审核信用证练习3
第2章信用证的开立、审核与修改练习(学生)..
)前清算结束，主管
D、1月31日
单证制作
14、出口商审核信用证时，如有不符点，需要求进口商改证，进口商向开证
银行递交改证申请书，开证行将改证后的信用证修改书委托( 出口商。 A、议付行 B、付款行 C、通知行 D、进口商 )转交
15、出口企业向当地外汇管理局申领出口收汇核销单，一份出口报关单只能
申领(
信用证的开立、 审核与修改 练习
单证制作
一、单项选择题
1、国际货物买卖使用托收，委托并通过银行收取货款，使用的汇票是 ( )。 A、商业汇票，属于商业信用 C、商业汇票，属于银行信用 借单提货，事后收不回货款( A、卖方自行负担货款损失 C、由卖方与代收行协商共同负担损失 3、信用证体现了( )。 )。 B、代收行应负责向卖方偿付 D、由托收行负责 B、银行汇票，属于银行信用 D、银行汇票，属于商业信用 2、买卖双方以D/P·TR条件成交签约，货到达目的港后，买方凭T/R向代收行
A、出口货物销售明细账 C、收汇水单 12、出口收汇核销制度的特点有（
A、对出口企业贸易外汇收入情况进行监督检查的一种制度
B、以出口收汇核销单为中心
C、实施先收汇后核销的方法 D、以提高收汇率，防止外汇流失而实施的一种制度
13、买方应按合同规定的开证时间填写开证申请书办理开证手续，开证行对
此审核无误后，收取（ A、订单 B、保证金 ），按开证申请书的要求开出信用证。 C、开证手续费 D、合同书
D、11 000米 )。
2、下列就信用证与贸易合同的相互关系表述，正确的是( A、信用证的开立以买卖合同为依据 B、信用证业务受买卖合同的约束 C、合同是审核信用证的依据 D、银行按信用证规定处理信用证业务
3、国际贸易的货款结算，可以采用多种支付方式，其中建立在商业信用基 础上的有( A、汇付 )。 B、托收 C、信用证 D、备用信用证
根据合同审核信用证【范本模板】
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。
根据合同审核信用证练习题
根据合同审核信用证1销售合同SALES CONTRACTSeller: GUANGZHOU LIGHT ELECTRICAL APPLIANCES CO. ,LTDContract No.: 06SG468001Date: APR.22, 2009Address: Signed at: GUANGZHOU, CHINA 52, DEZHENG ROADSOUTH, GUANGZHOU, CHINA. Telex: 0853Fax: 86—20—83556688Buyers: A.B.C. CORP.Address: AKEDSANTERINK AUTO P.O.BOX.9,FINLANDFax:This Sales Contract is made by and between the sellers and buyers, whereby the buyers agree to buy and sellers to sell the under-mentioned Goods according to the terms and conditions stipulated below:(1)Name of commodity and specifications: HALOGEN FITTINEW5009(2)Quantity: 600PCSPC(3)Unit: PC(4)Unit Price: CIF HELSINKIUSD3. 80/PC(5)Amount: USD 36 480. 0010% more or Less both in amountandQuantity allowedTotal AmountUSD36 480.00(6)packing: CARTON(7)Delivery From GUANGZHOU to HELSINKI(8)Shipping Marks: N/M(9)Time of Shipment: With 30 days after receipt of L/C.AllowingTransshipment and partial shipment.(10)Terms of Payment: By 100% Confirmed IrrevocableLetter of Credit in favor of the Sellers to besight draft to be opened and to reach China beforeMAY 1, 2009 and to remain valid for negotiation inChina until the 15th days after the foresaid Timeof Shipment. L/C must mention this contract number L/Cadvised by BANK OF CHINA GUANGZHOU BRANCH. TLX:444U4kGZBC. CN. ALL banking charges outside China (the mainlandof china) are account of the Drawee.(11)Insurance: to be effected by the Sellers for offull invoice valueCovering F .P .A up to HELSINKI.(12)Arbitration: ALL disputes arising from the executionof, or in connection with this shall be settled amicably by negotiation. In case no settlement can be reached through negotiation ,the case shall then be submitted to China International Economic & Trade Arbitration Commission in Shenzhen (or in Beijing ) for arbitration in accordance with its rules of procedures. The arbitral award is final and binding both parties for setting the Dispute. The fee for arbitration shall be borne by the losing party unless otherwise awarded.The Seller 李力 The Buyer:L/CIssue of Documentary CreditIssuing Bank: METTABANKLTD., FINLANDForm of Doc. Credit: REVOCABLECredit Number: LRTO602457Date of Issue: 090428Expiry: Date 090416 Place FinlandApplicant: A. B. C. CO. AKEDSANTERINk