教辅资料操作题─审核信用证.doc

操作题审核信用证（一） 试根据下列合同条款及审证要求审查国外来证，指出信用证中存在的问题(请按顺序,并直接将题干中的问题部分拖出,作为答案)1、销售确认书SALES OF CONFIRMATIONContract No.:0160361Date:June 15th 2007Seller: Shanghai Donghai Garments Imp. & Exp. Corporation, Shanghai,ChinaBuyer: The Eastern Trading Company, Osaka, Japan Commodity and Specification: Pure Cotton Mens shirts Art. No. 011323 Size Assortment: S/3, M/6 and L/6 per dozenQuantity: 5000 doz. 3% more or less at the sellers option Packing: Each piece in a polyester bag, half a dozen to a paper box, 10 dozens to a carton.Unit Price:US$120.00 per doz. CIFC5% Kobe/Osaka Total Value: US$600,000.00Terms of Delivery: During Aug./Sept. 20017 in two equal monthly shipments From Shanghai to Kobe/Osaka.Insurance: To be covered by the seller for 110% of CIF invoice value against All Risks as per China Insurance Clause dated Jan. 1st, 1981.Terms of Payment: By Confirmed Irrevocable letter of credit payable at sight, to reach the seller not later than July 20th, 2007and remain valid for negotiation in China until the 15th day after the date of shipment.( 备注：信用证由 Sanpo Trading Company, Osaka, Japan开立)2、信用证FROM: FUJI BANK LTD., OSAKA, JAPANTO: BANK OF CHINA, SHANGHAISEQUENCE OF TOTAL 27: 1/1FORM OF DOC.CREDIT 40A: IRREVOCABLEDOC. CREDIT NO. 20: F219307DATE OF ISSUE 31C: JULY15TH2007EXPIRY DATE AND PLACE 31D: OCT5TH2007 OCT 15TH2007 IN CHINAAPPLICANT 50: SANPO TRADING COMPANY ROOM 1212-1216 ZHONGYANG BLDG. 70 SANGJIN-KU OSAKA, JAPANBENEFICIARY 59: SHANGHAI DONGHAI GARMENTS IMP. & EXP.CORP. NO.214 HONGMEI ROAD SHANGHAI, CHINADOC. CREDIT AMOUNT 32B: USD600,000.00 3% MORE OR LESSAVAILABLE WITH/BY 41D: BANK OF CHINA BY ACCEPTANCE NEGOTIATIONDRAFTS AT 42C: 60DAYS AT SIGHTDRAWEE 42D: FUJI BANK LTD. NEW YORK BRANCH FOR 100.00PCT INVOICE VALUEPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 44A: NOT ALLOWEDLOADING/DISPATCH AT/FROM 44A: SHANGHAI CHINAFOR TRANSPORTATION TO 44B: OSAKA/YOKOHAMA AT BUYERS OPTION KobeLATEST DATE OF SHIP. 44C: SPET30, 2007 DESCRIPT. OF GOODS 45A: 5000 DOZ. 3% MORE OR LESS ALLOWED PURE COTTON MENS SHIRTS ART.NO. 011323 SIZE ASSORTMENT: S/2 3 M/6 L/4 6 PER DOZEN AT US$120.00 PER DOZ.CIF KOBE/OSAKA, PACKED IN CARTONS OF 12 DOZ.EACH. DOCUMENTS REQUIRED: 46A: +SIGNED COMMERCIAL INVOICE IN FOUR COPIES. +FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. +INSURANCE POLICY FOR FULL INVOICE VALUE PLUS 110% COVERING ALL RISKS AS PER ICC CIC DATED JAN 1ST, 1981. +CERTIFICATE OF ORIGIN ISSUED BY CCIBCCIC. +INSPECTION CERTIFICATE ISSUED BY APPLICANT (SOFT CLAUSE TO BE DELETED OR BY CCIC) OR ITS AGENT. +CERTIFICATE ISSUED BY APPLICANT BENEFICIARY STATING THAT THE SHIPPING SAMPLE HAS BEEN APPROVED BY THE APPLICANT (SOFT CLAUSE TO BE DELETED OR CHANGE)ADDITIONAL COND. 47A: +DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER DATE OF ISSURANCE OF THE BILLS OF LADING, BUT IN ANY EVENT WITHIN THIS CREDIT VALIDITY. +ALL DRAFTS MUST BE MARKED DRAWN UNDER FUJI BANK LTD STATING THE DOCUMENTARY CREDIT NUMBER AND THE DATE OF THIS CREDIT.CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN FOR BENEFICIARYS ACCOUNTCONFIRMATION 49: WITHOUT (CONFIRMED)INSTRUCTIONS 78:ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO FUJI BANK LTD BY ONE LOT EXPRESS COURIER.THIS CREDIT IS SUBJECT TO UCP (1993 REVISION) ICC PUBLICATION NO.600 答案1. EXPIRY DATE AND PLACE 31D: OCT5TH2007 IN CHINA2. DOC. CREDIT AMOUNT 32B: USD600,000.00 3. BY ACCEPTANCE4. DRAFTS AT 42C: 60DAYS SIGHT5. TRANSSHIPMENT 44A: NOT ALLOWED6. FOR TRANSPORTATION TO 44B: OSAKA/YOKOHAMA AT BUYERS OPTION7. 5000 DOZ. PURE COTTON MENS SHIRTS ART.NO. 011323 SIZE ASSORTMENT: S/2 M/6 L/4 PER DOZEN 8. PACKED IN CARTONS OF 12 DOZ.EACH.9. +INSURANCE POLICY FOR FULL INVOICE VALUE PLUS 110% COVERING ALL RISKS AS PER ICC DATED JAN 1ST, 1981.10. +INSPECTION