根据合同审核信用证练习

根据外销合同审核信用证 (2007年试题)

信用证审核结果
信用证号
3099/714
合同号
NO.ST06311
Байду номын сангаас审证结果
1、开征申请人地址填写错误，应将“RM FUNGLEE BLDG KOWLOON, HANGLONG”修改为”RM.504 FUNGLEE COMM BLDG KOWLOON,HONGKONG”
2、信用证币别与合同不符，将“HKD540000.00”修改为”USD540000.00”
9信用证中提单条款“1/3clean on board B/L sent to applicant by DHL within 24 hours after shipment。”有误需修改。10、信用证到期地点填写错误，应把”HONGKONG‟修改为“Chinese mainland”
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”。
4、运费支付填写方式错误，应把“FREIGHT COLLECT”修改为“FREIGHT PREPAID”
5、分批装运条款与合同不符，应把“partial shipment are not permitted”修改为“partial shipments permitted”。6、装运期条款与合同不符，应把“not latter than October 31st”修改为“during Oct./now.2006”. 7保险加成率与合同不符，应把“for 150%invoice value ”修改为“for 110% invoice value”。8、信用证中‟Mr. Jeremiah „S signature must be verified by opening bank ,certifying the puality to conform to sample “为软条款，必须删除。

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。

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。

审核信用证题目及答案-精选.pdf

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。

SALES CONFIRMATIONSellers：Contract No.: HK012 TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATION Date：FEB.12,2014 188 JIANSHE ROAD TANGSHAN ,CHINA Signed at: TANGSHAN Buyers：HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:Art. No. Description Quantity Unit Price AMOUNTART NO. P97811 ART NO. P97801 AIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFR DUBAIHKD 500000.00HKD 500000.0020000PCS HKD 1000000.00With 10 % more or less both in amount an quantity allowed at the seller’s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value covering up to only. Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 andto remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/Cmust specify that transshipment and partial shipments are allowed.Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINATO: 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 U NDER 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 COMMERCIALBANK 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 DESTINATONAT 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 DUBAIVIA 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。

国际商务单证员《国际商务单证缮制与操作》模拟试题及详解(一)

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

信用证练习题

信用证练习题信用证是国际贸易中非常重要的支付方式，尤其适用于跨国交易。

为了帮助读者更好地理解和应用信用证，本文将提供一些信用证练习题，旨在增强读者的实践能力和应对实际交易的能力。

以下是一些典型的信用证练习题：练习题一：检查一份信用证假设你是一家外贸公司的信用证专员，你收到了一份信用证，请对该信用证进行全面检查并提供评估意见。

根据以下要求进行检查：1. 检查信用证的格式和条款是否符合国际惯例和你公司的要求。

2. 检查信用证的有效期、货物描述、运输方式、装运期限等是否与你公司的商务合同一致。

3. 检查开证行和通知行的信用等级和声誉。

4. 检查信用证中开证行和受益人的名称和地址是否正确无误。

5. 检查信用证的金额和货币是否与合同一致。

练习题二：填写信用证申请书假设你是一家贸易公司的信用证申请人，请根据以下情境填写一份信用证申请书：你公司与一家国外供应商签订了一份货物采购合同，买方要求使用信用证支付。

请根据以下要求填写信用证申请书：1. 填写开证行和通知行的名称和地址。

2. 填写付款条件，包括有效期、金额、货币和装运期限等。

3. 填写货物的详细描述和数量。

4. 填写合同中的其他要求和条款。

练习题三：处理信用证的转让和要求修改假设你是一家贸易公司的信用证专员，你收到了一份转让信用证，请根据以下情境处理该信用证：你公司是中间商，收到了一份转让信用证，要求将货物装运至其他国家的最终买家。

