信用证审证练习及答案

练习1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。合同如下所示：中国国际纺织品进出口公司江苏分公司CHINAINTERNATIONALTEXTILESDECORP.JIANGSUBRANCH20RANJIANGROAD,NANJING,JIANGSU,CHINA销售确认书纸与MO.：CNT0219SALESCONFIHMA.TION日期DATE：MAY10,2004QURREFERENCE；IT12JJS买方BUYERS,TAIHINGLOONGSDN,BHD,KUALALUMPUR.地址ADDRESS；7/F,SAILINGBUILDING,NO.50AIDYSTREET,KUALALUMPUR,MALAYSIA电话TEL：060-3-74236211传真FAX：060-3-74236212兹经买卖双方同意成交下列商品，订立条款如下：THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW：DESCRIPTIONOFAMOUNTGOODSQU处ITITYUMITPRICE100%COTONGP_EELAWN（300,000YARJDSIFSINGAPORE@HKD3.0CPER¥ARDHKD900,000.00装运SHIPMENT；DURINGJUNEZJULY,20QLINTRANSITTOMALAYSIA付款条件PAYMENT：保险INSURANCE：IRREVOCABLESIGHTL/CTOBEEFFECTEDBYSELLERSCOVERINGWPAANDWARRISKSFOR10%OVERTHEINVOICEVALUE买方（签章）THEBUYER卖方（签章）THESELLER队皿叫L仪叫『跳＜?畋理HA上物”叫中国国际纺织品避出口公司江苏分公司CHINAINTERNATIONALTEXTILES1比CORPJIANGSUBRANCH买方开来的信用证如下所示：FROMBANGKOKBANKLTD.」KUALALWURDOCUTiIEITTARYCREDITNO.s01/12345,DATE：JUNE12,2004ADVISINGBANK：BAI-IKOFCHINA,JIANGSUBRANCHAPPLICANT：TAIHINGLOONGSDN,BHD.,P.O.民666KUALALOTiTURBENEFICIARY：CHINAHAT’LTE5CTILESl/ECORP.,BEIJINGBRANCHAMOUNT:HKD900,000.00（HONGKONGDOLLARSTWOHUNDREDTHREETHOUSANDONLY）EXPIRYDATE：JUN15,.2004.IMCHINAFORNEGOTIATIONDEARSIRS:WEHEREBYISSUETHISDOCUMENTARYCREDIT工NYOURFAVOR,VfflICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFT（S）INDUPLICATEATSIGHTDRAWONBENEFICIARYBEARINGTHECLAUSE:"DRAWNUNDERL/CNO.98/12345OFBOGKOEBANELTD.,KUALALUMPURDATEDJUNE12,2004”ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS：-SIGNEPINVOICEINQUADRUPLICATECOUNTER-SIGNEDBYAPPLICANT.练习2审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来。DEUTSCHEBANKA.G..HAJMBUKGAPPLICANT：IMBURGERGEMEIWIRTSGESSELSCHAFTSA.G.:：/1LOTURG,G-EM6NYDATEMIDPLACEOFEXPIKY：Is1§EP.2004INHAMBURGADVISINGBANK；L；BAMK;.OFCHINA,TIAMJI5T,CHINAAMOUNT;口(SAYUSDEIGHTTKOUSAUD)SHIPMEUTFROMCHINATOHAMBURGNOTLATERTHAN2Q1'SEP.2004DRAFTATSIGHJ-DRAWMONBET4EFICIARYACCOMPANIEDBYTHEFOLLOWINGDOCUKEUTS：1.SIGNEDINVOICEfcoUNTERSIGNEDEYAFFLIC幽T「2：CERTIFICATEOFORIGINISSUEDBYBAMKOFCHINA,TIANJIK.