实例一：
HSBC TRASE SERVICES TSD CBC TEAM 1
82－84 NATHAN RD TST KLN HONGKONG DATE OF ISSUE
TEL（852）27339319 FAX（852）23121797 31 March，2007
IRREVOCABLE DOCUM ENTARY CREDIT NUM BER：WFH 132639EX
BENEFICIARY： APPL ICANT：
Fujian Electronics Import Mansfield Exports
and Export Xiamen Company Rm 311－318 New East Ocean Centre，
9/F，Wuyi Centre，No.36 Dong Jie， 9 Science Museum Road，
Xiamen，Fujian，China T.S.T（E），Kow loon，HONGKONG
ADVISING BANK： AMOUNT：USD 196，660.00
SHANGHAIBANKING CORPORATION LTD.5 percentmore or less allowed
G/F SEASIDE BUILDING US DOLLARSONE HUNDRED AND
LU JIANG DAO NINETY-SIX THOUSAND，SIX
XIAMEN FUJIAN PROVINCE CHINA HUNDRED AND SIXTY ONLY
PARTIAL SH IPM ENTS：allowed DATE AND PLACE OF EXPIRY：
TRANSH IPM ENT：allowed 10 May，2007
At credit issuing office
SH IPM ENT： CREDIT AVA ILABLE W ITH：
FROM：Shanghai，China credit issuing office
TO：Colon/Panama by sight payment
DOCUM ENTS REQUIRED：
＋Signed Commercial Invoice in triplicate.＋Packing list in triplicate showingmeasurement of carton and the content of each carton（style，color and size etc）clearly with sequence carton No..
＋Full set original clean on board marine Bills of Lading issued by P and O Ned lloyd Line，made out to order，marked‘freight prepaid'，notify Mansfield Exports，Rm 311－318 New East Ocean Centre，9 Science Museum Road，T.S.T（E），Kow loon，HONGKONG.Tel.：23691021，and showing Mansfield Exports as shipper.
＋Marine insurance policy or certificate in negotiable form mentioning shipment date and name of vessel for full CIF value plus 10 percent covering Institute Cargo Clauses（A），InstituteWar Clauses（Cargo）and Institute Strikes Clauses（Cargo）.＋Beneficiary's certificate certifying that：
a）one full set non-negotiable copies of shipping documents including Commercial Invoice，Packing Listwith measurement of carton and Bills of Lading has been sent to applicant by courier within 3 days of Bills of Lading date and the relative courier receipt required.
b）They have faxed full shipment details to applicantwithin 2 days of Bills of Lading date including quantity of goods and number of cartons shipped，measurement of carton，vessel name，Bills of Lading No.and sailing date.
c）Counter samples have been sent to applicant before production of goods.
d）3 pieces of shipment samp les have been sent to app licant by courier 10 days before Bill of Lading date and the relative courier receipt required.
＋App lican t's fax app roval to beneficiary con firm ing shipm en t of goods.
＋Beneficiary's pre-shipment advice by fax to applicant 7 days before shipment advising that goods are available for shipment.
＋Inspection Certificate issued and signed by M r.P.V.M iranior M r.Vijay Sharma of M ansfield Export[whose signature（S）and any seal or chop required by the issuing bank's mandatemust be in conform ity w ith the record held in the issuing bank's file].
GOODS：
As per the attached sheets（page 4－7）which form an integral part of this credit.
Trade Term：CIF Manzanillo port，Panama/Colon Free Zone，Panama
ADDITIONAL CONDITIONS：
＋An extra copy of Invoice，Packing List，Bills of Lading/Air Waybill/Forwarder's Cargo Receipt，Certificate of Origin and Insurance Policy，if applicable，is required for issuing bank's file.
＋5 percentmore or less in quantity acceptable.
＋All documentsmust show applicant's reference No.0－1856/99.
＋Shipmentmust be effected by sea only.
＋shipmentmust be effected through‘P and O Nedlloyd Line'only，Bills of Lading to be evidence this effect and must be issued by the same shipping company.
＋shipments to be effected by 5×40'HI-Q containers on full container load basis and Bills of Lading to evidence this effect.
＋Bills of Lading must specify the name of loading port and discharging port.
＋Insurance to evidence claims payable at destination in the currency of the draft.
＋Note that Insurance policies endorsed with，or subject to，the Lloyds of London Computer Millennium Clause（Cargo）with named peril extension are acceptable under the terms and conditions of this Credit.
＋Documents to be presented to the credit issuing office within 15 days after the date of shipment butwithin the validity of this credit.
