财务管理信用管理根据外销合同审核信用证Word文件下载.docx

财务管理信用管理根据外销合同审核信用证Word文件下载.docx

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ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.

1.品名及规格

Commodity&

Specification

2.数量

Quantity

3.单价及价格条款

UnitPrice&

TradeTerms

4.金额

Amount

CIFC5TORONTO

CHINESECERAMICDINNERWARE

DS151130-PieceDinnerwareandTeaSet

DS220120-PieceDinnerwareSet

DS450445-PieceDinnerwareSet

DS512095-PieceDinnerwareSet

542SETS

800SETS

443SETS

254SETS

USD23.50

USD20.40

USD23.20

USD30.10

12737.00

16320.00

10277.60

7645.40

Total:

2039SETS

46980.00

允许

With

10%

溢短装，由卖方决定

Moreorlessofshipmentallowedatthesellers’option

5.总值

TotalValue

SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.

6.包装

Packing

DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.

TOTAL:

1639CARTONS.

7.唛头

ShippingMarks

ATBUYER'

SOPTION.

8.装运期及运输方式

TimeofShipment&

meansofTransportation

TOBEEFFECTEDBEFORETHEENDOFAPRIL2009WITHPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.

9.装运港及目的地

PortofLoading&

Destination

FROM:

TO:

TORONTO

10.保险

Insurance

THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&

BREAKAGE&

WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED11981.

11.付款方式

TermsofPayment

THEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2009VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.

12.备注

Remarks

TheBuyer

TheSeller

（signature）

THEROYALBANKOFCANADA

BRITISHCOLUMBIAINTERNATIONCENTRE

1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3

CANADA

□CONFIRMATIONOFTELEX/CABLEPER-ADVISED

TELEXNO.CA

DATE:

APR8,2009

PLACE:

VANCOUVER

IRREVOCABLEDOCUMENTARYCREDIT

CREDITNUMBER:

09/0501-FCT

ADVISINGBANK'

SREF.NO.

ADVISINGBANK:

SHANGHAIAJFINANCECORPORATION

59HONGKONGROAD

SHANGHAI200002,CHINA

APPLICANT:

BENEFICIARY:

29THFLOORKINGSTARMANSION,

623JINLINRD.,SHANGHAICHINA

AMOUNT:

USD46,980.00

（USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY）

EXPIRYDATE:

MAY15,2009

FORNEGOTIATIONINAPPLICANTCOUNTRY

GENTLEMEN:

WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:

+SIGNEDCOMMERCIALINVOICEAND3COPIES.

+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.

+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.

+FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FREIGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.0.

+INSURANCEPOLICYORCERTIFICATEFOR130PERCENTCIFOFINVOICEVALUECOVERING:

INSURANCECARGOCLAUSES（A）ASPERI.C.C.DATED11982.

+BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.

COVERINGSHIPMENTPF:

4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:

DS151130-PIECEDINNERWAREANDTEASET,544ETS

DS220120-PIECEDINNERWARESET,800SETS,

DS450445-PIECEDINNERWARESET,443SETS

DS512095-PIECEDINNERWARESET,245SETS

DETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.

[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.

SHIPMENTFROM

TO

LATEST

APRIL30,2009

PARTIALSHIPMENTS

PROHIBITED

TRANSSHIPMENT

DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.

SPECIALINSTRUCTION:

ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.

+ALLGOODSMUSTBESHIPPEDINFOUR20'

CYTOCYCONTAINERANDB/LSHOWINGTHESAME.

+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.

+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.

DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;

THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.

THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS（2007REVISION）BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.

DavidJone

YoursVeryTruly,

JoanneHsan

AUTHORIZEDSIGNATURE

信用证号

合同号

审证结果

1.信用证大小写金额不一致，大写金额错误（USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY），低于合同金额（USD46980），应为USD46980（USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY）而不是USD46918。

2.信用证在加拿大到期（FORNEGOTIATIONINAPPLICANTCOUNTRY），易产生逾期，且与合同要求不符，应改在国内到期（FORNEGOTIATIONINBENEFICIARYCOUNTRY）。

3.加减保率为30%（FOR130PERCENTOFINVOICEVALUE），高于合同规定的10%，应改为（FOR110PERCENTOFINVOICEVALUE）。

4.合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。

5.证明装运货物数量与合同有出入，证中规定DSSETS、DSSETS，而合同中为DSSETS、DSSETS。

6.目的港与合同不符。

应为多伦多而（TORONTO）不是温哥华（VANCOUVER）。

7.合同明确规定允许转运和分批装运，但信用证中禁止。

2009年3月22日，中国银行江苏省分行通知世格公司收到NEO公司通过利雅得银行开来的编号为0011LC123756的信用证电开本。

试根据NEO出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。

销货合同

HUARONGMANSIONRM2901NO.85GUANJIAQIAO,

NANJING210005,CHINA

TEL:

0086-25-FAX:

0086-25-

NEO

Feb.28,2009

NANJING,CHINA

P.O.BOX99552,RIYADH22766,KSA

00966-1-FAX:

00966-1-

CFRDAMMAMPORT,SAUDIARABIA

ABOUT1700CARTONSCANNEDMUSRHOOMSPIECES&

STEMS24TINSX425GRAMSNETWEIGHT（D.W.227GRAMS）ATUSD7.80PERCARTON.