&SHIP’5CLASSIFICATIONISSUEDEYLLOYD’3INLOMDONFULLSETOFCLEAU5BOAKDME龈B/L,MAUE^HTTOORDER,BL^KKENDORSED,MASKED^FKEIGETPREPAID'JAITONOTIFYEEMEFICIARYrSHIPPERISQPLICAITLINSTJWICEPOLICYCOVERINGALLR贫威AUDV四尺工甑ADDINGONDECKCLAUSEASPERCICFOR150PCTINVOICEVALUE.CLMMIFAUYPAYABLEIMGERMTf.WEIGHTNOTEGOBTERSIGHEDBYAPPLICANT.INSPECTIONCERT.ISSILEBBYADVISINGBAIiK.COVERING:M/TBITTERAPRGOTKERNELS1GRADE朝JSD30。PERM/TCIFHAMBITKG.fiEliIAKKS;ALLBANKIITGCHARGERAREFORBENEFICIARY"SACCOUNT.2)DRAFTAM)DOCLIYEMTSTO5ESEKTBYTHENEGOTIATINGBJOTTOUSWITHIN24HOURSBYREGISTEREDAIOaILINT¥0LOTS.,3)SHIPPINGTOESASREAD:ABCROTTERDAMNO.1-ITTHISCEEDITISSUBJECTTOUCPNO.500.VEHEKEBTENGAGETHATPAYlrtElFTWILLEYDULYMODEAGAINSTD0CU1IEKTSPRESE1ITEDIMCONFORMITYFETHTERMSOFCKEDIT.DEUTSCHEBANKA.G.,,HAlffiURG(sighed).练习3分析信用证，填写信用证分析单一份。

信用证分析单银行编导合-约受益人证号开证银行进口百开证.日期.索汇・起运口岸•目的地金额可吉・联陵头：.■■汇票口台分批r汇票期限见票天期装运期限注意效期地点提单日—.天内议付.天内寄单单证-名称提单副本提单商业发票其他・发票海关发票装箱单重E单R码单保险单产地证普制产地证贸促产地证出□许，.可■证装船・证书,投保通知寄投保通知邮据雷单证明寄单邮据雷样证-成1寄］样■邮据银行客户提.单ji—1_>>\:保除通知运替湎付保颔另加%赔款地点.信用证审证练习参考答案练习1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。FROMBANGKOKBA1IELTD.,KTJALALm.ffURDOCUMENTJiKYCREDITNO.j皿，12冽5,DA1T：JUNE12,2004仙VIS工MGEANK;EJiKE^FCHINA,JIANGSUDROCHAPPLICANTrTAIHINGL（）0NGSDN,BIW.,P.Q,B.666KUJiLALUMP皿EEWEF工CUKY二CEDJA雌隹珏4应为LNTEBN直JIONAL）■ITXHLES工/EgRP,』BE股而1G（应为JT仙GSU）BKAWCHAMOUNT：HKD900,000：OO口心加囱画1KLLA?方TWO皿NLRmTUMETiKJlEANP01几¥）E成为UONGKOITGDOLLARSNINEHUNDREDTHOUSANDOHLY}EXPIRYDATE二（应为JULY或AUG）15,20G4INCHINAFDRUEGOTIATI0BDEAR51WEHEREBYISSUETHISDOCUlffiNTmCEEDITIW¥供很FAVOR,WICHISAVAIL^LEBYNEGOTIATIONOFYOLADRAFTS）INDUPLICATEATSIGKTDRA机TOU庭成省电解其应为OURSELVIiihBE?JKINGTEECLAUSE：*DRAWNUKPERL/CNO.9S/12345OFBANGKOKBJillKLTD..KUALALUMPURDATEDTUME12,2004"ACCOMPAIWEDBYTHEFOLLOWINGDOCUMENTSr-SIGNEDINVOICEINQUAERBFLICATEBUMTED.二工口画（不能播受）BYAPPLICANT.-FULLSETOFCLEJiNONBO^RD0CEA1IE工LL?OFLADINGFLADEOUTTOORDER,ENDORSEDINBLAlJKjMARKED〃FRE工GITTCOLLECT'1应为PREPAID）ANDNOTIFYBLIJEFI匚工AE工（不能接受）-JURINIiINSURANCEPOLICYORCERTIFICATEFORFULLINVOICEVALUEPLUSS骐（应为10%）WITHCI.AIMSPAYABLEINNANJINGINTHESAFECURKEIICYASTHEDKAFTCOVERING独feR工诚S（应为iWPA）用NDWAKRISKSFROMWEEHCUSETOWAREHOUSEUPTOKUALALraiPrjRINCLUDINGSRCCCLAUSEASPERPICC1/1/1981.