信用证结算方式练习题

1、第五章 信用证结算方式练习题一、判断题1、信用证的基本当事人包括：出口商、进口商、开证行。（）2、银行对于信用证未规定的单据将不予审核。（）3信用证必须由通知行传递至受益人，通知行负有审核信用证真伪的责任。（）4信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（）5议付信用证项下，受益人索款必须开具信用证项下汇票。（）6信用证依据合同内容开立，信用证受销货合同约束。（）二、单项选择题1以下适合在信用证结算方式中采用的价格条件是：（）A EXWB DDPC FOBD DAF2、以下不属于信用证特点的是（） 。A.信用证是由开证银行承担第一性付款责任的书面文件；B.开证银行履行付款责

2、任是有限度和条件的；C.信用证是一种商业信用；D.信用证是一项独立的，自足性的文件。3、信用证被广泛使用到，其中有一个重要原因在于信用证对于出口商和进口商来说有资金融通的作用，以下选项不一定是信用证对于出口商的融资方式的是（） 。A.打包放款B.汇票贴现C.押汇（分为出口押汇又称议付、进口押汇） D .红条款信用证（又称预支信用证）4、信用证的第一付款人是（） 。A.开证行B.通知行C.议付行D.开证申请人5. 在信用证业务中, （ ） 不必向受益人承担付款的责任.A . 开证行B . 保兑行C . 通知行D . 付款行6. 信用证的特点表明各有关银行在信用证业务中处理的是（ ）A . 相关货

3、物B . 相关合同C . 抵押权益D . 相关单据7. 以下当事银行中（ ） 向信用证受益人付款之前不必审核单据。A . 议付行B . 开证行C . 偿付行D . 付款行8对进口商来说，可减少开证金额，少付开证押金，少垫资金；对出口商来说，又可要求银行须待全部货款付清后，才能向进口商交单，收汇比较安全的结算方式的组合是（）A.信用证与汇款8. D/A 与保理C.信用证与托收D.信用证与保函9、信用证对出口商的作用是（）。A.不必占用资金，反而能得到开证手续费的收入；B.获得一笔数目可观的结算手续费；C.可以凭信托收据，要求开证行先交付单据，在出售货物后再交付货款；D.只要将符合信用证条款的货运

4、单据交到出口地与他有来往的银行，即能完全地取得 货款，加速资金周转。三、填空题1 .信用证的基本当事人有（）、（）。2 .信用证规定受益人开立（）或（）即可向指定银行提出请求付款信用证称为即期付款信用证。3 .远期信用证包括（）和（）。4 .信用证的开立方式分为（）、（）、（），此三种方式均须由通知行通知受益人。四、简答题1 .什么是信用证信用证中的当事人有哪些2 .信用证的特点。3 .比较银行保函与信用证。4 .信用证结算方式的业务程序包括哪几个环节五、实务操作题练习单元1：审证和改证业务操作第1题题目 名称信用证审核基本 要求根据提供的外销合同对信用证进行审核并提出改证要求相关 说明世格公

5、司与加拿大 NEO公司达成交易后，2006年4月8日，世格公司收到 NEO£司通 过加拿大皇家银行开来的编号为 01/0501-FCT的信开本信用证。试根据SHDS03027H 口合同 对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA编号NO.:日期DATE:地点 SIGNED IN:SHDS03027 ,2006 SHANGHAI买方NEO GENER

6、AL TRADING CO.BUYER:#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1.品名及规格Commodity & Specification2.数量 Quantity3.单价及价格条款Unit Price & TradeTerms4.金额 AmountCIFC5 T

7、ORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerwareand TeaSetDS220120-Piece DinnerwareSetDS450445-Piece DinnerwareSetDS512095-Piece DinnerwareSet542SETS800SETS443SETS254SETSTotal:2039SETS允许1 溢短装，由卖方决定W 0% More or less of shipment allowed at the sellers' optionith5 .总值SAY US DOLLARS FORTY S

8、IX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6 .包装DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONSPackingOF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7 .陵头AT BUYER'S OPTION.ShippingMarks8 .装运期及运输方式TOBEEFFECTEISEFORETHEENDOFAPRIL 2006 WITHPARTIALSHIPMENTTime

9、 of Shipment & means of AND ALLOWED AND TRANSHIPMENT ALLOWED.Transportation9 .装运港及目的地FROM: SHANGHAIPort of Loading & TO: TORONTO Destination10.InsuranceTHE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVAN

10、T OCEAN MARINE CARGO OF DATED 1/1/1981.11.方式Terms Paymentof12.Remarks备注THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2006 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.The BuyerNEO GENERAL TRADING CO. (signature)The SellerDESUN TRADING CO.,LTD.

