国际贸易实务教案审证练习

1、PAGE PAGE 10审证 练习（一） 试根据下列合同条款及审证要求审查国外来证，指出信用证存在的问题，并说明如何修改。销售确认书SALES OF CONFIRMATIONContract No.:0160361Date:Jun.15th, 2014Seller:Shanghai Donghai Garments Imp. & Exp. Corporation, ShanghaiBuyer:The Eastern Trading Company,OsakaCommodity and Specification: Pure Cotton Mens Shirts Art. No. 141323

2、Size Assortment:S/3,M/6 and L/3 per dozenQuantity:5000 doz. 3% more or less at the sellers optionPacking: Each piece in a polyester bag, half a dozen to a paper box, 10 dozens to a cartonUnit Price: USD120.00 per dozen CIFC5% Kobe/OsakaTotal Value:USD600,000.00Terms of Delivery: During Aug./Sep. 201

3、4 in two equal monthly shipments from Shanghai to Kobe/OsakaInsurance: To be covered by the seller for 110% of CIF invoice value against All Risks as per China Insurance Clause dated Jan. 1st,1981.Terms of Payment: By Irrevocable letter of credit payable at sight to reach the seller not later than J

4、ul. 20th, 2014 and remain valid for negotiation in China until the 15th day after the date of shipment.(备注：信用证由Sanpo Trading Company,Osaka ,Japan开立)信用证FROM: FUJI BANK LTD., OSAKATO: BANK OF CHINA,SHANGHAISEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A:IRREVOCABLEDOC. CREDIT NO. 20:F219307DATE OF IS

5、SUE 31C:140715EXPIRY DATE AND PLACE 31D:141005 IN JAPANAPPLICANT 50: SANPO TRADING COMPANY ROOM 1212-1216 ZHONGYANG BLDG. 70 SANGJIN-KU OSAKABENEFICIARY 59:SHANGHAI DONGHAI GARMENTS IMP. & EXP. CORP.NO. 214 HONGMEI ROADSHANGHAIDOC. CREDIT AMOUNT 32B: USD600.000,00AVAILABLE WITH/BY 41D: BANK OF CHINA

6、 BY NEGOTIATIONDRAFTS AT 42C: 60 DAYS SIGHTDRAWEE 42D: FUJI BANK LTD. NEW YORK BRANCH FOR 100PCT INVOICE VALUEPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING/DISPATCH AT/ FROM 44A: SHANGHAIFOR TRANSPORTATION TO 44B: OSAKA/YOKOHAMA AT BUYERS OPTIONLATEST DATE OF SHIPMENT: 44C: SEP.

7、30TH,2014DESCRIP. OF GOODS 45A: 5000DOZ. PURE COTTON MENS SHIRT ART. NO.011323 SIZE ASSORTMENT:S/2 M/6 L/4 PER DOZEN AT USD 120.00 PER DOZ. CIF KOBE/ OSAKA, PACKED IN CARTONS OF 12 DOZ. EACH.DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE IN FOUR COPIES. +FULL SET CLEAN ON BOARD BILLS OF LADING M

8、ADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 110% COVERING ALL RISKS AS PER ICC DATED JAN.1ST,1981.+CERIFICATE OF ORIGIN BY AQSIQ.+INSPECTION CERTIFICATE ISSUED BY APPLICANT OR ITS AGENT.+CERTIFICATE IS

9、SUED BY APPLICANT STATING THAT THE SHIPPING SAMPLE HAS APPROVED BY THE APPLICANT.ADDITIONAL COND. 47A: + DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER DATE OF ISSURANCE OF THE BILL OF LADING, BUT IN ANY EVENT WITHIN THIS CRDIT VALIDITY. + ALL DRAFTS MUST BE MARKED DRAWN UNDER FUJI BANK LTD STATIN

10、G THE DOCUMENTARY CREDIT NUMBER AND THE DATE OF THIS CREDIT. CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN FOR BENEFICIARYS ACCOUNTCONFIRMATION 49: WITHOUTINSTRUCTION 78:ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO FUJI BANK LTD BY ONE LOT EXPRESS COURIER.THIS CREDIT IS SUBJECT TO UCP(2007 REVISION)

11、 ICC PUBLICATION NO.600.审证练习（2）一、合同资料SALES CONTRACT NO:ST05-016BUYER:JAE & SONS PAPERS COMPANY DATE:AUGUST 08,2005 203 LODIA HOTEL SIGNED AT:NANJING OFFICE 1546 DONG-GU,BUSSELLER: WONDER INTERNATIONAL COMPANY LIMITED NO.629,QIJIANG ROAD HEDONG DISTRICT, NANJING This Contract is made by the Seller: w

