信用证审证练习题

1、精选优质文档-倾情为你奉上信用证审证练习题练习1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见合同如下所示：练习1 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。练习2审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来，并填写信用证分析单一份。根据下面的销售合同审核信用证。合同条款：卖方：中国机械进出口公司买方：史密斯公司商品名称：挖掘机数量；15台单价：CFR欧洲主要港口每台60 000.00瑞士法郎总值：900 000.00瑞士法郎装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船付款条件：凭不可撤

2、销即期信用证付款签订日期和地点：2002年6月15日于北京合同号码： B1125 信用证内容：Irrevocable Documentary Credit No. 2234 dated June 25, 2002Advising Bank: Bank of China, BeijingApplicant: China National Machinery Imp. /Exp. CorpBeneficiary: Smith & Co.Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Onl

3、y)Expiry Date: September 15, 2002 for negotiation in ChinaWe hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:(1) Sig

4、ned Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.(2) Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.(3) One original

5、Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value. Shipment is to be effected during August 2002 from China Port to European Main Ports. Partial shipments prohibited. Transshipment allowed. We hereby engage with drawers and/or bona fide holders that drafts drawn

6、and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be duly honored at maturity. 附参考答案： Dear sirs, We have received your L/C No. 2234 but regret to say that we have found some discrepancies in t

7、he above mentioned L/C. Please make the following amendments in the L/C.(1) The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.(2) Swiss Francs instead of French Francs.(3) Delete insurance clause.(4) “Partial shipments prohibited” should read “Partial shipm

8、ents allowed.”As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time. Yours faithfully根据下面的销售合同审核信用证。销售合同主要条款：合同号码：02/51卖方：中国化工公司买方：纽约染料公司商品名称：染料数量：200桶单价：FOB上海每桶50美元总额：10 000美元交货期：不迟于2002年9月12日，不

9、允许分批装运付款条件：不可撤销的见单后60天付款的信用证 信用证内容：Trust BankNew York Date: June 15, 2002 Irrevocable Credit No. 10002China Chemical Co. (Beneficiary)Gentlemen: For the account of New York Dye Co. (account party) we hereby authorize you to draw on us at 90 days after sight to the extent of US$ 10,000.00 (Say US Dol

10、lars Ten Thousand Only). Your drafts must be accompanied by the following documents (complete sets unless otherwise stated) evidencing shipment(s) of: 200 drums of dye at $50.00 per drum CFR Shanghai, from Shanghai to New York, details as per your S/C No. 02/54. Invoice in triplicate. Insurance poli

11、cy in duplicate. Full set of on board bill of lading, dated not later than September 12, 2002, made out to order of Trust bank, New York(Reference 1002), marked “Notify New York Dye Co.” and “Freight Prepaid”. . 附：参考答案Dear sirs, We are pleased to inform you that we have received your L/C No. 10002 i

12、ssued by Trust Bank. However, on examining the L/C carefully, we regretfully find that certain points are not in conformity with the terms stipulated in our Contract No. 02/51. Please make the following amendments:(1)“At 90 days after sight” should read “At 60days after sight”.(2)“CFR Shanghai” should read “FOB Shanghai”.(3)Contract number should be “02/51” instead of “02/54”.(4)De