根据合同审核信用证(1)
信用证审核1
信用证号
01/0501-FCT
合 同 号
SHDS03027
审证结果
1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。
4.合同要求投保的为“中国海洋运输货物保险条款（OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981）”，而信用证投保的为“伦敦协会货物保险条款AINSURANCE CARGO CLAUSES(A) AS PER I.C.C.DATED1/1/1982）”，所选择的保险条款有误，应该根据合同规定选择投保的保险条款。
7.合同中明确规定允许转运和分批装运（SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED），但信用证中（PROHIBITED），应按照合同进行修改。
2.信用证中表明的是在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，这样容易造成逾期，无法兑现信用证，并且这样不符合合同要求，应该改成在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。
3.信用证中保险加成率为30%( FOR 130 PERCENT OF INVOICE VALUE)，与合同规定的10%不符，应改为(FOR 110 PERCENT OF INVOICE VALUE)。
5.信用证中装运的货物数量与合同中标明的数量不一致，信用证中规定的是DS1151 544SETS，还有DS5120 245SETS，而合同中分别为DS1151 542SETS、DS5120 254SETS。应当按照合同所标明的数量进行更改。
一、根据下述合同内容审核信用证,并指出不符之处。(36分)
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
根据合同审核信用证
习题二：信用证审核一、思考题：1.何谓信用证？简述其一般流程。
2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3.信用证方式的主要特点是什么？4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1）信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称（9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14）货名及规格（15）价格术语（16）交单期限（17）信用证要求的单据（18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC***RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF. 108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA(ICBKCNZJYYY)SEQUENCE OF TOTAL *27 : 1/1FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT *50 : A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO.102AS0678 LESQUIN CEDEX FRANCEBENEFICIARY *59 : ZHEJIANGMACHINERY IMPORT& EXPORTCORPORATION,350 WENHUI ROAD,HANGZHOU,ZHEJIANG, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 17600.00AVAILABLE WITH *41D : ANY BANKBY NEGOTIATION DRAFTS AT … 42C : SIGHTDRAWEE 42D : BFDCIE2DAXXX*BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED:LOADING IN CHARGE 44A :SHANGHAI CHINAFOR TRANSPORTATION TO 44B :ANTWERPLATEST DATE OF SHIPMENT 44C : 20030725DESCRIPTION OF GOODS 45A :PARTS QTY. UNIT PRICELA1 500PCS @USD10.20 USD5100.00LA2 1000PCS @USD12.50 USD12500.00TOTAL USD 17600.00AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758FREE ON BOARD SHANGHAIDOCUMENTS REQUIRED 46A :+COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTEDWITHIN 15 DAYS AFTER THE DATEOF SHIPMENT,BUT NOT LATERTHAN THE EXPIRY DATE OFCREDIT.CONFIRMATION * 49 : WITHOUTINSTRUCTIONS 78:+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPTTHIS CREDIT BY RETURN SWIFT WILLBE MUCH APPRECIATEDTRAILER : MAC 6B32791ACHK:C7C590AF567A其他参考资料:发票号码: ZJIXM0135 发票日期: 2003年7月15日提单号码: WL-5307 提单日期: 2003年7月20日船名: KAMAN V.151 装运港: 上海集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN一、根据合同审核信用证(一)合同上海远大进出口公司SHANGHAI YUANDA IMPORT & EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI200081 CHINASALES CONTRACTNO.: YD-MDSC9811 DA TE: 2007/11/8BUYERS: MAURICIO DEPORTS INTERNA TIONAL S.A. ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.TEL.: FAX:THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THEQUANTITY AT THE SELLER’S OPTION.PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS. SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.INSURANCE: TO BE COVERED FOR 110% OF INVOICE V ALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DA TED 1/1/1981.PAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASSBANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30DAYS AFTER B/L DATE TO REACH THE SELLER NOV .25,2007 ANDV ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTERTHE DATE OF SHIPMENT.SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY 赵国斌BUYER: MAURICIO DEPORTS INTERNATIONAL S.A. D.H.HONENEY请指出信用证中存在的问题：模拟练习：根据合同审核信用证（一）售货确认书售货确认书SALES CONFIRMATIONNO.LT07060DATE: AUG.10, 2005The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易:The undersigned Sellers and Buyers have agreed to close the following总值TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND ANDSIX HUNDRED ONL Y.装运口岸PORT OF LOADING: DALIAN目的地DESTINA TION: GDANSK转运TRANSSHIPMENT: ALLOWED分批装运PARTIAL SHIPMENTS: ALLOWED装运期限SHIPMENT: DECEMBER, 2005保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110%INVOICE V ALUE COVERING F.P.A. RISKS OFPICC CLAUSE付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/CPAY ABLE 60 DAYS AFTER B/L DA TE,REACHING THE SELLERS 45 DAYS BEFORETHE SHIPMENT一般条款GENERAL TERMS:1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。
根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)
编号：_______________本资料为word版本，可以直接编辑和打印，感谢您的下载根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)甲方：___________________乙方：___________________日期：___________________Powered By Desunsoft首页我的练习陈习模扳题目编号：030212题目名称:布近日寸间• 要求和说明：根据合同内笞南核信用证Q01咚单证员考试国际商务单证缮制与操作试题）20134-27查看参■文件:合同信用证参考誓案：评语：分数：题目要求和说明合同：SALES CONTRACTTHE SELLER: SHANGHAI WILL TRADING. CO., LTD. NO.25 JIANGNING ROAD, SHANGHAI, CHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Time of Shipment: DURING AUG. 2009 BY SEA Shipping Mark: AT SELLER ' S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP , BELGIUM Partial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLESIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT. SELLERBUYERSHANGHAI WILL TRADING CO., LTDLJSKOUTNO. WILL09068 DATE: JUNE.1,2009 SIGNED AT: SHANGHAI,CHINA NU BONNETERIE DE GROOTE信用证ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL : 1/140A: FORM OF DOC.CREDIT : IRREVOCABLE20: DOC.CREDIT NUMBER : 132CD637273031C: DATE OF ISSUE : 09071540E: APPLICABLE RULES : UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY : DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK:ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT : NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MELLE BELGIUM59: BENEFICIARY :SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT : CURRENCY USD AMOUNT 19 500.0041A: AVAILABLE WITH • BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT 30 DAYS AFTER SIGHT42A: DRAWEE : NU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTS : NOT ALLOWED43T: TRANSSHIPMENT : ALLOWED44E: PORT OF LOADING : ANY CHINESE PORT44F: PORT OF DISCHARGE : ANTWERP , BELGIUM44C: LATEST DATE OF SHIPMENT : 09081545A: DESCRIPTION OF GOODS : + 3000 PCS SHORT TROUSERS - 100PCT COTTON TWILL ATEUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACTNUMBER WILL09068.+ 5000 PCS SHORT TROUSERS - 100PCT COTTON TWILL ATEUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACTNUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED : 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADEOUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECTNOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OFEACH PACKAGE SEPARARTELY .5. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE INNEGOTIABLE FORM, COVERING ALL RISKS, FROMWAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICEVALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLYSTATE IN THE BODY CLAIMS, IF ANY , ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A:ADDITIONAL CONDITIONS : 1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BEISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.ALL CHARGES ARE TO BE BORN BY BENEFICIARY WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITYOF THIS CREDITWITHOUT单据审核结果[温馨提醒：合同协议是经验性极强的领域，无法思考和涵盖全面，最好找专业律师起草或 审核后使用。
国际商务单证缮制与操作试题
国际商务单证缮制与操作试题一、根据合同审核信用证2006年10月31日上海市纺织品公司收到创鸿(香港)有限公司通过香港南洋银行开来的编号为L8959344的信用证，请根据双方签订的合同(CONTRACT NO: GL0082)对信用证进行审核，指出信用证存在的问题并作出修改。
THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK, LTD. WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.TRAILER: ORDER IS ＜MAC:＞＜PAC:＞＜ENG:＞＜CHK:＞＜PDE:＞MAC: 3CDFF763CHK: 8A1AA1203070此信用证有如下错误：二、根据信用证资料缮制和修改单据用英文制作发票、保险单和海运出口托运单留底国际商务单证缮制与操作试题一、审核信用证1．信用证的性质不符合合同的要求，应将信用证可撤销(revocable)和不保兑(without confirmation)改为不可撤销(Irrevocable)和保兑(confirmed)信用证。
2．议付地．到期地均为香港(HONG KONG)，应改为上海(SHANGHAI)议付银行NANY ANG COMMERCIAL BANK，LTD. H. K. 应改为国内银行。
3．汇票的付期限不符，应将at 20 day's sight，改为at sight4．转船规定与合同规定不符，应将TRANSSHIPMENT PROHIBITED改为TRANSSHIPMENT ALLOWED。
根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)
题目要求和说明THE SELLER: SHANGHAI WILL TRADING. CO., LTD.NO.25 NO. WILL09068 DATE: JUNE.1, 2009SIGNED AT: SHANGHAI,CHINAJIANGNINGROAD,SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy theunder-mentioned goods according to the terms and conditionsPacking: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGH ABANKACCEPTABLETO THE SELLERANIRREVOCABLESIGHT LETTEROF CREDIT TOREACH THESELLER 30 DAYSBEFORE THEMONTH OFSHIPMENT ANDTO REMAINVALID FORNEGOTIATION INCHINA UNTILTHE 15th DAYAFTER THEFORESAID TIMEOF SHIPMENT.SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平ISSUE：40E:APPLICABLERULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK: ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USDAMOUNT 19 500.0041A: AVAILABLE BY ANY BANK IN CHINA BY NEGOTIATIONWITH…BY42C: DRAFTSAT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIALSHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E: PORT OFLOADING：ANY CHINESE PORT44F: PORT OFDISCHARGE ：ANTWERP, BELGIUM44C: LATESTDATE OFSHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMEN TS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEANOF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCEPOLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCEPOLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A:ADDITION AL CONDITIONS：1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.单据审核结果。
根据外销合同审核信用证
根据外销合同审核信用证一、背景说明信用证是国际贸易中的一种重要支付工具，特别是在外销合同中。
外销合同审核信用证是指根据签订的外销合同对信用证进行审核，确保信用证的条款与合同要求一致，以保障出口商的权益。
本文将从以下几个方面对根据外销合同审核信用证的过程进行详细介绍。
二、信用证审核的目的和重要性外销合同审核信用证的目的是为了保障出口商的权益，确保信用证的条款与合同要求一致，避免出口商因为信用证的条款不符合合同要求而无法获得付款。
信用证作为一种独立的支付工具，具有市场广泛认可度和可靠性，因此对信用证的审核十分重要。
1. 获取外销合同和信用证的副本首先，出口商需要从买方或银行获取外销合同和信用证的副本。
外销合同是买卖双方达成一致的文件，其中包含了交货日期、货物规格、价格等具体条款。
信用证则是银行对买方承诺支付货款的文件，其中也包含了一系列的条件和要求。
2. 仔细阅读和理解信用证的条款出口商需要仔细阅读和理解信用证的条款，包括货物描述、交货日期、付款方式、保险要求等内容。
在阅读过程中，出口商需要特别关注与合同要求不一致的地方，以便在后续进行准确的审核。
出口商需要对比外销合同和信用证的条款，确保两者一致。
如果发现有不一致的地方，出口商需要与买方或银行进行沟通，以确定解决的方案。
4. 检查信用证的有效期和修改记录出口商还需要检查信用证的有效期和修改记录。
如果信用证已经过期或存在多次修改，出口商需要与买方或银行进行确认，以确保信用证的有效性。
5. 准备审核报告最后，出口商需要准备审核报告，将外销合同和信用证的审核情况进行详细记录。
审核报告应包括审核过程中发现的不一致点以及与买方或银行的沟通记录。
这样的审核报告有助于出口商在后续与买方或银行的纠纷中提供证据。
四、审核注意事项在根据外销合同审核信用证的过程中，出口商需要注意以下几个事项：•仔细阅读和理解信用证的条款，确保与外销合同一致。
•若发现任何不一致的地方，及时与买方或银行进行沟通，并争取尽早解决。
2007年单证员考试缮制与操作真题及答案
