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。

盛年不重来，一日难再晨。及时宜自勉，岁月不待人。

SALES CONFIRMATION

Sellers：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., HONGKONG

311 SOUTH BRIDGE STREET,HONGKONG

The 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 AMOUNT

ART NO. P97811 ART NO. P97801 AIR

CONDITIONER(HUALIN

G BRAND)

KW-23GW

KW-25GW

10000PCS

10000PCS

@HKD50.00

@HKD50.00

CFR DUBAI

HKD 500000.00

HKD 500000.00

20000PCS HKD 1000000.00

With 10 % more or less both in amount an quantity allowed at the seller’s option.

Total Value: HKD 1000000.00

Packing: 2 PC PER CARTON

Time of Shipment: APR. 30,2014

Loading port & Destination: FROM TIANJIN TO DUBAI VIA HONGKONG

Insurance: 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 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.

Shipment Marks:A.B.C./DUBAI/NOSI-20000/MADE IN CHINA

TO: BANK OF CHINA TANGSHAN BRANCH,CHINA

IRREVOCABLE DOCUMENTARY CREDIT NO.13-385

FOR 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。

（2）WEIGUO ROAD改为JIANSHE ROAD。

（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NOT ALLOWED。

（6）CIFDUBAI改为CFRDUBAI 。

（7）3PC/CARTON应改为2PC PER CARTON。

（8）溢短装幅度5%错误，应为10%。

（9）DRAWN ON APPLICANT不对，应改为DRAWN ON US

（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