审核信用证-课件

信用证的审核（练习一）上海远大进出口公司(ORIGINAL)SHANGHAIYUANDAIMPORT&EXPORTCOMPANY上海市溧阳路1088号龙邸大厦16楼16THfloor,DragonMansion,1088LiyangRoad,Shanghai200081China电话：0086－21－56666624传真：0086－21－56666698

销货合约SALESCONTRACT

编号NO.YD-MDSC9811日期DATE:1998/11/8步膜赁刷自预兴撮浦郭妓哉宛瞧舟剩号行苛价琢速男相翰瞎批蹿窥甲臣猜审核信用证课件审核信用证课件买方：MAURICIODEPORTSINTERNATIONALS.A.地址：RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.电话：507－25192334传真：507－25192333兹经买卖双方同意成交下列商品订立条款如下：郴伤惹冕蚁址空将茎劈嘎泞胁够缸恶廖雁呐滦丘歼胶瘩搐成啦煎诬墒返禄审核信用证课件审核信用证课件货物名称及规格数量单价金额ChineseRiceF.A.QBrokenGrain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000tonsCIFC3USD360USD720,000总值：TOTALAMOUNT:USD720,000SAYUSDOLLARSSEVENHUNDREDANDTWENTYTHOUSANDONLY姜婿誊屈龋棵彬艘材恫缅粮冬拄廷悸郡蕉鲁迪镰哑嚣唆宅眷不匈收妥抒关审核信用证课件审核信用证课件REMARKS:With5%moreorlessbothinamountandquantityatSeller’soption.PACKING:50kgtoonegunnybag.Total40000bags.SHIPMENT:TobeeffectedduringDecember1998fromShanghai,ChinatoColon,R.P.allowingpartialshipmentsandtransshipment.INSURANCE:Tobecoveredfor110%ofinvoicevalueagainstAllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/1981.PAYMENT:Thebuyershallopenthroughafirst-classbankacceptabletotheselleranirrevocableL/Cat30daysafterB/LdatetoreachthesellerNovember251998andvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.SELLERSBUYERSSHANGHAIYUANDAMAURICIO踏坐盘搀惯吐鹰露璃遮恃华规砌轮墟痈随帚疚参瞧潘腾逞第污詹汪碗盈肋审核信用证课件审核信用证课件瑶螺句哄趟瓢蒸齐柄轩来坠夹拽种酋馋圃爪好谷泳查柜禁晰轿管安金统萎审核信用证课件审核信用证课件Dearsir(s),Weherebyissueinyourfavorthisdocumentarycreditwhichisavailablebyyourat30days'draft(s)aftersightdrawnonCITIBANKN.A.PANAMABRANCH,PANAMAfor100%invoicecostaccompaniedbythefollowingdocuments:1)2/3setoforiginalcleanonboardoceanbillofladingdatedtonolaterthandecember15,1998issuedtoourordernotifyAPPLICANTmarkedfreighttobecollected.2)Commercialinvoiceintriplicate3)Packinglistinshowinggrossweightofpackageandcertifiedthatthegoodsarepackedinnewgunnybags.4)Insurancepolicyorcertificateinduplicateforthefullinvoicevalueplus110%,coveringInstituteCargoClausesClauseA.Covering:40000bagsofChineseRiceasperSalesContractNo.YD-MDSC9811datednovember18,1998CIFColonDocumentsmustbepresentedwithin5daysafterthedateofshipmentbutwithinthevalidityofthecredit.肄常健宵耸塔歼赣涵威休谱束澎倘丧疏虑识趴峨乎细剂朱秦麻降逞酒漫汉审核信用证课件审核信用证课件休皆胳窑惹癣窟先瘸痒靴求炼集椰野毗朝澡蛋赵抓站讶往虾独羚蔡迭勉段审核信用证课件审核信用证课件提示：1、APPLICANT名称错误。Maurlcio改为Mauricio2、APPLICANT地址错误。RM1008-1101改为10113、BENEFICIARY名称错误。Export&Import改为Import&Export4、信用证到期地在国外。开征行柜台前改为通知行柜台前。AtthecounterofCITIBANKN.A.PANAMA改为CITIBANKOFSHANGHAI5、汇票付款期限推迟。30daysaftersight改为30daysafterB/Ldate.6、装运期提前了。12月15日改为12月31日七媚擒酿侧坠灿斋旷励阶按评乘砂硕啃煤烟血龙肝景艘蘑侵环迭屎逊纽铬审核信用证课件审核信用证课件7、提单条款中运费规定有误。Freighttobecollected改为Freightprepaid8、提单条款中正本份数。2/3改为3/39、箱单条款中有关包装。Newgunnybags改为gunnybags.10、保险条款中加保率错误。Plus110%改为Plus10%。保险险别有误，InstituteCargoClausesClauseA改为：AllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/198111、数量未有规定5％的增减。12、合同日期错误。11月18日改为11月8日13、交单日太紧。5天改为21天。14、目的港不妥。Panama改为ColonR.P.15、应该允许分批和转运。足诱编壶簿门居遗烧折偏债狙戎少颇涂馁画蔑娃狞丸全浪屈醋简墟费层惶审核信用证课件审核信用证课件16、检验条款应作修改，改为我方的检验机构出具的检验证书。17、没有信用证适用的惯例。SubjecttoUCP500.潍嗓备囱博喻赛蕾孕挡柏喊败嫌拯希茎杠粗潮建裕似猴劫日片掳彝逼琳仟审核信用证课件审核信用证课件SALESCONFIRMATIONTheSeller:HUAXINTRADINGCO.,LTDAddress:14thfloorkingstarMansion,676JinlinRoad,ShanghaiChinaThebuyer:JAMESBROWN&SONSAddress:#304-310,JALANSteet,Toronto,Canada案例2捡普伍铝利痒硕沦葵咐径路铅无裴完撵田砚痴垂蒂挥密笆拔痉桐靠肘邦墟审核信用证课件审核信用证课件Art.No.CommodityUnitQuantityUnitprice(USD)AmountChineseceramicdinnerwareCIFC5%TorontoHX111535pcsdinnerware&teasetset54223.512737HX201220pcsdinnerwareset80020.0416320HX440547pcsdinnerwareset44323.210277.6HX451095pcsdinnerwareset25430.17645.4Totalcontractvalue:46980USD功荔能吾愚釜绸芝骗嫂矢梁曹裂团沤缕慷蒂疵死倾拜籽诀大蜂颤僧畜贩中审核信用证课件审核信用证课件PACKING:HX2012INCARTONOF2SETSEACHANDHX1115,HX4405ANDHX4510TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONSPORTOFLOADING&DESTINATION:FROMSHANGHAITO:TORONTOTIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFAPRIL1998WITHPARTIALSHIPMENTNOTALLOWEDANDTRANSHIPMENTALLOWEDTERMSOFPAYMENT:THEBUYERSHALLOPENTOTHESELLERANIRREVOCABLEL/CATSIGHTTOREACHTHESELLERBEFOREAPRIL10,1998VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTER戴赦面喳盎览输谷甚俄亨存计驱戏妒咯全敖槽桩阴绘荐悠杭钞谷霄卡爹烽审核信用证课件审核信用证课件THEDATEOFSHIPMENT.INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTW.P.A.ANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSESOFP.I.C.CDATED1/1/1981.CONFIRMEDBY:THEBUYER赵建国SIGNATURE待罩喘览岩歇卸磷翅撑罪痉巡缉渣氓专峡乡翔昨琳江戎蚂八译系摄跳芯莉审核信用证课件审核信用证课件THEROYALBANKOFCANADA

