信用证审核1答案

题目要求和说明题目名称 信用证审核基本要求 根据提供的外销合同对信用证进行审核并提出改证要求下载模板 0302_信用证审核结果.doc相关说明 世格公司与加拿大 NEO 公司达成交易后， 2001 年 4 月 8 日，世格公司收到 NEO 公司通过加拿大皇家银行开来的编号为 01/0501-FCT 的信开本信用证。试根据 SHDS03027 出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。销售合同SALES CONTRACT编号 NO.: SHDS03027日期 DATE: APR.03, 2001卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 地点 SIGNED IN: SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK 议付银行做押汇 . WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATURE AUTHORIZED SIGNATURE1. 信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应为 USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是 USD46918。2. 信用证在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，易产生逾期，且与合同要求不符，应改在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。3. 加减保率为 30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同规定的 10%，应改为(FOR 110 PERCENT OF INVOICE VALUE)。4. 合同要求投保的为“中国海洋运输货物保险条款” ，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。5. 证明装运货物数量与合同有出入，证中规定 DS1151 544SETS、DS5120 245SETS，而合同中为DS1151 542SETS、DS5