1个月，M要求A行能将恢复到原证的金额再度转让给新的第二受益人Y。
A行认为它不能同意M的做法。
因为将该证转让给Y构成了信用证的第二次转让，而这正违反了《UCP600》第38条的规定。
况且，A行未从第二受益人X处收到任何货物未出运.转证未被使用或者同意撤销转证之类的信息。
分析A行在认识上存有误区。
将未使用过的转证再次转让给另一新的第二受益人不能被视作为二次转让。
《UCP600》第38条规定：除非信用证另有规定，可转让信用证只能转让一次，因此，该信用证不能按第二受益人要求转让给随后的第三受益人。
根据此条文意，由第一受益人作出的再次转让并不构成二次转让，而视为一次同时转让给多个受益人的情形。
所以此等转让并非为《UCP600》所禁止。
在此案中，既然第二受益人X并未接受转证，第一受益人M当然可以自动地将该证转让。
当然A行也并未义务接受M再次转让的指示。
《UCP600》第38条又规定：除非转让范围和方式已为转让行明确同意，转让行并无办理该转让的义务。
倘若A行同意将该证转让给Y，比较谨慎的做法是：它从X处获取一份书面指示同意撤销未用的转证，同时退回转证通知。
开证行对议付行的偿付责任1992年10月，法国某公司（卖方）与中国某公司（买方）在上海订立了买卖200台电于计算机的合同，每台CIF上海1000美元，以不可撒销的信用证支付，1992年12月马赛港交货。
上交信用证分析单 3
上海建龙进出口贸易有限公司信用证分析表1.信用证文本格式□信开□电开√□SWIFT2.信用证号码LES-JLLC043.开证日APRIL 14TH 20034.到期日JUNE 15, 20035.到期地点Vancouver, B. C. , Canada6.兑付方式□付款□承兑□议付7.兑付银行Bank of China, Shanghai Branch 50 Huqiu RoadShanghai P. R. C8.信用证金额US$ 49,704.009.金额允许增减幅度/10.交单期Before April 25th and valid for negotiation in Shanghai until the 15th day after the date of shipment11.开证申请人LEISURE INTERNA TIONAL TRADING CORP.12.受益人SHANGHAI JIANG LONG IMP.&EXP. CO., LTD.13.开证银行The first Canadian Bank M Bank of Montreal International Banking (B.C.)14.通知银行Bank of China, Shanghai Branch15.货物名称LEISURE/JL-LESSC04/V ANCOUVER/NO.1-UP16.价格/交货/贸易术语CIFC3 Vancouver17.最迟装运日MAY 31ST, 200318.装运港Shanghai China19.目的地Vancouver B.C., Canada20.分批装运□允许□不允许21.转运□允许□不允许22.运输标志LEISURE/JL-LESSC04/V ANCOUVER/NO.1-UP23.运输方式□海运□空运□陆运1）汇票金额发票全额付款期限装船后15天在上海进行议付付款人（受票人）LEISURE INTERNA TIONAL TRADING CORP.2）发票种类商业发票出具人/特殊要求三份副本经签署的商业发票，注明信用证号码和船名3）包装单据（装箱单/重量单/尺码单）种类装箱单出具人/特殊要求注明每个包装箱的商品编号，毛重，净重，尺码4）提单种类已装船清洁海运提单出具人/特殊要求全套，凭指示抬头，空白背书，标明运费已付5）原产地证明种类/出具人/特殊要求/6）保险单种类海运保险单或保险凭证出具人/特殊要求.海运保险单或保险凭证可转让，按CIF总金额的110% 投保中国海洋货物运输保险中的“战争险”日期为1/1/19817）检验证书种类/出具人卖方特殊要求经签署8）装船通知种类/出具人/特殊要求/9）寄单证明种类/出具人受益人特殊要求证明一套单据在货物装船后寄给了开证申请人10）受益人证明（其他内容）种类/出具人/特殊要求/11）承运人/船公司证明种类/出具人/特殊要求/12）其他单据种类/出具人受益人特殊要求证明一套发票和提单已经直接向买方传真26.特别条款①所有单据的副本需通过航空邮件一次性寄给我们②所有在加拿大以外发生的银行费用由受益人承担③标明Shipping Mark:LEISURE/JL-LESSC04/V ANCOUVER/NO.1-UP27.银行费用①所有在加拿大以外发生的银行费用由受益人承担②③28.