审核信用证题目及答案[优质文档]

信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（A）个工作日之内。

A．5 B．6 C．7 D．82.“单单一致”的纵审时，以（B）为中心。

A 保险单B 商业发票C．海运提单D．装箱单3.下列哪项不属于“正确”制单要求的“三相符”？（B）A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4.当L／C 规定INVOICE TO BE MADE IN THE NAME OF ABC…，应理解为（D）。

A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（C) A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006.在托收项下，单据的缮制通常以（C）为依据。

A．信用证B．发票C．合同D．提单7.一份信用证规定有效期为2008 年11 月15 日，装运期为2008 年10 月，未规定装运日后交单的特定期限，实际装运货物的日期是2008 年10 月10 日。

根据《UCP600》规定，受益人应在（B)前向银行交单。

A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8.信用证支付方式下，银行处理单据时不负责审核（C）。

A．单据与有关国际惯例是否相符 B．单据与信用证是否相符C．单据与国际贸易合同是否相符 D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（C）。

A．服务 B．货物C．单据 D．其他行为10.在信用证支付方式下，象征性交货意指卖方的交货义务是（C）。

信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（A）个工作日之内。

A．5 B．6 C．7 D．82.“单单一致”的纵审时，以（B）为中心。

A 保险单B 商业发票C．海运提单D．装箱单3.下列哪项不属于“正确”制单要求的“三相符”？（B）A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4.当L／C 规定INVOICE TO BE MADE IN THE NAME OF ABC…，应理解为（D）。

A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5.根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（C) A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006.在托收项下，单据的缮制通常以（C）为依据。

A．信用证B．发票C．合同D．提单7.一份信用证规定有效期为2008 年11 月15 日，装运期为2008 年10 月，未规定装运日后交单的特定期限，实际装运货物的日期是2008 年10 月10 日。

根据《UCP600》规定，受益人应在（B)前向银行交单。

A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8.信用证支付方式下，银行处理单据时不负责审核（C）。

A．单据与有关国际惯例是否相符 B．单据与信用证是否相符C．单据与国际贸易合同是否相符 D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（C）。

A．服务 B．货物C．单据 D．其他行为10.在信用证支付方式下，象征性交货意指卖方的交货义务是（C）。

信用证习题及答案解析（一）选择题1．按照《UCP500》的规定，信用证未明确是否保兑，就是（）。

A、未保兑的信用证B、已保兑的信用证C、由通知银行来决定是否保兑D、由进口人来决定是否保兑答案：A解析：保兑，是指开证行以外的银行保证对信用证承担付款责任。

按照《UCP500》的规定，信用证未明确是否保兑，则为不保兑信用证，只有在不可撤销信用证上才能加保。

2．审核信用证的依据是（）。

A、《UCP500》和合同B、保险单C、商业发票D、提单答案：A解析：首先，作为审核信用证依据的《跟单信用证统一惯例》（Uniform Customs and Practice for Documentary Credits，简称UCP），是国际银行界、律师界、学术界自觉遵守的“法律”，是全世界公认的、到目前为止最为成功的一套非官方规定。

70多年来，160多个国家和地区的ICC和不断扩充的ICC委员会持续为UCP的完善而努力工作着。

而最新的版本则是UCP600版本，所以，UCP600版本也是作为最新审核信用证的依据，任何人想完美操作并且审核信用证，都必须熟读UCP600原则来作为审核信用证的依据，这样才能做到没有不符点，完美操作信用证。

再者，审核信用证也应以订立的合同为依据。

符合合同规定，并且保证信用证上的条款可以办到，否则，应申请对方改证。

注意：题目答案的《UCP500》并不是最新版本，最新版本是《UCP600》3．某公司出口乒乓球，信用证规定：“乒乓球10000打，单价每打2.38美元，总金额23800.00美元，禁止分批装运”。

根据《UCP500》规定，卖方交货的（）。

A、数量和总金额均可在5%的范围内增减B、数量和总金额均可在10%的范围内增减C、数量可以有5%的范围内增减，但总金额不得超过23800.00美元D、数量和金额均不得增减答案：D解析：根据《UCP600》，除非信用证规定，在所支付款项不超过信用证金额的条件下，货物数量准许有5%的增减幅度。

