根据合同内容审核信用证(年单证员考试国际商务单证缮制与操作试题)

1、题目要求和说明题目名称信用证审核（2010 单证员考试真题）基本要求根据下述合同内容审核信用证，指出不符之处，并提出修改意见。下载模板单据审核结果相关说明根据合同内容审核信用证，指出不符之处，并提出修改意见。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张平LJSKOUT2 / 4信用证 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单据审核结果1. 31C开证日期不符，根据合同，开证日期应为090702 之前；2 31D有效期不符，根据合同，有效期应为090915；3 31D到期地点不符，根据合同，到期地点应在中国；4 59 受益人名称不符，受益人名称应为“SHANGHAI WILL TADING CO., LTD.” ；5 32B 信用证金额不符 , 根据合同，信用证金额应为USD91500.00 ；6 42C 汇票付款期限不符 , 汇票付款期限应为“AT SIGHT ”；742A 汇票受票人有误 , 汇票受票人应为开证行（ ING BELGIU

14、M NV/SV(FORMERL Y BANK BRUSSELSLAMBERT SA),GENT ）或付款行，不应是开证申请人；8 43P 应为允许分批装运；9 44E 装运港不符，装运港应为“SHANGHAI ”;10. 44C 最迟装运期不符 , 最迟装运期应为 090831；1145A 品名不符，品名应为“ WORK SHORT TROUSERS ” ;12. 45A 单价币别不符 , 单价币别应为“ USD”，不应为“ EUR ”；13 45A 贸易术语不符，贸易术语应为“CIF ” ，不应为“ CFR” ;14. 45A合同号有误，应为 WILL09068;15 46A 提单运费项目应注明“ FREIGHT PREPAID ” , 不应为“ FREIGHT COLLECT ”；16 46A保险单的保险金额应为发票金额的“10PCT ” ,不应为“ 120PCT”；17 46A保险险别应为“ AL