根据外销合同审核信用证

。题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明世格公司与加拿大NEO公司达成交易后，2009年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为09/0501-FCT的信开本信用证。试根据SHDS09027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。销售合同SALESCONTRACT卖方DESUNTRADINGCO.,LTD.编号NO.:SHDS09027SELLER:29THFLOORKINGSTARMANSION,623JINLINRD.,日期DATE:APR.03,2009SHANGHAICHINA地点SIGNEDIN:SHANGHAI买方NEOGENERALTRADINGCO.BUYER:#362JALANSTREET,TORONTO,CANADA买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格2.数量3.单价及价格条款4.金额Commodity&SpecificationQuantityUnitPrice&TradeTermsAmountCIFC5TORONTOCHINESECERAMICDINNERWAREDS151130-PieceDinnerwareandTeaSet542SETSUSD23.5012737.00DS220120-PieceDinnerwareSet800SETSUSD20.4016320.00DS450445-PieceDinnerwareSet443SETSUSD23.2010277.60DS512095-PieceDinnerwareSet254SETSUSD30.107645.40Total:2039SETS46980.00允许溢短装，由卖方决定10%Moreorlessofshipmentallowedatthesellers’optionWith5.总值SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.TotalValue6.包装DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOFPacking1SETEACHONLY.TOTAL:1639CARTONS.7.唛头ATBUYER'SOPTION.ShippingMarks8. 装运期及运输方式

TOBEEFFECTEDBEFORETHEENDOFAPRIL2009WITHPARTIALSHIPMENT。1。TimeofShipment&meansofTransportationALLOWEDANDTRANSHIPMENTALLOWED.9.装运港及目的地FROM:SHANGHAIPortofLoading&DestinationTO:TORONTO10.保险THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WARRISKSFOR110%OFInsuranceTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED1/1/1981.11.付款方式THEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2009VALIDFORTermsofPaymentNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.备注RemarksTheBuyer TheSellerNEOGENERALTRADINGCO. DESUNTRADINGCO.,LTD.(signature) (signature)THEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONCENTRE1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3CANADA□CONFIRMATIONOFTELEX/CABLEPER-ADVISEDDATE:APR8,2009TELEXNO.4720688CAPLACE:VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDITNUMBER:09/0501-FCTADVISINGBANK'SREF.NO.ADVISINGBANK:APPLICANT:SHANGHAIAJFINANCECORPORATIONNEOGENERALTRADINGCO.59HONGKONGROAD#362JALANSTREET,TORONTO,CANADASHANGHAI200002,CHINABENEFICIARY:AMOUNT:DESUNTRADINGCO.,LTD.USD46,980.0029THFLOORKINGSTARMANSION,(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)623JINLINRD.,SHANGHAICHINAEXPIRYDATE:MAY15,2009FORNEGOTIATIONINAPPLICANTCOUNTRYGENTLEMEN:WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOIVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SIGNEDCOMMERCIALINVOICEAND3COPIES.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FREIGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910.BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.COVERINGSHIPMENTPF:4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:DS1511 30-PIECEDINNERWAREANDTEASET,544ETSDS2201 20-PIECEDINNERWARESET,800SETS,DS4504 45-PIECEDINNERWARESET,443SETS。2。DS5120 95-PIECEDINNERWARESET,245SETSDETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.SHIPMENTFROMTOLATESTPARTIALTRANSSHIPMENTSHANGHAIVANCOUVERAPRIL30,2009SHIPMENTSPROHIBITEDPROHIBITEDDRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.SPECIALINSTRUCTION:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.ALLGOODSMUSTBESHIPPEDINFOUR20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDOONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHAALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.YoursVeryTruly,DavidJone JoanneHsanAUTHORIZEDSIGNATURE AUTHORIZEDSIGNATURE信用证审核结果。3。信用证号 09/0501-FCT合同号 SHDS09027审证结果 1. 信用证大小写金额不一致，大写金额错误 (USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)，低于合同金额(USD46980)，应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY)而不是USD46918。2. 信用证在加拿大到期 (FORNEGOTIATIONINAPPLICANTCOUNTRY)，易产生逾期，且与合同要求不符，应改在国内到期 (FORNEGOTIATIONINBENEFICIARYCOUNTRY)。3. 加减保率为30%(FOR130PERCENTOFINVOICEVALUE)，高于合同规定的 10%，应改为(FOR110PERCENTOFINVOICEVALUE)。合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。证明装运货物数量与合同有出入，证中规定DS1151544SETS、DS5120245SETS，而合同中为DS1151542SETS、DS5120254SETS。目的港与合同不符。应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。合同明确规定允许转运和分批装运，但信用证中禁止。题目要求和说明题目名称 信用证审核基本要求 根据提供的外销合同对信用证进行审核并提出改证要求。