审核信用证习题目及答案-DOC.doc

欢迎共阅SALES CONFIRMATIONSellers：Contract No.:HK012TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATIONDate：FEB.12,2014188 JIANSHE ROAD TANGSHAN ,CHINASigned at: TANGSHANBuyers：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below: Art. No. Description Quantity Unit Price AMOUNTART NO. P97811ART NO. P97801AIR CONDITIONER(HUALING BRAND) KW-23GWKW-25GW10000PCS10000PCSHKD50.00HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCSHKD 1000000.00With 10 % more or less both in amount an quantity allowed at the sellers option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value covering up to only.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 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.Shipment Marks20000/MADE IN CHINA1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。TO: BANK OF CHINA TANGSHAN BRANCH,CHINA IRREVOCABLE 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 FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARYS DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED 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 COMMERCIAL BANK LTD., HONGKONG FOR 100% 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 PEOPLES REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING 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 DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLERS OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。（2）WEIGUO ROAD改为JIANSHE ROAD。（3）总金额币别错误，应为HKD而不是USD。（4）议付地在国外不妥，应改为国内。（5）转运规定与合同不符，应为ALLOWED，而不是NOT ALLOWED。 （6）CIFDUBAI改为CFRDUBAI 。（7）3PC/CARTON应改为2PC PER CARTON。（8）溢短装幅度5%错误，应为10%。（9）DRAWN ON APPLICANT不对，应改为DRAWN ON US（10）3天的交单时间太短，建议改为15天 （11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。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 3M16MMJH-380W 3M16MM2000 DOZ PAIR500 DOZ PAIRCFR ChittagongUSD3.60/DOZ PAIRUSD4.20/DOZ PAIRUSD7,200.00USD2,100.00USD9,300.00TOTAL AMOUNT: Packing:In CartonsShipping Mark:A.E.CHITTAGONGTime of shipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance:To be effected by the buyerTerms of Payment:he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the month of shipment.The Seller:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGA ENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL27:1 / 1FORM OF DOC. CREDIT40 A:IRREVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2008APPLICABLE RULES40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP.31 D:MAY 23,2008 IN BANGLADESHAPPLICANT50:ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/.BY 41 D:ANY BANK IN CHINA,BY NEGOTIATION DRAFTS AT.42 C:DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT43 P:NOT ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKING44 A:ANY CHINESE PORTSFOR TRANSPORT TO44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008DESCRIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X DOZEN CIF CHITTAGONG (2)500 DOZ PAIR MODEL:JH-386W SIZE:3M X DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED46 A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHT COLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION47 A:+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71 B:ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARYS ACCOUNTPRESENTATION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION49:WITHOUT78:THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARYS DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU信用证审核结果1. 信用证中的受益人名称（59）与合同卖方（Seller）不符。合同中显示的是“SHANGHAI SHENG DA CO.,LTD.,”而信用证中是 “SHANGHAI DA SENG CO.,LTD.”。2. 开证申请人（50）的地址不符。合同中规定的是“28，IMAMGONJ”，信用证中则误为“26，IMAMGONJ”。3. 商品名称不符。合同中买卖的货物（COMMODITY&SPECIFICATION）是“STEELTAPE RULES”,信用证中（45A）里却显示“TAPE RULES”,缺少了 “STEEL”字样。