国际结算实验-信用证实验参考答案 - 图文

实验4. 信用证结算业务

4.2.3 实验素材 一、开证申请书

2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。

APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT

LC NO.230BS-453222 致：中国银行广东省分行

TO: BANK OF CHINA, GUANGDONG BRANCH

日期：

DATE: MAY 10, 2003 兹请贵行以□信开X电开按下述项目开立有效期Expiry Date: July 30, 2003 在受益人所在国In the beneficiary’s 不可撤销信用证 Please issue by airmail/cable an country irrevocable letter of credit as follows 申请人APPLICANT(Name & Address) 受益人Beneficiary(Name & Address) CHINA IMP. & EXP. CORP. GUANGDONG PHILIPS HONG KONG LIMITED INTERNATIONAL BUILDING, DONGFENGXI CS/BUSINESS COMMUNICATION SYSTEM RD., 26/F, HOPEWELL CENTRE, 17 KENNEDY RD. GUANGZHOU,P.R. CHINA TEL:89676777 HONG KONG TEL:8215888/8215688 通知行（如未填写贵行可自选）ADVISING 金额Amount(in figures and words) BANK(IF BLANK, AT YOUR OPTION) USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY 本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票 天，贵行按 % 的发票金额支用，随附下列单据。 Available by draft drawn, at your option, on us/you or your correspondent at sight for 100% of the invoice value accompanied by the following documents. X商业发票一式 份标明信用证号码和合同号码。 Signed commercial invoice in 4 copies indicating L/C No. and Contract No.. □全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知 Full set of clean on board OCEAN BILLS OF LADING /FORWARDING AGENT’S RAILWAY CARGO RECEIPTS made out to order and endorsed in blank, marked FREIGHT PREPAID/FREIGHT TO COLLECT and notify__________ X洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。 Clean Air WayBill consigned to your bank marked Freight Collect showing this L/C No. and notify the applicant with full address. □保险单或保险凭证一式 份空白背书按 %的CIF金额注明赔款在目的地以汇票同种货币支付投保：学会货物险条款（一切险/平安险）、学会战争险、学会罢工暴动民变险。 Insurance policy/certificate in copies blank endorsed, for pct of the CIF value showing claims payable at destination in the same currency as the draft and covering: Institute Cargo Clauses(A/B/C), institute War Clauses and Institute S.R.C.C.Clauses. X装箱单或重量单 份Packing list/weight memo in 4 copies X由 出具之品质证 份Certificate of quality in 4 copies issued by the manufacturers. X由 出具之产地证 份Certificate of origin in 3 copies issued by the Chamber of Commerce in the country of Origin XBeneficiary’s copy of cable to the accountees advising shipment immediately after shipment made 装运货物Covering shipment of :COMPONENTS FOR SOPHO-S 451482-155200 SHIPPING MARKS=03EMHKHNCT02002 QUANTITY: 1 LOT FCA AMSTERDAM GUANGZHOU CHINA 由shipment from 分批装运Partial Shipments 转运Transshipment AMSTERDAM X准许allowed X准许allowed 装运至To GUANGZHOU □禁止prohibited □禁止prohibited 不迟于Latest: July 15, 2003 其它条款：（下列条款遇有与上列印妥条款有明显出入时，则以下列条款为准）。 OTHER TERMS AND CONDITIONS(These shall prevail over all printed terms in case of any apparent conflict) 中国广州以外的一切银行费用由受益人负担。All banking charges outside Guangzhou, China are for beneficiary’s account. 单据须在装运单据签发日之后 天内但不超过信用证有效期内提交。 Documents must be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit. 开证申请人签章 Stamp & Signature of Applicant 本表用英文填写。 第一联银行留存（本证受国际商会现行“统一惯例”制约Subject to UCP ICC prevailing revision）

⑴申请人公司 CHINA IMP. & EXP. CORP. GUANGDONG ⑵受益人公司 PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM 26/F, HOPEWELL CENTRE, 17 KENNEDY RD. HONG KONG TEL:8215888/8215688 没有 ⑶通知行是否已由申请人指定？ ⑷信用证到期地点和时间 在受益人所在国In the beneficiary’s country Expiry Date: July 30, 2003 金额：USD77,495.79；期限：即期 商业发票；航空提单；装箱单；品质证；产地证；装船发货通知书 装运港： AMSTERDAM 目的港：GUANGZHOU 最迟装船期： July 15, 2003 分运：允许 转运：允许 受益人 ⑸受益人开立汇票的要求 ⑹单据种类、份数、要求 ⑺货物装运港、目的港、 最迟装船期 ⑻能否分运？能否转运？ ⑼银行费用由哪方支付？ ⑽交单期 ⑾开证行处理信用证业务的依据是什么？ 单据须在装运单据签发日之后 15天内但不超过信用证有效期内提交。 UCP500 ⑿开证行除审查申请书外，P64：开证行业务处理环节 还应处理哪些事宜？ ⒀开证行在什么情况下可免责？

P67：信用证开证申请书背面条款 二、信用证的开立 （一）全电信用证

中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。

Date and place of issue: MAY 10,2003 Date and place of expiry JULY 30,2003 in country of beneficiary Applicant: Beneficiary CHINA IMP. & EXP. CORP. GUANGDONG PHILIPS HONG KONG LIMITED INTERNATIONAL BUILDING, DONGFENGXI CS/BUSINESS COMMUNICATION SYSTEM RD., 26/F., HOPEWELL CENTRE, GUANGZHOU,P.R. CHINA TEL:89676777 17 KENNEDY RD., HONG KONG TEL: 8215888/8215688 Advising Bank: Amount: USD77,495.79 BANKERS TRUST SAY U.S.DOLLARS SEVENTY SEVEN THOUSAND HONG KONG FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY Partial Transshipments Credit available with ANY BANK: shipments □by payment at sight Xallowed □by deferred payment at: Xallowed □not allowed □by acceptance of drafts at: □not allowed Xby negotiation Shipment from AMSTERDAM for transportation to GUANGZHOU, against the documents detailed herein Xand of your drafts at sight for FULL CHINA Latest JULY 15, 2003 invoice value drawn on us. X Signed commercial invoice in FOUR copies indicating L/C No. and Contract No. Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT PREPAID/TO COLLECT and to notify: Insurance policy or certificate in duplicate blank endorsed, for pct of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses( ), Institute War Clauses and Institute S.R.C.C. Clause. X Packing list/Weight memo in FOUR copies. X Certificate of quality in FOUR copies issued by THE MANUFACTURERS. X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN. X BENEFICIARY’S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED. [X] CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS. Covering shipment of: COMPONENTS FOR SOPHO-S 451482-155200 QTY: ONE LOT SHIPPING MARKS=03EMHKHNCT02002 FCA AMSTERDAM GUANGZHOU CHINA OTHER TERMS AND CONDITIONS: All banking charges outside Guangzhou,China are for beneficiary’s account. Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit. INSTRUCTIONS OF NEGOTIATING BANK: We hereby issue the Irrevocable 1.Each presentation must be noted on the Documentary Credit in your favour. reverse of this advice. It is subject to the Uniform Customs 2. All documents are to be despatched in and Practice for Documentary ONE lot by registered airmail to us at: Credit(1993 Revision, BANK OF CHINA INTERNATIONAL Chamber of GUANGDONG PROVINCIAL BRANCH Commerce,Paris,France,Publication INTERNATIONAL DEPARTMENT. No.500) and engage us in accordance 12/F, FINANCIAL BLDG., with the terms thereof. The number DONGFENGXI RD. and the date of the Credit and the GUANGZHOU, CHINA name of our bank must be quoted on 3.In reimbursement-We shall reimburse all drafts required. you in accordance with your instructions upon receipt of documents in compliance For BANK OF CHINA with credit terms. GUANGDONG PROVINCIAL BRANCH Authorized Signature(s)

