已做信用證審核修改練習(xí)題

1、、根據(jù)下列合同條款及審核要求審核英國(guó)倫敦米蘭銀行來(lái)證SALESCONTRACTContractNo.:055756Date:21st.July2005Seller:ShanghaiCerealsandOilmp.&Exp.CorporationBuyer:ABCCompanyLimited36-36KannonStreetLondonU.K.CommoditiesandSpecification:ChineseWhiteRiceLong-shapedBrokenGrains(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:300

2、00metrictonswith10%moreorlessattheseller'soptionPacking:Packedingunnybagsof50kgeachUnitPrice:USD400perM/TFOBstowedShanghaigrosAornetAmount:USD12000000|(SAYTWELVEMILLIONONLY)Shipment:duringOct./Nov.2005fromShangh4itoLondonwithpartialshipmentandtransshipmentisallowedInsuranee:Tobecoveredbythebuyer

3、Payment:ByIrrevocableL/CpayableatsightfornegotiationinChinawithin15daysaftertheshipmentAug. 18th, 2005Applica nt: ABC Compa ny Ltd.Amount:Not exceed ingMidlandBankLtd.,LondonAdvisingBank:BankofChinaShanghaiBranchBeneficiary:USD12000000ShanghaicerealsandoilImp.&Exp.Corp.Shan§i鴨i,ChinaAtthere

4、questofABCCo.Ltd.,London,weherebyissueinyourfavorthis?evocabledocumentarycredit|No.219307whichisavailablebynegotiationofyourdraftat30daysaftersightforfullinvoicevaluedrawnonusbearingtheclause:“DrawnunderdocumentarycreditNo.219307ofMidlandBankLtd.,"accompaniedbythefollowingdocuments:1. Signedcom

5、mercialinvoicein3copies.2. Fullsetof2/3cleanonboardbillsofladingmadeouttoorderandblankendorsedmarked“FreightPrepaid”andnotifyapplicant.3. CertificateoforiginissuedbyAQSIQ.4. Insuraneepolicyforfullinvoicevalueplus10%coveringallrisksandwarrisksasperICCdatedJan.1st,1981.精品文庫(kù)5. Inspectioncertificateissu

6、edbyapplicant.6. Beneficiary'scertificatefaxtoapplicantwithin24hoursaftershipmentstatingcontractnumber,creditnumber,vesselnameandshippingdate.Covering30000metrictonsChineseWhiteRiceLong-shapedBrokenGrains:5%Admixture:0.25%Moisture:15%AtUSD400.00perM/TFOBShanghai,packedinplasticbags.ShipmentfromC

7、hineseportto|LondonduringOct./Nov.2005Transshipmentisprohibited,partialshipmentprohibited.ThiscreditisvalidfornegotiationbeforeDec.15th,2005inLondon.SpecialConditions:Documentsmustbepresentedfornegotiationwithin5daysafterthedateofissuanceofthebillsoflading,butinanyeventwithinthiscreditvalidity.Weher

8、ebyundertaketohonoralldraftsdrawninaccordancewiththetermsofthiscredit.TheadvisingbankiskindlyrequestedtonotifythebeneficiarywithoutaddingtheirconfirmationforMidlandBankLtd.,London.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision),InternationalChamberofCommercePublicationNO.

9、500.信用證主要有以下不符點(diǎn)：1信用證金額未考慮溢短裝條款，如果溢裝，則會(huì)出現(xiàn)單證不一致，故金額應(yīng)該為”2信用證性質(zhì)不符合合同的要求，將Revocable改成Irrevocable。3匯票的付款期限有誤，應(yīng)將at30daysaftersight改為15。4運(yùn)輸條款有誤，因合同規(guī)定采用FOB貿(mào)易術(shù)語(yǔ)，因此，運(yùn)費(fèi)條款"FreightPrepaid'應(yīng)改為"FreightCollecto”5刪除保險(xiǎn)條款。由于合同規(guī)定采用FOB貿(mào)易術(shù)語(yǔ)，故不應(yīng)該有出口方提供保險(xiǎn)單。6檢查條款應(yīng)當(dāng)刪去，aInspectionCertificateissuedbyapplicant因?yàn)槭切庞?/p>

10、證軟條款?；蛘吒臑閍InspectionCertificateissuedbybeneficiary”7信用證沒(méi)有溢短裝條款規(guī)定，而合同有，故要加上“30000m/twith10%moreorlessattheseller'。option”8信用證對(duì)規(guī)格的描述，沒(méi)有采用品質(zhì)機(jī)動(dòng)幅度，應(yīng)改為“ChineseWhiteRiceLong-shapedBrokenGrains:5%Admixture:0.25%Moisture:15%。合同規(guī)定gunny bags而信用證卻規(guī)定為 plastic bags應(yīng) 改為gunny bags9貿(mào)易術(shù)語(yǔ)FOB后漏掉：“stowed”應(yīng)加上。10包裝條款有

