完整word版審核信用證題目及答案

1、1. 根據(jù)提供的外銷合同對信用證進(jìn)行審核并提出修改信用證的意見。SALES CONFIRMATIONSellers :TANGSHAN FOREIGN TRADE IMP .AND EXP . CORPORATIONContract No.:Date :HK012188 JIANSHE ROAD TANGSHAN ,CHINASigned at:FEB.12,2014TANGSHAN11Art. No.ART NO. P97811ART NO.P97801Descri ptionAIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GWQuantity10000PC

2、S10000PCSUnit P riceHKD50.00HKD50.00AMOUNTCFR DUBAIHKD 500000.00HKD 500000.0020000PCSHKD 1000000.0010% more or less both in amount an quantity allowed at the sellerWithTotal Value: HKD 1000000.00s op tion.Buyers :HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sell

3、ers and buyers have agreed to close the following transactions accord ing to the terms and con diti ons sti pu lated below:Packing： 2 PC PER CARTONTime of Shi pment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAIVIA HONGKONGup toonly.Insurance: To be effected by sellers for 110% of fu

4、ll invoice value coveringTerms of p ayment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15day after the foresaid Time of Ship ment. The L/Cmust sp ecify that transshi pment and p artial s

5、hi pments are allowed.Shi pment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGESTREET, HONGKONG.DEAR SIRS :WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FA

6、VOUR OF TANGSHANFOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OFUSD100 0000.00 AVAILABLE BY THE BENEFICIARY S DRAFT(S) AT SIGHT DRAWN ONAPPLICANT BEARING THE CLAUSE:DRAWNUNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDITNO.13-385 DTAED IST MARCH,2013” ACCOMPA

7、NIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OFAPPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIALP.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1BANK LTD., HON

8、GKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING stJANUARY ,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATONAT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITYINSPECTION BUREAU OF THE PEOPLE S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCINGSHIPME

9、NT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW,PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,HKD50.00,CIF DUBAIVIA HONGKONG,PARTIAL SHIPMENT ANDTRANSSHIPMENT PROHIBITED. LATEST DATE FORTHTHSHIPMENT : 30APRIL,2014. EXPIRY DATE:15 MAY,

10、2014.IN PLACE OF OPENER FORNEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THESELLER S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER ANDCERTIFICATE TO THIS EFFECT IS REQUIRED.HONGYA錯(cuò)誤，應(yīng)為 HONGYANG WEIGUO road為 JIANSHE ROA

11、D 總金額幣別錯(cuò)誤，應(yīng)為HKD而不是USD 議付地在國外不妥，應(yīng)改為國內(nèi)。轉(zhuǎn)運(yùn)規(guī)定與合同不符，應(yīng)為 ALLOWEDW不是NOT ALLOWED CIFDUBA改為 CFRDUBA。3PC/CARTO應(yīng)改為 2PC PER CARTON 溢短裝幅度 5%錯(cuò)誤，應(yīng)為 10%。DRAWN ON APPLICAWT寸，應(yīng)改為 DRAWN ON US審核結(jié)果：（1）（2）（3）（4）（5）（6）（7）（8）（9）（10）3 天的交單時(shí)間太短，建議改為 15 天（11）CFR術(shù)語中應(yīng)由買方辦理保險(xiǎn)，因此應(yīng)刪除要求賣方提供保險(xiǎn)單的要求2. 根據(jù)提供的外銷合同對信用證進(jìn)行審核并提出修改信用證的意見。Signe

12、d at: Shan ghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and con diti ons st ipu lated bellow:P acking:In Cart onsShi pp ing Mark:A.E.CHITTAGONG of Duri ng May, 2008Time shi pment:Partial Shipment and Tran ssh ipment are allowed. I

13、nsurance:Terms P ayment:To be effected by the buyerof he Buyer shall open through a bank acce ptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for n egotiati on in China un til the 15 day after the month of shipment.The Selle

14、r:SHANGHAI SHENG DA CO., LTDThe Buyer: ALFAGAENTER PRISESEQUENCE OF TOTAL27:1 / 1FORM OF DOC. CREDIT40 A:IRREVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2008APP LICABLE RULES40 E:UCP LATEST VERSIONDATE AND P LACE OF EXP .31 D:MAY 23,2008 IN BANGLADESHLETTER OF CREDITCommodity &

