信用证审证练习及答案

1、练习 1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。合同如下所示：中国国际纺织品进出口公司江苏分公司CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH20 RANJIANG ROAD , NANJING, JIANGSU, CHINA销售确认书火号 NO.： CNT0219SALES CONFIRMATION日期DATE： MAY 10. 2004OUR REFERENCE： FT123JS买方 BUYERS： TAI HING LOONG SDN, BHD, KUALA LUMPUR.地址 ADDRES

2、S： 7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALALUMP UR,MALAYSIA电话 TEL： 060-3-74236211传真 FAX： 060-3-74236212兹经买卖双方同意成交下列商品，订立条款如下：THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THZ TERMS AND CONDITIONS STIPULATED BELOW：DESCRIPTION OF GOODSAMO,JNTQUAb

3、rriTYUNIT PRICEcIF SINGAPORE100% COTCiN GREE LAWN 3。叩00 YARDS HKD3.COPER YARD HKD900,000.00装运 SHIPMENT： DURING JUNE/JULY, 2001 IN TRjISIT TO MALAYSIA付款条件 PAYMENT： IRREVOCABLE SIGHT L/C保险 INSURANCE： TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10% OVER THE INVOICE VALUE买方(签章)THE BUYER卖方(签

4、章)THE SELLER映如tqqg加树幽中国国际纺织品进出口公司江苏分公司CHINA INTERNATIONALTEXTILES I/E CORPJIANGSU BRANCH, 买方开来的信用证如下所示：FROM BANGKOK BANK LTD., KUALALUMPURDOCUMENTARY CREDIT NO.： 01/12345, DATE： JUNE 12, 2004ADVISING BANK： BANK OF CHINA, JIANGSU BRANCHAPPLICANT： TAI HING LOONG SDN, BHD., P.0.B.666 KUALA LUMPURBENEFI

5、CIARY： CHINA NAT L TEXTILES l/E CORP., BEIJING BRANCHAMOUNT: HKD 900, OOO.OO (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)EXPIRY DATE： JUN 15, 2004 IN CHINA FOR NEGOTIATIONDEAR SIRS：WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S)IN DUPLI

6、CATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE： "DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 题4". ACCOMPAINED BY THE FOLLOWING DOCUMENTS：-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED BY APPLICANT.练习2审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来。DEUTSCHE BANK

7、A. G, HAAIBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANYDATE AND PLACE OF EXPIRY： 1" SEP, 2004. IN HAMBURGADVISING BANK： BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD% 000. 00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAU 2011 SEP. 2004DRAFT AT SIGHT

8、 DRAW OK BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUME&TTS ：L SIGNED INTO ICE COUNTER E GMD BY AFPUCA1TT.2. CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIAITJIN.3. SHIP' S CLASSIFICATION ISSUED BY LLOYD' S IN LONDON4. FULL SET OF CLEAE ON BOAKD OCEAN B/L, MALE OUT TO ORDER, BLANK EN

9、DORSED, MARKED “FKE1GHT PREPAID” AND NOTIFY BENEFICE拉况 SHIPPER IS APPLICANT.5. INSURANCE POLICY COVERING ALL RISKS AWD WAR RISK ADDING ON DECK CLAUSE AS PER CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6. WEIGHT NOTE COUTER SIGNED BY APPLICANT.7. INSPECTION CERT. ISSUED EY ADVISIWG

10、BANK.COVERING: 10, M/T BITTEK 妊RCOT KERNELS 1 GKADE ®JSD900 PER M/T CIF HAMBURG.REMARKS：1) ALL BANKING CHARGES AKE FOR BENEFICIARY S ACCOUNT.2)DRAFT AND DOCUMENTS TO BE SENT BY THE WEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMATL IN TWO LOTS.3) SHIPPING MASKS AS READ：ABCROTTEKDMNO. 1

11、-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500, WE HEREBY ENGAGE THAT PAYMEHT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CKEDILDEUTSCHE BANK A. G- HAMBURG (signed).练习3分析信用证，填写信用证分析单一份。信用证分析单银行 编号合 约受 益 人证号开证银行进口 而开证 日期索汇 方式起运 口岸目的 地金额口J占 转运嗫头汇票 付款人可否分批汇票期限飕稼装运期限注意事项效期 地点提单日

12、天内议付天内寄单单 证 名 称提单副 本 提 单商 业 .发 Si 小H 他 发 票海 美 发 里装 箱 里重m nn单R 码 单保 险 单产 地 证昔制 产 地 lit贸 促 会 产 地 证装 船 证 书投 保 通 知寄 投 保 通知 邮 据寄 单 证 明寄 单 邮 据祥 证 明寄 样 邮 据银 行客 户提 单抬头保 险通知运费顼付保额另加 %赔款 地点信用证审证练习参考答案练习1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。FROM BANGKOK BANK LTD., KUALALWURDOCUME1FFAKY CREDIT NO,: 01/12345,

13、DATt 丁UWE 12, 2004ADVISING BANK： BANK OF CHINA. JIANGSU BRANCHAPPLICANT: TAI HING LOONG SDR, BHD., P.0,B.666 KUALA LUMPURBENEFICIARY： CHIN&MIT：L （应为 DrTEKNAIIONAL） TEXTILES lACORP., ER1J1也G '匣 为 JIANGEU） BRANCHAMOUNT： HKD 900,08.00在心心小WC 。农bAR&-翎口 1两时G置眦£M彘心占皿，t吟）"广 HOWGEOIK DO

