2023年信用证审核练习

1、请根据所给协议审核信用证SHANGHAILIGHTINDUSTRIALPRODUCTSIMPORT

ANGEXPORTCORPORATION

128HuqiuroadShanghaiChinaSALES

CONFIRMATIONTele:86-21-23140568

NO：PLW253

Fax:86-21-25467832DATE:Sept.15,2TO：CONSOLIDATORSLIMITED

RM.13001-13007E,13/F,

ASUATERMINALSWeherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelowNAMEOFCOMMODITY:ButterflyBrandSewingMachine

SPECIFICATION:

JA-1153DrawersFoldingCover

PACKING:

Packedinwoodencasesofoneseteach.

QUANTITY:

Total5500sets

UNITPRICE:

US$64.00persetCIFC3%H.K.

TOTALAMOUNT:

US$352023.00

(SayU.S.dollarsthreehundredandfiftytwothousandonly.)

SHIPMENT:

DuringOct./Nov.2023fromShanghaitoH.K.withpartialShipmentsandtransshipmentpermitted.INSURANCE:

Tobecoveredbythesellerfor110%oftotalinvoicevalueagainst

Allrisksandwarrisksaspertherelevantoceanmarinecargo

clausesofthePeople’sInsuranceCompanyofChinadated

January1st,1981.

PAYMENT:

ThebuyershouldopenthroughabankacceptabletotheselleranIrrevocableLetterofCreditat30daysaftersighttoreachtheSeller30daysbeforethemonthofShipmentvalidfornegotiation

inChinauntilthe15thdayafterthedateofshipment.

REMARDS:

Pleasesignandreturnonecopyforourfile.The

Buyer:

The

Seller:

CONSOLIDATORS

LIMITED

CORPORATION

SHANGHAILIGHTINDUSTRIAL

PRODUCTSIMPORT&EXPORT信用证HONGKONG&SHANGHAIBANKINGCORPORATION

QUEEN’SROADCENTERAL,P.O.BOX64Advisedthrough:BankofChina,

NO.

CN3099/714

ShanghaiBranch,

DATEOct.2,2023H.K.

To:ShanghaiLightIndustrialProductsImport&ExportCorp.

128HUQIUROADSHANGHAI,CHINA

DearSirs:

WearepleasedtoadvisethatforaccountofConsolidatorsLimited,H.K.,weherebyopenourL/CNo.CN3099/714inyourfavorforasumnotexceedingaboutUS$330000.00(SayUSDollarsThreeHundredThirtyThousandonly)availablebyyourdraftsonHSBCat30daysafterdateaccompaniedbythefollowingdocuments:

1.Signedcommercialinvoicein6copies.

2.PackingListinquadruplicate.

3.Fullsetof(3/3)cleanonboardB/Lissuedtoourordernotifytheabovementionedbuyerandmarked“FreightCollect”datednot

laterthanOctober31,2023.FromShanghaitoHongKong,Partialshipmentarenotpermittedandtrans-shipmentisnotpermitted.

4.Insurancepolicyin2copiescoveringC.I.Ffor150%invoicevalueagainst

AllrisksandwarrisksaspertherelevantoceanmarinecargoclausesofthePeople’sInsuranceCompanyofChinadatedJanuary1st,1981.

5.CertificateofOriginissuedbyChinaCouncilforthePromotionofInternationalTrade.

DESCRIPTIONGOODS:

5500setsSewingMachineArt.No.JA-115packedinwoodencasesorcartonseachatUS$64.00CIFH.K

Draftsdrawnunderthiscreditmustbemarked“drawnunderHSBC,H.K.,”bearingthenumberanddateofthiscredit.

WeundertaketohonorallthedraftsdrawnincompliancewiththetermsofthiscreditifsuchdraftstobepresentedatourcounteronorbeforeOct.31,2023.

SPECIALINSTRUCTIONS:

(1)ShipmentadvicetobesentbytelefaxtotheapplicantimmediatelyaftertheshipmentstatingourL/CNo.,shippingmarks,nameofthevessel,goodsdescriptionandamountaswellasthebillofladingNo.anddate.Acopyofsuchadvicemustaccompanytheoriginaldocumentspresentedfornegation.

(2)Thenegotiatingbankiskindlyrequestedtoforwardalldocumentstous(HONGKONG&SHANGHAIBANKINGCORPORATIONQUEEN’SROADCENTERAL,P.O.BOX64标准答案：1、信用证的金额与协议不符。

2、付款期限与协议不符，应为；at30daysaftersight

3、协议上是允许分批和转运的，，而L/C不允许，应改证

4、提单的运费支付不对的，应当是“FreightPrepaid”

5、提单的签发日期不对的，应当是DuringOct./Nov.2023

6、投保金额大于协议规定，应为110％的发票额

7、单价条款错误，应当是US$64.00persetCIFC3%H.K.

8、到期议付地点有误。应当内陆地点

9、议付有效期有误，应当是：untilthe15thdayafterthedateofshipment.

10、包装有误，应当是packedinwoodencases2、请根据所给协议审核信用证

销售协议条款

Theseller：ChinaNationalCereals,Oils&FoodstuffsCorporation

Thebuyer：HongKongFoodCompany,Vancouver

NameofCommodity：GreatWallBrandStrawberryJam

Specification：340grameachtin

Quantity：50000tins

UnitePrice：CAN$2.50PERTINCFRC3%VANCOUVER

TotalAmount：CAN$125,000

Shipment：shipmentfromchinaporttoVancouverduringNov.2023,partialshipmentsareallowedandtransshipmentisallowed.

Payment：IrrevocableL/Catsight,Documentsmustbepresentedwithin15daysafterdateofissuanceofthebillsofladingbutwithinthevalidityofthecredit.COMMECIALBANKOFVANCOUVERTO:ChinaNationalCereals

DATE:Oct.5,2023

Oils&FoodstuffsCorporation

Beijing,China

AdvisedThroughBankofChina,Beijing

NO.BOC03/10/03

IRREVOCABLEDOCUMENTARYLETTEROFCREDIT

DearSirs:

WeopenthisbyorderofHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftsdrawnonusatsightaccompaniedbythefollowingdocuments:

—Fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsed,marked“FreightCollect”datednotlaterthanNovember30,2023andnotifyapplicant.

—Signedcommercialinvoiceinquintuplicate.

—Canadiancustomsinvoiceinquintuplicate.

—Insurancepolicies(orcerti