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exercise
一、单据改错（20分）
1、信用证中有关资料如下：
ORDER
STYLE
QTY/PCS
USD/PCS
152-038
28367-J
1200
3.95
152-068
27247-W
1500
1.72
WOMENS100PCTPOLYESTERKNITSPRINGJACKET
FOBSHANGHAI,CHINA
CMMERCIALINVOICECERTIFYTHATCOMMODITESAREOFCHINAORIGIN
ANDH.S.CODE6109.1000
2、已经制作的商业发票（局部）如下：
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITY
UNITPRICES
AMOUNT
WOMENSJACKET
1500pcs
1200pcs
USD3.95/pc
USD1.72/pc
USD7989.00
3、根据上述资料用英文改正商业发票（局部）上错误的地方，并将应添加的内容补齐：
MARKS&NUMBERS
DESCRIPTIONOFGOODS
QUANTITY
UNITPRICES
AMOUNT
二、根据合同审核信用证（30分）
SALESCONTRACT
BUYER：
JAE&SONSPAPERSCOMPANY
NO.：
ST05-16
203LODIAHOTELOFFICE1546,DONG-GU
DATE：
AUGUST08,2005
BUSAN,KOREA
SIGNEDAT：
NANJING,CHINA
SELLER：
WONDERINTERNATIONALCOMPANYLIMITED
NO.529,QIJIANGROADHEDONGDISTRICT
NANJING,CHINA
ThisContractismadebytheseller;wherebytheBuyersagreetobuyandtheselleragreetoselltheundermentionedcommodityaccordingtothetermsandconditionstipulatedbelow:
1.
COMMODITY:
UNBLEACHEDKRAETLINEBOARD
UNITPRICE:
USD390.00/PERMETRICTON,CFRBUSANKOREA
TOTALQUANTITY:
100METRICTONS,±10%AREALLOWED
PAYMENTTERM:
BYIRREVOCABLEL/C90DAYSAFTERB/LDATE
2.
TOTALVALUE:
USD39000.00（SAYU.S.DOLLLARSTHIRTYNINETHOUSANDONLY.***10%MOREORLESSALLOWED.）
3.
PACKING:
Tobepackedinstrongwoodencase（s）,suitableforlongdistanceoceantransportation
4.
SHIPPINGMARK:
Thesellershallmarkeachpackagewithfadelesspaintthepackagenumber,grossweight,measurementandthewording:
“KEEPAWAYFROMMOUSTURE”,“HANDLEWITHCARE”,etc.andtheshippingmark:
ST05-016
BUSANKOREA
5.
TIMEOFSHIPMENT:
BEFOREOCTOBER02,2005
6.
PORTOFSHIPMENT:
MAINPORTSOFCHINA
7.
PORTOFDESTINATION:
BUSAN,KOREA
8.
INSURANCE:
TobecoveredbytheBuyeraftershipment（F.O.B.Terms）
9.
DOCUMENT:
+
SignedinvoiceindicatingL/CNo.andContractNo.
+
Fullset（3/3）ofcleanonboardoceanBillofLadingmarked“Freighttocollect”/“FreightPrepaid”madeouttoorderblankendorsednotifyingtheapplicant.
+
PackingList/WeightListindicatingquantity/grossandnetweight.
+
CertificateofOrigin
+
Nosolidwoodpackingcertificateissuedbymanufacture.
10.
OTHERCONDITIONSREQDINL/C:
+
Allbankingchargesoutsidetheopeningbankarebeneficiary’sa/c.
+
DonotmentionanyshippingmarksinyouL/C.
+
Partialandtransshipmentallowed.
11.
REMARKS:
ThelastdateofL/Copening:
20August,2005.
BANKOFKOREALIMITED,BUSAN
SEQUENCEOFTOTAL
*27：
1/1
FORMOFDOC.CREDIT
*40A：
IRREVOCABLE
DOC.CREDITNUMBER
*20：
S100-108085
DATEOFISSUE
31C：
EXPIRY
*31D：
DATE20051001PLACEAPPLICANT’SCOUNTRY
APPLICANT
*50：
JAE&SONSPAPERSCOMPANY
203LODIAHOTELOFFICE1564,DONG-GU,
BUSAN,KOREA
BENEFICIARY
*59：
WONDERINTERNATIONALCOMPANYLIMITED
NO.529,QIJIANGROADHEDONGDISTRICT,
NANNING,CHINA
AMOUNT
*32B：
CURRENCYHKDAMOUNT39999.00
AVAILABLEWITH/BY
41D：
ANYBANKINCHINABYNEGOTIATION
DRAFTAT……
42C：
DRAFTAT90DAYSATSIGHTFORFULLINVOICECOST
DRAWEE
42A：
BANKOFKOREALIMITED,BUSAN
PARTIALSHIPMENTS
43P：
NOTALLOWED
TRANSSHIPMENT
43T：
NOTALLOWED
LOADINGINCHARGE
44A：
MAINPORTSOFCHINA
FORTRANSPORTTO……
44B：
MAINPORTSOFKOREA
LATESTDATEOFSHIP.
