审核信用证题目和答案.docx
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审核信用证题目和答案.docx
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1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
SALESCONFIRMATION
Sellers:
ContractNo.:
HK012
TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATION Date:
FEB.12,2014
188JIANSHEROADTANGSHAN,CHINA Signedat:
TANGSHAN
Buyers:
HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET,HONGKONG
Theundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:
Art.No.
Description
Quantity
UnitPrice
AMOUNT
ARTNO.P97811ARTNO.P97801
AIRCONDITIONER(HUALINGBRAND)
KW-23GW
KW-25GW
10000PCS
10000PCS
@HKD50.00@HKD50.00
CFRDUBAIHKD500000.00
HKD500000.00
20000PCS
HKD1000000.00
With10%moreorlessbothinamountanquantityallowedattheseller’soption.
TotalValue:
HKD1000000.00
Packing:
2PCPERCARTON
TimeofShipment:
APR.30,2014
Loadingport&Destination:
FROMTIANJINTODUBAIVIAHONGKONG
Insurance:
Tobeeffectedbysellersfor110%offullinvoicevaluecovering uptoonly.
Termsofpayment:
ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.
ShipmentMarks:
A.B.C./DUBAI/NOSI-20000/MADEINCHINA
8
TO:
BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385
FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.
DEARSIRS:
WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY’SDRAFT(S)ATSIGHTDRAWNON
APPLICANTBEARINGTHECLAUSE:
“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:
(1)3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.
(2)INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERING
P.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA
(3)CERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:
AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:
INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,@HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORSHIPMENT:
30THAPRIL,2014.EXPIRYDATE:
15THMAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLER’SOPTION.
OTHERTERMSANDCONDITIONS:
SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.
审核结果:
(1)HONGYAN错误,应为HONGYANG。
(2)WEIGUOROAD改为JIANSHEROAD。
(3)总金额币别错误,应为HKD而不是USD。
(4)议付地在国外不妥,应改为国内。
(5)转运规定与合同不符,应为ALLOWED,而不是NOTALLOWED。
(6)CIFDUBAI改为CFRDUBAI。
(7)3PC/CARTON应改为2PCPERCARTON。
(8)溢短装幅度5%错误,应为10%。
(9)DRAWNONAPPLICANT不对,应改为DRAWNONUS
(10)3天的交单时间太短,建议改为15天
(11)CFR术语中应由买方办理保险,因此应删除要求卖方提供保险单的要求
2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
Signedat:
Shanghai,China
TheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:
Commodity&Specification
Quantity
PriceTerms
UnitPrice
Amount
STEELTAPERULESJH-392W3M×16MMJH-380W3M×16MM
2000DOZPAIR
500DOZPAIR
CFRChittagongUSD3.60/DOZPAIRUSD4.20/DOZ
PAIR
USD7,200.00USD2,100.00USD9,300.00
TOTALAMOUNT:
U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLY
Packing:
InCartons
ShippingMark:
A.E.
CHITTAGONG
Time of
shipment:
DuringMay,2008
PartialShipmentandTransshipmentareallowed.
Insurance:
Tobeeffectedbythebuyer
Terms of
Payment:
heBuyershallopenthroughabankacceptabletotheSelleranIrrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.
TheSeller:
SHANGHAISHENGDACO.,LTD
ENTERPRISE
TheBuyer:
ALFAGA
LETTEROFCREDIT
SEQUENCEOFTOTAL
27:
1/1
FORMOFDOC.CREDIT
40A:
IRREVOCABLE
DOC.CREDITNUMBER
20:
06660801
DATEOFISSUE
31C:
FEBRUARY24,2008
APPLICABLERULES
40E:
UCPLATESTVERSION
DATEANDPLACEOFEXP.
31D:
MAY23,2008INBANGLADESH
LETTEROFCREDIT
APPLICANT 50:
ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH
ISSUINGBANK 52A:
ABBANKLIMITEDIMAMGANJBRANCH,
40IMAMGANJ,DHAKA-1211,BANGLADESH
BENEFICIARY 59:
SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINA
AMOUNT 32B:
CURRENCYHKDAMOUNT9800.00AVAILABLEWITH/.BY… 41D:
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT... 42C:
DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUE
DRAWEE 42D:
ABBANKLIMITED,IMAMGANJBRANCH
PARTIALSHIPMENT 43P:
NOTALLOWED
TRANSSHIPMENT 43T:
NOTALLOWED
LOADING/DISPATCHING/TAKING
44A:
ANYCHINESEPORTS
FORTRANSPORTTO… 44B:
CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT 44C:
MAY2,2008
DESCRIPTOFGOODS. 45A:
TAPERULES
(1)2000DOZPAIRMDEL:
JH-395W
SIZE:
3MX16MM@HKD3.6PERDOZENCIFCHITTAGONG
(2)500DOZPAIRMODEL:
JH-386W
SIZE:
3MX16MM@HKD4.2PERDOZENCIFCHITTAGONGPACKING:
EXPORTSTANDARDSEAWORTHYPACKING
DOCSREQUIRED 46A:
+SIGNEDCOMMERCIALINVOICEINTRIPLICATE
+SIGNEDPACKINGLISTINTRIPLICATE
+G.S.P.CERTIFICATEOFORIGINFORMA
+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.
+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGW.P.A.RISKANDWARRISK
+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT.
