2026上国际商务单证师（中级）题库

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在跟单托收中，汇票属于金融单据，发票和装运单据等属于商业单据。光票托收中没有商业单据，只有金融单据。（）

信用证中注明：Invoices in three copies，受益人向银行交单时，提供了三份副本发票，符合信用证规定。（）

信用证结算方式下，只有在单据表面与信用证条款相符、与货物相符的情况下，开证行才会按规定付款。（）

出口商出口一批布匹，信用证规定数量10000码，金额USD50000，现出运了9800码，发票金额USD49000，收汇将有一定的风险。（）

A公司对英国出口一批货物，国外开来的信用证中对装箱单只规定：“Packing List in Duplicate”。A公司交单后被拒付，理由是装箱单上缺受益人的签字盖章。A公司经检查发现的确漏签字盖章，立即补寄签署完整的装箱单，但此时信用证已经过期，故又遭拒付。A公司与买方再三交涉，最后以降价处理才收回货款。试分析本案中的银行拒付是否有理？A公司的处理是否妥当？

我某进出口公司出口一批轻纺制品，合同规定以不可撤销的即期信用证为付款方式。买方在合同规定的开证时间内将信用证开抵通知银行，并立即转交给了我进出口公司。我进出口公司审核后发现，有关条款与合同不一致。为争取时间，尽快将信用证修改完毕，以便办理货物的装运，我方立即电告开证银行修改信用证，并要求将信用证修改书直接寄交我公司。问：（1）我方的做法可能会产生什么后果？（2）正确的信用证修改渠道是怎样的？

买卖双方签署的合同如下： SALES CONTRACT BUYER: IWAKA PAPERS COMPANY 203 LODIA 1546, HOMMACHI-CHU OSAKA, JAPAN NO. WIE17-0808 DATE: AUG. 08, 2017 SELLER: WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANJING, CHINA This Contract is made by the Seller, whereby the Buyers agree to buy and the Seller agrees to sell the under- mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAFT LINEBOARD UNIT PRICE: USD390.00/PER METRIC TON, CIF OSAKA TOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED. 2. PAYMENT TERM: By irrevocable L/C 90 days after B/L date 3. TOTAL VALUE: USD39,000.00 (SAY U. S. DOLLARS THIRTY NINE THOUSAND ONLY. ***10% MORE OR LESS ALLOWED) 4. PACKING: To be packed in strong bales, suitable for long distance ocean transport. 5. SHIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: "KEEP AWAY FROM MOISTURE", "HANDLE WITH CARE", etc. and the shipping mark: WIE17-0808 OSAKA NO.1-UP 6. TIME OF SHIPMENT: Before Oct. 01, 2017 7. PORT OF SHIPMENT: Shanghai / Nanjing 8. PORT OF DESTINATION: Osaka 9. INSURANCE: To be covered by the seller for 110 PCT of the S/C value covering all risks as per CIC of PICC dated 01/01/2010. 10. DOCUMENTS: +Signed invoice indicating L/C No and S/C No. +Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order of shipper blank endorsed notifying the buyer. +Packing List/Weight List indicating quantity/gross and net weight. +Certificate of Origin +Insurance policy +No solid wood packing certificate issued by manufacturer. 11. OTHER CONDITIONS REQD IN LC: +All banking charges outside the opening bank are for beneficiary's A/C. +Partial shipments and transshipment allowed. 12. REMATKS: The last date of L/C opening: 20 Aug., 2017. 买方通过日本三井银行开来的信用证如下： FROM: SUMITOMO MITSUI BANKING CORP., OSAKA TO: INDUSTRIAL AND COMMERCIAL BANK OF CHINA, NANJING *27: SEQUENCE OF TOTAL: 1/1 *40: FORM OF DOC. CREDIT: IRREVOCABLE *20: DOC. CREDIT NUMBER: S100-178085 31C: DATE OF ISSUE: 170820 40E: APPLICABLE RULES: UCP LATEST VERSION *31D: EXPIRY: DATE: 171020, PLACE: APPLICANT'S COUNTRY *50: APPLICANT: IWAKA PAPERS COMPANY 203 LODIA 1546, HOMMACHI-CHU OSAKA, KOREA *59: BENEFICIARY: WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD HE DONG DISTRICT, NANNING, CHINA *32B: AMOUNT: CURRENCY USD, AMOUNT 39,000.00 *41D: AVAILABLE WITH/BY: ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT...: DRAFTS AT 90 DAYS AFTER SIGHT FOR FULL INVOICE COST 42A: DRAWEE: SUMITOMO MITSUI BANKING CORP., OSAKA, JAPAN 43P: PARTIAL SHIPMENTS: NOT ALLOWED 43T: TRANSSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING / AIRPORT OF DEPARTURE SHANGHAI / NANJING 44F: PORT OF DISCHARGE / AIRPORT OF DESTINATION OSAKA 44C: LATEST DATE OF SHIP. : 170930 45A: DESCRIPT. OF GOODS COMMODITY: UNBLEACHED KRAFT LINEBOARD U/P: USD390.00/MT TOTAL: 100MT±10PCT ARE ALLOWED. COUNTRY OF ORIGIN: P. R. CHINA PACKING: IN STRONG BALES, SUITABLE FOR LONG DISTANCE OCEAN TRANSPORT SHIPPING MARK: WIE16-0808 OSAKA NO.1-UP 46A: DOCUMENTS REQUIRED 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING L/C NO. AND S/C NO. 2. FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT TO COLLECT, NOTIFY THE APPLICANT. 3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHT 4. CERTIFICATE OF ORIGIN IN 3 COPIES. 5. INSURANCE POLICY IN DUPLICATE FOR 110PCT OF THE S/C VALUE COVERING ALL RISKS AS PER CIC OF PICC DATED 01/01/2010. 47A: ADDITIONAL COND. ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER / SPEED POST. 71B: DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEFICIARY'S ACCOUNT. *49: CONFIRMATION: WITHOUT 78: INSTRUCTIONS: WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY. 请发现该信用证存在的问题。

