(完整版)审核信用证题目及答案

1、 PAGE PAGE 8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。Sellers：SALES CONFIRMATIONContract HK012TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATION 188 JIANSHE ROAD TANGSHAN ,CHINABuyers：HONGYANGTRADINGCO.LTD.,HONGKONG 311 SOUTH BRIDGE STREET,HONGKONGDate： SignedFEB.12,2014 TANGSHANThe undersigned sellers and buyers h

2、ave agreed to close the following transactions according to the terms and conditions stipulated below:Art.No.DescriptionQuantityUnit PriceAMOUNTAIRCFR DUBAIARTNO.CONDITIONER(HUALIN10000PCSHKD50.00HKD 500000.00P97811G BRAND)10000PCSHKD50.00HKD 500000.00ARTNO.KW-23GWP97801KW-25GW20000PCSHKD 1000000.00

3、With10% more or less both in amount an quantity allowed at the sellers option.Total Value: HKD 1000000.00 Packing: 2 PC PER CARTON Time of Shipment: APR. 30,2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoTerms ofpayment:By

4、IrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014toremainvalidfornegotiationinChinauntilthe15aftertheforesaidTimeofShipment.TheL/C mustspecifythattransshipmentandpartialshipmentsareallowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: BANK OF CHINA TANGSH

5、AN BRANCH,CHINA IRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAI

6、LABLE BY THE BENEFICIARYS DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDITNO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER APPL

7、ICANT AND MARKEDFREIGHT PREPAID .INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERINGP.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL

8、 DESTINATON AT DUBACERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTIONBUREAUOFTHEPEOPLESREPUBLICOFCHINAINTRIPLICATE.EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSPACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/C

9、ARTON,HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR 30THAPRIL,2014.EXPIRY PLACEOFOPENERFOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLERS OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING

10、DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：HONGYANHONGYANG。WEIGUO ROADJIANSHE ROAD。HKDUSD。议付地在国外不妥，应改为国内。ALLOWED，NOT ALLOWED。CIFDUBAICFRDUBAI 。（7）3PC/CARTON 应改为 2PC PER CARTON。510%。DRAWN ON APPLICANTDRAWN ON US10）315（11）CFR 术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根据提供的外销合同对信用证进行审

11、核并提出修改信用证的意见。Signed at: Shanghai, ChinaPrice TermsCommodity &Price TermsCommodity &SpecificationQuantityUnit PriceAmountSTEEL TAPERULESJH-392W JH-380W CFR Chittagong2000 DOZUSD3.60/DOZ PAIRPAIR500 DOZ PAIRPAIRUSD7,200.00 USD2,100.00USD9,300.00TOTALAMOUNT:U.S.DOLLARSNINETHOUSANDTHREEHUNDREDPacking: S

12、hipping Mark:In CartonsA.E.CHITTAGONGTime shipment:ofDuring May, 2008Partial Shipment and Transshipment are allowed.Insurance:To be effected by the buyerTermsofhe Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter ofPayment:Credit to reach the Sellers 30 days before

13、 the month of shipment .Valid for negotiation in China until the 15thday after the month of shipment.TheSeller:TheBuyer:SHANGHAI SHENG DA CO., LTDALFAGAENTERPRISESEQUENCE OF TOTAL FORM OF DOC. CREDIT DOC. CREDIT NUMBER DATE OF ISSUE APPLICABLE RULES DATE AND PLACE OF 27:40 A:20:31 C:40 E:31 D:LETTER

14、 OF CREDIT1 / 1IRREVOCABLE 06660801FEBRUARY 24,2008 UCP LATEST VERSIONMAY 23,2008 IN BANGLADESHAPPLICANTISSUING BANKBENEFICIARYAMOUNTAVAILABLE WITH/.BY DRAFTS AT. DRAWEEPARTIAL SHIPMENT TRANSSHIPMENT LOADING/DISPATCHING/TAKING FOR TRANSPORT TOLATEST DATE OF SHIPMENT DESCRIPT OF GOODS.DOCS REQUIREDAD

15、DITIONAL CONDITIONDETAILS OF CHARGESLETTER OF CREDIT50:ALFAGA ENTERPRSE26,IMAMGONJ DHAKA,BANGLADESH52A:AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH59:SHANGHAI DA SENG UNIT C 5/F JINGMAO TOWER SHANGHAI,CHINA32B:CURRENCY HKD AMOUNT 9800.00D:ANY BANK INBY NEGOTIATIONC:DRAFTS AT 60 D

16、AYS SIGHT FOR 100PCT INVOICE D:AB BANK LIMITED,IMAMGANJ BRANCHP:NOTALLOWEDT:NOTALLOWEDA:ANY CHINESEPORTSB:CHITTAGANG SEAPORT,BANGLADESH44 C:MAY 2,2008A:TAPERULES2000 DOZ PAIR MDEL:JH-395WSIZE:3MXDOZEN CIF CHITTAGONG (2)500 DOZ PAIRMODEL:JH-386WSIZE:3MXDOZENCIFCHITTAGONG PACKING:EXPORT STANDARD SEAWO

