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行審核并提出修改信用證的意見。SALES CONFIRMATIONSellers ： Contract No.: HK012TANGSHAN FOREIGN TRADE EXP. CORPORATIONDate ：,2014188 JIANSHE ROAD TANGSHAN ,CHINASigned at:TANGSHANBuyers ：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed

2、 to close the following transactions according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO.P97811ART NO.P97801AIR CONDITIONER(HUALINBRAND)CFR DUBAIHKDHKD20000PCSHKDWith 10 % more or less both in amount an quantity allowed at the seller's option.

3、Total Value: HKDPacking: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONG Insurance: To be effected by sellers for 110% of full invoice value coveringup toonly.Terms of payment:By Irrevocable Letter of Credit to be available by sight dra

4、ft to reach the sellers before ,2014 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.Shipment Marks: IN CHINATO: BANK OF CHINA TANGSHAN BRANCH,CHINA IRREVOCABLE DOCUMENTARY

5、CREDITFOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OFA VAILABLE BY THE BENEFICIAR'YS DRAFT（S） AT SIGHTDRAWN ON APPLICANT BE

6、ARING THE CLAUSE:“DRAWN UNDER NANYANGC OMMERCIALB ANK LTD., HONGKONG.D OCUMENTARCYR EDIT DTAED IST MARCH,201.3”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:（1）3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .（2）INSURANCE POLICY/ CERTIFICATE IN

7、 DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA（3）CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTIO

8、N BUREAU OF THE PEOPL'E S REPUBLICO F CHINAI N TRIPLICATE. EVIDENCINGS HIPMENTO F THE FOLLOWINGM ERCHANDISE: AIR CONDITIONER（HUALINBGR AND）,10000PCSK W-23GWA ND1 0000 PCSK W-25GW,P ACKING:IN CARTONB OX,50KILOS NET EACH,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST

9、DATEF ORS HIPMENT:3 0TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACEO F OPENERF ORN EGOTIATION.WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SEL'LESR OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS E

10、FFECT IS REQUIRED.審核結果：（1）HONGYA錯N 誤，應為 HONGYA。NG（2）WEIGUO ROA改D為 JIANSHE ROA。D（ 3）總金額幣別錯誤，應為 HKD而不是 USD。（4）議付地在國外不妥，應改為國內(nèi)。（ 5）轉(zhuǎn)運規(guī)定與合同不符，應為 ALLOWE，D而不是 NOT ALLOWE。D（ 6） CIFDUBAI改為 CFRDUBAI。（ 7） 3PC/CARTO應N 改為 2PC PER CARTO。N（ 8）溢短裝幅度 5%錯誤，應為 10%。（9）DRAWN ON APPLICA不NT對，應改為 DRAWN ON US（10）3 天的交單時間太短，

11、建議改為 15天（11）CFR術語中應由買方辦理保險，因此應刪除要求賣方提供保險單的要求2. 根據(jù)提供的外銷合同對信用證進行審核并提出修改信用證的意見。Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmo

12、untSTEEL TAPE RULESJH-392W 3M× 16MMJH-380W 3M× 16MM2000 DOZ PAIR500 DOZ PAIRCFR ChittagongDOZ PAIRDOZ PAIRUSD7,USD2,USD9,TOTAL AMOUNT: NINE THOUSAND THREE HUNDRED ONLYPacking:In CartonsShipping Mark:CHITTAGONGTimeof During May, 2008shipment:Partial Shipment and Transshipment are allowed.In

13、surance:TermsPayment:To be effected by the buyerof he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the monthof shipment.The Buyer:ALFAG

14、A ENTERPRISEThe Seller:SHANGHAI SHENG DA CO., LTDLETTER OF CREDITSEQUENCE OF TOTAL27:1 / 1FORM OF DOC. CREDIT40 A:IRREVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2008APPLICABLE RULES40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP.31 D:MAY 23,2008 IN BANGLADESHAPPLICANT50:ALFAGA EN

15、TERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITED IMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAI DA SENG CO.,LTD.LETTER OF CREDITUNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNTAVAILABLE WITH/.BY 41 D:ANY BANK IN CHINA, BY NEGOTIATIONDRAF

16、TS AT.42 C:DRAFTS AT 60 DAYS SIGHT FOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT43 P:NOT ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKING44 A:ANY CHINESE PORTSFOR TRANSPORT TO44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008D

17、ESCRIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X PER DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X PER DOZEN CIF CHITTAGONG PACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGESPRESENTATION PERIODCONFIRMATION46 A: +SIGNED COMM

18、ERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+BENEFICIAR'Y S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGIN“AFLO RM ”A HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE END

19、ORSED IN BLANK FOR 110 PCT OF CIF VALUE,COVERING RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN“ ON BOAR”D OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSEDM ARKED“ FREIGHT COLLEC”T AND NOTIFY APPLICANT.47 A: +ALL DRAFTS DRAWNH EREUNDERM UST BE MARKED“ DRAWNU NDER AB BANK LIMITED,IMAMGANJ BRAN

20、CH CREDIT DATED FEBRUARY 24”,2008 +T/T REIMBURSEMENT IS NOT ACCEPTABLE71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENE'FISC IACRCYOUNT48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OFTHE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT49: WITHOUT78:THE

21、AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFIC'IASR YDRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU信用證審核結果1. 信用證中的

