议付单据审核.docx
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议付单据审核
题目要求和说明
题目名称
议付单据审核
基本要求
根据提供的信用证内容审核全套结汇单据，指出单据中的不符点并改正。
下载模板
2101_单据审核结果.doc
相关说明
请根据信用证对世格贸易有限公司向银行提交议付的相关单据进行审核。
DESUNTRADINGCO.,LTD.
ROOM2501,JIAFAMANSTION,BEIJINGWESTROAD,NANJING
ShipperB/LNo.
中国外运江苏公司
SINOTRANSJIANGSU
Consigneeororder
TOORDEROFTHEROYALBANKOFCANADA
NEOGENERALTRADINGCO.
#362JALANSTREET,VANCOUVER,CANADA
Pre-carriageby
Portofloading
NANJING
Vessel
Portoftransshipment
JINYOU
HONGKONG
Portofdischarge
VANCOUVER
Finaldestination
Notifyaddress
CO.
OCEANBILLOFLADING
SHIPPEDonboardinapparentgoodorderandcondition（unlessotherwiseindicated）thegoodsorpackagesspecifiedhereinandtobedischargedatthementionedportofdischargeorasneartheretoasthevesselmaysafelygetandbealwaysafloat.
Theweight,measure,marksandnumbers,quality,contentsandvalue,beingparticularsfurnishedbytheShipper,arenotcheckedbytheCarrieronloading.
TheShipper,ConsigneeandtheHolderofthisBillofLadingherebyexpresslyacceptandagreetoallprinted,writtenorstampedprovisions,exceptionsandconditionsofthisBillofLading,includingthoseonthebackhereof.
INWITNESSwhereofthenumberoforiginalBillsofLadingstatedbelowhavebeensigned,oneofwhichbeingaccomplishedtheother（s）tobevoid.
No.ormarksandNos.
Numberandkindofpackage
Descriptionofgoods
Grossweight（kgs.）
Measure
ment（m3）
N/M
1260KGS
1590KGS
950KGS
920KGS
19M3
27.8M3
17.8M3
17.3M3
544CARTONS
800CARTONS
443CARTONS
245CARTONS
30-PIECEDINNERWAREANDTEASET
20-PIECEDINNERWARESET
45-PIECEDINNERWARESET
95-PIECEDINNERWARESET
Freightandcharges
FREIGHTPREPAID
REGARDINGTRANSHIPMENT
INFORMATIONPLEASECONTACT
Ex.rate
Prepaidat
Freightpayableat
Placeanddateofissue
Totalprepaid
NumberoforiginalBs/L
THREE
Signedfororonbehalfofthe
Master
AsAgent
BILLOFEXCHANGE
No.52589D41
For2003-05-05,NANJING,CHINA
（amountinfigure）（placeanddateofissue）
At************************sightofthisFIRSTBillofexchange
（SECONDbeingunpaid）
paytoNANJINGFINANCECORPORATIONororder
thesumof
.DOLLARSTHIRTYFIVETHOUSANDTWOHUNDREDANDTWENTYONLY
（amountinwords）
DrawnunderTHEROYALBANKOFCANADA
L/CNo.01/0501-FTCdatedAPR8,2003
Forandonbehalfof
DESUNTRADINGCO.,LTD.
To:
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE1055WESTGEORGIASTREET,VANCOUVER,.V6E3P3
CANADA
（Signature）
PICC
货物运输保险单
中国人民保险公司南京市分公司
ThePeople'sInsuranceCompanyof
詈--』4・mal^-■-----・—>aaia-~&aa----^a-—t-aa>—---a-.
ChinaNanjingBranch
CARGOTRANSPORTATIONINSURANCEPOLICY
保单号次piccSH034582POLICY
发票号（INVOICE2003SDT007
合同号（CONTRACTHSDS03027
信用证号（L/CNO.）01/0501-FCT
被保险人：
Insured:
DESUNTRADINGCO.,LTD.
中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLESINSURANCECOMPANYOFCHINA（HEREINAFTERCALLED“THECOMPANY）
ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISOFTHISPOLICYAS
PERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECILCLAUSESATTACHEDHEREON.
标记
MARKS&NOS
包装及数量
保险货物项目
保险金额
N/M
2032QCAWON1S
4DTSMRIOFOWOEGOODSCERAMICDINNERWARE
US$AMOUNTINSURED
总保险金额
TOTALAMOUNTSAY
保娜ED:
——
PERMIUM:
AS
启运日期
装载运输工具：
ASPERB/L
JINYOU
自
DATgOF
PER至
FROM:
NANJING
VANCOUVER
承保险别：
IA
IO
CONDITIONS:
1/1/1982
WARRISKS
i交及有
所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。
如有索赔，应向本
正本已用于索赔，其余正本自动失效。
INTHEEVENTOFLOSSORDAMAGEWITCHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHE
中国人民保险公司南京市
COMPANYSAGENTASMENTIONEDHEREUNDER.CLAIMS,IFANY,ONEOFTHEORIGINALPOLICYWHICHORIGINAL（S）HOGETEERSSUHDrAtRELEVENTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONE~OFTHEORIGINALPOLICYHASBEENACCOMPLISHED.THEOTHERSTOBEVOID.
分公司
sInsuraneeCompanyof
ThePeople
China
NanjingBranch
赔款偿付地点
CLAIMPAYABLE出单日期
ISSUING
DATE
VANCOUVER
2003-04-25
AuthorizedSignature
电话（TEL）:
传真（FAX）:
地址（ADD）:
中国南京石鼓路225号
（025）6521049
由E编（POSTCODE）:
210029
（025）4404593
DESUNTRADINGCO.,LTD.
ROOM2501,JIAFAMANSTION,BEIJINGWESTROAD,
NANJING
TEL:
0FAX:
025-
COMMERCIALINVOICE
To:
NEOGENERALTRADINGCO.
#362JALANSTREET,VANCOUVER,CANADA
Invoice
No.:
2003SDT007
Invoice
2003-04-20
Date:
S/C
HSDS02703
No.:
S/C
2003-04-03
Date:
From:
NANJING
To:
VANCOUVER
LetterofCreditNo.:
01/0501-FCT
IssuedBy:
2003-04-08
MarksandNumbers
Numberandkindofpackage
Quantity
UnitPrice
Amo
unt
Descriptionofgoods
CFRVANCOUVERCANADA
N/M
ABOUT544CARTONSOF30-PIECE
DINNERWAREANDTEASET
ABOUT800CARTONSOF20-PIECE
DINNERWARESET
ABOUT443CARTONSOF45-PIECE
DINNERWARESET
ABOUT245CARTONSOF95-PIECE
DINNERWARESET
544SETS
800SETS
443SETS
245SETS
TOTAL:
2032SETS
SAYTOTAL:
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE
1055WESTGEORGIASTREET,VANCOUVER,.V6E3P3
CANADA
□CONFIRMATIONOFTELEX/CABLEPER-ADVISED
DATE:
APR8,
TELEXNO.4720688CA
2003
PLACE:
VANCO
UVER
ADVISINGBANK'S
IRREVOCABLEDOCUMENTARY
CREDITNUMBER:
01/0501-FCT
CREDIT
REF.NO.
ADVISINGBANK:
NANJINGAJFINANCECORPORATION
59HONGKONGROADNANJING210002,CHINA
BENEFICIARY:
DESUNTRADINGCO.,LTD.ROOM2501,JIAFAMANSTION,BEIJINGWESTROAD,NANJING
EXPIRYDATE:
MAY15,2003
GENTLEMEN:
APPLICANT:
NEOGENERALTRADINGCO.
#362JALANSTREET,VANCOUVER,CANADA
AMOUNT:
USD35,
（USDOLLARSTHIRTYFIVETHOUSANDTWOHUNDREDANDTWENTYNINEONLY）
FORNEGOTIATIONINBENEFICIARY‘SCOUNTRY
WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
SIGNEDCOMMERCIALINVOICEAND3COPIED.
PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.
ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.
1/1/1982.
