審核信用證-課件

信用證的審核（練習(xí)一）上海遠(yuǎn)大進(jìn)出口公司(ORIGINAL)SHANGHAIYUANDAIMPORT&EXPORTCOMPANY上海市溧陽(yáng)路1088號(hào)龍邸大廈16樓16THfloor,DragonMansion,1088LiyangRoad,Shanghai200081China電話：0086－21－56666624傳真：0086－21－56666698

銷貨合約SALESCONTRACT

編號(hào)NO.YD-MDSC9811日期DATE:1998/11/8買方：MAURICIODEPORTSINTERNATIONALS.A.地址：RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.電話：507－25192334傳真：507－25192333茲經(jīng)買賣雙方同意成交下列商品訂立條款如下：貨物名稱及規(guī)格數(shù)量單價(jià)金額ChineseRiceF.A.QBrokenGrain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000tonsCIFC3USD360USD720,000總值：TOTALAMOUNT:USD720,000SAYUSDOLLARSSEVENHUNDREDANDTWENTYTHOUSANDONLYREMARKS:With5%moreorlessbothinamountandquantityatSeller’soption.PACKING:50kgtoonegunnybag.Total40000bags.SHIPMENT:TobeeffectedduringDecember1998fromShanghai,ChinatoColon,R.P.allowingpartialshipmentsandtransshipment.INSURANCE:Tobecoveredfor110%ofinvoicevalueagainstAllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/1981.PAYMENT:Thebuyershallopenthroughafirst-classbankacceptabletotheselleranirrevocableL/Cat30daysafterB/LdatetoreachthesellerNovember251998andvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.SELLERSBUYERSSHANGHAIYUANDAMAURICIODearsir(s),Weherebyissueinyourfavorthisdocumentarycreditwhichisavailablebyyourat30days'draft(s)aftersightdrawnonCITIBANKN.A.PANAMABRANCH,PANAMAfor100%invoicecostaccompaniedbythefollowingdocuments:1)2/3setoforiginalcleanonboardoceanbillofladingdatedtonolaterthandecember15,1998issuedtoourordernotifyAPPLICANTmarkedfreighttobecollected.2)Commercialinvoiceintriplicate3)Packinglistinshowinggrossweightofpackageandcertifiedthatthegoodsarepackedinnewgunnybags.4)Insurancepolicyorcertificateinduplicateforthefullinvoicevalueplus110%,coveringInstituteCargoClausesClauseA.Covering:40000bagsofChineseRiceasperSalesContractNo.YD-MDSC9811datednovember18,1998CIFColonDocumentsmustbepresentedwithin5daysafterthedateofshipmentbutwithinthevalidityofthecredit.提示：1、APPLICANT名稱錯(cuò)誤。Maurlcio改為Mauricio2、APPLICANT地址錯(cuò)誤。RM1008-1101改為10113、BENEFICIARY名稱錯(cuò)誤。Export&Import改為Import&Export4、信用證到期地在國(guó)外。開征行柜臺(tái)前改為通知行柜臺(tái)前。AtthecounterofCITIBANKN.A.PANAMA改為CITIBANKOFSHANGHAI5、匯票付款期限推遲。30daysaftersight改為30daysafterB/Ldate.6、裝運(yùn)期提前了。12月15日改為12月31日7、提單條款中運(yùn)費(fèi)規(guī)定有誤。Freighttobecollected改為Freightprepaid8、提單條款中正本份數(shù)。2/3改為3/39、箱單條款中有關(guān)包裝。Newgunnybags改為gunnybags.10、保險(xiǎn)條款中加保率錯(cuò)誤。Plus110%改為Plus10%。保險(xiǎn)險(xiǎn)別有誤，InstituteCargoClausesClauseA改為：AllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/198111、數(shù)量未有規(guī)定5％的增減。12、合同日期錯(cuò)誤。11月18日改為11月8日13、交單日太緊。5天改為21天。14、目的港不妥。Panama改為ColonR.P.15、應(yīng)該允許分批和轉(zhuǎn)運(yùn)。16、檢驗(yàn)條款應(yīng)作修改，改為我方的檢驗(yàn)機(jī)構(gòu)出具的檢驗(yàn)證書。17、沒有信用證適用的慣例。SubjecttoUCP500.SALESCONFIRMATIONTheSeller:HUAXINTRADINGCO.,LTDAddress:14thfloorkingstarMansion,676JinlinRoad,ShanghaiChinaThebuyer:JAMESBROWN&SONSAddress:#304-310,JALANSteet,Toronto,Canada案例2Art.No.CommodityUnitQuantityUnitprice(USD)AmountChineseceramicdinnerwareCIFC5%TorontoHX111535pcsdinnerware&teasetset54223.512737HX201220pcsdinnerwareset80020.0416320HX440547pcsdinnerwareset44323.210277.6HX451095pcsdinnerwareset25430.17645.4Totalcontractvalue:46980USDPACKING:HX2012INCARTONOF2SETSEACHANDHX1115,HX4405ANDHX4510TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONSPORTOFLOADING&DESTINATION:FROMSHANGHAITO:TORONTOTIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFAPRIL1998WITHPARTIALSHIPMENTNOTALLOWEDANDTRANSHIPMENTALLOWEDTERMSOFPAYMENT:THEBUYERSHALLOPENTOTHESELLERANIRREVOCABLEL/CATSIGHTTOREACHTHESELLERBEFOREAPRIL10,1998VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTW.P.A.ANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSESOFP.I.C.CDATED1/1/1981.CONFIRMEDBY:THEBUYER趙建國(guó)SIGNATURETHEROYALBANKOFCANADA

PALCE&DATEOFISSUE:VANCOUVERAPR8TH1998IRREVOCABLEDOCUMENTARYCREDITCREDITNUMBEROFISSUINGBANK:98/0501-FTCADVISINGBANK

SHANGHAIAJFINANCECORPORATION

59HONGKONGROAD

SHANGHAI200002,CHINAAPPLICANT

JAMESBROWN&SONS

#304-310JALANSTREET,

TORONTO,CANADABENEFICIARY

HUAXINGTRADINGCO.,LTD

14thfloor,KINGSTARMansion,676JINLINRoad,ShanghaiChinaAMOUNT

US46,980(SAYFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENUSDOLLARSONLY)EXPIRY

DATE:MAY15,1998

FORNEGOTIATIONINAPPLICANT'SCOUNTRYGENTLEMEN:

WEHEREBYOPENIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:

1.SIGNEDCOMMERCIALINVOICEAND3COPIES

2.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.

3.ORIGINALCERTIFICATEOFORIGINAND3COPIES

4.FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910

5.INSURANCEPOLICYOFCERTIFICATEFOR130PERCENTOFINVOICEVALUECOVERING:INSTITUTECARGOCLAUSES(A)ASPERI.C.CDATE1/1/1982

DISPATCH/SHIPMENTFROMSHANGHAITOVANCOUVERPARTIALSHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITEDLATEST:APRIL30,1998DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT,ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAILMAIL.SPECIALCONDITIONS:

1.ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOWINGTH