发布时间 : 星期六 文章国际结算常考案例分析练习更新完毕开始阅读852d8d0390c69ec3d5bb7593
31、信用证于2007年8月1日以MT700格式开立, 第31D场截止日和交单地：2007/12/31 HONGKONG, 有关货物运输的单据条款为“1 PHOTOCOPY OF AIR WAYBILL CONSIGNED TO APPLICANT”。货物于2007/12/01发运，受益人按LC的单据要求提交了AWB影印件。受益人最晚应于下列哪天前交单才不会构成不符点？_______
（A）2007/12/16 （B）2007/12/21 （C）2007/12/31 （D） 以上三个日期均可
A L/C is issued in form MT700 by SWIFT on Aug 1st, 2007. Field 31D ?DATE OF EXPIRY AND PLACE OF PRESENTATION? read as ?20071231 IN HONGKONG?. The document required relating to transportation is: 1 photocopy of air waybill consigned to applicant，marked ?freight prepaid?.
The shipment is made on Dec.1, 2007，then beneficiary presents one photocopy of AWB according to L/C stipulation on documents required. Which date is the latest date the beneficiary should present his documents _______ （A）2007/12/16 （B）2007/12/21 （C）2007/12/31 （D） any one of above date 答案 C
参见第14条c款等。信用证未要求运输单据正本，因此不受“发运日后21天内交单”的限制，仅需在信用证截止日前交单。
32．信用证禁止转运，哪一单据不可接受___________
（A）包含陆海两种运输方式的多式运输单据显示“在ABC市由火车转运至船只‘mingxingv. 561? ”
（B）装运散货的提单显示将要发生转运 （C）空运单显示将要发生转运 （D）公路运单显示将要发生转运
The credit prohibits transshipment, which document is not acceptable? ___________ （A）a multimodal transport document covering inland and ocean transportation indicating “Transhipped at ABC city from train to vessel: mingxing v. 561”
（B）a bill of lading for bulk cargo indicating that transshipment will take place （C）an air waybill indicating transshipment will take place
（D）a road consignment note indicating transshipment will take place 答案 B
横向比较各运输单据条款19-24，当信用证禁止转运时，其效力不尽相同。 33、某通过SWIFT MT700开出的信用证，42A场列明汇票受票人为：XXX BANK (开证行), 46场（DOCUMENTS REQUIRED）要求提交的单据中包括“金额为100%发票金额，受票人为信用证申请人的汇票一份”。 受益人的交单中两种汇票都有。议付行应__________
（A）只向开证行寄出以开证行为付款人的汇票，退回以申请人为付款人的汇票 （B）向开证行寄出以开证行为付款人的汇票，以申请人为付款人的汇票不予审核，但在寄单面函上作为附加单据列明。 （C）对两套汇票都进行审核，并寄出。 （D）对两套汇票都不审核，只寄出。
A L/C issued by SWIFT MT700 contains following information: Field 42A DRAWEE: XXX BANK (issuing bank); one item shown on Field 46A （DOCUMENTS REQUIRED）is: A DRAFT DRAWN ON APPLICANT FOR 100 PCT OF INVOICE VALUE.
Both sets of drafts are presented by the beneficiary together with other documents under this L/C. The negotiating bank should______
（A）forward the draft drawn on the issuing bank only, and return the draft drawn on the applicant.
（B）forward the draft drawn on the issuing bank only, and indicate the draft drawn on the applicant as an additional document on his covering letter without checking it. （C）check both sets of draft and send them to the issuing bank together with other documents.
（D）only send both sets of draft to the issuing bank together with other documents without checking draft. 答案 C
参见UCP600第6条c款及ISBP第54条。以银行为受票人的汇票按汇票审核，以申请人为受票人的汇票按一般单据审核。
34、关于信用证的转让，以下哪种说法是正确的________ (A) 开证行不可以担任转让银行 (B) 所有表明其“可以转让”的信用证都可部分地转让给一个以上的第二受益人。(C) 转让信用证必须准确转载原证的条款及条件，但下列项目除外：信用证金额，信用证规定的任何单价，到期日，单据提示期限，最迟装运日期或规定的装运期间，保兑(如有)。
(D) 由第二受益人或代表第二受益人提交的单据必须向转让银行提示。
Which statement about the transferable L/C is correct ________ (A) An issuing bank must not be a transferring bank.
(B) All credit may be transferred in part to more than one second beneficiary as long as it states that it?s “transferable”.
(C) The transferred credit must accurately reflect the terms and conditions of the credit, with the exception of: the amount of the credit, any unit price stated therein, the expiry date, the period for presentation, the latest shipment date or given period for shipment, confirmation if any.