2007年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题（A）（考试时间：6月17日下午14：00-16：00）一、根据合同审核信用证（本题20分）SHANGHAI TEXTILES IMP. EXP.CORP27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21-6318467 FAX:86-21-63291267SALES CONFIRMATIONNo.: ST060311Date: Aug.15.2006TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG KOWLOON. HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as statedbelow.NAME OF COMMODITY : textileSPECIFICATION: Twill 2/1 108×54/20×20 59THPACKING: Packed in cartons of ten metersQUANTITIY: Total 10000 metersUNIT PRICE: USD 54.00 per meter CIFC2 H. K.TOTAL AMOUNT: USD 540000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONL Y.)SHIPMENT: During Oct./Nov.2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risks ad per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/CPayable at 30 days after B/L date to reach the seller 30 days before the month ofshipment valid for negotiation in China until the 15th day after the date of shipment.REMARKS: Please sign and return one copy for our file.The Buyer: The Seller:AL ICE SHANGHAI TEXTILES IMP .EXP.CORP.HONGKONG SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL,P.O. BOX 64.H .K.Advised through: Bank of China, NO. CN30999/714Shanghai Branch, DA TE: Oct.2th, 2006H.K.To: SHANGHAI TEXTILES IMP EXP CORPORATIONApplicant: SUPERB AIM (HONGKONG)LTD.RM. 450 FUNGLEE COMM BLDG KOWLOON. HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/714 in your favour for a sum not exceedingabout HKD540000.00(SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONL Y)available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1.Signed commercial invoice in 6 copies22.Packing List in quadruplicate.3.2/3 clean on board B/L made out to order notify the above mentioned applicant and marked“Freight Collect” dated not later than October 31th ,2006. From Shanghai to Hongkong, partial shipment are not permitted . 4.Insurance policy in 2 copies covering All Risks and War Risks for 150% invoice value as perthe relevant ocean marine cargo clauses of the PICC dated 1981/01/01.5.Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform tosample submitted on 7th June , 2006.DESCRIPTION OF GOODS :Textile, twill2/1 108×54/20×59th ,Total 10000 meters, Packed in cartons of ten meters, USD 54.00 per meter CIFC2 H, K .SPECIAL INSTRUCTIONS :(1)Shipping advice to be sent by fax to the applicant immediately after the shipment stating our L/C No. shipping mark,name of vessel, goods description and amount as well as the bill of lading NO. and date. A copy of such advice mustaccompany the original documents presented for negotiation.(2)1/3 clean on board B/L sent to applicant by DHL within 24 hours after shipment.(3)We undertake to honour all the drafts drawn inn compliance with the terms of this credit if such drafts to bepresented at our counter on or before Oct 31th, 2006.(4)The negotiating bank is kindly requested to forward all documents to us (HONGKONG SHANGHAI BANKINGCORPORATION QUEEN’S ROAD CENTERAL, P.O. BOX 64 H.K.) in one lot by airmail .It is subject to the Uniform Customs and Practice for Documentary Credit(1993)Revision,international Chamber of Commerce Publication No . 500.Yours faithfullyFor HONGKONG SHANGHAI BANKING CORPORA TION经审核信用证存在如下问题：三、根据已知资料改正下列单据中错误的地方（本题30分）（一）信用证资料Form of Doc. Credit ＊40A :IRREVOCABLEDoc. Credit Number ＊20 :LC-320-0254771Date of Issue 31C :060922Expiry ＊31D :Date 061222 Place CHINAApplicant ＊50 :MARCONO CORPORA TIONRM1001 , STAR BLDG. TOL YO.JAPANBeneficiary ＊59 :QINGDAO(SHANDONG)HUARUI CO.NO.35 WUYI ROAD QINFDAO,CHINAAmount ＊32B :Currency USD Amount 70000.00Pos./Neg.Tol.(%) 39A :5/5Available with/by ＊41D :ANY BANKBY NEGOTIATIONDraft at…42C :DRAFTS AT SIGHT FOR FULL INVOICEV ALUEDrawee 42A :ROY AL BANK LTD.TOL YOPartial shipments 43P :ALLOWEDTransshipment 43T :NOT ALLOWEDLoading in Charge 44A :SHIPMENT FROM CHINESE MAIN PORTFor Transport to 44B :OSAKA,JAPANLatest Date of Ship. 44C :061210Descript. of Goods 45A :HALF DRIED PRUNE 2005CROPGRADE SPEC QNTY UNIT PRICE(CASE) (USD/CASE)A L:500CASE M:500CASE 1,000 22.0 CFR OSAKAB L:1200CASE M:1200CASE 2400 22.0 FER OSAKAPACKING: IN WOODEN CASE,12KGS PER CASETRADE TERMS:CFR OSAKADocuments required 46A:FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT PREPAID”AND “NOTIFY MARCONO CORPORATION.RM1001.STAR BLDGTOKYO,JAPAN”﹢MANUALL Y SIGNED COMMERCIAL INVOICE IN TRIPLICA TE(3)INDICATING APPPLICANT’S REF. NO. SCLI-98-0474.﹢PACKING LIST IN TRIPLICATE(3).Details of Charges 71B :ALL BANKING CHARGES OUTSIDE JAPAN ARE FORACCOUNT OF BENEFICIARYPresentation Period 48 :DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT,BUT WITHIN THEV ALIDITY OF THE CREDIT.(二)补充资料：发票号码：76IN-C001, 发票日期：2006年9月8日提单号码：NSD220055, 提单日期：2006年12月5日船名：FENGLEIV.66026H 装运港：青岛港集装箱：2×20th FCL CY/CY 出口口岸：青岛海关TRIU 1764332 SEAL05003 合同号：HA1101KHLU1766888 SEAL05004 SHIIPPING MARKS(嘜头) 出口商：青岛华瑞贸易公司MQ净重: 12.00KGS/CASE HA1101毛重：14.00KGS/CASE OSAKA尺码：（20×10×10）CM/CASE NOSI-3400HONGKONG SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O.BOX64.H.K.Advised through: Bank of China, 3099/714Shanghai Branch, DATE: Oct.2th,2006 H.K.To: SHANGHAI TEXTILES IMP EXP CORPORATION27 ZHONGSHAN ROAD,SHANGHAI.CHINAApplicant: SUPERB AIM(HONGKONG)LTD.RM.450FUNGLEE COMM BLDG KOWLOON. HONGKONGDear Sirs,We hereby open our irrevocable L/C 3099/714 in your favour for a sum not exceeding about HKD540000.00(SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONL Y)Available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial quadruplicate.2. Packing List in quadruplicate.3. 2/3 clean on board B/L made out to order notify the above mentioned applicant and marked “Freight Collect” dated not laterthan October 31th ,2006. From Shanghai to Hongkong. partial shipment are permitted.4. Insurance policy in 2 copies covering All Risks and War Risks for 150% invoice value as per the relevant ocean marine cargoclauses of the PICC dated1981/01/015. Certificate of Origin issued by China Council for the Promotion of InternationalTrade.7. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr. Jeremiah, his signature must beverified by opening bank, certifying the quality to conform to sample submitted on 7th June. 2006.DESCRIPTION OF GOODS:Textile, twill 2/1 108×54/20×20 59th ,Total 10000 meters. Packed in cartons of ten meters. USD 54.00 per meter CIFC2 H.K.SPECIAL INSTRUCTIONS:(1)Shipping advice to be sent by fax to the applicant immediately after the shipment stating our L/C No. shipping mark, name of vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negotiation.(2)1/3 clean on board B/L sent to applicant by DHL within 24 hours after shipment.(3)We undertake to honour all the drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct, 31th .2006(4)The negotiating bank is kindly requested to forward all documents to us(HONGKONG SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL, P.O.BOX 64,H.K.)in one lot by airmail .It is subject to the Uniform Customs and Practice for Documentary Credit(1993)Revision, International Chamber of Commerce Publication No.500Yours faithfullyFOR HONGKONG SHANGHAI BANKING CORPORATION3. 出口收汇核销单出口收汇核销单出口收汇核销单出口收汇核销单存根监制章出口退税专用编号：964087153 编号：964087153 编号：964087153缮制错误的地方有四、根据已知资料制单（本题40分）（一）合同资料售货确认书SALES CONFIRMATIONNO. 05SUG0012DATE: FEB.6.20005The sellers: The buyer:ZHONGCHENG INTERNATIONAL TRADE CO..LTD GREEN TRADE CO.20. HANZHONG RD..NANJING,P.R OF CHINA 22 MARK STREET,OSLI, NORW AY下列签字双方同意按以下条款达成交易：The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below：TOTAL AMOUNT:SAY US DOLLARS THIRTY FIVE THOUSAND ONL Y5. 装运期限：TIME OF SHIPMENT:NOTLATER THAN APRIL 30,2005.PARTIAL SHIPMENT ALLOWED.6.装运口岸：PORT OF LOADIND:CHINA PORT7.目的口岸：PORT OF DISCHARGE: OSLO NORWAY8.付款方式：PAYMENT: BY D/P AT 30 DAYS AFTER B/L DATE8.保险：INSURANCE: TO BE EFFECTED BY THE SELLER AT 110% OF THE INVOICE V ALUE COVERING ALL RISK AND W AR RISK AS PER PICC CLAUSES.9.单据：DOCUMENTS:﹢SIGNED INVOICE IN 3 COPIES.﹢FULL SET OF CLEAN ON BOARD B/L ISSUED BY APL SHIPPING CO.﹢DETAILED PACKING LIST﹢INSURANCE POLICYThe Buyer: The Seller:MARY LI LING(二)补充资料：发票号：ET335制作发票和装箱单的日期：05.04.10报检单位联系人：张敏电话：67678333船名：SPRING V.001, 开船日：05.04.15集装箱数量和编号：3＊40‘，APLU 1234501.1234502.1234503商品编码：8204.1100包装情况：Style 1018 10套一纸箱每箱毛重12公斤净重10公斤体积0.2m3/箱1018 10套一纸箱每箱毛重10公斤净重8公斤体积0.1m3/箱假定此货物属法定检验范围报检随附单据为合同、发票、装箱单托收银行：中国银行江苏分行船嘜GREEN05SUG0012OSLOCTN.1/11231.报检单：中华人民共和国出入境检验检疫出境货物报检单报检单位（加盖公章）众诚国际贸易有限公司编号：AN5009报检单位登记号：1462845217 联系人：电话：报检日期：年月日2.汇票BILL OF EXCHANG凭Drawn under信用证或购买证第号L/C or A/P No,日期年月日Dated按息付款Payable with interest @ % Per annum号码南京年月日No. Exchange for China.见票日后（本汇票之正本未付）付At Sight of this First of Exchange(Second of exchange being unpaid) Pay to the order of 或其指定人金额The sum of此致ToZHONGCHENG INTERNATIONAL TRADE CO , LTD张敏3.装箱单：DETAILED PACKING LISTTO: INVOICE NO.DATE:S/C NO:L/C NO.经审核，信用存在的问题如下：1、开征申请人地址填写错误，应将“RM FUNGLEE BLDG KOWLOON, HANGLONG”修改为”RM.504 F UNGLEE COMM BLDG KOWLOON,HONGKONG”2、信用证币别与合同不符，将“HKD540000.00”修改为”USD540000.00”3、汇票条款与合同不符，应将“at 30 days after sight”修改为“at 30 day after B/L”。
国际商务单证操作实务综合模拟试题四
综合模拟试题四国际商务单证试题四1.根据合同审核信用证（20分）售货确认书SALES CONFIRMATIONNO. LT07060DATE::AUG.10.2005The sellers:AAA IMPORT AND EXPORTCO. The buyers:BBB TRADING CO.222 JIANGUOROADP.O.BOX203DALIAN,CHINAGDANSK,POLAND下列签字双方同意按以下条款达成交易：The undersigned Sellers and Buyers have agreed to close the following trasactions according to the terms and conditions stipulated below:TOTAL USD45600.00总值:TOTAL VALUE:U.S.DOLLARS FORTY FIVE THOUSAND ANDSIX HUNDERED ONLY.装运口岸:PORT OF LOADING:DALIAN目的地：DESTINATION:GDANSK转运:TRANSSHIPMENT:ALLOWED分批装运：PARTIAL SHIPMENGTS:ALLOWED装运期限：SHIPMENT:DECEMBER,2005保险:INSURANCE:BE EFFECTED BY THE SELLERS FOR110%INVIOCE VALUE COVERING F.P.A.RISKS OF PICC CLAUSE 付款方式：PAYMENT:BY TRANSFERABLE L/C PAYABLE 60DAYS AFTER B/L DATE,REACHING THE SELLERS 45DAYS BEFORE THE SHIPMENT一般条款GENERAL TERMS:1.合理差异：质地、重量、尺寸、花型、颜色均允许合理差异，对合理范围内差异题吃的索赔，概不受理。
根据合同审核信用证
一、根据合同内容审核信用证，指出不符之处并提出修改意见。
SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINATHE BUYER:LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellersagree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Commodity & Specification Quantity Price TermsUnit price AmountCARDHOLDERDYED COW LEATHERBLACKBROWNLoading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYER.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：103CD13727331C: DATE OF ISSUE ：08121540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN51D:APPLICANT BANK：BANCO SANTANDER, S.A.28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT ：LINSA PUBLICIDAD, S.A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.0041A:AVAILABLE WI TH…BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… 30 DAYS AFTER SIGHT42A:DRAWEE ：LINSA PUBLICIDAD, S.A.43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：NOT ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE ：VALENCIA, SPAIN44C:LATEST DATE OF SHIPMENT：09011545A:DESCRIPTION OF GOODSGOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWNCOLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION：WITHOUT经审核信用证需要修改的内容如下：。
根据合同内容审核信用证.doc
