审核信用证 课件

1、信用证的审核（练习一）,(original) shanghai yuanda import &export company 上海市溧阳路1088号龙邸大厦16楼 16th floor, dragon mansion, 1088 liyang road, shanghai 200081 china 电话：00862156666624 传真：00862156666698 销货合约 sales contract 编号no.yd-mdsc9811 日期date:1998/11/8,买方：mauricio deports international s.a. 地址：rm 1008-1011 conven

2、tion plaza, 101 harbor road, colon, r.p. 电话：50725192334 传真：50725192333 兹经买卖双方同意成交下列商品订立条款如下：,remarks: with 5% more or less both in amount and quantity at sellers option. packing: 50kg to one gunny bag. total 40000 bags. shipment:to be effected during december 1998 from shanghai, china to colon, r.p.

3、 allowing partial shipments and transshipment. insurance: to be covered for 110% of invoice value against all risks as per and subject to ocean marine cargo clause of p.i.c.c dated 1/1/1981. payment: the buyer shall open through a first-class bank acceptable to the seller an irrevocable l/c at 30 da

4、ys after b/l date to reach the seller november 25 1998 and valid for negotiation in china until the 15th day after the date of shipment. sellers buyers shanghai yuanda mauricio,提示： 1、applicant 名称错误。maurlcio改为mauricio 2、applicant地址错误。rm1008-1101改为1011 3、beneficiary名称错误。export&import 改为 import & expor

5、t 4、信用证到期地在国外。开征行柜台前改为通知行柜台前。 at the counter of citibank n.a.panama改为 citibank of shanghai 5、汇票付款期限推迟。30 days after sight改为30 days after b/l date. 6、装运期提前了。12月15日改为12月31日,7、提单条款中运费规定有误。freight to be collected改为freight prepaid 8、提单条款中正本份数。2/3改为3/3 9、箱单条款中有关包装。new gunny bags改为gunny bags. 10、保险条款中加保率错误

6、。plus 110%改为plus 10%。保险险别有误， institute cargo clauses clause a 改为： all risks as per and subject to ocean marine cargo clause of p.i.c.c dated 1/1/1981 11、数量未有规定5的增减。 12、合同日期错误。11月18日改为11月8日 13、交单日太紧。5天改为21天。 14、目的港不妥。panama改为colon r.p. 15、应该允许分批和转运。,16、检验条款应作修改，改为我方的检验机构出具的检验证书。 17、没有信用证适用的惯例。subject

7、 to ucp 500.,sales confirmation the seller: huaxin trading co.,ltd address: 14th floor kingstar mansion, 676 jinlin road, shanghai china the buyer: james brown & sons address: #304-310, jalan steet, toronto,canada,案例2,packing: hx2012 in carton of 2 sets each and hx1115, hx4405 and hx4510 to be packe

8、d in cartons of 1 set each only. total :1639 cartons port of loading & destination: from shanghai to: toronto time of shipment: to be effected before the end of april 1998 with partial shipment not allowed and transhipment allowed terms of payment: the buyer shall open to the seller an irrevocable l

9、/c at sight to reach the seller before april 10, 1998 valid for negotiation in china until the 15th day after,the date of shipment. insurance:the seller shall cover insurance against w.p.a. and clash & breakage & war risks for 110% of the total invoice value as per the relevant ocean marine cargo clauses of p.i.c.c dated 1/1/1981. confirmed by: the buyer 赵建国 signature,1、信用证大小写不一致，eighteen change to eighty 2、信用证在国外到期，改为：for negotiation in beneficiary countr