审核信用证题目及答案-精选.pdf

SALES CONFIRMATION

Sellers：

TANGSHAN FOREIGN TRADE IMP

.AND EXP. CORPORATION

188 JIANSHE ROAD TANGSHAN ,CHINA

Contract No.: Date：Signed at:

HK012 FEB.12,2014 TANGSHAN

Buyers：

HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONG

The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:

Art. No. ART

NO.

Description

AIR

CONDITIONER(HUALING BRAND) KW-23GW KW-25GW

Quantity 10000PCS 10000PCS

Unit Price @HKD50.00 @HKD50.00

AMOUNT CFR DUBAI HKD 500000.00 HKD 500000.00

P97811 ART NO. P97801 With

20000PCS

10 % more or less both in amount an quantity allowed at the seller

Total Value: HKD 1000000.00 Packing: 2 PC PER CARTON Time of Shipment: APR. 30,2014

Loading port & Destination: FROM TIANJIN TO DUBAI

VIA

HONGKONG

Insurance: To be effected by sellers for 110% of full invoice value covering

HKD 1000000.00 ’s option.

up to only.

Terms of payment:

By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15 day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed. Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINA

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TO: BANK OF CHINA TANGSHAN BRANCH,CHINA IRREVOCABLE DOCUMENTARY CREDIT NO.13-385

FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.

DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN

FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00

AVAILABLE

BY THE BENEFICIARY’S DRAFT(S)

AT

SIGHT DRAWN ON

APPLICANT BEARING THE CLAUSE:

“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013

.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:

(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .

(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C

OCEAN

MARINE

CARGO

CLAUSES(W.A)

AND

WAR

RISKS

DATED

1

st

JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA

(3) CERTIFICATE

FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY

INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE: AIR CONDITIONER(HUALING

BRAND),10000PCS

KW-23GW

AND 10000

PCS KW-25GW,

PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND SHIPMENT: 30

TH

TRANSSHIPMENT PROHIBITED. LATEST DATE FOR

TH

APRIL,2014. EXPIRY DATE:15MAY,2014.IN PLACE OF OPENER FOR

NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.

OTHER TERMS AND CONDITIONS:

SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.

审核结果：

（1）HONGYAN 错误，应为HONGYANG。（2）WEIGUO ROAD改为JIANSHE ROAD。（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NOT ALLOWED。（6）CIFDUBAI改为CFRDUBAI 。（7）3PC/CARTON应改为2PC PER CARTON。（8）溢短装幅度5%错误，应为10%。（9）DRAWN ON APPLICANT不对，应改为DRAWN ON US （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

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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。

Signed at: Shanghai, China

The undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:

Price Terms

Unit Price

Amount

Commodity & Specification

Quantity

STEEL TAPE RULES JH-392W 3M×16MM JH-380W 3M×16MM

2000 DOZ PAIR

500 DOZ PAIR

CFR ChittagongUSD3.60/DOZ PAIR USD4.20/DOZ PAIR

Y

USD7,200.00 USD2,100.00 USD9,300.00

TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONL

Packing:Shipping Mark:

In CartonsA.E.

CHITTAGONGof During May, 2008

Time

shipment:

Partial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Payment:Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in

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China until the 15day after the month of shipment.

The Seller:

SHANGHAI SHENG DA CO., LTD

ENTERPRISE

The Buyer: ALFAGA

LETTER OF CREDIT

SEQUENCE OF TOTAL FORM OF DOC. CREDIT DOC. CREDIT NUMBER DATE OF ISSUE APPLICABLE RULES DATE AND PLACE OF EXPAPPLICANT

.

27: 40 A: 20: 31 C: 40 E: 31 D: 50:

1 / 1

IRREVOCABLE 06660801

FEBRUARY 24,2008 UCP LATEST VERSION MAY 23,2008 IN BANGLADESH ALFAGA ENTERPRSE

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LETTER OF CREDIT 26,IMAMGONJ DHAKA,BANGLADESH

ISSUING BANK

BENEFICIARY

AMOUNT

AVAILABLE WITH/.BY …

DRAFTS AT...

DRAWEE

PARTIAL SHIPMENT TRANSSHIPMENT

LOADING/DISPATCHING/TAKING FOR TRANSPORT TO…LATEST DATE OF SHIPMENT DESCRIPT OF GOODS.

DOCS REQUIRED ADDITIONAL CONDITION

DETAILS OF CHARGES 4

52 A:

AB BANK LIMITED IMAMGANJ BRANCH,

40 IMAMGANJ,DHAKA-1211,BANGLADESH

59:

SHANGHAI DA SENG CO.,LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI,CHINA

32 B: CURRENCY HKD AMOUNT 9800.00 41 D:

ANY BANK IN CHINA, BY NEGOTIATION

42 C:

DRAFTS AT 60 DAYS SIGHT FOR 100PCT INVOICE VALUE

42 D: AB BANK LIMITED,IMAMGANJ BRANCH 43 P: NOT ALLOWED 43 T: NOT ALLOWED 44 A: ANY CHINESE PORTS

44 B: CHITTAGANG SEA PORT,BANGLADESH 44 C: MAY 2,2008 45 A:

TAPE RULES

(1)2000 DOZ PAIR MDEL:JH-395W SIZE:3M X 16MM@HKD3.6 PER DOZEN CIF CHITTAGONG

(2)500 DOZ PAIR MODEL:JH-386W SIZE:3M X 16MM@HKD4.2 PER

DOZEN CIF CHITTAGONG PACKING:EXPORT STANDARD SEAWORTHY PACKING

46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE + SIGNED PACKING LIST IN TRIPLICATE +G.S.P. CERTIFICATE OF ORIGIN FORM A

+BENEFICIARY’S CERTIFICATE STATINGTHAT ONE SET OF ORIGINAL SHIPPING

DOCUMENTS

INCLUDING ORIGINAL “FORM A”　HAS BEEN

SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT

.

+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK

+3/3 PLUS ONE

COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING

MADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHT

COLLECT” AND NOTIFY APPLICANT

.

47 A:

+ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801

DATED

FEBRUARY 24,2008”

+T/T REIMBURSEMENT IS NOT ACCEPTABLE

71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR

BENEFICIARY’S ACCOUNT

LETTER OF CREDIT

PRESENTATION PERIOD

48:

DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE

OF THE SHIPPING

DOCUMENTS

BUT WITHIN

THE

VALIDITY OF THE CREDIT

CONFIRMATION

49: 78:

WITHOUT

THE AMOUNT AND DATE OF NEGOTIATION OF EACH ENDORSED ON THE REVERSE OF THIS CREDIT

ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST

BE SENT

DRAFT MUST BE

BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT

OF THE DRAFTS

AND DOCUMENTS

WE SHALL

MAKE

PAYMENT AS INSTRUCTED BY YOU

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“

“SHANGHAI DA SENG CO.,LTD.”。

SHANGHAI

SHENG DA CO.,LTD.,”而信用证中是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“TAPE RULES”,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/DOZ PAIR CFR CHITTAGONG”和

“HKD3.60 PER DOZEN

“USD4.20/DOZ PAIRCFR CHITTAGON”,而信用证（45A）中则显示CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG”。6.

总金额不符。合同中的表格第四列（AMOUNT）列明的金额是

USD 9300.00（以美元表示），

信用证（32B）中的金额为CURRENCY HKD AMOUNT 9800.00（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“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（During May,2008）,信用证

2008年5月2日)，

29天。

Shanghai发货，信用证（44A）显示“ANY

Packing：In Cartons

”（纸箱装），而信用证中规定

。单纯

“PACKING:EXPORT STANDARD SEAWORTHY PACKING”（出口标准的适宜海运包装）

（44C）规定“LATEST DATE OF SHIPMET:MAY 2,2008”(最迟装运期为这样就比合同规定的装运期足足提前了9.

装运港（Loading port）不符。合同规定在我国CHINESE PORTS”（中国任意口岸）。10.分批和转运要求不符。合同中规定的是“

Partial Shipment and Transshipment are

allowed.”(允许分批和转运)，而信用证（43P）规定不准分批（PARTIAL SHIPMENT:NOT ALLOWED）,(43T)“TRANSSHIPMENT:NOT ALLOWED”(禁止转运)。11.使用的贸易术语和单据要求不符。因为合同使用的是

续（Insurance: To be effected by the buyer

CFR术语，规定由买方办理保险手）,所以受益人不需要提交保险单据，

（INSURANCE

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

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POLICY）,这与合同显然不符。12.付款期限不符。合同中关于付款条件（

of Credit

Terms of payment）明确规定采用“Sight Letter

42C）中规定的惠普付款时间却是

”(即期信用证)支付，而所开立的信用证（

“DRAFTS AT 60 DAYS SIGHT”（凭60天远期汇票支付），明显不符。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（

negotiation in China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

此条件成交，受益人提交的提单上应注明“可显示

“FREIGHT COLLECT”。

GSP FORM A产地CFR交易条件，按

”）,而信用证（

31D）中显示的到期地为“

“Valid for 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

FREIGHT PREPAID”或“FREIGHT PAID”,不

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

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。

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。

SALES CONFIMATION

Contract No. YM0806009

Date: June 05, 2016

The Seller: Tianjin Yimei International Corp. Address: 58 Dong li Road Tianjin, China

The Buyer: VALUE TRADING ENTERPRISE, LLC Address: Rm1008 Green Building Kuwait

This Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to

sell and the Buyer agree to buy the under-mentioned goods according to the

Quantity

Unit priceCIFC5 KUWAIT

2500PCS 2500PCS

TOTAL

5000PCS

USD15.10/PC USD15.10/PC

USD37750.00 USD37750.00 USD75500.00 Amount

terms and conditions stipulated below: Specification of GoodsMan’s Wind BreakerStyle No. YM082 Colour: Black

Khaki

TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only. Packing:

20pcs are packed in one export standard carton.

VALUE ORDER NO. A01 KUWAIT C/No. 1-UP

Time of Shipment: Partial shipment: Transshipment:

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Shipping Marks:

Before AUGG. 10, 2016

From Tianjin, China to Kuwait

Not allowed Allowed

Loading Port and Destination:

Insurance:Termsof Payment:

To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981 By L/C at 60 days after sight, reaching the seller before June 15,

2016,and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract

number. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for account of the Drawee.

Documents:

+ Signed commercial invoice in triplicate.

+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.

+ Insurance Policy in duplicate endorsed in blank. + Packing List in triplicate.

+ Certificate of Origin issued by China Chamber of Commerce.

27: SEQUENCE OF TOTAL: 40A: FORM OF DOC. CREDIT: 20: DOC. CREDIT NUMBER: 31C: DATE OF ISSUE: 40E: APPLICABLE RULES: 31D: DATE AND PLCA OF EXPIRY: 51D: APPLICANT BANK: 50: APPLICANT:

1/1

IRREVOCABLE KR369/03 160619

UCP LATEST VERSION 160825 KUWAIT

VALUE TRADING ENTERPRISE CORPRM1008 GREEN BUILDING KUWAIT AORE SPECIALTIES MATERIAL CORPYARIMCA, TURKEY

KOCAELI

41740,

. IZMIT,

. .

59: BENEFICIARY:

32B: CURRENCY CODE, AMOUNT: 41A: AVAILABLE WITH … BY:42C: DRAFTS AT …：42A: DRAWEE:

43P: PARTIAL SHIPMENTS: 43T: TRANSSHIPMENT:

44E: PORT OF LOADING/AIRPORT OF DEPARTURE:

44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION:

44C: LATEST DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND / OR SERVICES:

TIANJIN YMEI INTERNATIONAL CORP58 DONGLI ROAD TIANJIN, CHINA USD71500.00 BANK OF CHINA BY NEGOTIATION 90 DAYS AFTER SIGHT

VALUE TRADING ENTERPRISE, LLC NOT ALLOWED NOT ALLOWED ANY CHINESE PORT KUWAIT BY SEA FREIGHT 160710

5000PCS WIND BREAKER STYLE NO. YM085

AS PER ORDER NO. A01 AND S/C NO.

7

YM009

AT USD15.10/PC CIF KUWAIT

PACKED IN CARTON OF 20PCS EACH

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。（1） 31D信用证到期地点错，应该是（2） 50申请人名称错，应该是（3） 59受益人名称错，应该是（4） 32B金额错，应该是（5）42C汇票期限错，应该是（7）43T转运要求错，应该是（8）44E装运港错，应该是（9）44F卸货港错，应该是

CHINA；

VALUE TRADING ENTERPRISE, LLC.；TIANJIN YIMEI INTERNATIONAL CORP.；60 DAYS AFTER SIGHT；ALLOWED；TIANJIN, CHINA；KUWAIT；

160810；

MEN’S WIND BREAKER；YM0806009；CIFC5KUWAIT；

USD75500.00；

（6）42A汇票付款人错，应该是开证银行；

（10）44C最晚装运日错，应该是（11）45A货物名称错，应该是（13）45A合同号码错，应该是（14）45A贸易术语错，应该是

（12）45A STYLE NO YM082 错误，应是YMO85；

（15）开证行名称错误，应是一家银行而不应是申请人名称

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