審核信用證(1)

1、信用證的審核（練習(xí)一）信用證的審核（練習(xí)一）SHANGHAI YUANDA IMPORT &EXPORT COMPANY上海市溧陽路上海市溧陽路1088號(hào)龍邸大廈號(hào)龍邸大廈16樓樓16TH floor, Dragon Mansion, 1088 Liyang Road, Shanghai 200081 China電話：電話：00862156666624 傳真：傳真：00862156666698 銷貨合約銷貨合約 SALES CONTRACT 編號(hào)編號(hào)NO.YD-MDSC9811 日期日期DATE:1998/11/8買方：買方：MAURICIO DEPORTS INTERNATIONAL

2、 S.A.地址：地址：RM 1008-1011 CONVENTION PLAZA, 101 HARBOR ROAD, COLON, R.P.電話：電話：50725192334 傳真：傳真：50725192333茲經(jīng)買賣雙方同意成交下列商品訂立條款如下：茲經(jīng)買賣雙方同意成交下列商品訂立條款如下：貨物名稱及規(guī)格數(shù)量單價(jià)金額Chinese Rice F.A.QBroken Grain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000 tonsCIFC3 USD 360USD 720,000總值：TOTAL AMOUNT:USD 720,000SAY US D

3、OLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLYREMARKS: 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. allowing partial shipments and transshipment.INSU

4、RANCE: 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 days after B/L date to reach the seller November 25 19

5、98 and valid for negotiation in China until the 15th day after the date of shipment.SELLERS BUYERSSHANGHAI YUANDA MAURICIO Dear sir(s),We hereby issue in your favor this documentary credit which is available by your at 30 days draft(s) after sight drawn on CITIBANK N.A. PANAMA BRANCH, PANAMA for 100

6、% invoice cost accompanied by the following documents:1) 2/3 set of original clean on board ocean bill of lading dated to no later than december 15, 1998 issued to our order notify APPLICANT marked freight to be collected.2)Commercial invoice in triplicate 3)Packing list in showing gross weight of p

7、ackage and certified that the goods are packed in new gunny bags.4)Insurance policy or certificate in duplicate for the full invoice value plus 110%, covering Institute Cargo Clauses Clause A.Covering : 40000 bags of Chinese Rice as per Sales Contract No.YD-MDSC9811 dated november 18, 1998 CIF Colon

8、Documents must be presented within 5 days after the date of shipment but within the validity of the credit.DISPATCH/SHIPMENT FROM SHANGHAI TOPANAMAPARTIAL SHIPMENTS :PROHIBITEDTRANSHIPMENTS :PROHIBITED The advising bank is requested to notify the beneficiarywithout adding their confirmation. In reim

9、bursement, the drawee bank will debit ouraccount No.10991266 with our New YorkOffice.Documents are to be airmailed directly to us. yours, faithfully, CITIBANK.N.A AUTHORIZED SIGNATURE CARMEN WILLALGBOSAdvising Bank NotificationSPECIAL CONDITIONS:1.The documents beneficiary present should include an

10、inspection certificate signed by applicant or its agent.2.Each draft accompanying documents must indicate the credit number and name of issuing bank and name of advising bank(ifindicated).3.All charges outside Panama R.P. are for account of beneficiary提示：提示：1、APPLICANT 名稱錯(cuò)誤。名稱錯(cuò)誤。Maurlcio改為改為Mauricio

11、2、APPLICANT地址錯(cuò)誤。地址錯(cuò)誤。RM1008-1101改為改為10113、BENEFICIARY名稱錯(cuò)誤。名稱錯(cuò)誤。Export&Import 改為改為 Import & Export4、信用證到期地在國(guó)外。開征行柜臺(tái)前改為通知行柜臺(tái)前。、信用證到期地在國(guó)外。開征行柜臺(tái)前改為通知行柜臺(tái)前。At the counter of CITIBANK N.A.PANAMA改為改為 CITIBANK OF SHANGHAI 5、匯票付款期限推遲。、匯票付款期限推遲。30 days after sight改為改為30 days after B/L date.6、裝運(yùn)期提前了。、裝運(yùn)

