一、匯票閱讀理解1. 閱讀理解一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. COM 8722732 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根據(jù)上面的匯票，找出以下所列內(nèi)容（1） 開證行名稱：THE SAKURA BANK, LIMITED（2） 信用證號碼：COM 87（3） 開證日期：MAY 15，2002（4） 出票人：HUIZHOU TEA IMPORT & EXPORT CORPORATION（5） 付款人：THE 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：見票即付（AT DAYS AFTER SIGHT）（8） 匯票大寫金額：US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. （9） 議付時間：JUN.5，2002（10） 匯票號碼：SHE01/72032. 閱讀理解二根據(jù)上面的匯票，找出以下所列內(nèi)容（1）開證行名稱：NATIONAL COMMERCIAL BANK, THE JEDDAH ( HEAD OFFICE )（2）信用證號碼：613M9732808（3）開證日期：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 ORIGINAL DOCTS BY MCB JEDDAH LC DEPT（8）匯票大寫金額：US DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED ONLY二 匯票改錯1. 匯票改錯一廣東省華達(dá)食品有限公司按期收到香港ABC公司的信用證，請根據(jù)以下信用證內(nèi)容審核并修改匯票。FROM: KWANGTUNG PROVINCIAL BANK, HKTO: BANK OF CHINA, GUANGZHOU BRANCHDATE AND PLACE OF USSUE: NOV.13,1994，CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.: 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 DOCUMENT 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 DAYS 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 DOLLARS FOURTEEN THOUSAND TWO HUNDRED ( ). DRAWN UNDER THIS CREDIT TO HONG KONG ABC CO. 3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONGKONG HONG KONG ABC CO. （簽名）改錯：（1）匯票號碼錯，不是填信用證號碼，應(yīng)該填寫商業(yè)發(fā)票號碼或空白不填；（2）匯票期限錯，信用證規(guī)定“YOUR DRAFTS AT SIGHT”, 應(yīng)是即期匯票， 填寫 ；（3）受款人抬頭錯，不是開證行，應(yīng)是議付行或通知行“BANK OF CHINA, GUANG ZHOU BRANCH”（4） 匯票大寫金額錯，后面應(yīng)加“ONLY”；（5）出票依據(jù)錯，應(yīng)填信用證號碼，開證日期和開證行名稱（6）付款人錯，按照信用證規(guī)定“DRAWN ON US”，應(yīng)填開證行的名稱；（7）出票人錯，應(yīng)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 BRANCHTHE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ONLY DRAWN UNDER THIS CREDIT NO. 002 - 100358 DATED NOV. 13，1997 ISSUED BY KWANGTUNG PROVINCIAL BANK, HKTO KWANGTUNG PROVINCIAL BANK, HK GUANGDONG HUADA FOOD CO., LTD. （簽名）2. 匯票改錯二 廣東省五礦進(jìn)出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO. 信用證后，如期交貨，請按其開來的信用證內(nèi)容審核并修改該公司制單員制作的一份匯票。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 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 NATIONAL BANK CREDIT NO. 254LK254”.5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THIS CREDIT.改錯：（1） 出票條款漏了信用證號碼（2） 小寫金額錯，應(yīng)扣除5%傭金；（3） 匯票期限錯，應(yīng)為提單日后30天，而不是見票后30天；（4） 大寫金額錯，應(yīng)該與小寫金額一致；（扣傭后小寫金額）（5） 付款人填錯，應(yīng)為開證行正確填寫如下：F1441 憑 Draw under ARAB NATIONAL BANK 信用證 第 號 L/C NO. 254LK254 日期 年 月 日 dated MAR. 10, 2002 按 息 付款 Payable with interest % per annum號碼 匯票金額 中國 廣州 年 月 日No. Exchange for USD71,898.85 Guangzhou, China 20 見票 日后（本匯票之副本未付） 付 At 30 DAYS AFTER B/L DATE sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA, GUANGDONG 或其指定人 金額 the sum of US DOLLARS SEVENTY ONE THOUSAND EIGHTY HUNDRED AND NINETY EIGHT CENTS EIGHTY FIVE ONLY.此致To: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAH SAUDI ARABIAGUANGDONG METALS AND MINERALS I/E CORP. （ 簽名 ）一、匯票填制1. 匯票填制一根據(jù)以下內(nèi)容，填寫一份匯票。