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。SALES CONFIRMATIONSellers ：TANGSHAN FOREIGN TRADE IMP .AND EXP . CORPORATION 188 JIANSHE ROAD TANGSHAN ,CHINAContract No.:HK012Date ：FEB.12,2014Signed at:TANGSHANBuyers ：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers

2、and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTAIRCFR DUBAIART NO.CONDITIONER(HUALIN10000PCSHKD50.00HKD500000.00P97811G BRAND)10000PCSHKD50.00HKD500000.00ART NO.KW-23GWP97801KW-25GW20000PCSH

3、KD1000000.00With 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 invoice

4、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 andto remain valid for negotiation in China until the 15thday after the foresaid Time of Shipment. The L/Cmust specify that transshipment and partial shipme

5、nts are allowed.卑微如蝼蚁、坚强似大象共享知识分享快乐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 SIRS : WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP .AN

6、D EXP . CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OFUSD100 0000.00 AVAILABLE BY THE BENEFICIARY S DRAFT(S) ATSIGHT DRAWN ONAPPLICANT BEARING THE CLAUSE:“ DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDITNO.13-385 DTAED IST MARCH,2013. ” ACCOMPANIED BY THE FOLLOWING DOCUMETNS

7、:(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.COVERINGstJANUARY ,1981.INCLUDING WAREHO

8、USE 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. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000

9、 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 FORTHTHSHIPMENT : 30APRIL,2014. EXPIRY DATE:15MAY,2014.IN PLACE OF OPENER FORNEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY

10、 ALLOWED AT THE SELLER 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错误，应为 HONGYANG。（ 2） WEIGUO ROAD改为 JIANSHE ROAD。（ 3）总金额币别错误，应为 HKD而不是 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 ALLOW

11、ED，而不是 NOT ALLOWED。（ 6） CIFDUBAI改为 CFRDUBAI。（ 7） 3PC/CARTON应改为 2PC PER CARTON。（ 8）溢短装幅度 5%错误，应为 10%。（ 9） DRAWN ON APPLICANT不对，应改为 DRAWN ON US（ 10）3 天的交单时间太短，建议改为15 天（ 11）CFR术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卑微如蝼蚁、坚强似大象共享知识分享快乐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

12、 and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULESCFR ChittagongJH-392W 3M ×16MM2000 DOZUSD3.60/DOZ PAIRUSD7,200.00JH-380W 3M ×16MMPAIRUSD4.20/DO

13、ZUSD2,100.00500 DOZ PAIRPAIRUSD9,300.00TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONLYPacking:In CartonsShipping Mark:A.E.CHITTAGONGTime ofDuring May, 2008shipment:Partial Shipment and Transshipment are allowed.Insurance:To be effected by the buyerTerms ofhe Buyer shall open through a ban

14、k acceptable to the Seller an Irrevocable Sight Letter ofPayment:Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15 th day after the month of shipment.The Seller:The Buyer:SHANGHAI SHENG DA CO., LTDALFAGAENTERPRISELETTER OF CREDITSEQUENCE OF

15、 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 .31 D:MAY 23,2008 IN BANGLADESH卑微如蝼蚁、坚强似大象共享知识分享快乐APPLICANTISSUING BANKBENEFICIARYAMOUNTAVAILABLE WITH/.BYDRAFTS AT.DRAWEEPARTI

16、AL SHIPMENT TRANSSHIPMENT LOADING/DISPATCHING/TAKINGFOR TRANSPORT TO LATEST DATE OF SHIPMENT DESCRIPT OF GOODS.DOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGESLETTER OF CREDIT50: ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESH52 A:AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH59: SH

17、ANGHAI DA SENG CO.,LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI,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 ALLOWED43 T:NOT ALLOWED44 A:ANY CHINESE PORTS44 B:CHITTAGANG SEA PORT,B

18、ANGLADESH44 C:MAY 2,200845 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X 16MMHKD3.6 PERDOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X 16MMHKD4.2 PERDOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKING46 A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIP

19、LICATE+G.S.P . CERTIFICATE OF ORIGIN FORM A+BENEFICIARY S CERTIFICATE STATI NG THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGINAL“ FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P .A.

20、RISK AND WAR RISK+3/3 PLUS O NE COPY OF CLEAN“ ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED“FREIGHTCOLLECT” AND NOTIFY APPLICANT .47 A:+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED“RAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMB

21、URSEMENT IS NOT ACCEPTABLE71 B:ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR卑微如蝼蚁、坚强似大象共享知识分享快乐LETTER OF CREDITBENEFICIARY S ACCOUNTPRESENTATION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION49

22、:WITHOUT78:THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARYS DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT AS INSTRUCTED BY YOU信用证审核结果1

23、. 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“ SHANGHAISHENG 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，IMAMGONJ”。3. 商品名称不符。 合同中买卖的货物 （ COMMODITY&SPECIFICATION）是“ STEELTAPERULES”,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

24、两种规格： JH-392W和 JH-380W，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）中则显示 “HKD3.60 PER DOZEN CIF CHITTAGONG和 HKD4.20 PER DOZEN CIF CHITTAGONG”。6. 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）

25、 ，信用证（ 32B）中的金额为 CURRENCYHKDAMOUNT9800.00 （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 PACKING”（出口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（ 44C）规定“ LATESTDATEOFSHIPMET:MAY2,2008 ”( 最迟装运期为 2008

26、 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“ ANYCHINESE 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 areallowed. ”( 允许分批和转运 ) ，而信用证（ 43P）规定不准分批（ PARTIAL SHIPMENT:NOTALLOWED） ,(43T) “ TRANSSHIPMENT:NOT ALLOWED”(禁止转运 ) 。11.使用的贸

27、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，卑微如蝼蚁、坚强似大象共享知识分享快乐而信用证（ 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 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 Letterof 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“ DRAFT

28、S 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“FREIGHT PREPAID”或“ FREIGHT PAID”, 不可显示 “ FREIGHT

29、 COLLECT”。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 A产地证，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:June05, 2016The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddres

30、s: 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:Specification of GoodsQuantityUnit priceAmountMan s Wind BreakerCIF

31、C5 KUWAITStyle No. YM082Colour: Black2500PCSUSD15.10/PCUSD37750.00Khaki2500PCSUSD15.10/PCUSD37750.00TOTAL5000PCSUSD75500.00TOTAL 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 allowed卑微如蝼蚁、坚强似大象共享知识分享快乐Transshipment:AllowedInsurance:To be effected by the seller for 110% invoice value covering AllRisks and War Risk as per CIC of PICC dated 01/01/1981Termsof P

33、ayment: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 OF CHINA. All banking charges outside China (the mainland of China) a

34、re for account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading markedFreight Prepaid made out to order blank endorsed notifying theapplicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Cert

35、ificate of Origin issued by China Chamber of Commerce.27:SEQUENCE OF TOTAL:1/140A: FORM OF DOC. CREDIT:IRREVOCABLE20:DOC. CREDIT NUMBER:KR369/0331C: DATE OF ISSUE:16061940E: APPLICABLE RULES:UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY:160825 KUWAIT51D: APPLICANT BANK:VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50:APPLICANT:AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT,TU