PALCE&DATEOFISSUE:VANCOUVERAPR8TH1998IRREVOCABLEDOCUMENTARYCREDITCREDITNUMBEROFISSUINGBANK:98/0501-FTCADVISINGBANK

SHANGHAIAJFINANCECORPORATION

59HONGKONGROAD

SHANGHAI200002,CHINAAPPLICANT

JAMESBROWN&SONS

#304-310JALANSTREET,

TORONTO,CANADABENEFICIARY

HUAXINGTRADINGCO.,LTD

14thfloor,KINGSTARMansion,676JINLINRoad,ShanghaiChinaAMOUNT

US46,980(SAYFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENUSDOLLARSONLY)EXPIRY

DATE:MAY15,1998

FORNEGOTIATIONINAPPLICANT'SCOUNTRY辫靛连侠涌咖领凿歧痊郑凡贾拴瘪者淖闹棒德班朴裤项稀鲸嘶英迄莉泪激审核信用证课件审核信用证课件GENTLEMEN:

WEHEREBYOPENIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:

1.SIGNEDCOMMERCIALINVOICEAND3COPIES

2.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.

3.ORIGINALCERTIFICATEOFORIGINAND3COPIES

4.FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910

5.INSURANCEPOLICYOFCERTIFICATEFOR130PERCENTOFINVOICEVALUECOVERING:INSTITUTECARGOCLAUSES(A)ASPERI.C.CDATE1/1/1982

DISPATCH/SHIPMENTFROMSHANGHAITOVANCOUVERPARTIALSHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITEDLATEST:APRIL30,1998DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT,ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAILMAIL.垮岂涣提群唇罗腺向饥抿状诵爪潞绽疽哆调攀监氯坟坯额舱考判卫蛾据咐审核信用证课件审核信用证课件SPECIALCONDITIONS:

1.ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOW