审核信用证题目及答案

1、1根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALES CONFIRMATIONSellers :Contract No.:HK012TANGSHAN FOREIGN TRADE IMP .AND EXP . CORPORATIONDate :FEB.12,2014188 JIANSHE ROAD TANGSHAN ,CHINASigned at:TANGSHANBuyers :HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers

2、 have agreed to close the following transactions accord ing to the terms and con diti ons stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO. P97811ART NO.P97801AIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GW10000PCS10000PCSHKD50.00HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCSHKD 1

3、000000.00With 10% more or less both in amount an quantity allowed at the seller s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAIVIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value c

4、overingup toonly.Terms of payment: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 15th day after the foresaid Time of Shipment. The L/Cmust specify that transshipment and partial shipments a

5、re allowed.Shipment Marks: ABC./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 BRIDGE STREET, HONGKONG.DEAR SIRS :WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANG

6、SHANFOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD100 0000.00 AVAILABLE BY THE BENEFICIARY S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“ DRAWNUNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013 . ” ACCOMPANIED

7、 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 DUPLICATE IN FAVOUR OF NANYANG COMMERCIALBANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.

8、C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY ,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPM

9、ENT 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 FORSHIPMENT : 30TH APRIL,2014. EXPIRY DATE:15 TH

10、MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：(1) HONGYA错误，应为 HONGYANG(2) WEIGU

11、O ROAD为 JIANSHE ROAD(3) 总金额币别错误，应为 HKD而不是USD( 4)议付地在国外不妥，应改为国内。(5) 转运规定与合同不符，应为 ALLOWEDW不是NOT ALLOWED(6) CIFDUBA改为 CFRDUBA。(7) 3PC/CARTO应改为 2PC PER CARTON( 8)溢短装幅度 5%错误，应为 10%。(9) DRAWN ON APPLICATOR，应改为 DRAWN ON US(10) ) 3天的交单时间太短，建议改为 15天(11) CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2根据提供的外销合同对信用证进行审核并提出修改

12、信用证的意见。Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and con diti ons stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULESJH-392W 3M X 16MMJH-380W 3M X 16MM2000 DOZPAIR500 DO

13、Z PAIRCFR Chittag ongUSD3.60/DOZ PAIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONLYPack ing:In CartonsShippi ng Mark:A.E.CHITTAGONGTimeof Duri ng May, 2008shipme nt:Partial Shipme nt and Tran sshipme nt are allowed.In sura nee: Terms Payme

14、nt:To be effected by the buyerof he Buyer shall ope n 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 un til the 15th day after the month of shipme nt.The Seller:SHANGHAI SHENG DA

15、CO., LTDThe Buyer: ALFAGA ENTERPRISELETTER 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 BANGLADESHLETTER OF CREDITAPPLICANT50:ALFAG

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

17、 AT.42 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 TRANSPORT TO44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008DESC

18、RIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X 16MMHKD3.6 PER DOZEN CIF CHITTAGONG (2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X 16MMHKD4.2 PER DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGES46 A: +SIGNED COMMERCIAL INVOI

19、CE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE +G.S.P. CERTIFICATE OF ORIGIN FORM A +BENEFICIARY S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT . +INSURANCE POLICY OR CERTIFICATE ENDORSED I

20、N BLANK FOR 110 PCT OF CIF VALUE,COVERING W.P .A. RISK AND WAR RISK +3/3 PLUS ONE COPY OF CLEAN“ ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSED MARKED “ FREIGHT COLLECT” AND NOTIFY APPLICANT .47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARK“EDRAWN UNDERAB BANK LIMITED,IMAMGANJ BRA

21、NCH CREDIT No.06660801 DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLE71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORLETTER OF CREDITBENEFICIARY S ACCOUNTPRESENTATION PERIODCONFIRMATION48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS

22、BUT WITHIN THE VALIDITY OF THE CREDIT49: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 OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MA

23、KE PAYMENT AS INSTRUCTED BY YOU信用证审核结果1. 信用证中的受益人名称（59）与合同卖方（Seller ）不符。合同中显示的是“ SHANGHAISHENG DA CO.,LTD., ” 而信用证中是“SHANGHAI DA SENG CO.,LTD”。2. 开证申请人（50）的地址不符。合同中规定的是 “28, IMAMGONJ信用证中则误为 “26, IMAMGON”3. 商品名称不符。 合同中买卖的货物 （COMMODITY&SPECIFICATION是“ STEELTAP氐ULES , 信用证中（45A）里却显示“ TAPE RULES ,缺少了 “ S