ROSEBRAND.

1700CARTONS

USD7.80

USD13260.00

USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.

EXPORTEDBROWNCARTON

ROSEBRAND

178/2009

RIYADH

NotLaterThanApr.30,2009BYVESSEL

From:

SHANGHAIPORT,CHINA

To:

DAMMAMPORT,SAUDIARABIA

TOBECOVEREDBYTHEBUYER.

TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.

（进口商签字盖章）

（出口商签字盖章）

2009MAR2209:

18:

11LOGICALTERMINALE102

MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001

FUNCMSG700

UMR1

MSGACKDWS765IAUTHOK,KEYB0FC5,BKCHCNBJRJHISARIRECORO

BASICHEADER

F01BKCHCNBJA28

APPLICATIONHEADER

320RJHISARIAXXXN

*ALRAJHIBANKINGANDINVESTMENT

*CORPORATION

*RIYADH

*（HEADOFFICE）

USERHEADER

SERVICECODE103:

（银行盖信用证通知专用章）

BANK.PRIORITY113:

MSGUSERREF.108:

INFO.FROMCI115:

SEQUENCEOFTOTAL

*27

1/1

FORMOFDOC.CREDIT

*40A

NON-TRANSFERABLE

DOC.CREDITNUMBER

*20

0011LC123756

DATEOFISSUE

APPLICABLERULES

31C

*40E

090320

UCPLATESTVERSION

DATE/PLACEEXP.

*31D

DATE090505PLACECHINA

APPLICANT

*50

BENEFICIARY

*59

HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA

AMOUNT

*32B

CURRENCYUSDAMOUNT13260

AVAILABLEWITH/BY

*41D

ANYBANKINCHINA,

BYNEGOTIATION

DRAFTSAT...

42C

SIGHT

DRAWEE

42A

RJHISARI

PARTIALSHIPMTS

43P

NOTALLOWED

43T

PORTOFLOADING

44E

CHINAMAINFORT,CHINA

PORTOFDISCHARGE

44F

LATESTSHIPMENT

44C

090430

GOODSDESCRIPT.

45A

ABOUT1700CARTONSCANNEDMUSRHOOMPIECES&

DOCSREQUIRED

46A

DOCUMENTSREQUIRED:

+SIGNEDCOMMERCIALINVOICEINTRIPLICATEORIGINALANDMUSTSHOWBREAKDOWNOFTHEAMOUNTASFOLLOWS:

FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.

+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORP,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULLNAME,ADDRESSANDTELNO.OFTHECARRYINGVESSEL'

SAGENTATTHEPORTOFDISCHARGE.

+PACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUST

BEMANUALLYSIGNED.

+INSPECTION（HEALTH）CERTIFICATEFROMC.I.Q.（ENTRY-EXIT

INSPECTIONANDQUARANTINEOFTHEPEOOPLESREP.OFCHINA）STATING

GOODSAREFITFORHUMANBEING.

+CERTIFICATEOFORIGIN

DULYCERTIFIEDBYC.C.P.I.T.

STATINGTHENAMEOFTHEMANUFACTURERSOFPRODUCERS

ANDTHATGOODSEXPORTEDAREWHOLLYOFCHINESEORIGIN.

+THEPRODUCTIONDATEOFTHEGOODSNOTTOBEEARLIERTHANHALFMONTHATTIMEOFSHIPMENT.BENEFICIARYMUSTCERTIFYTHESAME.

+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.SHIPMENTCOMPANY'

SCERTIFICATETOTHISEFFECTSHOULDACCOMPANYTHEDOCUMENTS.

+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND

1COPYISSUEDORENDORSEDTOTHEORDEROFALRAJHIBANKING

ANDINVESTMENTCORPFORTHEINVOICEPLUS10PERCENTCOVERING

ALLRISKS,INSTITUTECARGOCLAUSES,INSTITUTESTRIKES.

DD.CONDITIONS

47A

ADDITIONALCONDITION:

ADISCREPANCYFEEOFUSD50.00WILLBEIMPOSEDONEACH