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(Chi na Natio nal Textiles Import & Export Corporatio n, NO.222 Jianshe Road, Beijing, China)买方：新加坡通用贸易公司(Ge neral Tradi ng Compa ny, NO.123 Fuche ng Road, Si ngapore)商品名称：鸽牌印花细布("Dove" Brand Prin ted Shirti ng)规格：30 X 36 72 X 69 35/6" X 42 YARD数量：67,200码单价：HKD3.00/YARD CIF SINGAPORE ，含佣金3%总值：HKD201,600.00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, 2005 To: Bank of China Beiji ngWe hereby ope n our Irrevocable Letter of Credit No.L-1234 in favor of China Nati onal Textiles Import & Export Corp, for acco unt of Gen eral Tradi ng Compa ny, Sin gapore, up to an aggregate amou nt of HK $201,600,00(Say Us Dollars Two Hun dred and One Thousa nd Six Hun dred On ly) CIFC2% Sin gapore for 100% of the in voice value relative to the shipme nt of: 67,200 Pieces of Dove Brand Printed Shirting 30 X 36 72 X 69 35/6" X 42 yards as per Con tract No.PS-1234 dated October 11,2005.From China port to Sin gapore.Drafts to be draw n at 30 days after sight on our bank and accompa nied by the follow ing docume nts marked "X".(X)Sig ned Commercial In voice in triplicate(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID.(X) One origi nal Marine In sura nce Policy or Certificate for 150% full in voice value coveri ng All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s).Partial shipme nts are permitted.Tran sshipme nt is prohibited.Shipme nt must be effected not later tha n January 31,2006, Draft(s) draw n un der this credit must be n egotiated in Sin gapore on or before Jan uary 31,2006.请指出并修改信用证的不符点实例02合同条款如下卖方：中国粮油食品公司(Chi na Natio nal Cereals, Oils & Foodstuffs Corp.)买方：温哥华加拿大食品公司(Ca nada Food Corp., Van couver)商品名称：长城牌草莓酱(Gread wall brand strawberry jam)规格：340克听装。
数量：1000箱(每箱50听)。
单价：CIF温哥华，每箱30加元。
总值：30,000加元。
包装：纸箱装。
保险：由卖方按发票金额110%投保一切险。
装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。
信用证须不迟于装运月份前卖方。
30天到达有效期应为最后装运期后15天在中国到期。
签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下：Date: 1 June, 1988To: Bank of China, Beiji ngWe hereby ope n our Irrevocable Letter of Credit No.9876543 in favour of Can ada Food Corp., Van couver for acco unt of China Nati onal Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Van couver (Say Ca nadia n Dollars Three Thousa nd On ly), for 110% of the in voice value relative to the shipme nt of: Canned Strawberry Jam 100 cartons (each 50 can s). As per Con tract SC-3, from Van couver, Can ada to China portDrafts to be draw n at sight on our bank and accompa nied by the follow ing docume nts, marked"X":……Partial Shipme nts permitted.Tran sshipme nt permitted.Shipment must be effected not later than 31 August 1988.This L/C is valid at our counter un til 5 September 1988. For Bank A实例03合同条款如下：卖方：中国粮油食品公司(Ch ina Natio nal Cereals, Oils & Foodstuffs Corporatio n)买方：温哥华香港食品公司(Ho ng Kong Food Compa ny. Van couver)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2.50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 Nati onal Cereals, Oils & Foodstuffs Corporati on,Beiji ng, ChinaAdvised through Bank of China, Beiji ngNo. BOC 92/10/05DOCUMENTARY LETTER OF CREDIT IRREVOCABLEDear Sirs:You are authorized to draw on Hong Kong Food Compa ny, Van couver for a sum not exceed ing CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONL Y) available by draft drawn on them at sight accompanied by the following docume nts:----- Full set of Clea n on Board Bills of Ladi ng made out to order and bla nk en dorsed, marked "freight to collect" dated no t later tha n November 30, 1992 and no tify acco un tee.----- Signed Commercial In voice in quin tuplicate.----- Caadia n Customs In voice in quin tuplicate.----- In sura nee Policies (or Certificates) in duplicate coveri ng Marine and War Risks. Evide ncing 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 $ 2.50 per tin CFRC 3% Van couver, details as per your S/C No. 92/8712.Partial shipme nts are allowed.Tran sshipme nt is allowed.This credit expires on November 30, 1992 for negotiation in China.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. Han derson & 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52.50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, USANO.10/1375DATE: 18 October, 1992DOCUMENTARY LETTER OF CREDITIRREVOCABLETo: Guan gzhou Garme ntsImp. & Exp. Corp.Guan gzhou, ChinaAdvis ing Bank: Bank of China, Guangdong Bran ch, Guan gzhou ChinaDear Sirs,You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONL Y) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents:1. Full set of Clea n on Board Bills of Ladi ng made out to order and bla nk en dorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.2. Sig ned Commercial In voice in triplicate, i ndicati ng S/C No.92/1234 dated 3 August, 1992.3. One origi nal in sura nee Policy/Certificate.Shipme nt from Chi na 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. Brow n & Co., 175 Queen ' s Way, Ho ng 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。