Documentary credits are separate transactions from the sales contract with which they are related an

(1)( ) This credit is subject to eUCP.

(2)( ) This credit is subject to UCP600 and eUCP.

(3)( ) This credit is subject to UCP600 and its supplement.

参考答案：错误

听力原文： Back-to-Back credits consist of two entirely separate documentary credits, but one credit may act as security for the other. They apply in transactions when actual suppliers and ultimate buyers deal through a middleman. If the supplier insists on a documentary credit, the middleman may apply to his bank for a credit on his behalf. If the middleman's bank is satisfied with his creditworthiness, the bank will issue the credit in the normal way and no other formalities will apply. However, the "back-to-back" credit comes into use if the bank insists that the middleman obtain a documentary credit in his favor from the ultimate buyer as security for the "back-to-back" credit in favor of the actual supplier. Only the middleman and his banker know the "back-to-back" credit, and only they are concerned with credit.

25. What do the back-to-back credits consist of？

26.In which situation do the back-to-back credits apply？

27.In whose favor is the back-to-back credit issued.？

(25)

A．It consists of one commercial credit and one standby credit.

B．It consists of two entirely separate documentary credits.

C．It consists of a credit and some commercial documents.

D．It consists of a bill of exchange and a bill of lading.

(1)( ) Transferable

(2)( ) Back-to-Back

(3)( ) Standby

(4)( ) Revolving

A.国际贸易术语解释通则(2000年修订)》

B.《跟单信用证统一惯例》

C.《托收统一规则》

D.国际海事委员会制定的关于共同海损理算的《1974约克·安特卫普规则》

FROM: XYZ BANK LTD ANYTOWN ANYWHERE

TO: ADVISINC BANK SOMETOWN SOMEWHERE

DATE 30 MARCH

OUR DOCUMENTARY CREDIT REFERENCE NO 1234

TEST NO 4321 FOR USD 2,050,000.00 DATED 30 MARCH

WITH OUR HEAD OFFICE

WE OPEN OUR DIVISIBLE, FRACTIONABLE DOCUMENTARY CREDIT NO. 1234

ORDER ACCOUNT OF: UVW COMPANY ANYTOWN ANYWHERE.

FAVOUR: RST COMPANY SOMETOWN SOMEWHERE

FOR THE AMOUNT OF USD 2,050.000.00 (TWO MILLION AND FIFTY THOUSAND

AND 00/100 UNITED STATES DOLLARS)

COVERING SHIPMENT OF

1200 MT. MILK POWDER CFR ANYWHERE

SHIPMENT FROM ANY PORT SOMEWHERE TO ANY PORT ANYWHERE

TRANSHIPMENT ALLOWED PART SHIPMENTS ALLOWED

VALID FOR NEGOTIATION AT THE COUNTERS OF THE CONFIRMING BANK UNTIL 21

JULY

SHIPMENT TO BE EFFECTED AS FOLLOWS:

1ST SHIPMENT FOR 600 MT. ON OR ABOUT 27 APRIL.

2ND SHIPMENT FOR 600 MT. TO BE EFFECTED BETWEEN 01 AND 31 MAY BOTH

END DATES TO BE INCLUSIVE.

AVAILABLE FOR NEGOTIATION OF DRAFTS AT 60 DAYS SICHT DRAWN ON UVW

COMPANY ANYTOWN ANYWHERE ACCOMPANIED BY THE FOLLOWING DOCU-

MENTS:

1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE.

2. FULL SET CLEAN SHIPPED ON BOARD BILLS OF LADING CONSIGNED TO ORDER

OF XYZ BANK LTD MARKED FREIGHT PAID AND NOTIFY THE ACCOUNTEE.

3. QUALITY CERTIFICATE ISSUED BY A COMPETENT AUTHORITY.

4. COPY OF FAX SENT TO ACCOUNTEE ADVISING SHIPMENT DETAILS, SHIPMENT

DATE. INVOICE VALUE AND DOCUMENTARY CREDIT NUMBER WITHIN FIVE

DAYS OF SHIPMENT.

