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,JiansheRoad,Beijing,China)买方：新加坡通用贸易公司(GeneralTradingCompany,FuchengRoad,Singapore)商品名称：鸽牌印花细布(DoveBrandPrintedShirting)规格：30X3672X6935/6X42YARD数量：67,200码单价：YARDCIFSINGAPOR*佣金3%总值：HKD201,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：PS1234开来信用证如下：ABCBANKDate:1November,2005To:BankofChinaBeijingWeherebyopenourIrrevocableLetterofCredit-1234infavorofChinaNationalTextilesImport&ExportCorp,foraccountofGeneralTradingCompany,Singapore,uptoanaggregateamountofHK$201,600,00(SayUsDollarsTwoHundredandOneThousandSixHundredOnly)CIFC2%Singaporefor100%oftheinvoicevaluerelativetotheshipmentof:67,200PiecesofDoveBrandPrintedShirting30x3672x69336x42yardsasperContractdatedOctober11,2005.FromChinaporttoSingapore.Draftstobedrawnat30daysaftersightonourbankandaccompaniedbythefollowingdocumentsmarkedX.(X)SignedCommercialInvoiceintriplicate(X)FullsetofCLEANONBOARDBILLSofLADINGmadeouttoourorderquotingL/CFREIGHTPAID.(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,CIFVancouver(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$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftdrawnonthematsightaccompaniedbythefollowingdocuments:FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,markedfreighttocollectdatednotlaterthanNovember30,1992andnotifyaccountee.SignedCommercialInvoiceinquintuplicate.CanadianCustomsInvoiceinquintuplicate.InsurancePolicies(oCertificates)induplicatecoveringMarineandWarRisks.EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:50,000tinsof430gramsofGreatWallBrandStrawberryJam,atCAN$pertinCFRC3%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,USA1375DATE:18October,1992DOCUMENTARYLETTEROFCREDITIRREVOCABLETo:GuangzhouGarmentsImp.&Exp.Corp.Guangzhou,ChinaAdvisingBank:BankofChina,GuangdongBranch,GuangzhouChinaDearSirs,Youareauthorisedtodrawon&Co.forasumnotexceedingUS$51,500(SAYUSDOLLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY)availablebydraftdrawninduplicateonthemat60daysaftersight,accompaniedbythefollowingdocuments:1. FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,markedFREIGHTPREPAIDcovering1,000dozensilkblouses.2. SignedCommercialInvoiceintriplicate,indicatingS/C1234dated3August,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