信用证审核练习.docx
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信用证审核练习
1、请根据所给合同审核信用证
SHANGHAILIGHTINDUSTRIALPRODUCTSIMPORT
ANGEXPORTCORPORATION
128HuqiuroadShanghaiChina
SALES CONFIRMATION
Tele:
86-21-23140568 NO:
PLW253
Fax:
86-21-25467832DATE:
Sept.15,2
TO:
CONSOLIDATORSLIMITED
RM.13001-13007E,13/F,
ASUATERMINALSCENTERB.003
BERTH3,KWAICHUNG,N.T.,HONGKONG
P.O.Box531HONGKONG
Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelow
NAMEOFCOMMODITY:
ButterflyBrandSewingMachine
SPECIFICATION:
JA-1153DrawersFoldingCover
PACKING:
Packedinwoodencasesofoneseteach.
QUANTITY:
Total5500sets
UNITPRICE:
US$64.00persetCIFC3%H.K.
TOTALAMOUNT:
US$352000.00
(SayU.S.dollarsthreehundredandfiftytwothousandonly.)
SHIPMENT:
DuringOct./Nov.2003fromShanghaitoH.K.withpartialShipmentsandtransshipmentpermitted.
INSURANCE:
Tobecoveredbythesellerfor110%oftotalinvoicevalueagainst Allrisksandwarrisksaspertherelevantoceanmarinecargo
clausesofthePeople’sInsuranceCompanyofChinadated
January1st,1981.
PAYMENT:
ThebuyershouldopenthroughabankacceptabletotheselleranIrrevocableLetterofCreditat30daysaftersighttoreachtheSeller30daysbeforethemonthofShipmentvalidfornegotiation
inChinauntilthe15thdayafterthedateofshipment.
REMARDS:
Pleasesignandreturnonecopyforourfile.
The Buyer:
The Seller:
CONSOLIDATORS LIMITED CORPORATION SHANGHAILIGHTINDUSTRIAL
PRODUCTSIMPORT&EXPORT
信用证
HONGKONG&SHANGHAIBANKINGCORPORATION
QUEEN’SROADCENTERAL,P.O.BOX64,H.K.
TEL:
822-1111 FAX:
810-1112
Advisedthrough:
BankofChina, NO. CN3099/714
ShanghaiBranch, DATEOct.2,2003H.K.
To:
ShanghaiLightIndustrialProductsImport&ExportCorp.
128HUQIUROADSHANGHAI,CHINA
DearSirs:
WearepleasedtoadvisethatforaccountofConsolidatorsLimited,H.K.,weherebyopenourL/CNo.CN3099/714inyourfavorforasumnotexceedingaboutUS$330000.00(SayUSDollarsThreeHundredThirtyThousandonly)availablebyyourdraftsonHSBCat30daysafterdateaccompaniedbythefollowingdocuments:
1.Signedcommercialinvoicein6copies.
2.PackingListinquadruplicate.
3.Fullsetof(3/3)cleanonboardB/Lissuedtoourordernotifytheabovementionedbuyerandmarked“FreightCollect”datednot laterthanOctober31,2003.FromShanghaitoHongKong,Partialshipmentarenotpermittedandtrans-shipmentisnotpermitted.
4.Insurancepolicyin2copiescoveringC.I.Ffor150%invoicevalueagainst AllrisksandwarrisksaspertherelevantoceanmarinecargoclausesofthePeople’sInsuranceCompanyofChinadatedJanuary1st,1981.
5.CertificateofOriginissuedbyChinaCouncilforthePromotionofInternationalTrade.
DESCRIPTIONGOODS:
5500setsSewingMachineArt.No.JA-115packedinwoodencasesorcartonseachatUS$64.00CIFH.K
Draftsdrawnunderthiscreditmustbemarked“drawnunderHSBC,H.K.,”bearingthenumberanddateofthiscredit.
