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1、练习一（答案）一、单项选择题ABCABCABBDDBBCBDBBCB二、判断题√×√×√×××√×√√√×××√√√×三、根据合同内容审核信用证，指出不符之处并提出修改意见。（1）APPLICANT:TAIHINGLONGSDN,BHD.,P.O.B.666SINGAPORE应改为APPLICANT:TAIHINGLOONGSDN,BHD.,P.O.B.666SINGAPORE（2）BENEFICIARY:GUTAITEXTILESI/ECORP.应改为BENEFICIARY:GUOTAITEXTILESI/ECORP.（3）AMOUNT:USD90,000.00应改为USD900,000
2、.00（4）UNITEDSTATESDOLLARSTWOHUNDREDTHREETHOUSANDONLY应改为UNITEDSTATESDOLLARSNINEHUNDREDTHOUSANDONLY（5）EXPIRYDATE:JUN.15,2009应改为JULY15,2009或AUG.15,2009（6）“FREIGHTCOLLECT”应改为“FREIGHTPREPAID”（7）MARINEINSURANCEPOLICYORCERTIFICATEFORFULLINVOICEVALUEPLUS50%应改为10%（8）COVERINGALLRISKSANDWARRISK应改为COVERINGW.P
3、.AANDWARRISK（9）ABOUT300,000YARDSOF65%POLYESTER,35%COTTONGREYLAWN应改为100%COTTONGREYLAWN(10)TWOEQUALSHIPMENTSDURINGMAY/JUNE.应改为DURINGJUNE/JULY四、单据缮制与操作（每空格1分，共40分）请根据下面所给信用证以及相关资料缮制商业发票、汇票、一般原产地证书各一份1)IssuerSHANGHAIFUJIGARMENTSGROUPCO.LTD321,CHONGSHANROADSHANGHAI,CHINA商业发票COMMERCIALINVOICE2)TOYIYANGT
4、RADINGCORPORATION88MARSHALLAVEDONCASTERVIC3108CANADA3)INVOICENO.SEP.28,20094)INVOICEDATEMN88665)TransportDetailsFROMSHANGHAICHINATOMONTREAL,CANADABYSEA6)S/CNOMN8087)L/CNOWCBN20098)MarksandNumbers9)DescriptionofGoods10)Quantity11)UnitPrice12)AmountYI YANGMONTREALC/NO.1—360LADIES'100%COTTONWOVENJACK
5、ETASPERS/CMN80812,000PCSCIFMONTREALUSD8.00/PCUSD96,000.0013)TOTALVALUEINWORDS:SAYU.S.DOLLARSNINETYSIXTHOUSANDONLY.14)WEHEREBYCERTIFYTHATTHECONTENTSINTHISINVOICEARETRUEANDCORRECT.15)SHANGHAIFUJIGARMENTSGROUPCO.LTDXXXBILLOFEXCHANGESNo.:(1)MN8866For:2)USD96,000.00(3-4)OCT25,2009SHANGHAI,CHINA(amounti
6、nfigure)(placeanddateofissue)At(5)********sightofthisFIRSTBillofExchange(SECONDbeingunpaid)Paytotheorderof(6)BANKOFCHINA,SHANGHAIBRANCHthesumof(7)SAYU.S.DOLLARSNINETYSIXTHOUSANDONLY.(amountinwords)Drawnunder(8)NATIONALPARISBANKL/CNo.(9)WCBN2009Dated(10)SEP.18,2009To:11)NATIONALPARISBANK24MARSHALAV
7、EDONCASTERMONTREAL,CANADA Forandonbehalfof(12)SHANGHAIFUJIGARMENTSGROUPCO.LTDXXX(1)Exporter(fullnameandaddress)SHANGHAIFUJIGARMENTSGROUPCO.LTD321,CHONGSHANROADSHANGHAI,CHINA（5）CERTIFICATENO.200986 CERTIF