44C：
SHIPMENTPERIOD
44：
DESCRIPT.OFGOODS
45A：
COMMODITY：
UNBLEACHEDKRAETLINEBOARD
U/P：
HKD390.00/MT
TOTAL：
100MT±10%AREALLOWED
PRICETERM：
CIFBUSANKOREA
COUNTRYOFORIGIN：
P.R.CHINA
PACKING：
STANDARDEXPORTPACKING
SHIPPINGMARK：
ST05-016
BUSANKOREA
DOCUMENTSREQUIRED
46A：
1.
COMMERCIALINVOICEIN3COPIESINDICATINGLCNO.&CONTRACTNO.ST05-018
2.
FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT
3.
PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS
4.
CERTIFICATEOFORIGININ3COPIES
ADDITIONALCOND.
47B：
ALLDOCUMENTSARETOBEPRESENTEDTOUSINONELOTBYCOURIER/SPEEDPOST.
DETAILSOFCHARGES
71B：
ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARY’SACCOUNT
PRESENTATIONPERIOD
48：
DOCUMENTSTOBEPRESENTEDWITH21DAYAFTERTHEDATEOFSHIPMENTBUTWITHENTHEVALIDITYOFTHECREDIT
CONFIRMATION
*49：
WITHOUT
INSTRUCTIONS
78：
WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY
SEND.TOREC.INFO
72：
/SUBJECTU.C.P.1993ICCPUBLICATION500
一、根据合同审核信用证（20分）
售货确认书
SALESCONFIRMATION
NO.LT07060
DATE:
AUG.10,2005
Thesellers:
AAAIMPORTANDEXPORTCO.
Thebuyers:
BBBTRADINGCO.
222JIANGGUOROAD
P.O.BOX203
DALIAN,CHINA
GDANSK,POLAND
下列签字双方同意按以下条款达成交易：
TheundersigedSellersandBuyershaveagreetoclosethefollowingtransactionsaccordingtothetermsconditionsstipulaedbelow:
品名与规格
数量
单价及价格条款
金额
COMMODITYANDSPECIFICATION
QUANTITY
UNITPRICE&TERMS
AMOUNT
65%POLYESTER35%COTTON
CIFGDANSK
LADIESSKIRTS
STYLENO.A101
200DOZ
USD60/DOZ
USD12000.00
STYLENO.A102
400DOZ
USD84/DOZ
USD33600.00
ORDERNO.HMW0501
TOTAL
USD45600.00
总值TOTALVALUE：
U.S.DOLLARSFORTYFIVETHOUSANDANDSIXHUNDREDONLY.
装运口岸PORTOFLOADING：
DALIAN
目的地DESTINATION：
GDANSK
转运TRANSSHIOMENT：
ALLOWED
分批装PARTIALSHIPMENTS：
ALLOWED
装运期限SHIPMENT：
DECEMBER,2005
保险INSURANCE：
BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.ARISKSOFPICCCLAUSE
付款方式PAYMENT：
BYTRANSFFRABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACINGTHESELLERS45DAYSBEFORETHESHIPMENT
一般条款GENERALTERMS：
1.
合理差异：
质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内差异提出的索赔，概不受理。
Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.
2.
卖方免责：
买方对下列个点所造成的后果承担全部责任：
（甲）使用买方指定包装、花型图案等;
（乙）不及时提供生产所需的商品规格或其它细则；
（丙）不按时开信用证；
（丁）信用证条款与售货确认书不符合而不及时修改；
Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom;
（a）theuseofpacking，designsorpatternmadeoforder；
（b）latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation；
（c）lateestablishmentofL/C；
（d）lateamendmenttoL/Cinconsistentwiththepreviousofthissalesconfirmation.
DavidKing苏进
买方（TheBuyers）卖方（Thesellers）
LETTEROFCREDT
FORMOFDOC.CREDIT
*40A：
IRREVOCABLEANDTRANSFERABLE
DOC.CREDITNUMBER
*20：
70/1/5822
DATEOFISSUE
31：
051007
EXPIRY
31D：
DATE060115PLACECHINA
ISSEINGBANK
51D：
SUNBANK,
P.O.BOX201GDAMSL,POLAND
APPLICANT
*50：
BBBTRADINGCO.
P.O.BOX203GDANSK,POLAND
BENEFICIARY
*59：
AAAIMPORTANDEXPORTCO.
222JIANGUOROAD,DALIAN,CHINA
AMOUNT
*32B：
CURRENCYUSDAMOUNT45,600.00
AVAILABLEWITH/BY
*41A：
BANKOFCHINA
DALIANBRANCH
BYDEEPAYMENT
DEFERREDPAYM.DET.
