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精品资料第五章 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BD/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 & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980.00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellers option5.总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包装PackingDS2201 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 MarksAT BUYERS OPTION.8.装运期及运输方式Time of Shipment & means of TransportationTO 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 & DestinationFROM: SHANGHAITO: TORONTO10.保险InsuranceTHE 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 PaymentTHE 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RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO. 4720688 CADATE: APR 8, 2006PLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200602, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY: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, 2006FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN: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.+BENEFICIARYS 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: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. 3, 2006 FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30,2006PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS 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 20CY 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 JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED 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, CHINATEL: 0086-25-4715004 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, KSATEL: 00966-1-4659220 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 & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00允许With溢短装，由卖方决定More or less of shipment allowed at the sellers option5.总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6.包装PackingEXPORTED BROWN CARTON7.唛头Shipping MarksROSE BRAND178/2006RIYADH8.装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2006 BY VESSEL9.装运港及目的地Port of Loading & DestinationFrom : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10.保险InsuranceTO BE COVERED BY THE BUYER.11.付款方式Terms of PaymentThe 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RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO., LTD.(signature)(signature)2、信用证2006MAR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNCMSG700UMR06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE 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*271 / 1FORM OF DOC. CREDIT*40 AIRREVOCABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUE31 C060320DATE/PLACE EXP.*31 DDATE 060505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: [phone]BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: [phone]AMOUNT*32 BCURRENCY USD AMOUNT 13260,AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDLOADING ON BRD44 ACHINA MAIN FORT, CHINA44 BDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C010430GOODS DESCRIPT.45 AABOUT 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 REQUIRED46 ADOCUMENTS 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 VESSELS AGENT AT THE PORT OF DISCHARGE. + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND 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 COMPANYS 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 BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB.CHARGES71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.CONFIRMAT INSTR*49WITHOUTREIMBURS. BANK53 D/ /AL 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 INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO72REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILERORDER IS 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。（）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 EXWB 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；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BD/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