信用证审核意见1）信用证条款：Date and Place of Expiry: JUNE 15, 2003At the place of the Applicant存在问题：信用证的到期地点不应为国外买家所在地，易产生逾期交单修改意见：Place of Expiry should be " in China ".2）信用证条款：To: 致:Jianglong Imp. & Exp. Co. 888 Panyu RoadShanghai , China.存在问题：受益人名字有误，会影响收汇修改意见：The name of the Beneficiary is Jianlong Imp. & Exp. Co. Ltd., not"Jianglong Imp. & Exp. Co."3）信用证条款："INSPECTION CERTIFICATE ISSUED BY THEREPRESENTA TIVE OF LEISUREINTERNATIONAL TRADING CORPORA TION" TO "INSPECTIONCERTIFICATE ISSUED BY THE CCPIT".存在问题：限制过严，对卖方不利修改意见：删除该条款4）信用证条款：HUANLE BRAND BOA SLIPPERSART. NO. SH227 SH279 AS PER BUYER'S ORDER NO.LFS9710 "存在问题：一个品种货号有误与实际出运货号不符修改意见：改为The L/C is covering shipment of "Huanle Brand Boa Slippers Art. No. SH226, SH279 as per Buyer's Order No.LES97100",5）信用证条款：US$ 49700.00存在问题：信用证金额有误，无法全额出运货物修改意见：The amount of L/C should be US$ 49704.00, not "US$ 49700.00" 29.请将信用证中的单据条款翻译成中文。
信用证案例分析含答案完整版
信用证案例分析含答案 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】信用证的再转让I银行开立一张不可撤消可转让跟单信用证，以M作为受益人，A 行为该证的通知行。
在A行将该证通知M后，M指示A行将此证转让给X,该转证的到期日比原证早1个月。
第二受益人X受到转证后，对于转证的一些条款与第一受益人M产生了分歧。
双方经过多次协商，终未达成协议。
而此时，该转证已过期。
于是M请求A行将已过期的未使用的转证恢复到原证。
鉴于原证到期日尚有1个月，M要求A行能将恢复到原证的金额再度转让给新的第二受益人Y。
A行认为它不能同意M的做法。
因为将该证转让给Y构成了信用证的第二次转让，而这正违反了《UCP600》第38条的规定。
况且，A行未从第二受益人X处收到任何货物未出运.转证未被使用或者同意撤销转证之类的信息。
分析A行在认识上存有误区。
将未使用过的转证再次转让给另一新的第二受益人不能被视作为二次转让。
《UCP600》第38条规定：除非信用证另有规定，可转让信用证只能转让一次，因此，该信用证不能按第二受益人要求转让给随后的第三受益人。
根据此条文意，由第一受益人作出的再次转让并不构成二次转让，而视为一次同时转让给多个受益人的情形。
所以此等转让并非为《UCP600》所禁止。
在此案中，既然第二受益人X并未接受转证，第一受益人M当然可以自动地将该证转让。
当然A行也并未义务接受M再次转让的指示。
《UCP600》第38条又规定：除非转让范围和方式已为转让行明确同意，转让行并无办理该转让的义务。
倘若A行同意将该证转让给Y，比较谨慎的做法是：它从X处获取一份书面指示同意撤销未用的转证，同时退回转证通知。
开证行对议付行的偿付责任1992年10月，法国某公司（卖方）与中国某公司（买方）在上海订立了买卖200台电于计算机的合同，每台CIF上海1000美元，以不可撒销的信用证支付，1992年12月马赛港交货。
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上海环宇贸易有限公司
Shanghai Universal Trading Co.,Ltd
信用证分析单
1.信用证文本格式□信开□电开□SWIFT
2.信用证号码AM/VA07721SLC
3.开证日2008 年 4 月18 日
4.到期日2008 年 6 月9 日
5.到期地点NETHERLANDS
6.兑付方式□付款□承兑□议付
7.兑付银行任何银行
8.信用证金额USD26660.8
9.金额允许增减幅度----
10.交单期运输单据签发日后15天内，信用证有效期内
11.开证申请人TIBOLIAN TRADING B.V
12.受益人SHANGHAI UNIVERSAL TRADING CO.,LTD
1开证银行 F.VANLANSCHOT BANKIERS HERLANDS
14.通知银行BANK OF CHINA,SHANGHAI BRANCH
