发票的金额通常等于汇票金额，不超过信用证金额，特殊情况，当指定银行接受超额发票时，汇票金额小于发票金额，等于信用证金额。

A．汇票金额小于发票金额 B．开证行拒绝接受超额发票

C．议付行接受超额发票  D．议付行拒绝接受超额发票

此题为判断题(对，错)。

补充资料： （1）Shipping Mark: ABC HELSINKI No.1-400 （2）2017年12月3日开出装箱单；12月13日装船，船名SUISUN V. 103 （3）G.W.为3 600 kgs，N.G.为3 500 kgs （4）B/L No.: KEN 05-25401 （5）INVOICE NO.：2017789 （6）Container No.：COSCO0602143 （7）MEAS:40CBM （8）HS CODE：853931910 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total * 27 : 1／1 From of Doc. Credit * 40 A: IRREVOCABLE Doc. Credit Number * 20 : LRT0402457 Date of Issue 31 C: 171125 Expiry * 31 D: 180110 Applicant * 50 : A.B.C. CORP. AKEKSANTERINK AUTO P. O. BOX 9, FINLAND Beneficiary * 59 : SHANGHAI XINXIN TRADING CO., LTD. 88, CHUNGSHAN ROAD E.1, SHANGHAI,CHINA Amount * 32 B : Currency USD Amount 67 500.00 Pos. / Neg. Tol. (%) 39 A: 05／05 Available with/by * 41 D : BANK OFCHINA Draft at … 42 C: SIGHT Drawee 42 D: METITA BANK LTD.,FINLAND Partial Shipments 43 P: Allowed Transshipment 43 T: Allowed Loading in Charge 44 A: SHANGHAI For Transport to … 44 B: HELSINKI Shipment Period 44 C: LATEST DEC 26th, 2017 Descript. of Goods 45 A: TRANGLE BRAND 3U－SHAPE ELECTRONIC ENERGY SAVING LAMP, TR－3U－A 110V 5W E27/B22 5 000PCS USD2.50/PC TR－3U－A 110V 7W E27/B22 5 000PCS USD3.00/PC TR－3U－A 110V 22W E27/B22 5 000PCS USD3.80/PC TR－3U－A 110V 26W E27/B22 5 000PCS USD4.20/PC CIF HELSINKI AS PER S/C 04SGQ468001 DD 15, Nov., 17 Documents required 46 A: + COMMERCIAL INVOICE IN 5 COPIES + PACKING LIST IN 5 COPIES + FULL SET OF 3/3 ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. + GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING GOODS OF ORIGIN INCHINA, ISSUED BY COMPETENT AUTHORITIES. + INSURANCE POLICY/CERTIFICATE COVERING RISKS F.P.A OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 110 PCT OF CIF－VALUE. + SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE. ………………………………. Details of Charges 71 B: BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY. Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS FROM SHIPMENT DATE Confirmation *49 : WITHOUT

ISSUING BANK:AUSTRALIAAND NEW ZEALAND BANKING GROUP LIMITED NORTH SHORE AREA 8 RAILWAY ST CHATSWO OD NSW2067 L/C NO .AND DATE: LC96067 NOV .5,2017 AMOUNT:USD21 600.00 APPLICANT:CHANG FENG INTERNATIONAL CO. NORTH SHORE AREA 16 RAILWAY ST CHATSWO OD NEW2068 BENEFICIARY : NINGBO YITONG LEATHER CO., LTD. WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY'S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON US. THE DATE OF DRAFT : NOV.25,2017 INVOICE NO.: BP9600636

A、5月9日

B、5月23日

C、5月29日

D、5月30日

请根据信用证和补充资料，以江苏时尚国际贸易公司外贸单证员张蓉的身份填写客户交单联系单，并办理交单。 MT S700 ISSUE OF A DOCUMENTARY CREDIT FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: T-027651 DATE OF ISSUE 31C: 170616 EXPIRY 31D: DATE 170731 PLACE IN CHINA APPLICANT 50: ABC TRADING CO.,LTD P.O. BOX1236, 60078 SIBU,MALAYSIA BENEFICIARY 59: JIANGSU FASHION INTERNATIONAL TRADE CORPORATION #358 ZHUSHAN ROAD JIANGNING DISTRICT,NANJING,CHINA AMOUNT 32B: CURRENCY USD AMOUNT 10,800.00 AVAILABLE WITH/BY 41D: ANY BANK BY NEGOTIATION DRAFTS AT… 42C: SIGHT DRAWEE 42A: HOCK HUA BANK BERHAD SIBU,MALAYSIA PARTIAL SHIPMENTS 43P: ALLOWED TRANS SHIPMENT 43T: ALLOWED LOADING IN CHARGE 44A: CHINA FOR TRANSPORT TO... 44B: SIBU,MALAYSIA LATEST DATE OF SHIP. 44C: 170716 DESCRIPT. OF GOODS 45A: AGRICULTURAL IMPLEMENT 300 DOZEN S301B SHOVEL 100 DOZEN S302B SHOVEL 100 DOZEN 303B SHOVEL AT USD21.60 PER DOZEN CIF SIBU DOCUMENTS REQUIRED 46A: * COMMERCIAL INVOICE IN THREE FOLDS * PACKING LIST AND WEIGHT NOTE IN THREE FOLDS * FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF HOCK HUA BANK BERHAD AND ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFY ACCOUNTEE * MARINE INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR FULL CIF VALUE PLUS 10 PERCENT SHOWING CLAIMS IF ANY PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFT COVERING ALL RISKS AND WAR RISK AS PER OCEAN MARINE CARGO CLAUSES AND WAR RISKS CLAUSES （1/1/1981）OF THE PEOPLE’S INSURANCE COMPANY OF CHINA. * CERTIFICATE OF ORIGIN * COPY OF FAX SENT BY BENEFICIARY TO THE APPLICANT ADVISING DESPATCH WITH SHIP'S NAME BILL OF LADING NUMBER AND DATE AMOUNT AND DESTINATION PORT PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT ……………………………………… 补充资料： 议付行：中国银行南京分行 编号：CN2006869106666 发票号：20170612 核销单编号：765789643