信用证审核测试题
信用证试题
一、单项选择题（每题1分，共20分）1、（D）信用证规定受益人开立远期汇票，但能即期收款，受票人到期支付，开证申请人承担贴现息和承兑费。
A、即期付款B、延期付款C、承兑D、假远期2、下列属于信用证条款中开证行保证文句的是（B ）。
A、Letter of guarantee and discrepancies are not acceptable.B、We hereby undertake to honor all drafts drawn in accordance with terms of this credit.C、One copy of commercial invoice and packing list should be sent to the credit openers 15 days before shipment.D、Drafts to be drawn for full CIF value less 5% commission, invoice to show full CIF value.3、可转让信用证下办理交货的是（D ）。
A、第一受益人B、开证申请人C、中间商D、第二受益人4、如信用证未作规定，则汇票的付款人是（C ）。
A、开证申请人B、受益人C、开证行D、议付行5、汇票的抬头做成指示样式，说明（D ）。
A、汇票不能通过背书转让B、汇票无须通过背书即可转让C、仅能由银行转让D、须通过背书方能转让6、（D）在商业单据中处于核心地位。
A、海关发票B、海运提单C、保险单据D、商业发票7、信用证项下商业发票的抬头人一般是（B）。
A、出口商B、开证申请人C、开证行D、议付行8、某合同和相关的信用证都规定交易货物为纸箱包装1500台电风扇，不允许分批装运。
但在装船时发现，有30个纸箱破损，其中电风扇外罩变形，不能出运。
受益人（B）。
A、可引用国际贸易中有关溢短装的惯例，出运1470台电风扇B、可引用国际贸易中有关溢短装的惯例，出运1425台电风扇C、只能另换30台包装完好、品质合格的电风扇，合成1500台一次性出运9、信用证上所称的“唛头”，是指（D）。
（完整版）审核信用证题目及答案
幼儿园是孩子接触学校启蒙教育的最早阶段，教育内容的趣味性非常重要，既要有趣又要能够传达一些道理，培养孩子的各项基础能力。
幼儿园阶段最常用的资料是幼儿园教案，一般包括活动目标、活动准备过程、提问互动环节、活动反思等内容，帮助幼儿园教师梳理安排好每次的课堂环节。
好的教案设计能让孩子们积极参与，掌握知识技能。
为大家整理了幼儿园一些优质的教案案例，方便大家使用学习。
《大班音乐优质课教案《十个印第安小儿童》》这是优秀的大班音乐教案文章，希望可以对您的学习工作中带来帮助！设计意图：音乐活动是我园的特色之一，它带给幼儿的感觉是自由、轻松而愉悦。
本次活动是将双语渗透于音乐活动的一种新的尝试，教师希望通过此次活动能让幼儿学习双语的积极性得以最大限度地发挥。
在一次很偶然的谈话中，我了解到，幼儿对童话故事《白雪公主》中的“小矮人”形象非常喜爱，而且平时也总是饶有兴趣地哼唱《十个小矮人》这首歌。
于是，我便抓住幼儿这一兴趣，设计了这个活动，从幼儿的主体出发，让幼儿能主动、积极地参与双语活动，活动中教师能与幼儿上下互动，能让幼儿自信地发音并能自如地心情愉快的学习乐曲。
活动目标：1、初步学习歌曲《Ten Little Indian Children》，能大声地用英语来演唱。
2、复习双语单词one——ten，会与数字1——10相对应。
3、积极的参与活动，大胆的说出自己的想法。
4、培养幼儿乐观开朗的性格。
教学重难点：1、认识单词one—ten，会与数字1—10相对应。
2、学习新的乐曲《Ten Little Indian Children》，初步掌握歌词与旋律。
活动准备：1、印有英语单词one——ten的车票两套。
2、情景布置图及汽车座位上粘上数字1——10两排。
3、画有印第安小朋友的图片若干。
4、一套含有中英文的短句，如：一个小孩 one little 。
5、幼儿人手一个小背包，包内放有英语句子纸条两份。
6、幼儿水笔人手一份，教师事先在十个小指上画有简单的脸谱。
01信用证审核练习
实训1：信用证1.4信用证审证练习练习1 审核下列信用证。
将证中有错的地方、我方作不到或应注意的地方指出来。
DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANYDATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON4.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PERCIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6.WEIGHT NOTE COUTER SIGNED BY APPLICANT.7.INSPECTION CERT. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: ABCROTTERDAMNO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.DEUTSCHE BANK A.G., HAMBURG(SIGNED).练习2 分析第2-4页的信用证，填写信用证分析单一份信用证分析单。
信用证题目及答案
信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（A）个工作日之内。
A．5 B．6 C．7 D．82.“单单一致”的纵审时，以（B）为中心。
A 保险单B 商业发票C．海运提单D．装箱单3.下列哪项不属于“正确”制单要求的“三相符”？（B）A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4.当L／C 规定INVOICE TO BE MADE IN THE NAME OF ABC…，应理解为（D）。
A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（C) A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006.在托收项下，单据的缮制通常以（C）为依据。
A．信用证B．发票C．合同D．提单7.一份信用证规定有效期为2008 年11 月15 日，装运期为2008 年10 月，未规定装运日后交单的特定期限，实际装运货物的日期是2008 年10 月10 日。
根据《UCP600》规定，受益人应在（B)前向银行交单。
A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8.信用证支付方式下，银行处理单据时不负责审核（C）。
