第五章-信用证结算方式练习题电子教案.doc

第五章 信用证结算方式练习题

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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． EXW
B． DDP
C． FOB
D． DAF
2、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
B．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公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SHDS03027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
卖方SELLER:
DESUN TRADING CO.,LTD.
29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,
SHANGHAI CHINA

编号NO.:
SHDS03027
日期DATE:
APR.03, 2006
地点SIGNED IN:
SHANGHAI
买方
BUYER:
NEO GENERAL TRADING CO.
#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 & Specification
2. 数量
Quantity
3. 单价及价格条款
Unit Price & Trade Terms
4. 金额
Amount
CIFC5 TORONTO
CHINESE CERAMIC DINNERWARE
DS1511 30-Piece Dinnerware and Tea Set
DS2201 20-Piece Dinnerware Set
DS4504 45-Piece Dinnerware Set
DS5120 95-Piece Dinnerware Set

542SETS
800SETS
443SETS
254SETS

USD23.50
USD20.40
USD23.20
USD30.10

12737.00
16320.00
10277.60
7645.40
Total:
2039SETS

46980.00
允许
With
10%
溢短装，由卖方决定
More or less of shipment allowed at the sellers’ option
5. 总值
Total Value

SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.
6. 包装
Packing

DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.
TOTAL: 1639 CARTONS.

7. 唛头
Shipping Marks

AT BUYER'S OPTION.
8. 装运期及运输方式
Time of Shipment & means of Transportation

TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED.
9. 装运港及目的地
Port of Loading & Destination

FROM: SHANGHAI
TO: TORONTO
10. 保险
Insurance

THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.

11. 付款方式
Terms of Payment

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.

12. 备注
Remarks

The Buyer
The Seller
NEO GENERAL TRADING CO.
DESUN TRADING CO.,LTD.
(signature)
(signature)

2、信用证
THE ROYAL BANK OF CANADA
BRITISH COLUMBIA INTERNATION CENTRE
1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3
CANADA
□CONFIRMATION OF TELEX/CABLE PER-ADVISED
TELEX NO. 4720688 CA
DATE: APR 8, 2006
PLACE: VANCOUVER
IRREVOCABLE DOCUMENTARY CREDIT
CREDIT NUMBER: 01/0501-FCT
ADVISING BANK'S REF. NO.
ADVISING BANK:
SHANGHAI A J FINANCE CORPORATION
59 HONGKONG ROAD
SHANGHAI 200602, CHINA
APPLICANT:
NEO GENERAL TRADING CO.
#362 JALAN STREET, TORONTO, CANADA

BENEFICIARY:
DESUN TRADING CO.,LTD.
29TH FLOOR KINGSTAR MANSION,
623JINLIN RD., SHANGHAI CHINA
AMOUNT:
USD46,980.00
(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)
EXPIRY DATE: MAY 15, 2006
FOR NEGOTIATION IN APPLICANTS COUNTRY
GENTLEMEN:
WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
+ SIGNED COMMERCIAL INVOICE AND 3 COPIED.
+ PACKING LIST AND 3 COPIES, 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 OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.
+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.
+ BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.
COVERING SHIPMENT PF:
4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:
DS1511 30-PIECE DINNERWARE AND TEA SET, 544SETS
DS2201 20-PIECE DINNERWARE SET, 800SETS,
DS4504 45-PIECE DINNERWARE SET, 443SETS
DS5120 95-PIECE DINNERWARE SET, 245SETS
DETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR. 3, 2006
[ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA.
SHIPMENT FROM
SHANGHAI
TO
VANCOUVER
LATEST
APRIL 30,2006
PARTIAL SHIPMENTS
PROHIBITED
TRANSSHIPMENT
PROHIBITED
DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS 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.
+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.
DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.
THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.

David Jone

Yours Very Truly,
Joanne Hsan
AUTHORIZED SIGNATURE
AUTHORIZED SIGNATURE

第2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
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
卖方SELLER:
DESUN TRADING CO., LTD.
HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,
NANJING 210005, CHINA
TEL: [phone] FAX: [phone]

编号NO.:
NEO2006026
日期DATE:
Feb. 28, 2006
地点SIGNED IN:
NANJING, CHINA
买方
BUYER:
NEO GENERAL TRADING CO.
P.O. BOX 99552, RIYADH 22766, KSA
TEL: [phone] FAX: [phone]

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 & Specification
2. 数量
Quantity
3. 单价及价格条款
Unit Price & Trade Terms
4. 金额
Amount
CFR DAMMAM PORT, SAUDI ARABIA
ABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.
ROSE BRAND.