TO: BANKERS TRUSTHONG KONG FM: BANK OF CHINA， GUANGDONG PROVINCIAL BRANCH DATE： MAY 10,2003 TEST： ATTN: L/C ADVISING DEPT WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT AS FOLLOWS: DOC. CREDIT NUMBER: LC NO.230BS-453222 EXPIRY DATE N PLACE: JULY 30,2003 in country of beneficiary APPLICANT: CHINA IMP. & EXP. CORP. GUANGDONG， INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINA BENEFICIARY: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM 26/F., HOPEWELL CENTRE, 17 KENNEDY RD., HONG KONG CURR/AMOUNT: USD77,495.79 AVAILABLE WITH: ANY BANK by negotiation DRAFT(S) AT SIGHT FOR FULL INVOICE VALUE ON US DOCUMENTS REQUIRED: X Signed commercial invoice in FOUR copies indicating L/C No. and Contract No. X Packing list/Weight memo in FOUR copies. X Certificate of quality in FOUR copies issued by THE MANUFACTURERS. X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN. X BENEFICIARY’S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED. [X] CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS. PRESENTATION PERIOD: 15 days COVERING SHIPT OF GOODS: COMPONENTS FOR SOPHO-S451482-155200 QTY: ONE LOT DELIVERY TERMS: FCA AMSTERDAM SHIPPING MARK: SHIPPING MARKS=03EMHKHNCT02002 GUANGZHOU CHINA LOADING/DESPATCH AT/FM: AMSTERDAM FOR TRANSPORTATION TO: GUANGZHOU, CHINA LATEST DATE OF SHIPMENT: JULY 15, 2003 PARTIAL SHIPMENT: allowed TRANSHIPMMENT: allowed ADDITIONAL CONDITIONS: 1.Each presentation must be noted on the reverse of this advice. 2. All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINA，GUANGDONG PROVINCIAL BRANCH，INTERNATIONAL DEPARTMENT. 12/F, FINANCIAL BLDG.,DONGFENGXI RD.GUANGZHOU, CHINA 3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms. THIS CREDIT IS SUBJECT TO UCP ICC PREVAILING REVISION. THIS IS THE OPERATIVE INSTRUMENT, NO MAIL CONFIRMATION TO FOLLOW. XXXX ABC HUNAN NNNN （二）简电信用证

CHINA IMP. & EXP. CORP. GUANGDONG指示开证行开立信开信用证（issue by airmail），中国银行广东省分行于次日寄送信开信用证后并向通知行发送简电信用证。 MSG NO. LC NO.: 230BS-453222 TO: BANKERS TRUSTHONG KONG FM: BANK OF CHINA， GUANGDONG PROVINCIAL BRANCH DATE: 11， MAY, 2003 TEST x x x FOR USD77,495.79 PLEASE ADVISE BENEFICIARY THAT WE ISSUED IRREVOCABLE CREDIT NO. LC NO.230BS-45322 ON US FAVOUR: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM ACCOUNT: CHINA IMP. & EXP. CORP. GUANGDONG， INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINA AMOUNT: USD77,495.79 EXPIRY: JULY 30,2003 in country of beneficiary COVERING GOODS: COMPONENTS FOR SOPHO-S451482-155200 QTY: ONE LOT SHIPMENT FROM AMSTERDAM TO GUANGZHOU, CHINA LATEST JULY 15, 2003 THIS IS NOT AN OPERATIVE INSTRUMENT, AIRMAIL OPERATIVE INSTRUMENT TO FOLLOW. （三）SWIFT开证

中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。 :40A form of documentary credit: :20 documentary credit number: 230BS-453222 :31C date of issue: 11, MAY, 2003 :31D date and place of expiry: JULY 30,2003 in country of beneficiary :51s Applicant Bank: BANK OF CHINA GUANGDONG PROVINCIAL BRANCH :50 applicant: CHINA IMP. & EXP. CORP. GUANGDONG， INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINA :59 beneficiary: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM :32B currency code amount: USD77,495.79 :39A pct credit amount tolerance: :41A available with /by-swift addr: ANY BANK :42 Drafts at Drawn on: US :43P partial shipments: ALLOWED :43T transshipment: ALLOWED :44A on board/disp/taking charge: AMSTERDAN :44B for transportation to: GUANGZHOU, CHINA :44C latest date of shipment: JULY, 15, 2003 :45A Shipment of goods and/or services: COMPONENTS FOR SOPHO-S451482-155200 QTY: ONE LOT 46A DOCUMENTS required: X Signed commercial invoice in FOUR copies indicating L/C No. and Contract No. X Packing list/Weight memo in FOUR copies. X Certificate of quality in FOUR copies issued by THE MANUFACTURERS. X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN. X BENEFICIARY’S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED. [X] CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS. :47A Additional conditions: :48 Period for presentation:15 DAYS :49 confirmation instruction: WITHOUT 53A reimbursement bank-BIC: :78 instructions to pay/acc/neg bk: 1.Each presentation must be noted on the reverse of this advice. 2. All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINA，GUANGDONG PROVINCIAL BRANCH，INTERNATIONAL DEPARTMENT. 12/F, FINANCIAL BLDG.,DONGFENGXI RD.GUANGZHOU, CHINA 3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms. 三、信用证的通知

（一）2002年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。 Name of Issuing Bank: IRREVOCABLE DOCUMENTARY BANK OF CHINA NEW YORK BRANCH CREDIT Place and Date of Issue: No. A-01-I-70498 19 March, 2002, New York ORIGINAL Applicant FILTHAI IMPORT CORP. LTD., NEW YORK FLAT H, 16/F YOTHIN COURT, 118-128 Advising Bank BANK OF CHINA GUANGZHOU BRANCH Partial Shipment □Allowed X Not allowed Transshipment □Allowed X Not allowed Expiry date and Place for Presentation of documents Expiry Date:20 June, 2002 Place for Presentation: CHINA Beneficiary GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA Amount USD21,000.00 (SAY UNITED STATES DOLLARS TWENTY ONE THOUSAND ONLY) Credit available with ANY BANK Shipment from GUANGZHOU □by payment at sight □by deferred payment at: to NEW YORK □by acceptance of drafts at: Latest 31 May, /2002 Xby negotiation against the documents detailed herein Xand of your drafts at sight for FULL invoice value drawn on us. XSIGNED COMMERCIAL INVOICE IN QUADRUPLICATE XFULL SET OF CLEAN “ON BOARD ”OCEAN BILLS OF LADING PLUS 2 NON-NEGOTIABLE COPIES MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED “FREIGHT PREPAID ”AND NOTIFY FILTHAI IMPORT CORP. LTD., NEW YORKWITH FULL ADDRESS XINSURANCE POLICY(IES) OR CERTIFICATE(S) IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT CIF VALUE SHOWING CLAIMS PAYABLE AT NEW YORK IN THE SAME CURRENCY OF DRAFT, COVERING INSTITUTE CARGO CLAUSES(A), INSTITUTE WAR CLAUSES INCLUDING S.R.C.C. (IF SHIPMENT EFFECTED BY CONTAINERIZED VESSEL, INSURANCE ALSO TO COVER J.W.O.B. CLAUSES) XPACKING LIST IN QUADRUPLICATE XBENEFICIARY’S CERTIFICATE CERTIFYING THAT THEY HAVE SENT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS DIRECTLY TO FILTHAI IMPORT CORP. LTD., NEW YORK BY AIRMAIL WITHIN 3 DAYS AFTER SHIPMENT Covering shipment of: SW-ⅡX 8 in wooden cases as per S/C No.HR34987 CIF NEW YORK SHIPPING MARKS= 02NGS/02602TH GUANGZHOU CHINA Documents to be presented within 20 days after the date of shipment but within the validity of the Credit. We hereby issue the Irrevocable Documentary 1.If the Credit is available by Credit in your favour. It is subject to the negotiation, each presentation Uniform Customs and Practice for Documentary must be noted on the reverse Credit(1993 Revision, International Chamber side of this advice by the bank of Commerce,Paris,France,Publication No.500) where the Credit is available. and engage us in accordance with the terms 2.All documents are to be thereof. despatched in ONE lot by registered airmail to us. Yours faithfully The number and the date of the FOR BANK OF CHINA NEW YORK BRANCH 3. ___________Credit and the name of our bank must be quoted on all draft ______________ required. Authorized 4.In reimbursement of your Signature(s) payment made under this LC, we shall credit your account with us under our telex advice to you.

