信用證審核1答案

1、題目要求和說(shuō)明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對(duì)信用證進(jìn)行審核并提出改證要求下載模板0302_信用證審核結(jié)果.doc相關(guān)說(shuō)明世格公司與加拿大NEO公司達(dá)成交易后，2001年4月8日，世格公司收到NEO公司通過(guò)加拿大皇家銀行開來(lái)的編號(hào)為01/0501-FCT的信開本信用證。試根據(jù)SHDS03027出口合同對(duì)信用證進(jìn)行審核，指出信用證存在的問(wèn)題并提出具體的改證要求。銷售合同SALES CONTRACT賣方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA編號(hào)NO.

2、:SHDS03027日期DATE:APR.03, 2001地點(diǎn)SIGNED IN:SHANGHAI買方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA買賣雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數(shù)量Q

3、uantity3. 單價(jià)及價(jià)格條款Unit Price & Trade Terms4. 金額AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277

4、.607645.40Total:2039SETS46980.00允許With10%溢短裝，由賣方?jīng)Q定More or less of shipment allowed at the sellers option5.總值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包裝PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.T

5、OTAL: 1639 CARTONS.7.嘜頭Shipping MarksAT BUYER'S OPTION.8.裝運(yùn)期及運(yùn)輸方式Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2001 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9.裝運(yùn)港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保險(xiǎn)InsuranceTHE S

6、ELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11.付款方式Terms of PaymentTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2001 VALID FOR NEGOTIATI

7、ON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.備注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE P

8、ER-ADVISEDTELEX NO. 4720688 CADATE: APR 8, 2001PLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANK'S REF. NO.ADVISING BANK:通知行SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA

9、BENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE信用證有效日期: MAY 15, 2003FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT

10、IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+SIGNED COMMERCIAL INVOICE AND 3 COPIES.+PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISS

11、UED BY THE CHAMBER OF COMMERCE.+FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+INSURANCE POLICY大保單 OR CERTIFICATE

12、 FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+BENEFICIARYS CERTIFICATE受益人證明 CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS運(yùn)輸單據(jù) HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.提早辦理進(jìn)口清關(guān)COVERING SHIPMENT PF:4 ITEMS TERMS OF CHIN

13、ESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS03027 DATED APR. 3, 2001. FOB / CFR / X CIF/ FAX TORONTO CANA

14、DA.SHIPMENT FROMSHANGHAITOVANCOUVERLATEST最晚裝運(yùn)日期APRIL 30,2001PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS匯票 TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE

15、STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION額外說(shuō)明: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.+ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CYCONTAINER AND B/L SHOWING THE SAME.提單上要顯示+THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+DOCUMENTS WHICH FA

16、IL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE不符點(diǎn)費(fèi) OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. B

17、ANK議付銀行做押匯. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERN

18、ATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE1. 信用證大小寫金額不一致，大寫金額錯(cuò)誤(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金額(USD46980)，應(yīng)為USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。2. 信用證在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，易產(chǎn)生逾期，且與合同要求不符，應(yīng)改在國(guó)內(nèi)到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。3. 加減保率為30%( FOR 130 PERCENT OF INVOICE VAL