11、(signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, . V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE:APRTELEX NO. 4720688 CAPLACE:VANIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANK'S REF. NO.ADVISING BAN

12、K:APPLICANT:SHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200602, CHINANEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA9BENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2006AMOUNT:USD46,(US DOLLARS FORTY SIX THOUSA

13、ND NINE HUNDRED AND EIGHTEEN ONLY)FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WEHEREBYOPENOURRREVOCABLEETTEROFCREDITIN YOUFFAVOFWHICHS AVAILABLEBY YOUFDRAFT8T SIGHTFORFULL INVOICEVALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIED.+ PACKING LIST AND 3 COPIE

14、S, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OlE NO.CANADA INDICATING THE ACTUAL DATE OF THE G

15、OODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHON + INSURANCEDOLICYORCERTIFICATEZOR130 PERCENOFINVOICE VALUEDOVERINGINSURANCCARG(CLAUSES(A)ASPER DATED 1/1/1982.+ BENEFICIARYS CERTIFICATE CERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTHASBEENFAXEDTO THEAPPLICANTWITHIN 48 HOURS AFTER SHIPMENT

16、.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA SET, 544SETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR.

17、3, 2006 FOB / CFR /凶 CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30,2006PARTIALSHIPMENTSTRANSSHIPMENTPROHIBITEDPROHIBITEDDRAFTSTO BE PRESENTEDORNEGOTIATIONWITHIN 15 DAYS AFTER SHIPMENT? UTWITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, U

18、NLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN ONE 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME.THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.DOCUMENTSHICHFA

19、IL TOCOMPLWITHTHETERMSXNDCONDITIONSN THELETTEROFCREDITSUBJECTTOA SPECIALDISCREPANCHANDLING FEE OF US$ TO BE DEDUCTED FROM ANY PROCEEDS.DRAFTMUSTBE MARKEIAS BEINGDRAWUNDERTHIS CREDITAND BEARTS NUMBERTHEAMOUNTARETO BE ENDORSEONTHEREVERSHEREOF BYNEG. BANK. WEHEREBYAGREEWITHTHEDRAWER缶NDORSERSNDFIDE HOLD

20、EFTHATALL DRAFTSDRAWUNDEFANDIN COMPLIANCWITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDITIS SUBJECTTOTHEUNIFORMCUSTOMSNDPRACTICEFORDOCUMENTACREDITS(1993 REVISION) BY THEINTERNATIONA CHAMBER OF COMMERCE PUBLICATION NO. 500.Yours Very Truly,David JoneAUTHORIZED SIGNATUR

21、EJoanne HsanAUTHORIZED SIGNATURE题目名 称信用证审核基本要 求根据提供的外销合同对信用证进行审核并提出改证要求相关说 明2006年3月22日，中国银行江苏省分行通知世格公司收到 NEO公司通过利雅得银行开 来的编号为0011LC123756的信用证电开本。试根据 NEO2006026出口合同对信用证进行审 核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT编号NO.:NEO2006026日期DATE:Feb. 28, 2006地点 SIGNED IN:NANJING,CHINA卖方DESUN TRADING CO., LT

22、D.SELLER:HUARONG MANSION RM2901 GUANJIAQIAO,NANJING 210005, CHINA TEL: 0086-25-4715004 FAX: 0086-25-4711363买方NEO GENERAL TRADING CO.BUYER:. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accord

23、ance with the terms and conditions stipulated below.1.品名及规格Commodity & Specification2.数量Quantity3.单价及价格条款Unit Price & TradeTerms4.金额 AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700 CARTONSCANNEDMUSRHOOM PIECES & STEMS24 TINS X 425 GRAMSNET WEIGHT . 227 GRAMS) AT PER CARTON.ROSE BRAND.S1700C

24、ARTONSTotal:1700CARTONS允许溢短装，由卖方决定WMore or less of ship ment allowed at the sellers ' optionith5 .总值USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.Total Value6 .包装EXPORTED BROWN CARTONPacking7 .陵头ROSE BRANDShipping178/2006MarksRIYADH8 .装运期及运输方式Not Later Than , 2006 BY VESSELTime of Shipment &a

