国际贸易实务配套习题--审证 练习

审证练习（一）

试根据下列合同条款及审证要求审查国外来证，指出信用证存在的问题，并说明如何修改。

1、销售确认书

SALES OF CONFIRMATION

Contract No.:0160361

Date:Jun.15th, 2001

Seller:Shanghai Donghai Garments Imp. & Exp. Corporation, Shanghai,China

Buyer:The Eastern Trading Company,Osaka,Japan

Commodity and Specification:

Pure Cotton Men’s Shirts

Art. No. 011323

Size Assortment:S/3,M/6 and L/3 per dozen

Quantity:5000 doz. 3% more or less at the seller’s option

Packing: Each piece in a polyester bag, half a dozen to a paper box,

10 dozens to a carton

Unit Price: USD120.00 per dozen CIFC5% Kobe/Osaka

Total Value:USD600,000.00

Terms of Delivery: During Aug./Sep. 2001 in two equal monthly shipments from Shanghai to Kobe/Osaka

Insurance: To be covered by the seller for 110% of CIF invoice value against All Risks as per China Insurance Clause(就是CIC) dated Jan. 1st,1981.

Terms of Payment: By Irrevocable letter of credit payable at sight to reach the seller not later than Jul. 20th, 2001 and remain valid for negotiation in China until the 15th day after the date of shipment.

(备注：信用证由Sanpo Trading Company,Osaka ,Japan开立)

2、信用证

FROM: FUJI BANK LTD.,

OSAKA,JAPAN

TO: BANK OF CHINA,SHANGHAI

SEQUENCE OF TOTAL 27: 1/1

FORM OF DOC. CREDIT 40A:IRREVOCABLE

DOC. CREDIT NO. 20:F219307

DATE OF ISSUE 31C:010715

EXPIRY DATE AND PLACE 31D:011005 IN JAPAN APPLICANT 申请人50: SANPO TRADING COMPANY

ROOM 1212-1216 ZHONGYANG BLDG.

70 SANGJIN-KU

OSAKA,JAPAN

BENEFICIARY 受益人59:SHANGHAI DONGHAI

GARMENTS IMP. & EXP. CORP.

NO. 214 HONGMEI ROAD

SHANGHAI,CHINA

DOC. CREDIT AMOUNT 32B: USD600.000,00

A V AILABLE WITH/BY 议付41D: BANK OF CHINA

BY NEGOTIATION

DRAFTS AT 汇票期限42C: 60 DAYS SIGHT DRAWEE 付款人42D: FUJI BANK LTD.

NEW YORK BRANCH

FOR 100PCT INVOICE V ALUE PARTIAL SHIPMENT 43P: ALLOWED

TRANSSHIPMENT 43T: NOT ALLOWED

LOADING/DISPATCH AT/ FROM 44A: SHANGHAI,CHINA

FOR TRANSPORTATION TO 44B: OSAKA/YOKOHAMA AT BUYER’S

OPTION

LATEST DATE OF SHIPMENT: 44C: SEP.30TH,2001

DESCRIPTION. OF GOODS 45A:

5000DOZ. PURE COTTON MEN’S SHIRT ART. NO.011323

SIZE ASSORTION:S/2 M/6 L/4 PER DOZEN

AT USD 120.00 PER DOZ. CIF KOBE/ OSAKA, PACKED IN CARTONS OF 12 DOZ. EACH.( CIFC5%)

DOCUMENTS REQUIRED 46A:

+SIGNED COMMERCIAL INVOICE IN FOUR COPIES

+FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID”

AND NOTIFY APPLICANT.

+INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE V ALUE PLUS 110% COVERING ALL RISKS AS PER ICC DATED JAN.1ST,2001 +CERIFICATE OF ORIGIN BY AQSIQ

+INSPECTION CERTIFICATE ISSUED BY APPLICANT OR ITS AGENT.

+CERTIFICATE ISSUED BY APPLICANT STATING THAT THE SHIPPING SAMPLE HAS APPROVED BY THE APPLICANT ADDITIONAL COND. 47A:

+ DOCUMENTS MUST BE PRESENTED WITHIN 10DAYS AFTER DATE OF ISSURANCE OF THE BILL OF LADING, BUT IN ANY EVENT WITHIN THIS CRDIT V ALIDITY.

+ ALL DRAFTS MUST BE MARKED DRAWN UNDER FUJI BANK LTD STATING THE DOCUMENTARY CREDIT NUMBER AND THE DATE OF THIS CREDIT.

CHARGES 71B: ALL BANKING CHARGES OUTSIDE

JAPAN FOR BENEFICIARY’S ACCOUNT CONFIRMATION 49: WITHOUT

INSTRUCTION 78:

ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO FUJI BANK LTD BY ONE LOT EXPRESS COURIER.

THIS CREDIT IS SUBJECT TO UCP(1993 REVISION) ICC PUBLICATION NO.500.