国外来证规定的装运期限为“after 20th May 2006”，则正本提单的装运日期应理解为在2006年5月20日或以后。

根据中国人民保险公司1981年1月1日海洋运输货物保险条款投保一切险和战争险”。信用证内并注明“按《UCP500》办理”。A公司在信用证规定的装运期限内将货物装上船，并于到期日前向议付，议付行随即向开证行寄单索偿。

开证行收到单据后来电表示拒绝付款，其理由是单证有下列不符：

①商业发票上没有受益人的签字；

②正本提单是以一份组成，不符合全套要求；

③保险单上的保险金额与发票金额相等，因此，投保金额不足。试分析开证行单证不符的理由是否成立？说明理由。

A、5月21日

B、5月31日

C、6月10日

D、6月11日

BASIC HEADER F 01 BKCHCNBJA940 0542 763485 APPLICANTION HEADER Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N *SHANGHAI COMMERCIAL BANK LIMITED *HONG KONG USER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MESG USER REF. 108: BBIBMEY036P40000 INFO. FROM CI 115: SEQUENCE OF TOTAL 27 : 1/1 FORM OF DOC. CREDIT 40 A : IRREVOCABLE DOC. CREDIT NUMBER 20 : LCBB61561 DATE OF ISSUE 31 C : 081214 EXPIRY 31 D : DATE 090129 PLACE AT OUR COUNTER IN HONGKONG APPLICANT 50 : ABLENDID DEVELOPMENT LTD UNIT 10-6, 15/F MENAL ASIA GRANITE 34 WAI YIP STREET, KOWLOON HONG KONG BENEFICIARY 59 : SOHO TEXTILE AND LIGHT INDUSTRY CO. LTD. 120 TAIPING ROAD. NANJING,CHINA AMOUNT 32 B :CURRENCY USD AMOUNT 108,750.00 POS. / NEG. TOL. (%) 39 A : 10/10 AVAILABLE WITH/BY 41 D : ANY BANK BY NEGOTIATION DRAFTS AT … 42 C : AT SIGHT DRAWEE 42 D : SHANGHAI COMMERCIAL BANK LTD. HONGKONG FOR FULL INVOICE VALUE PARTIAL SHIPMENTS 43 P : ALLOWED TRANSSHIPMENT 43 T : ALLOWED LOADING IN CHARGE 44 A : PORT INCHINA FOR TRANSPORT TO … 44 B : AARHUS,DENMARK DESCRIPTION OF GOODS 45 A : FABRIC CRUSHED VELOUR AT USD7.5/M AS PER S/C NO. 2K11121 ART. 5360004/10, 1,000M VANILLA ART. 5360025/30, 2,000M BURGUNDY ART. 5360029/40, 10,700M HUNTER GREEN ALL CIF AARHUS,DENMARK DOCUMENTS REQUIRED 46 A : 1.FULL SET OF CLEAN ‘ON BOARD OCEAN VESSEL’ BILL OF LADING ISSUED TO ORDER AND BLANK ENDORSED NOTIFYING JYSK CO. LTD., AND MARKED ‘FREIGHT PREPAID’ SHOWING NAME AND ADDRESS OF SHIPPING COMPANY’S AGENT AT DESTINATION. 2.SIGNED COMMERCIAL INVOICES IN TRIPLICATE SHOWING CIF VALUE OF THE MENTIONED GOODS AND STATING ‘WE HEREBY CERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITH P/O NO., JSL ORDER NO. AND ART. NO.’ 3.PACKING LISTS IN TRIPLICATE SHOWING NUMBER OF CARTONS, GROSS WEIGHT, NET WEIGHT AND SPECIFIED PER CONTAINER, 4.GSP CERTIFICATE FORM A IN DUPLICATE ISSUED BY COMPETENT AUTHORITY OF P.R.CHINA 5.INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING ICC (A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES CLAUSES (CARGO), WAREHOUSE TO WARHOUSE CLAUSES AND SHOWING NO. OF ORIGINALS ISSUED. ADDITIONAL COND. 47 A : 1.CHARGES INCURRED IN RESPECT OF ANY TELEGRAPHIC TRANSFER/CHARTS PAYMENT/PAYMENT ADVICE BY SWIFT/TELEX ARE FOR ACCOUNT OF BENEFICIARY. 2.A HANDLING COMMISSION OF USD50.00 OR EQUIVALENT, PLUS TELEX CHARGES, IF ANY, WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DOCUMENTS WITH DISCREPANCIES PRESENTED UNDER THIS LETTER OF CREDIT. 3.ALL DOCUMENTS MUST BE PRESENTED THROUGH BENEFICIARY’S BANKER AND EXTRA COPY OF INVOICE AND TRANSPORT DOCUMENT FOR L/C ISSUING BANK’S FILE REQUIRED. WE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993) REVISION, INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NO. 500. DETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR ACCOUNT OF BENEFICIARY. PRESENTATION PERIOD 48 : ALL DOCUMENTS MUST BE PRESENTED TO AND REACH OUR COUNTER IN HONG KONG WITHIN 7 DAYS AFTER B/L DATE. CONFIRMATION 49 : WITHOUT INSTRUCTIONS 78 : 1.PLS FORWARD THE WHOLE SET OF DOCUMENTS IN ONE LOT TO OUR BILLS PROCESSING CENTRE (KOWLOON) AT 2/F., 666 NATHAN ROAD,KOWLOON, HONG KONG VIA COURIER SERVICE AT BENEFICIARY’S EXPENSES. 2.IN REIMBURSEMENT, WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS ADVISE THROUGH 57 D : YOUR JIANGSU BRANCH, 148 ZHONGSHAN SOUTH ROAD, NANJING,CHINA