＋A USD50.00 discrepancy fee plus all relative cable charges will be deducted from the reimbursement claim for each presentation of discrepant documents under this Documentary Credit.
Details of Charges：All banking charges including advising and negotiation comm ission are for the account of beneficiary.
For negotiating/rem itting bank's attention：
DC advising fee for USD25.00 of DC advising branch will be deducted from the reimbursement proceeds of the first drawing if documents are not negotiated/remitted from our group branches.
For Beneficiary's In form ation：
HONGKONG Bank，Xiamen Branch will also quote competitive discount rates and/or foreign exchange rates for direct negotiation of bills and compliant documents under this credit.Please contact the Trade Services Manager of Xiamen Branch on Tel.No.（592）2025690/2031882/2033400 for this information.
DIRECTIONS TO ADV ISING BANK：
Upon receipt of this DC，please inform beneficiary by fax.
Fax：7536395
INSTRUCTIONS TO NEGOTIATING BANK：
Docsmust be dispatched by courier in one cover to HSBC，Trade Services TSD CBC T1 7/F Wayfoong Hse，82 Nathan Rd，HONGKONG.On receipt of documents conforming to the terms of this DC，we undertake to pay you in the currency of this DC in accordance with your instructions less reimb.Fees USD50.00 and payment cable charges.Please provide your banker's ABA No.and CHIPS UID No.Negotiating bank's discount and/or interest，if any，prior to reimbursement by us are for account of beneficiary.The reimbursement under this Documentary Credit，if applicable，is subject to the Uniform Rules for Bank To Bank Reimbursement，ICC Publication NO.525.
THIS CREDIT CONSIST OF 7 PAGES
For The HONGKONG and Shanghai Advising Bank's notification
Banking Corporation Limited
（signed）
信用证对照翻译如下：
2007年3月31日
TEL：（852）27339319 FAX：（852）23121797
不可撤销跟单信用证 信用证号：WFH 132639EX
受益人： 开证申请人：
中国福建厦门东街36号五一中心9层 香港九龙TST区科学馆路9号新东洋大厦311—318室(www.xing528.com)
通知行：
福建厦门鹭江道海滨大厦G/F 允许5％增减
分批装运：允许 效期及到期地点：
转 船：允许 2007年5月10日
开证行所在地：
装 运：
从中国上海 议付方式：
至巴拿马科隆 在开证行即期付款
对单据的要求：
＋装箱单一式三份，并注明每个纸箱的箱规和包装（货号、颜色、尺码等），以及每箱的流水号。
＋全套正本清洁已装船海运提单，由P and O Ned lloyd（渣华）船公司出具，做成空白抬头，注明运费已付，通知曼斯菲尔德出口公司，香港九龙TST区科学馆路9号新东阳大厦311—318室，电话23691021，并标明曼斯菲尔德出口公司作为托运人。
＋海运保险单，做成空白背书，标明装运日期和船名，按CIF发票金额的110％投保协会货物条款A（I.C.C（A））和协会战争险与罢工险。
＋受益人出具的下列证明：
（1）一份全套的副本装运单据，包括商业发票、装箱单（包含箱规）和提单，在提单签发日3天内以快件寄送开证申请人，并提供相关的快件收据。
（2）受益人已将装船通知在提单签发的2个工作日内，传真给开证申请人，装船通知包含装运的货物数量及箱数、箱规、船名、提单号和开航日期。
（3）在货物生产前已将对等样品寄交开证申请人。
（4）3份装船样品已在提单签发前10天，以快件寄送开证申请人，并提交快件收据。
＋开证申请人传真件批准书确认允许装船。
＋在装船前7天，受益人以传真件形式发给开证申请人的装船预通知：告之货已备好，准备装运。