15.货物名称 4 ITEMS OF TOTAL 2088SETS OF PLUSH TOYS
16.价格、交货、贸易术语CIF ROTTERSAM(INCOTERMS 2000)
17.最迟装运日2008 年 5 月25 日
18.装运港SHANGHAI
19.目的港ROTTERDAM
20.分批装运□允许□不允许
21.转运□允许□不允许
22.运输标志CE/IMP.087/TIV-PO-CSH0873/ROTTERDAM/CARTON NO. AND UP/KB0278
CE/IMP.087/TIV-PO-CSH0873/ROTTERDAM/CARTON NO. AND UP/KB5411
F-TOYS228/TIV-PO-CSH0873/ ROTTERDAM/CARTON NO. AND UP/KB0677
F-TOYS228/TIV-PO-CSH0873/ ROTTERDAM/CARTON NO. AND UP/KB7900
23.运输方式□海运□空运□陆运
24.应向银行提交的单据以及具体份数
25.单据要求
1）汇票
金额发票金额
付款期限见票后30天
付款人（受票人）F,VANLANSCHOT BANKIERS N.V.,ROYYERDAM,NETHERLANDS
2）发票
种类商业发票
出具人/
特殊要求已签署，以开证申请人为抬头，注明FOB金额以及其他原产地，有详细货物描述
3) 包装单据（装箱单、重量单、尺码单）
种类装箱单、重量单
出具人/
特殊要求显示总箱数和每个纸箱的毛重和尺码有详细货物描述4）提单
种类清洁已装船海运提单
出具人/
特殊要求凭指示抬头，空白背书，表明“运费已付”，被通知方为开证
申请人（指明其全称，地址和电话号码），注明承运人在卸货港
的代理名称和地址
5）原产地证明
种类普惠制原产地证格式A
出具人/
特殊要求说明货物原产地来自中国
6）保险单
种类海运保险单或者保险凭证
出具人/
特殊要求空白背书，按CIF总金额的120%投保协会货物（A）险和协会
战争险
7）检验证书
种类品质检验证书
出具人/
特殊要求已经签署
8）装船通知
种类传真副本
出具人受益人
特殊要求装船后2个工作日内受益人向开证申请人发出传真，告知离港
日期，运输标志，信用证号码，提单号码。
合同号码，订单号
码，总箱数，总毛重，货物价值
9）寄单证明
种类/
出具人受益人
特殊要求证明一套不可依附的装运单据连同3份正本海运提单中的1份以
及正本普惠制原产地证明格式A已在装运后72小时内通过DHL寄给开证申请人
10）受益人证明(其他内容)
种类/
出具人/
特殊要求/
11)承运人/船公司证明
种类/
出具人船公司
特殊要求证明承运船只隶属班轮公司，船龄不超过20年12)其他单据
种类/
出具人/
特殊单据/
26.特别条款
①所有单据必须注明信用证号码
②所有单据必须通过国际快递一次性寄往开证行
③
27.银行费用
①所有银行费用包括开证费用均由受益人承担
②不符单据处理费用为每次50美元
③
28.信用证审核意见
1)信用证条款:31D EXPIRY PLACE NETHERLANDS
存在问题: 与合同规定VALID IN CHINA 不符
修改意见: 改为在中国到期
2)信用证条款:59 MAYING PLAZA
存在问题: 实际为MAYLINGPLAZA
修改意见: 改为MAYLINGPLAZA
3)信用证条款:42C AT30 DAYS AFTER SIGHT
存在问题: 与合同规定的不符
修改意见: 改为即期
4)信用证条款: 43P ALLOWED
存在问题: 与合同规定的不符
修改意见:
5)信用证条款:43T PROTTERDAM
存在问题: 与合同规定不符
修改意见: 应该为允许转运
6)信用证条款:44C 080525
存在问题: 与合同不符
修改意见: 改为080531
7)信用证条款:31D 080609
存在问题: 最迟装运日推迟后,信用证到期日应作相应的顺延
修改意见: 改为080615
8)信用证条款:45A TOTAL 2088 SETS OF PLUSH TOYS
存在问题: 与合同规定不符
修改意见: 改为2080 SETS
9)信用证条款:46A ORIGINAL AND COPY OF QUALITY INSPECTION CERTIFICATE ISSUED AND SIGNED BYTHE APPLICANT
存在问题:检验书的签发权掌握在开证申请人那,无法保证受益人及时正确交单
修改意见:改为中国检验检疫局签发检验证书
10)信用证条款:71B ALL BANKING CHARGES INCLUDING OPENING FEE ARE FOR BENEFICIARY’S ACCOUNT
存在问题:按贸易惯例,开证费用不应由受益人承担
修改意见:改为受益人承担发生在开证行以外的银行费用
毛绒玩具 F. Van Lanschot Bankiers N. V.银行信用证审核结果。