1700CARTONS

USD7.80

USD13260.00

Total:
1700CARTONS

USD13260.00
允许
With

溢短装，由卖方决定
More or less of shipment allowed at the sellers’ option
5. 总值
Total Value

USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.
6. 包装
Packing

EXPORTED BROWN CARTON

7. 唛头
Shipping Marks

ROSE BRAND
178/2006
RIYADH

8. 装运期及运输方式
Time of Shipment & means of Transportation

Not Later Than Apr.30, 2006 BY VESSEL

9. 装运港及目的地
Port of Loading & Destination

From : SHANGHAI PORT, CHINA
To : DAMMAM PORT, SAUDI ARABIA

10. 保险
Insurance

TO BE COVERED BY THE BUYER.

11. 付款方式
Terms of Payment

The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.

12. 备注
Remarks

The Buyer
The Seller
NEO GENERAL TRADING CO.
DESUN TRADING CO., LTD.
(signature)
(signature)

2、信用证
2006MAR22 09:18:11 LOGICAL TERMINAL E102
MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
FUNC MSG700
UMR 06881051
MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO
BASIC HEADER

F 01 BKCHCNBJA940 0588 550628

APPLICATION HEADER

0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N
*ALRAJHI BANKING AND INVESTMENT
*CORPORATION
*RIYADH
*(HEAD OFFICE)
USER HEADER

SERVICE 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 TOTAL
* 27
1 / 1
FORM OF DOC. CREDIT
* 40 A
IRREVOCABLE
DOC. CREDIT NUMBER
* 20
0011LC123756
DATE OF ISSUE
31 C
060320
DATE/PLACE EXP.
* 31 D
DATE 060505 PLACE CHINA
APPLICANT
* 50
NEO GENERAL TRADING CO.
P.O. BOX 99552, RIYADH 22766, KSA
TEL: [phone] FAX: [phone]
BENEFICIARY
* 59
DESUN TRADING CO., LTD.
HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA
TEL: [phone] FAX: [phone]
AMOUNT
* 32 B
CURRENCY USD AMOUNT 13260,
AVAILABLE WITH/BY
* 41 D
ANY BANK IN CHINA,
BY NEGOTIATION
DRAFTS AT ...
42 C
SIGHT
DRAWEE
42 A
RJHISARI

*ALRAJHI BANKING AND INVESTMENT
*CORPORATION
*RIYADH
*(HEAD OFFICE)
PARTIAL SHIPMTS
43 P
NOT ALLOWED
TRANSSHIPMENT
43 T
NOT ALLOWED
LOADING ON BRD
44 A

CHINA MAIN FORT, CHINA

44 B

DAMMAM PORT, SAUDI ARABIA
LATEST SHIPMENT
44 C
010430
GOODS DESCRIPT.
45 A

ABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.
ROSE BRAND.
DOCS REQUIRED
46 A

DOCUMENTS REQUIRED:

+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F.

+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT COLLECT AND NOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS AND TEL NO. OF THE CARRYING VESSEL'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 C.I.Q. (ENTRY-EXIT
INSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING
GOODS ARE FIT FOR HUMAN BEING.

+ CERTIFICATE OF ORIGIN
DULY CERTIFIED BY C.C.P.I.T.
STATING THE NAME OF THE MANUFACTURERS OF PRODUCERS
AND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.

+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.

+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.

+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND
1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKING
AND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERING
ALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.
DD. CONDITIONS
47 A

ADDITIONAL CONDITION:

A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF
DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH
DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.
PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB.
CHARGES
71 B
ALL CHARGES AND COMMISSIONS OUTSIDE
KSA ON BENEFICIARIES' ACCOUNT INCLUDING REIMBURSING,
BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.

CONFIRMAT INSTR
* 49
WITHOUT
REIMBURS. BANK
53 D
/ /

AL RAJHI BANKING AND INVESTMENT CORP
RIYADH (HEAD OFFICE)
INS PAYING BANK
78

DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.
ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENT
COPRORATION RIYADH (HEAD OFFICE)
SEND REC INFO
72
REIMBURSEMENT IS SUBJECT TO
ICC URR 525
TRAILER

ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:> <PDE:>
MAC:E55927A4
CHK:7B505952829A
HOB:

 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。（×）
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：（C ）
A． EXW
B． DDP
C． FOB
D． DAF
2、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；
B．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；
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。
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）

4、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)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
B．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）、（SWIFT），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
3.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
（4）单据化业务
（5）索款须与保函或信用证条款一致
（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）银行审单付款并