单证员考试《操作与缮制》练习题二及答案-单证员考试.doc
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2013年单证员考试《操作与缮制》练习题二
及答案-单证员考试
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
This
sales
contract is made between the sellers and buyers whereby the seller agree
to
sell and
the buyers
agree
to
buy
the undermentioned goods according
to
the
terms
and conditions stipulated below：
Description
of
Goods
Quantity
Unit
Price Amount
WOOLLEN BLANKETS
Delivery
Sea
from
Shanghai
to
London
allowing
partial
shipments
and
transshipment
Shipping
Mark
EASTERN
/2008X826/LONDON/NO.1-80
of Shipment
On
or before 15 Oct., 2008
Terms
of Payment
By
100
irrevocable letter
of
credit
in
favour
of
the
Seller
to
be available by
darfts
at
Insurance
To
be effected by
the sellers for
110
pct
of
the invoice value covering
risks and war risk
of
2．Full set clean on board Bill
of Lading made
to
order
blank endorsed notify
the
buyer
3．Insurance policy
in duplicate
4．Packing list
in
triplicate
5．Certificate of
Origin
in
duplicate issued
by
a
relevant authority