1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。

1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

,CIFDUBAIVIAHONGKONG,:30TH APRIL,:15TH MAY,审核结果：（2）WEIGUOROAD改为JIANSHEROAD。

（3）总金额币别错误，应为HKD而不是USD。

（4）议付地在国外不妥，应改为国内。

（5）转运规定与合同不符，应为ALLOWED，而不是NOTALLOWED。

（6）CIFDUBAI改为CFRDUBAI。

（7）3PC/CARTON应改为2PCPERCARTON。

（8）溢短装幅度5%错误，应为10%。

（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandcond itionsstipulatedbellow:Packing:InCartons ShippingMark:.CHITTAGONG Timeofshipment:DuringMay,2008 PartialShipmentandTransshipmentareallowed. Insurance:Tobeeffectedbythebuyer TermsofPayment:.TheSeller: SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISE LETTEROFCREDITSEQUENCEOFTOTAL27:1/140A:IRREVOCABLE20:06660801DATEOFISSUE31C:FEBRUARY24,2008 APPLICABLERULES40E:UCPLATESTVERSION DATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH APPLICANT50:ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH ISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCH PARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX PER DOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX PER DOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEAN BILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT. ADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKING CHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’信用证审核结果3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据合同内容审核信用证，指出不符之处并提出修改意见。

（36分）SALES CONTRACTTHE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,LTD. DA TE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED A T: QINGDAO,CHINA THE BUYER:LINSA PUBLICIDAD, S.A.V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms andPacking: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA Loading Port and Destination:FROM QINGDAO TO BARCELONA NOS.1-26 Partial Shipment and T ransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.T erms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TOTHE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TOREACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENTAND TO REMAIN V ALID FOR NEGOTIA TION IN CHINA UNTIL THE15th DA Y AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDI T27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DA TE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LA TEST VERSION31D: DA TE AND PLACE OF EXPIRY：DA TE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY：SHANDONG YIHAN IMP. & EXP. CO., L TD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:A V AILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIA TION42C:DRAFTS A T… 30 DA YS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS ：NOT ALLOWED43T:TRANSSHIPMENT ：NOT ALLOWED44E:PORT OF LOADING ：ANY CHINESE PORT44F:PORT OF DISCHARGE ：V ALENCIA, SPAIN44C:LA TEST DA TE OF SHIPMENT ：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DA TED ON DEC. 1, 2008CARDHOLDER DYED COW LEA THERBLACK COLOUR/8000PCS A T USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS A T USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICA TE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDERMARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICA TE IN DUPLICA TE ENDORSED IN BLANK FOR110% INVOICE V ALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTA TION：WITHIN 5 DA YS AFTER THE DA TE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT49: CONFIRMA TION INSTRUCTION：WITHOUT答题纸。

1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai ChinaSALES CONFIRMATIONTele:86-21- NO：PLW253Fax:86-21- DATE:Sept.15,2TO：CONSOLIDATORSLIMITEDRM.13001-13007E,13/F,ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing MachineSPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargoclauses of the People’s Insurance Company of China datedJanuary 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid fornegotiationin China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer:The Seller:CONSOLIDATORS LIMITED CORPORATION SHANGHAI LIGHT INDUSTRIALPRODUCTS IMPORT & EXPORT信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL, 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn underH SBC,H.K.,”bearing the number and date of this credit.We under take to honor all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003.SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks, name of the vessel, goods description and amount as well as the bill of lading No. and date.A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL, 64,H.K.)in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION标准答案：1、信用证的金额与合同不符。

信用证题目及答案一、单项选择题（单项选择题的答案只能选择一个，多选不得分）1.根据《UCＰ600》的规定,开证行的合理审单时间是收到单据次日起的(Ａ)个工作日之内。

Ａ．5 B.6C.7 D.82.“单单一致”的纵审时,以(B）为中心。

A 保险单Ｂ商业发票C.海运提单D.装箱单3.下列哪项不属于“正确”制单要求的“三相符”?(Ｂ)A．单据与信用证相符B.单据与货物相符C.单据与单据相符D．单据与贸易合同相符4．当Ｌ／Ｃ规定INVOＩＣE TＯ BＥ MAＤE IN THＥＮAMＥOＦAＢＣ…,应理解为（D）。

