结构推理 FROM:                             BANK OF SINGAPORE.SINGAPORE
   TO:                               BANK OF CHINA QINGDAO
   SEQUENCE OF TOTAL:    27:         1/1
   FORM OF DOC.CREDIT:   40A:        IRREVOCABLE
   DOCU CREDIT NO.:      20:         136107
   DATE OF ISSUE:        31C:        20110427
   DATE & PLACE OF EXP:  31D:        20110610 IN BENEFICIARY'S COUNTRY
   APPLICANT:            50:         ABC COMPANY. SINGAPORE
   BENEFICIARY:          59:         CHINA EXPORT BASES
                                     DEVELOPMENT CORPORATION
                                     QINGDAO SHANDONG. CHINA
   CURRENCY CODE，AMOUNT:32:          USD242 250.00
   AVAILABLE WITH...BY...            THE ADVISING BANK BY NEGOTIATION
   DRAFTS AT...             42C:     SIGHT
   DRAWEE:                 42D:      BANK OF SINGAPORE. NEW YORK
   PARTIAL SHIPMENT:       43P:      NOT ALLOWED
   TRANSSHIPMENT:        43T:        NOT ALLOWED
   LOAD/DISPATCH/TAKING: 44A:        QINGDAO.CHINA
   TRANSPORTATION TO...   44B:       SINGAPORE
   LATEST SHIPMET DATE:   44C:       20110531
   DESCRIP GOODS/SERVICE: 45A:
   30MT FROZEN PORK LOIN PACKED IN 25KG/CTN. PRICE AT USD50 PER MT；
   30MT FROZEN PORK RIB. PACKED IN 25KG/CTN. PRICE AT USD30 PER MT；
   30MT FROZEN PORK LEG， PACKED IN 25KG/CTN. PRICE AT USD60 PER MT
                                                    CIF SINGAPORE
   DOCUMENTS REQUIRED: 46A:
   IN 3 FOLD UNLESS OTHERWISE STIPULATED:
   1．  SIGNED COMMERCIAL INVOICE.
   2．  SIGNED PACKING LIST.
   3．  CERTIFICATE OF CHINESE ORIGIN.
   4．   *COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPINGSAMPLE.
   5．  INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIFVALUE.COVERING WAR RISK AND ALL RISKS.
   6．  HEALTH CERTIFICATE IN ONE COPY.
   7．  FULL SET PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUTTO ORDER MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT.
   ADDITIONAL CONDITION:47A:
   PLEASE CONTACT BENEFICIARY OF THE ISSUANCE OF THE L/C UPON RECEIPT OF THISSWIFT.
   1． *THIS  CREDIT  WILL  BECOME  EFFECTIVE  PROVIDED  THAT  YOU  RECEIVEAUTHORIZATION FROM OUR BANK IN THE FORM OF L/C AMENDMENT.
   2．  THE NUMBER AND DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BEQUOTED ON ALL DRAFTS. PLEASE SEND THE DRAFTS TO BANK OF SINGAPORE. NEWYORK FOR REIMBURSEMENT AND SEND ALL THE OTHER DOCUMENTS TO US.
   3． *A FEE OF USD40 (OR ITS EQUIVALENT) SHALL BE DEDUCTED FROM THEREIMBURSEMENT  CLAIM/FROCEEDS  UPON  EACH  PRESENTATION  OF  DISCRPANTDOCUMENTS EVEN IF THE CREDIT INDICATE THAT ALL BANKING CHARGES ARE FORACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANYWAY ALTER THE TERMS AND CONDITIONS OF THIS CREDIT.
   4．  DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OFTHE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.
   5．  5 PERCENT MORE OR LESS IN AMOUNT AND QUANTITY ACCEPTABLE.
CHARGES:      71B:            ALL   BANKING  CHARGES   INCLUDING
                         REIMBURSEMENT CHARGES OUTSIDE SINGAPORE
                         ARE FOR ACCOUNT OF BENEFICIARY
   CONFIRMATION INSTR:49: WITHOUT
   IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARYCREDITS (2007 REVISION)， INTERNATIONAL CHAMBER OF COMMERCE PUBLICATIONNO.600.
