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信用证审核练习

1、请根据所给合同审核信用证

SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT

ANG EXPORT CORPORATION

128 Huqiu road Shanghai China

SALES CONFIRMATION

Tele:86-21-23140568 NO:PLW253

Fax:86-21-25467832 DATE:Sept.15,2

TO:CONSOLIDATORS LIMITED

RM.13001-13007E,13/F,

ASUA TERMINALS CENTER B. 003

BERTH 3,KWAI CHUNG,N.T.,HONGKONG

P.O.Box 531 HONGKONG

We hereby confirm having sold to you the following goods on terms and conditions as stated below

NAME OF COMMODITY: Butterfly Brand Sewing Machine

SPECIFICATION: JA-115 3 Drawers Folding Cover

PACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500sets

UNIT 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 partial Shipments 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 cargo

clauses of the People’s Insurance Company of China dated

January 1st,1981.

PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Shipment valid for negotiation in 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 CORPORATION SHANGHAI LIGHT INDUSTRIAL

PRODUCTS IMPORT & EXPORT

信用证

HONGKONG & SHANGHAI BANKING CORPORATION

QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.

TEL:822-1111 FAX:810-1112

Advised through: Bank of China, NO. CN3099/714 Shanghai Branch, DATE Oct.2,2003 H.K. To:Shanghai Light Industrial Products Import & Export Corp.

128 HUQIU ROAD SHANGHAI, CHINA

Dear Sirs:

We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts 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 B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.

4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.

5.Certificate of Origin issued by China Council for the Promotion of International Trade.

DESCRIPTION GOODS:

5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K

Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.

We under take to honor all the drafts drawn in compliance with the terms of this credit 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 the shipment stating our L/C No., shipping marks, name of the vessel, goods description and amount as well as the bill of lading No. and date.

A copy of such advice must accompany the original documents presented for negation.

(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)in one 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 faithfully

For HONGKONG & SHANGHAI BANKING CORPORATION

标准答案:1、信用证的金额与合同不符。

2、付款期限与合同不符,应为;at 30 days after sight

3、合同上是允许分批和转运的,,而L/C不允许,应改证

4、提单的运费支付不正确,应该是“Freight Prepaid”

5、提单的签发日期不正确,应该是During Oct./Nov. 2003

6、投保金额大于合同要求,应为110%的发票额

7、单价条款错误,应该是US$ 64.00 per set CIFC3% H.K.

8、到期议付地点有误。应该内陆地点

9、议付有效期有误,应该是:until the 15th day after the date of shipment.

10、包装有误,应该是packed in wooden cases

2、请根据所给合同审核信用证

销售合同条款

The seller:China National Cereals, Oils & Foodstuffs Corporation

The buyer:Hong Kong Food Company, Vancouver

Name of Commodity: Great Wall Brand Strawberry Jam

Specification:340 gram each tin

Quantity:50000 tins

Unite Price:CAN$ 2.50 PER TIN CFRC3% VANCOUVER

Total Amount:CAN$ 125,000

Shipment:shipment from china port to Vancouver during Nov.2003,partial shipments are allowed and transshipment is allowed.

Payment:Irrevocable L/C at sight, Documents must be presented within 15 days after date of issuance of the bills of lading but within the validity of the credit.

COMMECIAL BANK OF VANCOUVER

TO: China National Cereals DATE: Oct.5, 2003 Oils & Foodstuffs Corporation

Beijing, China

Advised Through Bank of China, Beijing

NO.BOC 03/10/03 IRREVOCABLE DOCUMENTARY LETTER OF CREDIT

Dear Sirs:

We open this by order of Hong Kong Food Company, Vancouver for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:

—Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later t han November 30, 2003 and notify applicant.

—Signed commercial invoice in quintuplicate.

—Canadian customs invoice in quintuplicate.

—Insurance policies (or certificates) in duplicate covering marine All Risks and war risks subject to P.I.C.C.date Jan.1st,1981.

Evidencing shipment from China port to Montreal, Canada of the following goods: 5000 tins of 430 grams of Great Wall Strawberry Jam, at CAN$2.50 per tin CFRC3% Vancouver, details as per your S/C No.94/8712

Partial shipments are not allowed.

Transshipment is allowed.

This Credit expires on November 30, 2003 for negotiation in China.

标准答案:1、信用证的金额与合同不符。

3、合同上是允许分批的,而L/C不允许,应改证

4、提单的运费支付不正确,应该是“Freight Prepaid”

5、因为是CFR术语,所以不需要提供保险单。

6、目的港不正确,应该是Vancouver

7、规格描述不正确,应该是340 gram each tin

8、信用证的有效期有误,应该是December 15, 2003