中国银行 广州分行 BANK OF CHINA GUANGZHOU BRANCH ADDRESS: 信用证通知书 CABLE: TELEX: SWIFT: FAX: YEAR-MONTH-DATE To:致： WHEN CORRESPONDING GUANGZHOU FEI YUE SEWING MACHINE PLEASE QUOTE OUR REF NO. 06001953 MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA Issuing Bank 开证行 Transmitted to us through 转递行 BANK OF CHINA NEW YORK BRANCH L/C No.信用证号 No. A-01-I-70498 Amount USD21,000.00 (SAY UNITED Dated开证日期19 March, 2002, New York STATES DOLLARS TWENTY ONE THOUSAND ONLY) Dear sirs,敬启者： * SUBJECT TO UCP500 We have pleasure in advising you that we have received from the above bank a(n) 兹 通 知 贵 公 司，我 行 收 自 上 述 银 行 □Telex issuing电传开立 □Uneffective未生效 □Pre-advising of预先通知 □Mail confirmation of邮寄证实书 X Original 正本 □Duplicate 副本 letter of credit, contents of which are as per attached sheet(s). This advice and the attached sheet(s) must accompany the relative documents when presented for negotiation. 信用证一份，现随附通知。贵公司交单时，请将通知书及信用证一并提交。 X Please note that this advice does not consititute our confirmation at the above L/C nor does it convey any engagement or obligation on our pary. 本通知书不构成我行对此信用证之保兑及其它任何责任。

□Please note that we have added our confirmation to the above L/C, negotiation is restricted to ourselves only. 上述信用证已由我行加具保兑，并限向我行交单。 Remarks:备注： A..T/T Claim B. C. D. This L/C consists of 2 sheet(s), including the covering letter and attachment(s). 本信用证连同面函及附件共 纸。 If you find any terms and conditions in the L/C which you are unable to comply with and or any error(s), it is suggested that you contact applicant directly for necessary amendment(s) so as. 如本信用证中有无法办到的条款或错误，请与开证申请人联系进行必要的修改，以排除交单时可能发生的问题。 As requested by our correspondent, we hereby confirm the abovementioned credit. 根据通汇银行要求，本银行确认本信用证。 Yours faithfully For BANK OF CHINA GUANGZHOU BRANCH （二）受益人收到中国银行广州分行通知的信用证后，填写信用证分析单。

信用证分析单 银行 REF NO. 合 受 GUANGZHOU FEI YUE 编号 06001953 益 SEWING MACHINE 证号 开证 银行 A-01-I-70498 约 进 口 商 起运口岸 可否 转运 可否分运 装运 期限 人 MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA FILTHAI IMPORT CORP. LTD., NEW YORK FLAT H, 16/F YOTHIN COURT, 118-128 GUANGZHOU 目的NEW YORK 地 不允许 唛头 02NGS/02602TH UANGZHOU CHINA BANK OF CHINA NEW YORK BRANCH 19 March, 2002, New York 索汇 方式 T/T Claim 开证 日期 金额 USD21,000.00 汇票 BANK OF CHINA NEW 付款人 YORK BRANCH 汇票 期限 at sight 不允许 31 May, /2002 注意 事项 汇票需出票条款 提副商VI 单 提业SA 单 发商 单 票 业 证 发 名票 称 银 行 客全2 4 4 全 1 户 套 套 抬To order 提头 保 单 通FILTHAI IMPORT CORP. LTD., 险 知 NEW YORK 保额另加 10 % 赔款 NEW YORK 地点 运费预付 Freight Prepaid This Documentary Credit is subject to the Uniform Customs and Practice. 如分析单内容与合约有不符或疑问，请查核信用证原本

20 June, 2002； CHINA 提单日3天内寄单 20 天内议付 海装重尺保 产 GSEEC 贸出 装投寄寄寄铁电 声 关箱量码险 地 P 产 促口 船保投单单路传 明 发单 单 单 单 证 产 地 会许 证通保证邮货副 票 知 通明 据 物本 地 证 产可 书 地证 知 收 证 证 邮据 据 效期 地点 四、信用证的修改

（一）受益人GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY审证后于3月26日向申请人FILTHAI IMPORT CORP. LTD., NEW YORK发送信用证修改函电，3月28日申请人据此向开证行提交信用证修改申请书，3月29日开证行据此缮制信用证修改书电报发送至通知行。

信用证修改函电 TO: FILTHAI IMPORT CORP. LTD., NEW YORK FM: GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY DD 020326 Dear Sirs: We have today received LC No. A-01-I-70498 covering the shipment of SW-ⅡX 8 in wooden cases as per S/C No.HR34987 CIF NEW YORK. After we have checked the LC carefully, we request you to make the following amendments: 1. The goods should read as: SW-ⅡX 6 in wooden cases,. 2. LC amount should read:USD20,000.00 3. The latest shipment date to be extended to10 June and the validity of the credit to 30 June. 4. One copy original Bill of Lading should airmail to applicant immediately after shipment should be deleted. Please confirm the amendments by telex, so that we may arrange shipment accordingly. Yours faithfully

信用证修改申请书 To: Issuing Bank APPLICATION FOR AMENDMENT TO CREDIT Original stipulated in the credit Credit No. A-01-I-70498 Name of advising bank BANK OF CHINA NEW YORK BRANCH Date of amendment 28， March Place of amendment: New York Beneficiary Amendment No. A-01-I-70498-786 GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA Please amend following by Airmail Amount USD21,000.00 Cable (Say UNITED STATES DOLLARS TWENTY ONE THOUSAND ONLY) Date of expiry:20 June, 2002 This amendment is to be considered as part of the above mentioned credit and must be attached thereto. Item Originals stipulated Alteration to be made Goods Amount SW-ⅡX 8 in wooden cases USD21000.00 SW-ⅡX 6 in wooden cases USD20,000.00 Latest shipment date:10 June ; Latest 20 June, 2002 Expiry date:30 June. shipment/Expiry 31 May, /2002 Clause deleted One copy original Bill of Lading should airmail to applicant immediately after Shipment. Remark: All other terms and conditions remain unchanged. The above mentioned credit is subject to the Uniform Customs and Practice for Documentary Credits Revision 1993, ICC Publication 500. Signature of Applicant 信用证修改书 To Advising Bank BANK OF CHINA GUANGZHOU BRANCH Applicant FILTHAI IMPORT CORP. LTD., NEW YORK, FLAT H, 16/F YOTHIN COURT, 118-128 AMENDMENT TO DOCUMENTARY CREDIT Number Place and Date of Amendment Beneficiary GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA Issuing Bank This amendment is to be considered as part of BANK OF CHINA NEW YORK BRANCH the above mentioned Credit. Ref. No. The above mentioned credit amended as follows: 1. The goods should read as: SW-ⅡX 6 in wooden cases,. 2. LC amount should read:USD20,000.00 3. The latest shipment date to be extended to10 June and the validity of the credit to 30 June. 4. One copy original Bill of Lading should airmail to applicant immediately after shipment should be deleted. All other terms and conditions remain unchanged. The above mentioned documentary credit is subject to the Uniform Customs and Practice for Documentary Credits 1993 Revision, ICC Publication No. 500. Please advise the Beneficiary Name and Signature of Issuing Bank BANK OF CHINA NEW YORK BRANCH Address______________________ Advising Bank’s Notification Name and Signature of Advising Bank BANK OF CHINA GUANGZHOU BRANCH Address____________________

(二)中国银行广州分行根据收到开证行发送的信用证修改函电，向受益人缮制信用证修改通知书。 Amendment to a Documentary Credit SENDER’S REF *20: 273637 RECEIVER’S REF *21: I254678 ISSUING BANK’S REF *23: LCBH156378 ISSUING BANK *52s: BANK OF CHINA, LONDON DATE OF ISSUE 31C: 960514 DATE OF AMENDMENT 30: 960520 NUMBER OF AMENDMENT 26E: 01 BENEFICIARY 59: GUANGZHOU ARTS & CRAFTS IMP. & EXP. CORP., GUANGZHOU DADAO,GUANGZHOU CHINA NARRATIVE 79: +PARTIAL SHIPMENT NOW TO BE ALLOWED +EXPIRY PLACE TO READ CHINA +AMOUNT INCREASED BY USD56,000.00 TO USD60,000.00 +UNIT PRICE NOW CHANGED TO READ USD850/TON INSTEAD OF USD820/TON YOUR ADVICE SHOULD CONFIRM DATE OF YOUR REMITTANCE OF STRICTLY COMPLYING DOCUMENTS TO US. Trailer ┅ NOTIFICATION OF AMENDMENT TO LETTER OF CREDIT TO GUANGZHOU ARTS & CRAFTS IMP. & EXP. CORP., GUANGZHOUDADAO,GUANGZHOU , CHINA (Beneficiary) _________________________________ Advising Bank Ref. I254678 We received a telegram dated960514_from BANK OF CHINA, LONDON (year-month-date) (issuing bank) LC No. LCBH156378Amount USD56,000.00 Appliant AA Import Co. Which is amended as follows: - PARTIAL SHIPMENT NOW TO BE ALLOWED -EXPIRY PLACE TO READ CHINA -AMOUNT INCREASED BY USD56,000.00 TO USD60,000.00 -UNIT PRICE NOW CHANGED TO READ USD850/TON INSTEAD OF USD820/TON YOUR ADVICE SHOULD CONFIRM DATE OF YOUR REMITTANCE OF STRICTLY COMPLYING DOCUMENTS TO US. All other terms and conditions remain as per the above-mentioned Letter of Credit. The amendment is valid. Name of Advising: Bank Bank of China, Guangzhou Address__________________________________ Signature_________________________________

五、信用证的议付、寄单索偿

根据受益人GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY 6月20日提交的议付申请书，议付行BANK OF CHINA, GUANGZHOU审单相符议付后，于6月23日据此缮制并寄送出口寄单议付通知书向开证行索偿，开证行于6月30日据此缮制进口单到通知书。

APPLICATION FOR NEGOTIATION To: Bank of China, GUANGZHOU No.BP346758 Date: June 20, 2002 Dear Sirs, We send you herewith for negotiation our drafts No.893729 for USD20,000.00(SAY US DOLLARS TWENTY THOUSAND ONLY) drawn under Letter of Credit No. A-01-I-70498 issued by BANK OF CHINA, NEW YORK accompanied by the following documents: X Invoice 4 X Packing List 4 X Insurance 2 □Consular Invoice X Bill of Lading 3+2（N/N） □Customs Invoice □Certificate of Origin 3 □Import Licence □Certificate of Inspection □Letter of Transfer Other documents Beneficiary’s certificate 1 In consideration of your negotiation at our request the above bill(s) ,we undertake to hold you harmless and indemnified against any discrepancy which may cause non-payment or non-acceptance of the said draft(s), and we shall refund you in original currency the whole or party of the draft(s) amount with interest or expenses that may be accrued or incurred in connection with the above upon receipt of your notice to that effect. In consideration of your so doing we hereby agree to accept above mentioned terms and condition. In case of questions, please contact Mr. GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY 李 林 ________________________________ Authorized Signature

中国银行 BANK OF CHINA GUANGZHOU 出口寄单议付通知书 When corresponding, Please always quote BP NO. To: We hereby certidocuments under with the terms and conditions thereof: Draft/Inv. No. Tenor Amount Our Charges Sight Total L/C issued by: YThe relative docAdvising of transmission Commission: Negotiation or payment Commission: Postage : Amendment Commission : Confirmation Commission : DOCUMENT Combined Com./ Manuf. Packing Origin Quanlity Quantity Veter. Ins. BForm Cust. Invoice Wt. Cert. Analysis Weight Health Cert. (markedX) Invoice Spec. Cert. Cert. Cet. LList FIRST MAIL SECOND MAIL In reimbursement, we have claimed to □Please remit the proceeds to us by cable under advice to us. □Please remit the proceeds to our account with our New York agency by cable under cable advice to us. □In reimbursement, we have debited your account with us. Please credit our general office account with you under cable advice to us. □ GENERAL INSTRUCTION 1.Please send us payment/credit advice by airmail. 2.In case of non-acceptance/non-payment, please hold the bills protested and attend to the warehousing and fire insurance under cable advice to us giving reasons. 3.We hereby certify that the documents presented within the expiry date of the credit and/or the last day of the period of time after date of issuance of the transport document(s). BANK OF_______Autho进口单到通知书

Date: Drawee: Drawer: Contract No. Draft Amount Exchange Rate Equivalent RMB Negotiated/Presented by: Their Ref No. Dated Covering shipment of: As per invoice No. Remarks/Discrepany(ies), if any(备注或不符事项): -our commission and charges for your account. PLEASE FOLLOW INSTRUCTIONS MARKED(X) 单已议付,请从速赎单办妥付汇手续。 鉴于汇票承兑到期，请即签回汇票。 自此通知日起三日内如无异议，我行即对外付汇。 以上不符事项如果接受，三日内签回第三联或汇票，否则视同你公司不接受不符点并通知议付行。 4.2.4 实验评价标准

1、信用证申请书填写的完整性与准确性。 2、信用证缮制的正确性和明确性。 3、信用证操作流程的准确性与高效性。

BANK OF CHINA NEW YORK BRANCH Authorized Signature Tenor/Due date Our L/C Bill No. Documents as per copy of the presenting bank’s Covering letter unless otherwise mentioned. 实验5. 信用证的种类

5.2.1 实验目标

1、把握各类信用证的填写和审核。

2、即期付款、延期付款、承兑、议付信用证的操作处理。 3、可转让信用证的特殊操作处理。 4、对背信用证的特殊操作处理。 5、预支信用证的特殊操作处理。 6、对开信用证的特殊操作处理。 5.2.2 实验要求

1、结合UCP500条款进行可撤销信用证的处理。 2、结合UCP500条款进行不可撤销信用证的处理。 3、结合UCP500条款进行即期付款信用证的处理。 4、结合UCP500条款进行延期付款信用证的处理。 5、结合UCP500条款进行承兑信用证的处理。 6、结合UCP500条款进行议付信用证的处理。 7、结合UCP500条款进行循环信用证的处理。

8、根据所给可转让信用证和转让申请书开立已转让信用证。

5.2.3 实验素材

通知行收到下列各类信用证后，根据所给问题对其进行审核和处理。

审核 类型 可撤销 信用证 当事人 略 内 容 运货单输物据情情要况 况 求 略 略 略 效寄期单 金额 略 略 开证行撤销信用证是否需征得受益人或通知行同意？ 2002年10月25日议付行议付受益人交来证下全套合格单据，10月26日，开证行向议付行发出撤证通知，该撤证通知是否生效？开证行是否可免除责任？ 问 题 承兑 信用证 延期付款信用证 汇票承兑后至最终付款过程一般应如何处理？ 若信用证由通知行保兑，当受益人交单给保兑行要求付款时，保兑行提出应由开证行先付款，只有在开证行无力付款时，保兑行才承担付款责任。是否正确？ 受益人交单时，开证行能否接受注明货物数量为41，500PCS，货物总价为USD24,070.00的商业发票? 议付 信用证 循环 信用证 可转让 信用证 若信用证中注明“negotiation under this credit is restricted to the advising bank”，受益人交单时应特别注意什么？ 受益人能否向任何银行交单议付？ 议付行可否为汇票付款人？ 信用证循环的时间、使用的期数、每期金额、总金额有何规定？ 若受益人在第一次交单时只收取J￥9,500,000.00，那么在第二次交单时，汇票金额能否为J￥10,500,000.00？ 第一受益人将向转让行替换什么单据？ 转让信用证中，通知行将信用证分别转让给A、B两个厂商，这种做法有效吗？若信用证转让给A厂商后，再由A厂商转让给B厂商，这种做法有效吗？若信用证转让给A厂商，A厂商再转回给原证受益人，这种做法有效吗？ 转让信用证中出现内容修改时，若A厂商拒绝接受信用证修改条款，是否会影响B厂商对修改内容的接受？ 转让后的信用证与原证比较，哪些内容可以改变？

一、可撤销信用证

ABC BANK Trade Plaza London, England Date: 20 August,2002 To: Alice Exporting Co. Ltd. International Commercial Building Jakarta, Indonesia REVOCABLE LETTER OF CREDIT NO. HG675-349 You are hereby authorized to draw on Lones International Trading Co. Ltd., London England for the amounts not exceeding USD64,000.00(sixty four thousand U.S. dollars only) available by your draft(s) at sight drawn in duplicate accompanied by the following documents: 1. Commercial invoice in duplicate. 2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee. 3. Insurance policy in duplicate covering all risks plus 10% invoice value. Expiry date and place: 30 October, 2002 in Indonesia Shipment from Indonesia to England not later than 10 October,2002. Partial shipments are allowed. Transshipments are allowed. Covering shipment of: Materials semiconductors type-Ⅲ x 10 in wooden cases. Special instructions: 1.This credit may be cancelled by the Issuing Bank at any moment without prior notice to you, it is for your guidance only in prepairing drafts and documents. 2.We undertake to honour your draft(s) drawn and negotiatied in conformity with the terms of this credit provided such negotiation has been made prior to receipt by you of notice of cancellation. 3.Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping documents. 4.Draft(s) drawn must be described with the number and date of this credit. 5.Draft(s) drawn under this credit must be presented for negotiation in Indonesia on or before 30 October,2002. This credit is subject to Uniform Customs and Practice for Documentary Credits( 1993 Revision). ABC BANK Authorized Signature