   根据上述信用证内容，回答下列问题：
   (1)本信用证的种类为(至少四种)______。
   (2)该信用证的有效期、交单期、最迟装运期分别为______。
   (3)该信用证项下，受益人应提交的单据种类及其份数为______。
   (4)根据UCP600的规定对标有*符号的部分内容进行分析，并指出这种条款对受益人的影响。
   (5)该信用证项下的汇票付款人应是______。
   (6)该信用证项下的发票的签发人应是______。
   (7)根据来证要求，提单的收款人(抬头)应作成“To order”，这应解释为凭______指定。
   (8)如出口方在5月21日装运一批货物，则应在______月______日前向银行交单。
【正确答案】信用证的类型为：IIREVOCABLE、NEGOTIATION、SIGHT、DOCUMENTARY、UNCONFIRMED L/C。
   2．该信用证的有效期为2011年6月10日；交单期为2011年6月10日；最迟装运期为2011年5月31日。
   3．IN TRIPLICATE UNLESS OTHERWISE STIPULATED：
   (1)SIGNED COMMERCIAL INVOICE．
   (2)SIGNED PACKNG LIST．
   (3)CERTIFICATE OF CHINESE 0RlGIN．
   (4)COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPINGSAMPLE．
   (5)INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIFVALUE．COVERING WAR RJSK AND ALL RISKS．
   (6)HEALTH CERTIFICATE IN ONE COPY
   (7)FULL SET PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADINGMADE OUT TO ORDER MARKED‘FREIGHT PREPAID’AND NOTIFY APPLICANT.
   4．COPY OF TELEX FROM A_PPLICANT TO SUPPLIERS APPROVING THE SHIPPINGSAMPLE_这句话表明要求出口方提供开证申请人给出口方的同意所装货物样品的电传抄本。但是如果进口方不提供电传抄本，受益人向银行交单时也无法提供这一单据，则无法按时结汇。
   THIS CREDIT WILL BECOME EFFECTIVE PROVIDED THAT YOU RECEIVE AUTHORIZATIONFROM OUR BANK IN THE FORM OF L/C AMENDMENT.这句话的意思是如果贵方收到我行以信用证修改形式的授权，该信用证将会生效。这是典型的信用证“软条款”，开证申请人实际上控制了整笔交易，受益人处于受制于人的地位，信用证项下开证行的付款承诺毫不确定。
   A  FEE  OF  USD40  (OR  ITS  EQUIVALENT)  SHALL  BE  DEDUCTED  FROM  THEREIMBURSEMENT  CLAIM/FROCEEDS UPON  EACH  PRESENllATlON  OF  DISCRPANTDOCUMENTS EVEN IF THE CREDIT INDICATE THAT ALL BANKING CHARGES ARE FORACCOUNT OF APPLICANT AND ACCEPllANCE OF SUCH DOCUMENTS DOES NOT IN ANYWAY  ALTER THE  TERMS AND cONDITl0NS OF THIS CREDIT.这是信用证“不符点费用”条款(CLAUSE OF DISCREPANT FEE)。按照国际惯例，信用证项下单据如果出现不符点，扣除若干金额后，开证行一般还推迟若干天付款，这一点对出口方非常不利。在国际贸易中，卖方通知行收到信用证后，审核信用证时，一般不能抵抗和要求买方修改信用证，或删除该条款，只能默认接受，因为单据出现不符点是卖方的过错。所以，在进出口贸易中，对出口信用证应严格按照信用证条款办事，送交银行的单据应该做到“单、证一致，单、单一致”的“严格相符”的原则，避免造成不符点而付出额外的费用。
   5．该信用证项下的汇票付款人应是：BANK  OF SINGAPORE，NEWYORK。
   6．该信用证项下的发票的签发人应是：
   CHINA EXPORT BASES DEVELOPMENT CORPORATION OINGDA0 SHA NDONG CHINA
   7．根据来证要求，提单的收货人(抬头)应做成“To order”，这应解释为凭SHIPPER指定。
   8．如出口方在5月21日装运货物，则最迟应在6月5日前向银行交单。
【答案解析】