[经济学]审证和改证业务操作作业

1、.审证和改证业务操作（二）1.合同资料SHANGHAI IMPORT & EXPORT TRADE CORPORATION1321 ZHONGSHAN ROAD SHANGHAI, CHINASALES CONTRACTTEL:S/C NO.: HX050254FAX:DATE: Jan. 1, 2012TO MESSRS: TKAMLA CORPORATION 6-7, KAWARA MACHOSAKA, JAPANDear sirs, We hereby confirm having sold to you the follo

2、wing goods on terms and conditions as specified below:DESCRIPYIONS OF GOODSQUANTITYUNITE PRICEAMOUNTCOTON BLANKETART NO. H666ART NO. HX88ART NO. HE21ART NO. HA56ART NO. HH46Packed in 250 cartons500 PCS500 PCS500 PCS500 PCS500 PCSCIF OSAKAUSD5.50/PCUSD4.50/PCUSD4.80/PCUSD5.20/PCUSD5.00/PCUSD2750.00US

3、D2250.00USD2400.00USD2600.00USD2500.00LOADING PORT: SHANGHAIDESTINATION: OSAKA PORTPARTIAL SHIPMENT: PROHIBITEDTRANSHIPMENT: PROHIBITIEDPAYMENT: IRREVOCABLE LETTER OF CREDIT AT SIGHTINSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKTIME OF SHIPMENT: LATEST DATE OF SHIPME

4、NT MAR. 16, 20122.信用证资料ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 33416852DATE OF ISSUE 31C: 120112DATE AND PLACE OF EXPIRY *31D: DATE 090317 PLACE IN THE COUNTRY OF BENEFICIARYAPPLICANT *50: TKAMLA CORPORATION 6-7, KAWARA MACH

5、 OSAKA, JAPANISSUING BANK 52A: FUJI BANK LTD. 1013, SAKULA OTOLIKINGZA MACHI TOKYO, JAPANBENIFICIARY *59: BANK OF CHINA SHANGHAI BRANCH 31, GANXIANG ROAD SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 1250.00AVAILABLE WITH/BY *41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C; DRAFTS AT 15 DAYS AF

6、TER SIGHT FOR FULL INVOICE COSTDRAWEE 42A: FUJI BANK LTD.PARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: PROHIBITEDLOADING ON BOARD 44A: SHANGHAIFOR TRANSPORTATION TO 44B: OSAKA PORTLATEST DATE OF SHIPMENT 44C: MAY 16, 2012DESCRIPIT OF GOODS 45A: COTTON BLANKETART NO. H666 500 PCS USD5.50/PCART NO.

7、 HX88 500 PCS USD4.50/PCART NO. HE21 500 PCS USD4.80/PCART NO. HA56 500 PCS USD5.20/PCART NO. HH46 500 PCS USD5.20/PCCIF SHANGHAIDOCUMENTS REQUIRED 46A:SIGHED COMMERCIAL INVOICE IN TRIPLICATE.PACKING LIST IN TRIPLICATE.CERTIFICATE OF ORIGIN GSP CHINA FORM A, ISSUED BY THE CHAMBER OF COMMERCE OR OTHE

8、R AUTHORITY DULY ENTITLED FOR THIS PURPOSE.FULL 3/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT.FULL SET OF NEGOTIABLE INSURANCEPOLICY OR CERTIFICATE BLANK ENDORSED FOR 120 PERCENT OF INVOICE VALUE COVER

9、ING ALL RISKS.CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENIFICIARY.PREIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.审证要求：根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：1. 合同中指明是不可撤销即期，所以“IRREVOCAB

10、LE” 改为 “IRREVOCABLE LETTER OF CREDIT AT SIGHT”2. 合同中的总金额应该是全部金额的和，所以“CURRENCY USD AMOUNT 1250.00”改为“CURRENCY USD AMOUNT 12500.00”3. 合用中分装条款的条件是禁止的，所以“ALLOWED”改为“PROHIBITED”4. 信用证转运条款的条件PROHIBITED与合同中的PROHIBITIED 不相同5. 信用证的最后装船期写错了，“MAY 16, 2021”应改为“MAR. 16, 2021”6. 信用证中货物描述的单词写错了，“DESCRIPIT”应改为“DESCRIPYIONS”7. 信用证的价格“USD5.20/PC”应改为“USD5.00/PC”8. 信用证CIF后面应该是“OSAKA PORT”，即“SHANGHAI”改