二、不可撤销即期付款信用证

Eximbank Ltd. Malaysia Tel: 927-9756 Golden Horse Building Tex:7653428 I

ssued Date and Place 25 June, 2002, Malaysia Irrevocable Credit Number Documentary Credit of Issuing Bank of Advising Bank S-01-978 ND8294 Advising Bank Applicant Development Bank, Dearmei Trading Co. Ltd. Malaysia International Trading Building 12nd/F, BBB Building Singapore Box 897645 P.O. Box 401015 Beneficiary Expiry Date Kam Dor Bo Trading Co., Ltd 14 September 2002 7th/F, Forrum Building In the country of the beneficiary Singapore At the request of Dearmei Trading Co. Ltd, Malaysia, we open this Irrevocable Documentary Letter of Credit No. S-01-978 in your favour for an amount not exceeding total of USD1,000,000(one million United States Dollars only) available by sight payment of your drafts drawn at sight on us covering 100% invoice value accompanied by the following documents: 1. Commercial invoice in triplicate. 2. Insurance policy in duplicate covering all risks plus 10% of invoice value. 3. Full set of clean “On Board” ocean Bills of Lading made out to our order notify buyers and marked “Freight Prepaid”. 4. Certificate of Origin in duplicate. 5.Certificate of Inspection in duplicate. Covering shipments of: ESP 20 kit ESP 10 kit In crates ESP 10 kit Shipment from Singapore to Malaysia CIF Malaysia Contract No. ESP 1365 Shipment must be effected not later than 30 August , 2002 Special clause: 1. This credit is available by draft drawn on issuing bank at sight. 2. Partial shipments are prohibited. Transshipments are prohibited. 3. All documents must be presented in 15 days after shipment but within the validity of the credit. 4. The number and date of this credit must appear on draft drawn. 5. The amount of draft must be endorsed on the back hereof and this credit is to be returned to us when exhausted or expired. 6.Draft against this credit must be drawn and negotiated on or before 14 September, 2002. We hereby guarantee that drafts drawn under and in compliance with the terms and conditions of this credit shall be accepted and paid at sight. For Eximbank, Ltd. Malaysia _______________ Authorized Signature

三、承兑信用证 ┅┅ We hereby establish Irrevocable Commercial Letter of Credit No. H/IA020608/02 Amount: USD59,700.00 Validity: 30 November 2000, in P.R. of China Applicant: Helm AG, Hamburg, Germany Beneficiary: China National Chemicals Imp. & Exp. Corp. available with Issuing Bank by acceptance of your draft drawn on us at 30 days after sight against presentation of the following documents: 1. Signed commercial invoice in 4-fold 2.Full set of 3/3 original plus 2/2 copies of clean on board ocean/marine Bills of Lading, originals signed, issued to order and blank endorsed, notify: Helm AG, Hamburg marked‘Freight Prepaid’, evidencing shipment from P.R. Chinese main port to Rotterdam not later than 15 Nov.,2002 for 60MT=3FCL -Transshipment not allowed; -Container shipment: Prescribed -B/L to show container No./Nos. and to show always name, place, phone and telex-No. of the carrier 3. Certificate of Origin, Form‘A’showing P.R. of China as origin, one original and one copy, legalized by a Commodity Inspection Bureau of the P. R. of China and in accordance with rules agreed with EEC-authorities 4. Packing/Weight list 2-fold, stating: kind, number, content, net weight, gross weight and measurements of each and total packages 5. Certified copy of telegr. of telex advice to applicants latest 2 days after shipment, showing quantity, product, total net and gross weight, date of B/L, vessel’s name, B/L No., loading port, destination port, ets. And No.912/00700 6.Certificate of Analysis, 2-fold, issued by the beneficiary certifying: Citric Acid Anhydrous BP 80, giving full specifications description of goods: 60MT=3FCL of citric acid anhydrous bp 80 China contract No.: CNC9-B00128 Unit price: USD995,--/net CFR Rotterdam, as per incoterms 1990 Packed: in 25 kgs net multiply bags (export-and seaworthy) Marks: citric acid anhydrous bp 80 25kgs net Rotterdam┄ Special conditions: 1. DOCUMENTS are to be presented within 15 days after Bill of Lading date 2. This credit is subject to ICC publication No. 500 3. All banking commissions and charges outside Germany are for account of beneficiary, also in case of non-utilization 4.Any original documents, excl. any kind of marine Bills of Lading, produced by reprographic systems, computerized systems or carbon copies, only acceptable if they are clearly marked as‘original’and signed by the issuer in handwriting 5.Documents including transport documents dated prior to the issuance of this credit are not acceptable 6. Partial shipment not allowed 7. Third party transport documents are not acceptable 8. The amount of each drawing must be endorsed on the reverse side of the original instrument 9. Payment will only be effected after receipt of first and second mail documents 10. Please send the documents to the following address: DEUTSCHE BANK HAMBURG

四、延期付款信用证 TO: THE BANK OF EAST ASIA LTD., GUANGZHOU FM: THE BANK OF EAST ASIA LTD. , HONG KONG 24 SEP 2000 TEST NO. 99489 ISSUED IRREVOCABLE DOCUMENTARY CREDIT 3201N05374 FOR USD 23,200.00 (UNITED STATES DOLLARS TWENTY THREE THOUSAND TWO HUNDRED ONLY) BENEFICIARY: CHINA NATIONAL AUTOMOTIVE INDUSTRY IMP. AND EXP. CORP. GUANGZHOU, CHINA APPLICANT:PREMIER BEARING AND EQUIPMENT LTD. HONG KONG CREDIT AVAILABLE WITH US BY DEFERRED PAYMENT AT 60 DAYS B/L DATE VALID UNTIL 15 NOV. 2000 IN HONG KONG PARTIAL SHIPMENT: ALLOWED TRANSSHIPMENT: NOT ALLOWED LOADING ON BOARD/DISPATCHING /TAKING IN CHARGE OF FROM: GUANGZHOU CHINA PORT OF DISCHARGE: ROTTERDAM COUNTRY OF DESTINATION THE NETHERLANDS NOT LATER THAN: 31 OCT. 2000 COVERING SHIPMENT OF: BEARING QTY UNIT PRICE 255212(420205) 40,000PCS USD0.58/PC SHIPPING MARK: P.O. 757/92/10 NO. 1-UP PRICE TERM: CIF HONG KONG TO BE ACCOMPANIED BY THE FOLLOWING DOCUMENTS: -SIGNED COMMERCIAL INVOICE IN THREE ORIGINAL. -COMPLETE SET CLEAN RAILWAY CARGO RECEIPT PLUS ONE NON-NEGOTIABLE COPY ISSUED OR ENDORSED TO THE ORDER OF THE BANK OF EAST ASIA, LTD., NOTIFY APPLICANT AND MARKED FREIGHT PREPAID AND THIS CREDIT NUMBER.. -INSURANCE POLICY OR CERTIFICATE IN DUPLICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN THE SAME CURRENCY OF THIS CREDIT WITH LOCAL CLAIMS AGENTS NAME AND ADDRESS AT DESTINATION COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE CARGO CLAUSE(WAR) AND MARINE TRANSPORTATION ALL RISKS, INCLUDING WAREHOUSE TO WAREHOUSE RISKS AND F.R.E.C., SHORTAGE, TPND OF AN ENTIRE PACKAGE, BUNDLE, BAG OF PIECE. -PACKING LIST IN TRIPLICATE INDICATING PALLET NO. OR CASE NO., QTY OF EACH PACKAGE, QTY OF EACH PALLET OR QTY OF EACH CASE AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE. -BENEFICIARYS’DECLARATION DECLARE THE BRAND NAME AND PACKING (EITHER IN ROLL/EACH IN INNER BOX/WITHOUT INNER BOX) OF EACH BEARING. -BENEFICIARY’S CERTIFIED COPY OF TELEX/FAX ADVICE DESPATCHED TO APPLICANT WITHIN THREE DAYS AFTER SHIPMENT ADVISING NAME OF TERMINAL, DEPARTURE DATE, TRAIN NUMBER, PACKING DETAILS, ITEM NO., BRAND NAME, GROSS AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE, TOTAL QUANTITY, UNIT PRICE OF EACH ITEM, PIECES PER CASE AND VALUE OF GOODS. -CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL AND ONE COPY SHOWING GOODS CONSIGNED. CONFIRMATION: CONFIRMATION ALL DOCUMENTS MUST BE PRESENTED THRU YOUR BANKER WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT(S) BUT WITHIN THE VALIDITY OF THE CREDIT.