A．单据与有关国际惯例是否相符 B．单据与信用证是否相符C．单据与国际贸易合同是否相符 D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（C）。
A．服务 B．货物C．单据 D．其他行为10.在信用证支付方式下，象征性交货意指卖方的交货义务是（C）。
信用证审核答案
改为：……I.C.C. DATED 1/1/1981
DS151130-PIECE DINNERWARE AND TEA SET, 544SETS
改为：DS151130-PIECE DINNERWARE AND TEA SET, 542SETS
FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING……TO ORDER OF THE ROYAL BANK OF CANADA……，
改为：……TO ORDER OF BANK OF CHINA
INSURANCE POLICY……130 PERCENT……
改为：……10 PERCENT……
信用证审核答案如何审核信用证信用证审核结果审核信用证信用证审核练习审核信用证的依据是信用证即期信用证国内信用证备用信用证
广西财经学院2008——2009学年第一学期
《国际贸易理论与实务》期末考试（A、B）卷之
“信用证审核”答案
评分标准：审出10个不符点。分别指出信用证存在的问题（1分）并提出具体的改证要求（1分）及理由（1分）（共30分）。
审证结果如下：
序号
信用证存在的问题及改证要求
需要修改的理由
1
2
3
.
.
.
.
4.
.
5.
6.
7.
8.
9.
10
11.
12.
13.
14.
AMOUNT:USD46,980.00
改为：AMOUNT:USD51,678.00
FOR NEGOTIATION IN APPLICANTS COUNTRY
信用证审核练习
信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGE EITNER 1082 SACHIE LAWFORDSeptember 12,2006 5-39110 PAY TO THE Shanghai Shen Hua Lmp. &Exp. Coporation 5,960.00ORDER OF US$THE SUM OF Five thousand nine hundred and sixty only U.S. DOLLARS BANK OF BOSTONTHE FIRST NATIONAL BANK OF BOSTON Louge EITNER:0 000390:837 38593 68968952.试将下列短文译成中文:ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P from of transaction is the possibility of the buyer or this banker refusing to honor the draft and take up the shipping documents,especially at a time when the market is falling.In such a case,the seller may not receive his payment,although he is still the owner of the goods.Under D/Pmethod,before making payment,the buyer can not get documents of title to the goods and take delivery of the goods.The ownership of the goods still remains in the hands of the seller.If the buyer dishonors the draft,the seller can sellthe goods to others.In the case of payment by D/A,the further difficulty arises that,on the buyer accepting the draft,thedocuments of title will be surrendered to him.Hence,if the buyer goes bankrupt or becomes insolvent before the payment by D/P or D/A,unless the buyer is of unquestionable integrity or of there is a special relation between the seller and the buyer.It is far better for the exporter to use L/C rather than D/P or D/A.However,under certain circumstances or for certain purposes,payment by D/P or D/A is still deemed necessary,for instance:(1)For implementation of foreign trade policy,especially for the promotion of trade with developing countries.(2)For promotion of exports,especially to push the sale of our new products and difficultsell commodities.(3)For promotion of trade with the small enterprises by the granting credits to them.(4)For simplifying procedures of payment while doing business with affiliated corporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/P at 30 days after sight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(Trust Receipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。
信用证审核练习 单证
