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。SALESCONFIRMATIONSellers:ContractNo.:HK012TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATIONDate:FEB.12,2014188JIANSHEROADTANGSHAN,CHINASignedat:TANGSHANBuyers:HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET,HONGKONGTheundersignedsellersandbuyershaveagreedtoclosethefollowi

2、ngtransactionsaccordingtothetermsandconditionsstipulatedbelow:Art.No.DescriptionQuantityUnitPriceAMOUNTARTNO.P97811ARTNO.P97801AIRCONDITIONER(HUALINGBRAND)KW-23GWKW-25GW10000PCS10000PCSHKD50.00HKD50.00CFRDUBAIHKD500000.00HKD500000.0020000PCSHKD1000000.00With10%moreorlessbothinamountanquantityallowed

3、atthesellersoption.TotalValue:HKD1000000.00Packing:2PCPERCARTONTimeofShipment:APR.30,2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersb

4、eforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks:A.B.C./DUBAI/NOSI-20000/MADEINCHINA8TO:BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385FORTHEACCOUNTOFH

5、ONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.DEARSIRS:WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARYSDRAFT(S)ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIA

6、LBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:(1) 3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.(2) INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOI

7、CEVALUEBLANKENDORSED.COVERINGP.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA(3) CERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLESREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFO

8、LLOWINGMERCHANDISE:AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORSHIPMENT:30THAPRIL,2014.EXPIRYDATE:15THMAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH

9、5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLERSOPTION.OTHERTERMSANDCONDITIONS:SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.审核结果：(1)HONGYAN误，应为HONGYANG(2)WEIGUOROADJJIANSHEROAD(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NOTAL

10、LOWED(6)CIFDUBA改为CFRDUBAL3PC/CARTON改为2PCPERCARTON(8)溢短装幅度5%错误，应为10%。(9) DRAWNONAPPLICANT寸，应改为DRAWNONUS(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证进行审核并提出修改信用证的意见。Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothe

11、termsandconditionsstipulatedbellow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELTAPERULESJH-392W3MX16MMJH-380W3MX16MM2000DOZPAIR500DOZPAIRCFRChittagongUSD3.60/DOZPAIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTALAMOUNT:U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLYPacking:InCartonsSh

12、ippingMark:A.E.CHITTAGONGTimeofDuringMay,2008shipment:PartialShipmentandTransshipmentareallowed.Insurance:TobeeffectedbythebuyerTermsofheBuyershallopenthroughabankacceptabletotheSelleranIrrevocableSightLetterofPayment:CredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinaun

13、tilthe15thdayafterthemonthofshipment.The Buyer:ALFAGATheSeller:SHANGHAISHENGDACO.,LTDENTERPRISELETTEROFCREDITSEQUENCE OF TOTALFORM OF DOC. CREDITDOC. CREDIT NUMBERDATE OF ISSUEAPPLICABLE RULESDATE AND PLACE OF EXP27:1/140A:IRREVOCABLE20:0666080131C:FEBRUARY24,200840E:UCPLATESTVERSION31D:MAY23,2008IN

14、BANGLADESHAPPLICANT50:ISSUING BANK52A:BENEFICIARY59:AMOUNT32B:AVAILABLE WITH/.BY 41D:DRAFTS AT.42C:DRAWEE42D:PARTIAL SHIPMENT43P:TRANSSHIPMENT43T:LOADING/DISPATCHING/TAKING44 A:FOR TRANSPORT TO44B:LATEST DATE OF SHIPMENT44C:DESCRIPT OF GOODS.45A:LETTER OF CREDITALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGL

15、ADESHAB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH 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 CHIN

16、ESE PORTSCHITTAGANG SEA PORT,BANGLADESHMAY 2,2008TAPE RULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX16MMHKD3.6PERDOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX16MMHKD4.2PERDOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGES46 A:+SIGNEDCOMMERCIAL

17、INVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+G.S.P.CERTIFICATEOFORIGINFORMA+BENEFICIARYSCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGW.P.A.

18、RISKANDWARRISK+3/3PLUSONECOPYOFCLEAN“ONBOAR”DOCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLEC”TANDNOTIFYAPPLICANT.47 A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARK“EDRAWNUNDERABBANKLIMITED,IMAMGANJBRANCHCREDITNo.06660801DATEDFEBRUARY24,2008”+T/TREIMBURSEMENTISNOTACCEPTABLE71B:ALLBANKINGCHAR

19、GESOUTSIDEBANGLADESHAREFORLETTEROFCREDITPRESENTATION PERIODCONFIRMATIONBENEFICIARYSACCOUNT48: DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT49: WITHOUT78: THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITAL

20、LDOCUMENTSINCLUDINGBENEFICIARYSDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOUSINONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTSWESHALLMAKEPAYMENTASINSTRUCTEDBYYOU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“SHANGHAISHENGDACO.,LTD.,”而信用证中是SHANGHAIDASENGCO.,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

21、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“TAPERULES，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/DOZPAIRCFRCHITTAGONG和“USD4.20/DOZPAIRCFRCHITTAGON,而信用证（45A）中贝U显示“HKD3.60PERDOZENCIF

22、CHITTAGONGF口HKD4.20PERDOZENCIFCHITTAGONG6 .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:InCartons（纸箱装），而信用证中规定PACKING:EXPORTSTANDARDSEAWORTHYPACK（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（DuringMay,2008），信

23、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（Loadingport）不符。合同规定在我国Shanghai发货，信用证（44A）显示“ANYCHINESEPORTS（中国任意口岸）。10 .分批和转运要求不符。合同中规定的是“PartialShipmentandTransshipmentareallowed.（允许分批和转运），而信用证（43P）规定不准分批（PARTIALSHIPMENT:NOTALLOWED,（43T）“TRANSSHIPMENT:NOTALLOW目糜止

24、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:Tobeefectedbythebuyer）,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（Termsofpayment）明确规定采用SightLetterofCredit（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“DRAFTSAT60DAYSSIGHT（凭60天远期汇票支付），明显不符。13

25、.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（“ValidfornegotiationinChina”），而信用证（31D）中显示的到期地为“MAY23,2008INBANGLADESH（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FREIGHTPREPAID或“FREIGHTPAID,不可显示“FREIGHTCOLLECT15 .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GSPFORMAT地证，这种产地证主要用于

26、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。SALESCONFIMATIONContractNo.YM0806009Date:June05,2016TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebyth

27、eSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMansWindBreakerStyleNo.YM082Colour:BlackKhaki2500PCS2500PCSCIFC5KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUN

28、T:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2016LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:NotallowedTransshipment:AllowedInsurance:Tobeeffectedbyt

29、hesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2016,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.Allbanki

30、ngchargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+Certi

31、ficateofOriginissuedbyChinaChamberofCommerce.27:SEQUENCEOFTOTAL:40A:FORMOFDOC.CREDIT:20:DOC.CREDITNUMBER:31C:DATEOFISSUE:40E:APPLICABLERULES:31D:DATEANDPLCAOFEXPIRY:51D:APPLICANTBANK:50:APPLICANT:59:BENEFICIARY:32B:CURRENCYCODE,AMOUNT:41A:AVAILABLEWITHBY:42C:DRAFTSAT：42A:DRAWEE:43P:PARTIALSHIPMENTS:43T:TRANSSHIPMENT:44E:PORTOFLOADING/AIRPORTOFDEPARTURE:44F:P