根据合同及相关资料制单，合同如下：上海电器有限公司 SHANGHAI ELECTRIC APPLIANCE CO., LTD. 96 Gaoji Street Pudong District Shanghai China 销售确认书 SALES CONFIRMATION To: SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO BRAZIL No.: SEA170620 Date: 20 JUN. 2017 The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: | Art. No. | Name of commodity and specifications | Quantity | Unit Price | Amount | |----------|--------------------------------------|----------|------------|--------| | 2108 | SVA BRAND COLOUR TV SET 110V 100HZ WITH REMOTE CONTROL | 360SETS | CIF RIO DE JANEIRO USD90.00/PC | USD32400.00 | | | SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY. | | | | Time of shipment: ON OR BEFORE 05 AUG 2017 Shipping Marks: S.T.C. / SEA170620 / RIO DE JANEIRO / NO. 1-360 Means of shipment: SEA FREIGHT FROM SHANGHAI TO RIO DE JANEIRO ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENT Packing: ONE SET IN ONE CARTON, TOTAL 360 CARTONS ONLY. Insurance: TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICC DATED 01/01/2010. Terms of payment: 50% OF THE S/C AMOUNT USD16200.00 PAID BY T/T BEFORE 30 JUNE AND THE BALANCE OF AMOUNT USD16200.00 PAID BY D/A AT 30 DAYS AFTER SIGHT Documents require: 1. SIGNED COMMERCIAL INVOICE IN TRIPPLICATE 2. FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER BLANK ENDORSED NOTIFY THE BUYER 3. INSURANCE POLICY IN DUPLICATE 4. CERTIFICATE OF ORIGIN IN DUPLICATE 5. SIGNED PACKING LIST IN TRIPPLICATE 6. CERTIFICATE OF QUALITY ISSUED BY CIQ IN DUPLICATE The Buyer: SANTOS TRADE COMPANY LIMITED Roberto Jose Signature The Seller: Shanghai Electric Appliance Co., Ltd. 徐远迪签署 Please return one copy for our file 请根据该合同及相关资料制单。（含图）