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 200828, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Commodity &Quantity Price TermsSpecification Unit Price Amount STEEL TAPE RULES CFR ChittagongJH-392W 3M x 16MM2000 DOZ PAIR DOZ PAIRJH-380W 3M x 16MM500 DOZ PAIR DOZ PAIRTerms of Payment: The 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 fornegotiation in China until the 15 th day after the month of shipment.The Seller The BuyerSHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESHISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNTAVAILABLE WITH/BY41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C:DRAFTS AT 60 DAYS SIGHTDRAWEE42D:AB BANK LIMITED, IMAMGANJ BRANCHPARTIAL SHIPMENTS43P:NOT ALLOWEDTRANSSHIPMENT43T:NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT44C: MAY 2, 2008DESCRIP OF GOODS45A:TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ PER DOZENCIF CHITTAGONGPACKINGDOCUMENTS REQUIRED46A:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL“FORM A”HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION47A:+ ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED“ DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION49: WITHOUTINSTRUCT. TO NEGOTIATING78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO.The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions accordingto the terms and conditions stipulated bellowed:COMMODITY AND QUANTITY UNIT PRICE & TERMS AMOUNTSPECIFICATION65% POLYESTER35% COTTON CIF GDANSKLADIES SKIRTSSTYLE NO. A101200 DOZ USD60/DOZ USD12,STYLE NO. A102400 DOZ USD84/DOZ USD33,ORDER NO. HMW0501TOTAL USD45,TOTAL VALUE: . DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THESELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed,for which no claims will be entertained.2.The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c)late establishment of L/C;(d)late amendment to L/C inconsistent with the previsions of this sales confirmation.David King苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20:70/1/5822DATE OF ISSSUE31C:051007EXPIRY31D: DATE 060115 PLACE POLANDISSUING BANK51D: SUN BANK, . BOX 201 GDANSK, POLANDAPPLICANT*50: BBB TRADING CO.. BOX 203 GDANSK, POLANDBENEFICIARY*59:AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT*32B:CURRENCY USD AMOUNT 45,AVAILABLE WITH/BY*41A:BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET.*42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS43P: NOT ALLOWEDTRANSSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: SHANGHAIFOR TRANSPORT TO44B:GDANSKLATEST DATE OF SHIP.44C:051231DESCRIPT. OF GOODS45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED46A:MERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2.FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3.ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4.CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5.MARINEINSURANCEPOLICY IN THE CURRENCYOF THE CREDIT ENDORSEDIN BLANKFOR CIF VALUEPLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND. ADDITIONAL COND. 47A:+ALL DOCS MUST BE ISSUED IN ENGLISH.+SHIPMENTS MUST BE EFFECTED BY FCL.+B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+FORDOCSWHICHDO NOTCOMPLYWITH L/C TERMSANDCONDITIONS, WESHALLDEDUCTFROMTHE PROCEEDS A CHARGE OF PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH. DETAILS OF CHARGES71B:ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT.PRESENTATION PERIOD48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/C VALIDITY. CONFIRMATION*49: WITHOUTINSTRUCTIONS78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO.72:CREDIT SUBJECT TO ICC PUBL. 500Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy andthe sellers agree to seller the under-mentioned commodity according to the terms andconditions stipulated below:Name of commodity: men ’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD per dozenAmount: USD90, (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Hollandtransshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s optionnot later than July 30, 2006 withLetter of CreditCREDIT NUMBER20: A2B9600463DATE OF ISSUE31C:060618ADVISING BANK57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY31D:060830/ AT ISSUING BANK’S COUNTERAPPLICANT50:SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT AVAILABLE WITH BY32B:41A:USD 90,ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHTDRAFTS AT42C:AT SIGHTDRAWN ON42A:ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A:SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO44B: AMSTERDAMSHIPMENT PERIOD44C NOT LATER THAN 060630DESCRIPTION OF GOODS45A:2000 DOZENS MEN’S GLOVES CFR AMSTERDAMAT USD EACHDOCUMENTS REQUIRED46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND.47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD48:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDITINSTRUCTIONS :78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF.72: SUBJECT ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU,DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINASELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller to sell the under -mentioned commodity according to the terms and conditions stipulated agrees below:1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS,± 10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39, (SAY THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s),suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEPAWAYFROMMOISTURE”,“HANDLEWITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5.TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056.PORT OF SHIPMENT: MAIN PORTS OF CHINA7.PORT OF DESTINATION: BUSAN, KOREA8.INSURANCE: To be covered by the Buyer after shipment. Terms)9.DOCUMENT:+Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked“Freight to Collect”/“Freight Prepaid ” made out to order blank endorsed notifying the applicant.