-PACKINGLISTINQUADROTLICATE.-..CEKTIFICATEOFORIGINISS'UEDBYBABE辱至皿班IgIG（不能接受）.-SHIP'SCLASSIFICATIONISSUEDEYLK）7P『HIL口航ON.（不自3接受）COVERING：：ABOUT3Q0,000YARDS.OF15%IKLYEE喇？5%ETT91J：应为1069fCOIT0N）GREYLAW.ASPEREUTER’SORDERNO.TH-108DATEDm4&2004TOBEDELIVEREDONTWOEQUALSHIFMEWTSDUEIMO杂吟^（应为JW/JULY）.ALLBACKINGCRARGESOirTSIDEMALAYSIAAREFORTHEACCOTJMTOFBENEFICIAKY.SHIPIffiNTFROMCHINATOPORTKELANGLATESTJULY31-'：2OO4.PARTIALSWPMFMTSAREALLO™D.TRANSSHIPJ1ENTFROHIBITTED.无HEFLEBTENGAGE1VITHDRAWE监』ENDORSEESAMDEONAFIDEHOLDERSTHATDKAFTSDRAWAITONEGOTIATEDINCOKPOEMITTWITHTHETEMSQFTHISCKEDITWILLBEDULYHONOREDONPRESENTATION.SUBJECTTO［皿，13［应为UCP500）BANGKOKBAWKLTD一KUALALTJMPDR（SIGHED）练习2审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来，并填写信用证分析单一份。DEUTSCHEBANKnG,HAMBURG改：本信用证无受益大，无旺证日掰APPLLCm：-HAJiWUEGERGEJ^EIWIRTSGESSELSCHAFTSA.G.,EMEUEG/GE烟ANYDmAJWPLACEOFEXPIRYf1：TSEP.2004INHAMBURGADVISINGBfiNKlE乱肥OFCHINA^丁工画工叫CHINA削OUMT：USD9,000.00■¥USDmCIITTTiOUBW始（应为SAYUSDOLLARSNINETHOUSW）SHIPMENTFROM^CHINATOHAMBURGNOTLATERTHAWMTIi阻■.Ml（与有效期矛盾）DRAFTATSIGHTDRAWONBENEFICIARYACCOJTANTEDBYTHEFOLLOW工NGDOCUMENTS：SIGHEDUIVO工CE^UNTIiRSEJNE口E可皿「仃已课.《不能接受）CERTIFICATEOFORIGINISSUEDEYTIJ1NJIM.f不能接受）SHIPJSCLASSIFiCATIOITISSUEDEYLL加3卬LCTOM（不能接受）FULLSETOFCLEANONBOjlRDOCEAI-IB/L;KM）EOUTTOORDER,BL^KENDORSED,KARKEDFREIGHTPREPAID^AIWNOTIFTbEMEir工仃颂¥,SHIPPERIS虹TLICANT.：.（EENEIFIAE应与亚FLIC即互换）INSURANCEPOLICYCOVIiKINGALLRISKSMmRISKADDINGGIJDECKCLAUSEAS:FER■CIGFOR技斜口T（不能接受）RTVOKE见乩UE，CL出工MIFANTPAYABLEINGER1MY.E.WEIGHTNOTECOUTER匕江/DAHUCAKT（不能接受）.6.INSPECTIONCERT.ISS1EDE¥⑪革"工的EAIR式不能接受JCOVERING：■-10.K/TBITTER^PRCOTKERNELS1GRAPE@USD900.PERM?TCIFHAMBURG.KEMA曲3/1）ALLE仙KING。理RGES爪EFOR£ENEFICIJffiYJSACCOUNT.,2】DRAFTANDD0CTMEMT3TOBESEUTBYTHEMEGOTIATINGEAUETOUSWITHIN24HOURSBYREGISTHEEDAIRJUILINTWOLOTS,S）SHIPPINGMAKESASRUAB-ABCROTPERDMNO,.1-UPTHISCKEDITISSUBJECTTOUCPNU/500.-怔RliREBYENGAGETHATPAYKEJn'WILLBYDULYMODEAGAINSTBOCllENTSPRESENTEDINCONFOOITYWITHTERMSOFCREDIT.DEUTSCHEBANKA.G.3H/WURG（sighed）.练习3分析信用证，并填写信用证分析单一份。

信用证分析单银行编号合S/CN0;-2Kll121,JSLORDERNO.：4500207220受益人SOHO-TEXTILEAI®