WeundertaketohonorallthedraftsdrawnincompliancewiththetermsofthiscreditifsuchdraftstobepresentedatourcounteronorbeforeOct.31,2003.
SPECIALINSTRUCTIONS:
(1)ShipmentadvicetobesentbytelefaxtotheapplicantimmediatelyaftertheshipmentstatingourL/CNo.,shippingmarks,nameofthevessel,goodsdescriptionandamountaswellasthebillofladingNo.anddate.Acopyofsuchadvicemustaccompanytheoriginaldocumentspresentedfornegation.
(2)Thenegotiatingbankiskindlyrequestedtoforwardalldocumentstous(HONGKONG&SHANGHAIBANKINGCORPORATIONQUEEN’SROADCENTERAL,P.O.BOX64,H.K.)inonelotbyairmail.
ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredits(1993)Revision,InternationalChamberofCommercePublicationNo.500.
Yours faithfully
ForHONGKONG&SHANGHAIBANKINGCORPORATION
标准答案:
1、信用证的金额与合同不符。
2、付款期限与合同不符,应为;at30daysaftersight
3、合同上是允许分批和转运的,,而L/C不允许,应改证
4、提单的运费支付不正确,应该是“FreightPrepaid”
5、提单的签发日期不正确,应该是DuringOct./Nov.2003
6、投保金额大于合同要求,应为110%的发票额
7、单价条款错误,应该是US$64.00persetCIFC3%H.K.
8、到期议付地点有误。
应该内陆地点
9、议付有效期有误,应该是:
untilthe15thdayafterthedateofshipment.
10、包装有误,应该是packedinwoodencases
2、请根据所给合同审核信用证
销售合同条款
Theseller:
ChinaNationalCereals,Oils&FoodstuffsCorporation
Thebuyer:
HongKongFoodCompany,Vancouver
NameofCommodity:
GreatWallBrandStrawberryJam
Specification:
340grameachtin
Quantity:
50000tins
UnitePrice:
CAN$2.50PERTINCFRC3%VANCOUVER
TotalAmount:
CAN$125,000
Shipment:
shipmentfromchinaporttoVancouverduringNov.2003,partialshipmentsareallowedandtransshipmentisallowed.
Payment:
IrrevocableL/Catsight,Documentsmustbepresentedwithin15daysafterdateofissuanceofthebillsofladingbutwithinthevalidityofthecredit.
COMMECIALBANKOFVANCOUVER
TO:
ChinaNationalCereals DATE:
Oct.5,2003
Oils&FoodstuffsCorporation
Beijing,China
AdvisedThroughBankofChina,Beijing
NO.BOC03/10/03
IRREVOCABLEDOCUMENTARYLETTEROFCREDIT
DearSirs:
WeopenthisbyorderofHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftsdrawnonusatsightaccompaniedbythefollowingdocuments:
—Fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsed,marked“FreightCollect”datednotlaterthanNovember30,2003andnotifyapplicant.
—Signedcommercialinvoiceinquintuplicate.
—Canadiancustomsinvoiceinquintuplicate.
—Insurancepolicies(orcertificates)induplicatecoveringmarineAllRisksandwarriskssubjecttoP.I.C.C.dateJan.1st,1981.
EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:
5000tinsof430gramsofGreatWallStrawberryJam,atCAN$2.50pertinCFRC3%Vancouver,detailsasperyourS/CNo.94/8712
Partialshipmentsarenotallowed.
Transshipmentisallowed.
ThisCreditexpiresonNovember30,2003fornegotiationinChina.
标准答案:
1、信用证的金额与合同不符。
3、合同上是允许分批的,而L/C不允许,应改证
4、提单的运费支付不正确,应该是“FreightPrepaid”
5、因为是CFR术语,所以不需要提供保险单。
6、目的港不正确,应该是Vancouver
7、规格描述不正确,应该是340grameachtin
8、信用证的有效期有误,应该是December15,2003
无聊你妹啊
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