合同信用证课堂练习答案 １．请为中国大米制作含下列内容的合同条款： 品名：中国大米 规格：不完善颗粒不超过17% 杂质不得超过1% 水分不得超过15% 数量：1000公吨，溢短装5%，由卖方选择 包装：麻袋装，每袋约100公斤，以毛作净 Commodity & specification: Chinese Rice Broken grains (Max.) 17% Admixture (Max.) 1% Moisture(Max.)15% Quantity :1000 metric ton 5% more or less at seller’s option Packing: packed in gunny bags of 100kgs each Gross for net 2．按照下列成交条件签订出口合同，在空白合同中填写有关条款 交易条件如下： 上海龙华贸易有限公司（LONGHUA TRADING CO．，LTD．10TH FLOOR LONGHUA MANSION，56 FUXIN RD．，SHANGHAI CHINA与加拿大TBS公司（TMES BROWN&SONS CO．，LTD．#604-610JALAN STREET，TORONTO，CANADA）就陶瓷餐具通过几个回合的交易磋商，就各项交易条件达成共识，概括如下：

货号 品名 规格 成交数量 单价 HX2016 45-PIECE DINNERWARE SET 542SETS USD23.50/SET HX3018 30-PIECE DINNERWARE SET 800SETS USD20.40/SET HX4015 57-PIECE DINNERWARE SET 443SETS USD23.20/SET HX5014 85-PIECE DINNERWARE SET 254SETS USD30.10/SET

成交价格条件：HX3018两套装一纸箱，HX2016，HX4015和HX5014一套一纸箱，共1639纸箱 装货/装运条件：自中国上海经海运至加拿大多伦多港，装运期为2007年4月。承诺分批和转船 保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海洋运输物资险中的水渍险和战争险 付款条件：不可撤销即期信用证付款 合同号：SHHX07027 合同日期：2007年4月3日 SALES CONFIRMATION （1）NO．：SHHX 07027 （2）DATE：April 3,2007 （3）THE SELLER：LONGHOA TRADING CO.,LTD ADDRESS：10TH FLOOR LONGHUA MANSION，56 FUXIN RD．，SHANGHAI CHINA （4）THE BUYER：TMES BROWN&SONS CO．，LTD． ADDRESS：#604-610JALAN STREET，TORONTO，CANADA

（5）ART．NO． （6）COMMODITY （7）UNIT （8）QUANTITY （9）UNIT PRICE（USD） （10）AMOUNT（USD） （12）PACKING：TWO SET TO A CARTON OF HX3018,HX2016,HX4015 AND HX5014 IS ONE SET TO A CARTON, ALTOGETHER IS 1639 CATTONS

（13）PORT OF LOADING & DESTINATION: SHIPMENT TO BE EFFECTED DURING APRIL 2007 FROM SHANGHAI TO TORONTO CANADA BY OCEAN TRANSPORTATION PARTIAL SHIPMENTS AND TRANSSHIPMENT ALLOWED. （14）TERM OF PAYMENT：BY IRREVOCABLE LETTER OF CREDIT PAYABLE AT SIGHT

（15）INSURANCE：TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST WITH PARTICULAR AVERAGE AND WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE’S INSURANCE COMPANY OF CHINA(PICC)

操作题——审证练习 1、训练材料

CIFC5% TORONTO CIFC5% TORONTO HX2016 45-PIECE DINNERWARE SET SETS 542 USD23.50/SET USD12737.00

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1639 USD46980.00 （11）TOTAL CONTRACT VALUE：SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EITHTY ONLY （1）合同规定：”Partial Shipment and Transshipment allowed.”（承诺分批与转运） 来证规定：”Partial Shipment and Transshipment not allowed.”（不承诺分批与转运） （2）合同规定：”Letter of Credit shall be available by draft(s) at sight.”（见票即付） 来证规定：”Draft(s) at 30 day’s sight.”（见票后30天付款） （3）合同规定：“金额USD20.000 CIFC3 Hamburg.” 来证规定：“金额USD20.000 CIF Hamburg.” （4）来证规定：”Transshipment is allowed by Evergreen Line at Hong Kong port only.”（只能通过Evergreen Line承运人在香港地区转运） 咨询题 审证时发觉上述四种情形，你将如何处理？若（1）和（2）中的合同规定与来证规定互换你又将如何处理？ 答案：略

2、请按照下列合同条款及审证要求审核国外来证，指出信用证中存在的咨询题，并讲明如何 修改。 SALES CONFIRMATION S/C NO：954361 DATE：June 15, 2003 THE BUYER: The Eastern Trading Company, Osaka, Japan THE SELLER: Shanghai Donghai Garments Imp. & Exp. Corp., Shanghai, China NAME OF COMMODITY AND SPECIFICTION： Pure Cotton Men's Shirts Art. No. 9-71323 Size Assortment S/3 M/6 and L/3 per dozens QUANTITY：5000 dozens 3% more or less at seller's option PACKING：Each piece In a polybag, half a dozen to a paper box ,10 dozens to a carton UNITE PRICE: US$120.00 per doz. CIFC 5% Kobe/Osaka SHIPMENT：During Aug./Sept 2003 In two equal shipments INSURANCE：To be covered by the seller for 110% of Invoice value against all Risks as per China Insurance Clause dated Jan. 1st, 1981. YAYMENT：By Irrevocable letter of credit payable at sight, to reach the seller not later than July 20, 2003 and remain valid for negotiation In China until the 15th days after the date of Shipment.

IRREVOCABLE DOCUMENTARY LETTER OF CREDIT FUJI BANK,LTD. 1-CHOME,CHIYODA-KU C.P.O.BOX 148 ,TOKYO,JAPAN L/C No.219307 July 15th, 2003 Advising Bank: Bank of China, Shanghai Beneficiary: Amount: not exceeding Shanghai Donghai Carments Imp. & Exp. Corp. US$600,000.00(618,000.00) Shanghai China Dear Sir: At the request of THE EASTERN TRADING COMPANY , Osaka, Japan. We here Issue In your favour this Irrevocable documentary Credit No.219307 which Is available by acceptance of your draft at 30 days after sight(AT SIGHT) for full Invoice value drawn on FuJi Bank Ltd. New York Branch, New York , N.Y.U.S.A. bearing this clause:“Drawn under documentary Credit No 219307 of FuJi Bank Ltd.” accompanied by the following documents: （1）Signed Commercial Invoice In four copies. （2）Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight collect(PREPAID)” and notify applicant. （3）Insurance Policy for full Invoice value of 150% (110%)covering all Risks as per ICC dated Jan.1st,1981. （4）Certificate of Origin Issued by the China Exit and Entry Inspection and Quarantine Bureau. （5）Inspection Certificate Issued by applicant. Covering: 5000 dozens (5000 DOZENS 3% MORE OR LESS AT SELLER’S OPTION)Pure Cotton Men's Shirts Art. No. 9-71323 Size Assortment: S/3、M/6、L/3 per dozen At US＆120(PER DOZ) CIFC5% Kobe/Osaka, packed In cartons of 10 dozens each. Shipment from Chinese Port to Yokohama (KOBE/OSAKA)at buyer's option not later than Sept. 30, 2003.(DURING AUG./SEPT.2003 IN TWO EQUAL SHIPMENT) Transshipment Is prohibited, partial Shipments are allowed. The credit Is valid In Shanghai,China. Special conditions: Documents must be presented within 15 days after date of Issuance of the Bills of Lading, but In any event within this credit validity.