4. 商品规格不符。合同中有两种规格：JH-392W和JH-380W，而信用证中显示的是“JH-395和JS-386W”。从对用的数字可以直接发行两者的不同。5. 单价不符。合同中表格第三列显示的单价是“USD3.60/DOZ PAIR CFR CHITTAGONG”和 “USD4.20/DOZ PAIRCFR CHITTAGON”,而信用证（45A）中则显示 “HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG”。6. 总金额不符。合同中的表格第四列（AMOUNT）列明的金额是USD 9300.00（以美元表示），信用证（32B）中的金额为CURRENCY HKD AMOUNT 9800.00（以港币表示，同时数字错误）。7. 包装不符。合同规定货物包装为“Packing：In Cartons”（纸箱装），而信用证中规定 “PACKING:EXPORT STANDARD SEAWORTHY PACKING”（出口标准的适宜海运包装）。单纯从使用词汇也可以判断两者的不同。8. 装运期不符。合同规定的期限是2008年5月的任何一天（During May,2008）,信用证（44C）规定“LATEST DATE OF SHIPMET:MAY 2,2008”(最迟装运期为2008年5月2日)，这样就比合同规定的装运期足足提前了29天。9. 装运港（Loading port）不符。合同规定在我国Shanghai发货，信用证（44A）显示“ANY CHINESE PORTS”（中国任意口岸）。10. 分批和转运要求不符。合同中规定的是“Partial Shipment and Transshipment are allowed.”(允许分批和转运)，而信用证（43P）规定不准分批（PARTIAL SHIPMENT:NOT ALLOWED）,(43T)“TRANSSHIPMENT:NOT ALLOWED”(禁止转运)。11. 使用的贸易术语和单据要求不符。因为合同使用的是CFR术语，规定由买方办理保险手续（Insurance: To be effected by the buyer）,所以受益人不需要提交保险单据，而信用证（46A）中则显示CIF术语，并且在单据条款中要求受益人提交保险单（INSURANCE POLICY）,这与合同显然不符。12. 付款期限不符。合同中关于付款条件（Terms of payment）明确规定采用“Sight Letter of Credit”(即期信用证)支付，而所开立的信用证（42C）中规定的惠普付款时间却是“DRAFTS AT 60 DAYS SIGHT”（凭60天远期汇票支付），明显不符。13. 信用证到期地点不符。合同中付款条件明确规定信用证在我国到期（“Valid for negotiation in China”）,而信用证（31D）中显示的到期地为“MAY 23,2008 IN BANGLADESH”(在孟加拉国到期)。以上所有内容均可以按合同和信用证进行对比找出其差异。14. 所采用的贸易术语和单据显示的内容不符。本合同和信用证采用的是CFR交易条件，按此条件成交，受益人提交的提单上应注明“FREIGHT PREPAID”或“FREIGHT PAID”,不可显示 “FREIGHT COLLECT”。15. 根据我国目前有关产地证的规定和做法，对孟加拉国出口时不应使用GSP FORM A产地证，这种产地证主要用于我国向发达国家出口部分产品的情形。3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALES CONFIMATIONContract No. YM0806009Date: June 05, 2016The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 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 priceAmountMans Wind BreakerCIFC5 KUWAITStyle No. YM082Colour: Black2500PCSUSD15.10/PCUSD37750.00 Khaki2500PCSUSD15.10/PCUSD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing: 20pcs are packed in one export standard carton.Shipping Marks: VALUE ORDER NO. A01 KUWAIT C/No. 1-UPTime 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 at 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 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 Origin issued by China Chamber of Commerce.27: SEQUENCE OF TOTAL:1/140A: FORM OF DOC. CREDIT:IRREVOCABLE20: DOC. CREDIT NUMBER:KR369/0331C: DATE OF ISSUE:16061940E: APPLICABLE RULES:UCP LATEST VERSION31D: DATE AND PLCA OF EXPIRY:160825 KUWAIT51D: APPLICANT BANK:VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT:AORE SPECIALTIES MATERIAL CORP.YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY:TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT:USD71500.0041A: AVAILABLE WITH BY:BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT :90 DAYS AFTER SIGHT42A: DRAWEE:VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS:NOT ALLOWED43T: TRANSSHIPMENT:NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE:ANY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION:KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT:16071045A: DESCRIPTION OF GOODS AND / OR SERVICES:5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO. A01 AND S/C NO. YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。（1） 31D信用证到期地点错，应该是CHINA；（2） 50申请人名称错，应该是VALUE TRADING ENTERPRISE, LLC.；（3） 59受益人名称错，应该是TIANJIN YIMEI INTERNATIONAL CORP.；（4） 32B金额错，应该是USD75500.00；（5）42C汇票期限错，应该是60 DAYS AFTER SIGHT；（6）42A汇票付款人错，应该是开证银行；（7）43T转运要求错，应该是ALLOWED；（8）44E装运港错，应该是TIANJIN, CHINA；（9）44F卸货港错，应该是KUWAIT；（10）44C最晚装运日错，应该是160810；（11）45A货物名称错，应该是MENS WIND BREAKER；（12）45A STYLE NO YM082 错误，应是YMO85；（13）45A合同号码错，应该是YM0806009；（14）45A贸易术语错，应该是CIFC5KUWAIT；（15）开证行名称错误，应是一家银行而不应是申请人名称