+Packing List/Weight List indicating quantity/gross and net weight.+Certificate of Origin.+No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary ’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening ： 20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C:EXPIRY 31D: DATE PLACE APPLICANT'S COUNTRYAPPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS45A:COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT2. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST.DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING CO.,LTD. DATE:,2009ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the termsand conditions stipulated below:Price terms Commodity & Specification QuantityUnit priceAmountWORK SHORT TROUSERS - 100 PCT CIF ANTWERP USD31COTTON TWILL AS PER ORDER 3000 PCS PC USD60D0900326,WORK SHORT TROUSERS - 100 PCTCOTTON TWILL AS PER ORDER D0900327 5000 PCS PCTOTAL 8000PCSTotal amount : NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CARTONS OF 50 PCS EACHShipping Mark: AT SELLER ’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTEDBY THE SELLERFOR110 PCT OF INVOICE VALUEAGAINSTALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGHA BANKACCEPTABLETO THE SELLERAN IRREVOCABLE SIGHT LETTER OF CREDITTO REACH THE SELLER30 DAYS BEFORETHE MONTH OFSHIPMENT AND TOREMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLERSHANGHAI WILL TRADING CO., LTD BUYERNU BONNETERIE DE GROOTE LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL1/140A: FORM OF IRREVOCABLE20: NUMBER132CD637273031C: DATE OF ISSUE09071540E: APPLICABLE RULES UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT CURRENCY USD AMOUNT 1941A:AVAILABLE WITH BY ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT30 DAYS AFTER SIGHT42A:DRAWEE NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS NOT ALLOWED43T:TRANSSHIPMENT ALLOWED44E:PORT OF LOADING ANY CHINESE PORT44F:PORT OF DISCHARGE ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS– 100PCT COTTONTWILL AT PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS:CFR ANTWERPPACKING:50PCS/CTN46A:DOCUMENTS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND4 COPIES2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,3.CERTIFICATE OF ORIGIN.4.PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2.IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION： WITHOUT。
2006年国际商务单证员《国际商务单证缮制与操作》真题及详解
2006年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据合同审核信用证（20分）售货确认书SALES CONFIRMATIONNO.LT07060DATE:AUG.10，2005The sellers: AAA IMPORT AND EXPORT CO. The buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN,CHINA GDANSK,POLAND下列签字双方同意按以下条款达成交易：The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below:TOTAL USD45600.00 总值TOTAL VALUE:U.S.DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.装运口岸PORT OF LOADING: DALIAN目的地DESTINATION:GDANSK转运TRANSSHIPMENT:ALLOWED分批装运PARTIAL SHIPMENTS:ALLOWED装运期限SHIPMENT:DECEMBER，2005保险INSURANCE:BE EFFECTED BY THE SELLERS FOR 110%INVOICE VALUE COVERING F.P.A.RISKS OF PICC CLAUSE付款方式PAYMENT：BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE,REACHING THE SELLERS 45DAYS BEFORE THE SHIPMENT一般条款GENERAL TERMS：1．合理差异：质地、重量、尺寸、花型、颜色均允许合理差异，对合理范围内差异提出的索赔，概不受理。
一、根据下述合同内容审核信用证,并指出不符之处。(36分)
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
根据外销合同审核信用证(2024精)
根据外销合同审核信用证一、背景介绍外销合同是指在国际贸易中，企业与海外买家签订的一种合同，用于规范双方的交易关系。
而信用证是国际贸易中常用的一种支付方式，由买方的银行发给卖方的银行，保证卖方在交货后能按照合同条款获得相应的款项。
在外销合同履行过程中，卖方需要审核信用证的内容是否符合合同要求，以保障自身的权益。
本文将从信用证的审核方法、需要注意的问题等方面进行详细阐述。
二、信用证审核方法1. 仔细阅读信用证的全部条款在审核信用证时，卖方首先要仔细阅读信用证的全部条款，包括金额、期限、货物描述、付款方式等。
特别要注意是否有与合同条款不一致的地方，如金额、货物描述等是否与合同相符。
2. 核对信用证的有效期卖方需核对信用证的有效期，确保在有效期内交货并提交相关单据。
若信用证的有效期已过，卖方需与买方商议是否延期或重新开立信用证。
3. 申请支付货款的细节审核卖方需要仔细审核信用证中关于支付货款的细节，如付款方式、金额、支付期限等。
确保信用证中对卖方权益的保障，支付条件是否符合合同要求。
4. 检查附带单据的要求很多信用证会要求卖方提供一些附带单据，如装箱单、提单、发票等。
卖方需要检查这些附带单据的要求，确保能够按照信用证的要求准备好相应的单据。
5. 阅读信用证术语词汇信用证相关的术语词汇可能比较复杂，卖方需要对这些术语具有一定的了解，阅读信用证时才能更加明确其中的内容和要求。
三、信用证审核注意事项1. 主动与买方沟通在审核信用证时，卖方可以主动与买方进行沟通，确认信用证的内容是否符合双方之前的约定。
如发现信用证中有与合同不符的地方，应及时与买方商议，协商解决办法。
2. 慎重对待含保留条款的信用证有些信用证中可能含有保留条款，即买方在接受货物后，有权在一定时间内保留支付货款的权利。
对于这种情况，卖方需要谨慎对待，确保自身的权益不受损失。
3. 注意信用证的修订信用证的修订是指在信用证生效后，有关各方对信用证的内容进行修改。
根据外销合同审核信用证
根据外销合同审核信用证1. 引言外贸合同的履行过程中，信用证的审查是非常关键的一环。
在外贸业务中，信用证是一种国际贸易支付方式的安排，它是由进口商向发票人的开户银行发出的，要求该银行在发票人提供一定的文件后向收款人支付一定金额的支付工具。
因此，对于外销合同来说，审核信用证非常重要，本文将对根据外销合同审核信用证的步骤和注意事项进行介绍。
2. 外销合同审核信用证的步骤2.1 了解信用证要求在审核信用证之前，首先要仔细阅读和理解信用证的要求。
信用证是由进口商的银行开立的，其中包含了支付的金额、货物要求、文件要求等重要信息。
因此，在审核信用证之前，要对这些信息进行详细了解，确保自己清楚信用证的要求。
2.2 比对与合同的一致性审核信用证时，需要将信用证的要求与外销合同进行比对，确认其一致性。
主要包括货物描述、数量、价格和付款条件等。
如果发现任何不一致之处，应及时与进口商进行沟通，以确保双方的合同和信用证一致。
2.3 检查必备文件审核信用证还需要检查提供给开证行的必备文件。
这些文件可能包括商业发票、装箱单、提单、保险单等。
确保这些文件符合信用证的要求，并且与合同的要求一致。
2.4 检查证明文件的有效性不仅需要检查文件的存在和重要性，还需要确保文件的有效性。
例如，商业发票和提单应该是签署并加盖公司公章的，同时还要检查日期和编号是否正确。
此外，保险单要求保险金额与信用证要求的金额保持一致。
2.5 确认付款条件信用证中规定了付款的条件，包括付款日期、货物的装运日期和保险要求等。
在审核信用证时，需要确保这些条件已被满足。
特别是货物的装运日期，要确保其在信用证规定的期限内完成。
3. 注意事项3.1 与进口商的沟通在审核信用证之前，与进口商进行充分的沟通是非常重要的。
任何不一致的地方都需要及时与进口商协商解决。
确保双方对信用证的要求都有清晰的认识。
3.2 注意额外的要求有些信用证可能包含额外的要求，如出口许可证、质量检验证书等。
练习题一：1、请根据所给合同审核信用证SHANGHAILIGHT...
