审核信用证课件

信用证的审核（练习一）,上海远大进出口公司(ORIGINAL)SHANGHAIYUANDAIMPORT&EXPORTCOMPANY上海市溧阳路1088号龙邸大厦16楼16THfloor,DragonMansion,1088LiyangRoad,Shanghai200081China电话：00862156666624传真：00862156666698销货合约SALESCONTRACT编号NO.YD-MDSC9811日期DATE:1998/11/8,买方：MAURICIODEPORTSINTERNATIONALS.A.地址：RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.电话：50725192334传真：50725192333兹经买卖双方同意成交下列商品订立条款如下：,REMARKS:With5%moreorlessbothinamountandquantityatSellersoption.PACKING:50kgtoonegunnybag.Total40000bags.SHIPMENT:TobeeffectedduringDecember1998fromShanghai,ChinatoColon,R.P.allowingpartialshipmentsandtransshipment.INSURANCE:Tobecoveredfor110%ofinvoicevalueagainstAllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/1981.PAYMENT:Thebuyershallopenthroughafirst-classbankacceptabletotheselleranirrevocableL/Cat30daysafterB/LdatetoreachthesellerNovember251998andvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.SELLERSBUYERSSHANGHAIYUANDAMAURICIO,提示：1、APPLICANT名称错误。Maurlcio改为Mauricio2、APPLICANT地址错误。RM1008-1101改为10113、BENEFICIARY名称错误。Export&Import改为Import&Export4、信用证到期地在国外。开征行柜台前改为通知行柜台前。AtthecounterofCITIBANKN.A.PANAMA改为CITIBANKOFSHANGHAI5、汇票付款期限推迟。30daysaftersight改为30daysafterB/Ldate.6、装运期提前了。12月15日改为12月31日,7、提单条款中运费规定有误。Freighttobecollected改为Freightprepaid8、提单条款中正本份数。2/3改为3/39、箱单条款中有关包装。Newgunnybags改为gunnybags.10、保险条款中加保率错误。Plus110%改为Plus10%。保险险别有误，InstituteCargoClausesClauseA改为：AllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/198111、数量未有规定5的增减。12、合同日期错误。11月18日改为11月8日13、交单日太紧。5天改为21天。14、目的港不妥。Panama改为ColonR.P.15、应该允许分批和转运。,16、检验条款应作修改，改为我方的检验机构出具的检验证书。17、没有信用证适用的惯例。SubjecttoUCP500.,SALESCONFIRMATIONTheSeller:HUAXINTRADINGCO.,LTDAddress:14thfloorkingstarMansion,676JinlinRoad,ShanghaiChinaThebuyer:JAMESBROWN&SONSAddress:#304-310,JALANSteet,Toronto,Canada,案例2,PACKING:HX2012INCARTONOF2SETSEACHANDHX1115,HX4405ANDHX4510TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONSPORTOFLOADING&DESTINATION:FROMSHANGHAITO:TORONTOTIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFAPRIL1998WITHPARTIALSHIPMENTNOTALLOWEDANDTRANSHIPMENTALLOWEDTERMSOFPAYMENT:THEBUYERSHALLOPENTOTHESELLERANIRREVOCABLEL/CATSIGHTTOREACHTHESELLERBEFOREAPRIL10,1998VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTER,THEDATEOFSHIPMENT.INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTW.P.A.ANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSESOFP.I.C.CDATED1/1/1981.CONFIRMEDBY:THEBUYER赵建国SIGNATURE,1、信用证大小写不一致，EIGHTEENCHANGETOEIGHTY2、信用证在国外到期，改为：FORNEGOTIATIONINBENEFICIARYCOUNTRY