＋检验证书，由曼斯菲尔德公司的M r.P.V.或M r.Vijay Sharma签署［在证书上此二人的签名或印章（开证行认可的）必须和开证行存档的签名相一致。］
货物：
详见附件4～7页，该附件是本信用证不可分割的一部分。
附加条款：
＋一套额外的发票、装箱单、提单/空运单据/货代收据、原产地证书、保险单的副本，如果可能，将作为开证行的存档。
＋5％的数量增减可以接受。
＋所有的单据都必须标明开证申请人的参考号，No.0－1856/99。
＋必须海运。
＋提单上必须标明由渣华船公司装运，并由该公司签发。
＋提单必须表明货物装于5个40英尺的高边柜并整箱装。
＋提单上必须规定装运港及卸货港。
＋保险单必须表明可在目的港按照汇票的币种赔付。
＋注意保险单必须由伦敦劳埃德保险公司背书，本信用证可以接受保险单上有伦敦劳埃德公司的计算机千年虫保险条款。
＋装船后15天内提交单据至L/C的开证行，但必须在L/C的有效期内。
＋在信用证项下，每笔交单如有不符点，不符点费50美元另加相关的电报费用，将从偿付金额中扣除。
本证费用详情：所有银行费用包括通知费和议付费均由受益人承担。
对议付行/汇出行的提示：
如果该证不由本旗下的银行（通知行）议付、汇款，信用证的通知费25美元将从第一笔偿付款项中扣除。
受益人须知：
香港汇丰银行厦门分行根据本信用证项下出具的汇票以及相符的单据交本行议付，本行将提供最具竞争性的贴现息和外汇汇率。请与厦门分行服务部经理联系，电话：（592）2025690/2031882/2033400。
给通知行的提示：
一俟收到本证，请立即用传真通知受益人。
Fax：7536395
给议付行的提示：
单据必须以快件形式一次性寄给香港汇丰银行，服务中心TSD CBC T1 7/F Wayfoong Hse，82 Nathan Rd，HONGKONG.我们一俟收到符合本信用证的单据，保证按照你们的指示以本信用证的货币扣除50美元的偿付费和电报费后立即付款，请提供你方的ABA号和CHIP UID号。在我行偿付前，议付行的贴现息和利息由受益人承担。本证项下的偿付，适用于国际银行间的偿付统一惯例ICC525号出版物。
本信用证共7页
香港上海汇丰银行有限公司 通知行
（签名）
【本证评析】
1.在本信用证中规定，卖方的装船要由开证申请人书面通知批准才可实施。例如条款：“Applicant's fax approval to beneficiary confirming shipment of goods.”意为：“开证申请人传真件批准书确认允许装船。”卖方按照买卖合同的规定装船交货，这是卖方的权利，如在信用证中做上述规定，其事实是卖方可否交货却要由买方批准，卖方就处于非常被动的地位，违反了信用证的基本原则，这是典型的软条款。在审证中，如发现这种条款应坚决要求删除，否则不应接受该信用证。
2.条款：“Inspection Certificate issued and signed by M r.P.V.Mirani or M r.Vijay Sharma of Mansfield Export[whose signature（S）and any seal or chop required by the issuing bank'smandate must be in conform ity with the record held in the issuing bank's file].”其意为：“检验证书，由曼斯菲尔德公司的Mr.P.V.或M r.Vijay Sharma所签署的检验证书[在证书上此二人的签名或印章（开证行认可的）必须和开证行存档的签名相一致。]”
上述条款也是典型的软条款。品质合格证书应由独立的第三方签发或由卖方签发。如果由买方签发，作为信用证规定的必须向银行提交的单据之一，品质合格证书被掌握在买方手中是不合理的。如果买方违约或者不想付款赎单，只要不签发这样的单据即可做到，而受益人无可奈何。所谓的不可撤销信用证则名存实亡。在国际贸易中，使用信用证进行诈骗经常会采取此类手段。我们在审证时如果发现这种条款，应要求买方删除或改为由第三方签发品质合格证书。
实例二：信用证中英对照翻译
【本证评析】
该信用证经过审证，其中加粗划线条款为软条款或需要修改的条款，列明如下：
（一）错误之处
1.金额大小写不符。大写英文应为“TWO HUNDRED AND THREE THOUSAND”。
2.境外效期一般不可接受，应改为在出口国到期。到期地点如：“at beneficiary's country”、“at your country”、“in China”。
3.“2/3 original clean on board ocean bill of lading”，3份提单不能只提交给银行2份。应改为3/3或“full set original clean on board ocean bill of lading”。
4.应删除条款“Beneficiary's certificate stated that 1/3 set of original bill of lading has been airmailed directly to applicantwithin 48 hours after shipment”。这一条款对受益人风险非常大。
5.如果在出运时必须转船，则在信用证的转运条款中应规定允许转船。
6.信用证中要求“单据必须在提单签发的10天之内向银行交单”，导致交单时间过短。根据《UCP600》的规定：卖方的交单期限一般为15天或21天。
（二）软条款
1.在SPECIAL CONDITIONS中，第1条为软条款。卖方提交给银行的商检证书不应由开证申请人来签署，该软条款的规定使卖方提交给银行的单据掌握在买方手中，使卖方处于被动地位，应修改为由第三方出具或删除该条款。
2.在SPECIAL CONDITIONS中，第3条为软条款。信用证一旦开出即已生效。因为此信用证的生效受买方控制，这属于陷阱条款，应删除。
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