【课外拓展】
一、思考题
1.汇付方式下买卖双方单据如何交接？
2.托收方式下买卖双方单据如何交接？
3.通知行和受益人分别从哪些方面审核信用证？
4.修改信用证的程序是什么？提出修改信用证时应注意什么问题？
5.信用证诈骗的常见方式有哪些？如何进行防范？
二、操作训练题
1.根据以下销售合同（表1-6）审核国外开来的信用证（表1-7），指出信用证中存在的问题并说明应如何修改。
表1-6 销售合同
表1-7 信用证
续表
2.根据以下销售合同审核国外开来的信用证，并回答题后10个问题。
（1）销售合同
售货合同
SALES CONTRACT
1.卖方：宁波新世纪进出口公司 合同编号
THE SELLSES：NINGBO XINGSHIJI IMP.AND EXP.CORP S/C NO.XSH12008
2.地址：中国上海江苏路19号 合同日期
ADDRESS：58 YAOGA ROAD, NINGBO CHINADATE：MAY 27,2012
TEL：0086-574-××××× FAX：0086-574-×××××
E-MAIL：LZHONGCHEN@163.COM
3.买方：THE BUYERS：CLOTHES CARE CO.LTD
4.地址：ADDRESS：290 BOTANY ROAD ALEXANDRIA NSW 2015 AUSTRALIA
E-MAIL：jacky@www.yahoo.com
买卖双方同意按下列条件购进、售出下列商品:
THE SELLERS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDERMENTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS AS STIPULATED BELOW:
28,000PCS 210GRAM/M2, POLO BRAND POLY COTTON SHIRT IN ROYAL BLUE
5.包装：PACKING：PACKED IN CARTONS OF 40PCS
6.唛头： SHIPPING MARKS：C.C.C/ XSH12008/SYDNEY/NO.1-UP
7.装船港口： PORT OF SHIPMENT：ANY CHINESE PORT
8.目的港口： PORT OF DESTIMATION：SYDNEY，AUSTRALIA
9.装船期限： TIME OF SHIPMENT：NOT LATER THAN OCT 31,2012.
10.付款条件：TERMS OF PAYMENT：L/C AT 30 DAYS AFTER SIGHT WITH ACCPTANCE
11.不可抗力：因人力不可抗拒事故，使卖方不能在合同规定期限内交货或不能交货，卖方不负责任，但是卖方必须立即以电报通知买方。如果买方提出要求，卖方应以挂号函向买方提供由中国国际贸易促进会或有关机构出具的证明，证明事故的存在。
FORCE MAJEURE：The Sellers shall not be held responsible if they，owing to Force Majeure causes，fail to make delivery with- in the time stipulated in the contract or can't deliver the goods.However.in such a case the sellers shall inform the Buyers immediately by cable.The Sellers shall send to the Buyers by registered letter at the request of the Buyers a certificate attesting the existence of such a cause or causes issued by China Council for the Promotion of International Trade or by a competent Authority.
12.异议索赔：品质异议须于货到目的口岸之日起30天内提出，数量异议须于货到目的口岸之日起15天内提出，买方须同时提供双方同意的公证行的检验证明。卖方将根据具体情况解决异议。由自然原因或船方、保险商责任造成的损失，卖方将不予考虑任何索赔。信用证未在合同指定日期内到达卖方，或FOB条款下，买方未按时派船到指定港口，或信用证与合同条款不符，买方未在接到卖方通知所规定的期限内电改有关条款时，卖方有权撤销合同或延迟交货，并有权提出索赔。
DISCREPANCY AND CLAIM：In case discrepancy on the quality of the goods is found by the Buyers after arrival of the goods at the port of destination，claim may be lodged within 30 days after arrival of the goods at the port of destination.while for quantity discrepancy，claim may be lodged within 15 days after arrival of the goods at the port of destination，being supported by Inspection Certificate issued by a reputable public surveyor agreed upon by both party.The Sellers shall，then consider the claim in the light of actual circumstances.For the losses due to natural cause or causes falling within the responsibilities of the Ship-owners or the Underwriters.the Sellers shall not consider any claim for compensation.In case the Letter of Credit does not reach the Sellers within the time stipulated in the Contract，or under FOB price terms Buyers do not send vessel to appointed ports or the Letter of Credit opened by the Buyers does not correspond to the Contract terms and the Buyers fail to amend thereafter its terms by telegraph within the time limit after receipt of notification by the Sellers，the Sellers shall have right to cancel the contract or to delay the delivery of the goods and shall have also the right to lodge claims for compensation of losses.
