D/P after sight 项下的汇票付款人一般为开证行。

  A．开证行  B．开证行指定的银行

  C．开证申请人  D．受益人指定的银行

A．开证行  B．开证行指定的银行

C．开证申请人  D．开证申请人指定的银行

A. 开证行或议付行

B. 议付行或开证申请人

C. 开证行或指定付款行

D. 开证行或开证申请人

B、信用证不应要求提交以申请人为付款人的汇票

C、承兑信用证的汇票付款人是指定的承兑行

D、即期付款信用证的汇票付款人是指定的付款行

B．不应提示承兑

C．可以提示承兑也可以不提示承兑

D．无须承兑

A、议付银行

B、通知银行

C、保兑银行

D、偿付银行

补充资料： （1）Shipping Mark: ABC HELSINKI No.1-400 （2）2017年12月3日开出装箱单；12月13日装船，船名SUISUN V. 103 （3）G.W.为3 600 kgs，N.G.为3 500 kgs （4）B/L No.: KEN 05-25401 （5）INVOICE NO.：2017789 （6）Container No.：COSCO0602143 （7）MEAS:40CBM （8）HS CODE：853931910 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total * 27 : 1／1 From of Doc. Credit * 40 A: IRREVOCABLE Doc. Credit Number * 20 : LRT0402457 Date of Issue 31 C: 171125 Expiry * 31 D: 180110 Applicant * 50 : A.B.C. CORP. AKEKSANTERINK AUTO P. O. BOX 9, FINLAND Beneficiary * 59 : SHANGHAI XINXIN TRADING CO., LTD. 88, CHUNGSHAN ROAD E.1, SHANGHAI,CHINA Amount * 32 B : Currency USD Amount 67 500.00 Pos. / Neg. Tol. (%) 39 A: 05／05 Available with/by * 41 D : BANK OFCHINA Draft at … 42 C: SIGHT Drawee 42 D: METITA BANK LTD.,FINLAND Partial Shipments 43 P: Allowed Transshipment 43 T: Allowed Loading in Charge 44 A: SHANGHAI For Transport to … 44 B: HELSINKI Shipment Period 44 C: LATEST DEC 26th, 2017 Descript. of Goods 45 A: TRANGLE BRAND 3U－SHAPE ELECTRONIC ENERGY SAVING LAMP, TR－3U－A 110V 5W E27/B22 5 000PCS USD2.50/PC TR－3U－A 110V 7W E27/B22 5 000PCS USD3.00/PC TR－3U－A 110V 22W E27/B22 5 000PCS USD3.80/PC TR－3U－A 110V 26W E27/B22 5 000PCS USD4.20/PC CIF HELSINKI AS PER S/C 04SGQ468001 DD 15, Nov., 17 Documents required 46 A: + COMMERCIAL INVOICE IN 5 COPIES + PACKING LIST IN 5 COPIES + FULL SET OF 3/3 ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. + GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING GOODS OF ORIGIN INCHINA, ISSUED BY COMPETENT AUTHORITIES. + INSURANCE POLICY/CERTIFICATE COVERING RISKS F.P.A OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 110 PCT OF CIF－VALUE. + SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE. ………………………………. Details of Charges 71 B: BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY. Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS FROM SHIPMENT DATE Confirmation *49 : WITHOUT

ISSUING BANK:AUSTRALIAAND NEW ZEALAND BANKING GROUP LIMITED NORTH SHORE AREA 8 RAILWAY ST CHATSWO OD NSW2067 L/C NO .AND DATE: LC96067 NOV .5,2017 AMOUNT:USD21 600.00 APPLICANT:CHANG FENG INTERNATIONAL CO. NORTH SHORE AREA 16 RAILWAY ST CHATSWO OD NEW2068 BENEFICIARY : NINGBO YITONG LEATHER CO., LTD. WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY'S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON US. THE DATE OF DRAFT : NOV.25,2017 INVOICE NO.: BP9600636