AUTO P. O. BOX 9,FINLANDBeneficiary : GUANGZHOU LIGHT ELECTRICAL APPLIANCES CO.,LTD. 52 , DEZHENG ROAD SOUTH, GUANGZHOU, CHINAAmount: USD3648.00(SAY U.S. DOLTARS THIRTY SIX HUGOTIATIONAND EIGHT ONLY )Available with/by: ANY BANK IN ADVISING COUNTRY BYNEGOTIATIONDraft at…: DRAFT AT 20 DAYS SIGHT FOR FULL INVOICEVALUEPartial Shipments: NOT ALLOWEDTransshipment: ALLOWEDLoading in Charge:GUANGZHOUFor Transport to: HELSINKIShipment Period: THE ＬＡＳＴＥＳＴ MAY 30, 202,4, 06Descrip. Of Goods: 960PCS OF HALOGEH FITTING W500,USD6.80PER PC AS PER SALES CONTRACT 06SG468001DD 22, 4, 06 CIF HESINKIDocuments required:*COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5COPIES*PACKING LIST IN 2 COPIES*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING,MADE OUT TO ORDER, MARKED “RFEIGHTPREPAID”AND NOTIFY APPLICANT (ASINDICATE ABOVE)*GPS CERTIFICATE OF ORIGIN FORM A ,CERTIFTING GOODSOF ORIGIN IN CHINA , ISSUED COMPETENYAUTHORITIES*INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS ANDWAR RISKS OF PICC INCLUDING WAREHOUSETO WAREHOUSE CLAUSE UP TO FINALDESTINATION AT HELSINKL, ROR AT LEAST120 PCT OF CIF VALUE*SHIPPING ADVICE MUST BE SENT APPLICANT WITH 2 DAYSAFIER SHIPMENT ADVISING NUMBER OFPACKAGES, GROSS&NET WEIGHT, VESSEL NAME,BILL OF LADING NO., AND DATE,CONTRACT NO., VALUE.*Presentation Period: 6 DAYS AFIER ISSUANCE DATE OFSHIPPIN DOCUMENT*Confirmation: WITHOUT*INSTRUCTIONS: THE NEGOTIATION BANK MUST FORWARD THEDRAFTS AND ALL DOCUMENTS BYREGISTERED AIRMALL DIRECT TO US INTWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS INORDER,WE WILL REMIT THE PROCEEDS ASINSTRUCTED BY THE NEGOTIATING BANK。
信用证审核修改练习题
一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.:055756Date:21st.July2005Seller:Shanghai Cereals and Oil Imp.&Exp.Corporation Buyer:ABC Company Limited36-36Kannon Street London U.K. Commodities and Specification:Chinese White Rice Long-shaped Broken Grains(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:30000metric tons with10%more or less at the seller’s optionPacking:Packed in gunny bags of50kg eachUnit Price:USD400per M/T FOB stowed Shanghai gross for net Amount:USD12000000(SAY TWELVE MILLION ONLY)Shipment:during Oct./Nov.2005from Shanghai to London with partial shipment and transshipment is allowedInsurance:To be covered by the buyerPayment:By Irrevocable L/C payable at sight for negotiation in China within15days after the shipmentMidland Bank Ltd.,LondonAug.18th,2005Advising Bank:Applicant:ABC Company Ltd.Bank of China Shanghai BranchBeneficiary:Amount:Not exceeding USD12000000Shanghai cereals and oilImp.&Exp.Corp.Shanghai,ChinaDear Sirs,At the request of ABC Co.Ltd.,London,we hereby issue in your favor this revocable documentary credit No.219307which is available by negotiation of your draft at30days after sight for full invoice value drawn on us bearing the clause:“Drawn under documentary credit No. 219307of Midland Bank Ltd.,”accompanied by the following documents:1.Signed commercial invoice in3copies.2.Full set of2/3clean on board bills of lading made out to order and blank endorsed marked“Freight Prepaid”and notify