14、LLARS NINE jOTDRED THOUSAND ONLY）EXPIRY DATE：网修（应为 JULY 或 AUG） 15, 2004. IN CHINA FOR NEGOTIATIONDEAR SIRS:帕 HEREBY ISSUE THIS DOCWNTARY CREDIT IN YOUR FAMO& VHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT IN DUPLICATE AT SIGHT DRAW ON BEKS值工诙（应为 OURSELVES） BEARIIK THE CLAUSE: "DRAWN UNDER

15、L/C NO. 98/12345 OF BANGKOK BAHK LTD., KUALA LWUR DATED JUNE 12, 3004J? ACCOMPAIMED BY THE FOLLOWING DOCUMENTS： -SIGNED INVOICE IN QUADRUPLICATE CUUNTER-SWNEIj（不能接受）EY APPLICANT.-ML SET OF CLEAN OU BOARD OCEAN BILLS OF LADING WE OUT 10 ORDER, ENDORSED IN BLANK, MARKED fFREIGHT COLLECT'（应为 PREPAI

16、D） AND IfOTIFY BEHEF1GEARY.（不 能接受）-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 通（应为 10%） WITH CLAIMS PAYABLE IN NAmING IN THE SAME CUEREKCY AS THE DRAFT COVERING 通fe R.ISK或/应为 WA）AKD WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING 3RCC CLAUSE AS PEE PICC 1/1/

17、1981,-PACKING LIST IN QUADRUPLICATE.-CERTIFICATE OF ORIGIN ISSUED BY的峰.，讲©I罩酎.如叫工照（不能接受）.-SHIPJ S CLASSIFICATION ISSUED EY LIO¥DSJ=卬的0口.（不能接受）COVERING：ABOUT 300,000 YARDS OF M5%乳国鹏 35% STTOM（应为 100%COTON）GREY LAW. AS PERBUYER7 S ORDER NO, TH-10B DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQU

18、AL SHIPMENTSDURING aAY/ JUHE （应为 JUNE/JULY） .ALL BANKIJ1G CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROm CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS AF£ ALLOWED. TRANSSHIPMENT PROHIBITED.W HEREBY ENGAGE WITH DRAPERS, ENDORSERS AND BONA FIDE HOLDERS T

19、HAT DRAFTS DRAW AND NE8T1A隹D IW CONFQRMin WITH THE TEEMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO $UCP 4a（应为 UCP500）BANGKOK BANK LTD, KUALALWUR （SIGNED）练习2审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来，并填写信用证分析单一份。DEUTSCHE BANK A G. HAJIBUR（孑改工本信用证无受益人，无开证日期APFLICAWT： HAMBUKGER GENIE INWIRT

20、5GESSELSC HAFTS A. G., HAMBURG, GEKJKANYDATE AND PLACE OF EXPIRY： 1：T SEP4 2004 IN HAMEUKGADVISING BAHK： EAWK OF CHINA, TIANJIN, CHINAAJIOIfflT： USD9, 000,00（5A号乎即七加HT 汨砂）AWe）（应为 SAT US POLLAKS NINE THOUSAND） SHIPMEWT FROM CHINA TO HAMBURG NOT LATER THAN HEI 疝H 映>1 （与有效期矛盾） DRAFT AT SIGHT DRAWN O

21、N BENEFICIARY ACCOMPANIED BY TEE FOLLOWING DOCUMENTS： SIGHED INVOICE 8UHTER EIGKER 奔 APPL工CAST,（不能搏受）1. CERTIFICATE OF ORIGIN ISSUED BY BANE 即 工脸 T工仙丁工凡 （不能接受）2. SHIP' S CLASSIFICATION ISSUBP E了-出加 VTH 比泗例i （不能接受）3. FULL SET OF CLEAN ON BOARD OCEAK B/L, MADE OUT TO ORDER, BLANK ENDORSED, MASKED&

22、lt;fFREIGHT PREPAID AND NOTIFY REHEEICIAR* SHIPPER IS -况丽.（BENEIFIAR 应与APPLICANT互换）4. INSURANCE POLICY COVERING ALL RISKS AUD WAX RISK ADDING ON DECK CLAUSE AS PER CIO FOR 技3CT （不能接受）INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.5. WE工GET UOre C0UTER SIGNED BY ATM工CANT （不能接受）.6. INSPECTION CERT. IS

23、SUED1HG 鼬瓯.（不能接受）COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE ©USD900 PER !H/T CIF HAMBURG.EEHARKS：1） ALL BAWKING CHARGES ARE FOR BENEFICIARY S ACCOUNT.2）DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BAJIK TO US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TO LOTS.3）SHIPPING MARKS AS READ：ABCROTTEEDMNO.1-UPTHI3 CREDIT IS SUBJECT TO UCP NO, 500.VE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESETITED IN COKFORMITY WITH TERMS OF CREDIT.DEUTSCHE BANK A. G , HAMBURG （signed）.练习3分析信用证，并填写信用证分析单一份。信用证分析单银行 编号合自S/C NO.： 2K11121,