COVERINGSHIPMENTPF:
4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:
30-PIECEDINNERWAREANDTEASET,544SETS,SET,1260KGS.）,1010KGS.）,19M3
20-PIECEDINNERWARESET,800SETS,SET,1590KGS.）,1320KGS.）,27.8M3
45-PIECEDINNERWARESET,443SETS,SET,950KGS.）,780KGS.）,17.8M3
95-PIECEDINNERWARESET,245SETS,SET,920KGS.）,790KGS.）,17.3M3
N/M,PACKAGE:
ONESETPERCARTON
DETAILSINACCORDANCEWITHSALESCONTRACTNO.HSDS03027DATEDAPR.3,2003.[]FOB/[]CFR/[X]CIF/[]FAXVANCOUVERCANADA.
SHIPMENTFROMNANJING
TO
LATEST
PARTIAL
TRAN
VANCOUVER
APRIL30,2003
SHIPME
SSHIP
NTS
MENT
PROHIBITED
PROHIBIT
ED
DRAFTATSIGHTTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.
SPECIALINSTRUCTION:
ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.
ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.
DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$TOBEDEDUCTEDFROMANYPROCEEDS.
DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBE
THEAMOUNTSRETOBEENDORSEDJTHEREVERSHEREOFBYNEG.BANK.WEHEREBY
REDUPO
AGREWITHTHEDRAWERENDORSEANDFIDEHOLDERHATALLDRAFTDRAWUNDEANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONC
PRESENTATION.
THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS（1993REVISION）BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.500.
YoursVeryTruly,
DavidJone
JoanneHsan
AUTHORIZEDSIGNATURE
AUTHORIZEDSIGNATURE
DESUNTRADINGCO.,LTD.
ROOM2501,JIAFAMANSTION,BEIJINGWESTROAD,
NANJING
TEL:
0FAX:
025-
PACKINGLIST
To:
NEOGENERALTRADINGCO.
Invoice
No.:
2003SDT009
#362JALANSTREET,VANCOUVER,CANADAInvoice2003-04-20
Date:
S/CNo.:
S/C
Date:
HSDS03027
2003-04-03
From:
NANJING
To:
VANCOUVER
LetterofCreditNo.:
01/0501-FCT
DateofShipment:
2003-04-08
Marksand
Numbers
NumberandkindofpackageDescriptionofgoods
Quantity
Package
Me
as.
N/M
ABOUT544CARTONSOF
544SETS
544CARTONS
1260KG
1010
19
30-PIECEDINNERWARE
800SETS
800CARTONS
S
KGS
M3
ANDTEASET
443SETS
443CARTONS
1590KG
1320
27.
ABOUT800CARTONSOF
245SETS
245CARTONS
S
KGS
8M
20-PIECEDINNERWARE
950KGS
780K
3
SET
920KGS
GS
17.
ABOUT443CARTONSOF
790K
8M
45-PIECEDINNERWARE
GS
3
SET
17.
ABOUT245CARTONSOF
3M
95-PIECEDINNERWARE
SET
3
TOTAL:
2032SET
2032CARTONS
4740KG
3900
81.
S
S
KGS
3
M3
SAYTOTAL:
TWOTHOUSANDANDTHIRTYTWOCARTONSONLY
单据审核结果
根据信用证的要求，单据存在如下不符点：
1、商业发票
（1）合同号码与信用证描述不符，应为“HSDS03027”；
（2）价格术语填写有误，应为“CIF”而非“CFR”。
2、装箱单
（1）商业发票号码填写有误，应为“2003SDT007”；
（2）总毛重计算错误，应为“4720KGS”；
（3）总体积计算错误，应为"81.9M3”。
3、保险单
（1）投保金额（小写）填写有误，应为发票金额的110%，即“US$38751.90”
（2）投保险别与信用证规定不符，信用证未要求投保战争险；
4、海运提单
（1）信用证规定不允许转船，而提单上标明在“HONGKONG”转船，与信用证规定不符。
5、汇票
（1）汇票大写金额与信用证不符，应为“.DOLLARSTHIRTYFIVETHOUSANDTWO
HUNDREDANDTWENTYNINEONLY”
（2）信用证号码填写有误，应为“01/0501-FCT”而非“01/0501-FTC”
升级会员 