审核信用证题目及答案

共享知识分享快乐1.根据提供的外销 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 对信用证进行审核并提出修改信用证的意见。SALESCONFIRMATIONSellers：TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATION188JIANSHEROADTANGSHAN,CHINAContractNo.:HK012Date：FEB.12,2014Signedat:TANGSHANBuyers：HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET,HONGKONGTheundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:Art.No.DescriptionQuantityUnitPriceAMOUNTAIRCFRDUBAIARTNO.CONDITIONER(HUALIN10000PCS@HKD50.00HKD500000.00P97811GBRAND)10000PCS@HKD50.00HKD500000.00ARTNO.KW-23GWP97801KW-25GW20000PCSHKD1000000.00With10%moreorlessbothinamountanquantityallowedattheseller’soption.TotalValue:HKD1000000.00Packing:2PCPERCARTONTimeofShipment:APR.30,2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks:A.B.C./DUBAI/NOSI-20000/MADEINCHINA卑微如蝼蚁、坚强似大象共享知识分享快乐TO:BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.DEARSIRS:WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY’SDRAFT(S)ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGstP.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1JANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBACERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,@HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORTHTHSHIPMENT:30APRIL,2014.EXPIRYDATE:15MAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLER’SOPTION.OTHERTERMSANDCONDITIONS:SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.审核结果：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卑微如蝼蚁、坚强似大象共享知识分享快乐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,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELTAPERULESCFRChittagongJH-392W3M×16MM2000DOZUSD3.60/DOZPAIRUSD7,200.00JH-380W3M×16MMPAIRUSD4.20/DOZUSD2,100.00500DOZPAIRPAIRUSD9,300.00TOTALAMOUNT:U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLYPacking:InCartonsShippingMark:A.E.CHITTAGONGTimeofDuringMay,2008shipment:PartialShipmentandTransshipmentareallowed.Insurance:TobeeffectedbythebuyerTermsofheBuyershallopenthroughabankacceptabletotheSelleranIrrevocableSightLetterofPayment:CredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.TheSeller:TheBuyer:SHANGHAISHENGDACO.,LTDALFAGAENTERPRISELETTEROFCREDITSEQUENCEOFTOTAL27:1/1FORMOFDOC.CREDIT40A:IRREVOCABLEDOC.CREDITNUMBER20:06660801DATEOFISSUE31C:FEBRUARY24,2008APPLICABLERULES40E:UCPLATESTVERSIONDATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH卑微如蝼蚁、坚强似大象共享知识分享快乐APPLICANTISSUINGBANKBENEFICIARYAMOUNTAVAILABLEWITH/.BY⋯DRAFTSAT...DRAWEEPARTIALSHIPMENTTRANSSHIPMENTLOADING/DISPATCHING/TAKINGFORTRANSPORTTO⋯LATESTDATEOFSHIPMENTDESCRIPTOFGOODS.DOCSREQUIREDADDITIONALCONDITIONDETAILSOFCHARGESLETTEROFCREDITALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESHSHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINA32B:CURRENCYHKDAMOUNT9800.0041D:ANYBANKINCHINA,BYNEGOTIATION42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUE42D:ABBANKLIMITED,IMAMGANJBRANCH43P:NOTALLOWED43T:NOTALLOWED44A:ANYCHINESEPORTS44B:CHITTAGANGSEAPORT,BANGLADESH44C:MAY2,200845A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX16MM@HKD3.6PERDOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX16MM@HKD4.2PERDOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKING46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+G.S.P.CERTIFICATEOFORIGINFORMA+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGW.P.A.RISKANDWARRISK+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT.47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“RAWNUNDERABBANKLIMITED,IMAMGANJBRANCHCREDITNo.06660801DATEDFEBRUARY24,2008”+T/TREIMBURSEMENTISNOTACCEPTABLE71B:ALLBANKINGCHARGESOUTSIDEBANGLADESHAREFOR卑微如蝼蚁、坚强似大象共享知识分享快乐LETTEROFCREDITBENEFICIARY’SACCOUNTPRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’SDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOUSINONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTSWESHALLMAKEPAYMENTASINSTRUCTEDBYYOU信用证审核结果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”.。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”。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。商品规格不符。合同中有两种规格：JH-392W和JH-380W，而信用证中显示的是“JH-395和JS-386W”。从对用的数字可以直接发行两者的不同。5.单价不符。合同中表格第三列显示的单价是“USD3.60/DOZPAIRCFRCHITTAGONG”和“USD4.20/DOZPAIRCFRCHITTAGON”,而信用证（45A）中则显示“HKD3.60PERDOZENCIFCHITTAGONG和HKD4.20PERDOZENCIFCHITTAGONG”。