信用证审核练习.docx

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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