INVOICE NO. : TU231ISSUING BANK: KUWAIT REAL ESTATE BANKL/C NO. : SP00256 DATED MAR. 21，2002INVOICE AMOUNT: USD9,785.00BENEFICIARY: BEIJING NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATIONAPPLICANT: HAMEED ALI AL TUHOO CO. , KUWAITNEGOTIATING BANK: THE INDUSTRIAL & COMMERCIAL BANK OF CHINADATE OF NEGOTIATION: APR. 18，2002. AVAILABLE WITH YOUR DRAFT AT SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE. ALL DRAFTS MUST BE MARKED “DRAWN UNDER KUWAIT REAL ESTATE BANK”.BILL OF EXCHANGENO. TU231 DATE APR. 18，2002EXCHANGE FOR USD9,785.00AT SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PPAY TO THE ORDER OF THE INDUSTRIAL & COMMERCIAL BANK OF CHINATHE SUM OF US DOLLARS NINE THOUSAND SEVEN HUNDRED EIGHTY FIVE ONLYDRAWN UNDER L/C NO.: SP00256 DATED MAR. 21, 2002ISSUED BY KUWAIT REAL ESTATE BANKTO KUWAIT REAL ESTATE BANKBEIJING NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATION （ 簽名 ）2. 匯票填制二根據(jù)以下內(nèi)容，填寫一份匯票。WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO. 45BC123 DATED JAN. 02, 2003 AVAILABLE WITH US BY PAYNENT AT 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT OUR COUNTERS FOR ACCOUNT OF STG99,012.52INVOICE NO.: NL0321ISSUING BANK: THE CHARTERED BANK LONDON, ENGLANDBENEFICIAFY: CHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. & EXP. CORP. GUANGDONG BRANCH, NO. 87 THE BUND, GUANGZHOU, CHINAAPPLICANT: LONDON EXPORT CO., LTD. P. O. BOX 56387 LONDON, ENGLANDNEGOTIATING BANK: BANK OF CHINADATE OF NEGOTIATION: FEB. 23，2003F1441 憑 Draw under THE CHARTERED BANK LONDON, ENGLAND信用證 第 號 L/C NO. 45BC123日期 年 月 日 dated JAN. 02, 2003按 息 付款 Payable with interest % per annum號碼 匯票金額 中國 廣州 年 月 日No. NL0321Exchange for STG99,012.52 Guangzhou, China FEB. 23, 2003 見票 日后（本匯票之副本未付） 付 At 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT YOUR COUNTERS sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA 或其指定人 金額 the sum of STG NINETY NINE THOUSAND AND TWELVE POINT FIFTY TWO ONLY此致To: THE CHARTERED BANK LONDON, ENGLANDCHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. & EXP. CORP. GUANGDONG BRANCH, （ 簽名 ）3. 匯票填制三根據(jù)以下內(nèi)容，填寫一份托收項下匯票。COVERING 3,000 DOZ OF GARMENTS AT JPY 20.2 PER DOZ. UNDER CONTRACT NO. : 02PT744. THE BUYERS SHALL DULY ACCEPT THE DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT 90 DAYS SIGHT UPON FIRST PRESENTATION AND MAKE PAYMENT ON ITS MATURITY. THE SHIPPING DOCUMENTS ARE OT BE DELIVERED AGAINST PAYMENT ONLY.COLLECTING BANK: THE BANK OF TOKYO, LTD. P.O. BOX 240, NAGOYA- NAKA, NAGOYA, 460-91 JAPANPRINCIPAL: SHANGHAI FENGHUA TEXTILES I/E CORP. 25 GUANGDONG ROAD, SHANGHAI, CHINAPPAYER: TOYOHANM AND CO., LTD. 58 NISHIKI 6 - CHOME, NAKAKUINVOICE NO.: YU25868DATE OF NEGOTIATION: APR. 14,2002BILL OF EXCHANGENO. YU25868 DATE APR. 14,2002EXCHANGE FOR JPY60,600.00 AT D/P 90 DAYS SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )PPAY TO THE ORDER OF THE BANK OF TOKYO, LTD.THE SUM OF JAPAN YEN SIXTY THOUSAND SIX HUNDRED ONLYDRAWN UNDER COVERING 3,000 DOZ OF GARMENTS UNDER CONTRACT NO. : 02PT744.FOR COLLECTIONTO TOYOHANM AND CO., LTD.58 NISHIKI 6 - CHOME, NAKAKUSHANGHAI FENGHUA TEXTILES I/E CORP. （ 簽名 ）一、發(fā)票閱讀理解1. 閱讀理解一HUIZHOU TEA IMPORT & EXPORT CORPORATION6 NANTAN EAST ROAD, HUIZHOU, GUANGDON, CHINAINVOICETO MESSERS.: INVOICE NO. : SHE01/7203YAKAHUCHI CO. , LTD. DATE: MAY 27, 2002NO. 689 NADA - KU, KOBE, L/C NO.: COM 8722732JAPAN CONTRACT NO.: HZT(02)003TRANSPORT DETAILS: TERMS OF PAYMENTFROM SHENZHEN TO KOBE VIA HONG KONGBY SIGHT L/CBY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT ( USD ) ( USD )R. AND D. AS PER S/C NO.:HZT(02)003RIO HAINA APPLICANTS REF NO. 3-R. 10.990 D.BLACK TEA 6,000KGS 1.22/KG USD7,320.00 TOTAL: 6,000KGS CIF KOBEUSD7,320.00 FOB VALUE: USD6,620.00 FREIGHT CHARGES: USD600.00 INSURANCE PRMIUM: USD100.00WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN.根據(jù)上面的發(fā)票，找出以下所列內(nèi)容（11） 出口商名稱：HUIZHOU TEA IMPORT & EXPORT CORPORATION（12） 發(fā)票抬頭人：YAKAHUCHI CO. , LTD（13） 發(fā)票號碼：SHE01/7203（14） 發(fā)票日期：MAY 27, 2002（15） 合同號碼：HZT(02)003（16） 付款方式：BY SIGHT L/C（17） 裝運港： SHENZHEN（18） 目的港：KOBE（19） 轉(zhuǎn)運港：HONG KONG（20） 運輸方式：BY VESSEL（21） 貨物描述：BLACK TEA（22） 價格術(shù)語：CIF KOBE（23） 商品單價：USD1.22/KG（24） 總值： USD7,320.00（25） 嘜頭：（26） 運費：USD600.00（27） 保險費：USD600.00（28） 證明文句：WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN2. 閱讀理解二根據(jù)下面的發(fā)票，找出以下所列內(nèi)容（1） 出票人名稱：GAWEN COMPANY LIMITED, AUSTRALIA（2） 發(fā)票抬頭人：JIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD.（3） 發(fā)票號碼：GA289（4） 發(fā)票日期： 20/05/2004（5） 合同號碼： J0254（6） 信用證號碼：ZJJ04LC0300135（7） 付款方式： D/P At Sight（8） 裝運港： SYDNEY（9） 目的港： FUZHOU（10） 轉(zhuǎn)運港：無轉(zhuǎn)運（11） 運輸方式：BYVESSEL（12） 運輸工具名稱： Northern WIND（13） 貨物名稱：LEATHER GARMENTS（14） 商品編碼：62011210（15） 價格術(shù)語：CFR FUZHOU（16） 數(shù)量： 2,350 PCS（17） 總值：USD 137,470.00（18） 嘜頭：（19） 原產(chǎn)國：AUSTRALIA（20） 證明文句：WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803IssuerGAWEN COMPANY LIMITED, AUSTRALIACOMMERCIAL INVOICEToJIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD.NO. 25 CHANGDAI ROAD, NANCHANGCITY, JIANGXI, CHINANo.GA289Date 20/05/2004TransportFROM: SYDNEY, AUSTRALIAW/T:TO: FUZHOU, CHINAVESSEL: Northern WINDS/C No. J0254L/C No.ZJJ04LC0300135Terms of payment D/P At SightMarks and Numbers Number and kind of packages: Quantity Unit price Amount Description of goods LEATHER GARMENTS H.S. CODE: 62011210GAWEN ART 1212/100 200PCS USD52.20 USD10,440.00 SYDNEY ART 1212/32 500PCS USD54.20 USD27,100.00 NO. 1-160 ART 1213/00 400PCS USD56.40 USD22,560.00 ART 1214/00 350PCS USD58.20 USD20,370.00ART 1215/00 500PCS USD62.00 USD31,000.00ART 1216/00 400PCS USD65.20 USD26,000.00 TOTAL: 2,350 PCSCFR FUZHOUUSD 137,470.00 TOTAL: US DOLLARS ONE HUNDRED THIRTY SEVEN THOUSAND FOUR HUNDRED AND SEVENTTY ONLY.WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803.二 發(fā)票改錯1. 發(fā)票改錯一廣東省華聯(lián)貿(mào)易有限公司與加拿大的EEN公司成交了一筆出口交易， EEN公司按期開來信用證，華聯(lián)貿(mào)易有限公司備貨出運后收妥提單，立即制作好全套單證并準(zhǔn)備交單議付，請根據(jù)以下信用證提供的內(nèi)容審核并修改其中的商業(yè)發(fā)票。DOC. CREDIT NUMBER: 044/307587APPLICANT: EEN GO., VANCOUVER, CANADABENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION 60 HUHAI ROAD GUANGZHOU, CHINAAMOUNT CURRENCY: USD5,256.00AVAILABLE WITH/BY: FREELY NEGOTIABLE AT ANY BANK BY NEGOTIATIONLOADING IN CHARGE: CHINAFOR TRANSPORT TO: VANCOUVER VIA HONG KONGLATEST DATE OF SHIPMENT: 020131DESCRTPTION OF GOODS: 2,920YDS OF 100PCT COTTON DENIM -8 OZ - ROPE DYED INDIGO ( CT - 121 ) DOUBLE P/ SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3 - 4PCT 82 50/14S 14S - WIDTH:58/59 AT USD1.80/YD AS PER PURCHASE ORDER NO. FAB10 - 20030087/01 - 02, CIF VANCOUVERDOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE改錯：1.受益人名稱漏打“N”應(yīng)為：GUANGDONG HUALIAN TRADING CORPORATION2. 信用證號碼錯了，應(yīng)為044/3075873. 運輸路線應(yīng)注明經(jīng)香港裝船到溫哥華4. 數(shù)量應(yīng)為：2,920 YARDS5. 