A、对同一信用证修改书的内容，必须全部接受，部分接受无效

B、在受益人告知通知行他接受修改前，原信用证对受益人仍有效

C、不能接受信用证的到期地点在开证人所在地的信用证

D、信用证下汇票的付款人是开证行，否则汇票将被视作附属单据

A、信用证若未注明是否可撤销，则认为它是可撤销的

B、即使是资信高的大银行开出的信用证，若金额较高还须保兑

C、受益人只有收到开证行通过通知行转递的修改通知后，对信用证的修改才有效

D、不能接受到期地点规定为国外的信用证

A、5月10日

B、8月1日

C、7月21日

D、7月19日

Sales Contract No.:ss03 Date:May 20.2009 Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp. Address : 5-15 mansion 1230-1240 Zhongshan road, shanghai Buyer: Smith Co. Ltd. , 　　　　　　　　　　 Address :The Jane street ,Kong zone , London ,England This contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below: Name of commodity: men’s gloves Specification: Model No. 5 Quantity: 2000dozens Unit Price : CFR Amsterdam USD 45.00 Per dozen Amount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only) Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2009 with transshipment and partial shipment not allowed Packing: By Seaworthy cartons(CTNS) Insurance: To be covered by buyers Terms of Payment: By irrevocable letter of Credit at Sight Shipping Marks: At sellers’ option L/C CREDIT NUMBER: 　A2B9600463 DATE OF ISSUE: 090618 ADVISING BANK： BANK OFCHINAZHONGSHAN DONG YI LU 23 SHANGHAICHINA FORM OF DOCUMENTARY CREDIT: IRREVOCABLE DATE AND PLACE EXPIRY: 　　 090830/ON ISSUING BANK’S COUNTERS APPLICANT:　　　　　　 　SMITH CO. LTD. THE JANE STREET, KONG ZONE, LONDON ,ENGLAND BENEFICIARY:　SHANGHAI STATIONERY AND SPORTING GOODS IMP.AND EXP.CORP.5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI 　　　　　　　　　　　　　　　　　　　　　　 CURRENCY CODE, AMOUNT: USD 90 000.00 AVAILABLE WITH...BY...: ANY BANK IN ADVISING BANK'S COUNTRY BY NEGOTIATION AT 30 DAYS SIGHT DRAFT(S) DRAWN ON： ABN AMRO BANK NV, LONDON PARTIAL SHIPMENTS: PERMITTED TRANSSHIPMENT: PROHIBITED LOADING ON BOARD /DISPATCH/TAKING IN CHARGE AT/FROM: SHANGHAI PORT FOR TRANSPORTATION TO: AMSTERDAM PORT SHIPMENT PERIOD: NOT LATER THAN 090630 DESCRIPTION OF GOODS: 2000 DOZENS MEN'S GLOVES CFR AMSTERDAM AT USD 45.00 EACH