*42P：
60DAYSAFTERB/LDATE
PARTIALSHIPMENTS
43P：
ALLOWED
TRNSSHIPMENT
43T：
ALLOWED
LOADINGINCHARGE
44A：
DALIAN
FORTRANSPORTTO……
44B：
GDANSK
LATESTDATEOFSHIP.
44C：
051231
DESCRIPT.OFGOODS
45A：
65%POLYESTER35%COTTONLADIESSKIRTS
STYIENO.A101200DOZ@USD60/DOZ
STYIENO.A102400DOZ@USD84/DOZ
ALLOTHERDETAILSOFGOODSAREASPERCONTRACTNO.LT07060DATEDAUG10,2005.
DELIVERYTERMS:
CIFGDANSK（INCOTERMS2000）
DOCUMENTSREQUIRED
46A：
1.
COMMERCIALINVOICEMANUALLYSIGNEDIN2ORIGINALSPLUS1COPYMADEOUTTODDDTRADINGCO.,P.O.BOX211,GDANSK,POLAND.
2.
FULLSET（3/3）OFORIGINALCLEANONBOARDBILLOFLADINGPLUS3/3NONNEGOTIABLECOPIES,MADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,NOTIFYTHEAPPLICANT,MARKEDFREGHTPREPAID,MENTIONINGGROSSWEOGHTANDNETWEIGHT.
3.
ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.
4.
CERTIFICATEOFORIGININ1ORIGINALPLUS2COPIESSIGNEDBYCCPIT.
5.
MARINEINSURANCEPOLICYINTHECURRENCYOFTHECREDITENDORSEDINBLANKFOR110%CIFVALUEPLUS30PCTMANRGINCOVERINGF.P.ARISKSOFPICCCLAUSESINDICATINGCLAIMSPAYABLEINPOLAND.
ADDITIONALCOND.
47A：
+
ALLDOCSMUSTBEISSUEDINENGLISH.
+
SHIPMENTSMUSTBEEFFECTEDBYFCL.
+
B/LMUSTSHOWINGSHIPPINGMARKS:
BBB,S/CLT07060.GDAND,C/NO.
+
ALLDOCSMUSTNOTSHOWTHISL/CNO.70/1/5822.
+
FORDOCSWHICHDONOTCOMPLYWITHL/CTERMSANDCONDITIONS,WESHALLDEDUCTFROMTHEPROCEEDSACHARDEOFEUR50.00PAYABLEINUSDEQUIVALENTPLUSANYINCCUREDSWIFTCHARGESINCONNECTIONWITH.
DETAILSOFCHARGES
71B：
ALLBANKINGCOMM/CHRGSOUTSIDEPOLANDAREONBENEFICIARY’SACCOUNT.
PRESENTATIONPERIOD
48：
15DAYSAFTERB/LDATE,BUTWITHINL/CVALIDITY.
CONFIRMATON
49：
WITHOUT
INSTRUCTIONS
78：
WESHALLREIMBURSEASPERYOURINSTRUTUONS
SENDTOREC.INFO
72：
CREDITSUBJECTTOICCPUBL.500/1993REV.
二、根据第一大题已经全部修改正确的信用证和以下补充资料，审核下列装箱单、提单和保险单，指出这些单据中的错误之处
补充资料：
货物数量7200件（600打）装740箱，GROSSWEIGHT:
3700KGS,NETWEIGHT:
2960KGS.MEASUREMENT:
22.2GBM。
于12月10日备妥，装12月15日NEWRIVER船V.001航次出运，贸易方式为一般贸易，装运方式为自送，杂费支付方式为预付，出口商托运联系人是章立，12月10日制作发票（号码为CBA001）。
1.装箱单：
AAAIMPORTANDEXPORTCO
222JIANGGUOROAD,DALIAN,CHINA.
PACKINGLIST
INVOICENO.：
CBA001
S/CNO.：
LT07060
DATE：
DEC.10.2005
L/CNO.：
70/1/5822
GOODSDECRIIPTION:
LADIESSHIRITS
CARTONNO.
CTNS
STYLES/
COLOURS
SIZEASSORTMENTPERCARTON
PCS/PERCTN
TOTALPCS
S
M
L
XL
XXL
XXXL
1-240
200
A101/WHITE
1
2
2
2
2
1
10
2400
241-640
400
A102/NAVY
2
2
2
2
2
10
4000
641-740
100
A102/BLACK
2
2
2
2
8
800
TOTALQUANTITY:
7200PCS./600DOZ.
SHIPPINGMARKS:
PACKEDIN740CARTONSONLY.
BBB
GROSSWEIGHT:
3700K@5KGS/CTN
S/CLT07060
NETWEIGHT:
2960KGS@4KGS/CTN.
GDAND
MEASUREMENT:
22.2/CTN
C/NO.1-740
AAAIMPORTANDEXPORTCO
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