审核信用证题目及答案 下载本文

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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,:30THAPRIL,:15THMAY,审核结果:

SALESCONFIRMATION Sellers: 188JIANSHEROADTANGSHAN,CHINA ContractNo.: : Signedat: HK012 ,2014 TANGSHAN Buyers CFRDUBAI 20000PCS With10%moreorlessbothinamountanquantityallowedattheseller’soption. TotalValue: Packing:2PCPERCARTON TimeofShipment:,2014 Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONG Insurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly. Termsofpayment: ,Cmustspecifythattransshipmentandpartialshipmentsareallowed. ShipmentMarks20000/MADEINCHINA (1)HONGYAN错误,应为HONGYANG。 (2)WEIGUOROAD改为JIANSHEROAD。

(3)总金额币别错误,应为HKD而不是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ALLOWED,而不是NOTALLOWED。 (6)CIFDUBAI改为CFRDUBAI。

(7)3PC/CARTON应改为2PCPERCARTON。 (8)溢短装幅度5%错误,应为10%。

(9)DRAWNONAPPLICANT不对,应改为DRAWNONUS (10))3天的交单时间太短,建议改为15天

(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

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,China

TheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:

Commodity&Specification Quantity PriceTerms UnitPrice Amount STEELTAPERULES JH-392W3M×16MM JH-380W3M×16MM 2000DOZPAIR 500DOZPAIR CFRChittagong DOZPAIR DOZPAIR USD7, USD2, USD9, TOTALAMOUNT:

Packing: ShippingMark:

InCartons

.

CHITTAGONG

Timeofshipment: DuringMay,2008

PartialShipmentandTransshipmentareallowed. Insurance: Tobeeffectedbythebuyer TermsofPayment: . TheSeller:

SHANGHAISHENGDACO.,LTD

SEQUENCEOFTOTAL

DATEOFISSUE APPLICABLERULES DATEANDPLACEOFEXP. APPLICANT

TheBuyer:

ALFAGAENTERPRISE

27: 40A: 20: 31C: 40E: 31D: 50:

1/1

LETTEROFCREDIT

IRREVOCABLE 06660801 FEBRUARY24,2008 UCPLATESTVERSION MAY23,2008INBANGLADESH ALFAGAENTERPRSE

26,IMAMGONJ DHAKA,BANGLADESH

ISSUINGBANK

52A:

ABBANKLIMITED IMAMGANJBRANCH,

40IMAMGANJ,DHAKA-1211,BANGLADESH

BENEFICIARY

59:

SHANGHAIDASENGCO.,LTD. UNITC5/FJINGMAOTOWER SHANGHAI,CHINA

AMOUNT

AVAILABLEWITH/.BY… DRAFTSAT... DRAWEE

PARTIALSHIPMENT TRANSSHIPMENT

LOADING/DISPATCHING/TAKING

32B: 41D: 42C: 42D: 43P: 43T: 44A:

ANYBANKINCHINA, BYNEGOTIATION DRAFTSAT60DAYSSIGHT FOR100PCTINVOICEVALUE ABBANKLIMITED,IMAMGANJBRANCH NOTALLOWED NOTALLOWED ANYCHINESEPORTS

FORTRANSPORTTO… LATESTDATEOFSHIPMENT DESCRIPTOFGOODS.

44B: 44C: 45A:

CHITTAGANGSEAPORT,BANGLADESH MAY2,2008 TAPERULES

(1)2000DOZPAIRMDEL:JH-395W SIZE:3MXPERDOZENCIFCHITTAGONG (2)500DOZPAIRMODEL:JH-386W SIZE:3MXPERDOZENCIFCHITTAGONG

PACKING:EXPORTSTANDARDSEAWORTHYPACKING

DOCSREQUIRED 46A: +SIGNEDCOMMERCIALINVOICEINTRIPLICATE +SIGNEDPACKINGLISTINTRIPLICATE

+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.

+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT.

ADDITIONALCONDITION DETAILSOFCHARGES PRESENTATIONPERIOD CONFIRMATION

47A: 71B: 48: 49: 78:

+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008” +T/TREIMBURSEMENTISNOTACCEPTABLE

ALLBANKINGCHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT WITHOUT

THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDIT

ALLDOCUMENTSINCLUDINGBENEFICIARY’

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,IMAMGONJ”。 3. 商品名称不符。合同中买卖的货物(COMMODITY&SPECIFICATION)是“STEELTAPERULES”,信用证中(45A)里却显示“TAPERULES”,缺少了“STEEL”字样。