总金额不符。合同中的表格第四列（AMOUNT）列明的金额是USD9300.00（以美元表示），信用证（32B）中的金额为CURRENCYHKDAMOUNT9800.00（以港币表示，同时数字错误）。包装不符。合同规定货物包装为“Packing：InCartons”（纸箱装），而信用证中规定“PACKING:EXPORTSTANDARDSEAWORTHYPACKING”（出口 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 的适宜海运包装）。单纯从使用词汇也可以判断两者的不同。装运期不符。合同规定的期限是2008年5月的任何一天（DuringMay,2008）,信用证（44C）规定“LATESTDATEOFSHIPMET:MAY2,2008”(最迟装运期为2008年5月2日)，这样就比合同规定的装运期足足提前了29天。9.装运港（Loadingport）不符。合同规定在我国Shanghai发货，信用证（44A）显示“ANYCHINESEPORTS”（中国任意口岸）。10.分批和转运要求不符。合同中规定的是“PartialShipmentandTransshipmentareallowed.”(允许分批和转运)，而信用证（43P）规定不准分批（PARTIALSHIPMENT:NOTALLOWED）,(43T)“TRANSSHIPMENT:NOTALLOWED”(禁止转运)。11.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:Tobeeffectedbythebuyer）,所以受益人不需要提交保险单据，卑微如蝼蚁、坚强似大象共享知识分享快乐而信用证（46A）中则显示CIF术语，并且在单据条款中要求受益人提交保险单（INSURANCEPOLICY）,这与合同显然不符。付款期限不符。合同中关于付款条件（Termsofpayment）明确规定采用“SightLetterofCredit”(即期信用证)支付，而所开立的信用证（42C）中规定的惠普付款时间却是“DRAFTSAT60DAYSSIGHT”（凭60天远期汇票支付），明显不符。13.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（“ValidfornegotiationinChina”）,而信用证（31D）中显示的到期地为“MAY23,2008INBANGLADESH”(在孟加拉国到期)。以上所有内容均可以按合同和信用证进行对比找出其差异。14.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，按此条件成交，受益人提交的提单上应注明“FREIGHTPREPAID”或“FREIGHTPAID”,不可显示“FREIGHTCOLLECT”。15.根据我国目前有关产地证的规定和做法，对孟加拉国出口时不应使用GSPFORMA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。SALESCONFIMATIONContractNo.YM0806009Date:June05,2016TheSeller:TianjinYimeiInternationalCorp.Address:58DongliRoadTianjin,ChinaTheBuyer:VALUETRADINGENTERPRISE,LLCAddress:Rm1008GreenBuildingKuwaitThisSalesContractismadebyandbetweenSellerandBuyer,wherebytheSelleragreetosellandtheBuyeragreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:SpecificationofGoodsQuantityUnitpriceAmountMan’sWindBreakerCIFC5KUWAITStyleNo.YM082Colour:Black2500PCSUSD15.10/PCUSD37750.00Khaki2500PCSUSD15.10/PCUSD37750.00TOTAL5000PCSUSD75500.00TOTALAMOUNT:SayU.S.DollarsSeventyFiveThousandFiveHundredOnly.Packing:20pcsarepackedinoneexportstandardcarton.ShippingMarks:VALUEORDERNO.A01KUWAITC/No.1-UPTimeofShipment:BeforeAUGG.10,2016LoadingPortandDestination:FromTianjin,ChinatoKuwaitPartialshipment:Notallowed卑微如蝼蚁、坚强似大象共享知识分享快乐Transshipment:AllowedInsurance:Tobeeffectedbythesellerfor110%invoicevaluecoveringAllRisksandWarRiskasperCICofPICCdated01/01/1981TermsofPayment:ByL/Cat60daysaftersight,reachingthesellerbeforeJune15,2016,andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.L/Cmustmentionthiscontractnumber.L/CadvisedbyBANKOFCHINA.AllbankingchargesoutsideChina(themainlandofChina)areforaccountoftheDrawee.Documents:+Signedcommercialinvoiceintriplicate.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarkedFreightPrepaidmadeouttoorderblankendorsednotifyingtheapplicant.+InsurancePolicyinduplicateendorsedinblank.+PackingListintriplicate.+CertificateofOriginissuedbyChinaChamberofCommerce.27:SEQUENCEOFTOTAL:1/140A:FORMOFDOC.CREDIT:IRREVOCABLE20:DOC.CREDITNUMBER:KR369/0331C:DATEOFISSUE:16061940E:APPLICABLERULES:UCPLATESTVERSION31D:DATEANDPLCAOFEXPIRY:160825KUWAIT51D:APPLICANTBANK:VALUETRADINGENTERPRISECORP.RM1008GREENBUILDINGKUWAIT50:APPLICANT:AORESPECIALTIESMATERIALCORP.YARIMCA,KOCAELI41740,IZMIT,TURKEY59:BENEFICIARY:TIANJINYMEIINTERNATIONALCORP.58DONGLIROADTIANJIN,CHINA32B:CURRENCYCODE,AMOUNT:USD71500.0041A:AVAILABLEWITH⋯BY:BANKOFCHINABYNEGOTIATION42C:DRAFTSAT⋯:90DAYSAFTERSIGHT42A:DRAWEE:VALUETRADINGENTERPRISE,LLC43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFANYCHINESEPORTDEPARTURE:44F:PORTOFDISCHARGE/AIRPORTKUWAITBYSEAFREIGHTOFDESTINATION:44C:LATESTDATEOFSHIPMENT:16071045A:DESCRIPTIONOFGOODSAND/5000PCSWINDBREAKERORSERVICES:STYLENO.YM085卑微如蝼蚁、坚强似大象共享知识分享快乐ASPERORDERNO.A01ANDS/CNO.YM009ATUSD15.10/PCCIFKUWAITPACKEDINCARTONOF20PCSEACH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。（1）31D信用证到期地点错，应该是CHINA；2）50申请人名称错，应该是VALUETRADINGENTERPRISE,LLC；.3）59受益人名称错，应该是TIANJINYIMEIINTERNATIONALCORP.；4）32B金额错，应该是USD75500.00；（5）42C汇票期限错，应该是60DAYSAFTERSIGHT；（6）42A汇票付款人错，应该是开证银行；（7）43T转运要求错，应该是ALLOWED；（8）44E装运港错，应该是TIANJIN,CHINA；（9）44F卸货港错，应该是KUWAIT；（10）44C最晚装运日错，应该是160810；（11）45A货物名称错，应该是MEN’SWINDBREAKER；（12）45ASTYLENOYM082错误，应是YMO85；13）45A合同号码错，应该是YM0806009；14）45A贸易术语错，应该是CIFC5KUWAIT；15）开证行名称错误，应是一家银行而不应是申请人名称卑微如蝼蚁、坚强似大象