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1、一、汇票阅读理解1. 阅读理解一BILL OF EXCHANGENO. SHE01/7203 DATE JUN.5，2002 EXCHANGE FOR USD7，320.00 AT DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)PAY TO THE ORDER OF CONSTRUCTIONBANK OF CHINA THE SUM OF US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. DRAWN UNDER L/C NO.
2、 COM DATED MAY 15，2002USSUED BY THE SAKURA BANK, LIMITEDTO THE SAKURA BANK, LIMITED 56 NANIWA-CHO, CHUO-KU, KOBE,JAPAN ZHOU TEA IMPORT & EXPORT CORPORATION根据上面的汇票，找出以下所列内容（1） 开证行名称：THE SAKURA BANK, LIMITED（2） 信用证号码：COM 87（3） 开证日期：MAY 15，2002（4） 出票人：HUIZHOU TEA IMPORT & EXPORT CORPORATION（5） 付款人：THE
3、SAKURA BANK, LIMITED 56， NANIWA-CHO, CHUO-KU, KOBE, JAPAN（6） 受款人：TO THE ORDER OF CONSTRUCTIONBANK OF CHINA（7） 付款期限：见票即付（AT DAYS AFTER SIGHT）（8） 汇票大写金额：US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. （9） 议付时间：JUN.5，2002（10） 汇票号码：SHE01/72032. 阅读理解二根据上面的汇票，找出以下所列内容（1）开证行名称：NATIONAL COMMERCIAL
4、BANK, THE JEDDAH ( HEAD OFFICE )（2）信用证号码：613M（3）开证日期：Oct. 02,1997（4）出票人：GUANGDONG TEXTILES IMPORT & EXPORT KNITWEARS COMPANY LIMITED（5）付款人：NATIONAL COMMERCIAL BANK, THE JEDDAH ( JEDDAH, MAIN BRANCH )（6）受款人：BANK OF CHINA, GUANG DONG, BRANCH（7）付款期限：PAYABLE AFTER 60 DAQYS FROM THE DATE OF RECEIPT OF OR
5、IGINAL DOCTS BY MCB JEDDAH LC DEPT（8）汇票大写金额：US DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED ONLY二 汇票改错1. 汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据以下信用证内容审核并修改汇票。FROM: KWANGTUNG PROVINCIAL BANK, HKTO: BANK OF CHINA, GUANGZHOU BRANCHDATE AND PLACE OF USSUE: NOV.13,1994，CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.
6、: 002-10358ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCHBENEFICIARY: GUANGDONG HUADA FOOD CO., LTD.58 BEIJING ROAD, GUANGZHOU, CHINAAPPLICANT: HONG KONG ABC CO.3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONG KONGAMOUNT: USD14，200.00EXPIRY DATE: JAN. 15，1995DEAR SIRS,WE HEREBY ISSUE AN IRREVOCABLE DO
7、CUMENT CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN ON US, FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREDTI ACCOMPANIED BY THE FOLLOWING DOCUMENTS:SPECIAL CONDITIONS: ALL DOCUMENTS MENTIONING THIS CREDIT NUMBER. DOCUMENTS TO BE PRESENTED WITHIN 15 DAY
8、S AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS BUT WITHIN VALIDITY OF CREDIT.BILL OF EXCHANGENO. 002-10358 DATE JAN. 10，1995 EXCHANGE FOR USD14，200.00 AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HKTHE SUM OF US D
9、OLLARS FOURTEEN THOUSAND TWO HUNDRED ( ). DRAWN UNDER THIS CREDIT TO HONG KONG ABC CO. 3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONGKONG HONG KONG ABC CO. （签名）改错：（1）汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填；（2）汇票期限错，信用证规定“YOUR DRAFTS AT SIGHT”, 应是即期汇票， 填写 ；（3）受款人抬头错，不是开证行，应是议付行或通知行“BANK OF CHINA, GUANG ZHOU B
10、RANCH”（4） 汇票大写金额错，后面应加“ONLY”；（5）出票依据错，应填信用证号码，开证日期和开证行名称（6）付款人错，按照信用证规定“DRAWN ON US”，应填开证行的名称；（7）出票人错，应填受益人名BILL OF EXCHANGENO. DATE JAN. 10，1995 EXCHANGE FOR USD14，200.00 AT DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PAY TO THE ORDER OF BANK OF CHINA, GUANGZHOU BR
11、ANCHTHE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ONLY DRAWN UNDER THIS CREDIT NO. 002 - DATED NOV. 13，1997 ISSUED BY KWANGTUNG PROVINCIAL BANK, HKTO KWANGTUNG PROVINCIAL BANK, HK GUANGDONG HUADA FOOD CO., LTD. （签名）2. 汇票改错二 广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO. 信用证后，如期交货，请按其开来的信用证内容审核并
12、修改该公司制单员制作的一份汇票。TO: BANK OF CHINA, GUANGDONGFM: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAH SAUDI ARABIADEAR SIRS,KINDLY ADVISE BENEFICIARYS M/S GUANGDONG METALS AND MINERALS I/E CORP. 5 TIANHE ROAD, GUANGZHOU, CHINA.OF OUR OPENING WITH YOU AN IRREVOCABLE DOCUMENTARY CREDIT DATED MAR. 10，2002 IN THEIR
13、FAVOUR ON BEHALF OF M/S MIGHWLLI STEEL PRODUCTS CO. P.O. BOX 18741 JEDDAH SAUDI ARABIA FOR AMOUNT ABOUT USD75，683.00 VALID IN CHINA UNTIL MAY 20，2002，AVAILABLE WITH YOU BY PAYMENT AGAINST PRESENTATION OF BENEFICIARYS DRAFT(S) AT 30 DAYS AFTER B/L DATE DRAWN ON OURSELVES AND MARKED “DRAWN UNDER ARAB
14、NATIONAL BANK CREDIT NO. 254LK254”.5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THIS CREDIT.改错：（1） 出票条款漏了信用证号码（2） 小写金额错，应扣除5%佣金；（3） 汇票期限错，应为提单日后30天，而不是见票后30天；（4） 大写金额错，应该与小写金额一致；（扣佣后小写金额）（5） 付款人填错，应为开证行正确填写如下：F1441 凭 Draw under ARAB NATIONAL BANK 信用证 第 号 L/C NO. 254LK254 日期 年 月 日 dated MAR. 10, 2002 按 息
