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【正文】 開(kāi)證日期20100614L/C TTL AMT總金額USD657,EPIRYPLACE有效地 CHINAEXPIRY DATE 有效期 20100730TENOR期限SIGHTCHARGE 未付費(fèi)用CHARGE BY BY費(fèi)用承擔(dān)RECEIVED VIA修改方式TELEXAVAILABLE 修改是否生效VALIDTEST/SIGN 修改印壓是否相符相符CONFIRM 我行是否保兌修改AMEND NO 修改次數(shù)1AMEND DATE 修改日期20100617INCREASE AMT 增額USD18,DECREASE AMT 減額DEAR SIR， 逕啟者：WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM THE NORTHEAST AMERICA BANK OF CANADA AMENDMENT TO THE CAPTIONED L/C,CONTENTS OF WHICH ARE AS PER ATTACHED SHEET(S) 茲通知貴公司，我行自上述銀行收到修改書(shū)一份，內(nèi)容見(jiàn)附件。2. The unit price reads USD4500/MT CIF MONTREAL, CANADA instead of USD4500/MT CIFC3% MONTREAL, CANADA；3. The total amount of L/C should read USD675, instead of USD657,。二、改證后果 信用證中經(jīng)過(guò)修改的條款，按照修改后執(zhí)行； 信用證中沒(méi)有修改的條款，按照原條款執(zhí)行； 原信用證依然存在有效，不用開(kāi)來(lái)全新信用證； 辦理結(jié)匯手續(xù)時(shí)，信用證原件、修改書(shū)原件要一起送給議付銀行。 第二步 教師教一、改證原則信用證的修改總體上應(yīng)遵循〝利己不損人〞的原則。如果修改書(shū)又遲遲不來(lái)，而貨物又裝運(yùn)出口了，出口人會(huì)很被動(dòng)。出口人必須等信用證修改書(shū)到達(dá)后，檢查修改書(shū)的內(nèi)容合格了，才能裝運(yùn)貨物出口。二、改證必要性如果信用證的條款與合同規(guī)定不符,賣(mài)方不要求修改就直接發(fā)貨,勢(shì)必會(huì)影響安全收匯和利潤(rùn)實(shí)現(xiàn)。出口部經(jīng)理王瑞榮經(jīng)過(guò)認(rèn)真核對(duì)和思考，回答：“趕快要求改證。當(dāng)天，公司實(shí)習(xí)單證員譚雅梅仔細(xì)審查了信用證，發(fā)現(xiàn)客戶(hù)開(kāi)來(lái)的信用證存在許多與合同不相符的地方。YOURS FAITHFULLY,FOR BANK OF CHINA圖表12 信用證修改書(shū)樣本討論小結(jié)： 通過(guò)本案例分析，了解改證的步驟及方法基本部分：【情境導(dǎo)入】 2010年4月26日，廣西梧州春江五金礦產(chǎn)進(jìn)出口有限公司李彪彪總經(jīng)理參加了今年春交會(huì)，與澳大利亞國(guó)際采購(gòu)公司簽訂了一份100噸金屬硅出口合同。KINDLY TAKE NOTE THAT THE PARTIAL ACCPT ANCE OF THE AMENDMENT IS NOT ALLOWED. 本修改不能部分接受。（）此修改未生效。 （）此證已由我行加具保兌，但保兌責(zé)任不擴(kuò)展到本修改。THIS AMENDMENT SHOULD BE ATTACHED TO THE CAPTIONED L/C ADVISED BY US,OTHERWISE,THEBENECIARY WILL BE RESPONSIBLE FR ANY CONSEQUENCES ARISING THEREFROM.本修改須附于有關(guān)信用證，否則，貴公司須對(duì)因此而產(chǎn)生的后果承擔(dān)責(zé)任。4. The specification should be MNO2: 85% MIN. instead of MNO2: 86% MIN。授課時(shí)間2013年 月 日 節(jié)次2 周次授課題目改證及展證教學(xué)目標(biāo)知識(shí)目標(biāo)了解改證的含義、必要性及途徑；了解改證的原則及后果展證的定義；展證的原因；能力目標(biāo)能根據(jù)信用證的審核結(jié)果，修改信用證；教學(xué)重點(diǎn)與難點(diǎn)教學(xué)重點(diǎn)：怎么樣去修改信用證教學(xué)難點(diǎn)：修改信用證授課方式理論講授、案例討論、視頻觀(guān)摩、啟發(fā)式教學(xué)作業(yè)拓展閱讀、課后思考題、實(shí)訓(xùn)作業(yè)授課進(jìn)程組織教學(xué): 復(fù)習(xí)：審證的依據(jù)及步驟 新授： 改證的含義 改證的必要性 改證的途徑 改證的原則及后果 展證案例導(dǎo)入：一、示范改證（根據(jù)審證 中示范審證的結(jié)果）To: FIREBIRD TRADING CO. LTD. (CANADA) Tel: 001503 362 2603 Fax: 001503 362 2605Fm: GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. LTD. Date: June 16, 2010Attn: Bob CoveryDear Sir,Re: amendment of L/C We are very glad to have received your L/C . After checking the clauses carefully according to sales confirmation , we do find the following errors and mistakes in your L/C:1. The name of beneficiary should be GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. instead of GUANGXI WUZHOU SENGONG I./E CO.。2. The unit price reads USD4500/MT CIF MONTREAL, CANADA instead of USD4500/MT CIFC3% MONTREAL, CANADA；3. The total amount of L/C should read USD675, instead of USD657,。5. The way of packing should be“ In plastic woven bags of about 1000 kgs net each ” instead of TWOPLY PLASTIC BAGS.6. the insurance clause should be : To be covered by the seller for 110% of invoice value against . as per . clause.7. latest time of shipment should be July 31, 2010Please rush to make amendment to your L/C through your issuing bank so that we can effect shipment as soon as possible, which is to the mutual benefit of both of our panies.Best regards.Yours faithfully,Tan Yamei（客戶(hù)回復(fù)如下）To: GUANGXI WUZHOU SENGONG IMPORT
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