信用证审核和修改

1、单证实务段考班级：学号：姓名：根据以下销售合同审核国外开来的信用证，指出信用证中存在的10个问题并说明应如何修改。(100分)SalesConfirmationNo：0003916Date：Sep.30,2006Seller：NingboHuaduTextileInternationalTradeCorp.Buyer：SunnyMenCorporation，P.O.BoxNo.6789Toronto,Canada.CommodityandSpecificationsPolobrandfullcottonmen'sshirt15,Q00pCsmoreorlessatseller'

2、soptionPacking：Incartonsof20pcseachcontainerizedUnitPrice：US$1.20PerPieceCFRTorontoTotalvalue:US$18,000.00(TimeofshipmentDuringNov./Dec.2006IntwoequalmonthlylotsfromChinatoToronto,allowingtransshipmentInsurance：TobecoveredbytheBuyerTermsofPayment:ByIrrevocableSightLetterofCredittoreachtheSeller15day

3、sbeforethemonthofshipmentandremainedvalidfornegotiationinChinauntilthe15thdaysafterdateofshipmentIRREVOCABLEDOCUMENTARYCREDITNO.051086Oct.12,2006FROM:THEROYALBANKOFCANADATO:BANKOFCHINA,NINGBO,CHINAWEOPENIRREVOCABLEDOCUMENTARYCREDITNO.051086BENEFICIARY:NINGBOHUADUTEXTILEIMP.ANDEXP.CO.LTD.(1)JIEFANGSO

4、UTHROAD111,NINGBO,CHINAAPPLICANT:SUNNYMENCORPORATIONP.O.BOXNO.6789TORONTO,CANADAAMOUNT:US$18000.00(USDOLLARSEIGHTEENTHOUSANDONLY)THISCREDITISAVAILABLEBYBENEFICIARY'SDRAFTDAYSAFTERSIGHT(2)FOR100%OFINVOICEVALUEDRAWNONTHEROYALBANKOFCANADAACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:1.SIGNEDCOMMERCIALINVOICEI

5、N3COPIES.2.FULLSETOFCLEANONBOARDBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.3.INSURANCEPOLICYINDUPLICATECOPIESFOR110%OFINVOICEVALUE.(3)COVERINGALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST,佃81.4.CERTIFICATEOFORIGININDUPLICATEISSUEDBYCHINAINTERNATIONALCHAMBEROFCOMMER

6、CEOROTHERGOVERNMENTAUTHORITIES.5.INSPECTIONCERTIFICATEOFQUALITYISSUEDBYAPPLICANTCOVERINGPOLOBRANDFULLCOTTONMENSSHIRT15,000PCS(5)ATUS$1.20PERPIECECFRC3%(6)TORONTOASPERS/CNO.0003916DATEDSEP.30,2006.LATESTSHIPMENT:NOV*7).30,2006FROMNINGBO(8)TOTORONTO.PARTIALSHIPMENTS:ALLOWEDTRANSHIPMENT:PROHIBITED(9)TH

7、EGOODSSHALLBECONTAINERIZED.DOCUMENTSMUSTBEPRESENTEDWITHIN8DAYS(10)AFTERTHEDATEOFTHEB/L,BUTWITHINTHEVALIDITYOFTHECREDIT.THEROYALBANKOFCANADA审证结果：1 ”AMENDSTONINGBOHUADUTEXTILEINTERNATIONALTRADECORP.”.THETENOROFDRAFTIS“ATSIGHT”INSTEADOF“AT30DAYSAFTERSIGHT.aINSURANCEPOLICYINDUPLICATECOPIESFOR110%OFINVOI

8、CEVALUE.COVERINGALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST,1981”SHOULDBEDELETED4.“INSPECTIONCERTIFICATEOFQUALITYISSUEDBYAPPLICANTCOVERINGAMENDSTO“INSPECTIONCERTIFICATEOFQUALITYISSUEDBYGOVERNMENTAUTHORITIESorseller.”5.“POLOBRANDFULLCOTTONMENSHIRT15,000PCSATUS$1.20PERPIECE”AMENDSTOPOLOBRANDFULLCOTTONMENSHIRTi5，00opcs5%MOREORLESSATSELLERSOPTIONATUS$1.20PERPIECE”6. “CFRC3%TORONTCAMENDSTO“CFRTORONTO”LATESTSHIPMENT:NOV.30,2006”AMENDSTO“LATESTSHIPMENT:DEC.31,2006&”FROMNINGBOTOTORONT”.AMENDSTO“FROMANYPORTO