ADDITIONAL CONDITIONS: -SHIPMENT EFFECTED PRIOR TO DATE OF ISSUANCE OF THIS CREDIT UNACCEPTABLE. -A TOLERANCE OF 5PCT MORE OR LESS IN QUANTITY FOR EACH ITEM IS PERMITTED AND THE VALUE OF THIS CREDIT MAY BE ADJUSTED ACCORDINGLY. -ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR BENEFICIARY’S ACCOUNT. -FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS DOCUMENTARY CREDIT, A FEE OF USD30.00(OR EQUIVALENT) SHOULD BE DEDUCTED FROM THE REIMBURSEMENT CLAIM, NOTWITHSTANDING ANY INSTRUCTION TO THE CONTRARY, THIS CHARGE SHOULD BE FOR ACCOUNT OF BENEFICIARY. -DISCOUNT CHARGES(INTEREST) ARE FOR ACCOUNT OF BENEFICIARY. -ALL DOCUMENTS MUST BE FORWARDED TO US IN TWO CONSECUTIVE AIRMAILS TOGETHER WITH YOUR CERTIFICATION THAT THE AMOUNT DRAWING HAD BEEN ENDORSED ON THE REVERSE SIDE HEREOF. THIS CREDIT IS ISSUED SUBJECT TO THE RULES OF THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT OF THE INTERNATIONAL CHAMBER OF COMMERCE, PARIS CURRENTLY IN FORCE ON DATE OF ISSUANCE AND ENGAGES US IN ACCORDANCE WITH THE TERMS HEREOF. THE NUMBER AND DATE OF THE CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIRED. THIS IS AN OPERATIVE CREDIT INSTRUMENT AND NO AIRMAIL CONFIRMATION WILL BE FOLLOWED. THE BANK OF EAST ASIA LTD. HONG KONG

五、议付信用证

Commercial Development Bank Telephone: 288514 Telex: 42515SC Original Date: 10 April, 2000 IRREVOCABLE Credit Number DOCUMENTARY CREDIT SHI1002 Advising Bank Commercial Bank Golden Commercial Building 522A Nathan Road Kowloon, Hong Kong Beneficiary Celebrity International Trading Co. Ltd. 152 Lock Road, Hong Kong Applicant Baodeli Communication Equipment Industry Co. Ltd. P.O. Box 2356 Colombo Lanka AmountUSD100,000.00 (One hundred thousand U.S. Dollars) Expiry Date: 8 June, 2000 at the counter of: advising bank Dear Sir(s), We hereby issue in your favour this documentary credit which is available with any bank by negotiation of your draft(s) at 30 days after sight accompanied by the following documents marked with “X”: XCommercial invoice in duplicate XPacking list in duplicate XCertificate of Origin in triplicate XFull set clean“On board”ocean Bills of Lading made out to our order notify buyer and marked“Freight Prepaid” Covering shipments of: SQE-TYPEⅡx 10 Contract No. Q521SH in wooden cases. Latest shipment is until: 24 May, 2000 From : Hong Kong to Colombo Partial shipment:□Allowed Transshipment:□Allowed XNot allowed XNot allowed Documents must be presented for negotiation within 15 days after B/L date in any event within the validity of the credit. We hereby engages that drafts drawn in conformity with the terms of this credit will be duly accepted on presentation and duly honoured at maturity. Yours faithfully Commercial Development Bank ___________________ Authorized Signature 六、循环信用证

Irrevocable Documentary Credit REVOLVING NON-ACCUMULATIVE Applicant JOAN’S BOUTIQUE DISTRIBUTION CORP. 14 FAT TAT ROAD LOWLOON, HONG KONG Advising Bank MITSUBISHI BANK LTD. 3, CHIYODA-KU TOKYO, JAPAN Partial shipments Xallowed □not allowed Transshipment Xallowed □not allowed Loading on board/dispatch from TOKYO for transportation to: HONG KONG LATEST 9 SEPTEMBER 2002 Date and place of expiry: 30 September 2002 in the country of beneficiary Beneficiary SUSI TRADING LTD. 60 KANGISO TOKYO, JAPAN Amount:J￥10,000,000.00 (JAPANESE YEN TEN MILLION ONLY) PER CALENDER MONTH COMMERNCIING APRIL 19, 2002 Credit available with ADVISING BANK Xby sight payment □by acceptance □by negotiation □by deferred payment at against the documents detailed herein: Xand beneficiary’s draft at sight drawn on APPLICANT -Signed Commercial Invoice in three copies certifying that the goods are in accordance with purchase order number 7086. -Full set of clean on board marine Bill of Lading made out to shipper’s order blank endorsed marked“Freight Collect”notify applicant with full address. -Certificate of Origin in three copies. -Inspection Certificate issued by applicant prior to shipment in one original. -Packing List in three copies. Covering 250 sets JAPANESE CHILDREN GARMENTS @J￥40,000.00 per set FOB TOKYO Special condition: This credit is revolving at J￥10,000,000.00 covering shipment of 6 per calendar month non-cumulative operation from April 2002 to September 2002 inclusive up to a total of J￥60,000,000.00 Documents to be presented within 21 days after the date of issuance of the transport document(s) but within the validity of the credit. We hereby issue the Documentary Credit in your favour. It is subject to the Uniform Customs and Practice for Documentary Credits(1993 revision,International Chamber of Commerce, Paris, France, Publication No. 500) and engages us in accordance with the terms thereof. The number and the date of the credit and the name of our bank must be quote on all drafts required. If the credit is available by negotiation, each presentation must be noted on the reverse of this advice of the bank where the credit is available. STANDARD CHARTERED BANK LTD. HONG KONG Authorized Signature 七、可转让信用证

2003年8月17日，受益人KENNY INTERNATIONAL CO. LTD., HONG KONG根据收到的如下信用证，向转让行BANK OF EAST ASIA HONG KONG填写转让申请书，开证行据此缮制一份已转让信用证。 FM FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAY TO BANK OF EAST ASIA HONG KONG FORM OF D/C: IRREVOCABLE TRANSFERABLE DOC CREDIT NO.:GH 9136127 DATE OF ISSUE: 20030813 EXPIRY DATE: 20031102 THE COUNTER OF BEA HONG KONG APPLICANT: GERADO NOCETTI MONTEVIDEO BENEFICIARY: KENNY INTERNATIONAL CO. LTD. HONG KONG CURRE. AMOUNT: USD60,000.00 AVAILABLE WITH BANK OF: WITH ANY BANK BY NEGOTIATION DRAFTS AT: AT SIGHT DRAWN ON: FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAY PARTIAL SHIP: ALLOWED TRANSSHIPMENT: ALLOWED TRANSPORT FROM: ASIAN PORT TRANSPORT TO: MONTEVIDEO URUGUAY LATEST: 20031012 GOODS DESCRIPTION: AS PER S/C NO. 89765 CONTAINERS CIF MONTEVIDEO 25000KGS USD2.4/KG TOTAL:USD60000 DOCUMENTS: -INVOICE IN 4 COPIES EVIDENCING FOB INSURANCE/FREIGHT VALUES SEPARATELY -INSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING 110% OF INVOICE AMOUNT, COVERING ALL RISKS -FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, NOTIFY: GERADO NOCETTI MARKED FREIGHT PAID. -PACKING LIST IN 1 COPY -CONTAINERS MUST BE SHIPPED HOUSE TO HOUSE, THE CARRIAGE FROM PORT TO WAREHOUSE IS FOR APPLICANT’S ACCOUNT AND LC CONFIRMATION FEE FOR APPLICANT’S ACCOUNT -THIRD PARTY SHIPPER IS ACCEPTABLE -DRAFT MUST SHOW NUMBER OF LC N NAME OF ISSUING BANK PERIOD PRESENT: 21 DAYS AFTER SHIPMENT CHARGES: DISCREPANCY FEES (IF ANY) USD 25 ARE FOR BEN’S A/C REIMB BANK: THE FIRST NATIONAL BANK OF BOSTON, MASSACHUSETTS. USA CONFIRMATION: CONF. INSTRUCT PAY: THREE WORKING DAYS AFTER YOUR TESTED TELEX TO US ADVISING NEGOTIATION OF DOCUMENTS STRICTLY COMPLYING WITH LC TERMS YOU MAY CLAIM REIMBT. FM NOMINATED REIMB. BANK OTHER TERMS AND CONDITIONS:?? THIS CREDIT IS SUBJECT TO UCP ICC PUBL.500, NO MAIL CONFIRMATION WILL FOLLOW FIRST NATIONAL BANK OF BOSTON MONTEVIDEO, URUGUAY APPLICATION FOR TRANSFER TO: BANK OF EAST ASIA HONG KONG Dated: 17 August, 2003 Dear Sirs, Re: Credit No.36127 dated13 August, 2003 Issued by FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAY for account of: GERADO NOCETTI 1.(A) Without any engagement on your part, please transfer the above-mentioned credit to FIRECRACKERS N FIREWORKS IMP. N EXP. CORP.235 XX ROAD, GUANGZHOU CHINA on the same terms and conditions with exception of the following: ①Our name is to be substituted for the account party mentioned above. ②Amount (in words and figures): USD56,400.00 ③Unit price: USD2.256/KG ④Insurance for 117.02% of the invoice value ⑤Latest shipment date: 20031001 ⑥Expiry date: 20031022 (B) Upon payment by you of any draft under the transferred Credit, or at any time on your demand, we shall deliver to you our draft and commercial invoices drawn in accordance with the original Documentary Credit in order that these documents may be substituted for the transferee’s draft and invoices, the latter of which are to be delivered to us together with your payment for the difference between the two invoices, less any charges due to you. In addition to our draft and invoices we also undertake to deliver to you any other documents which may be needed to substitute for any of the transferee’s documents, which do not comply as regards value etc. with the requirements of the original credit. Should we fail, at your demand, to deliver to you immediately the new drafts, invoices, and any other documents required as specified above, you are authorized to dispose the invoices and other documents accompanying the draft of the transferee to your principals without any responsibility on your part for payment of any difference between the amount of the transferee’s draft and amount authorized to be paid under the original Documentary Credit. 2. Any alterations/amendments to the Credit which may be sent to us will be passed on to you for your notification to the new beneficiary. 3. We agree to be charged with interest for the period, if any, from the date of your payment to the transferee upto the date of payment of the documents under the original Documentary Credit, and with any charges incurred by you or your corrrespondents in connection with this transferred Credit. 4.Neither you nor your correspondents shall be responsible for description, quantity, quality or value of the merchandise, shipped under the transferred Documentary Credit, nor for the correctness, genuineness of validity of the documents, nor for any other cause beyond your or their control. 5. The original advice of the Credit is submitted to you herewith and we shall be glad if you will notify the new beneficiary at our expense by: □ Airmail □Brief cable with details to follow by airmail X Full cable/telex □ Yours faithfully FOR & ON BEHALF OF KENNY INTERNATIONAL CO. LTD. HONG KONG ___________________________________________ Authorized Signature