请根据以下要求进行处理：1. 检查信用证的转让要求是否合法和符合条款。

2. 向最终买家确认货物的畅销市场和数量。

3. 修改信用证的装运地点和目的地。

4. 确保信用证的转让和修改符合国际信用证的规定和程序。

练习题四：处理信用证的索赔和争议解决假设你是一家贸易公司的信用证专员，你收到了一份信用证索赔通知，请根据以下情境处理该索赔：买方声称货物质量与合同不符，并要求退款。

请根据以下要求进行处理：1. 仔细检查买方提供的索赔证据和相关文件。

根据合同内容审核信用证(单证员考试国际商务单证缮制与操作试题)

题目要求和说明合同：SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068DATE: , 2009SIGNED AT: 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:Packing: 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 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 DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER ANIRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORETHE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.SELLER BUYERSHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平LJSKOUT59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTDJIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USD AMOUNT 1941A: AVAILABLE WITH…BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT30 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 AT PCAS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT PCAS PER ORDER D0900327 AND SALES CONTRACT NUMBERWILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED： 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OFORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THEAPPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACHSEPARARTELY.单据审核结果。

(完整版)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。

信用证审核练习1

拿到信用证以后该如何审核呢？可如下一步步进行。

首先是重点核查一些关键条款：1．如果拿的是复印件，或预先审核传真件的，首先检查文件是否完整。

特别注意看每页的末尾和下一页的开头是否语句衔接正常，以避免传真复印中的人为疏忽遗漏。

2．检查40A条款，确认必须有IRREVOCABLE不可撤销字样。

3．检查第59条款，受益人的名称是否正确无误。

4．检32B条款，是否金额准确。

5．检查44C和31D条款，看是否能按照要求及时装船。

6．检查45A，是否与合同一致，如果不一致，看是否能接受。

7．重点审核46A和47A。

46A是单证的种类要求，47A则补充说明单证的做法以及其他要求。

8．其他条款的审核。

可依据条款编码审核，看看是否有误。

注意银行费用的划分，公平原则分摊，信用证中的"软条款"：在我国有时也称为“陷阱条款”（Pitfall Clause），是指在不可撤消的信用证加列一种条款，使出口商不能如期发货，据此条款开证申请人（买方）或开证行具有单方面随时解除付款责任的主动权，即买方完全控制整笔交易，受益人处于受制于人的地位，是否付款完全取决于买方的意愿。

常见软条款：1、暂不生效条款2、开证行免去其第一性的付款责任条款如加注：货物抵达目的港以后才付款。

3、信用证不完整如提单的通知方没有，会以信用证的修改书形式通知受益人，4、不平等条款5、以本国法律干预信用证业务的条款6、陷阱条款如在信用证中规定必须提供有开征申请人签字的检验证书。

7、国际贸易术语选择中软条款的设置。

8、信用证规定与合同不符9、前后矛盾的条款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：SHANDONG YIHAI IMP. & EXP. CO.,LTD. NO. YH08039NO.51JINSHUIROAD,QINGDAO,CHINA DATE: DEC.I, 2008 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 Buyers,Where the sellers agree to sell and the buyers agree to buy the Under-mentioned goods according to the terms and conditions stipulated below:Price TermsCommodity＆Specineafiou QuantityUnit price Amount CARDHOLDER DYED COW LEATHERBLACK BROWN 5000PCS8000PCSFOB QINGDAOUSDl.45/PCUSDl.50/PCUSD 7250.00USD12000.00USD19250.00Total amount: US.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY Packing:1PC/POLYBAG,500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN.2009 BY SEA BARCELONANOS.1-26Loading 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 DAYSBEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTILTHE 15TH DAY AFTER THE FORESAID TIME OF SHIPMENT.ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC.CREDIT : IRREVOCABLE20: DOC.CREDITNUMBER : 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, SPAIN51: BENEFICIARY: SHANDONG YIHAN IMP. & EXP. CO., LTD.NO. 51 JINSHIII ROAD, QINGDAO, CHINA32B: AMOUNT: CURRENCY EUR AMOUNT 19250.0041A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT... 30 DAYS AFFER SIGHT42A: DRAWEE : LINSA PUBLICIDAD, S.A43P: 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 LEATHERBLACK COLOUR/8000PCS AT USDl.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USDl.50/PC FOB QINODAOPACKING: 200PCS/CTN46A:DOCUMENTS REQUIREDI. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4. INSURANCE POLICYI OR CERTIHCATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.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。

