审核信用证题目及答案

1、1 .根据提供的外销合同对信用证进行审核并提出修改信用证的意见。，CIFDUBAIVIAHONGKONG,:38PRIL,:15thmay审核结果：SALESCONFIRMATIONSellers:ContractNo.:HK012,2014188JIANSHEROADTANGSHAN,CHINASignedat:TANGSHANBuyersCFRDUBAI20000PCSWith10%moreorlessbothinamountanquantityallowedatthesellersoption.TotalValue:Packing:2PCPERCARTONTimeofShipment:,

2、2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:,Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks20000/MADEINCHINA(1) HONGYA误，应为HONGYANG(2) WEIGUOROQJIANSHEROAD(3) 总金额币别错误，应为HKD5不

3、是USD(4) 议付地在国外不妥，应改为国内。(5) 转运规定与合同不符，应为ALLOWEDB不是NOTALLOWED(6) CIFDUBA改为CFRDUBAI(7) 3PC/CARTON改为2PCPERCARTON(8) 溢短装幅度5%昔误，应为10%(9) DRAWNONAPPLICANT,应改为DRAWNONUS(10) )3天的交单时间太短，建议改为15天(11) CFR语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2 .根据提供的外销合同对信用证进行审核并提出修改信用证的意见。Signedat:Shanghai,ChinaTheundersignedSellerandBuy

4、erhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELTAPERULESJH-392W3Mx16MMJH-380W3Mx16MM2000DOZPAIR500DOZPAIRCFRChittagongDOZPAIRDOZPAIRUSD7,USD2,USD9,TOTALAMOUNT:Packing:InCartonsShippingMark:.CHIT

5、TAGONGTimeofshipment:DuringMay,2008PartialShipmentandTransshipmentareallowed.Insurance:TobeeffectedbythebuyerTermsofPayment:.TheBuyer:ALFAGAENTERPRISETheSeller:SHANGHAISHENGDACO.,LTDSEQUENCEOFTOTAL27:40A:20:DATEOFISSUE31C:APPLICABLERULES40E:DATEANDPLACEOFEXP.31D:APPLICANT50:ISSUINGBANK52A:BENEFICIAR

6、Y59:AMOUNT32B:AVAILABLEWITH/.BY41D:DRAFTSAT.42C:DRAWEE42D:PARTIALSHIPMENT43P:TRANSSHIPMENT43T:LOADING/DISPATCHING/TAKING44A:LETTEROFCREDIT1/1IRREVOCABLE06660801FEBRUARY24,2008UCPLATESTVERSIONMAY23,2008INBANGLADESHALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESHABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-

7、1211,BANGLADESHSHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEABBANKLIMITED,IMAMGANJBRANCHNOTALLOWEDNOTALLOWEDANYCHINESEPORTSFORTRANSPORTTOLATESTDATEOFSHIPMENTDESCRIPTOFGOODS.44B:CHITTAGANGSEAPORT,BANGLADESH44C:MAY2,200845A

8、:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MXPEFDOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MXPEFDOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARYSCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGD

9、OCUMENTSINCLUDINGORIGINA1FORMAHASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEANBOARDOCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKREIGHTCOLLECANDNOTIFYAPPLICANT.ADDITIONALCONDITIONDETAILSOFCHARGESPRESENTATIONPERIODCONFIRMATION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEDRARKSDNDERA

10、BBANKLIMITED,；2008+T/TREIMBURSEMENTISNOTACCEPTABLE71B:ALLBANKINGHARGESOUTSIDEBANGLADESHAREFORBENESACCOYINT48: DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPNGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT49: WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSHI

11、SCREDITALLDOCUMENTSINCLUDINGBENEFICIARY信用证审核结果1 .信用证中的受益人名称（59）与合同卖方（Seller）不符。合同中显示的是“SHANGHAISHENGDACO.,LTD：而信用证中是“SHANGHAIDASENGCO.,LTD.2 .开证申请人（50）的地址不符。合同中规定的是“28,IMAMGONJ信用证中则误为“26,IMAMGONJ3 .商品名称不符。合同中买卖的货物（COMMODITY&SPECIFICATION“STEELTAPERULES信用证中（45A）里去显示“TAPERULES,缺少了“STEEt字样。4 .商品规格不符。合同