4。相关说明 2009年3月22日，中国银行江苏省分行通知世格公司收到 NEO公司通过利雅得银行开来的编号为0011LC123756的信用证电开本。试根据NEO2009026出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。销货合同SALESCONTRACT卖方DESUNTRADINGCO.,LTD.编号NO.:NEO2009026SELLER:HUARONGMANSIONRM2901NO.85GUANJIAQIAO,日期DATE:Feb.28,2009NANJING210005,CHINA地点SIGNEDIN:NANJING,CHINATEL:0086-25-4715004FAX:0086-25-4711363买方NEOGENERALTRADINGCO.BUYER:P.O.BOX99552,RIYADH22766,KSATEL:00966-1-4659220FAX:00966-1-4659213买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格2.数量3.单价及价格条款4.金额Commodity&SpecificationQuantityUnitPrice&TradeTermsAmountCFRDAMMAMPORT,SAUDIARABIAABOUT1700CARTONSCANNEDMUSRHOOMS1700CARTONSUSD7.80USD13260.00PIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.ROSEBRAND.Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMoreorlessofshipmentallowedatthesellers’option5.总值USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.TotalValue6.包装EXPORTEDBROWNCARTONPacking7.唛头ROSEBRANDShippingMarks178/2009RIYADH8.装运期及运输方式TimeofShipment&meansofTransportationNotLaterThanApr.30,2009BYVESSEL9.装运港及目的地From:SHANGHAIPORT,CHINAPortofLoading&DestinationTo:DAMMAMPORT,SAUDIARABIA10.保险TOBECOVEREDBYTHEBUYER.Insurance11.付款方式TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterTermsofPaymentofCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.。5。备注RemarksTheBuyer TheSellerNEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.(进口商签字盖章)(出口商签字盖章)2009MAR2209:18:11 LOGICALTERMINAL E102MTS700 ISSUEOFADOCUMENTARYCREDIT PAGE00001FUNCMSG700UMR 06881051MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECOROBASICHEADERF01BKCHCNBJA9400588550628APPLICATIONHEADER07001057010320RJHISARIAXXX72779773670202131557N*ALRAJHIBANKINGANDINVESTMENT*CORPORATION*RIYADH*(HEADOFFICE)USERHEADERSERVICECODE103:(银行盖信用证通知专用章)BANK.PRIORITY113:MSGUSERREF.108:INFO.FROMCI115:SEQUENCEOFTOTAL*271/1FORMOFDOC.CREDIT*40ANON-TRANSFERABLEDOC.CREDITNUMBER*200011LC123756DATEOFISSUE31C090320APPLICABLERULES*40UCPLATESTVERSIONEDATE/PLACEEXP.*31DDATE090505PLACECHINAAPPLICANT*50NEOGENERALTRADINGCO.P.O.BOX99552,RIYADH22766,KSATEL:00966-1-4659220FAX:00966-1-4659213BENEFICIARY*59DESUNTRADINGCO.,LTD.HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINATEL:0086-25-4715004FAX:0086-25-4711363AMOUNT*32BCURRENCYUSDAMOUNT13260AVAILABLEWITH/BY*41DANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42CSIGHTDRAWEE42ARJHISARI。6。2009MAR2209:18:11LOGICALTERMINALE102MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001FUNCMSG700UMR06881051MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECORO*ALRAJHIBANKINGANDINVESTMENT*CORPORATION*RIYADH*(HEADOFFICE)PARTIALSHIPMTS43PNOTALLOWEDTRANSSHIPMENT43TNOTALLOWEDPORTOFLOADING44ECHINAMAINFORT,CHINAPORTOFDISCHARGE44FDAMMAMPORT,SAUDIARABIALATESTSHIPMENT44C090430GOODSDESCRIPT.45AABOUT1700CARTONSCANNEDMUSRHOOMPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.ROSEBRAND.DOCSREQUIRED46ADOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATEORIGINALANDMUSTSHOWBREAKDOWNOFTHEAMOUNTASFOLLOWS:FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORP,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULLNAME,ADDRESSANDTELNO.OFTHECARRYINGVESSEL'SAGENTATTHEPORTOFDISCHARGE.+PACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUSTBEMANUALLYSIGNED.+CERTIFICATEOFORIGINSTATINGTHENAMEOFTHEMANUFACTURERSOFPRODUCERSANDTHATGOODSEXPORTEDAREWHOLLYOFCHINESEORIGIN.+THEPRODUCTIONDATEOFTHEGOODSNOTTOBEEARLIERTHANHALFMONTHATTIMEOFSHIPMENT.BENEFICIARYMUSTCERTIFYTHESAME.+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.SHIPMENTCOMPANY'SCERTIFICATETOTHISEFFECTSHOULDACCOMPANYTHEDOCUMENTS.+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND1COPYISSUEDORENDORSEDTOTHEORDEROFALRAJHIBANKING。7。2009MAR2209:18:11 LOGICALTERMINAL E102MTS700 ISSUEOFADOCUMENTARYCREDIT PAGE00001FUNCMSG700UMR 06881051ANDINVESTMENTCORPFORTHEINVOICEPLUS10PERCENTCOVERINGALLRISKS,INSTITUTECARGOCLAUSES,INSTITUTESTRIKES.DD.CONDITIONS 47AADDITIONALCONDITION:ADISCREPANCYFEEOFUSD50.00WILLBEIMPOSEDONEACHSETOFDOCUMENTSPRESENTEDFORNEGOTIATIONUNDERTHISL/CWITHDISCREPANCY.THEFEEWILLBEDEDUCTEDFROMTHEBILLAMOUNT.PAYMENTUNDERTHEGOODSWEREAPPROVED