审证答案

实训1：信用证

练习1

1、开证人：ABC CO.

2、受益人：GUANGDONG TEXTILES I. AND E. CORP.

3、信用证号码：ILCT507553

4、开证日期：2002年5月29日

5、信用证有效期：2002年7月1日

6、到期地点：中国

7、装运港：广州

8、目的港：纽约

9、装运期限：2002年6月10日

10、商品名称：LADIES JEANS ASSORTED STYLE COLOR

11、商品数量：大约800打

12、要求单据：（1）商业发票；（2）海关发票；（3）装箱单；（4）产地证；（5）提单；（6）受益人证明书

13、交单期限：提单日后15天，但须在信用证的有效期内

14、信用证是否保兑：不保兑

15、信用证是否可转让：可转让

16、信用证是否可撤销：不可撤销

17、信用证金额：80，000美元

18、信用证金额增减百分比：2%

19、汇票付款期限：即期

20、能否分批装运：允许

21、能否转船：允许

22、付款人：JPMORGAN CHASE BANK

23、单据不符点扣费：50美元

24、数量增减幅度：10%

练习2 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。

FROM BANGKOK BANK LTD., KUALALUMPUR

DOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004

ADVISING BANK: BANK OF CHINA, JIANGSU BRANCH

APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR

BENEFICIARY: CHINA NAT’L(应为INTERNATIONAL) TEXTILES I/E CORP., BEIJING

为JIANGSU）BRANCH

AMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)（应为HONGKONG DOLLARS NINE HUNDRED THOUSAND ONLY）

EXPIRY DATE: JUN （应为JULY 或AUG）15, 2004 IN CHINA FOR NEGOTIATION

DEAR SIRS:

WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY

BENEFICIARY（应为

OURSELVES）BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS:

-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED(不能接受) BY APPLICANT.

-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN

COLLECT’ (应为PREPAID) AND NOTIFY BENEFICIARY. (不能接受)

-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%(应为10%) WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS (应为WPA)AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.

- PACKING LIST IN QUADRUPLICATE.

- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING(不能接受).

- SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. (不能接受)

COVERING:

ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON(应为100%COTTON)GREY LAWN. AS PER BU YER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE(应为JUNE/JULY).

ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.

WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP 400》(应为UCP600)

BANGKOK BANK LTD., KUALALUMPUR (SIGNED)

练习3 审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来，并提出修改意见。

DEUTSCHE BANK A.G., HAMBURG

改：本信用证无受益人，无开证日期

APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY

DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURG

ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA

AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND) （应为SAY US DOLLARS NINE THOUSAND）SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004（与有效期矛盾）DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:(应为US)

SIGNED INVOICE COUNTER SIGNED BY APPLICANT.（不能接受）

1.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.（不能接受）

2.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON（不能接受）