12、中有两种规格：JH-392W和JH-380W而信用证中显示的是“JH-395和JS-386W。从对用的数字可以直接发行两者的不同。5 .单价不符。合同中表格第三列显示的单价是“DOZPAIRCFRCHITTAGONG和“DOZPAIRCFRCHITTAGO丽信用证（45A）中则显示“和”。6 .总金额不符。合同中的表格第四列（AMOUNT列明的金额是（以美元表示），信用证（32B）中的金额为（以港币表示，同时数字错误）。7 .包装不符。合同规定货物包装为Packing:InCartons（纸箱装），而信用证中规定“PACKING:EXPORTSTANDARDSEAWORTHYPACKING准的

13、适宜海运包装）。单纯从使用词汇也可以判断两者的不同。8 .装运期不符。合同规定的期限是2008年5月的任何一天（DuringMay,2008），信用证（44C）规定“LATESTDATEOFSHIPMET:MAY2,20（0最迟装运期为2008年5月2日），这样就比合同规定的装运期足足提前了29天。9 .装运港（Loadingport）不符。合同规定在我国Shanghai发货，信用证（44A）显示“ANYCHINESEPORTS中国任意口岸）。10 .分批和转运要求不符。合同中规定的是“PartialShipmentandTransshipmentareallowed.”（允许分批和转运），而

14、信用证（43P）规定不准分批（PARTIALSHIPMENTNOTALLOWEDT）“TRANSSHIPMENT:NOTALLOWED（禁止转运）。11 .使用的贸易术语和单据要求不符。因为合同使用的是CFR术语，规定由买方办理保险手续（Insurance:Tobeeffectedbythebuyer），所以受益人不需要提交保险单据，而信用证（46A）中则显示CIF术语，并且在单据条款中要求受益人提交保险单（INSURANCEPOLICY这与合同显然不符。12 .付款期限不符。合同中关于付款条件（Termsofpayment）明确规定采用“SightLetterofCredit（即期信用证）支

15、付，而所开立的信用证（42C）中规定的惠普付款时间却是“DRAFTSAT60DAYSSIGH既60天远期汇票支付），明显不符。13 .信用证到期地点不符。合同中付款条件明确规定信用证在我国到期（ValidfornegotiationinChina”），而信用证（31D）中显示的到期地为“MAY23,2008INBANGLADESH在孟加拉国到期）。以上所有内容均可以按合同和信用证进行对比找出其差异。14 .所采用的贸易术语和单据显示的内容不符。本合同和信用证采用的是CFR交易条件，按此条件成交，受益人提交的提单上应注明“FREIGHTPREPAID或“FREIGHTPAID,不可显示“FREI

16、GHTCOLLECT15 .根据我国目前有关产地证的规定和做法，对孟加拉国出口时不应使用GSPFORMA地证，这种产地证主要用于我国向发达国家出口部分产品的情形。3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALESCONFIMATIONDate:June05,2016TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContra

17、ctismadebyandbetweenSellerandBuyer,wherebytheSeBY:42C:DRAFTSAT：lleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMansWindBreakerColour:BlackKhaki2500PCS2500PCSCIFC5KUWAITPCPCTOTAL5000PCSTOTALAMOUNT:BA

18、NKOFCHINABYNEGOTIATION90DAYSAFTERSIGHT42A:DRAWEE:43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWEDVALUETRADINGENTERPRISE,LLC44E:PORTOFLOADING/AIRPORTOFDEPAYCHINESEPORTRTURE:44F:PORTOFDISCHARGE/AIRPORTOFDEWAITBYSEAFREIGHTSTINATION:44C:LATESTDATEOFSHIPMENT:16071045A:DESCRIPTIONOFGOODSAND/ORSE00PCSWINDBREAKERVICES:PCCIFKUWAITPACKEDINCARTONOF20PCSEACH3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。(1) 31D信用证到期地点错，应该是CHINA;(2) 50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC.(3) 59受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP;(4) 32B金额错，应该是；(