审核信用证题目及答案

1、共享知识分享快乐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。盛年不重来，一日难再晨。及时宜自勉，岁月不待人。NATIONSALES CONFIRSellers :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,HONGKONG

2、The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO. P97811 ART NO. P97801AIRCONDITIONER(HUALIN G BRAND) KW-23GW KW-25GW10000PCS10000PCSHKD50.00HKD50.00CFR DUBAIHKD

3、 500000.00HKD 500000.0020000PCSHKD 1000000.00With 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 effect

4、ed by sellers for 110% of full invoice 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 15th day after the foresaid Time of Shipment. The L/Cmust spec

5、ify that transshipment and partial shipments are allowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINA卑微如蟋蚊、蟹以以大塞共享知识分享快乐TO: 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

6、 SIRS : WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR 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

7、. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013 . " ACCOMPANIED 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 L

8、TD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERINGP.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED1stJANUARY ,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUR

9、EAU OF THE PEOPLE S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING 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 PRO

10、HIBITED. LATEST DATE FOR SHIPMENT : 30th APRIL,2014. EXPIRY DATE:15 TH 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 CERTIF

11、ICATE TO THIS EFFECT IS REQUIRED.审核结果：(1) HONGYA傩误,应为 HONGYANG(2) WEIGUO ROADJ JIANSHE ROAD(3) 总金额币别错误，应为 HKDm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%昔误，应为10%(9) DRAWN ON APPLICANT寸，应改为 DRAWN ON US(10) 3天的交单时间太短，建议改为1

12、5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 PriceAmountSTEE

13、L TAPE RULESJH-392W 3M X16MMJH-380W 3M X16MM2000 DOZPAIR500 DOZ PAIRCFR ChittagongUSD3.60/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

14、and Transshipment are allowed.Insurance:To be effected 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 inChina until the 15th day after the mo

15、nth of shipment.The Buyer:ALFAGAThe Seller:SHANGHAI SHENG DA CO., LTDENTERPRISELETTER 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 .31D:APPLICANT50:ISSU

16、ING BANK52A:BENEFICIARY59:AMOUNT32B:AVAILABLE WITH/.BY41D:DRAFTS AT.42C:DRAWEE42D:PARTIAL SHIPMENT43P:TRANSSHIPMENT43T:LOADING/DISPATCHING/TAKING44 A:LETTER OF CREDITMAY 23,2008 IN BANGLADESHALFAGA ENTERPRSE26,IMAMGONJ DHAKA,BANGLADESHAB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH

17、SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINACURRENCY HKD AMOUNT 9800.00ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEAB BANK LIMITED,IMAMGANJ BRANCHNOT ALLOWEDNOT ALLOWEDANY CHINESE PORTSFOR TRANSPORT TOLATEST DATE OF SHIPMENTDESCRIPT OF GOODS.DOCS

18、 REQUIREDADDITIONAL CONDITION44 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 CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKING46 A: +SIGNED

19、 COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICI ARY 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 CERTIFI

20、CATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P .A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ ON BOARD OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED "FREIGHT COLLECT AND NOTIFY APPLICANT .47 A:+ALL DRAFTS DRAWN HEREUNDER MUST BE MARK EDRAWN UNDERAB BANK LIMITE

21、D,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLE卑微如蟋蚊、蟹职以大寒共享知识分享快乐LETTER OF CREDITDETAILS OF CHARGESPRESENTATION PERIODCONFIRMATION71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY S ACCOUNT48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS

22、AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT.

23、 UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE 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“ 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 （COMMODI

24、TY&SPECIFICATIQNL “STEELTAP限ULES , 信用证中（45A）里却显示“ TAPE RULES，缺少了 “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 PERDOZEN CIF CHITTAGONGF口 H

25、KD4.20 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

26、月的任何一天（During May,2008 ），信用证（440）规定 " LATESTDATEOFSHIPMET:MA%,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

27、分批（PARTIAL SHIPMENT:NOT ALLOWED ,（43T） “TRANSSHIPMENT:NOT ALLOW目糜止车专运）。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 effected 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（INSURANCPOLICY），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

28、 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

29、" 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 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 Ti

30、anjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 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:Specifica

31、tion of GoodsQuantityUnit priceAmountMan' s Wind BreakerStyle 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 st

32、andard carton.Shipping Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipment: Before AUGG. 10, 2016卑微如蟋蚊、蟹琳以大舞共享知识分享快乐Loading Port and Destination:From Tianjin, China to KuwaitPartial shipment:Not allowedTransshipment: AllowedInsurance:To be effected by the seller for 110% invoice value covering

33、 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 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

34、OF CHINA. All banking charges outside China (the mainland of China) are for account 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 Po

35、licy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.卑微如蟋蚊、同氮以大象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