applicant.3.Certificate of origin issued by AQSIQ.4.Insurance policy for full invoice value plus10%covering all risks and war risks as per ICC dated Jan.1st,1981.5.Inspection certificate issued by applicant.6.Beneficiary’s certificate fax to applicant within24hours after shipment stating contract number,credit number,vessel name and shipping date.Covering30000metric tons Chinese White Rice Long-shapedBroken Grains:5%Admixture:0.25%Moisture:15%At USD400.00per M/T FOB Shanghai,packed in plastic bags.Shipment from Chinese port to London during Oct./Nov.2005Transshipment is prohibited,partial shipment prohibited.This credit is valid for negotiation before Dec.15th,2005in London.Special Conditions:Documents must be presented for negotiation within5days after the date of issuance of the bills of lading,but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd.,London.It is subject to the Uniform Customs and Practice for Documentary Credit(1993Revision),International Chamber of Commerce Publication NO.500.信用证主要有以下不符点:1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。
信用证审核练习答案
1、 到期日过早，应为8月15日 2、 到期地在香港（目的港），建议改为上海（装运港）到期 3、 金额币种错误，应为港元 4、 汇票付款期限错误，应为即期 5、 禁止分批装运，应改为允许 （注：信用证的规定不宜比 合同还严苛） 6、 保险单条款的投保加成率过高，应为10% 7、 提单条款的运费条款错误，应为 Freight Prepaid （注：因为采用的术语是CIF） 8、 银行费用负担不合适（注：信用证上说完全由受益人承担） ，应该为受益人承担香港以外发生的费用 9、 交单期过短，应改为装运日后15天 10、 信用证未加保兑，应为保兑信用证C卷益人承担）C卷
信用证审核练习
信用证审核练习1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai ChinaSALES CONFIRMATIONTele:86-21-23140568 NO：PLW253 Fax:86-21-25467832 DATE:Sept.15,2TO：CONSOLIDATORSLIMITEDRM.13001-13007E,13/F,ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: 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 partial Shipments 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 an Irrevocable Letter of Credit at 30 days aftersight to reach the Seller 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 CORPORATION SHANGHAI LIGHT INDUSTRIALPRODUCTS IMPORT & EXPORT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 Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts 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 B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartonseach at US$ 64.00 CIF H.KDrafts drawn under this cred it must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We under take to honor all the drafts drawn in compliance with the terms of this credit 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 the shipment stating our L/C No., shipping marks, name of the 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 negation.(2)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 Credits (1993) Revision, International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION标准答案：1、信用证的金额与合同不符。
(完整word版)审核信用证题目及答案
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。
信用证审证练习题(3)
根据下面的销售合同审核信用证。