17、RTHYPACKINGA:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMEN.+INSURANCE P

18、OLICY OR CERTIFICATE ENDORSED IN BLANK FOR PCT OF CIF VALUE,COVERING RISK AND WAR RISK+3/3PLUSONE COPYOFCLEAN“ONBOARD”OCEANBILLSOFLADING MADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHT COLLECT” AND NOTIFYA: +ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT No

19、.06660801 FEBRUARY24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLE71B:ALLBANKINGCHARGESOUTSIDEBANGLADESHAREFORLETTER OF CREDITBENEFICIARYS ACCOUNTPRESENTATION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOFISSUANCEOFTHESHIPPINGDOCUMENTS BUT WITHINVALIDITY OF THE CREDITCONFIRMATION49

20、:78:WITHOUTTHE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDITALLDOCUMENTSINCLUDINGBENEFICIARYSDRAFTSMUST BESENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL PAYMENT AS INSTRUCTED BY YOU信用证审核结果信用证中的受益人

21、名称与合同卖方SHENG DA CO.,LTD.“SHANGHAI DA SENG CO.,LTD50“28IMAMGON IMAMGONSTEELTAPE 信用证中里却显示“TAPE RULES”,缺少了 “STEEL”字样。 和 和JS-386USD3.60/DOZ PAIR CFR CHITTAGONG“USD4.20/DOZPAIRCFRCHITTAGON”,而信用证中则显示 “HKD3.60PERCIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGON（AMOUN列明的金额是USD9300.0（以美元表示CURRENCYHKDAMOUNT。包装不符

22、。合同规定货物包装为“Packin：In Cartons（纸箱装，而信用证中规定 “PACKING:EXPORT STANDARD SEAWORTHY PACKIN（出口标准的适宜海运包装从使用词汇也可以判断两者的不同。20085（During May,2008）,信用证（44C）DATEOFSHIPMET:MAY200852这样就比合同规定的装运期足足提前了29 天。（Loading ShanghaiCHINESE PORT（中国任意口岸。分批和转运要求不符。合同中规定的是“ Partial Shipment and Transshipment are 规定不准分批 ALLOWED）,(43

23、T)“TRANSSHIPMENT:NOT 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: To be effected by the buyer）,所以受益人不需要提交保险单据，46中则显示CIF POLICY）,这与合同显然不符。付款期限不符。合同中关于付款条件of payment）Letter of 中规定的惠普付款时间却是“DRAFTS AT 60 DAYS SIGH（凭60天远期汇票支付，明显不符。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（Valid for negotiation in China）,而信用证

24、（31D）中显示的到期地为“MAY 23,2008 IN BANGLADESH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 FREIGHT “FREIGHT GSP FORM A 产地证，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。SALES CONFIMATIONTheSeller:TianjinYimeiInternationalAddress:58DongliRoadTianjin,ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddres

25、s: Rm1008 Green Building KuwaitContract No. YM0806009 Date: June 05, 2016ThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSeller agreeto sellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtoterms and conditions stipulatedbelow:Specification of Mans Wind Breaker Style No. YM082 Colou

26、r:BlackKhakiQuantity2500PCS2500PCSUnit priceCIFC5 KUWAITUSD15.10/PC USD15.10/PCAmountUSD37750.00 USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred Only.Packing:20pcs are packed in one export standardcarton.Shipping Marks:VALUEORDER NO.KUWAITC/No. 1-

27、UPTime of Shipment: Before AUGG. 10,2016Loading Port and Destination: From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringRisksandWarRiskasperCICofPICCdated01/01/1981Termsof Payment:ByL/Cat60daysaftersight,reachi

28、ngthesellerbeforeJune15, 2016,andremainingvalidfornegotiationinChinaforfurtherdaysaftertheeffectedshipment.L/Cmustmentionthiscontract number.L/CadvisedbyBANKOFCHINA.Allbankingcharges outside China (the mainland of China) are for account ofthe Drawee.Documents:+ Signed commercial invoice intriplicate

29、.+ Full set (3/3) of clean on board ocean Bill of Lading marked FreightPrepaidmadeouttoorderblankendorsednotifyingthe applicant.+ Insurance Policy in duplicate endorsed inblank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.27:SEQUENCE OF TOTAL:1/140A: FORM

30、OFDOC.CREDIT:IRREVOCABLE20:DOC. CREDIT NUMBER:KR369/0331C: DATEOFISSUE:16061940E:APPLICABLERULES:UCP LATESTVERSION31D:DATEANDPLCAOFEXPIRY:160825KUWAIT51D:APPLICANTBANK:VALUE TRADING ENTERPRISE RM1008 GREEN BUILDINGKUWAIT50: APPLICANT:AORE SPECIALTIES MATERIAL COR. YARIMCA, KOCAELI 41740, TURKEY59: BENEFICIARY:TIANJIN