(D) Presentation of documents by or on behalf of a second beneficiary must be made to the transferring bank. 答案 D
参见第38条b,d,g,k款。第二受益人的交单必须通过转让行是UCP600做出的重要变化之一。
35、收到第二受益人的交单后，转让行________
（A）不必对第二受益人单据进行审核，只在第一受益人换单后审核即可
（B）可以应第一受益人要求，以第一受益人的装箱单替换第二受益人的装箱单
（C）可以用第一受益人的发票替换第二受益人的发票而不承担任何责任
（D）应核验单据以查看第一受益人提交的发票是否产生第二受益人单据中不存在的不符点。
On receipt of the second beneficiary?s presentation, the transferring bank ________ （A）need not check the documents presented by the second beneficiary, only check the whole set of documents after the first beneficiary?s substitution.
（B）may substitute the first beneficiary?s packing list for that of the second beneficiary at the request of the first beneficiary （C） may substitute the first beneficiary?s discrepant invoice without any obligations （D）should check whether the invoice presented by the first beneficiary create discrepancies that did not exist in the second beneficiary?s presentation. 答案 D
参见第38条i款。UCP600增加了对第二受益人的保护，当仅由第一受益人的换单造成不符点时，将仅提交第二受益人的单据给开证行，因此，转让行需要进行单据审核，并按照此条的要求办理。
36、某承兑信用证（遵循UCP600）以开证行为承兑行，期限为见单后30天付款。
2007年8月8日开证行收到单据，8月9日开证行审单完毕并对外拒付，同时向申请人发出不符点提示通知。拒付中称“留存单据直至收到申请人放弃并同意接受，或按此前收到的交单人指示行事”。
8月20日申请人出函接受不符点，同意承兑。
8月21日申请人的函送达开证行，开证行同意接受申请人对不符点的放弃并放单给申请人，同时对外发电承兑。
客户要求按最晚的付款到期日向交单人给予确认。作为开证行，正确的表述应该是________
（A）我方承兑单据，到期日为2007年9月8日（即开证行收单次日起30天） （B）我方承兑单据，到期日为2007年9月10日（即开证行拒付电次日起30天，假日顺延）
（C）我方承兑单据，到期日为 2007年9月14日（即开证行收单次日起5个工作日后30天）
（D）申请人接受单据，到期日为2007年9月19日（即申请人同意接受不符点的放弃日后30天）
（E）我方承兑单据，到期日为2007年9月20日（即开证行同意接受申请人的放弃日后30天）
A credit is available with the issuing bank by acceptance, and the tenor term is at 30 days after sight.
On Aug.8 2007 the documents reaches the issuing bank
On Aug.9 2007 the issuing bank finishes his checking, dispatching his refusal to the presenter and notice discrepancies to the applicant. The refusal states：the issuing bank is holding the documents until it receives a waiver from the applicant and agrees to accept it, or receive further instructions from the presenter prior to agreeing a waiver.
On Aug. 20, 2007 the applicant sends out his letter of waiver for the discrepancies to the issuing bank.
On Aug.21, 2007 the applicant?s letter of waiver reaches the issuing bank. The issuing bank decides to accept the applicant?s waiver and makes acceptance on the same day. The issuing bank needs to confirm the maturity of draft（the latest date） to presenter. Which statement is correct _____________
（A）We have accepted the bill with maturity Sept. 8, 2007 (i.e. 30 days after issuing bank receives the documents)
（B）We have accepted the bill with maturity Sept. 10, 2007 (i.e.30 days after the issuing bank dispatches his refusal notice, extended for non banking day)
（C）We have accepted the bill with maturity Sept. 14, 2007 (i.e.30 days after the 5th banking days following the day the documents presented at counter of the issuing bank)
（D）The bill has been accepted by our applicant with maturity Sept. 19 2007 (i.e. 30 days after the applicant accepts discrepancies and dispatch his waiver to the issuing bank)
（E）We have accepted the bill with maturity Sept.20 2007 (i.e. 30 days after the issuing bank agree to accept the waiver from the applicant.) 答案 E
参见ISBP（681号）第46款b项。以开证行同意接受申请人的放弃日期作为付款到期日的起算日。
二、多项选择题：（37-54题，每题2分。如存在漏选但未出现错误选项，则每题可得1分）
37、相符交单指与_____________ 一致的交单。
(A) 信用证条款 (B) UCP的相关适用条款
(C) 信用证修改 (D) 国际标准银行实务(包含ISBP-ICC出版物681) (E) ISBP-ICC出版物645
Complying presentation means a presentation that is in accordance with _______________
（A）the terms and conditions of the credit （B）the applicable provisions of UCP （C）L/C amendment
（D）international standard banking practice（including ISBP-ICC Publication no. 681）
（E）ISBP-ICC Publication no.645 答案 ABD 参见第2条。定义中的international standard banking practice含义不局限于以此为名称的出版物。
38、A银行开立一份由限制在B银行议付的信用证。受益人将单据提交给C银