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：AUGUSTBUSAN，KOREA SIGNED AT：NANJING CHINA SELLER：WONDER INTERNATIONAL COMPANY LIMITED,QIJLANG 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：／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 VAIUE：USD39,(SAY THIRTY NINE THOUSANDONLY.***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 MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016BUSAN KOREA5、TIME OF SHIPMENT：BEFORE OCTOBER6、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.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：EXPIRY *31 D：DATE PLACE APPLICANT’S COUNTRYAPPLICANT *50 ：JAE&SONS PAPERS COMPANY203 LODIA HOTEL OFFICE ,BUSAN,KOREABENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITED，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINAAMOUNT *32 B：CURRENCY HKD AMOUNT 39,AVAILABLE 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： 2005103lGOODS 45 A：+COMMODITY ：UNBLEACHED KR AET LINEBOARD．U／P：HKD ／MTTOTAL：100MT±10% ARE ALLOWED．PRICE TERM：CIF BUSAN KOREACOUNTRY OF ORIGIN： PACKNG：STANDARD EXPORT PACKINGSHIPPING MARK：ST05—016 BUSAN KOREADOCUMENTS REQUIRED 46 A：1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACT2、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TOORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT.3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／GROSS AND NETWEIGHTS4、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 OPENNING BANK ARE FOR BENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITYOF THE CREDITCONFIRMATION *49：WITHOUTINSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLYWTTH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAIDMATURITY.SEND TO REC. INFO. 72：SUBJECT 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，CTN；唛头WI05-016/BUSAN KOREA/2、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 船只，提单于9月16南京签发，集装箱号为CESU8986855,SEAL5、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。

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。

合同信用证课堂练习答案

合同信用证课堂练习答案1.请为中国大米制作含下列内容的合同条款：品名：中国大米规格：不完善颗粒不超过17%杂质不得超过1%水分不得超过15%数量：1000公吨，溢短装5%,由卖方选择包装：麻袋装，每袋约100公斤，以毛作净Commodity & specification: Chinese RiceBroke n grai ns (Max.) 17%Admixture (Max.) 1%Moisture(Max.)15%Quantity :1000 metric ton 5% more or less at seller' s optionPacking: packed in gunny bags of 100kgs each Gross for net2.按照下列成交条件签订出口合同，在空白合同中填写有关条款交易条件如下：上海龙华贸易有限公司(LONGHUA TRADING CO., LTD. 10THFLOOR LONGHUA MANSION , 56 FUXIN RD. , SHANGHAI CHINA 与加拿大TBS 公司(TMES BROWN&SONS CO. , LTD . #604-610JALA N STREET , TORONTO , CANADA )就陶瓷餐具通过几个回合的交易磋商，就各项交易条件达成共识，概括如下：成交价格条件：HX3018两套装一纸箱，HX2016 , HX4015和HX5014 一套一纸箱，共1639纸箱装货/装运条件：自中国上海经海运至加拿大多伦多港，装运期为2007年4月。

承诺分批和转船保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海洋运输物资险中的水渍险和战争险付款条件：不可撤销即期信用证付款合同号：SHHX07027合同日期：2007年4月3日SALES CONFIRMATION(1)NO.: SHHX 07027(2)DATE: April 3,2007(3)THE SELLER: LONGHOA TRADING CO.,LTDADDRESS：10TH FLOOR LONGHUA MANSION , 56 FUXIN RD., SHANGHAI CHINA(4)THE BUYER : TMES BROWN&SONS CO. , LTD .ADDRESS：#604-610JALAN STREET, TORONTO, CANADAHX2016 45-PIECE DINNERWARE SETSETS 542USD23.50/SET USD121639 CIFC5% TORONTO CIFC5% TORONTOUSD46980.00(11) TOTAL CONTRACT VALUE SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EITHTY ONLY(12) PACKING : TWO SET TO A CARTON OF HX3018,HX2016, HX4015 AND HX5014 ISONE SET TO A CARTON, ALTOGETHER I S 1639 CATTONS(13) PORT OF LOADING & DESTINATION: SHIPMENT TO BE EFFECTED DURING APRIL 2007FROM SHANGHAI TO TORONTO CANADA BY OCEAN TRANSPORTATION PARTIAL SHIPMENTS AN D TRANSSHIPMENT ALLOWED.(14) TERM OF PAYMENT : BY IRREVOCABLE LETTER OF CR EDIT PAY ABLE AT SIGHT(15) INSURANCE : TO BE COVERED BY THE SELLER FOR 11 0% OF TOTAL INVOICE VALUEAGAINST WITH PARTICULAR AVE RAGE AND WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE ' S INSURANCE COMPANY OF CHINA(PICC)操作题 --- 审证练习1、训练材料（1）合同规定：” Partial Shipment and Transshipment allowed.”（承诺分批与转运）来证规定：” Partial Shipment and Transshipment not allowed.”（不承诺分批与转运）（2）合同规定：” Letter of Credit shall be available by draft（s）at sig ht. ”（见票即付）来证规定：” Draft（s） at 30 day' s sight.”（见票后30天付款）（3）合同规定：“金额USD20.000 CIFC3 Hamburg.” 来证规定：“金额USD20.000 CIF Hamburg.”（4）来证规定：” Transshipment is allowed by Evergreen Line at Hon g Kong port only.” （只能通过Evergreen Line 承运人在香港地区转运）咨询题审证时发觉上述四种情形，你将如何处理？若（ 1 ）和（2）中的合同规定与来证规定互换你又将如何处理？答案：略2、请按照下列合同条款及审证要求审核国外来证，指出信用证中存在的咨询题，并讲明如何修改。

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。

根据外销合同审核信用证(2008年试题)

题目要求和说明SALES CONTRACTThe sellers:SHANGHAI SHENG DA CO.LTDUNIT C 5/F JINGMAO TOWERSHANGHAI, CHINA NO.SD080215The buyers:ALFAGA ENTERPRISE28, IMAMGONJDHAKA, BANGLADESHDATA: Feb.15, 2008Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsShipping Mark:A.E. CHITTAGONGTime ofshipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance: To be effected by the buyerTerms of Payment:he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the month of shipment.The Seller:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGA ENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL 27: 1 / 1FORM OF DOC. CREDIT 40 A: IRREVOCABLEDOC. CREDIT NUMBER 20: 06660801DATE OF ISSUE 31 C: FEBRUARY 24,2008APPLICABLE RULES 40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP. 31 D:MAY 23,2008 IN BANGLADESHAPPLICANT 50: ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK 52 A: AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT 32 B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/.BY …41 D: ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT... 42 C: DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE 42 D: AB BANK LIMITED,IMAMGANJ BRANCH PARTIAL SHIPMENT 43 P: NOT ALLOWEDTRANSSHIPMENT 43 T: NOT ALLOWEDLOADING/DISPATCHING/TAKING 44 A: ANY CHINESE PORTSFOR TRANSPORT TO…44 B: CHITTAGANG SEA PORT,BANGLADESH LATEST DATE OF SHIPMENT 44 C: MAY 2,2008DESCRIPT OF GOODS. 45 A: TAPE RULESLETTER OF CREDIT(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X ************** DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X ************** DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+G.S.P. CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGIN AL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P.A. RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO O RDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.06660801 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORBENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT AS INSTRUCTED BY YOU信用证审核结果。

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。

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练习

根据合同审核信用证练习根据合同审核信用证练习双方基本信息甲方：（买方）地址：电话：传真：邮编：法定代表人：乙方：（卖方）地址：电话：传真：邮编：法定代表人：各方身份、权利、义务、履行方式、期限、违约责任1.甲方依据双方约定向乙方开立信用证，信用证金额为人民币（以下简称“RMB”）XXX元，用于支付以下合同的货款。

2.本合同有效期为X天，自双方签署之日起计算。

3.在信用证有效期内，乙方应按照合同规定履行发货、运输、保险等一系列相关义务，以确保货物按照合同规定的品质、数量、期限及要求进行交付。

4.甲方应按照信用证条款支付货款。

如甲方未在规定的时间内支付货款，则视为违约，应承担相应的违约责任。

5.乙方未能按照约定时间发货或未能履行其他相关义务，则视为违约，应承担相应的违约责任。

6.本合同涉及到的法律事宜均应遵守中国相关法律法规，并应按照合同约定进行解决。

明确各方的权力和义务1.甲方依据双方约定向乙方开立的信用证，是甲方履行支付货款义务的有效凭证。

2.乙方应确保发货、运输、保险等过程中的货物完好无损，并按照合同约定的时间、地点及方式进行交付。

3.甲方在收到货物后应及时进行验收，并且对货物质量、规格、数量等进行检查并确认符合合同规定。

明确法律效力和可执行性1.本合同是双方约定的有法律效力的文件，双方应当共同遵守。

2.本合同的任何条款如有违反中国相关的法律法规，无效。

3.本合同如有争议，应当协商解决。

双方如协商不成，则应按照双方之间约定的仲裁条款进行仲裁。

4.本合同的任何修改或变更必须经过双方协商一致，并签订书面协议后生效。

以上内容为本次根据合同审核信用证练习所需的主要内容，双方应根据实际情况进行具体补充和确认。

本合同经双方签署并盖章后生效。

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。

2009年国际商务单证员(单证操作与缮制)真题试卷(题后含答案及解析)

2009年国际商务单证员（单证操作与缮制）真题试卷(题后含答案及解析)题型有：1. 审核信用证 2. 制单一、根据合同审核信用证（本题20分）1．根据合同内容审核信用证，指出不符之处并提出修改意见Packing: 1PC/POL YBAG, 500PCS/CTNShipping Mark: L. P.Time of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS. 1-26 Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: 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 V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT ISSUE OF DOCUMENTARY CREDIT27 :SEQUENCE OF TOTAL: 1/1 40A: FORM OF DOC. CREDIT : IRREVOCABLE 20: DOC. CREDIT NUMBER: 103CD137273 31C: DATE OF ISSUE: 081215 40E: APPLICABLE RULES :UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN 51D: APPLICANT BANK: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN 50: APPLICANT:LINSA PUBLICIDAD, S. A. V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN 59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA 32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00 41A: A V AILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT... 30 DAYS AFTER SIGHT 42A: DRAWEE: LINSA PUBLICIDAD, S. A. 43P: PARTIAL SHIPMTS: NOT ALLOWED 43T: TRANSSHIPMENT: NOT ALLOWED 44E: PORT OF LOADING: ANY CHINESE PORT 44F: PORT OF DISCHARGE: V ALENCIA, SPAIN 44C: LATEST DATE OF SHIPMENT: 090115 45A: DESCRIPTION OF GOODS GOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008 CARDHOLDER DYED COW LEATHER BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO PACKING: 200PCS/CTN 46A: DOCUMENTS REQUIRED 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES 2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES 3. PACKING LIST IN 3 COPIES 4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE V ALUE COVERING ALL RISKSAND WAR RISK AS PER CIC 47A: ADDITIONAL CONDITIONS BILL 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 BENEFICIARY 48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT 49: CONFIRMATION INSTRUCTION: WITHOUT 经审核该信用证需要修改的内容如下：正确答案：1．31C：开证日期比合同规定晚了半个月；如来不及装运可要求延展装期和有效期。

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。