审核信用证练习2

审核信用证练习二班级姓名学号.根据销售合同条款审核信用证销售合同条款Theseller：ChinaNationalCereals,Oils&FoodstuffsCorporationThebuyer：HongKongFoodCompany,VancouverNameofCommodity：GreatWallBrandStrawberryJamSpecification：340grameachtinQuantity：50000tinsUnitePrice：CAN$2.50PERTINCFRC3%VANCOUVERTotalAmount：CAN$125,000Shipment：shipmentfromchinaporttoVancouverduringNov.2011,partialshipmentareallowedandtransshipmentisallowed.Payment：IrrevocableL/Catsight,Documentsmustbepresentedwithin15daysafterdateofissuanceofthebillsofladingbutwithinthevalidityofthecredit.COMMECIALBANKOFVANCOUVERDATE:Oct.5,2011TO:ChinaNationalCereals,Oils&FoodstrffsCorporationBeijing,ChinaDATE:Oct.5,2011AdvisedThroughBankofChina,BeijingNO.BOC11/10/05IRREVOCABLEDOCUMENTARYLETTEROFCREDITDearSirs:WeopenthisbyorderofHongKongFoodCompany,VancounverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftsdrawnonusatsightaccompaniedbythefollowingdocuments:一Fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsed,markeduFreightCollect”datednotlaterthanNovember30,2011andnotifyapplicant.—Signedcommercialinvoiceinquintuplicate.一Canadiancustomsinvoiceinquintuplicate.一Insurancepolicies(orcertificates)induplicatecoveringmarineAllRisksandwarriskssubjecttoP.I.C.C.dateJan.1st,1981.EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:50000tinsof430gramsofGreatWallStrawberrryJam,atCAN$2.50pertinCFR3%Vancouver,detailsasperyourS/CNo.94/8712Partialshipmentareallowed.Transhipmentisallowed.ThisCreditexpiresonNovermber30,2011fornegotiationinChina.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(2007Revision),InternationalChamberofCommercePublicationNo.600.2.请根据下列合同条款及审证要求审核国外来证,2.请根据下列合同条款及审证要求审核国外来证,指出信用证中存在的问题,并说明如何修改。SALESCONFIRMATIONS/CNO：954361DATE：June15,2011THEBUYER:TheEasternTradingCompany,Osaka,JapanTHESELLER:ShanghaiDonghaiGarmentsImp.&Exp.Corp.,Shanghai,ChinaNAMEOFCOMMODITYANDSPECIFICTION：PureArt.SizePureArt.SizeQUANTITY：5000No.9-71323AssortmentS/3M/6andL/3perdozensdozens3%moreorlessatseller5soptionPACKING：EachpieceInapolybag,halfadozentoapaperbox,10dozenstoacartonUNITEPRICE:US$120.00perdoz.CIFC5%Kobe/OsakaSHIPMENT：DuringAug./Sept2011IntwoequalshipmentsINSURANCE：Tobecoveredbythesellerfor110%ofInvoicevalueagainstallRisksasperChinaInsuranceClausedatedJan.1st,1981.YAYMENT：ByIrrevocableletterofcreditpayableatsight,toreachthesellernotlaterthanJuly20,2011andremainvalidfornegotiationInChinauntilthe15thdaysafterthedateofShipment.IRREVOCABLEDOCUMENTARYLETTEROFCREDIT

FUJIBANK,LTD.1-CHOME,CHIYODA-KUC.P.0.BOX148,TOKYO,JAPANJuly15th,2011AdvisingBank:BankofChina,ShanghaiBeneficiary: Amount:notexceedingShanghaiDonghaiGarmentsImp.&Exp.Corp. US$600,000.00ShanghaiChinaDearSir:AttherequestofTHEEASTERNTRADINGCOMPANY,Osaka,Japan.WehereIssueInyourfavourthisIrrevocabledocumentaryCreditNo.219307whichIsavailablebyacceptanceofyourdraftat30daysaftersightforfullInvoicevaluedrawnonFujiBankLtd.NewYorkBranch,NewYork,N.Y.U.S.A.bearingthisclause:uDrawnunderdocumentaryCreditNo219307ofFujiBankLtd."accompaniedbythefollowingdocuments:SignedCommercialInvoiceInfourcopies.FullsetcleanonboardBillsofLadingmadeouttoorderandblankendorsedmarkedufreightcollect”andnotifyapplicant.InsurancePolicyforfullInvoicevalueof150%coveringallRisksasperICCdatedJan.1st,1981.)CertificateofOriginIssuedbytheChinaExitandEntryInspectionandQuarantineBureau.InspectionCertificateIssuedbyapplicant.Covering:5000dozensPureCottonMen，sShirtsArt.No.9-71323SizeAssortment:S/3>M/6>L/3perdozenAtUS&120CIFC5%Kobe/Osaka,packedIncartonsof10dozenseach.ShipmentfromChinesePorttoYokohamaatbuyer'soptionnotlaterthanSept.30,2011.TransshipmentIsprohibited,partialShipmentsareallowed.ThecreditIsvalidInShanghai,China.Specialconditions:Documentsmustbepresentedwithin15daysafterdateofIssuanceoftheBillsofLading,butInanyeventwithinthiscreditvalidity.Weherebyundertaketoh