根据合同审核信用证练习.docx
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根据合同审核信用证练习
根据合同审核信用证练习
综合训练
项目训练四:
根据合同审核信用证,并根据信息制作单据。
SALESCONTRACT
BUYER:
JAE&SONSPAPERSCOMPANYNO.ST05-0l6
203LODIAHOTEI,OFFICE1546,DONG-GU,DATE:
AUGUST08.2005
BUSAN,KOREASIGNEDAT:
NANJINGCHINA
SELLER:
WONDERINTERNATIONALCOMPANYLIMITED
NO.529,QIJLANGROADHEDONGDISTRICT,NANJINGCHINA
ThisContractismadebytheSeller;wherebytheBuyersagreetobuyandtheSelleragreestoselltheunder—mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:
1、COMMODITY:
UNBLEACHEDKRAETLINEBOARD.
UNITPRICE:
USD390.00/PERMETRICTON,CFRBUSANKOREA
TOTALQUANTITY:
l00METRICTONS,±10%AREALLOWED.
PAYMENTTERM:
BYIRREVOCABLEL/C90DAYSAFTERB/LDATE
2、TOTALVAIUE:
USD39,000.00(SAYU.S.DOLLARSTHIRTYNINETHOUSAND
ONLY.***10%MOREORLESSALLOWED.)
3、PACKING:
Tobepackedinstrongwoodencase(s),suitableforlongdistanceocean
transportation.
4、SHIIPPINGMARK:
TheSellershallmarkeachpackagewithfadelesspaintthepackage
number,grossweight,measurementandthewording:
“KEEPAWAYFROMMOUSTURE”.“HANDLEWITHCARE”.etc.andtheshippingmark:
ST05-016
BUSANKOREA
5、TIMEOFSHIPMENT:
BEFOREOCTOBER02.2005
6、PORTOFSHIPMENT:
MAINPORTSOFCHINA
7、PORTOFDESTINATION:
BUSANKOREA
8、INSURANCE:
TobecoveredbytheBuyeraftershipment.(F.O.BTerms)
9、DOCUMENT:
+SignedinvoiceindicatingLCNOandContractNo.
+Fullset(3/3)ofcleanonboardoceanBillofLadingmarked“FreighttoCollect”/
“FreightPrepaid”madeouttoorderblankendorsednotifyingtheapplicant.
+PackingList/WeightListindicatingquantity/grossandnetweight.
+CertificateofOrigin.
+Nosolidwoodpackingcertificateissuedbymanufacturer.
10、OTHERCONDITIONSREQDINLC:
+Allbankingchargesoutsidetheopeningbankareforbeneficiary’sa/c.
+DonotmentionanyshippingmarksinyourL/C.
+Partialandtransshipmentallowed.
11、REMARKS:
ThelastdateofL/Copening:
20August,2005.
BANKOFKOREALIMTED.BUSAN
SEQUENCEOFT0TAI,*27:
l/l
FORMOFDOC.CREDIT*40A:
IRREVOCABLE
DOC.CREDITNUMBER*20:
S100-108085
DATEOFISSUE3lC:
20050825
EXPIRY*31D:
DATE20051001PLACEAPPLICANT’SCOUNTRY
APPLICANT*50:
JAE&SONSPAPERSCOMPANY
203LODIAHOTELOFFICE1564.DONG-GU,BUSAN,KOREA
BENEFICIARY*59:
WONDERINTERNATIONALCOMPANYLIMITED
N0.529,QIJIANGROADHEDONGDISTRICT,NANNINGCHINA
AMOUNT*32B:
CURRENCYHKDAMOUNT39,000.00
AVAILABLEWITH/BY*4lD:
ANYBANKINCHINABYNEGOTIATION
DRAFTSAT…42C:
DRAFTAT90DAYSATSIGHTFORFULLINVOICECOST
DRAWEE42A:
BANKOFKOREALIMITED,BUSAN
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSSHIPMENT43T:
NOTALLOWED
LOADINGINCHARGE44A:
MAINPORTSOFCHINA
FORTRANSPORTTO44B:
MAINPORTSOFKOREA
LATESTDATEOFSHIP.44C:
2005103l
DESCRIPT.OFGOODS45A:
+COMMODITY:
UNBLEACHEDKRAETLINEBOARD.