TRANSFERRED CREDIT FM: BANK OF EAST ASIA LIMITED HONG KONG TO: BANK OF EAST ASIA GUANGZHOU DD 19 AUG 2003 TEST┄ WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART AT THE REQUEST OF ___________ , WE HEREBY TRANSFER PART OF THE ___________ LC NO. DATED UNDER OUR TRANSFER REF 1510T03826T1 TO AS FOLLOWS: EXPIRY DATE: 20031022 AT THE COUNTER OF BEA HONG KONG TRANSFEROR: TRANSFEREE: CURRE. AMOUNT: AMOUNT SPECI: NOT EXCEEDING AVAILABLE WITH BANK OF: WITH BEA HONG KONG BY PAYMENT DRAFTS AT: DRAWN ON: PARTIAL SHIP: TRANSSHIPMENT: TRANSPORT FROM: TRANSPORT TO: LATEST: GOODS DESCRIP: DOCUMENTS: - - - - ADD. CONDITION: - - - CHARGES: REIMB BANK: CONFIRMATION: INSTRUCT PAY: THIS CREDIT IS SUBJECT TO UCP ICC PUBL.500, NO MAIL CONFIRMATION WILL FOLLOW OTHER TERMS AND CONDITIONS: -NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY THAT APPEAR IN THE FOREGOING CREDIT, DOCUMENTS TOGETHER WITH DRAFTS UNDER THIS TRANSFER OF CREDIT MUST BE PRESENTED TO BEA HONG KONG IN ONE LOT TO ARRIVE NOT LATER THAN 22 OCT 2003 FOR SUBSTITUTION DOCUMENTS BY THE FIRST BENEFICIARY. -DOCUMENTS ARE TO BE PRESENTED THROUGH YR BANKER AND ARE SUBJECT TO FINAL ACCEPTANCE BY THE CREDIT ISSUING BANK OR CONFIRMING BANK. -PAYMENT WILL BE MADE IN ACCORDANCE WITH THE PRESENTING BANK’S INSTRUCTION AFTER OUR RECEIPT OF FUNDS FROM THE ISSUING BANK. -THE PRESENTING BANK MUST QUOTE OUR TRANSFER REF. NO. 1510T03826T1 ON THEIR COVERING LETTER WHEN PRESENTING THE DOCUMENTS TO US FOR SUBSTITUTION OF DOCUMENTS BY THE FIRST BENEFICIARY WHO RESERVES THE RIGHT TO CLAIM ANY LOSSES SHOULD TRANSFEREE’S DOCUMENTS BE PRESENTED TO CREDIT ISSUING BANK DIRECTLY UNLESS THE TRANSFEROR FAILS TO SUBMIT THEIR OWN DOCUMENTS UPON FIRST DEMAND BY THE BANK DESIGNATED ABOVE. -ALL DOCUMENTS EXCEPT DRAFTS AND INVOICES MUST NOT SHOW THE VALUE AND UNIT PRICE OF GOODS UNLESS OTHERWISE STIPULATED ON THE CREDIT. THIS TRANSFER OF CREDIT IS SUBJECT TO UCP CURRENTLY IN FORCE AT TIME OF ISSUANCE OF THE ORIGINAL CREDIT. BANK OF EAST ASIA LIMITED HONG KONG 5.2.4 实验评价标准

1、各种类型信用证缮制的完整性与准确性。 2、特殊信用证操作流程的准确性与高效性。

实验6. 信用证中的单据

6.2.1 实验目标

1、掌握海运提单有效性、合规性的审核。 2、掌握保险单据有效性、合规性的审核。 3、掌握商业发票有效性、合规性的审核。 4、掌握汇票有效性、合规性的审核。 5、掌握附属单据有效性、合规性的审核。

6、掌握原产地证、包装单、质量检验证书、数量检验证书等附属单据的审核。 6.2.2 实验要求

1、根据信用证审核汇票。 2、根据信用证审核商业发票。 3、根据信用证审核海运提单。 4、根据信用证审核保险单据。

5、根据信用证要求审核证下全套单据，提出不符点和处理建议。

6.2.3 实验素材 一、银行审核受益人提交的单据时，根据信用证要求和单据内容，判断哪些单据可接受？哪些不能接受？说明理由。 信 用 证 about DM576,824.00 Drawn on A Import Company Expiry date：20 May, 2002 Commercial Invoice 5000 bags bombazine 5000 Metric Ton peanut oil Amount: about USD100,000.00 Amount: USD100,000.00 CIFC5HongKong USD145,935.00 CIF Hong Kong 147,550.00， Freight fee:HKD10,560.00， Insurance fee:HKD140.00 单 据 种类 汇 票 商 业 发 票 内 容 DM525,000.00 To:A Import Company Issue date: 21 May, 2002 无受益人签章 4950 bags bombazine 4692 Metric Ton peanut oil 接受 /不接受 接受 接受 不接受 接受 不接受 不接受 USD110,000.00 不接受 （汇票金额：“USD110,000.00） USD110,000.00 接受 （汇票金额：“USD100,000.00） “USD137,638.25 （总值栏金额） CIF Hong Kong 147.550.00 Less F 10,560.00 Less F 140.00 FOB 136,850.00 Freight Prepayable 接受 HKD 接受 HKD HKD HKD 不接受 marked Freight Prepaid Shipment not later than 20 July, 1998 On board Bill of Lading Clean Bill of Lading 提 单 备运提单签发日:“18 July, 不接受 1998”， 装船批注日期为：“22 July, 1998 on deck two bags torn 不接受 不接受 Shipped in apparent good order 接受 and condition Packaging contaminated One case short shipped insufficient packaging 不接受 不接受 不接受 packaging soiled by contents 不接受 信 用 证 CIF New York CIF New York FOB New York CIF New York Shipment from any port of China,to New York made out to order of Issuing Bank, issuing bank: Standard Chartered Bank Ltd. Transshipment: not allowed Insurance Policy Insurance Certificate Insurance Certificate Insurance Certificate for 110% of Invoice value, Invoice value amount USD20,000.00 保 险 单 据 种类 提 单 内 容 Freight prepaid Freight paid Freight prepaid Freight to collect 接受 /不接受 接受 接受 不接受 不接受 shipment from Guangzhou, to New 接受 York 不接受 Consigned to: order of Issuing Bank Shipped on board from: Guangzhou 不接受 to: New York by transshipment at: Hong Kong Insurance Certificate Insurance Policy Cover Note Amount insured: USD22,000.00 不接受 接受 不接受 接受 Insurance Certificate for 110% of Invoice value, Invoice value amount 单 USD20,000.00 Shipment not later than 据 July, 20th,1998 Covering Usual Risks

Premium Rate: As Arranged 接受 备运提单装船批注日期为：“July 不接受 18th, 1998”，保险单日期为：“July, 19th, 1998”。 Covering All Risks and War Risks 接受

JP￥ PPCD OLL PPD COLL VALUE FOR CARRIAGE COMMCHARODITY GEABITEM LE NO. WEIG HT 70 1050 1050KGS CTNS KGS THE CARGO SHOULD BE 。KEPT -18C DURING SHIPMENT. SPECIAL HANDLING INFORMATION INCLUDING MARKS, NUMBER AND METHOD OF PACKING. P WEIGHT OTHER CHARGES R CHARGE E JP￥23,625.- P A JP￥1575000. I VALUATION D CHARGE C WEIGHT O CHARGE L VALUATION L CHARGE E C T NO. OF PACKAGES RCP ACTUAL GROSS WEIGHT KG VALUE FOR CUSTOMS RATE WEIGHT CHARGE NATURE AND QUANTITY OF GOODS INCL. DIMENSIONS OR VOLUME: JP￥ 1575000. CHINESE ROYAL JELLY SHIPPING MARK: SUMIT IN TRIANGLE SU252022-J TOTAL NARITA OTHENO. 1-70 R CHARFREIGHT PREPAID GES TOTAL PREPAID JP￥ 1598625. TOTAL OTHER CHARGES TOTAL COLLECT TRIPLICATE 中国人民保险公司 中国人民保险公司（以下简称本公司） THIS POLICY ON INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED“THE COMPANY” 根据 AT THE REQUEST OF JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. （以下简称被保险人）的要求，由被保险人向本公司缴付约 (HEREINAFTER CALLED“THE INSURED”) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE 定的保险费，按照本保险单承保险别和背面所载条款与下列 INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITION OF THIS POLICY 特款承保下述货物运输保险，特立本保险单。 AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON. 标记 MARKS & NOS. As per Invoice No. SU252022-J 总保险金额: JAPANESE YEN THREE MILLION THREE HUNDRED AND EIGHTY TOTAL AMOUNT INSURED: FIVE THOUSAND EIGHT HUNDRED AND EIGHTY THREE ONLY 保费 费率 装载运输工具 PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVERYANCE S.S. BY AIR 开行日期 自 至 SLG. ON OR ABT AS PER AWB from NANJING AIRPORT to NARITA AIRPORT 承保险别 COVERING THE INSTITUTE CARGO CLAUSE (ALL RISKS) CONDITIONS AND INSTITUTE WAR CLAUSES AND THE INSTITUTE S..RC.C. CLAUSES I.O.P. 所保货物，如遇出险，本公司凭本保险单及其它有关证件给付赔款。 CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT DOCUMENTS. 所保货物，如发生本保险单项下负责赔偿的损失或事故 IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM-UNDER THE 包装及数量 QUANTITY 70 CTNS 保险货物项目 DESCRIPTION OF GOODS CHINESE ROYAL JELLY 保险金额 AMOUNT INSURED JP￥3,385,883.- POLICY IMMEDIATE NOTICE 应立即通知本公司下述代理人查勘。 APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. 赔款偿付地点 AT NARITA (IN JAPAN) 中国人民保险公司江苏省分公司 CLAIM PAYABLE 日期 南京 THE PEOPLE’S INSURANCE CO. OF CHINA DATE 30 MARCH, 1995 NANJING JIANGSU BRANCH 地址：中国南京市石鼓路49号 邮政编码：210005 TEL:(025)4419969 FAX:(025)4400253 ADDRESS: 49 SHIGU ROAD. NANJING, CHINA Telex: 34159 ROAD CN 涂 英 DUPLICATE 江苏省土产进出口集团股份有限公司 JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. 38 GONG YUAN ROAD, NANJING, CHINA PACKING LIST To : Whom it may concern DATE: MARCH 20 1995 As Per Invoice No. SU252022-J MARKS & NUMBERS SUMIT IN TRIANGLE SU252022-J NARITA NO.1-70 DESCRIPTION PACKAGES QUANTITY GROSS NETS MEASS CHINESE ROYAL JELLY DECENOIC ACID 2.1615% MIN MOISTURE: 66.08% MAX 70 CTNS 700KGS 1050KGS 700KGS 3.4M3 TOTAL: 70 CTNS 700KGS GRS 1050 KGS NETS 700.00KGS MEASS 3.400 M3 PRODUCTS BY LAOSHAN FACTORY PACKING: IN 1KG/PLASTIC BOTTLE 10 KGS/CTN 江苏省土产进出口集团股份有限公司 JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. 范 力 ORIGINAL 1.Goods consigned from (Exporter’ Reference No. 2048 business name, address, country) GENERALIZED SYSTEM OF JIANGSU NATIVE PRODUCE I/E PREFERENCES (GROUP) CORP. CERTIFICATE OF ORIGIN 2.Goods consigned to (Consignee’s (Combined declaration and name, address, country) certificate) SUMITOMO CORPORATION, FORM A TOKYO Issued in THE PEOPLE’S REPUBLIC OF 2-2 HITOTSUBASHI CHINA CHIYODA-KU, TOKYO (country) See Notes overleaf 3.Means of transport and route (as far as 4.For office use known) FROM NANJING AIRPORT TO NARITA AIRPORT BY AIR 6. Marks 7.Number and kind of package, 8.Origin and description of goods criterion numbers (see of Notes CHINESE ROYAL JELLY packages overleaf) SUMIT IN TRIANGEL SU252022 70 CTNS. NARITA No. 1-70 SAY SEVENTY CTNS 11.Certification It is hereby certified on the basis of controll carried out, that the declaration by the exporters is correct. 中华人民共和国 余江苏 进出口商品检验局 亚 5.Item number 9.Gross weight or other quantity 10.Number and date of invoices 1050 KGS SU252022-J 20 MAR 1995 Declaration by the exporter The undersigned hereby declares that the above and statements are correct: that all the goods were produced in CHINA And that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to

(Importing country) JIANGSU NATIVE PRODUCE I & E (GROUP) CORP. NANJING, CHINA 24 MAR NANJING , CHINA MARCH 21, 1995 张1995 敏 ONE COPY 中华人民共和国江苏进出口商品检验局 JIANGSU IMPORT & EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA 地址：南京市白下路1号 Address: 1 Baixia Road 检验证书 日期 Nanjing 电报：南京2914 INSPECTION CERTIFICATE Date 24 MAR. 1995 Cable: 2914 NANJING 电话： of Tel: 648993 QUALITY

发货人： Consignor JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. 受货人： Consignee____________________________________________________________ 品名：CHINESE ROYAL JELLY 标记及号码： (PRODUCTS BY LAOSHAN FACTORY) Commodity_________________________________ Mark & NO. SUMIT IN TRIANGLE SU252022-J NARITA NO. 1-70 报验数量/重量 70CTNS/700KGS. Quantity/Weight Declared______________________________ 检验结果： RESULTS OF INSPECTION: REPRESENTATIVE SAMPLE WAS DRAWN AGAINST THE STANDARD NO. GB9697-88 AND INSPECTED WITH THE RESULTS AS FOLLOWS: LOT NO. MOISTURE DECENOIC ACID 940048 65.7% 2.1765% 940049 66.03% 2.1516% CONCLUSION: IN CONFORMITY WITH THE CONTRACT NO.95JN1010J ************************************* 中华人民共和国 江苏 主任检验员 进出口商品检验局 张 荣

ONE COPY 中华人民共和国进出口商品检验局 JIANGSU IMPORT & EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA 地址：南京市白下路1号 Address: 1 Baixia Road 检验证书 日期 Nanjing 电报：南京2914 INSPECTION CERTIFICATE Date 24 MAR. 1995 Cable: 2914 NANJING 电话： of Tel: 648993 QUALITY

发货人： Consignor JIANGSU NATIVE PRODUCE IMPORT & EXPORT (GROUP) CORP. 受货人： Consignee____________________________________________________________ 品名：CHINESE ROYAL JELLY 标记及号码： (PRODUCTS BY LAOSHAN FACTORY) Commodity_________________________________ Mark & N0. SUMIT IN TRIANGLE SU252022-J NARITA NO. 1-70 报验数量/重量 70CTNS/700KGS. Quantity/Weight Declared______________________________ 检验结果： RESULTS OF INSPECTION: NO ANTIBIOTIC WAS FOUND THROUGH INSPECTION CONCLUSION: IN CONFORMITY WITH THE CONTRACT NO.95JN1010J 中华人民共和国 主任检验员 江苏 进出口商品检验局 张 荣

6.2.4 实验评价标准

1、单据审核操作流程的准确性与高效性。 2、单据审核处理的合规性。

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