根据合同及相关资料制单 1. 合同：上海电器有限公司 SHANGHAI ELECTRIC APPLIANCE CO., LTD. 96 Gaoji Street Pudong District Shanghai China 销售确认书 SALES CONFIRMATION To: SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO BRAZIL No.: SEA170620 Date: 20 JUN. 2017 The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: | Art. No. | Name of commodity and specifications | Quantity | Unit Price | Amount | |----------|--------------------------------------|----------|------------|--------| | 2108 | SVA BRAND COLOUR TV SET 110V 100HZ WITH REMOTE CONTROL | 360SETS | CIF RIO DE JANEIRO USD90.00/PC | USD32400.00 | | | SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNDRED ONLY. | | | | Time of shipment: ON OR BEFORE 05 AUG 2017 Shipping Marks: S.T.C. / SEA170620 / RIO DE JANEIRO / NO. 1-360 Means of shipment: SEA FREIGHT FROM SHANGHAI TO RIO DE JANEIRO ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENT Packing: ONE SET IN ONE CARTON, TOTAL 360 CARTONS ONLY. Insurance: TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICC DATED 01/01/2010. Terms of payment: 50% OF THE S/C AMOUNT USD16200.00 PAID BY T/T BEFORE 30 JUNE AND THE BALANCE OF AMOUNT USD16200.00 PAID BY D/A AT 30 DAYS AFTER SIGHT Documents require: 1. SIGNED COMMERCIAL INVOICE IN TRIPPLICATE 2. FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER BLANK ENDORSED NOTIFY THE BUYER 3. INSURANCE POLICY IN DUPLICATE 4. CERTIFICATE OF ORIGIN IN DUPLICATE 5. SIGNED PACKING LIST IN TRIPPLICATE 6. CERTIFICATE OF QUALITY ISSUED BY CIQ IN DUPLICATE The Buyer: SANTOS TRADE COMPANY LIMITED Roberto Jose Signature The Seller: Shanghai Electric Appliance Co., Ltd. 徐运迪签署 Please return one copy for our file 17 / 29 2. 其他相关资料：发票号码：17SEA0718 发票日期：2017年7月18日保单号码：PICCSH1707102 保单日期：2017年7月28日船名航次：ZHENHUA V.004E 汇票日期：2017年8月6日总毛重：9000.00公斤 T/T汇入日期：2017年6月29日托收银行：中国银行上海分行 3. 制单（1）汇票凭 Drawn under (1) DOCUMENTS AGAINST ACCEPTANCE 信用证第号日期 Dated 支取 Payable with interest @ % per annum 按年息付款号码汇票金额 (3) 中国上海年月日 No. (2) 17SEA0718 Exchange for USD16,200.00 Shanghai China (4) 06 AUG, 2017 见票 (5) 日后（本汇票之副本未付）付交 At 30 DAYS AFTER sight of this FIRST of Exchange (Second of exchange being unpaid) Pay to the order of (6) BANK OF CHINA, SHANGHAI BRANCH 金额 The sum (7) SAY U. S. DOLLARS SIXTEEN THOUSAND TWO HUNDRED ONLY. 款已收讫 Value received 此致 To: (8) SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO, BRAZIL 上海电器有限公司（章） SHANGHAI ELECTRIC APPLIANCE CO., LTD. 徐运迪（章） 18 / 29 （2）保险单 PICC 中国人保财产保险股份有限公司 PICC Property and Casualty Company Limited 总公司设于北京一九四九年创立 Head Office Beijing Established in 1949 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY 发票号码 Invoice No. 17SEA0718 合同号码 Contract No. SEA170620 保单号次 Policy No. (1) PICCSH1707102 被保险人 Insured: (2) SHANGHAI ELECTRIC APPLIANCE CO., LTD. 中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担保险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。 This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon. | 标记 Marks & No. | 包装及数量 Quantity | 保险货物项目 Description of goods | 保险金额 Amount Insured | |-----------------|---------------------|-----------------------------------|-------------------------| | (3) AS PER IN. NO. 17SEA0718 | (4) 360CTNS | (5) SVA BRAND COLOUR TV SET | (6) USD35640.00 | 总保险金额： (7) SAY U. S. DOLLARS THIRTY FIVE THOUSAND SIX HUNDRED AND FORTY ONLY. 保险费 Premium As arranged 启运日期 Date of commencement (8) AS PER B/L 装载运输工具 Per conveyance (9) S.S. ZHENHUA V.004E 自 From SHANGHAI 经 Via 至 To RIO DE JANEIRO 承保别 Conditions: COVERING ALL RISKS AS PER CIC OF PICC DATED 01/01/2010 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。 In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void. SURVEY AND SETTLING AGENTS: PICC RIO DE JANEIRO BRANCH 123 HARBOUR ROAD, RIO DE JANEIRO, BRAZIL 赔款偿付地点 (10) Claim payable at RIO DE JANEIRO 出单日期 Issuing date 28 JUL., 2017 地址: 中国上海苏州北路321号 Address: 321 Suzhou Road N. Shanghai, China 中国人保财产保险股份有限公司上海分公司 PICC Property and Casualty Co Ltd, Shanghai Branch 钱水凤 Authorized Signature 19 / 29 (缺图)

