审核信用证题目附答案

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., HONGKONG 311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buye

2、rs have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO.P97811ART NO.P97801AIRCONDITIONER(HUALING BRAND) KW-23GW KW-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 invoi

4、ce value coveringup 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 15day after the foresaid Time of Shipment. The L/Cmust specify that transshipment and partial ship

5、ments are allowed.Shipment Marks:A.B.C./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 FAVOU

6、R OF TANGSHANFOREIGN 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 . ” AC

7、COMPANIED 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.COVE

8、RING stP.I.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. EVIDE

9、NCING SHIPMENT 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 AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT : 30TH APRIL,2014. EXPIR

10、Y DATE:15 TH MAY,2014.IN PLACE OF OPENER FORNEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THESELLER 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) HONGYAN误，应为 HONGYA

11、NG(2) WEIGUO ROADJ JIANSHE ROAD(3)总金额币别错误，应为 HKCm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 ALLOWEDTO不是NOT ALLOWED(6) CIFDUBA改为 CFRDUBAL 3PC/CARTON改为 2PC PER CARTON( 8)溢短装幅度5%错误，应为10%。(9) DRAWN ON APPLICANT寸，应改为 DRAWN ON US(10) 10) ) 3 天的交单时间太短，建议改为15 天(11) CFR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

12、证进行审核并提出修改信用证的意见。Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULESJH-392W 3M X16MMJH-380W 3M X16MM2000 DOZ

13、PAIR500 DOZ PAIRCFR Chittagong USD3.60/DOZ PAIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONL YPacking:In CartonsShipping Mark:A.E.CHITTAGONGTimeof During May, 2008shipment:Partial Shipment and Transshipment are allowed.Insurance:To be effec

14、ted by the buyerTermsof he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter ofPayment:Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation inThe Buyer:ALFAGAChina until the 15 day after the month of shipment.The Seller:SHANGHAI S

15、HENG DA CO., LTDENTERPRISELETTER OF CREDITSEQUENCE OF TOTALFORM OF DOC. CREDITDOC. CREDIT NUMBERDATE OF ISSUEAPPLICABLE RULESDATE AND PLACE OF EXP27:1 / 140 A: IRREVOCABLE20:0666080131 C: FEBRUARY 24,200840 E:UCP LATEST VERSION31 D:MAY 23,2008 IN BANGLADESHAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAIL

16、ABLE WITH/.BY DRAFTS AT.DRAWEEPARTIAL SHIPMENTTRANSSHIPMENTLOADING/DISPATCHING/TAKINGFOR TRANSPORT TOLATEST DATE OF SHIPMENT DESCRIPT OF GOODS.DOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGESLETTER OF CREDITALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESH52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGAN

17、J,DHAKA-1211,BANGLADESH59:SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINA32 B: CURRENCY HKD AMOUNT 9800.0041 D: ANY BANK IN CHINA,BY NEGOTIATION42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUE42 D: AB BANK LIMITED,IMAMGANJ BRANCH43 P:NOT ALLOWED44 T:NOT ALLOWED45 A:ANY CHINESE P

18、ORTS44 B:CHITTAGANG SEA PORT,BANGLADESH44 C:MAY 2,200845 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 CHITTAGONG PACKING:EXPORT STANDARD SEAWORTHY PACKING46 A: +SIGNED COMMERCIAL INVOICE IN TRIPL

19、ICATE+ 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 IN BLANK FOR 11

20、0PCT OF CIF VALUE,COVERING W.P .A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN“ ON BOAR”D OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED “ FREIGHT COLLEC”T AND NOTIFY APPLICANT .47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARK“EDRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.066

21、60801 DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLE71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR50:LETTER OF CREDITBENEFICIARY S ACCOUNTPRESENTATION PERIODCONFIRMATION48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN TH

22、E VALIDITY OF THE CREDIT49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDIT ALL DOCUMENTS INCLUDING BENEFICIAR YS DRAFTS MUSTBE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYME

23、NT 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“ SHANGHAI SHENG 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&SPECIFICATIQNL “STEELTAP限ULES , 信用证中（45A）里却显示“ TAPE RULES，缺

24、少了 “STEEL：字样。4 .商品规格不符。合同中有两种规格：JH-392W和JH-380皿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）中贝U显示“HKD3.60 PERDOZENCIF CHITTAGONGF口 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 US

25、D9300.00 （以美元表示）， 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（NG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（440）规定 " LATESTDATEOFSHIPMET:MA%

26、,2008 ”（最迟装运期为 2008 年 5 月 2 日）， 这样就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 PORTS （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 are allowed. "（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目糜止

27、车专运）。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，规定由买方办理保险手续（Insurance: 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（INSURANCE三POLICY），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 Letter of 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 DA

28、YS 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 COLLECT

29、15 .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 AT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 CONFIMATIONContract No. YM0806009Date: June 05, 2016The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm10

30、08 Green Building KuwaitThis Sales Contract is 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 BreakerStyle

31、 No. YM082Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT : Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing:20pcs are packed in one export standard carton.Shipping Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPT

32、ime of Shipment: Before AUGG. 10, 2016Loading Port and Destination:From Tianjin, China to KuwaitPartial shipment: 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 a

33、t 60 days after sight, reaching the seller before June 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

34、 of the Drawee.Documents:+ Signed commercial invoice 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 O

35、rigin 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 OF DE