信用证审核和修改

单证实务段考

班级：学号：姓名：根据以下销售合同审核国外开来的信用证，指出信用证中存在的10个问题并说明应如何修改。（100分）

Sales Confirmation

No：0003916Date：Sep.30,2006Seller：Ningbo Huadu Textile International Trade Corp.

Buyer：Sunny Men Corporation，P.O.Box No.6789 Toronto,modity and Specifications：

Polo brand full cotton men’s shirt 15,000pcs，5％more or less at seller'soption

Packing：In cartons of 20pcs each，containerized

Unit Price：US$1.20 Per Piece CFR Toronto

Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only）

Time of shipment：During Nov./Dec.2006 In two equal monthly lots，fromChina to Toronto，allowing transshipment。

Insurance：To be covered by the Buyer

Terms of Payment：By Irrevocable Sight Letter of Credit to reach the Seller15 days before the month of shipment and remained valid for negotiation inChina until the 15th days after date of shipment。

IRREVOCABLE DOCUMENTARY CREDIT

NO. 051086Oct.12，2006FROM：THE ROYAL BANK OF CANADA

TO：BANK OF CHINA，NINGBO,CHINA

WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086

BENEFICIARY:NINGBO HUADU TEXTILEIMP. AND EXP. CO. LTD.(1)

JIEFANG SOUTH ROAD 111,NINGBO,CHINA

APPLICANT:SUNNY MEN CORPORATION P.O.BOX NO.6789 TORONTO,CANADAAMOUNT:US $18000.00(US DOLLARS EIGHTEEN THOUSAND ONLY)

THIS CREDIT IS AVAILABLE BY BENEFICIARY'S DRAFTAT 30DAYS AFTER SIGHT(2)FOR 100% OF INVOICE VALUE DRAWN ON THE ROYAL BANK OF CANADA

ACCOMPANIED BY THE FOLLOWING DOCUMENTS:

1.SIGNED COMMERCIAL INVOICE IN 3 COPIES.

2.FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDERAND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.

3.INSURANCE POLICY IN

DUPLICATE COPIES FOR 110%OF INVOICE VALUE.

(3)COVERING ALL RISKS ANDWAR RISK SUBJECT TO CIC

DATED JAN.1ST,1981.

4.CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY CHINA

INTERNATIONAL CHAMBER OF COMMERCE OR OTHER GOVERNMENTAUTHORITIES.

5.INSPECTION CERTIFICATE OFQUALITY ISSUED BY

APPLICANT COVERING

：(4)

POLO BRAND FULL COTTON MEN’S SHIRT15,000PCS(5)AT US$1.20 PER PIECECFRC3%

(6)TORONTO AS PER S/CNO. 0003916 DATED SEP.30,2006.

LATEST

SHIPMENT:NOV*7).30,2006 FROM NINGBO(8)TO TORONTO.

PARTIAL SHIPMENTS:ALLOWED

TRANSHIPMENT:PROHIBITED(9)

THE GOODS SHALL BE CONTAINERIZED.

DOCUMENTS MUST BE PRESENTEDWITHIN 8 DAYS

THE ROYAL BANK OF CANADA(10)AFTER THE DATE OF THE B/L,BUT WITHIN THE VALIDITY OF THE CREDIT.

审证结果：

1．”NINGBO HUADU TEXTILEIMP. AND EXP. CO. LTD”

AMENDS TO“NINGBO HUADUTEXTILE INTERNATIONAL

TRADE CORP.”

THE TENOR OF

DRAFT IS “AT SIGHT”

INSTEAD OF “AT 30DAYS AFTER SIGHT”2．

“INSURANCE POLICY INDUPLICATE COPIES FOR 110%

OF INVOICE VALUE.

COVERING ALL RISKS ANDWAR RISK SUBJECT TO CICDATED

JAN.1ST,1981”SHOULD

BE DELETED

3．

4．“INSPECTION CERTIFICATE OF QUALITY ISSUED BY APPLICANTCOVERING”AMENDSTO “INSPECTION CERTIFICATE OF QUALITYISSUEDBYGOVERNMENTAUTHORITIES or seller.