根據(jù)合同內(nèi)容審核信用證(年單證員考試國際商務單證繕制與操作試題)

1、題目要求和說明題目名稱信用證審核（2010 單證員考試真題）基本要求根據(jù)下述合同內(nèi)容審核信用證，指出不符之處，并提出修改意見。下載模板單據(jù)審核結(jié)果相關(guān)說明根據(jù)合同內(nèi)容審核信用證，指出不符之處，并提出修改意見。1 / 4合同： SALES CONTRACTTHE SELLER:NO. WILL09068SHANGHAI WILL TRADING. CO., LTD.DATE: JUNE.1, 2009NO.25 JIANGNING ROAD, SHANGHAI,SIGNED AT: SHANGHAI,CHINACHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTO

2、STRADEWEG 6 9090 MEUE BELGIUMThis 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:Commodity SpecificationQuantityPrice TermsUnit priceAmoun

3、tWORK SHORTCIF ANTWERPTROUSERS - 100 PCT3000PCSUSD10.50/PCUSD 31 500.005000PCSUSD12.00/PCUSD 60 000.00COTTON TWILL ASPER ORDERUSD 91500.00D0900326,WORKSHORT TROUSERS -100 PCT COTTONTWILL AS PER ORDERD0900327Packing: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT

4、SELLER S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER S

5、HALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLERBUYERSHANGHAI WILL TRADING CO., LTDNU BONNETERIE

6、DE GROOTE張平LJSKOUT2 / 4信用證 ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL1/140A: FORM OF DOC.CREDITIRREVOCABLE20: DOC.CREDIT NUMBER132CD637273031C: DATE OF ISSUE09071540E: APPLICABLE RULESUCP LATEST VERSION31D: DATE AND PLACE OF EXPIRYDATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK:ING BELGIUM NV/

7、SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANTNU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MELLE BELGIUM59: BENEFICIARYSHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNTCURRENCY USD AMOUNT 19 500.0041A: AVAILABLE WITH BYBY ANY BANK IN CHINA BY NEGOTIATIO

8、N42C: DRAFTS AT30 DAYS AFTER SIGHT42A: DRAWEENU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTSNOT ALLOWED43T: TRANSSHIPMENTALLOWED44E: PORT OF LOADINGANY CHINESE PORT44F: PORT OF DISCHARGEANTWERP , BELGIUM44C: LATEST DATE OF SHIPMENT09081545A: DESCRIPTION OF GOODS+ 3000 PCS SHORT TROUSERS100PCT COTTONTWI

9、LL AT EUR10.50/PC AS PER ORDER D0900326 ANDSALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327 ANDSALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICES IN 4 ORGIN

10、AL AND 4COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHTCOLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OFEACH PACKAGE SEPARARTELY .5. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN

11、NEGOTIABLE FORM, COVERING ALL RISKS, FROMWAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICEVALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLYSTATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A:ADDITIONAL CONDITIONS1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE3 / 4ISSUED

12、 IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WERESERVE THE RIGHT TO CHARGE DISCREPANCY FEESAMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES ：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHINTHE VALIDITY OF THIS CRED

13、IT49:CONFIRMATION INSTRUCTION：WITHOUT單據(jù)審核結(jié)果1. 31C開證日期不符，根據(jù)合同，開證日期應為090702 之前；2 31D有效期不符，根據(jù)合同，有效期應為090915；3 31D到期地點不符，根據(jù)合同，到期地點應在中國；4 59 受益人名稱不符，受益人名稱應為“SHANGHAI WILL TADING CO., LTD.” ；5 32B 信用證金額不符 , 根據(jù)合同，信用證金額應為USD91500.00 ；6 42C 匯票付款期限不符 , 匯票付款期限應為“AT SIGHT ”；742A 匯票受票人有誤 , 匯票受票人應為開證行（ ING BELGIU

14、M NV/SV(FORMERL Y BANK BRUSSELSLAMBERT SA),GENT ）或付款行，不應是開證申請人；8 43P 應為允許分批裝運；9 44E 裝運港不符，裝運港應為“SHANGHAI ”;10. 44C 最遲裝運期不符 , 最遲裝運期應為 090831；1145A 品名不符，品名應為“ WORK SHORT TROUSERS ” ;12. 45A 單價幣別不符 , 單價幣別應為“ USD”，不應為“ EUR ”；13 45A 貿(mào)易術(shù)語不符，貿(mào)易術(shù)語應為“CIF ” ，不應為“ CFR” ;14. 45A合同號有誤，應為 WILL09068;15 46A 提單運費項目應注明“ FREIGHT PREPAID ” , 不應為“ FREIGHT COLLECT ”；16 46A保險單的保險金額應為發(fā)票金額的“10PCT ” ,不應為“ 120PCT”；17 46A保險險別應為“ AL