ADDITIONALCONDITION 47A:
+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWN
UNDERABBANKLIMITED,IMAMGANJBRANCHCREDITNo.06660801DATEDFEBRUARY24,2008”
+T/TREIMBURSEMENTISNOTACCEPTABLE
LETTEROFCREDIT
DETAILSOFCHARGES 71B:
ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR
BENEFICIARY’SACCOUNT
PRESENTATIONPERIOD
48:
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATE
OFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHE
VALIDITYOFTHECREDIT
CONFIRMATION
49:
WITHOUT
78:
THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBE
ENDORSEDONTHEREVERSEOFTHISCREDIT
ALLDOCUMENTSINCLUDINGBENEFICIARY’SDRAFTSMUSTBESENT
BYCOURIERSERVICEDIRECTLYTOUSINONELOT.UPONOUR
RECEIPTOFTHEDRAFTSANDDOCUMENTSWESHALLMAKE
PAYMENTASINSTRUCTEDBYYOU
信用证审核结果
)
1.信用证中的受益人名称(59)与合同卖方(Seller)不符。
合同中显示的是
“SHANGHAISHENGDACO.,LTD.,”而信用证中是“SHANGHAIDASENGCO.,LTD.”。
2.开证申请人(50)的地址不符。
合同中规定的是“28,IMAMGONJ”,信用证中则误为
“26,IMAMGONJ”。
3.商品名称不符。
合同中买卖的货物(COMMODITY&SPECIFICATION)是“STEELTAPE
RULES”,信用证中(45A)里却显示“TAPERULES”,缺少了“STEEL”字样。
4.商品规格不符。
合同中有两种规格:
JH-392W和JH-380W,而信用证中显示的是“JH-
395和JS-386W”。
从对用的数字可以直接发行两者的不同。
5.单价不符。
合同中表格第三列显示的单价是“USD3.60/DOZPAIRCFRCHITTAGONG”和“USD4.20/DOZPAIRCFRCHITTAGON”,而信用证(45A)中则显示“HKD3.60PERDOZENCIFCHITTAGONG和HKD4.20PERDOZENCIFCHITTAGONG”。
6.总金额不符。
合同中的表格第四列(AMOUNT)列明的金额是USD9300.00(以美元表示
,信用证(32B)中的金额为CURRENCYHKDAMOUNT9800.00(以港币表示,同时数字错误)。
7.包装不符。
合同规定货物包装为“Packing:
InCartons”(纸箱装),而信用证中规定“PACKING:
EXPORTSTANDARDSEAWORTHYPACKING”(出口标准的适宜海运包装)。
单纯从使用词汇也可以判断两者的不同。
8.装运期不符。
合同规定的期限是2008年5月的任何一天(DuringMay,2008),信用证
(44C)规定“LATESTDATEOFSHIPMET:
MAY2,2008”(最迟装运期为2008年5月2
日),这样就比合同规定的装运期足足提前了29天。
9.装运港(Loading port)不符。
合同规定在我国Shanghai发货,信用证(44A)显示“ANYCHINESEPORTS”(中国任意口岸)。
10.分批和转运要求不符。
合同中规定的是“PartialShipmentandTransshipmentare
allowed.”(允许分批和转运),而信用证(43P)规定不准分批(PARTIALSHIPMENT:
NOTALLOWED),(43T)“TRANSSHIPMENT:
NOTALLOWED”(禁止转运)。
negotiation in China”),而信用证(31D)中显示的到期地为“MAY 23,2008 IN
BANGLADESH”(在孟加拉国到期)。
以上所有内容均可以按合同和信用证进行对比找出其差异。
14.所采用的贸易术语和单据显示的内容不符。
本合同和信用证采用的是CFR交易条件,按此条件成交,受益人提交的提单上应注明“FREIGHTPREPAID”或“FREIGHTPAID”,不可显示“FREIGHTCOLLECT”。
15.根据我国目前有关产地证的规定和做法,对孟加拉国出口时不应使用GSPFORMA产地证,这种产地证主要用于我国向发达国家出口部分产品的情形。
for
13.信用证到期地点不符。
合同中付款条件明确规定信用证在我国到期(“Valid
11.使用的贸易术语和单据要求不符。
因为合同使用的是CFR术语,规定由买方办理保险
手续(Insurance:
Tobeeffectedbythebuyer),所以受益人不需要提交保险单据,而信用证(46A)中则显示CIF术语,并且在单据条款中要求受益人提交保险单
(INSURANCEPOLICY),这与合同显然不符。
12.付款期限不符。
合同中关于付款条件(Termsofpayment)明确规定采用“SightLetterofCredit”(即期信用证)支付,而所开立的信用证(42C)中规定的惠普付款时间却是“DRAFTSAT60DAYSSIGHT”(凭60天远期汇票支付),明显不符。
3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
SALESCONFIMATION
TheSeller:
TianjinYimeiInternationalCorp.Address:
58DongliRoadTianjin,China
TheBuyer:
VALUETRADINGENTERPRISE,LLC
Address:
Rm1008GreenBuildingKuwait
ContractNo.YM0806009Date:
June05,2016
SpecificationofGoods
Quantity
Unitprice
Amount
Man’sWindBreakerStyleNo.YM082Colour:
Black
Khaki
2500PCS
2500PCS
CIFC5KUWAIT
USD15.10/PCUSD15.10/PC
USD37750.00USD37750.00
TOTAL
5000PCS
USD75500.00
TOTALAMOUNT:
SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.
ThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:
Packing:
20pcsarepackedinoneexportstandardcarton.
ShippingMarks:
VALUE
ORDERNO.A01KUWAIT
C/No.1-UP
TimeofShipment:
BeforeAUGG.10,2016
LoadingPortand
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