审核信用证题目及答案Word格式文档下载.doc
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Theundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:
Art.No.
Description
Quantity
UnitPrice
AMOUNT
ARTNO.P97811
ARTNO.P97801
AIRCONDITIONER（HUALINGBRAND）
KW-23GW
KW-25GW
10000PCS
@HKD50.00
CFRDUBAI
HKD500000.00
20000PCS
HKD1000000.00
With10%moreorlessbothinamountanquantityallowedattheseller’soption.
TotalValue:
HKD1000000.00
Packing:
2PCPERCARTON
TimeofShipment:
APR.30,2014
Loadingport&
Destination:
FROMTIANJINTODUBAIVIAHONGKONG
Insurance:
Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.
Termsofpayment:
ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.
ShipmentMarks:
A.B.C./DUBAI/NOSI-20000/MADEINCHINA
1.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:
BANKOFCHINATANGSHANBRANCH,CHINA
IRREVOCABLEDOCUMENTARYCREDITNO.13-385
FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.
DEARSIRS:
WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY’SDRAFT（S）ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:
“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:
（1）3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.
（2）INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.COCEANMARINECARGOCLAUSES（W.A）ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA
（3）CERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:
AIRCONDITIONER（HUALINGBRAND）,10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:
INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,@HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORSHIPMENT:
30THAPRIL,2014.EXPIRYDATE:
15THMAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLER’SOPTION.
OTHERTERMSANDCONDITIONS:
SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.
审核结果：
（1）HONGYAN错误，应为HONGYANG。
（2）WEIGUOROAD改为JIANSHEROAD。
（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NOTALLOWED。
（6）CIFDUBAI改为CFRDUBAI。
（7）3PC/CARTON应改为2PCPERCARTON。
（8）溢短装幅度5%错误，应为10%。
（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS
（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。
Shanghai,China
TheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:
Commodity&
Specification
Quantity
PriceTerms
UnitPrice
Amount
STEELTAPERULES
JH-392W3M×
16MM
JH-380W3M×
2000DOZPAIR
500DOZPAIR
CFRChittagong
USD3.60/DOZPAIR
USD4.20/DOZPAIR
USD7,200.00
USD2,100.00
USD9,300.00
TOTALAMOUNT:
U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLY
InCartons
ShippingMark:
A.E.
CHITTAGONG
Timeofshipment:
DuringMay,2008
PartialShipmentandTransshipmentareallowed.
Tobeeffectedbythebuyer
TermsofPayment:
heBuyershallopenthroughabankacceptabletotheSelleranIrrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.
TheSeller:
SHANGHAISHENGDACO.,LTD
TheBuyer:
ALFAGAENTERPRISE
LETTEROFCREDIT
SEQUENCEOFTOTAL
27:
1/1
FORMOFDOC.CREDIT
40A:
IRREVOCABLE
DOC.CREDITNUMBER
20:
06660801
DATEOFISSUE
31C:
FEBRUARY24,2008
APPLICABLERULES
40E:
UCPLATESTVERSION
DATEANDPLACEOFEXP.
31D:
MAY23,2008INBANGLADESH
APPLICANT
50:
ALFAGAENTERPRSE
26,IMAMGONJ
DHAKA,BANGLADESH
ISSUINGBANK
52A:
ABBANKLIMITED
IMAMGANJBRANCH,
40IMAMGANJ,DHAKA-
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