A級の出題例

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≪形式：書類作成≫

下記の信用状から荷為替手形の下線分を埋め手形を完成させよ。
ただし、輸出者の取引銀行（買取銀行）は東京シテイ銀行(The Tokyo-City　Bank.,　Co.,Ltd)とし、手形作成日は12月5日、買取依頼日は12月8日、手形番号は22/069とする。

「信用状抜粋」
HONGKONG BANKING CORP
Central Hong Kong H.K.

IRREVOCABLE CREDIT	ORIGINAL
Date of Issue 　October 25,2002.	Credit No 　 HS-22/1234
Advising Bank HongKong Banking Corp, Tokyo	Applicant 　Hong Kong Trading Co., Ltd. 123 Mody Road Kowloon Hong Branch Kong
Beneficiary 　 Japan Trading Co., LTD. 1-2-3 Otemachi, Chiyodaku, Tokyo	Amount US$200,000.00
Bill of Lading must be dated or before. December 25,　2002.	Expiry Date January　5, 2003.
Dear Sir. We hereby issue in your favor this irrevocable credit which is available by negotiation of your drafts at sight drawn on us bearing the Applicant’s Name, the number and date of this credit. The amount of draft for full invoice cost to be accompanied by the following documents: 中略・ Trade Terms CIF Hong Kong.

Shipment from Yokohama
to Hong Kong

Partial shipments
Prohibited

Transshipment
Prohibited

後略

Bill of Exchange

①　　　　

②Place of Date 　　　　

③For U.S.　　　　

④At　　　　sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to ⑤　　　　 or order the sum of Dollars ⑥　　　　

Value received and change the same to account of ⑦　　　　

⑧Drawn under 　　　　

⑨Irrevocable L/C No. 　　　　 dated 　　　　

⑩To 　　　　

JAPAN TRADING CO.,LTD.

(Singed)
Manager

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