操作题──审核信用证(一)

操作题──审核信用证（一）

试根据下列合同条款及审证要求审查国外来证，指出信用证中存在的问题(请按顺序,并直接将题干中的问题部分拖出,作为答案)

1、销售确认书

SALES OF CONFIRMATION

Contract No.: 0160361

Date: June 15th 2007

Seller: Shanghai Donghai Garments Imp. & Exp. Corporation, Shanghai,China

Buyer: The Eastern Trading Company, Osaka, Japan

Commodity and Specification:

Pure Cotton Men’s shirts

Art. No. 011323

Size Assortment: S/3, M/6 and L/6 per dozen

Quantity: 5000 doz. 3% more or less at the seller’s option

Packing: Each piece in a polyester bag, half a dozen to a paper box, 10 dozens to a carton.

Unit Price: US$120.00 per doz. CIFC5% Kobe/Osaka

Total Value: US$600,000.00

Terms of Delivery: During Aug./Sept. 7n two equal monthly shipments

From Shanghai to Kobe/Osaka.

Insurance: To be covered by the seller for 110% of CIF invoice value against All Risks as per China Insurance Clause dated Jan. 1st, 1981. Terms of Payment: By Confirmed Irrevocable letter of credit payable at sight, to reach the seller not later than July 20th, 2007and remain valid

for negotiation in China until the 15th day after the date of

shipment.

( 备注：信用证由 Sanpo Trading Company, Osaka, Japan开立)

2、信用证

FROM: FUJI BANK LTD.,

OSAKA, JAPAN

TO: BANK OF CHINA, SHANGHAI

SEQUENCE OF TOTAL 27: 1/1

FORM OF DOC.CREDIT 40A: IRREVOCABLE

DOC. CREDIT NO. 20: F219307

DATE OF ISSUE 31C: JULY15TH2007

EXPIRY DATE AND PLACE 31D: OCT 15TH2007 IN CHINA

APPLICANT 50: SANPO TRADING COMPANY

ROOM 1212-1216 ZHONGYANG BLDG.

70 SANGJIN-KU

OSAKA, JAPAN

BENEFICIARY 59: SHANGHAI DONGHAI GARMENTS IMP. & EXP.CORP.

NO.214 HONGMEI ROAD

SHANGHAI, CHINA

DOC. CREDIT AMOUNT 32B: USD600,000.00 3% MORE OR LESS AVAILABLE WITH/BY 41D: BANK OF CHINA

BY NEGOTIATION

DRAFTS AT 42C: AT SIGHT

DRAWEE 42D: FUJI BANK LTD.

NEW YORK BRANCH

FOR 100.00PCT INVOICE VALUE PARTIAL SHIPMENTS 43P: ALLOWED

TRANSSHIPMENT 44A: ALLOWED

LOADING/DISPATCH AT/FROM 44A: SHANGHAI CHINA

FOR TRANSPORTATION TO 44B: OSAKA/ Kobe

LATEST DATE OF SHIP. 44C: SPET30, 2007

DESCRIPT. OF GOODS 45A:

5000 DOZ. 3% MORE OR LESS ALLOWED PURE COTTON MEN'S SHIRTS ART.NO. 011323

SIZE ASSORTMENT: S/ 3 M/6 L/ 6 PER DOZEN

AT US$120.00 PER DOZ.CIF KOBE/OSAKA, PACKED IN CARTONS

DOCUMENTS REQUIRED: 46A:

+SIGNED COMMERCIAL INVOICE IN FOUR COPIES.

+FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.

+INSURANCE POLICY FOR FULL INVOICE VALUE PLUS 110% COVERING ALL RISKS AS PER CIC DATED JAN 1ST, 1981.

+CERTIFICATE OF ORIGIN ISSUED BY CCIC.

+INSPECTION CERTIFICATE ISSUED BY (SOFT CLAUSE TO BE DELETED OR BY CCIC)

+CERTIFICATE ISSUED BY BENEFICIARY STATING THAT THE SHIPPING SAMPLE HAS BEEN APPROVED BY THE APPLICANT (SOFT CLAUSE TO BE DELETED OR CHANGE)

ADDITIONAL COND. 47A:

+DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER DATE OF ISSURANCE OF THE BILLS OF LADING, BUT IN ANY EVENT WITHIN THIS CREDIT VALIDITY.

+ALL DRAFTS MUST BE MARKED DRAWN UNDER FUJI BANK LTD STATING THE DOCUMENTARY CREDIT NUMBER AND THE DATE OF THIS CREDIT.

CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN FOR

BENEFICIARY’S ACCOUNT

CONFIRMATION 49: (CONFIRMED)

INSTRUCTIONS 78:

ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO FUJI BANK LTD BY ONE LOT EXPRESS COURIER.

THIS CREDIT IS SUBJECT TO UCP (1993 REVISION) ICC PUBLICATION NO.600 答

1.

案

EXPIRY DATE AND PLACE 31D: OCT5TH2007 IN CHINA

2.