審核信用證題目附答案

1、1.根據(jù)提供的外銷合同對信用證進行審核并提出修改信用證的意見。SALES CONFIRMATIONSellers :Contract No.:HK012TANGSHAN FOREIGN TRADE IMP .AND EXP . CORPORATIONDate :FEB.12,2014188 JIANSHE ROAD TANGSHAN ,CHINASigned at:TANGSHANBuyers :HONGYANG TRADING CO. LTD., HONGKONG 311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buye

2、rs have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO.P97811ART NO.P97801AIRCONDITIONER(HUALING BRAND) KW-23GW KW-25GW10000PCS10000PCSHKD50.00HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCSHKD 1

3、000000.00With 10 % more or less both in amount an quantity allowed at the seller' s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAIVIA HONGKONGInsurance: To be effected by sellers for 110% of full invoi

4、ce value coveringup toonly.Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15day after the foresaid Time of Shipment. The L/Cmust specify that transshipment and partial ship

5、ments are allowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS : WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOU

6、R OF TANGSHANFOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD100 0000.00 AVAILABLE BY THE BENEFICIARY S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“ DRAWNUNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013 . ” AC

7、COMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIALBANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVE

8、RING stP.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY ,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE S REPUBLIC OF CHINA IN TRIPLICATE. EVIDE

9、NCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,HKD50.00,CIF DUBAIVIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT : 30TH APRIL,2014. EXPIR

10、Y DATE:15 TH MAY,2014.IN PLACE OF OPENER FORNEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THESELLER S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.審核結(jié)果：(1) HONGYAN誤，應(yīng)為 HONGYA

11、NG(2) WEIGUO ROADJ JIANSHE ROAD(3)總金額幣別錯誤，應(yīng)為 HKCm不是USD( 4)議付地在國外不妥，應(yīng)改為國內(nèi)。(5)轉(zhuǎn)運規(guī)定與合同不符，應(yīng)為 ALLOWEDTO不是NOT ALLOWED(6) CIFDUBA改為 CFRDUBAL 3PC/CARTON改為 2PC PER CARTON( 8)溢短裝幅度5%錯誤，應(yīng)為10%。(9) DRAWN ON APPLICANT寸，應(yīng)改為 DRAWN ON US(10) 10) ) 3 天的交單時間太短，建議改為15 天(11) CFR語中應(yīng)由買方辦理保險，因此應(yīng)刪除要求賣方提供保險單的要求2.根據(jù)提供的外銷合同對信用

12、證進行審核并提出修改信用證的意見。Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULESJH-392W 3M X16MMJH-380W 3M X16MM2000 DOZ

13、PAIR500 DOZ PAIRCFR Chittagong USD3.60/DOZ PAIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONL YPacking:In CartonsShipping Mark:A.E.CHITTAGONGTimeof During May, 2008shipment:Partial Shipment and Transshipment are allowed.Insurance:To be effec

14、ted by the buyerTermsof he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter ofPayment:Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation inThe Buyer:ALFAGAChina until the 15 day after the month of shipment.The Seller:SHANGHAI S

15、HENG DA CO., LTDENTERPRISELETTER OF CREDITSEQUENCE OF TOTALFORM OF DOC. CREDITDOC. CREDIT NUMBERDATE OF ISSUEAPPLICABLE RULESDATE AND PLACE OF EXP27:1 / 140 A: IRREVOCABLE20:0666080131 C: FEBRUARY 24,200840 E:UCP LATEST VERSION31 D:MAY 23,2008 IN BANGLADESHAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAIL

16、ABLE WITH/.BY DRAFTS AT.DRAWEEPARTIAL SHIPMENTTRANSSHIPMENTLOADING/DISPATCHING/TAKINGFOR TRANSPORT TOLATEST DATE OF SHIPMENT DESCRIPT OF GOODS.DOCS REQUIREDADDITIONAL CONDITIONDETAILS OF CHARGESLETTER OF CREDITALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESH52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGAN

17、J,DHAKA-1211,BANGLADESH59:SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINA32 B: CURRENCY HKD AMOUNT 9800.0041 D: ANY BANK IN CHINA,BY NEGOTIATION42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUE42 D: AB BANK LIMITED,IMAMGANJ BRANCH43 P:NOT ALLOWED44 T:NOT ALLOWED45 A:ANY CHINESE P

18、ORTS44 B:CHITTAGANG SEA PORT,BANGLADESH44 C:MAY 2,200845 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X 16MMHKD3.6 PER DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X 16MMHKD4.2 PER DOZEN CIF CHITTAGONG PACKING:EXPORT STANDARD SEAWORTHY PACKING46 A: +SIGNED COMMERCIAL INVOICE IN TRIPL

19、ICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARY S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “ FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 11

20、0PCT OF CIF VALUE,COVERING W.P .A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN“ ON BOAR”D OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED “ FREIGHT COLLEC”T AND NOTIFY APPLICANT .47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARK“EDRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.066

21、60801 DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLE71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR50:LETTER OF CREDITBENEFICIARY S ACCOUNTPRESENTATION PERIODCONFIRMATION48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN TH

22、E VALIDITY OF THE CREDIT49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDIT ALL DOCUMENTS INCLUDING BENEFICIAR YS DRAFTS MUSTBE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYME

23、NT AS INSTRUCTED BY YOU信用證審核結(jié)果1 .信用證中的受益人名稱（59）與合同賣方（Seller ）不符。合同中顯示的是“ SHANGHAI SHENG DA CO.,LTD., ” 而信用證中是"SHANGHAI DA SENG CO.,LTD'：。2 .開證申請人（50）的地址不符。合同中規(guī)定的是 “28, IMAMGONJ信用證中則誤為 “26, IMAMGON）3 .商品名稱不符。 合同中買賣的貨物 （COMMODITY&SPECIFICATIQNL “STEELTAP限ULES , 信用證中（45A）里卻顯示“ TAPE RULES，缺

24、少了 “STEEL：字樣。4 .商品規(guī)格不符。合同中有兩種規(guī)格：JH-392W和JH-380皿而信用證中顯示的是 “JH-395 和JS-386W'。從對用的數(shù)字可以直接發(fā)行兩者的不同。5 .單價不符。合同中表格第三列顯示的單價是“ USD3.60/DOZ PAIR CFR CHITTAGONG和 “USD4.20/DOZ PAIRCFRCHITTAGON ,而信用證（45A）中貝U顯示“HKD3.60 PERDOZENCIF CHITTAGONGF口 HKD4.20 PER DOZEN CIF CHITTAGONG6 .總金額不符。合同中的表格第四列 （AMOUNT列明的金額是 US

25、D9300.00 （以美元表示）， 信用證（32B）中的金額為 CURRENCHKDAMOUNT800.00 （以港幣表示，同時數(shù)字錯誤）。7 .包裝不符。合同規(guī)定貨物包裝為" Packing : In Cartons "（紙箱裝），而信用證中規(guī)定 "PACKING:EXPORT STANDARD SEAWORTHY PACK（NG標(biāo)準(zhǔn)的適宜海運包裝）。單純從使用詞匯也可以判斷兩者的不同。8 .裝運期不符。合同規(guī)定的期限是2008年5月的任何一天（During May,2008 ），信用證（440）規(guī)定 " LATESTDATEOFSHIPMET:MA%

26、,2008 ”（最遲裝運期為 2008 年 5 月 2 日）， 這樣就比合同規(guī)定的裝運期足足提前了29天。9 .裝運港（Loading port ）不符。合同規(guī)定在我國 Shanghai發(fā)貨，信用證（44A）顯示“ANY CHINESE PORTS （中國任意口岸）。10 .分批和轉(zhuǎn)運要求不符。合同中規(guī)定的是“ Partial Shipment and Transshipment are allowed. "（允許分批和轉(zhuǎn)運），而信用證（43P）規(guī)定不準(zhǔn)分批（PARTIAL SHIPMENT:NOT ALLOWED ,（43T） “TRANSSHIPMENT:NOT ALLOW目糜止

27、車專運）。11 .使用的貿(mào)易術(shù)語和單據(jù)要求不符。因為合同使用的是CFR術(shù)語，規(guī)定由買方辦理保險手續(xù)（Insurance: To be efected by the buyer）,所以受益人不需要提交保險單據(jù),而信用證（46A）中則顯示CIF術(shù)語，并且在單據(jù)條款中要求受益人提交保險單（INSURANCE三POLICY），這與合同顯然不符。12 .付款期限不符。合同中關(guān)于付款條件（ Terms of payment）明確規(guī)定采用"Sight Letter of Credit "（即期信用證）支付，而所開立的信用證（42C）中規(guī)定的惠普付款時間卻是“DRAFTS AT 60 DA

28、YS SIGHT （憑60天遠期匯票支付），明顯不符。13 .信用證到期地點不符。合同中付款條件明確規(guī)定信用證在我國到期（“Valid fornegotiation in China ”），而信用證（31D）中顯示的到期地為“MAY 23,2008 INBANGLADESH（在孟加拉國到期）。以上所有內(nèi)容均可以按合同和信用證進行對比找出其 差異。14 .所采用的貿(mào)易術(shù)語和單據(jù)顯示的內(nèi)容不符。本合同和信用證采用的是CFR交易條件，按此條件成交，受益人提交的提單上應(yīng)注明" FREIGHT PREPAID或“FREIGHT PAID',不 可顯示 “ FREIGHT COLLECT

29、15 .根據(jù)我國目前有關(guān)產(chǎn)地證的規(guī)定和做法，對孟加拉國出口時不應(yīng)使用GSP FORM AT地證，這種產(chǎn)地證主要用于我國向發(fā)達國家出口部分產(chǎn)品的情形。3.根據(jù)提供的外銷合同對信用證進行審核并提出修改信用證的意見。SALES CONFIMATIONContract No. YM0806009Date: June 05, 2016The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm10

30、08 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Specification of GoodsQuantityUnit priceAmountMan' s Wind BreakerStyle

31、 No. YM082Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAITUSD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT : Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing:20pcs are packed in one export standard carton.Shipping Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPT

32、ime of Shipment: Before AUGG. 10, 2016Loading Port and Destination:From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981Termsof Payment:By L/C a

33、t 60 days after sight, reaching the seller before June 15, 2016,and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for account

34、 of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of O

35、rigin issued by China Chamber of Commerce.27: SEQUENCE OF TOTAL:40A: FORM OF DOC. CREDIT:20: DOC. CREDIT NUMBER:31C: DATE OF ISSUE:40E: APPLICABLE RULES:31D: DATE AND PLCA OF EXPIRY:51D: APPLICANT BANK:50: APPLICANT:59: BENEFICIARY:32B: CURRENCY CODE, AMOUNT:41A: AVAILABLE WITH BY:42C: DRAFTS AT ：42A: DRAWEE:43P: PARTIAL SHIPMENTS:43T: TRANSSHIPMENT:44E: PORT OF LOADING/AIRPORT OF DE