5. PACKINC LIST.

SPECIAL INSTRUCTIONS

1. ALL BANK CHARCES OUTSIDE ANYWHERE INCLUDINC REIMBURSEMENT

CHARCES ARE FOR ACCOUNT OF UVW COMPANY.

2. PLEASE ADVISE THE BENEFICIARY ADDING YOUR CONFIRMATION.

3. CLAIM REIMBURSEMENT FROM OUR ACCOUNT WITH OUR NEW YORK OFFICE

AT MATURITY FOR DOCUMENTS PRESENTED IN STRICT COMPLIANCE WITH THE

TERMS AND CONDITIONS OF THIS DOCUMENTARY CREDIT.

4. THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND

PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATION-

AL CHAMBER OF COMMERCE (PUBLICATION NO 500).

Please examine the above L/C and answer the following questions:

1)The documentary credit should be advised as:

(1)( ) Revocable

(2)( ) Irrevocable

(3)( ) Revocable Transferable

(4)( ) Irrevocable Transferable

2)All of the following documentary credit terms and conditions under UCP may be disregarded except:

(1)( ) divisible

(2)( ) fractionable

(3)( ) adding your confirmation

(4)( ) issued by a competent authority

3)Which of the following Bill of Lading "shipped on board" dates would be acceptable for the first shipment？

A. 17 April.

B. 20 April.

C. 25 April.

D. 02 May.

(1)( ) C only.

(2)( ) C and D only.

(3)( ) B, C and D only.

(4)( ) A, B, C and D.

4)Under the terms of the documentary credit, your bank may accept Quality Certificate issued by:

A. Applicant.

B. Beneficiary.

C. third party manufacturer.

D. third party inspection company.

(1)( ) A and B only.

(2)( ) B and C only.

(3)( ) A, B and D only.

(4)( ) A, C and D only.

5)Before confirming the documentary credit, your bank should obtain an amendment to the following terms and conditions？

(1)( ) drawee party

(2)( ) shipment period

(3)( ) presentation period

(4)( ) form of documentary credit

请根据下面的信用证以及补充资料，填写出口货物许可证。

NATIONAL PARIS BANK

24 MARSHAL AVE DONCASTER MONTREAL， CANADA

WE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NUMBER: QQ2011 IN FAVOUR OF:

SHANGHAI KNITWEAR AND MANUFACTURE GOODS IMPORT AND EXPORT TRADECORPORATION.

321， CHONGSHAN ROAD SHANGHAI， CHINA

BY ORDER OF: YI YANG TRADING CORPORATION

88 MARSHAL AVE

DONCASTER VIC 3108

CANADA

FOR AN AMOUNT OF USD89 705.00

DATE AND PLACE OF ISSUE: SEPT. 18th， 2011 MONTREAL

DATE OF EXPIRY: NOV 15， 2011

PLACE: IN BENEFICARY’S COUNTRY

BY NEGOTIATION OF BENEFICIARY'S DRAFT DRAWN ON US AT SIGHT IN MONTREAL

THIS CREDIT IS TRANSFERABLE

AGAINST DELIVERY OF THE FOLLOWING DOCUMENTS

+ COMMERCIAL INVOICES IN 3 COPIES.

+ CANADA CUSTOMS INVOICES IN 3 COPIES.

+ FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSEDFOR 110 PERCENT OF INVOICE VALUE COVERING ALL RISKS.

+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2NON-NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDER OF NATIONAL PARISBANK 24 MARSHAL AVE DONCASTER MONTREAL， CANADA.

+ SPECIFICATION LIST OF WEIGHTS AND MEASURES IN 4 COPIES COVERING SHIPMENTOF COTTON TEA TOWELS.

AS PER S/C M-N808

FOR 1-300 SIZE 10 INCHES*10 INCHES 16 000 DOZAT USD1.31/DOZ.

301-600 SIZE 20 INCHES*20 INCHES 6000 DOZ AT USD2.51/DOZ.

601-900 SIZE 30 INCHES*30 INCHES 11 350 DOZ AT USD4.73/DOZ.

CIF MONTREAL

FROM SHANGHAI TO MONTREAL PORT

NOT LATER THAN OCT.31TH， 2011

PARTIAL SHIPMENTS: ALLOWED

SPECIAL INSTRUCTIONS:

+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OFBENEFICIARY.

+ 1N CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OFUSD 55.00 THIS CREDIT IS SUBJECT TO UCP DOCUMENTARY CREDITS (2007 REVISION)ICC PUBLICATION 600．

Claim reimbursement by means of a Time draft

A Credit available by acceptance

1.Name of Issuing Bank Place and date of issue

Dresdner Bank Hamburg, 15 April, 200 x

To: China National Light Indus- This Credit is advised through

trial Products Imp. & Exp. ICBC, Tianjin

Corp., Tianjin Branch,

Tianjin

Dear Sirs,

By order and for account of the applicant, we hereby issue an Irrevocable Documentary Credit No. H169087 for USD25,730.00 to expire on 31 May, 200× at Tianjin available with The Industrial and Commercial Bank of China, Tianjin by acceptance against beneficiary's draft at 90 days sight drawn on ICBC, Tianjin (advising bank) and the documents detailed herewith:

______________________________________________________________________________

Partial shipments not allowed. Transhipment allowed.

All charges outside Issuing Bank's country including acceptance commission are for account of beneficiary.

______________________________________________________________________________

If this Credit shall be duly accepted on presentation to drawee bank and duly honoured at maturity.

______________________________________________________________________________

Bank-to-Bank Instructions:

Accepting bank is to draw their time draft on Bank of America, New York payable at a fixed future time i. e. maturity of accepted beneficiary's drafts.

Reimbursements under this Credit are subject to the Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credit, ICC Publication No. 725.

2.

From: Dresdner Bank, Hamburg

To: Bank of A.merica, New York

Reimbursement Authorisation

We hereby issue a Reimbursement Authorisation to you to accept and pay a time draft drawn on you subject to Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credits, ICC Publication No. 725 upon receipt of such draft presented by the Claiming Bank——The Industrial and Commercial Bank of China, Tianjin in accordance with the following:

(1)Credit number: H169087

(2)Currency and amount: USD25, 730. 00

(3)Additional amounts payable: no

(4)Claiming Bank: ICBC, Tianjin

(5)Parties responsible for charges: beneficiary

(6)Tenor of draft: maturity of accepted beneficiary's draft

(7)Drawer: ICBC, Tianjin

(8)Party responsible for acceptance commission: beneficiary

3.

beneficiary's draft

Due 3 August, 200×

Exchange for USD25, 730. 00 Tianjin, 4 May, 200×

At 90 days sight pay to the order of

Ourselves the sum of

US dollars twenty five thousand seven hundred and thirty only

Drawn under Dresdner Bank, Hamburg L/C No. H169087 dated 15 April, 200×.

To The Industrial and Commercial

Bank of China, Tianjin For China National Light

Industrial Products Imp.

& Exp. Corp., Tianjin

Branch, Tianjin

signature

ACCEPTED

5 May, 200×

to mature

3 Aug., 200×

For

The Industrial and

Commercial Bank of

China, Tianjin

signature

4.Please fill the following particulars in two blank forms to write a Letter of Reimburse Claim and to issue a Time Draft:

(1)Addressee or drawee: Bank of America, New York

(2)Sender or drawer: The Industrial and Commercial Bank of China, Tianjin

(3)Amount: USD25,730.00

(4)Date of Letter of Reimbursement Claim and Draft: 24 July, 200×

(5)Predetermined reimbursement date: 3 Aug., 200×

(6)Payee: ICBC, Tianjin

(7)Accounting procedure: crediting our Head Office account with you under your telex advice to us quoting our Ref. No. BP87654321.

(8)Drawn clause: Drawn under Dresdner Bank, Hamburg L/C No. H169087 dated 15 April, 200×