练习题一：1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai ChinaTele:86-21-23140568Fax:86-21-25467832TO：CONSOLIDATORS LIMITED NO：PLW253RM.13001-13007E,13/F, DATE:Sept.15,2003ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531 HONGKONGWe hereby confirm having sold to you the following goods on terms and conditionsas stated belowNAME OF COMMODITY: Butterfly Brand Sewing MachineSPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each.QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partialShipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargoclauses of the People’s Insurance Company of China datedJanuary 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller anIrrevocable Letter of Credit at 30 days after sight to reach theSeller 30 days before the month of Shipment valid for negotiationin China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer: The Seller:CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT & EXPORT CORPORATION信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial ProductsImport & Export Corp.128 HUQIU ROADSHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,wehereby open our L/C No. CN3099/714 in your favour for a sum not exceeding aboutUS$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by yourdrafts on HSBC at 30 days after date accompanied by the following documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board Bs/L issued to our order notify the abovementioned buyer and marked “Freight Collect”dated not later than October31,2003.From Shanghai to Hongkong, Partial shipment are not permitted and trans-shipment is not permitted.4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’sInsurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion ofInternational Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons eachat US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearingthe number and date of this credit.We undertake to honour all the drafts drawn in compliance with the terms of thiscredit if such drafts to be presented at our counter on or before Oct. 31,2003.SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after theshipment stating our L/C No.,shipping marks,name of the vessel, goods descriptionand amount as well as the bill of lading No. and date. A copy of such advice mustaccompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents tous(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)inone lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993)Revision,International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION2、以海运为例，简述出口单证工作的流程图。
业务员培训资料：根据合同审核修改信用证
练习1：已知陶瓷餐茶具合同SALES CONFIFMATIONS/C NO.:SHHX98027DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET,TORONTO,CANADATO BE PACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING &DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIALSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYAFTER THE DATE OF SHIPMENT.INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED1/1/1981.Confirmed by:THE SELLER THE BUYERHUAXIN TRADING CO.,LTDMANAGER 赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment,failing which the seller reserves the right to rescind without further notice,or to regard as still valid whole or ant part of this contract not fulfilled by the buyer,or to lodge a claim for losses thus sustained,if any.2. In case of any discrepancy in Quality ,claim should be filled by the Buyer within 30 days after the arrival of the goods at port fo destination;while for quantity discrepancy ,claim should be filed by the Buyer within 15days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F.basis,it is understood that the insurance amount will be for 110% of the invoice value against the risksspecified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premium is to borne by the Buyer.4. The Seller shall not be held liable for non-delevery or delay in delivery of the entire lot or a portion of the goods hereunder by reasen of natural disasters,war or other causes of Force Majeure ,However, the seller shall notify the Buyer as soon as possible and furnish the Buyer within 15days by registered airmail with a certificates issued by the china Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of,or relating to this S/C,shall be settled through negotiation .In case no settlement can be reached through negotiation ,the case shall then be submitted to the China international Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this S/C immediately after receipt of the same.Objection,if any ,should be raised by the Buyer within 3 woeking days.otherwise it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special condition:(These shall prevail over all printed terms in case of any conflict.)1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，在装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的问题，以便联系进口商要求修改。
根据合同内容审核信用证
根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD.UNIT C 5/F JINGMAO TOWER No. SD080215SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJDHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:Packing: In CartonsShipping Mark: A.E.CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: The 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 fornegotiation in China until the 15th day after the month of shipment.The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITEDIMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWED TRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES(1) 2000 DOZ PAIR MODEL: JH-395WSIZE:3M x 16MM @ HKD3.60 PER DOZENCIF CHITTAGONG(2) 500 DOZ PAIR MODEL: JH-386WSIZE: 3M x 16MM @ HKD4.20 PER DOZENCIF CHITTAGONGPACKING: EXPORT STANDARD SEAWORTHYPACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ G.S.P. CERTIFICATE OF ORIGIN FORM A+ BENEFICIARY’S CERTIFICATE STATING THATONE SET OF ORIGINAL SHIPPING DOCUMENTSINCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT+ INSURANCE POLICY OR CERTIFICATEENDORSED IN BLANK FOR 100 PCT OF CIFVALUE, COVERING W.P.A. AND WAR RISKS+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BEMARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. 06660801DATED FEBRUARY 24, 2008”+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESHARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OFBANK EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’SDRAFTS MUST BE SENT BY COURIER SERVICEDIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALLMAKE PAYMENT AS INSTRUCTED BY YOU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS:1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of thissales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进The Buyers The SellersLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: 051007EXPIRY 31D: DATE 060115 PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCHBY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO…44B: GDANSKLATEST DATE OF SHIP. 44C: 051231DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTSSTYLE NO. 101 200 DOZ @ USD60/PCESTYLE NO. 102 400 DOZ @ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT07060 DATED AUG. 10, 2005.DELIVERY TERMS: CIF GDANSK(INCOTERMS 2000)DOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A:+ ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLANDARE ON BENEFICIARY’S ACCOUNT. PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WITHIN L/CVALIDITY.CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500//1993 REV.Exercise 3Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting goods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity according to the terms and conditions stipulated below:Name of commodity: men’s glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later than July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At seller’s opti onLetter of CreditCREDIT NUMBER 20: A2B9600463DATE OF ISSUE 31C: 060618ADVISING BANK 57A: BANK OF CHINA23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT 40A: IRREVOCABLEDATE AND PLACE OF EXPIRY 31D: 060830/ AT ISSUING BANK’S COUNTER APPLICANT 50: SMITH CO. LTD.THE JANE STREET, KONG ZONE,LONDON, ENGLANDBENEFICIARY 59A: SHANGHAI STATIONERY AND SPORTING GOODSIMP. AND EXP. CORP5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI, CHINACURRENCY CODE, AMOUNT 32B: USD 90,000.00AVAILABLE WITH…BY…41A: ANY BANK IN ADVISING BANK’S COUNTRYBY NEGOTIATION AT 30 DAYS SIGHT DRAFTS AT 42C: AT SIGHTDRAWN ON 42A: ABN AMRO BANK NV, LONDONPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T PROHIBITEDLOADING ON BOARD/DISPATCH/ 44A: SHANGHAI PORTTAKING IN CHARGE AT/FROMFOR TRANSSHIPMENT TO 44B: AMSTERDAMSHIPMENT PERIOD 44C NOT LATER THAN 060630DESCRIPTION OF GOODS 45A: 2000 DO ZENS MEN’S GLOVES CFR AMSTERDAMAT USD 45.00 EACHDOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILL OFLADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY4. INSURANCE POLICY OR CERTIFICATE ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THE CREDIT INSTRUCTIONS : 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INF. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 4SALES CONTRACTBUYER: JAE & SONS PAPERS COMPANY NO.ST05-016203 LODIA HOTEL OFFICE 1546, DONG-GU, DATE: AUGUST 08, 2005BUSAN,KOREA SIGNED AT: NANJING, CHINA SELLER: WONDER INTERNATIONAL COMPANY LIMITEDNO. 529, QIJIANG ROAD HE DONG DISTRICT,NANJING, CHINAThis Contract is made by the Seller; whereby the Buyers agree to buy and the Seller agrees to sell the under -mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY: UNBLEACHED KRAET LINEBOARD.UNIT PRICE: USD390.00/PER METRIC TON, CFR BUSAN KOREATOTAL QUANTITY: 100METRIC TONS, ±10% ARE ALLOWED.PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE2. TOTAL VALUE: USD39,000.00 (SAY U.S.DOLLARS THIRTY NINE THOUSAND ONLY. 10% MORE OR LESS ALLOWED.)3. PACKING: To be packed in strong wooden case(s), suitable for long distance ocean transportation.4. SHIIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording: “KEEP AWAY FROM MOISTURE”, “HANDLE WITH CARE”, etc. and the shipping mark: ST05-016BUSAN KOREA5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 20056. PORT OF SHIPMENT: MAIN PORTS OF CHINA7. PORT OF DESTINATION: BUSAN, KOREA8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B Terms)9. DOCUMENT:+ Signed invoice indicating LC No and Contract No.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/ “Freight Prepaid” made out to order blank endorsed notify ing the applicant.+ Packing List/Weight List indicating quantity/gross and net weight.+ Certificate of Origin.+ No solid wood packing certificate issued by manufacturer.10. OTHER CONDITIONS REQD IN LC:+ All banking charges outside the opening bank are for beneficiary’s a/c.+ Do not mention any shipping marks in your L/C.+ Partial and transshipment allowed.11. REMARKS: The last date of L/C opening：20 August, 2005.Letter of CreditBANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: S100-108085DATE OF ISSUE 31C: 20050825EXPIRY 31D: DATE 20051001 PLACE APPLICANT'S COUNTRY APPLICANT 50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564,DONG-GU, BUSAN, KOREABENEFICIARY 59A: WONDER INTERNATIONAL COMPANY LIMITEDN0. 529, QIJIANG ROAD HE DONG DISTRICT,NANNING, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 39,000.00 AVAILABLE WITH/BY 41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFT AT 90 DAYS SIGHTFOR FULL INVOICE COSTDRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORT TO 44B: MAIN PORTS OF KOREALATEST DATE OF SHIP 44C: 2005/10/02DESCRIPT. OF GOODS 45A: COMMODITY: UNBLEACHED KRAET LINEBOARD.U/P: HKD 390.00/MTTOTAL: 100MT ±10% ARE ALLOWED.PRICE TERM: CIF BUSAN KOREACOUNTRY OF ORIGIN: P.R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016BUSAN KOREADOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIESINDICATING LC NO. & CONTRACT NO.ST05-0182. FULL SET OF CLEAN ON BOARD OCEAN BILLOF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED FREIGHT TO COLLECT,NOTIFYING THE APPLICANT.3. PACKING LIST/WEIGHT LIST IN 3 COPIESINDICATING QUANTITY/GROSS AND NETWEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND. 47A: ALL DOCUMENTS ARE TO BE PRESENTED TO USIN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR BENEFICIARY'S ACCOUNT. PRESENTATION PERIOD 48: DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49: WITHOUTINSTRUCTIONS 78: WE HEREBY UNDERTAKE THAT DRAFTS DRAWNUNDER AND IN COMPLY WITH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND. TO REC. INFO. 72: SUBJECT U.C.P.1993 ICC PUBLICATION 500Exercise 5SALES CONTRACTTHE SELLER: NO.WILL09068SHANGHAI WILL TRADING CO.,LTD. DATE:JUNE.1,2009NO.25JIANGNING ROAD,SHANGHAI,CHINA SIGNED AT:SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Packing: IN CARTONS OF 50 PCS EACHShipping Mark: AT S ELLER’S OPTIONTime of Shipment: DURING AUG. 2009 BY SEALoading Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUTISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT ：IRREVOCABLE20: DOC.CREDIT NUMBER ：132CD637273031C: DATE OF ISSUE ：09071540E: APPLICABLE RULES ：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY ：DATE 090910 PLACE IN BELGIUM51D:APPLICANT BANK：ING BELGIUM NV/SV (FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT ：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY ：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA 32B: AMOUNT ：CURRENCY USD AMOUNT 19 500.0041A:AVAILABLE WITH…BY ：ANY BANK IN CHINA BY NEGOTIATION42C:DRAFTS AT… ：30 DAYS AFTER SIGHT42A:DRAWEE ：NU BONNETERIE DE GROOTE43P:PARTIAL SHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORT OF LOADING：ANY CHINESE PORT44F:PORT OF DISCHARGE：ANTWERP, BELGIUM44C:LATEST DATE OF SHIPMENT：09081545A:DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR10.50/PC AS PER ORDER D0900326AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTONTWILL AT EUR12.00/PC AS PER ORDER D0900327AND SALES CONTRACT NUMBER WILL09069. SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINALAND4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFLADING, MADE OUT TO ORDER, BLANK ENDORSED,MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATINGCONTENTS OF EACH PACKAGE SEPARARTELY.5. INSURANCE POLICY/CERTIFICATE ISSUED INDUPLICATE IN NEGOTIABLE FORM, COVERING ALLRISKS, FROM WAREHOUSE TO WAREHOUSE FOR120 PCT OF INVOICE VALUE. INSURANCEPOLICY/ CERTIFICATE MUST CLEARLY STATE IN THEBODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A: ADDITIONAL CODITIONS: 1. ALL DOCUMENTS PRESENTED UNDER THIS LCMUST BE ISSUED IN ENGLISH.2. IN CASE THE DOCUMENTS CONTAINDISCREPANCIES, WE RESERVE THE RIGHT TOCHARGE DISCREPANCY FEES AMOUNTING TOEUR 75 OREQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY 48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION：WITHOUT。
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根据合同审核信用证
以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
买卖合同
进口国开来的信用证：
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DA TE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP.
NO.97 MAOMING NAN ROAD
SHANGHAI P. R. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONL Y)
THE CREDIT IS A V AILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE V ALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DA TE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666 600PCS @USD15.50/PC USD9300.00
ART. NO.HX88 600PCS @USD16.30/PC USD9780.00
ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT NO.SH2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO W AREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF V ALUE AS PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATEL Y AFTER SHIPMENT ADVISING THE INVOICE V ALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
EASTERN
2008X826
LONDON
NO.1-80
PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE V ALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
经审核，信用证存在以下问题：
1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008
年10月20日;
2.根据合同信用证的到期地点不应在英国，而应在中国。
3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。
4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONL Y。
5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。
6.根据合同，可以分批装运，信用证错为不可以分批。
7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。
8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。
9.货物描述中的合同号错为SH2008X806。
10.根据合同，保险险别是一切险和战争险，信用证错为一切险。
11.合同上的交单期为提单后15天，而信用证错为10天。
12.信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。