合同条款：卖方：中国机械进出口公司买方：史密斯公司商品名称：挖掘机数量；15台单价：CFR欧洲主要港口每台60 000.00瑞士法郎总值：900 000.00瑞士法郎装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船付款条件：凭不可撤销即期信用证付款签订日期和地点：2002年6月15日于北京合同号码：B1125信用证内容：Irrevocable Documentary Credit No. 2234 dated June 25, 2002Advising Bank: Bank of China, BeijingApplicant: China National Machinery Imp. /Exp. CorpBeneficiary: Smith & Co.Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only)Expiry Date: September 15, 2002 for negotiation in ChinaWe hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:(1)Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.(2)Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.(3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value.Shipment is to be effected during August 2002 from China Port to European Main Ports.Partial shipments prohibited. Transshipment allowed.We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be dulyhonored at maturity.附参考答案：Dear sirs,We have received your L/C No. 2234 but regret to say that we have found some discrepancies in the above mentioned L/C.Please make the following amendments in the L/C.(1)The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.(2)Swiss Francs instead of French Francs.(3)Delete insurance clause.(4)“Partial shipments prohibited” should read “Partial shipments allowed.”As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.Yours faithfully根据下面的销售合同审核信用证。
国际贸易单证操作实务 模块2 开立与审核信用证
操作题C3-5 审证操作能力训练四
操作题C3-5 审证操作能力训练四
操作题C3-5 审证操作能力训练四
操作题C3-5 审证操作能力训练四
操作题C3-5 审证操作能力训练四
操作题C3-5 审证操作能力训练四
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操作题C3-6 审证操作能力训练五
操作题C3-6 审证操作能力训练五
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操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
操作题C3-8 审证操作能力训练七
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操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
操作题C3-10 审证操作能力训练九
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操作题C3-1 开证操作能力训练
开证申请操作讲解 1、申请开证选择的开证行可以写中文，这份申请书是给开证行看的。 2、通知行是由开证行指定的，信用证编号和开出日期都是由开证行确定的，申请时不填。 3、信用证有效期通常与最晚装运期相隔15天，到期地一般也在出口地。如果申请人有其 它选择，当受益人审证时提出不符点，申请人应指示开证行予以修改，并缴付修改费。 4、如果允许数量和金额有一定幅度的容差，应予明确百分比率。 5、如果进口方有佣金或已预付部分货款，应注明扣除后的汇票金额。金额可小于合同。 6、申请人可以对申请开证的所有条款自行确定。如果要给出口方设置陷阱条款，应做到 不是那么容易察觉出来，且看起来不是明显有意的。 7、如果不明确允许分批或转运与否，信用证不会明确规定，将被理解为允许。 8、44AB两栏是用来填写全能术语交货条件的前段交货地点和货物的最终目的地。如果是 海运交货条件，则只需填写44EF两栏的装运港和卸货港。 9、如果合同规定装运期为某个月份，最晚装运期应为该月的最后一天。该栏也可用其它 表达方法填写装运期，比如on or about May 20, 2016。装运期不可提前或退后。 10、对于需要受益人提交的单据就用x选中，可以按自己的需要编辑或修改各条款具体要 求。如果需要的单据没有在申请书中列出，可以添加。 11、对于需要做出的特别要求在申请书中没有列出，可以添加。 12、交单期最晚为装运日后21天，一般不应少于15天。交单期越长，受益人准备货运单据 的时间就越充裕。如果受益人提交单据的日期很靠后，申请人获得单据的日期就很晚。因 此，确定交单期应根据货运行程所需的时间来确定，要避免出现货物到了港口，但单据还 在投递路上的情况出现。
审核信用证题目及答案
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
,CIFDUBAIVIAHONGKONG,:30TH APRIL,:15TH MAY,审核结果：（2）WEIGUOROAD改为JIANSHEROAD。
（3）总金额币别错误，应为HKD而不是USD。
（4）议付地在国外不妥，应改为国内。
（5）转运规定与合同不符，应为ALLOWED，而不是NOTALLOWED。
（6）CIFDUBAI改为CFRDUBAI。
（7）3PC/CARTON应改为2PCPERCARTON。
（8）溢短装幅度5%错误，应为10%。
（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。
Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandcond itionsstipulatedbellow:Packing:InCartons ShippingMark:.CHITTAGONG Timeofshipment:DuringMay,2008 PartialShipmentandTransshipmentareallowed. Insurance:Tobeeffectedbythebuyer TermsofPayment:.TheSeller: SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISE LETTEROFCREDITSEQUENCEOFTOTAL27:1/140A:IRREVOCABLE20:06660801DATEOFISSUE31C:FEBRUARY24,2008 APPLICABLERULES40E:UCPLATESTVERSION DATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH APPLICANT50:ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH ISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCH PARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX PER DOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX PER DOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEAN BILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT. ADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKING CHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’信用证审核结果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。
根据合同审核信用证练习
根据合同审核信用证练习1. 引言在国际贸易中，信用证是一种常见的支付方式。
合同审核信用证是指在签订合同之后，通过审核信用证的条款和要求，确保双方按合同履行责任并完成交易的过程。
本文将介绍根据合同审核信用证的练习，以提高审核信用证的能力和技巧。
2. 重要性合同审核信用证是国际贸易中非常重要的一环。
通过审核信用证，可以确保双方的权益得到保障，减少交易风险。
合同审核信用证还可以确保交易过程中的合规性，遵守国际贸易相关的法律法规。
因此，提高审核信用证的能力和技巧对于国际贸易的顺利进行至关重要。
3. 练习方法3.1. 学习信用证的基本知识在练习合同审核信用证之前，首先需要对信用证的基本知识有一定的了解。
包括信用证的定义、基本原则、种类等。
可以通过读书、参加培训课程以及阅读相关的学术文献来学习信用证的基本知识。
3.2. 分析合同中的条款和要求在练习合同审核信用证时，需要仔细分析合同中的条款和要求。
合同中对于信用证的要求通常较为详细，包括货物的描述、付款条款、装运方式等。
审核信用证时，需要与合同中的条款和要求进行对比，确保信用证的内容符合合同的要求。
3.3. 熟悉信用证的格式和内容信用证通常由发证银行开立，并包含了一些标准的格式和内容。
在练习合同审核信用证时，需要对信用证的格式和内容有一定的了解。
可以查阅相关的指南和规范，了解信用证的标准格式和常见内容。
3.4. 模拟审核信用证的案例为了提高审核信用证的能力和技巧，可以进行模拟审核信用证的案例练习。
可以选择一些实际的信用证案例，结合合同中的条款和要求以及对信用证的了解进行审核。
通过不断练习，可以熟悉审核信用证的流程和注意事项，并提高审核的准确性和效率。
4. 注意事项在练习合同审核信用证时，需要注意以下事项：•仔细阅读合同，确保对合同的要求有清晰的理解。
•关注信用证的有效期和修改条款，确保审核的信用证是最新版本。
•注意细节，特别是货物描述、数量、价格等关键信息的准确性。
信用证的审核练习
题目要求和说明销货合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363编号NO.: NEO2001026 日期DATE:Feb. 28, 2001地点SIGNED IN:NANJING , CHINA买方 BUYER: NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated允许溢短装，由卖方决定WithMore or less of shipment allowed at the sellers’ option5. 总值Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY . 6. 包装Packing EXPORTED BROWN CARTON 7. 唛头Shipping Marks ROSE BRAND178/2001 RIYADH8. 装运期及运输方式Not Later Than Apr.30, 2001 BY VESSELTime of Shipment & means of Transportation9. 装运港及目的地Port of Loading & Destination From : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10. 保险InsuranceTO BE COVERED BY THE BUYER.11. 付款方式Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12. 备注RemarksThe Buyer The Seller NEO GENERAL TRADING CO. DESUN TRADING CO., LTD.(出口商签字盖章) 信用证。
信用证审核练习
1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai ChinaSALES CONFIRMATIONTele:86-21- NO：PLW253Fax:86-21- DATE:Sept.15,2TO：CONSOLIDATORSLIMITEDRM.13001-13007E,13/F,ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as 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 partial Shipments 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 an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid fornegotiationin 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 CORPORATION SHANGHAI LIGHT INDUSTRIALPRODUCTS IMPORT & EXPORT信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL, 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 Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts 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 