U/P:
HKD390.00/MT
TOTAL:
100MT±10%AREALLOWED.
PRICETERM:
CIFBUSANKOREA
COUNTRYOFORIGIN:
P.R.CHINA
PACKNG:
STANDARDEXPORTPACKING
SHIPPINGMARK:
ST05—016BUSANKOREA
DOCUMENTSREQUIRED46A:
1、COMMERCIALINVOICEIN3COPIES:
INDICATINGLCNO.&CONTRACT
N0.ST05-018
2、FULLSETOFCLEANONBOARDOCEANBILOFLADINGMADEOUTTO
ORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECTNOTIFYINGTHEAPPLICANT.
3、PACKINGLIST/WEIGHTLISTIN3COPIESINDICATNGQUANTITY/GROSSANDNETWEIGHTS
4、CERTIFICATEOFORIGININ3COPIES
ADDITIONALCOND.47B:
ALLDOCUMENTSARETOBEPRESENTEDTO
USINONELOTBYCOURIER/SPEEDPOST.
DETAILSOFCHARGES7lB:
ALLBANKINGCHARGESOUTSIDEOFOPENNING
BANKAREFORBENEFICIARY’SACCOUNT
PRESENTATIONPERIOD48:
DOCUMENTSTOBEPRESENTEDWITHIN21
DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT
CONFIRMATION*49:
WITHOUT
INSTRUCTIONS78:
+WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWTTHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY.
SENDTOREC.INFO.72:
SUBJECTU.C.P.1993ICCPUBLICATION500
经审核信用证存在如下问题:
补充信息:
1、9月10日装箱,每箱毛重51KGS/CTN,50KGS/CTN,0.0735M3/CTN;唛头WI05-016
/BUSANKOREA/NOS.1-UP
2、同日签发号码为WI05-0l6的发票
3、9月12日向南京商务局申领原产地证书,并当日获得编号为05-866888证书
4、9月16在南京装上SULONGV.321船只,提单于9月16南京签发,集装箱号为CESU8986855,SEALNO.7733
5、于9月18日提交中国银行南京分行议付
项目训练五:
根据合同审核信用证,并根据信息制作单据。
SHANGHAITEXTILESIMP.&EXP.CORP.
27ZHONGSHANROAD,SHANGHAI,CHINA
TEL:
86-21-63218467FAX:
86-21-63291267
SALESCONFIRMATION
No.:
ST06031l
Date:
Aug.15,2006
TO:
SUPERBAIM(HONGKONG)LTD.
RM.504FUNGLEECOMMBLDG.KOWLOON,HONGKONG
Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelow.
NAMEOFCOMMODITY:
textile
SPECIFICATION:
Twill2/1108x54/20x2059”
PACKING:
Packedincartonsoftenmeters
QUANTITIY:
Total10,000meters
UNITPRICE:
USD54.00permeterCIFC2H.K.
TOTALAMOUNT:
USD540,000.00
(SAYUSDOLLARSFIVEHUNDREDANDFORTYTHOUSANDONLY.)
SHIPMENT:
DuringOct./Nov.2006fromShanghaitoH.K.withpartialshipmentspermitted.
INSURANCE:
Tobecoveredbythesellerfor110%oftotalinvoicevalueagainstallriskandwarrisksaspertherelevantoceanmarinecargoclausesofthePICCdated1981/01/01.
PAYMENT:
ThebuyershouldopenthroughabankacceptabletotheselleranirrevocableL/Cpayableat30daysafterB/Ldatetoreachtheseller30daysbeforethemonthof
shipmentvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.
REMARKS:
Pleasesignandretumonecopyforourfile.
TheBuyer:
TheSeller:
AliceSHANGHAITEXTILESIMP.&EXP.CORP.
HONGKONG&SHANGHAIBANKINGCORPORATION
QUEENSROADCENTERAL,P.O.BOX64,H.K.
