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信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(ChinaNationalTextilesImport&ExportCorporation,NO.222JiansheRoad,Beijing,China)买方：新加坡通用贸易公司(GeneralTradingCompany,NO.123FuchengRoad,Singapore)商品名称：鸽牌印花细布(DoveBrandPrintedShirting)规格：30×3672×6935/6×42YARD数量：67,200码单价：HKD3.00/YARDCIFSINGAPORE，含佣金3％总值：HKD201,600.00装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。签订日期、地点：2005年10月11日于北京合同号码：PS—1234开来信用证如下：ABCBANKDate:1November,2005To:BankofChinaBeijingWeherebyopenourIrrevocableLetterofCreditNo.L-1234infavorofChinaNationalTextilesImport&ExportCorp,foraccountofGeneralTradingCompany,Singapore,uptoanaggregateamountofHK$201,600,00(SayUsDollarsTwoHundredandOneThousandSixHundredOnly)CIFC2%Singaporefor100%oftheinvoicevaluerelativetotheshipmentof:67,200PiecesofDoveBrandPrintedShirting30×3672×6935/6×42yardsasperContractNo.PS-1234datedOctober11,2005.FromChinaporttoSingapore.Draftstobedrawnat30daysaftersightonourbankandaccompaniedbythefollowingdocumentsmarkedX....(X)SignedCommercialInvoiceintriplicate(X)FullsetofCLEANONBOARDBILLSofLADINGmadeouttoourorderquotingL/CNO.L-1234.markedFREIGHTPAID.(X)OneoriginalMarineInsurancePolicyorCertificatefor150%fullinvoicevaluecoveringAllRiskandWarRisk,andTPNDwithclaimspayableinSingaporeinthecurrencyofdraft(s).Partialshipmentsarepermitted.Transshipmentisprohibited.ShipmentmustbeeffectednotlaterthanJanuary31,2006,Draft(s)drawnunderthiscreditmustbenegotiatedinSingaporeonorbeforeJanuary31,2006.请指出并修改信用证的不符点:实例02合同条款如下:卖方：中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorp.)买方：温哥华加拿大食品公司(CanadaFoodCorp.,Vancouver)商品名称：长城牌草莓酱(Greadwallbrandstrawberryjam)规格：340克听装。数量：1000箱（每箱50听）。单价：CIF温哥华，每箱30加元。总值：30,000加元。包装：纸箱装。保险：由卖方按发票金额110%投保一切险。装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。信用证须不迟于装运月份前30天到达卖方。有效期应为最后装运期后15天在中国到期。签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下:Date:1June,1988To:BankofChina,BeijingWeherebyopenourIrrevocableLetterofCreditNo.9876543infavourofCanadaFoodCorp.,VancouverforaccountofChinaNationalCereals,Oils&FoodstuffsCorp.uptoanamountofCA$3,000.00CIFVancouver(SayCanadianDollarsThreeThousandOnly),for110%oftheinvoicevaluerelativetotheshipmentof:CannedStrawberryJam100cartons(each50cans).AsperContractSC-3,fromVancouver,CanadatoChinaportDraftstobedrawnatsightonourbankandaccompaniedbythefollowingdocuments,markedX:......PartialShipmentspermitted.Transshipmentpermitted.Shipmentmustbeeffectednotlaterthan31August1988.ThisL/Cisvalidatourcounteruntil5September1988.ForBankA请指出并修改信用证的不符点:实例03合同条款如下:卖方：中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorporation)买方：温哥华香港食品公司(HongKongFoodCompany,Vancouver)商品名称:长城牌草莓酱(GreatWallBrandStrawberryJam)规格：340克听装数量：50,000听单价：CFR温哥华每听2.50加元，含佣3%总值：125,000加元装运期：1992年11月自中国港口运往温哥华，允许转船和分批装运付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15天在中国到期合同号码：92/8712COMMERCIALBANKOFTHATTOWNDate:Oct.5,1992To:ChinaNationalCereals,Oils&FoodstuffsCorporation,?Beijing,ChinaAdvisedthroughBankofChina,BeijingNo.BOC92/10/05DOCUMENTARYLETTEROFCREDITIRREVOCABLEDearSirs:YouareauthorizedtodrawonHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftdrawnonthematsightaccompaniedbythefollowingdocuments:──FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,markedfreighttocollectdatednotlaterthanNovember30,1992andnotifyaccountee.──SignedCommercialInvoiceinquintuplicate.──CanadianCustomsInvoiceinquintuplicate.──InsurancePolicies(orCertificates)induplicatecoveringMarineandWarRisks.EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:50,000tinsof430gramsofGreatWallBrandStrawberryJam,atCAN$2.50pertinCFRC3%Vancouver,detailsasperyourS/CNo.92/8712.Partialshipmentsareallowed.Transshipmentisallowed.ThiscreditexpiresonNovember30,1992fornegotiationinChina.请指出并修改信用证的不符点:实例041992年8月3日签订的第92/1234号合同主要条款：卖方：广州服装进出口公司买方：Messrs.J.Handerson&Co,NewYorkCity,USA.商品名称及数量：1,000打丝织女式衬衫单价：每打52.50美元成本加保险加运费到纽约市，含佣3%总金额：52,500美元交货期：1992年11月份由中国港口装运可转运但不可分批装运交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期开来信用证如下:THESTANDARDCHARTEREDBANKNEWYORK,USANO.10/1375DATE:18October,1992DOCUMENTARYLETTEROFCREDITIRREVOCABLETo:GuangzhouGarmentsImp.&Exp.Corp.Guangzhou,ChinaAdvisingBank:BankofChina,GuangdongBranch,GuangzhouChinaDearSirs,1.FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,markedFREIGHTPREPAIDcovering1,000dozensilkblouses.2.SignedCommercialInvoiceintriplicate,indicatingS/CNo.92/1234dated3August,1992.3.OneoriginalinsurancePolicy/Certificate.ShipmentfromChinaporttoNewYorkCity,USA.ShipmentistobeeffectedbeforeNovember30,1992,withpartialshipmentsandtransshipmentprohibited.ThiscreditexpiresonDecember10,1992inChina.请指出并修改信用证的不符点:实例05销货合同主要条款如下:合同号码:28KG603卖方:辽宁纺织品进出口公司买方:J.Brown&Co.,175Queen’sWay,HongKong商品名称及数量:羊毛衫S10550打M10760打L10970打单价:S105每打成本加运费香港120美元M107每打成本加运费香港150美元L109每打成本加运费香港180美元金额:27,600美元交货期:1995年11月，不允许分批装运，可转运。付款条件：不可撤销的见单后90天付款的信用证，效期为装运后15天在中国到期。开来信用证如下:HUACHIAOCOMMERCIALBANKLTD.88-89DesVoeuxRoad,Central,HongKongIrrevocableDocumentaryCreditNo.F--0