B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn underH SBC,H.K.,”bearing the number and date of this credit.We under take to honor all the drafts drawn in compliance with the terms of this credit 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 the shipment stating our L/C No., shipping marks, name of the 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 negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL, 64,H.K.)in one 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 CORPORATION标准答案：1、信用证的金额与合同不符。
9. 信用证审核及改证
和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”和第二汇票”2、商业发票抬头人必须符合信用证规定；签发人必须是受益人；商品的描述必须完全符合信用证的要求；商品的数量必须符合信用证的规定；单价和价格条件必须符合信用证的规定；提交的正副本份数必须符合信用证的要求；信用证要求表明和证明的内容不得遗漏。
发票的金额不得超出信用证的金额，如数量、金额均有“大约”，可按10%的增减幅度掌握。
3、保险单据保险单据必须由保险公司或其代理出具;投保加成必须符合信用证的规定;保险险别必须符合信用证的规定并且无遗漏;保险单据的类型应与信用证的要求相一致,除非信用证另有规定,保险经纪人出具的暂保单银行不予接受;保险单据的正副本份数应齐全,如保险单据注明出具一式多份正本,除非信用证另有规定,所有正本都必须提交;保险单据上的币制应与信用证上的币制相一致;包装件数、唛头等必须与发票和其他单据相一致；运输工具、起运地及目的地，都必须与信用证及其他单据相一致；如转运，保险期限必须包括全程运输；除非信用证另有规定,保险单的签发日期不得迟于运输单据的签发日期；除信用证另有规定，保险单据一般应作成可转让的形式，以受益人为投保人，由投保人背书。
4、运输单据运输单据的类型须符合信用证的规定;起运地、转运地、目的地须符合信用证的规定；装运日期/出单日期须符合信用证的规定；收货人和被通知人须符合信用证的规定；商品名称可使用货物的统称。
但不得与发票上货物说明的写法相抵触；运费预付或运费到付须正确表明；正副本份数应符合信用证的要求;运输单据上不应有不良批注;包装件数须与其他单据相一致；唛头须与其他单据相一致；全套正本都须盖妥承运人的印章及签发日期章；应加背书的运输单据，须加背书。
根据合同审核信用证练习
综合训练项目训练四：根据合同审核信用证，并根据信息制作单据。
SALES CONTRACTBUYER：JAE＆SONS PAPERS COMPA NY NO．ST05-0l6203 LODIA HOTEI，OFFICE 1546，DONG-GU，DATE：AUGUST 08.2005BUSAN，KOREA SIGNED AT：NANJING CHINA SELLER：WONDER INTERNATIONAL COMPANY LIMITEDNO.529,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINA This 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：l00METRIC TONS，±10％ARE ALLOWED．PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE2、TOTAL V AIUE：USD39,000.00(SAY U.S.DOLLARS THIRTY NINE THOUSANDONLY.***10％MORE OR LESS ALLOWED．)3、PACKING：To be packed in strong wooden case(s)，suitable for long distance oceantransportation．4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the packagenumber, gross weight, measurement and the wording：“KEEP AWAY FROM MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016 BUSAN 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 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.BANK OF KOREA LIMTED．BUSANSEQUENCE OFT0TAI，*27：l/lFORM OF DOC. CREDIT *40 A：IRREVOCABLEDOC. CREDIT NUMBER * 20：S 100-108085DATE OF ISSUE 3l C：20050825EXPIRY *31 D：DATE 20051001 PLACE APPLICANT’S COUNTRYAPPLICANT *50 ：JAE&SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1564.DONG-GU,BUSAN,KOREA BENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITEDN0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINA AMOUNT *32 B：CURRENCY HKD AMOUNT 39,000.00A V AILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT…42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COSTDRAWEE 42 A：BANK OF KOREA LIMITED,BUSANPARTIAL SHIPMENTS 43 P：NOT ALLOWEDTRANSSHIPMENT 43 T：NOT ALLOWEDLOADING IN CHARGE 44A：MAINPORTS OF CHINAFOR TRANSPORT TO 44 B：MAIN PORTS OF KOREALATEST DATE OF SHIP. 44 C：2005103lDESCRIPT.OF GOODS 45 A：+COMMODITY ：UNBLEACHED KR AET LINEBOARD．