根据外销合同审核信用证(2008年试题)

题目 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 和说明 题目名称 信用证审核 基本要求 根据合同对信用证进行审核，并指出不符之处 下载模板 信用证审核结果 相关说明 试根据合同对信用证进行审核，并指出不符之处。     SALES CONTRACT The sellers: SHANGHAI SHENG DA CO.LTD UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA     NO.SD080215   The buyers: ALFAGA ENTERPRISE 28, IMAMGONJ DHAKA, BANGLADESH DATA: Feb.15, 2008 Signed at: Shanghai, China The undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow: Commodity & Specification Quantity Price Terms Unit Price Amount STEEL TAPE RULES JH-392W 3M×16MM JH-380W 3M×16MM 2000 DOZ PAIR 500 DOZ PAIR CFR Chittagong USD3.60/DOZ PAIR USD4.20/DOZ PAIR USD7,200.00 USD2,100.00 USD9,300.00 TOTAL AMOUNT: U.S.DOLLARS NINE THOUSAND THREE HUNDRED ONLY   Packing: In Cartons Shipping Mark: A.E. CHITTAGONG Time of shipment: During May, 2008 Partial Shipment and Transshipment are allowed. Insurance: To be effected by the buyer Terms of Payment: he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the month of shipment. The Seller: SHANGHAI SHENG DA CO., LTD The Buyer: ALFAGA ENTERPRISE                                 LETTER OF CREDIT SEQUENCE OF TOTAL 27: 1 / 1 FORM OF DOC. CREDIT 40 A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE 31 C: FEBRUARY 24,2008 APPLICABLE RULES 40 E: UCP LATEST VERSION DATE AND PLACE OF EXP. 31 D: MAY 23,2008 IN BANGLADESH APPLICANT 50: ALFAGA ENTERPRSE 26,IMAMGONJ DHAKA,BANGLADESH ISSUING BANK 52 A: AB BANK LIMITED IMAMGANJ BRANCH, 40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO.,LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI,CHINA AMOUNT 32 B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/.BY … 41 D: ANY BANK IN CHINA, BY NEGOTIATION DRAFTS AT... 42 C: DRAFTS AT 60 DAYS SIGHT FOR 100PCT INVOICE VALUE DRAWEE 42 D: AB BANK LIMITED,IMAMGANJ BRANCH PARTIAL SHIPMENT 43 P: NOT ALLOWED TRANSSHIPMENT 43 T: NOT ALLOWED LOADING/DISPATCHING/TAKING 44 A: ANY CHINESE PORTS FOR TRANSPORT TO… 44 B: CHITTAGANG SEA PORT,BANGLADESH LATEST DATE OF SHIPMENT 44 C: MAY 2,2008 DESCRIPT OF GOODS. 45 A: TAPE RULES (1)2000 DOZ PAIR MDEL:JH-395W SIZE:3M X 16MM@HKD3.6 PER DOZEN CIF CHITTAGONG (2)500 DOZ PAIR MODEL:JH-386W SIZE:3M X 16MM@HKD4.2 PER DOZEN CIF CHITTAGONG PACKING:EXPORT STANDARD SEAWORTHY PACKING DOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE + SIGNED PACKING LIST IN TRIPLICATE +G.S.P. CERTIFICATE OF ORIGIN FORM A +BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT. +INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK +3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHT COLLECT” AND NOTIFY APPLICANT. ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATED FEBRUARY 24,2008” +T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUT   78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU       信用证审核结果 信用证号 06660801 合 同 号 SD080215 审证结果 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“SHANGHAI SHENG DA CO.,LTD.,”而信用证中是 “SHANGHAI DA SENG CO.,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“STEELTAPE RULES”,信用证中（45A）里却显示“TAPE RULES”,缺少了 “STEEL”字样。 4. 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/DOZ PAIR CFR CHITTAGONG”和 “USD4.20/DOZ PAIRCFR CHITTAGON”,而信用证（45A）中则显示 “HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG”。 6. 总金额不符。合同中的表格第四列（AMOUNT）列明的金额是USD 9300.00（以美元表示），信用证（32B）中的金额为CURRENCY HKD AMOUNT 9800.00（以港币表示，同时数字错误）。 7. 包装不符。合同规定货物包装为“Packing：In Cartons”（纸箱装），而信用证中规定 “PACKING:EXPORT STANDARD SEAWORTHY PACKING”（出口标准的适宜海运包装）。单纯从使用词汇也可以判断两者的不同。 8. 装运期不符。合同规定的期限是2008年5月的任何一天（During May,2008）,信用证（44C）规定“LATEST DATE OF SHIPMET:MAY 2,2008”(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（Loading port）不符。合同规定在我国Shanghai发货，信用证（44A）显示“ANY CHINESE PORTS”（中国任意口岸）。 10. 分批和转运要求不符。合同中规定的是“Partial Shipment and Transshipment are allowed.”(允许分批和转运)，而信用证（43P）规定不准分批（PARTIAL SHIPMENT:NOT ALLOWED）,(43T)“TRANSSHIPMENT:NOT ALLOWED”(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: To be effected by the buyer）,所以受益人不需要提交保险单据，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（INSURANCE POLICY）,这与合同显然不符。 12. 付款期限不符。合同中关于付款条件（Terms of payment）明确规定采用“Sight Letter of Credit”(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“DRAFTS AT 60 DAYS SIGHT”（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（“Valid for negotiation in China”）,而信用证（31D）中显示的到期地为“MAY 23,2008 IN BANGLADESH”(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“FREIGHT PREPAID”或“FREIGHT PAID”,不可显示 “FREIGHT COLLECT”。 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。