13.仲裁：凡因执行本合同所发生的或与合同有关的一切争议，双方应友好协商解决。如果协商不能解决，应提交中国国际经济贸易仲裁委员会，根据该委员会的有关仲裁程序暂行规则在中国进行仲裁的，仲裁裁决是终局的，对双方都有约束力。仲裁费用除另有裁决外由败诉一方承担。
ARBITRATION：All disputes in connection with the contract or the execution there of，shall be settled articable by negotiation.In case no settlement can be reached，the case under dispute may then be submitted to the“China International Economic and Trade Arbitration Commission”for arbitration.The arbitration shall take place in China and shall be executed in accordance with the provisional rules of Procedure of the said Commission and the decision made by the Commission shall be accepted as final and binding upon both parties for setting the disputes.The fees，for arbitration shall be borne by the losing party unless otherwise awarded.
卖方： 买方：
THE SELLERS： THE BUYERS：
NINGBO XINSHIJI IMP.AND EXP.CO. CLOTHES CARE CO.LTD
NINGBO CHINA SYDNEY AUSTRALIA
陈林中 JACKY
（2）信用证
DOCUMENTARY LETTER OF CREDIT
FROM：OVERSEAS CHINESE BANKING CORPORATION，SINGAPORE
ADVISING BANK： CHINA EVERBRIGHT BANK，SHANGHAI
IRREVOCABLE DOCUMENTARY CREDIT NO.666888 DATED：26 MAY 2012
DATE AND PLACE OF EXPIRY：10TH JULY 2012 IN BENEFICIARY'S COUNTRY
BENEFICIARY：SHANGHAI JINHAI IMP.& EXP.GROUP GARMENTS BRANCH
NO.50 LANE 424 YAOHUA ROAD
SHANGHIA CHINA
APPLICANT：ANTAK DEVELOPMENT PTE LTD
101 KIT CHENER ROAD JALAN PLA2A SINGAPORE
TEL NO：3423457
FAX NO：4723456
AMOUNT：USD56，300.00 CIF SINGAPORE
（UNITED STATES DOLLARS FIFIY SIX THOUSAND AND THREE HUNDRED ONLY）
PARTIAL SHIPMENT NOT ALLOWED
TRANSHIPMENT NOT ALLOWED
SHIPMENT FROM CHINA PORT TO SINGAPORE
LATEST SHIPMENT DATE：26 JUNE 2012
THIS CREDIT IS AVAILBLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFT（S）AT SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE VALUE.
DOCUMENTS REQUIRED（IN TWO—FOLD UNLESS OTHERWISE STIPULATED）：
SIGNED COMMERCIAL INVOICE
SIGNED WEIGHT/PACKING LIST
CERTIFICATE OF CHINESE ORIGIN
INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110%CIF VALUE
COVERING：WAR RISK AND ALL RISKS
FULL SET PLUS ONE PHOTOCOPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA，SINAPORE MARKED FREIGHT PREPAID
AND NOTIFY APPLICANT EVIDENCING SHIPMENT OF：
1094L ：700 DOZEN MEN'S COTTON WOVEN LABOURER SHIRTS（USD19,180.00）
286G ：800 DOZEN MEN'S COTTON WOVEN SHIRTS（USD31,680.00）
678X：160 DOZEN MEN'S COTTON WOVEN SHIRTS（USD15,440.00）
S/C NO.HOSH3178B CIF SINGAPORE
SHIPPING MARKS：
ANTAK
HOSH3178B
SINGAPORE
NO.1～190
OTHER TERMS AND CONDITIONS：
1.ALL BANK CHARGES，INCLUDING REIMBURSEMENT CHARGES，OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY.