12、期提前了。12月月15日改為日改為12月月31日日7、提單條款中運(yùn)費(fèi)規(guī)定有誤。、提單條款中運(yùn)費(fèi)規(guī)定有誤。Freight to be collected改為改為Freight prepaid8、提單條款中正本份數(shù)。、提單條款中正本份數(shù)。2/3改為改為3/39、箱單條款中有關(guān)包裝。、箱單條款中有關(guān)包裝。New gunny bags改為改為gunny bags.10、保險(xiǎn)條款中加保率錯(cuò)誤。、保險(xiǎn)條款中加保率錯(cuò)誤。Plus 110%改為改為Plus 10%。保險(xiǎn)險(xiǎn)別有誤，。保險(xiǎn)險(xiǎn)別有誤， Institute Cargo Clauses Clause A 改為：改為： All Risks as per

13、and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/198111、數(shù)量未有規(guī)定、數(shù)量未有規(guī)定5的增減。的增減。12、合同日期錯(cuò)誤。、合同日期錯(cuò)誤。11月月18日改為日改為11月月8日日13、交單日太緊。、交單日太緊。5天改為天改為21天。天。14、目的港不妥。、目的港不妥。Panama改為改為Colon R.P.15、應(yīng)該允許分批和轉(zhuǎn)運(yùn)。、應(yīng)該允許分批和轉(zhuǎn)運(yùn)。16、檢驗(yàn)條款應(yīng)作修改，改為我方的檢驗(yàn)機(jī)構(gòu)出具的檢驗(yàn)證書。、檢驗(yàn)條款應(yīng)作修改，改為我方的檢驗(yàn)機(jī)構(gòu)出具的檢驗(yàn)證書。17、沒有信用證適用的慣例。、沒有信用證適用的慣例。S

14、ubject to UCP 500.SALES CONFIRMATIONThe Seller: HUAXIN TRADING CO.,LTDAddress: 14th floor kingstar Mansion, 676 Jinlin Road, Shanghai ChinaThe buyer: JAMES BROWN & SONSAddress: #304-310, JALAN Steet, Toronto,Canada案例案例2Art.No.CommodityUnitQuantityUnit price(USD)AmountChinese ceramic dinnerwareCI

15、FC5% TorontoHX111535pcs dinnerware&tea setset54223.512737HX201220pcs dinnerwareset80020.0416320HX440547pcs dinnerwareset44323.210277.6HX451095pcs dinnerwareset25430.17645.4Total contract value: 46980USDPACKING: HX2012 IN CARTON OF 2 SETS EACH AND HX1115, HX4405 AND HX4510 TO BE PACKED IN CARTONS

16、 OF 1 SET EACH ONLY. TOTAL :1639 CARTONSPORT OF LOADING & DESTINATION: FROM SHANGHAI TO: TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT ALLOWED AND TRANSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT

17、 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 CLAUSE

18、S OF P.I.C.C DATED 1/1/1981.CONFIRMED BY: THE BUYER趙建國(guó)趙建國(guó) SIGNATURE THE ROYAL BANK OF CANADAPALCE & DATE OF ISSUE: VANCOUVER APR 8TH 1998 IRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER OF ISSUING BANK:98/0501-FTC ADVISING BANKSHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA

19、APPLICANTJAMES BROWN & SONS # 304-310 JALAN STREET,TORONTO, CANADA BENEFICIARYHUAXING TRADING CO.,LTD14th floor, KINGSTAR Mansion, 676 JINLIN Road, Shanghai China AMOUNTUS 46,980(SAY FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN US DOLLARS ONLY)EXPIRYDATE :MAY 15, 1998FOR NEGOTIATION IN APPLICANT

20、S COUNTRYGENTLEMEN:WE HEREBY OPEN IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE AND 3 COPIES2.PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREME

21、NT OF EACH ITEM.3.ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES4.FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING 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.770099105.INSUR

22、ANCE POLICY OF CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING: INSTITUTE CARGO CLAUSES(A) AS PER I.C.C DATE 1/1/1982DISPATCH/SHIPMENT FROM SHANGHAI TO VANCOUVER PARTIAL SHIPMENTS :PROHIBITEDTRANSHIPMENTS :PROHIBITEDLATEST:APRIL 30,1998LATEST:APRIL 30,1998DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT, ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AILMAIL.SPECIAL CONDITIONS:1.ALL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME2.DOCUMENTS WHI