24、TEEL字样。4. 商品规格不符。合同中有两种规格：JH-392W和JH-380W 而信用证中显示的是“JH-395和JS-386W。从对用的数字可以直接发行两者的不同。5. 单价不符。合同中表格第三列显示的单价是“USD3.60/DOZ PAIR CFR CHITTAGONG和“ USD4.20/DOZ PAIRCFRCHITTAGON ,而信用证（45A）中则显示 “HKD3.60 PERDOZEN CIF CHITTAGONG和 HKD4.20 PER DOZEN CIF CHITTAGONG6. 总金额不符。合同中的表格第四列 （AMOUNT列明的金额是 USD9300.00 （以美元

25、表示）， 信用证（32B）中的金额为 CURRENCHKDAMOUNT800.00 （以港币表示，同时数字错误）。7. 包装不符。合同规定货物包装为“Packing : In Cartons ”（纸箱装），而信用证中规定“ PACKING:EXPORT STANDARD SEAWORTHY PACK（出口标准的适宜海运包装）。单纯从使用词汇也可以判断两者的不同。8. 装运期不符。合同规定的期限是2008年5月的任何一天（During May,2008 ）,信用证（44C）规定“ LATESTDATEOFSHIPMET:MA,2008 ” （最迟装运期为 2008 年 5 月 2 日）, 这样就

26、比合同规定的装运期足足提前了29天。9. 装运港（Loading port ）不符。合同规定在我国 Shanghai发货，信用证（44A）显示“ ANY CHINESE PORT”（中国任意口岸）。10. 分批和转运要求不符。合同中规定的是“Partial Shipment and Transshipment areallowed. ” （允许分批和转运），而信用证（43P）规定不准分批（PARTIAL SHIPMENT:NOT ALLOWED ,（43T）“TRANSSHIPMENT:NOT ALLOW禁止转运）。11. 使用的贸易术语和单据要求不符。因为合同使用的是CFR术语，规定由买方办

27、理保险手续（In sura nee: To be efected by the buyer）,所以受益人不需要提交保险单据,而信用证（46A）中则显示CIF术语，并且在单据条款中要求受益人提交保险单（INSURANCEPOLICY）,这与合同显然不符。12付款期限不符。合同中关于付款条件（Terms of payment）明确规定采用Sight Letterof Credit ” （即期信用证）支付，而所开立的信用证（42C）中规定的惠普付款时间却是 “DRAFTS AT 60 DAYS SIGHT （凭60天远期汇票支付），明显不符。13信用证到期地点不符。合同中付款条件明确规定信用证在我国

28、到期（“ Valid fornegotiation in China”）,而信用证（31D）中显示的到期地为“MAY 23,2008 INBANGLADESH在孟加拉国到期）。以上所有内容均可以按合同和信用证进行对比找出其 差异。14. 所采用的贸易术语和单据显示的内容不符。本合同和信用证采用的是CFR交易条件，按此条件成交，受益人提交的提单上应注明“FREIGHT PREPAID或“ FREIGHT PAID,不可显示 “FREIGHT COLLECT15. 根据我国目前有关产地证的规定和做法，对孟加拉国出口时不应使用GSP FORM A产地证，这种产地证主要用于我国向发达国家出口部分产品的

29、情形。3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALES CONFIMATIONCo ntract No. YM0806009Date: June 05, 2016 The Seller: Tianjin Yimei Intern ati onal Corp.Address: 58 Dong li Road Tianj in, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Buildi ng KuwaitThis Sales Con tract is made by and betwe

30、e n Seller and Buyer, whereby the 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 stipulated below:Specification of GoodsQuan tityUn it priceAmountMan s Wind BreakerCIFC5 KUWAITStyle No. YM082Colour: Black2500PCSUSD15.10/PCUSD3775

31、0.00Khaki2500PCSUSD15.10/PCUSD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT : Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Pack ing:20pcs are packed in one export sta ndard cart on.Shippi ng Marks:VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipme nt:Before AUGG. 10, 2016Loadi ng Port and D

32、esti nati on:From Tianji n, China to KuwaitPartial shipme nt:Not allowedTransshipment: AllowedInsurance:To be effected by the seller for 110% invoice value covering All 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 Jun

33、e 15, 2016,and 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.Documents:+ Signed commercial invoice

34、in triplicate.+ Full set (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: SEQUENC

35、E 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