根据合同审核信用证.doc

.根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。买卖合同上海茂林贸易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree tobuy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00ART. NO.HX88600PCSUSD16.30/PCUSD9780.00ART. NO. HE21720PCSUSD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts atsight to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value covering all risks and war risk ofInstitute Cargo Clause (A)Documents required1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by a relevant authorityThe SellerThe BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company张三Whuit Brown签署Signature进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDONCREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDONUNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP.NO.97 MAOMING NAN ROADSHANGHAI P. R. OF CHINAAMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDONLATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN2008X826LONDONNO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.经审核，信用证存在以下问题： 1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日;2.根据合同信用证的到期地点不应在英国，而应在中国。3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。6.根据合同，可以分批装运，信用证错为不可以分批。7.根据合同，货号HE21的