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一、汇票阅读理解 1. 阅读理解一

BILL OF EXCHANGE

NO. 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 15，2002 USSUED BY THE SAKURA BANK, LIMITED TO 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 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：SHE01/7203

2. 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 BANK, THE JEDDAH ( HEAD OFFICE ) （2）信用证号码：613M9732808 （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

ORIGINAL 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, HK TO: BANK OF CHINA, GUANGZHOU BRANCH

DATE AND PLACE OF USSUE: NOV.13,1994，CHINA IRREVOCABLE DOCUMENTARY CREDIT NO.: 002-10358 ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCH BENEFICIARY: GUANGDONG HUADA FOOD CO., LTD. 58 BEIJING ROAD, GUANGZHOU, CHINA APPLICANT: HONG KONG ABC CO.

3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONG KONG AMOUNT: USD14，200.00

EXPIRY DATE: JAN. 15，1995

DEAR 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 EXCHANGE

NO. 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, HK

THE 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.

（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 BRANCH”

（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 EXCHANGE

NO. 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 BRANCH