25、mp; means of Transportation9 .装运港及目的地From : SHANGHAI PORT, CHINAPort of Loading & To : DAMMAM PORT, SAUDI ARABIA Destination10 .保险TO BE COVERED BY THE BUYER.Insurance11 .付款The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of方式Credit payable at sight of reach the

26、 seller 30 days before the month of shipment, valid forTerms of negotiation in China until the 15th day after the date of shipment.Payment12 . 备注 RemarksThe BuyerNEO GENERAL TRADING CO. (signature)The SellerDESUN TRADING CO., LTD.(signature)2、信用证2006MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF

27、 A DOCUMENTARY CREDITPAGE 00001FUNC MSG700 UMR 06881051MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 NHEADER*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEAD

28、ERSERVICE CODE 103:（银行盖信用证通知专用章）BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF*1 / 1TOTAL27FORM OF DOC.*IRREVOCABLECREDIT40 ADOC. CREDIT*0011LC123756NUMBER20DATE OF ISSUE31060320CDATE/PLACE EXP.*DATE 060505 PLACE CHINA31 DAPPLICANT*NEO GENERAL TRADING CO.50.BOX 99552, RIYADH 2276

29、6, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*DESUN TRADING CO., LTD.59HUARONG MANSION RM2901 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*CURRENCY USD AMOUNT 13260,32 BAVAILABLE*ANY BANK IN CHINA,WITH/BY41 DBY NEGOTIATIONDRAFTS AT .42SIGHTLOGICAL TE

30、RMINAL E1022006MAR22 09:18:11MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECOROCDRAWEE42 RJHISARIA*ALRAJHI BANKING AND INVESTMENTPARTIAL SHIPMTS PTRANSSHIPMENT TLOADING ON BRDABLATEST SHIPMENTCGOODS DESCRIPT.ADOCS REQUIREDA

31、*CORPORATION*RIYADH*(HEAD OFFICE)43NOT ALLOWED43NOT ALLOWED44CHINA MAIN FORT, CHINA44DAMMAM PORT, SAUDI ARABIA4401043045ABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT . 227 GRAMS) AT PER CARTON.ROSE BRAND.46DOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN TRIPL

32、ICATE ORIGINAL AND MUST SHOW BREAKDOWOFTHEAMOUNASFOLLOWSFOBVALUE, FREIGHTCHARGEANDTOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKINGANDINVESTMENCORP,MARKEDREIGHTCOLLECTNDNOTIFY APPLICANT, INDICATING THEFULL NAME,ADDRESANDTEL NO. OFTHECARRYING VESS

33、EL'S AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING GOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGIN2006MAR22

34、 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY BFC5, BKCHCNBJ RJHISARI RECORORSDULY CERTIFIED BY THE NAME OF THE MANUFACTURERS OF PRODUCEAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THEPRODUCTIODATEOF THEGOODNO

35、TTOBE EARLIERTHANHALF MONTAT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTEDBY CONTAINERAND BY REGULAREJNE.THESHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANYDOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE

36、ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47ADDITIONAL CONDITION:A DISCREPANCY FEE OF WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE F

37、EE WILL BE DEDUCTED FROM THE BILL AMOUNT.T LAB.PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENCHARGES71ALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES' ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.CONFIRMAT INSTRWITHOUT49REIMBURS.

38、BANK53AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE)INS PAYING BANK78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTSEND REC INFO72COPRORATION RIYADH (HEAD OFFICE) REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILERORDER IS <MAC

39、:> <PAC:> <ENC:> <CHK:> <TNG:> <PDE:>MAC:E55927A4CHK:7B505952829AHOB:信用证结算方式练习题答案一、判断题1、信用证的基本当事人包括：出口商、进口商、开证行。（X）2、银行对于信用证未规定的单据将不予审核。（，）3 .信用证必须由通知行传递至受益人，通知行负有审核信用证真伪的责任。（X ）4 .信用证业务中，开证行负第一性付款责任，保兑行负第二性付款责任。（X ）5 .议付信用证项下，受益人索款必须开具信用证项下汇票。（X ）6 .信用证依据合同内容开立，信用证受

40、销货合同约束。（x二、单项选择题7 以下适合在信用证结算方式中采用的价格条件是：（ C ）A EXW8 DDPC FOBD DAF2、以下不属于信用证特点的是（C） 。A.信用证是由开证银行承担第一性付款责任的书面文件；8 .开证银行履行付款责任是有限度和条件的；C.信用证是一种商业信用；D.信用证是一项独立的，自足性的文件。3、信用证对出口商的作用是（D） 。A.不必占用资金，反而能得到开证手续费的收入；9 .获得一笔数目可观的结算手续费；C.可以凭信托收据，要求开证行先交付单据，在出售货物后再交付货款；D.只要将符合信用证条款的货运单据交到出口地与他有来往的银行，即能完全地取得货款，加速资

41、金周转。3、信用证被广泛使用到，其中有一个重要原因在于信用证对于出口商和进口商来说有资金融通的作用，以下选项不一定是信用证对于出口商的融资方式的是（C） 。A.打包放款B.汇票贴现C.押汇（分为出口押汇又称议付、进口押汇） D .红条款信用证（又称预支信用证）10 信用证的第一付款人是（A） 。A.开证行B.通知行C.议付行D.开证申请人5. 在信用证业务中, （C） 不必向受益人承担付款的责任.A . 开证行B . 保兑行C . 通知行D . 付款行6. 信用证的特点表明各有关银行在信用证业务中处理的是（D）A . 相关货物B .相关合同C . 抵押权益D .相关单据7. 以下当事银行中（C

42、） 向信用证受益人付款之前不必审核单据。A . 议付行B . 开证行C . 偿付行D . 付款行8对进口商来说，可减少开证金额，少付开证押金，少垫资金；对出口商来说，又可要求银行须待全部货款付清后，才能向进口商交单，收汇比较安全的结算方式的组合是（ C）A.信用证与汇款8. D/A与保理C.信用证与托收D.信用证与保函三、填空题1信用证的基本当事人有（开证行）、 （受益人）。2信用证规定受益人开立（一张即期汇票）或（信用证下规定的单据）即可向指定银行提出请求付款信用证称为即期付款信用证。3远期信用证包括（延期信用证）和（承兑信用证）。4信用证的开立方式分为（信开）、 （电开） 、 （ SWIF

43、T） ，此三种方式均须由通知行通知受益人。 四、简答题1. 什么是信用证信用证中的当事人有哪些跟单信用证统一惯例定义：信用证意指一项约定，不论其如何命名或描述，即由一家银行（开证行）应客户的要求和指示或以其自身的名义，在符合信用证条款的条件下， 凭规定的单据。当事人：开征申请人开证行受益人2信用证的特点。（ 1）开证行付第一性付款责任（ 2）信用证是自足文件（ 3）信用证是单据化业务（ . 比较银行保函与信用证。相同点：（1 ）抽象的付款承诺，只要受益人未表示拒绝，保函一旦开立该承诺即具有约束力（ 2）独立于基础交易（ 3）独立于委托人/ 申请人与担保人/开证行之间的契约关系(5)索款须与保函

44、或信用证条款一致(6)银行对单据的审核仅限于表面相符(7)银行责任仅限于诚信与合理的谨慎，对于其不能控制的行为不负责任不同点：(1)适用的惯例不同(2)作用不同，保函主要作用是担保，其项下担保银行承担的是一种或有付款责任； 而跟单信用证主要用于货款或劳务费的结算，一经开立，其付款责任必然存在。(3)单据不同，保函项下需要提交申请人违约的证明文件。而跟单信用证主要采用商 业单据。(4)适用范围不同，独立性银行保函的适用范围广。4.信用证结算方式的业务程序包括哪几个环节(1)开征申请人申请开证(2)进口地银行开立信用证(3)出口地银行通知或传递信用证(4)出口商审证发货并提交单据(5)银行审单付款

45、并向开证行寄单索汇(6)开证行审单、偿付(7)申请人付款赎单五、实务操作题第1题信用证审核结果信用 证号01/0501-FCT合 同号SHDS03027（ 4）单据化业务13审证 结果(1)信用证金额大写是USDOLLAR&ORTYSIX THOUSANDINEONLY,应改为 “ US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY(2)信用证的议付地点是进口方所在国“ APPLICANTS COUNT RY我方不利，应改为“IN CHINA ”(3)信用证保险条款中投保比例"130 PERCENT OF IN

46、VOICE VALUE错误，正确的是“110 PERCENT OF INVOICE VALUE 。FOR(4) "INSURANCE CARGO CLAUSES(A) AS PER DATED 1/1/1982S 写 了险另而且依 据错误，应改为 " COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO OF DATED 1/171981(5)信用证货物描述“ DS1511 544SETS、“DS5120 245SETS是错误的，应改为 “DS1511 542SETS DS5120 254SETS 。(6)信用证的货物描述中漏写了商品单价，应在对应的款号“DS1511, DS2201, DS4504,DS5120'