15、 Sp ecificationQuantityP rice TermsUnit PriceAmountSTEEL TAPE RULESJH-392W 3M X 16MMJH-380W 3M X 16MM2000 DOZP AIR500 DOZ P AIRCFR Chittag ongUSD3.60/DOZ P AIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONL YLETTER OF CREDITAPPLICANT50:ALFAGA

16、 ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/.BY 41 D:ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT.4

17、2 C:DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT43 P:NOT ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKING44 A:ANY CHINESE PORTSFOR TRANS PORT TO44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008DESCRIPT

18、 OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X 16MMHKD3.6 PERDOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X 16MMHKD4.2 PERDOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED46 A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPL

19、ICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P .A. RISK

20、AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN“ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANTADDITIONAL CONDITION47 A:+ALL DRAFTS DRAWN HEREUNDER MUST BE MARK“EDRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,200

21、8”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71 B:ALL BANKING CHARGES OUTSIDE BANGLADESHARE FORLETTER OF CREDITBENEFICIARY S ACCOUNTP RESENTATION P ERIOD48:DOCUMENTS MUST BE P RESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITC

22、ONFIRMATION49:WITHOUT78:THE AMOUNT AND DATE OF NEGOTIATION OF EACHDRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARYS DRAFTS MUSTBE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEP AYMENT AS INSTRUCTED BY

23、 YOU信用證審核結(jié)果1.2.信用證中的受益人名稱（59）與合同賣方（Seller ）不符。合同中顯示的是“ SHANGHAISHENG DA CO.,LTD., ” 而信用證中是“SHANGHAI DA SENG CO.,LTDG。開證申請人（50）的地址不符。合同中規(guī)定的是 “28, IMAMGONJ信用證中則誤為“26, IMAMGONG3.商品名稱不符。 合同中買賣的貨物 （COMMODITY&SPECIFICATI）是“STEELTAPKULES , 信用證中（45A）里卻顯示“ TAPE RULES ,缺少了 “ STEEL字樣。4.商品規(guī)格不符。合同中有兩種規(guī)格：JH-392W和

24、JH-380W而信用證中顯示的是“JH-395和JS-386W。從對用的數(shù)字可以直接發(fā)行兩者的不同。5.單價(jià)不符。合同中表格第三列顯示的單價(jià)是“USD3.60/DOZ P AIR CFR CHITTAGON”和“ USD4.20/DOZ PAIRCFRCHITTAGON ,而信用證（45A）中則顯示 “HKD3.60 PERDOZENCIF CHITTAGONG和 HKD4.20 PER DOZEN CIF CHITTAGONG6.總金額不符。合同中的表格第四列 （AMOUNT列明的金額是USD9300.00 （以美元表示）， 信用證（32B）中的金額為 CURRENCHKCAMOUNT800

25、.00 （以港幣表示，同時(shí)數(shù)字錯(cuò)誤）。7.包裝不符。合同規(guī)定貨物包裝為“Packing : In Cartons ” （紙箱裝），而信用證中規(guī)定“ PACKING:EXPORT STANDARD SEAWORTHY PACK（出口標(biāo)準(zhǔn)的適宜海運(yùn)包裝） 從使用詞匯也可以判斷兩者的不同。單純8.裝運(yùn)期不符。合同規(guī)定的期限是 2008年5月的任何一天（During May,2008 ）,信用證 （44C）規(guī)定“ LATESTDATEOFSHIPMET:MA22008 ” （最遲裝運(yùn)期為 2008 年 5 月 2 日）， 這樣就比合同規(guī)定的裝運(yùn)期足足提前了29天。9.裝運(yùn)港（Loading port）

