第1部分 信用证审核.docx

第一部分 信用证审核
第一套
一、审证资料
1．合同

销售合同
SALES CONTRACT
Contract No.:
ST09E0320
Date:
Mar. 20, 2009
Signed at:
Shanghai
Seller:
Buyer:
SHANGHAI TOOL IMPORT & EXPORT CO., LTD.
MAMUT ENTERPRISESAV
31, GANXIANG ROAD SHANGHAI, CHINA
TARRAGONA 75-3ER, BARCELONA, SPAIN
Tel: [phone], Fax: [phone]
Tel: [phone], Fax: [phone]
This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree
to buy the under mentioned goods according to the conditions stipulated below:
Commodity and specifications
Quantity
Unit Price
Amount
HAND TOOLS

FOB SHANGHAI
9pc Extra Long Hex Key Set
1200SETS
USD1.76
USD2112.00
8pc Double Offset Ring Spanner
1200SETS
USD3.10
USD3720.00
12pc Double Offset Ring Spanner
800SETS
USD7.50
USD6000.00
12pc Combination Spanner
1200SETS
USD3.55
USD4260.00
10pc Combination Spanner
1000SETS
USD5.80
USD5800.00
AS PER PROFORMA INVOICE NO. 20090310 DATED MARCH 10, 2009

TOTAL:
5400SETS

USD21892.00
Packing:
8pc Double Offset Ring Spanner
Packed in 1 plastic carton of 16 sets each;
9pc Extra Long Hex Key Set, 12pc Combination Spanner and 10pc Combination Spanner
Packed in 1 plastic carton of 10 sets each;
12pc Double Offset Ring Spanner
Packed in 1 plastic carton of 8 sets each.
Total packed in 40’ container.
Delivery from SHANGHAI, CHINA to BARCELONA, SPAIN
Shipping Marks: M. E
BARCELONA
C/NO. 1-UP
Time of Shipment: On or before MAY 10, 2009
Partial shipment: Not allowed
Transshipment: Allowed
Terms of Payment: By 100% Confirmed and Irrevocable Letter of Credit to be available at sight drafts, to
reach the seller before 10 Apr 2009. The credit must mention this contract and proforma invoice number
and advised through Bank of China Shanghai Branch. All banking charges outside the issuing bank are
for the account of the seller.
Arbitration: Any dispute arising from the execution of or in connection with this contract shall be settled
Amicably through negotiation. In case shall then be submitted to China International Economic & Trade
Arbitration Commission in Shanghai for arbitration in accordance with its arbitration rules. The arbitration
award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless
上海工具进出口有限公司
otherwise awarded.
The Seller:
MANUT
ENTERPRISESAV
The Buyer:
Shanghai Tool Import & Export Co., Ltd.
MAMUT ENTERPRISESAV
李莉
John Brown
签署
Signature

2．信用证
SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC. CREDIT *40A: IRREVOCABLE
DOC. CREDIT NUMBER *20: 931173
DATE OF ISSUE 31C: 090401
DATE AND PLACE OF EXPIRY *31D: DATE 090525 PLACE CHINA
APPLICANT *50: MAMUT ENTERPRISESAV
TARRAGONA 75-3ER
BARCELONA, SPAIN
ISSUING BANK 51A: CREDIT ANDORRA
ANDORRA LA VELLA, ANDORRA
BENEFICIARY *59: SHANGHAI TOOL CO., LTD
31, GANXIANG ROAD
SHANGHAI, CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 21829.00
AVAILABLE WITH/BY 41D: ANY BANK IN CHINA
BY NEGOTIATION
DRAFTS AT… 42C: AT 30 DAYS AFTER SIGHT
DRAWEE 42D: CREDIT ANDORRA
ANDORRA LA VELLA, ANDORRA
PARTIAL SHIPMENTS 43P: ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
PORT OF LOADING 44E: SHANGHAI CHINA
PORT OF DISCHARGE 44F: BARCELONA SPAIN
LATEST DATE OF SHIPMENT 44C: 090410
DESCRIPTION OF GOODS 45A: HAND TOOLS
FOB SHANGHAI
DOCUMENTS REQUIRED 46A:
+SIGNED COMMERCIAL INVOICE, 1 ORIGINAL
AND 4 COPIES
+PACKING LIST, 1 ORIGINAL AND 4 COPIES.
+CERTIFICATE OF ORIGIN GSP CHINA FORM A
+FULL SET CLEAN ON BOARD BILL OF LADING
MARKED FREIGHT PREPAID CONSIGNED TO
THE APPLICANT NOTIFY THE SAME
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION *49: WITHOUT
ADVISED THROUGH 57A: BANK OF CHINA, SHANGHAI BRANCH
CHARGES 71B: ALL BANKING CHARGES OUTSIDE SPAIN ARE
FOR ACCOUNT OF BENEFICIARY