根据所给出的信用证和相关资料制单 1. 信用证 FM: HABIB BANK LTD., DUBAI TO: BANK OF CHINA, NANJING BRANCH Form of Doc. Credit *40 A: IRREVOCABLE Doc. Credit Number *20: LC-2016-1098 Date of Issue 31C: 161010 Applicable rules 40E: UCP LATEST VERSION Expiry *31 D: Date 161230 Place CHINA Applicant *50: AL-HADON TRADING COMPANY P. O. BOX NO. 1198, DUBAI U A E Beneficiary *59: NANJING GARMENTS IMP. AND EXP. CO., LTD. NO. 301 ZHEN AN TONG ROAD NANJING CHINA Amount *32B: Currency USD Amount 40,750.00 Pos. / Neg. Tol. (%) 39A: 5/5 Available with /by *41D: ANY BANK BY NEGOTIATION Draft at …… 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUE Drawee 42A: * HABIB BANK LTD., DUBAI *TRADING SERVICES, POX 1106, *DUBAI U A E Partial Shipments 43P: ALLOWED Transshipment 43T: ALLOWED Port of loading 44E: SHANGHAI CHINA Port of discharge 44F: DUBAI U A E Latest Date of Ship. 44C: 161215 Descript. of Goods 45A: MEN'S UNDERWEAR CFR DUBAI ART NO. 3124A, U. PRICE USD52.50/DOZ, 300DOZ ART NO. 3125A, U. PRICE USD50.00/DOZ, 500DOZ ALL OTHER DETAILS AS PER PROFORMA INVOICE NO. HT-2578 OF M/S. HALLSON TRADING CO. Documents required 46A: +SIGNED COMMERCIAL INVOICE IN TRIPPLICATE +PACKING AND ASSORTMENT LIST IN TRIPPLICATE STATING THAT THE GOODS OF SIZE S, M, L, XL ARE PACKED INTO 4 DOZ PER ONE EXPORT CARTON, EACH SIZE EACH DOZEN +MANUALLY SIGNED CERTIFICATE OF ORIGIN IN TRIPPLICATE SHOWING B/L NOTIFY PARTY AS CONSIGNEE AND INDICATING THE NAME OF THE MANUFACTURER +FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID, NOTIFY M/S HALLSON TRADING CO., P. O. BOX NO. 2512 DUBAI U A E AND ALSO SHOWING THE NAME, ADDRESS, TEL. NO. OR FAX NO. OF THE CARRYING VESSEL'S AGENT AT PORT OF DISCHARGE +A SEPARATE CERTIFICATE FROM THE SHIPPING CO. OR ITS AGENT CERTIFYING THAT THE CARRYING VESSEL IS ALLOWED BY ARAB AUTHORITIES TO CALL AT ARABIAN PORTS AND IS NOT SCHEDULED TO CALL AT ANY ISRAELI PORTS DURING ITS TRIP TO ARABIAN COUNTRIES +SHIPPING ADVICE MUST BE SENT TO THE DUBAI INSURANCE COMPANY ON FAX NO. 82354322 SHOWING THE SHIPPING DETAILS AND THE OPEN POLICY NO.: 16-236147 +ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS AND SHIPMENT SAMPLES SHOULD BE SENT DIRECTLY TO THE OPENERS AND A CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS EFFECT IS REQUIRED Additional Conditions 47A: 1. INSURANCE TO BE EFFECTED BY BUYER 2. REIMBURSEMENT UNDER THIS CREDIT IS SUBJECT TO UNIFORM RULES FOR BANK TO BANK REIMBURSEMENT UNDER DOCUMENTARY ICC PUBLICATION NO. 525 3. WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS L/C CONFIRMING THAT THE DRAFT AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF CREDIT. 4. AMOUNT AND QUANTITY 5 PCT MORE OR LESS ARE ALLOWED. 5. ALL DOCUMENTS MUST SHOW OUR L/C NUMBER. 6. THIS L/C IS UNRESTRICTED FOR NEGOTIATION. Details of Charges 71B: ALL BANKING CHARGES OUTSIDE DUBAI ARE FOR A/C OF BENEFICIARY Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT 2. 相关资料：发票号码：2016-1500 发票日期：2016年11月30日提单号码：HSK160488 提单日期：2008年12月10日船名：CMA CROWN V. 987 集装箱：1×20' LCL CFS/CFS 集装箱号：TRIU287756 封号：801709 原产地证号：CA31532/160185 商品编号：6302.2900 包装：4DOZ/CTN，体积：58×40×25CMS，净重：20.00KGS/CTN 毛重：22.00KGS/CTN 合同号：NG16-2578 合同日期：2016年9月30日汇票日期：2016年12月16日议付银行：中国银行南京分行（BANK OF CHINA, NANJING BRANCH）生产厂家：南京佳美服装厂（NANJING JUSTMADE GARMENTS FACTORY）唛头：HALLSON HT-2578 DUBAI NO. 1-200 21 / 29 (缺图)【缺少答案，请补充】

把下面的发票补充完整【缺少答案，请补充】（含图）

把下面的装箱单补充完整【缺少答案，请补充】（含图）

把下面的装船通知补充完整【缺少答案，请补充】（含图）

根据下列信用证和相关资料填制发票、装箱单和汇票。 TO : BANK OF CHINA ZHEJIANG BRANCH FM : INDUSTRIAL BANK OF KOREA, SEOUL Message Type : MT700 Sequence Of Total *27: 1/1 Form Of Doc. Credit *40A: IRREVOCABLE Documentary Credit No. *20: M04BN04110 Date Of Issue 31C: 160310 Applicable Rules *40E: UCP LATEST VERSION Date And Place Of Expiry *31D: 160505 IN YOUR COUNTRY Applicant *50: MJ INDUSTRIAL CO., LTD. 270-31 OSUN-DONG GWANGSAN-GU GWANGJU, KOREA Beneficiary *59: DEQING XINYUAN IMP. AND EXP. CO., LTD. 118 KAIYUAN ROAD WUKANG DEQING COUNTY ZHEJIANG,CHINA Currency Code And Amount *32B: USD 23 492.00 Pct. Credit Amt. Tolerance 39A: 05/05 Available With...By... *41D: ANY BANK IN CHINA BY NEGOTIATION Draft At ... 42C: AT SIGHT Drawee *42D: INDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) 50 ULCIHO 2-GA CHUNG-GU, SEOUL Partial Shipments 43P: ALLOWED Transshipment 43T: ALLOWED Port Of Loading/Airport 44E: SHANGHAI CHINA Of Departure Port Of Discharge/Airport 44B: BUSAN KOREA Of Destination Latest Date Of Shipment 44C: 160420 Descript. Of Goods And/Or 45A: BAMBOO STICKS Services AS PER S/C HZFAR2016 DATED MAR. 07, 2016 CIF BUSAN Documents Required 46A: + SIGNED COMMERCIAL INVOICE IN TRIPPLICATE + PACKING LIST IN TRIPPLICATE + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + ORIGINAL CERTIFICATE OF ORIGIN PLUS ONE COPY. + INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE STIPULATING CLAIM TO BE PAYABLE IN KOREA IN THE SAME CURRENCY OF THE DRAFT COVERING F. P. A. AS PER CIC OF PICC DATED 01/01/2010. Additional Conditions 47A: 1. A DISCREPANCY FEE OF USD80.00 (OR EQUIVALENT) SHOULD BE DEDUCTED FROM THE AMOUNT CLAIMED OR WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING, IF DOCUMENTS ARE PRESENTED WITH ANY DISCREPANCY, INSTRUCTIONS TO THE CONTRARY, THIS CHARGE SHALL BE FOR ACCOUNT OF BENEFICIARY. IN ADDITION, THE PAYMENTS OF THE RELATIVE CABLE EXPENSE, IF ANY, SHALL ALSO BE FOR ACCOUNT OF BENEFICIARY. 2. DRAFT DRAWN UNDER THIS CREDIT MUST BE ENDORSED AND CONTAIN THE CLAUSE: DRAWN UNDER INDUSTRIAL BANK OF KOREA, SEOUL, LETTER OF CREDIT NO. M04BN04110 DATED 2016-03-10. 3. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.【缺少答案，请补充】

根据下列信用证和相关资料填制发票、装箱单和汇票。信用证内容： TO : BANK OF CHINA ZHEJIANG BRANCH FM : INDUSTRIAL BANK OF KOREA, SEOUL Message Type : MT700 Sequence Of Total *27: 1/1 Form Of Doc. Credit *40A: IRREVOCABLE Documentary Credit No. *20: M04BN04110 Date Of Issue 31C: 160310 Applicable Rules *40E: UCP LATEST VERSION Date And Place Of Expiry *31D: 160505 IN YOUR COUNTRY Applicant *50: MJ INDUSTRIAL CO., LTD. 270-31 OSUN-DONG GWANGSAN-GU GWANGJU, KOREA Beneficiary *59: DEQING XINYUAN IMP. AND EXP. CO., LTD. 118 KAIYUAN ROAD WUKANG DEQING COUNTY ZHEJIANG,CHINA Currency Code And Amount *32B: USD 23 492.00 Pct. Credit Amt. Tolerance 39A: 05/05 Available With...By... *41D: ANY BANK IN CHINA BY NEGOTIATION Draft At ... 42C: AT SIGHT Drawee *42D: INDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) 50 ULCHIRO 2-GA CHUNG-GU, SEOUL Partial Shipments 43P: ALLOWED Transshipment 43T: ALLOWED Port Of Loading/Airport 44E: SHANGHAI CHINA Of Departure Port Of Discharge/Airport 44B: BUSAN KOREA Of Destination Latest Date Of Shipment 44C: 160420 Descript. Of Goods And/Or 45A: BAMBOO STICKS Services AS PER S/C HZFAR2016 DATED MAR. 07, 2016 CIF BUSAN Documents Required 46A: + SIGNED COMMERCIAL INVOICE IN TRIPPLICATE + PACKING LIST IN TRIPPLICATE + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + ORIGINAL CERTIFICATE OF ORIGIN PLUS ONE COPY. + INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE STIPULATING CLAIM TO BE PAYABLE IN KOREA IN THE SAME CURRENCY OF THE DRAFT COVERING F. P. A. AS PER CIC OF PICC DATED 01/01/2010. Additional Conditions 47A: 1. A DISCREPANCY FEE OF USD80.00 (OR EQUIVALENT) SHOULD BE DEDUCTED FROM THE AMOUNT CLAIMED OR WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING, IF DOCUMENTS ARE PRESENTED WITH ANY DISCREPANCY, INSTRUCTIONS TO THE CONTRARY, THIS CHARGE SHALL BE FOR ACCOUNT OF BENEFICIARY. IN ADDITION, THE PAYMENTS OF THE RELATIVE CABLE EXPENSE, IF ANY, SHALL ALSO BE FOR ACCOUNT OF BENEFICIARY. 2. DRAFT DRAWN UNDER THIS CREDIT MUST BE ENDORSED AND CONTAIN THE CLAUSE: DRAWN UNDER INDUSTRIAL BANK OF KOREA, SEOUL, LETTER OF CREDIT NO. M04BN04110 DATED 2016-03-10. 3. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE. 4. ONE ADDITIONAL PHOTOCOPY OF DOCUMENT(S) ARE REQUIRED FOR L/C ISSUING BANKES FILE AND WILL NOT BE RETURNED EVEN DOCUMENTS ARE FINALLY REFUSED. IF THESE DOCS ARE NOT PRESENTED, A PHOTOCOPY HANDING FEE OF USD20.00(OR EQUIVALENT) WILL BE DEDUCTED FROM THE PROCEEDS OF THE PAYMENT. Details of Charges 71B: ALL BANKING COMMISSIONS AND CHARGES OUTSIDE KOREA, PLUS REIMBURSING CHARGES, ARE FOR ACCOUNT OF BENEFICIARY. Period For Presentation 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THIS CREDIT. Confirmation Instructions *49: WITHOUT Instructions To The Paying/Accept/Negotiate Bank 78: + ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO OUR DOCUMENTARY CREDITS DEPT. RATHER THAN JUST TO THE BANK [ADD: INDUSTRIAL BANK OF KOREA, (H.O.), 50, ULCHIRO 2-GA, CHUNGGU, SEOUL, KOREA] IN ONE LOT BY COURIER SERVICE. (SWIFT: IBKOKRSE×××). + IN REIMBURSEMENT: UPON RECEIPT OF DOCUMENTS AND DRAFTS IN COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS TO YOU IN ACCORDANCE WITH YOUR INSTRUCTIONS. 其他相关资料如下：发票号码:2016WL7804X 发票日期:2016年4月4日议付日期:2016年4月26日议付银行:中国银行德清支行(SUB-BRANCH) 产品的价格可参见本书项目1图1-2,具体的件号、件数、包装、毛净重如下: | 规格 | 件号 | 件数(ctns) | 包装(pcs/ctn) | 毛重(kgs) | 净重(kgs) | | ---- | ---- | ---------- | ------------ | -------- | -------- | | 8mm×360mm | 1-46 | 46 | 1 000 | 14.5 | 13.5 | | 9mm×260mm | 47-105 | 59 | 1 000 | 13 | 12 | | 10mm×360mm | 106-180 | 75 | 1 000 | 21 | 19.5 | | 10mm×260mm | 181-184 | 4 | 1 000 | 17 | 15.5 | | 12.75mm×360mm | 185-199 | 15 | 500 | 22 | 20.5 | | 12.75mm×260mm | 200-229 | 30 | 500 | 7 | 6 | | 15mm×360mm | 230-233 | 4 | 500 | 23 | 21.5 | | 15mm×260mm | 234-264 | 31 | 500 | 16 | 15 | 纸箱体积:长度360mm的,体积为48×38×20厘米;长度260mm的,体积为46×28×20厘米。唛头: MJ KOREA BUSAN C/NO. 1-264 BAMBOO STICK (缺图)

信用证的汇票条款注明：Drawn on us，则汇票的付款人应

下列有关日期表述正确的是（）。

国外一张来证的有效期为2008年10月30日，最迟装运期期限，而实际发运日期是10月1日，根据《UCP600》的规定，

在合同规定的数量机动幅度范围内，货物多交少交，一般都由卖方决定，但有时也可由买方或承运人决定。( )

假远期信用证项下，因卖方能即期收款，故汇票的票期栏应按即期填写。( )

《2010年通则》中的11个贸易术语，买方承担责任、风险、费用最大的是EXW，卖方承担责任、风险、费用最大的是DDP。( )

《2010年通则》中的CFR、CPT、CIF、CIP术语，属于象征性交货。( )

邀请发盘对发盘人是没有约束力的。( )

汇票、本票和支票都有即期的和远期的两种。( )