26、不符。合同規(guī)定在我國 Shanghai發(fā)貨，信用證（44A）顯示“ ANY CHINESE PORT”（中國任意口岸）。10. 分批和轉(zhuǎn)運(yùn)要求不符。合同中規(guī)定的是“Partial Shipment and Transshipment areallowed. ” （允許分批和轉(zhuǎn)運(yùn)），而信用證（43P）規(guī)定不準(zhǔn)分批（PARTIAL SHIPMENTN。- ALLOWE） ,（43T）“TRANSSHIPMENT:NOT ALLOWED禁止轉(zhuǎn)運(yùn)）。11. 使用的貿(mào)易術(shù)語和單據(jù)要求不符。因?yàn)楹贤褂玫氖荂FR術(shù)語，規(guī)定由買方辦理保險(xiǎn)手續(xù)（In sura nee: To be efected by th

27、e buyer）,所以受益人不需要提交保險(xiǎn)單據(jù),而信用證（46A）中則顯示CIF術(shù)語，并且在單據(jù)條款中要求受益人提交保險(xiǎn)單（INSURANCEPOLICY）,這與合同顯然不符。12.付款期限不符。合同中關(guān)于付款條件（Terms of payment）明確規(guī)定采用“ Sight Letterof Credit ” （即期信用證）支付，而所開立的信用證（42C）中規(guī)定的惠普付款時(shí)間卻是 “DRAFTS AT 60 DAYS SIGHT （憑60天遠(yuǎn)期匯票支付），明顯不符?！?Valid for13.信用證到期地點(diǎn)不符。合同中付款條件明確規(guī)定信用證在我國到期（negotiation in China

28、”）,而信用證（31D）中顯示的到期地為MAY 23,2008 INBANGLADESH（在孟加拉國到期）。以上所有內(nèi)容均可以按合同和信用證進(jìn)行對比找出其 差異。CFR交易條件，按“ FREIGHT PAID,不GSP FORM A產(chǎn)地14.所采用的貿(mào)易術(shù)語和單據(jù)顯示的內(nèi)容不符。本合同和信用證采用的是 此條件成交，受益人提交的提單上應(yīng)注明“FREIGHT PREP AID或可顯示 “FREIGHT COLLECT15.根據(jù)我國目前有關(guān)產(chǎn)地證的規(guī)定和做法，對孟加拉國出口時(shí)不應(yīng)使用 證，這種產(chǎn)地證主要用于我國向發(fā)達(dá)國家出口部分產(chǎn)品的情形。3. 根據(jù)提供的外銷合同對信用證進(jìn)行審核并提出修改信用證的意

29、見。SALES CONFIMATIONCo ntract No. YM0806009Date: June 05, 2016The Seller: Tianj in Yimei Intern ati onal Corp.Address: 58 Dong li Road Tianj in, ChinaThe Buyer: VALUE TRADING ENTER PRISE, LLCAddress: Rm1008 Green Buildi ng KuwaitThis Sales Con tract is made by and betwee n Seller and Buyer, whereby t

30、he Seller agree to sell and the Buyer agree to buy the un der-me nti oned goods accord ing to the terms and con diti ons st ipu lated below:Sp ecificati on of GoodsQuan tityUn it priceAmountMan s Wind BreakerCIFC5 KUWAITStyle No. YM082Colour: Black2500PCSUSD15.10/ PCUSD37750.00Khaki2500PCSUSD15.10/

31、PCUSD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT : Say U. S. Dollars Seventy Five Thousand Five Hundred Only.P ack ing:20pcs are p acked in one export sta ndard cart on.Sh ipping Marks:VALUEORDER NO. A01KUWAITC/No. 1-U PTime of Shi pment:Before AUGG. 10, 2016Loadi ng Port and Desti nati on:From Tian

32、j in, China to KuwaitP artial shipment:Not allowedTransshipment:Insurance:Termsof Payment:Documents:AllowedTo be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981By L/C at 60 days after sight, reaching the seller before June 15, 2016,an

33、d remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for account of the Drawee.+ Signed commercial invoice in triplicate.+ Full se

34、t (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.27: SEQUENCE OF TOTAL:1/1IRREVOCABLE40A: FORM OF DOC. CREDIT:20: DOC. CREDIT NUMBER:KR369/0331C: DATE OF ISSUE:16061940E: APPLICABLE RULES:UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY:160825 KUWAIT51D: APPLICANT BANK:VALUE TRADING ENTERPRISE CORPRM1008 GREEN BUILDING KUWAIT50: APPLICANT:AORE SPECIALTIES MATERIAL CORP