2005年11月全国国际商务单证员培训认证考试国际商务单证缮制与操作试题根据合同审核信用证（30分）SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DA TE: AUGUST 08, 2005BUSAN, KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNA TIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL V ALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSANDONL Y.*** 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance oceantransportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AW AY FROM MOUSTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINA TION: BUSAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDIGTIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.BANK OF KOREA LIMITED ，BUSANSEQUENCE OF TOTAL *27 : 1 / 1FORM OF DOC. CREDIT *40 A : IRREVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE 31 C : 20050825EXPIRY *31 D : DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT *50 : JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564, DONG-GU, BUSAN,KOREABENEFICIARY *59 : WONDER INTERNA TIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT ，NANNING, CHINAAMOUNT *32 B : CURRENCY HKD AMOUNT 39,000.00A V AILABLE WITH/BY *41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT ... 42 C : DRAFT AT 90 DAYS AT SIGHTFOR FULL INVOICE COSTDRAWEE 42 A : BANK OF KOREA LIMITED ，BUSANPARTIAL SHIPMENTS 43 P : NOT ALLOWEDTRANSSHIPMENT 43 T : NOT ALLOWEDLOADING IN CHARGE 44 A : MAIN PORTS OF CHINAFOR TRANSPORT TO ... 44 B : MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C : 20051031SHIPMENT PERIOD 44 :DESCRIPT. OF GOODS 45 A :+COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R.CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46 A :1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO. & CONTRACTNO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47 B : ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEV ALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+ WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND INCOMPL Y WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILLBE PAID MA TURITY.SEND. TO REC. INFO. 72 : /SUBJECT U.C.P.1993 ICC PUBLICATION 500经审核信用证存在的问题如下：。
信用证审证试题及答案
信用证审证试题及答案一、单项选择题（每题2分，共10分）1. 信用证的开证行是：A. 出口商B. 进口商C. 开证行D. 通知行答案：C2. 信用证的有效期是指：A. 信用证的开立日期B. 信用证的到期日期C. 信用证的交单日期D. 信用证的承兑日期答案：B3. 下列哪一项不是信用证的特点？A. 独立性B. 单据化C. 无条件性D. 可转让性答案：C4. 信用证的类型不包括：A. 可撤销信用证B. 不可撤销信用证C. 可转让信用证D. 即期信用证答案：A5. 信用证中规定的“最迟装运日期”是指：A. 货物必须在该日期之前装运B. 货物必须在该日期之前到达C. 货物必须在该日期之前清关D. 货物必须在该日期之前支付答案：A二、多项选择题（每题3分，共15分）1. 信用证审证时，以下哪些单据是必须审核的？A. 发票B. 提单C. 保险单D. 装箱单E. 原产地证明答案：A, B, C2. 信用证中可能包含的条款包括：A. 付款条款B. 交货条款C. 运输条款D. 保险条款E. 质量保证条款答案：A, B, C, D3. 信用证审证时，以下哪些情况可能导致拒付？A. 单据与信用证条款不符B. 单据与合同条款不符C. 单据与国际惯例不符D. 单据内容不完整E. 单据过期答案：A, D, E4. 信用证的有效期和到期地点通常包括：A. 有效期B. 到期地点C. 交单期限D. 交单地点E. 承兑期限答案：A, B5. 信用证审证时，以下哪些因素需要特别注意？A. 单据的一致性B. 单据的完整性C. 单据的准确性D. 单据的时效性E. 单据的合规性答案：A, B, C, D, E三、简答题（每题5分，共20分）1. 请简述信用证审证的基本流程。
答案：信用证审证的基本流程包括：接收信用证、审核信用证条款、准备单据、提交单据、审核单据、处理不符点、结算和通知。
2. 信用证审证时，如何处理不符点？答案：处理不符点时，首先需要确定不符点的性质和严重程度。
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SALES CONTRACT
NO. ZCM9368Date：SEP 27，2004 Seller：SHANGHAI TENGXING TRADING CO.，LTD.
Address：15 DONGFANG ROAD，SHANGHAI，CHINA.
Buyer：UNIWORLD S.R.L.
