根據(jù)合同審核信用證.doc

根據(jù)合同審核信用證以下是受益人根據(jù)合同規(guī)定審核來證的實(shí)務(wù)操作，先看合同，然后根據(jù)合同內(nèi)容審核信用證中與合同不相符的地方。買賣合同上海茂林貿(mào)易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China銷售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree tobuy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00ART. NO.HX88600PCSUSD16.30/PCUSD9780.00ART. NO. HE21720PCSUSD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts atsight to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value covering all risks and war risk ofInstitute Cargo Clause (A)Documents required1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by a relevant authorityThe SellerThe BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company張三Whuit Brown簽署Signature進(jìn)口國開來的信用證：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDONCREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDONUNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP.NO.97 MAOMING NAN ROADSHANGHAI P. R. OF CHINAAMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDONLATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN2008X826LONDONNO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.經(jīng)審核，信用證存在以下問題： 1.合同規(guī)定信用證有效期為裝運(yùn)日后15天，即2008年10月30日，而信用證為2008年10月20日;2.根據(jù)合同信用證的到期地點(diǎn)不應(yīng)在英國，而應(yīng)在中國。3.受益人名稱與合同有差異，名稱應(yīng)為“CO.”，而不是“CORP.”。4.信用證金額大小寫都有誤，應(yīng)是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。5.根據(jù)合同中匯票期限應(yīng)為即期，而信用證錯(cuò)為見票后30天遠(yuǎn)期。6.根據(jù)合同，可以分批裝運(yùn)，信用證錯(cuò)為不可