單價漏打價格術(shù)語：CIF VANCOUVER6. 總價應(yīng)為：US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.7. 最后應(yīng)按信用證要求簽章GUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD, GUANGZHOU, CHINAINVOICETO MESSERS.: EEN CO., INVOICE NO. : SHE01/7203VANCOUVER, CANADA DATE: JAN. 28, 2002 , L/C NO.: 044/387587 P. O. NO.: FAB10 -20030087/01 - 02SHIPPED FROM GUANGZHOU TO VANCOUVER VIA HONG KONGMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT ( USD ) ( USD )GOLDTRON GARMENTS SDN BHDPO NO. .FAB10 -20030087/01 - 02COLOR: INDIGOR/NO.: 1-4 ,6-36 2,928 YARDS USD1.80/YARD USD5,256.00100PCT COTTON DENIM -8 OZ - ROPE DYED INDIGO ( CT-121 ) DOUBLE P/ SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3 - 4PCT 82 50/14S 14S - WIDTH:58/59AS PER PURCHASE ORDER NO. FAB10 - 20030087/01 - 02CIF VANCOUVER TOTAL: US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.GUANGDONG HUALIAN TRADING CORPORATION 60 HUHAI ROAD, GUANGZHOU, CHINA （受益人簽章）3. 發(fā)票改錯二 天津體育用品進(jìn)出口公司向日本的Tokyo Keyboard Distributer 出口一批足球，該公司在貨物出運后立即著手制單結(jié)匯，請根據(jù)以下的信用證內(nèi)容審核并修改其制作的商業(yè)發(fā)票。Name of Issuing Bank : The Mitsui Bank Ltd. , Tokyo, 15 Marunouche 3 - chomePlace and date of issue : Mar. 3, 1999, Tokyo, Japan.To: Tianjin Sporting Goods Imp. & Exp. Corp. 68 Yantai Street, Tianjin,China This Credit is advised through Bank of China, 50 Yantai Street, Tianjing, China.Dear Sirs,By order and for account of Tokyo Keyboard Distributer, 12-14 Monmachi 3 - Chome, Tokyo, Japan. We hereby issue an Irrevocable Documentary Credit No. 901026 for USD5,600.00 (say US dollars five thousand six hundred only) to expire on Jun, 30, 1999 in China available with any bank in China by negotiation against beneficiarys draft(s) at sight drawn on us and the documents detailed herein, marked with “”Commercial Invoice in triplicate visaed by the chamber of commerce certifying goods origin.Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying Tokyo Keyboard Distributer, 12-14 Monmachi 3- Chome, Tokyo, Japan.Packing List in triplicate.Certificate of Origin in China.Insurance Policy or Certificate covering All Risks and War Risk for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft.Certificate of Weight in triplicate.Certificate of Analysis in triplicate Evidencing shipment of 1,600PCS GBW32P Football USD3.5/PC CIF Tokyo AS PER S/C NO. TSG0215. Shipping Marks: TTK/TOKYO/NO. 1-520 Shipment from Tianjin port to Tokyo not later than Jun. 16, 1999. Partial shipment: allowed Transshipment: not allowed Documents to be presented within 15 days after the date of the transport documents but within the validity of the credit. We here by engage with drawers and / or bona fide holders that drafts drawn and negotiated in conformity with the terms of Credit will be fully honored on presentation. Instructions to the advising bank: Please advise the Credit to the beneficiary: The number and thee date of the Credit must be quoted on all documents required. Please acknowledge receipt. Reimbursement: The negotiating bank is authorized to claim reimbursement on The Mutsui Bank Ltd. , New York by telex. All drafts and documents must be sent to us by airmail.TIANJIN SPORTING GOODS IMP. & EXP. CORP68 YANTAI STREET, TIANJIN, CHINACOMMERCIAL INVOICETO MESSERS.: