内容发布更新时间 : 2024/12/22 16:41:42星期一 下面是文章的全部内容请认真阅读。
【例题】A与B两家食品进出口有限公司共同对外成交出口货物一批，双方约定各交50%，各自结汇，由B公司对外签订公司。事后，外商开来以B公司为受益人的不可撤销信用证，证中未注明“可转让”字样，但规定允许分批装运。B公司收到信用证后及时通知了A公司，两家公司都根据信用证的规定各出口了50%的货物并以各自的名义制作有关的结汇单据。问：两家公司的做法是否妥当？为什么？
【例题】(2009年试题)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（ ）个工作日之内。
A．5 B．6 C．7 D．8
【例题】（05年试题）下列信用证条款中属于软条款的是（ ）
A.三份正本已装船海运提单，做成“凭指定”抬头，通知买方
B.一份开证申请人手签的质量检验证书，字迹须和开证行预留签字样本相符 C.待进口商取得进口许可证后，开证行以信用证修改形式通知信用证生效 D.所装船名和船期由进口商通知开证行，开证行以信用证修改形式通知受益人
E.货物运抵目的港后，待进口地商检机构检验合格并出具书面证书后开证行才付
款
【例题】（06年试题）下列哪些条款应被视为信用证的“软条款”（ ）
A.开证人在检验证书上的签名必须与开证行所保留的签名样本相符 B.信用证项下要求受益人提供船龄证明
C.受益人出具的报关单、合同及商业发票必须做使馆认证 D.必须得到开证人对样品的确认后，信用证方可生效 E.货物必须经开证人代表检验合格后方可装船
【例题】（09年试题）根据合同内容审核信用证，指出不符之处并提出修改意见．（本题共 36分）
ISSUE OF DOCUMENTARY CREDIT 27: SEQUENCE OF TOTAL: 1/1
40A: FORM OF DOC.CREDIT : IRREVOCABLE 20: DOC.CREDITNUMBER : 103CD137273 31C: DATE OF ISSUE : 081215
开证日期比合同规定晚了半个月，应改为081201 40E: APPLICABLE RULES , UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY : DATE 090202 PLACE IN SPAIN 有效期和到期地与合同不符，应改为090215和CHINA 51D: APPLICANT BANK: BANCO SANTANDER, S.A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT: LINSA PUBLICIDAD, S.A.
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
51: BENEFICIARY: SHANDONG YIHAN IMP. & EXP. CO., LTD.
NO. 51 JINSHIII ROAD, QINGDAO, CHINA
受益人名称与合同不符，应改为：SHANDONGYIHAI IMPORT AND EXPORT CO.,LTD 32B: AMOUNT: CURRENCY EUR AMOUNT 19250.00 货币名称与合同规定不符：应改为“USD”
41A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT... 30 DAYS AFFER SIGHT
汇票的付款期限与合同规定不符：应改为“AT SIGHT” 42A: DRAWEE : LINSA PUBLICIDAD, S.A
汇票的付款人为开证申请人不妥；应改为“BANCO SANTANDER，S.A” 43P: PARTIAL SHIPMTS... NOT ALLOWED
不允许分批装运与合同规定不符：应改为“ALLOWED” 43T: TRANSSHIPMENT: NOT ALLOWED
不允许转运与合同规定不符：应改为“ALLOWED” 44E:PORT OF LOADING: ANY CHINESE PORT 装运港与合同规定不符：应改为“QINGDAO” 44F:PORT OF DISCHARGE: VALENCIA, SPAIN 目的港与合同规定不符：应改为“BARCELONA” 44C: LATEST DATE OF SHIPMENT:090115 最迟装运期与合同规定不符：应改为“090131” 45A: DESCRIPTION OF GOODS
GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 合同号错误，应为“YH08039
CARDHOLDER DYED COW LEATHER
BLACK COLOUR/8000PCS AT USDl.45/PC FOB QINGDAO 数量与合同规定不符；应为“5000PCS”
BROWN COLOUR/5000PCS AT USDl.50/PC FOB QINODAO 数量与合同规定不符；应为“8000PCS” PACKING: 200PCS/CTN
每箱的件数与合同不符：应为“500PCS/CTN”
46A:DOCUMENTS REQUIRED
I. SIGNED COMMERCIAL INVOICE IN 3 COPIES
2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3. PACKING LIST IN 3 COPIES
4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
海运提单的运费项目不符；应为“Freight Collect”
5. INSURANCE POLICYI OR CERTIHCATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.
要求提供保险单与FOB术语不符；应该要求取消。
47A: ADDITIONAL CONDITIONS
BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING
SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.
71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY
所有的银行费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDE SPAIN ARE TO BE BORN BY BENEFICIARY。
48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT
交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT” 49: CONFIRMATION INSTRUCTION: WITHOUT