12、hereby the Buyers agree to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below:COMMODITY:UNBLEACHED KRAET LINEBOARDUNIT PRICE:USD 390.00/PER METRIC TON,CFR BUSAN KOREATOTAL QUANTITY:100 METRIC TONS,10% ARE ALLOWED.PAYMENT TERM: BY IR

13、REVOCABLE L/C 90 DAYS AFTER B/L DATETOTAL VALUE:USD 39,000.00( SAY U.S. DOLLARS THIRTY NINE THOUSAND ONLY. *10% MORE OR LESS ALLOWED)PACKING: To be packed in strong wooden cases, suitable for long distance ocean transportation.SHIPPING MARK: The Seller shall mark each package with fadeless paint the

14、 package number, gross weight, measurement and the wording:“KEEP AWAY FROM MOUSTURE”，“HANDLE WITH CARE”,etc. and the shipping mark :ST05-016 BUSAN KOREATIME OF SHIPMENT:ON OR BEFORE OCTOBER 02,2005PORT OF SHIPMENT:MAIN PORTS OF CHINAPORT OF DESTINATION:BUSANINSURANCE: To be covered by the Buyers aft

15、er shipmentDOCUMENTS:+Signed invoice indicating L/C No and Contract No.+Full set(3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/”Freight Prepaid” made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight.+Cert

16、ificate of Origin.+No solid wood packing certificate issued by manufacture.OTHER CONDITIONS REQD INLC:+All banking charges outside the opening bank are for beneficiarys a/c.+Do not mention any shipping marks in your L/C+Partial and transshipment allowed.REMARKS: The latest date of L/C opening: 20 Au

17、gust, 2005BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27 ： 1 / 1FORM OF DOC. CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： S100-108085DATE OF ISSUE 31 C ： 050825DATE AND PLACE OF EXPIRY *31 D ： DATE 051001 PLACE APPLICANTS COUNTRYAPPLICANT *50 ： JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFF

18、ICE 1546 DONG-GU, BUSANBENEFICIARY *59 ： WONDER INTERNATIONAL COMPANY LIMITED NO.629,QIJIANG ROAD HEDONG DISTRICT, NANJINGAMOUNT *32 B ：CURRENCY HKD AMOUNT39.000,00AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42 C ：DRAFTS AT 90 DAYS AFTER SIGHT FOR FULL INVOICE COSTDRAWEE 42

19、A ：OURSELVESPARTIAL SHIPMENTS 43 P ：NOT ALLOWEDTRANSSHIPMENT 43 T ：NOT ALLOWEDLOADING ON BOARD 44 A ：MAIN PORTS OF CHINAFOR TRANSPORTATION TO 44 B ：MAIN PORTS OF KOREALATEST DATE OF SHIPMENT 44 C ：051031DESCRIPT OF GOODS 45 A ： +COMMODITY: UNBLEACHED KRAET LINEBOARD. U/P:USD 390.00/MT TOTAL:100MT 10

20、% ARE ALLOWED PRICE TERM:CIF BUSAN COUNTRY OF ORIGIN:P.R. CHINA PACKING: STANDARD EXPORT PACKING SHIPPING MARK:ST05-016 BUSAN KOREADOCUMENTS REQUIRED 46 A ：COMMERCIAL INVOICE IN TRIPLICATE IN 3 COPIES INDICATING L/C NO. & CONTRACT NO. ST05-0182.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE

21、OUT TO ORDER AND BLANK ENDORSED AND MARKED “ FREIGHT TO COLLECT ”AND NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIES QUANTITY/GROSS AND NET WEIGHTS.4. CERTIFICATE OF ORIGIN IN 3 COPIES.5.FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 120 PCT OF INVOICE VALU

22、E COVERING F.P.AADDITIONAL COND. 47A： 1.T/T REIMBURSEMENT IS PROHIBITED 2.WE WILL NOT REMIT THE NEGOTIATING BANK UNTIL THE GOODS INSPECTED IN DESTINATION AND ISSUANCE OF THE CERIFICATE CHARGES 71B : ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 4

23、8 : DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49：WITHOUTINSTRUCTIONS 78: +WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND THE DOCUMENTS IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY.SEND. T

24、O REC. INFO.: 72：/SUBJECT TO U.C.P. 1993 REVISION PUBLICATION NO.500KEYS1. DATE OF ISSUE 050825 1. Aug. 20 ， 20052.DATE AND PLACE OF EXPIRY DATE 051001 2.DATE 051023PLACE APPLICANTS COUNTRY PLACE BENEFICIARY3.CURRENCY HKD 3 USD4.AMOUNT:USD39000.00 4.USD39000.00,10% MORE OR LESS ALLOWED5.DRAFTS AT 90 DAYS AFTER SIGHT 5. 90 DAYS AFTER B/L DATE6.PARTIAL SHIPMENT:PROHIBITED 6.ALLOWED7.TRANSSHIPMENT