TEL:
822一1111FAX:
810一1112
Advisedthrough:
BankofChina,ShanghaiBranch,NO.CN3099/714
DATE:
(1)Oct.2nd,2006(在装运月份前信用证开到卖方,在10月份之前)H.K.
To:
SHANGHAITEXTILESIMP&EXPCORPORATION
27ZHONGSHANROAD,SHANGHAI,CHINA
Applicant:
SUPERBAIM(HONGKONG)LTD.
(2)RM.450FUNGLEECOMMBLDG.KOWLOON,HONGKONG
DearSirs,
WeherebyopenourirrevocableL/CNo.CN3099/714inyourfavourforasumnotexceedingabout(3)HKD540,000.00(SAY(4)HKDOLLARSFIVEHUNDREDFORTYTHOUSANDONLY)availablebyyourdraftsonHSBCat(5)30daysaftersight(AFTERB/LDATE)accompaniedbythefollowingdocuments:
1.Signedcommercialinvoicein6copies.
2.PackingListinquadruplicate.
3.(6)2/3cleanonboardB/L(3/3,或者FULLSET)madeouttoordernotifytheabovementionedapplicantandmarked(7)“FreightCollect”(FREIGHTPREPAID)datednotlaterthan(8)October31st,2006(NOV,30).FromShanghaitoHongkongpartialshipmentare(9)notpermitted.
4.Insurancepolicyin2copiescoveringAllRisksandWarRisksfor(10)150%invoiceValueaspertherelevantoceanmarinecargoclausesofthePICCdated1981/01/01.
5.CertificateofOriginissuedbyChinaCouncilforthePromotionofInternationalTrade.
(11)6.Acertificateissuedbythebeneficiaryandcountersignedbybuyer’SrepresentativeMr.Jeremiah,hissignaturemustbeverifiedbyopeningbank,certifyingthequalitytoconformtosamplesubmittedon7thJune,2006.(传说中的软条款,删去)
DESCRIPTIONOFGOODS:
Textile.twill2/1108x54/20x2059”,Total10000meters,Packedincartonsoftenmeters,USD54.00permeterCIFC2H.K.
SPECIALINSTRUCTIONS:
(1)ShippingadvicetobesentbyfaxtotheapplicantimmediatelyaftertheshipmentstatingOurL/CNo.,shippingmarks,nameofvessel,goodsdescriptionandamountaswellasthebillofladingNo.anddate.Acopyofsuchadvicemustaccompanytheoriginaldocumentspresentedfornegotiation.
(2)(12)1/3cleanonboardB/L(最好不要,前面是提交全套)senttoapplicantbyDHLwithin24hoursaftershipment.
(3)Weundertaketohonourallthedraftsdrawnincompliancewiththetermsofthiscreditifsuchdraftstobepresented(13)atourcounter(不应该在开证行到期,可以改成:
ATNEGOTIATINGBANK)(14)onorbeforeOct.3lst,2006.(应该是装运月后15天之内交单)
(4)Thenegotiatingbankiskindlyrequestedtoforwardalldocumentstous
(HONGKONG&SHANGHAIBANKINGCORPORATIONQUEEN’SROADCENTERAL,P.O.BOX64,H.K.)inonelotbyairmail.
ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993)Revision,InternationalChamberofCommercePublicationNo.500.
Yoursfaithfully
ForHONGKONG&SHANGHAIBANKINGCORPORATION
经审核信用证存在如下问题:
补充信息:
1、9月10日装箱,125打装一箱,每箱毛重42KGS/CTN,38KGS/CTN,0.6092M3/CTN;
2、同日签发号码为518001-06的发票,合同号为06EWC3558001
3、9月11日当地投保并取得保单,在目的地当地保险代理人:
ABCCO.,
4、9月12日向上海商务局申领原产地证书,并当日获得编号为03-800888证书
5、9月15在上海装上SUNANV.0123船只,提单于9月16上海签发,集装箱号为CESU8976835,SEALNO.3777
6、于9月17日提交中国银行上海分行议付