二．审证要求
根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：

答案：（即蓝色文字）
1．40A，信用证类别错，应该是CONFIRMED AND IRREVOCABLE
2．59，受益人名称错，应该是SHANGHAI TOOL IMPORT & EXPORT CO., LTD.
3．32B，币制金额错，应该是美元21892
4．42C，汇票期限错，应该是AT SIGHT
5．43P，分批要求错，应该是NOT ALLOWED
6．43T，转运要求错，应该是ALLOWED
7．44C，最晚装运日错，应该是090510
8．45A，货物描述漏内容，应该加上形式发票号码20090310和合同号码ST09E0320
9．46A，单证要求第条，提单中的运费支付情况错，应该是FREIGHT COLLECT
10．49，保兑要求错，应该加：CONFIRMED BY BANK OF CHINA, SHANGHAI BRANCH

第二套
一、审证资料
1．合同
上海市进出口贸易公司
SHANGHAI IMP. AND EXP. TRADE COMPANY
1321 ZHONGSHAN ROAD SHANGHAI, CHINA
销 售 合 同
SALES CONTRACT
TEL: [phone]
S/C NO.: SHE100208
FAX: [phone]
DATE: FEB. 08, 2010

To:
TKAMLA CORPORATION
6-7, KAWARA MACH
OSAKA, JAPAN

Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified below:

Descriptions of Goods
Quantity
Unit Price
Amount
COTTON BLANKET

CIF OSAKA
ART. NO. H666
500 PCS
USD5.50/PC
USD2750.00
ART. NO. HX88
500 PCS
USD4.50/PC
USD2250.00
ART. NO. HE21
500 PCS
USD4.80/PC
USD2400.00
ART. NO. HA56
500 PCS
USD5.20/PC
USD2600.00
ART. NO. HH46
500 PCS
USD5.00/PC
USD2500.00
TOTAL:
2500PCS

USD12500.00
Packed in 250 cartons

Time of Shipment: NOT LATER THAN MAR. 16, 2010
Loading Port: SHANGHAI
Destination: OSAKA
Partial Shipment: PROHIBITED
Transshipment: PROHIBITED
Payment: IRREVOCABLE LETTER OF CREDIT IN SELLERS FAVOUR AVAILABLE BY SIGHT DRAFTS
REMAIN VALIDITY FOR NEGOTIATION IN CHINA UNTIL 15 DAYS AFTER THE DATE OF SHIPMENT
Insurance: FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICC
Remark: 5 PCT MORE OR LESS BOTH IN QUANTITY AND AMOUNT ARE ALLOWED

The Buyer:
The Seller:
TKAMLA CORPORATION
Shanghai Import and Export Trade Company
TKAMLA
CORPORATION

上海市进出口
贸易公司

高田一郎
童莉
Signature
签署

2．信用证
SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC. CREDIT *40A: IRREVOCABLE
DOC. CREDIT NUMBER *20: 10-3416852
DATE OF ISSUE 31C: 20100212
DATE AND PLACE OF EXPIRY *31D: DATE 20100331 PLACE IN JAPAN
APPLICANT *50: TKAMLA CORPORATION
6-7, KAWARA MACH
OSAKA, JAPAN
ISSUING BANK 51A: FUJI BANK LTD
OSAKA, JAPAN
BENEFICIARY *59: SHANGHAI IMP. AND EXP. TRADE COMPANY
1321 ZHONSHANG ROAD
SHANGHAI, CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 12600.00
AVAILABLE WITH/BY 41D: ANY BANK IN CHINA
BY NEGOTIATION
DRAFTS AT… 42C: AT SIGHT
FOR FULL INVOICE VALUE
DRAWEE 42D: FUJI BANK LTD
1013, SAKULA OTOLIKINGZA MACH
OSAKA, JAPAN
PARTIAL SHIPMENTS 43P: NOT ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
PORT OF LOADING 44E: SHANGHAI
PORT OF DISCHARGE 44F: OSAKA
LATEST DATE OF SHIPMENT 44C: 20100316
DESCRIPTION OF GOODS 45A: COTTON BLANKET
ART NO. H666 500PCS USD5.50/PC
ART NO. HX88 500PCS USD4.50/PC
ART NO. HE21 500PCS USD4.80/PC
ART NO. HA56 500PCS USD5.20/PC
ART NO. HH46 500PCS USD5.20/PC
CIF OSAKA
DOCUMENTS REQUIRED 46A:
+SIGNED COMMERCIAL INVOICE IN TRIPLICATE
+FULL SET OF CLEAN ON BOARD OCEAN BILLS
OF LADING MADE OUT TO ORDER OF SHIPPER
BLANK ENDORSED FREIGHT PREPAID, NOTIFY
APPLICANT
+INSURANCE POLICY OR CERTIFICATE BLANK
ENDORSED FOR 120 PCT OF INVOICE VALUE
COVERING ALL RISKS
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN GSP CHINA FORM A
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15
DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION *49: WITHOUT
ADVISED THROUGH 57A: BANK OF CHINA, SHANGHAI BRANCH
CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE
FOR ACCOUNT OF BENEFICIARY

二．审证要求
根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：

答案：（即蓝色文字）
1．31D信用证到期地点错，根据合同应该在中国到期，而不是在日本到期
2．59受益人地址错，根据合同应该是1321 ZHONGSHAN ROAD
3．32B金额错，根据合同应该是12500.00
4．45A最后一款单价错，根据合同应该是USD5.20/PC
5．46A第五款保险加成错，根据合同应该是：...FOR 110 PCT OF INVOICE VALUE