2.THE NUMBER AND DATE OF THIS CREDIT，AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.
3.A FEE OF USD40（OR ITS EQUIVALENT）TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION OF DISCREPANT DOCUMENTS EVEN IF THE
CREDIT INDICATES THAT ALL BANKING CHARGES ARE FOR THE ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE OTERH TERMS AND CONDITIONS OF THIS CREDIT.
4.THE WHOLE CONSIGNMENT TO BE UNDER ONE BILLS OF LADING.
5.BENEFICIARY'S CERTIFICATE TO CERTIFY THE FOLLOWINGS ARE REQUIRED：
（A）INVOICE/WEIGHT/PACKING LIST AND NON—NEGOTIABLE BILL OF LADING MUST BE AIRMAILED TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT.
（B）COPIES OF INVOICE AND BILLS OF LADING HAVE BEEN FAXED TO APPLICANT IMMEDIATELY AFTER SHIPMENT.
6.INSURANCE POLICY OR CERTIFICATE MUST SHOW CLAIMS SETTLING AGENT AS：“CHINA INSURANCE CO.LTD SINGAPORE”.
7.BILLS OF LADING TO EVIDENCE THE FOLLOWINGS：
（A）SHIPMENT EFFECTED INTO 20 FEET CONTAINER LOAD（CY—CY） .
（B）SHIPMENT EFFECTED BY CONTAINERISED VESSEL ONLY.
（C）SHOWING APPLICANT'S ADDRESS，TELEPHONE NOS.AND FAX NO.
（D）SHOWING CARRIER/CARRIER'S AGENT AS：“CHINA OCEAN SHIPPING（GROUP） CO.”
（E）SHOWING CONTAINER NUMBER.
8.SHIPMENT OF THE WHOLE CONSIGNMENT EFFECTED INTO LOOSE CARGO LOAD IS NOT ACCEPTABLE.
9.PACKING：GOODS MUST BE PACKED IN STRONG CARTONS AND STRAPPED WITH STRONG NYLON STRAPS.WEIGHT/PACKING LIST TO SHOW THIS EFFECT IS REQUIRED.
10.ALLOWED TO INCREASE OR DECREASE THE QUANTITY AND AMOUNT BY 5%.
INSTRUCTIONS TO THE NEGOTIATING BANK：
THE AMOUNT AND DATE OF EACH NEGOTIATION MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT BY THE NEGOTIATING BANK.
ALL DOCUMENTS ARE TO BE SENT TO ISSUING BANK IN ONE LOT.
UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS CREDIT，WE SHALL CREDIT OUR HEAD OFFICE ACCOUNT WITH US.
THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS（2007 REVISION）ICC PUBLICATION NO.600
BANK OF CHINA, SINGAPORE
AUTHORISED SIGNATURE：
（3）请回答以下问题
①这份信用证是什么类型的信用证？
②这份信用证的兑付方式是什么？是否需要汇票？若需要汇票，要求提供什么汇票？
③这份信用证的开证日期、到期日、到期地点、最迟装船日期、交单期各是何时？
④这份信用证的申请人、受益人、开证行、通知行、保兑行、付款行各是谁？
⑤这份信用证要求提供哪些单据？各几份？
⑥这份信用证的价格条款是什么？保险应由谁办理？
⑦若将来受益人提交的单据有3个不符点，开证行将收取多少不符点处理费？
⑧这份信用证的特殊条款中要求受益人在所有单据中显示什么内容？
⑨这份信用证是否允许分批与转船？装运港与目的港分别是什么地方？
⑩这份信用证有没有软条款？若有，应如何修改？