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1、窗体顶端()信用证条款:FROM:DEUTSCHEBANK,FRANKFURTTO:BANKOFCHINA,JIANGSUBRANCHL/CNO.1234DD040517DATEANDPLACEOFEXPIRY:JUNE6,2004NANJINGBENEFICIARY:ABCCOMPANY,NANJINGAPPLICANT:XYZCOMPANY,NEWYORKAMOUNT:EUR20,000.00THISL/CISAVAILABLEWITHBANKOFCHINA,JIANGSUBRANCHFORNEGOTIAT
2、ION.DRAFTSTOBEDRAWNATSIGHTONISSUINGBANKFOR90PERCENTOFINVOICEVALIUE.PRESENTATIONPERIOD:15DAYSAFTERSHIPMENTDATE.发票显示金额:EUR20,000.00提单显示装船日期为2004年5月20日。汇票显示:正确答案:C 试题解析:(5分)·A、NO.C2233 NANJING,JUNE1,2004DRAWNUNDERDEUTSCHEBANK,FRANKFURTL/CNO.1234
3、DATED040517EXCHANGEFORUSD20,000.00ATSIGHTOFTHISFIRSTOFEXCHANGEPAYTOTHEORDEROFBANKOFCHINATHESUMOFU.S.DOLLARSTWENTYTHOUSANDONLY.TO:DEUTSCHEBANK,FRANKFURT ABCCOMPANY,NANIJNGWANGLIANG(Authorizedsignature)·B、NO.C2233 NANJING,JUNE1,2004DRAWNUNDER
4、DEUTSCHEBANK,FRANKFURTL/CNO.1234DATED040517EXCHANGEFOREUR18,000.00ATSIGHTOFTHISFIRSTOFEXCHANGEPAYTOTHEORDEROFBANKOFCHINATHESUMOFEUROTWENTYTHOUSANDONLY.TO:DEUTSCHEBANK,FRANKFURT ABCCOMPANY,NANIJNGWANGLIANG(Authorizedsignature)·C、NO.C2233 NAN
5、JING,JUNE1,2004DRAWNUNDERDEUTSCHEBANK,FRANKFURTL/CNO.1234DATED040517EXCHANGEFOREUR18,000.00ATSIGHTOFTHISFIRSTOFEXCHANGEPAYTOTHEORDEROFBANKOFCHINAJIANGSUBRANCHTHESUMOFEUROEIGHTEENTHOUSANDONLY.TO:DEUTSCHEBANK, FRANKFURT ABCCOMPANY,NANIJNGWANGLIANG(Autho
6、rizedsignature)·D、NO.C2233 NANJING,JUNE1,2004DRAWNUNDERDEUTSCHEBANK,FRANKFURTL/CNO.1234DATED040517EXCHANGEFOREUR18,000.00ATSIGHTOFTHISFIRSTOFEXCHANGEPAYTOTHEORDEROFDEUTSCHEBANK,FRANKFURTTHESUMOFEUROEIGHTEENTHOUSANDONLY.TO:DEUTSCHEBANK,FRANKFURT
7、 ABCCOMPANY,NANIJNG(Authorizedsignature)()信用证条款:L/CNO.1234FORUSD787,500.00PARTIALSHIPMENTANDTRANSSHIPMENT:NOTALLOWEDDESCRIPTIONOFGOODSAND/ORSERVICE:1000METRICTONSOFGROUNDNUTOILATUSD750.00PERMETRICTONPRICETERM:FOBNANJINGDOCUMENTREQUIRED:COMMERCIALINVOINCE
8、IN6COPIES信用证未对货物数量以及金额做任何其它规定。发票货物描述显示:正确答案:C 试题解析:(5分)·A、GOODS:GROUNDNUTOIL 940METRICTONS USD750.00PERMETRICTONPRICETERMS:FOBNANJINGTOTALAMT:USD705,000.00COUNTRYOFORIGIN:CHINA·B、GOOD