1．合同：
售 货 合 同
SALES CONTRACT
卖方：
Sellers：GRAPHIC IMAGE. Contract No. : 09SGQ468512
Date： APR. 22, 2009 地址： Signed at: CHANGSHU
Address: 305 SPAGNOH ROAD, NEW YORK USA Telex: 0835
Fax: 83556688
Buyers: CHANGSHU ABC LEATHER GOODS CO. , LTD.
Address: 18, HUANGHE ROAD, CHANGSHU, CHINA. Telex：0512-8657632
Fax: 0512-8657634
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under - mentioned goods according to the terms and conditions stipulated below:
(6)Packing: 3QPCS/CARTON (7)Delivery from NEW YORK to CHANGSHU
(8)Time of Shipment: Within (30) days after receipt of L/C. allowing transshipment and partial shipment.
(9)Terms of Payment: By irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach NEW YORK before MAY 15, 2009 and to remain valied for negotiation in NEW YORK until the 15th days after the foresaid Time of Shipment.
L/C must mention this contract number. All banking Charges outside China(the mainland of China) are for account of the Beneficiary
(10)Insurance：To be effected by Sellers for 110% of full invoice value coveting F.P.A. up to CHANGSHU
(11)Arbitration: All dispute arising from be execuion of or in connection with this contract shall be settled amizedly by negotiation. In ease of settlement can not be reached through negotiation the case shall then be submit China international Economic & Trade Arbitration Commision. In Nanjing (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding upon both parties.
The Seller GRAPHIC IMAGE. The Buyer CHANGSHU ABC LEATHER GOODS CO. , LTD.
2．其他资料：
申请开证日期：2009年4月26日
二、根据已知资料用英文缮制开证申请书
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
TO: Date:
参考答案：
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
TO: BANK OF CHINA Date: APR. 26, 2009
解析：
开证申请书是银行开立信用证的依据，也是进口人凭以审核查收到的货运单据并据以向开证行付款赎单的依据。填写开证申请书必须按合同条款的具体规定，写明信用证的各项要求，内容要明确、完整，无词意不清的记载。在本题开证申请书的缮制中，需重点掌握以下几点缮制要求：
(1)信用证受益人名称和地址(Beneficiary)
本栏填写信用证受益人的名称和详细地址，一般填写为合同中的出口商。根据本题已知资料，此栏填写合同的卖方，即填写为：GRAPHIC IMAGE
305 SPAGNOLI ROAD, NEW YORK USA
(2)分批装运和转运条款(Partial shipments/Transshipment)
根据本题已知资料，合同允许分批装运和转运(with partial shipments and transshipment allowed)，故根据合同规定，应分别在“Partial shipments”和“Transshipment”栏中“allowed”前面的方框中打上“×”，表示允许分期装运和转运。
(3)运输路线及最迟装运期(from…not later than…for transportation to…)
根据合同规定，本栏填写装运地(港)及目的地(港)的名称、最迟装运日。根据本题已知资料，货物从纽约运往常熟(Delivery from NEW YORK to CHANGSHU)，最迟装运日为卖方收到信用证后30天(within 30days after receipt of L/C.)，故此栏装运港填写为“NEW YORK”，目的港(for transportation to)填写为“CHANGSHU”，最迟装运日(not later than)可填写为“MAY 26, 2009”。
(4)传递方式(Issue by)
开证申请书列出四种传递方式：信开(Issue by airmail)、电开(Issue by teletransmission)、快递(Issue by express delivery)、简电后随寄电报证实书(With brief advice by teletransmission)。采用哪种传递方式，就在该传递方式前面的方框内打“×”。本题合同中没有明确说明采用哪种传递方式，开证申请人可以选择电开传递方式，故在此方式前面的方框内打“×”。
(5)信用证金额(Amount)
此栏必须用数字和文字两种形式(both in figures and words)表示，并且要表明币种。信用证金额是开证行付款责任的最高限额，必须根据合同的规定明确表示清楚，如果有一定比率的上下浮动幅度，也应表示清楚。根据本题已知资料，此栏应填写为“USD36, 480.00”以及“SAY US DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED AND EIGHTY ONLY”。
(6)货物描述和包装情况(Description of goods; Packing)
合同项下的货物包括货物名称、规格、数量、包装、单价条款、唛头等。所有内容必须与合同规定一样，尤其是单价条款、数量条款不得有误。包装条款如有特殊要求的，如包装规格、包装物的要求等，应具体、明确表示清楚。
(7)付款方式(Credit available with)
开证申请书上关于付款方式有四种选择，分别是：即期支付(by sight payment)、承兑支付(by acceptant)、议付(by negotiation)、延期支付(by deferred payment at)，根据合同规定的付款方式在该项方框中打“×”。根据本题已知资料，合同规定采用即期支付方式(be available by sight draft)，故在“by sight payment”前面的方框内打“×”；另合同规定采用即期信用证支付方式，故应在“and beneficiary’s drafts for 100% of invoice value”前面打“×”，同时在“at”后面写上“SIGHT”。
(8)价格术语
本栏有FOB、CFR、CIF及“其他条件(or other term)”四个备选项目，根据合同成交的贸易术语在该项前的方框内打“×”。根据本题已知资料，买卖双方采用的是CIF价格术语，故在CIF前面的方框内打“×”。
(9)单据条款(Document required)、附加条款(Additional Instructions)
开证申请书中单据条款共11条，附加条款共6条，如缺少合适条款可添加在后面相应位置。在填制时，在所需单据前的括号里打“×”以表示需要此单据。比如，根据本题已知资料，中国以外的全部银行费用由信用证受益人承担(All banking Charges outside China are for account of the Beneficiary)，故应在开证申请人附加条款第1条前面的括号内打“×”。