信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(China National Textiles Import & Export Corporation, Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(General Trading Company, Fucheng Road, Singapore)商品名称：鸽牌印花细布("Dove" Brand Printed Shirting)规格：30×36 72×69 35/6" ×42 YARD数量：67,200码单价：YARD CIF SINGAPORE，含佣金3％总值：HKD201,装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。
付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。
保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。
签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABC BANKDate: 1 November, 2005To: Bank of China BeijingWe hereby open our Irrevocable Letter of Credit -1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of:67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract dated October 11,2005. From China port to Singapore.Drafts to be drawn at 30 days after sight on our bank and accompanied by the following documents marked "X"....(X)Signed Commercial Invoice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C FREIGHT PAID.(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s).Partial shipments are permitted.Transshipment is prohibited.Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司 (China National Cereals, Oils &Foodstuffs Corp.)买方：温哥华加拿大食品公司 (Canada Food Corp., Vancouver)商品名称：长城牌草莓酱 (Gread wall brand strawberry jam)规格：340克听装。
数量：1000箱（每箱50听）。
单价：CIF温哥华，每箱30加元。
总值：30,000加元。
包装：纸箱装。
保险：由卖方按发票金额110%投保一切险。
装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。
信用证须不迟于装运月份前30天到达卖方。
有效期应为最后装运期后15天在中国到期。
签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下:Date: 1 June, 1988To: Bank of China, BeijingWe hereby open our Irrevocable Letter of Credit No.9876543 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3, CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China portDrafts to be drawn at sight on our bank and accompanied by the following documents, marked "X": ......Partial Shipments permitted.Transshipment permitted.Shipment must be effected not later than 31 August 1988.This L/C is valid at our counter until 5 September 1988. For Bank A请指出并修改信用证的不符点:实例03合同条款如下:卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corporation)买方：温哥华香港食品公司(Hong Kong Food Company, Vancouver)商品名称: 长城牌草莓酱 (Great Wall Brand Strawberry Jam)规格： 340克听装数量： 50,000听单价： CFR 温哥华每听加元，含佣3%总值： 125,000加元装运期： 1992年11月自中国港口运往温哥华，允许转船和分批装运付款条件：凭不可撤销的即期信用证付款。
信用证议付有效期应为最后装运期后第15天在中国到期合同号码：92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992To: China National Cereals, Oils & Foodstuffs Corporation, Beijing, ChinaAdvised through Bank of China, BeijingNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear Sirs:You are authorized to draw on Hong Kong Food Company, Vancouver for a sum not exceeding CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by draft drawn on them at sight accompanied by the following documents:──Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "freight to collect" dated not later than November 30, 1992 and notify accountee.──Signed Commercial Invoice in quintuplicate.──Canadian Customs Invoice in quintuplicate.──Insurance Policies (or Certificates) in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of the following goods:50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712.Partial shipments are allowed.Transshipment is allowed.This credit expires on November 30, 1992 for negotiation in China.请指出并修改信用证的不符点:实例041992年8月3日签订的第92/1234号合同主要条款：卖方：广州服装进出口公司买方：Messrs. J. Handerson & Co, New York City, USA.商品名称及数量：1,000打丝织女式衬衫单价：每打美元成本加保险加运费到纽约市，含佣3%总金额：52,500美元交货期：1992年11月份由中国港口装运可转运但不可分批装运交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期开来信用证如下:THE STANDARD CHARTERED BANKNEW YORK, USA1375DATE: 18 October, 1992DOCUMENTARY LETTER OF CREDITIRREVOCABLETo: Guangzhou GarmentsImp. & Exp. Corp.Guangzhou, ChinaAdvising Bank: Bank of China, Guangdong Branch, Guangzhou ChinaDear Sirs,You are authorised to draw on & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONLY) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents:1. Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.2. Signed Commercial Invoice in triplicate, indicating S/C1234 dated 3 August, 1992.3. One original insurance Policy/Certificate.Shipment from China port to New York City, USA.Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited.This credit expires on December 10,1992 in China.请指出并修改信用证的不符点:实例05销货合同主要条款如下:合同号码:28KG603卖方:辽宁纺织品进出口公司买方:J. Brown & Co., 175 Queen’s Way, Hong Kong商品名称及数量:羊毛衫 S105 50打M107 60打L109 70打单价: S105 每打成本加运费香港 120美元M107 每打成本加运费香港 150美元L109 每打成本加运费香港 180美元金额: 27,600美元交货期: 1995年11月，不允许分批装运，可转运。