11、誤，11重量的計(jì)算方法以毛作凈”在合同里有規(guī)定，而信用證漏掉了這一條款，應(yīng)補(bǔ)上“grossforne大寫(xiě)”。12裝運(yùn)港有誤，信用證中籠統(tǒng)規(guī)定為Chineseport,而采用FOB貿(mào)易術(shù)語(yǔ)，其后一定要采用具體的港口，按照合同，應(yīng)該為Shangha。13分批裝運(yùn)和轉(zhuǎn)船規(guī)定與合同不符，“prohibited”“a大寫(xiě)”應(yīng)將改為。14信用證議付有效期地點(diǎn)有誤，根據(jù)國(guó)際貿(mào)易慣例，信用證議付有效期地點(diǎn)應(yīng)在受益人所在國(guó)，在這筆業(yè)務(wù)中應(yīng)該是Shanghai而不是NewYork。15信用證議付有效期規(guī)定不符合國(guó)際慣例，應(yīng)將在提單出單后5天交單改為“15”SIGNATURES二、根據(jù)所給信用證回答問(wèn)題FROM:I

12、NDUSTRIALBANKOFJAPAN,LIMITED,TOKYOTO:BANKOFCHINA,SHANGHAISQUENCEOFTOTAL:27:1/1FORMOFDOC.CREDIT:40A:IRREVOCABLEDOCU.CREDITNO.:20:ILC136107800DATEOFISSUE:31C:051015DATENPLACEOFEXP.:31D:051215INTHECOUNTRYOFBENEFICIARYAPPLICANT:50:ABCCOMPANY,1-3MACHIKUSTREET,OSAKA,JAPANBENEFICIARY:59:SHANGHAIDASHENGCO.,

13、LTD.UNITC2/FJINGMAOTOWER,SHANGHAI,CHINA.CURRENCYCODE,AMOUNT:32B:USD21240.00AVAILABLEWITH/.BY.41D:BANKOFCHINABYNEGOTIATIONDRAFTSAT.:42C:SIGHTFOR100PCTINVOICEVALUEDRAWEE:42D:THEINDUSTRIALBANKOFJAPAN,HEADOFFICEPARTIALSHIPMENT:43P:ALLOWEDTRANSSHIPMENT:43T:NOTALLOWEDLOAD/DISPATCH/TAKING:44A:SHANGHAITRANS

14、PORTATIONTO.:44B:OSAKA/TOKYOLATESTDATEOFSHIPMET:44C:051130DESCRIPGOODS/SERVICE:45A:4,000PCS“DIAMONDBRANDCLOCKARTNO.791ATUSD5.31PERPIECECIFOSAKA/TOKYOPACKEDINNEWCARTONSDOCUMENTSREQUIRED:46A:IN3FOLDUNLESSOTHERWISESTIPULATED:1. SIGNEDCOMMERCIALINVOICE.2. SIGNEDPACKINGLIST.3. CERTIFICATEOFCHINESEORIGIN.

15、4. BENEFICIARYSCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINALFORMA"HASBEENSENTDIRECTLYTOTHEAPPLICANT.5. *COPYOFTELEXFROMAPPLICANTTOSUPPLIERSAPPROVINGTHESHIPPINGSAMPLE.6.INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGW.P.ARISKSANDWARRISKS.7. 2/3P

16、LUSONECOPYOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAID"ANDNOTIFYAPPLICANT.ADDITIONALCONDITION:47A:ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKEDDRAWNUNDERINDUSTRIALBANKOFJAPAN,LTD.,HEADOFFICE,CREDITNO.ILC136107800DATEDOCT.15,2005”ANDTHEAMOUNTOFSUCHDRAFTSMUSTBEENDORSE

17、DONTHEREVERSEOFTHISCREDIT.T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEJANPANAREFORBENEFICIARYSACCOUNTPRESENTAIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT.CONFIRMATION49:WITHOUTSPECIALINSTRUC

18、TIONTOTHEADVISINGBANK:ALLDOCUMENTSINCLUDINGBENEFICIARYSDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOOURHEADOFFICE.MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN100,ATTN.INTERNATIOANLBUSINESSDEPT.IMPORTSECTION,INONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTS,WESHALLMAKEPAYMENTASINSTRUCTEDBYYOU.SEND.TOREC,INFO.72:ACKNOWLEDGERECEIPTTRAILERORDERISITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS（1993REVISION）,INTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.500.根據(jù)上述信用證內(nèi)容，回答下列問(wèn)題：1 .本信用證的種類為（至少四種）I