A．一般写成××（中间商)ＦＯＲACCOＵＮＴＯF AＢＣ（实际购货方，真正的付款人) B.将受益人ＡＢC 作为发票的抬头人Ｃ.议付行AＢC 作发票的抬头D.将AＢC 作为发票的抬头人５.根据联合国设计推荐使用的用英文字母表示的货币代码,如下表示不正确的是(C)A.ＣＮＹ８９.0０ B．GBＰ89.０0Ｃ.ＲMB８9．0０D89.００6.在托收项下，单据的缮制通常以（C）为依据。

A.信用证B．发票C．合同D.提单7.一份信用证规定有效期为２００８年11 月1５日,装运期为２００8 年10 月,未规定装运日后交单的特定期限，实际装运货物的日期是２008 年1０月10 日。

根据《UCP600》规定，受益人应在(B）前向银行交单。

A.2008 年11 月15 日B．2008 年１０月3１日Ｃ.2008 年10 月15 日D.20０８年１0 月25 日8.信用证支付方式下,银行处理单据时不负责审核(C）。

A．单据与有关国际惯例是否相符Ｂ.单据与信用证是否相符Ｃ.单据与国际贸易合同是否相符Ｄ．单据与单据是否相符9. 在信用证业务中,有关当事方处理的是(C)。

A．服务Ｂ.货物C.单据D．其他行为。

信用证审核练习1.上海申华进出口公司在和国外客户达成一笔出口玩具的合同后,收到客户寄来的票据一张,试根据示例回答下列问题:(1)此项合同中规定的付款方式是什么?(2)这是一张什么票据?(3)出口人将通过什么途径获得票款?(4)出口人应于何时发运合同项下的货物?JORGE EITNER 1082 SACHIE LAWFORDSeptember 12,2006 5-39110 PAY TO THE Shanghai Shen Hua Lmp. &Exp. Coporation 5,960.00ORDER OF US$THE SUM OF Five thousand nine hundred and sixty only U.S. DOLLARS BANK OF BOSTONTHE FIRST NATIONAL BANK OF BOSTON Louge EITNER:0 000390:837 38593 68968952.试将下列短文译成中文:ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P from of transaction is the possibility of the buyer or this banker refusing to honor the draft and take up the shipping documents,especially at a time when the market is falling.In such a case,the seller may not receive his payment,although he is still the owner of the goods.Under D/Pmethod,before making payment,the buyer can not get documents of title to the goods and take delivery of the goods.The ownership of the goods still remains in the hands of the seller.If the buyer dishonors the draft,the seller can sellthe goods to others.In the case of payment by D/A,the further difficulty arises that,on the buyer accepting the draft,thedocuments of title will be surrendered to him.Hence,if the buyer goes bankrupt or becomes insolvent before the payment by D/P or D/A,unless the buyer is of unquestionable integrity or of there is a special relation between the seller and the buyer.It is far better for the exporter to use L/C rather than D/P or D/A.However,under certain circumstances or for certain purposes,payment by D/P or D/A is still deemed necessary,for instance:(1)For implementation of foreign trade policy,especially for the promotion of trade with developing countries.(2)For promotion of exports,especially to push the sale of our new products and difficultsell commodities.(3)For promotion of trade with the small enterprises by the granting credits to them.(4)For simplifying procedures of payment while doing business with affiliated corporations.3.案例分析某公司出售一批货物给香港商人,成交条件为CIF香港,付款条件是付款交单见票后30天（D/P at 30 days after sight）付款,出口商在合同规定的装运期限内将货物装船后,开立远期汇票,连同商业发票和已装船海运提单委托中国银行通过港商指定的某代收银行收取货款.5天后,出口商所交货物安全运抵香港,由于当时该商品行市看好,港商凭信托收据(Trust Receipt)向代收行借出提单,提取货物并将部分货物出售.不料,由于同类商品大量抵港,致使货价迅速下跌,港商随即以出口商所交货物有质量问题为由,在汇票到期时拒绝付款,你认为出口商应该如何处理并请说明理由。