U／P：HKD 390.00／MTTOTAL：100MT±10% ARE ALLOWED．PRICE TERM：CIF BUSAN KOREACOUNTRY OF ORIGIN：P.R.CHINAPACKNG：STANDARD EXPORT PACKINGSHIPPING MARK：ST05—016 BUSAN KOREADOCUMENTS REQUIRED 46 A：1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACTN0.ST05-0182、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TOORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECTNOTIFYING THE APPLICANT.3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／GROSS AND NET WEIGHTS4、CERTIFICATE OF ORIGIN IN 3 COPIESADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POST．DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNINGBANK ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUT WITHINTHE V ALIDITY OF THE CREDITCONFIRMATION *49：WITHOUTINSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRA WNUNDER AND IN COMPLY WTTH THE TERMS ANDCONDITIONS OF THIS CREDIT WILL BE PAID MATURITY. SEND TO REC. INFO. 72：SUBJECT U.C.P.1993 ICC PUBLICATION 500经审核信用证存在如下问题：补充信息：1、9月10日装箱，每箱毛重51KGS/CTN，50KGS/CTN，0.0735M3/CTN；唛头WI05-016/BUSAN KOREA/NOS.1-UP2、同日签发号码为WI05-0l6的发票3、9月12日向南京商务局申领原产地证书，并当日获得编号为05-866888证书4、9月16在南京装上SULONG V.321船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL NO.77335、于9月18日提交中国银行南京分行议付项目训练五：根据合同审核信用证，并根据信息制作单据。
3出口商审核信用证
出口信用证审核一、单项选择题1.根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（ A）个工作日之内。
(2009)A．5 B．6C．7 D．82“单单一致”的纵审时，以（B ）为中心。
(2009)A．保险单B．商业发票C．海运提单D．装箱单3 下列哪项不属于“正确”制单要求的“三相符”？（ B）(2009)A．单据与信用证相符B．单据与货物相符C．单据与单据相符D．单据与贸易合同相符4 当L／C 规定INVOICE TO BE MADE IN THE NAM E OF ABC…，应理解为（ D）。
(2009)A．一般写成××（中间商）FOR ACCOUNT OF ABC（实际购货方，真正的付款人）B．将受益人ABC 作为发票的抬头人C．议付行ABC 作发票的抬头D．将ABC 作为发票的抬头人5 根据联合国设计推荐使用的用英文字母表示的货币代码，如下表示不正确的是（ C）。
(2009)A．CNY89.00 B．GBP89.00C．RMB89.00 D．USD89.006 在托收项下，单据的缮制通常以（ C）为依据。
(2009)A．信用证B．发票C．合同D．提单7 交单的特定期限，实际装运货物的日期是2008 年10 月10 日。
根据《UCP600》规定，受益人应在（B ）前向银行交单。
(2009)A．2008 年11 月15 日B．2008 年10 月31 日C．2008 年10 月15 日D．2008 年10 月25 日8 信用证支付方式下，银行处理单据时不负责审核（ C）。
(2010)A．单据与有关国际惯例是否相符B．单据与信用证是否相符C．单据与国际贸易合同是否相符D．单据与单据是否相符9. 在信用证业务中，有关当事方处理的是（ C）。
(2010)A．服务B．货物C．单据D．其他行为10 在信用证支付方式下，象征性交货意指卖方的交货义务是（C ）。
(2010)A．不交货B．仅交单C．凭单交货D．实际性交货11 假如在一笔交易中，提单日期为2009 年7 月15 日，信用证有效期为2009 年8 月15 日。
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SALE CONTRACTSELLER：TIFERT TRADING CO.，LTD NO：SHDS03027NO.86，ZHUJIANG ROAD，TIANJIN，CHINA DA TE：APR.03，2008BUYER：NEO GENERAL TRADING CO.#362 JALAN STREET，TORONTO，CANADA SIGNED IN：TIANJINTHIS CONTRACT IS MADE BY AND AGREED BETWEEN THE BUYER AND THE SELLER，IN ACCORDANCE WITH THE TERMS AND CONDITIONS STIPULATED BELOWCOMMODITY&SPECIFICATION QUANTITY UNIT PRICE&TRADE TERMS AMOUNTCIF C5 TORONTO CHINESE CERAMIC DINNERW AREDS1511 30-PIECE DINNERWARE AND TEA SET DS2201 20-DINNERWARE SETDS4504 45-DINNERWARE SETDS5120 95-DINNERWARE SET 542SETS800SETS443SETS254SETSUSD 23.50USD 20.40USD 23.20USD 30.10USD127 37.00USD16320.00USD10277.60USD7645.40TOTAL 2039SETS USD46980.00WITH 10% MORE OR LESS OF SHIPMENT ALLOWED AT THE SELLER'S OPTIONTOTAL V ALUE：SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONL Y PACKING：DS2201 IN CARTONS OF 2 SETS EACH AND DS1511，DS4504，DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONL YTOTAL：1639 CARTONSAT BUYER'S OPTIONSHIPPING MARKS：TIME OF SHIPMENT&MEANS OF TRANSPORTA TION：TO BE EFFECTED BEFORE THE END OF APRIL 2008 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWEDPORT OF LOADING&DESTINATION：FROM TIANJIN TO TORONTOINSURANCE：THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH&BREKAGE&WAR RISK FOR 110% OF THE TOTAL INVOICE V ALUE AS PER THE RELEV ANT OCEAN MARINE CARGO OF PICC DA TED 1/1/1981TERMS OF PAYMENT：THE BUYER SHALL OPEN AN IRREVOCABLE LETTER OF CREDIT THROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THE SELLER BEFORE APRIL 10，2008 V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENTTHE BUYER THE SELLER NEO GENERAL TRADING CO. TIFERT TRADING CO.，LTDTHE ROYAL BANK OF CANADA□CONFIRMA TION OF TELEX/CABLE PRE-ADVISED DA TE：APR 8，2008TELEX NO.4720688 CA PLACE：V ANCOUVER IRREVOCABLE DOCUMENTARY CREDIT CREDIT NUMBER：01/0501-FCT ADVISING BANK'SREF.NO.ADVISING BANK：SHANGHAI A J FINANCE CORPORA TION 59 HONGKONG ROAD SHANGHAI，CHINA APPLICANT：NEO GENERAL TRADING CO.#362 JALAN STREET，TORONTO，CANADABENEFICIARY：TIFERT TRADING CO.，LTDNO. 86 ZHUJIANG ROAD，TIANJIN，CHINA AMOUNT：USD 46980.00US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLYEXPIRY DATE：MAY 15，2008 FOR NEGOTIATION IN APPLICANT'S COUNTRYGENTLEMEN：WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FA VOR WHICH IS A V AILABLE BY YOUR DRAFTS A T SIGHT FOR FULL INVOICE V ALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS：+ SIGNED COMMERCIAL INVOICE AND 3 COPIES+ PACKING LIST AND 3 COPIES，SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING THE FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADRESS AND PHONE NO.77009910+ INSURANCE POLICY OR CERTIFICATE FOR 130% OF INVOICE V ALUE COVERING：INSURANCE CARGO CLAUSES（A）AS PER I.C.C. DA TED 1/1/1982+ BENEFICIARY'S CERTIFICATE CERTIFYING THA T EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENTCOVERING SHIPMENT OF：4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING：DS1511 30-PIECE DINNERWARE AND TEA SET 542SETSDS2201 20-DINNERWARE SET 800SETSDS4504 45-DINNERWARE SET 443SETSDS5120 95-DINNERWARE SET 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DA TED APR.3，2006CIF TORONTO CANADASHIPMENT FROM TIANJIN TOV ANCOUVERLATESTAPRIL 30，2008PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIA TION WITHIN15 DAYS AFTER SHIPMENT，BUT WITHIN THE V ALIDITY OF CREDIT ALL DOCUMENTS TO BE FORWARDED IN ONE COVER，BY AIRMAIL，UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTIONSPECIAL INSTRUCTION：+ BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY+ ALL GOODS MUST BE SHIPPED IN ONE 20'CONTAINER CY TO CY AND B/L SHOWING THE SAME.+ THE V ALUE OF FREIGHT PREPAID HAS TO BE SHOWN ON BILL OF LADINGDRAFTS MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR IT'S NUMBER，THE AMMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG.BANK . WE HEREBY AGREE WITH THE DRAWERS，ENDERSERS AND FIDE HOLDER THA T ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATIONTHIS CREDIT IS SUBJECT TO THE UNIFORM AND CUSTOMARY PRACTICE 2007 REVERSION BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.600。