22、受益人名稱（ 59）與合同賣方（ Seller ）不符。合同中顯示的是“ SHANGHAI SHENG DA CO.,LTD., ”而信用證中是 “SHANGHAI DA SENG CO.,LTD”. 。2. 開證申請人 （ 50）的地址不符。 合同中規(guī)定的是 “28，IMAMGON”J，信用證中則誤為 “26， IMAMGON”J。3. 商品名稱不符。 合同中買賣的貨物 （ COMMODITY&SPECIFICATI）O是N“ STEELTAPER ULES”, 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

23、規(guī)格： JH-392W和 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. 單價不符。合同中表格第三列顯示的單價是 “DOZP AIR CFRC HITTAGON”G和“ DOZP AIRCFR CHITTAGO”N ,而信用證（45A）中則顯示 “ PER DOZENC IF CHITTAGONG和 PER DOZENC IF CHITTAGON”G。6. 總金額不符。合同中的表格第四列（AMOUN）T列明的金額是 USD （以美元表示） ，信用證（ 32B）中的金額為 CURRENCY HKD AMOU（NT以 港幣表示，

24、同時數(shù)字錯誤） 。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 PAC”K（IN出G口標準的適宜海運包裝） 。單純 從使用詞匯也可以判斷兩者的不同。8. 裝運期不符。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“ LATESTD ATEO FS HIPMET:MAY2 ,2008 ”（最遲裝運期為 2008年5月 2日）， 這樣就比合同規(guī)定的裝運期足足提前了 29 天。9. 裝運港（ Loa

25、ding port ）不符。合同規(guī)定在我國 Shanghai 發(fā)貨， 信用證（ 44A）顯示“ ANY CHINESE PORT”S（中國任意口岸） 。10. 分批和轉(zhuǎn)運要求不符。合同中規(guī)定的是“Partial Shipment and Transshipment areallowed. ”（允許分批和轉(zhuǎn)運 ） ，而信用證（ 43P）規(guī)定不準分批（ PARTIAL SHIPMENT:NOT ALLOWE）D ,（43T） “TRANSSHIPMENT:NOT ALLOW”E（D禁止轉(zhuǎn)運 ）。11. 使用的貿(mào)易術語和單據(jù)要求不符。因為合同使用的是CFR術語，規(guī)定由買方辦理保險手續(xù)（ Insura

26、nce: To be effected by the buyer） , 所以受益人不需要提交保險單據(jù)，而信用證（46A）中則顯示 CIF 術語，并且在單據(jù)條款中要求受益人提交保險單 （ INSURANCE POLICY） ,這與合同顯然不符。12. 付款期限不符。合同中關于付款條件（ Terms of payment ）明確規(guī)定采用“ Sight Letter of Credit ” （即期信用證 ）支付，而所開立的信用證（ 42C）中規(guī)定的惠普付款時間卻是 “DRAFTS AT 60 DAYS SIGHT”（憑 60天遠期匯票支付） ，明顯不符。13. 信用證到期地點不符。合同中付款條件明確

27、規(guī)定信用證在我國到期（“ Valid fornegotiation in China”） , 而信用證（ 31D）中顯示的到期地為“MAY 23,2008 INBANGLADES”H（ 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行對比找出其 差異。14. 所采用的貿(mào)易術語和單據(jù)顯示的內(nèi)容不符。本合同和信用證采用的是CFR交易條件，按此條件成交，受益人提交的提單上應注明“FREIGHT PREPAID”或“ FREIGHT PAID”, 不可顯示 “FREIGHT COLLEC”T。GSP FORM A產(chǎn)地15. 根據(jù)我國目前有關產(chǎn)地證的規(guī)定和做法，對孟加拉國出口時不應使用 證，這

28、種產(chǎn)地證主要用于我國向發(fā)達國家出口部分產(chǎn)品的情形。3. 根據(jù)提供的外銷合同對信用證進行審核并提出修改信用證的意見。SALES CONFIMATIONContract No. YM0806009 Date: June 05, 2016 The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLC Address: Rm1008 Green Building KuwaitThis Sales Contract i

29、s made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of GoodsQuantityUnit priceAmountMan' s Wind Breaker Style No. YM082 Colour: BlackKhaki2500PCS2500PCSC

30、IFC5 KUWAITPCPCTOTAL5000PCSTOTAL AMOUNT:S ay U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing:20pcs are packed in one export standard carton.Shipping Marks: VALUE ORDER NO. A01 KUWAIT C/No. 1-UPTime of Shipment:Before AUGG. 10, 2016Loading Port and Destination: From Tianjin, China to Ku

31、waitPartial shipment:Not allowedTransshipment: AllowedInsurance:To be effected by the seller for 110% invoice value coveringAll Risks and War Risk as per CIC of PICC dated 01/01/1981Termsof Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2016,and remaining valid for negoti

32、ation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANKO F CHINA. All banking charges outside China (the mainland of China) are for accountof the Drawee.Documents:+ Signed commercial invoice in triplicate. + Full set (3/3) of clean o

33、n 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: 40A: FORM OF DOC. CREDIT: 20: DOC. CREDIT NUMBER: 31C: DATE OF ISSUE: 40E: APPLICABLE RULES: 31D: DATE AND PLCA OF EXPIRY: 51D: APPLICANT BANK:50: APPLICANT:59: BENEFICIARY:32B: CURRENCY CODE, AMOUNT:41A: AVAILABLE WITH BY:42C: DRAFTS AT :42A: DRAWEE:43P: PARTIAL SHIPMENTS:43T: TRANSSHIPMENT:44E: PORT OF LOADING/AIRPORT