Address：ARZAGA 28，20185，MILANO，ITAL Y
The undersigned（签名）Sellers and Buyers have agreed（达成协议）to close the following transaction according to the terms and conditions stipulated below：（允许分皮，不允许转运）
SHIPMENT TO BE EFFECTED BEFORE THE END OF OCTOBER FROM SHANGHAI TO MILANO，ITALY WITH PARTIAL
SHIPMENT ALLOWED AND TRANSHIPMENT NOT
ALLOWED．
PAYMENT L/C A T 60 DAYS AFTER SIGHT
PACKING 50KG / NEW AND EXPORT WORTHY BAG
MARKS & NOS．J. B. S
SHHX98027
ITALY
C/NO.1-UP1
INSURANCE TO BE COVERED BY THE SELLER FOR 110% OF INVOICE V ALUE（价值）
AGAINST（反对）FPA RISKS（平安险）AND WAR RISKS
（战争险）AS PER OCEAN MARINE CARGO CLAUSES（所
有货物条款）AND OCEAN MARINE CARGO W AR RISKS
CLAUSES OF P．I．C．C ．DA TED 1 / 1 / 1981. DONCUNMENT : +SIGNED INVOINCE IN FIVE COPIES （一式五份）;
+PACKING LIST（包装单）IN FOUR COPIES ;
+INSURANCE CERTIFICA TE（保险单）IN THREE COPIES ;
买方（签章）卖方（签章）
THE BUYER THE SELLER
（2）国外来证
Form of Doc Credit：REVOCABLE （可撤消）
Doc Credit Num：MLC9067
Date of Issue：041001
Date / Place Expiry（终止日期、地点）1115 , IN THE COUNTRY OF APPLICANT Applicant：UNIWLD S.R.L，ARZAGA 28，20185 MILANO ITAL Y（投保人）Beneficiary：SHANGHAI TENGXIN TRADING CO.，LTD.15 DONGFANG ROAD，SHANGHAI，CHINA.
Amount：HKD 18000．00
Avail With By：BANK OF CHINA, SHANGHAI BRANCH
Drafts At：L/C A T 60 DAYS AFTER DATE
Drawee：ISSUING BANK
Partial Shipments：ALLOWED（部分装运）
Transhipment：ALLOWED（转运）
Loading on Board：SHANGHAI，CHINA
Transport to：MILANO，ITALY （目的地）
Latest Shipment：041031 （最迟装船期）
Description of Goods：FOR 20MT OF MANGANESE SULPHATE A T A PRICEF USD600 PER MT，CFR MILANO，ITALY
Document Required :
1、SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE.
2、PACKING LIST IN QUADRUPLICATE.
3、FULL SET(2/3) OF CLEAN ON BOARD MARINE BILL OF LADING CONSIGNED TO ORDER，ENDORSED IN BLANK，MARKED FREIGHT COLLECT NOTIFY UNIWORLD S.R.L，ARZAGA 28，20185 MILANO ITALY .
4、CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.
5、INSPECTION CERTIFICATE OF QUALITY ISSUED BY CCIB.
6、INSURANCE CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING WPA RISKS AND WAR RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES AND OCEAN MARINE CARGO WAR RISKS CLAUSES OF P.I.C.C.DA TED 1 / 1 / 1981.
7、BENEFICIARY'S CERTIFICATE STATING THAT ONE FULL SET OF ALL COPY DOCUMENTS HA VE BEEN SENT TO UNIWORLD S.R.L.BY COURIER BEFORE ETA OF SHIPMENT.
Conditions：
1、ALL DOCUMENTS MUST BE MARKED AS ORIGINAL UNLESS COPY（IES）
2、ALL CHARGES ARE FOR THE BENEFICIARYS ACCOUNT.
3、A CHARGE MAY BE TAKEN IN RESPECT OF ANY TELEGRAPHIC TRANSFER ALL DOCUMENTS MUST BE IN THE ENGLISH LANGUAGE （EXCEPT WHERE OTHERWISE，EXPRESSLY STATED）
Charges：ALL CHGS. OUTSIDE COUNTRY OF ISSUE FOR ACCOUNT OFBENEFICIARY/EXPORTER TRANSIT INTEREST CHARGES ARE PAYABLE BY BENEFICIARY/EXPORTER
Period for Pres：WITHIN 15 DAYS AFTER THE DA TE OF SHIPMENT，BUT WITHIN THE V ALIDITY OF THE CREDIT
Confirmation instructions：WITHOUT
.
1 REVOCABLE （可撤消）改为IRREVOCABLE（不可撤消）
理由：可撤消对出商不利，所以改为不可撤消
2 IN THE COUNTRY OF APPLICANT改为BENEFCIARY
理由：信用证有效地应改在收益人所在国3 TENGXIN 改为TENGXING
理由：地址要完全一样
3 价格单位不对
理由：货币符号不同
5 付款期限不对
理由：汇票的付款期限与合同不符
6 转运应改为不允许
理由：转运条款与合同不符
7 单价不对，600改为900
理由：单价与合同不符
8 CFR改为CIF
理由：贸易术语与合同不符
9 发票4份改为5份
理由：与合同不符
10 运费已付改为运费未付
理由：运费条款与合同不符
11 投保加成与合同不符
12 把WPA改为FPA，保险险别与合同不符。