审核修改信用证

《审核修改信用证》由会员分享，可在线阅读，更多相关《审核修改信用证（7页珍藏版）》请在装配图网上搜索。

1、练习单元 1：审证和改证业务操作第 1 题题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明世格公司与加拿大 NEO 公司达成交易后， 2006 年 4 月 8 日，世格公司收到 NEO 公司通过加拿大皇家银行开来的编号为01/0501-FCT 的信开本信用证。试根据SHDS03027 出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方DESUN TRADING CO.,LTD.编号 NO.:SHDS03027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLI

2、N RD.,日期 DATE:APR.03, 2006SHANGHAI CHINA地点 SIGNED IN:SHANGHAI买方NEO GENERAL TRADING CO.BUYER:#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格2. 数量3. 单价及价格条款4. 金额Com

3、modity & SpecificationQuantityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS1511 30-Piece Dinnerware and Tea Set542SETSUSD23.5012737.00DS220120-Piece Dinnerware Set800SETSUSD20.4016320.00DS450445-Piece Dinnerware Set443SETSUSD23.2010277.60DS512095-Piece Dinnerware Set254SETS

4、USD30.107645.40Total:2039SETS46980.00允许溢短装，由卖方决定10%More or less of shipment allowed at the sellers optionWith5.总值SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包装DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INPackingCARTONS OF 1 SET EACH ON

5、LY .TOTAL: 1639 CARTONS.7.唛头AT BUYERS OPTION.Shipping Marks8.装运期及运输方式TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIAL精品文库Time of Shipment & means of TransportationSHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED.9.装运港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10.保险THE SELLER SHAL

6、L COVER INSURANCEAGAINSTWPA AND CLASH & BREAKAGE& WARInsuranceRISKS FOR 110% OF THE TOTAL INVOICEVALUEAS PER THE RELEV ANT OCEANMARINECARGO OF P.I.C.C. DA TED 1/1/1981.11.付款方式THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2006 VALIDTerms of PaymentFOR NEGOTIA TION IN CHINA UNT

7、IL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12. 备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVIS

8、ED TELEX NO. 4720688 CAIRREVOCABLEDOCUMENTARYCREDIT NUMBER: 01/0501-FCTCREDITDATE:APR 8, 2006PLACE:VANCOUVERADVISING BANKS REF. NO.ADVISING BANK:APPLICANT:SHANGHAIAJFINANCENEO GENERAL TRADING CO.CORPORATION#362 JALAN STREET, TORONTO, CANADA59 HONGKONG ROADSHANGHAI 200602, CHINABENEFICIARY:AMOUNT:DES

9、UN TRADING CO.,LTD.USD4698029TH FLOOR KINGSTAR MANSION,(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2006FOR NEGOTIATION IN BENEFCIARY COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE B

10、Y YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIED.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.

11、+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+INSURANCE POLICY OR CERTIFICATE FOR110 PERCENT OF INVOICE VALUE C

12、OVERING: INSURANCE CARGOCLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARY S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THEAPPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:欢迎下载2精品文库4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE

13、 DINNERWARE AND TEA SET,542 SETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 254 SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR. 3, 2006 FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOLATESTPARTIALTRANSSH

14、IPMENTTORONTOAPRIL 30,2006PROHIBITEDSHIPMENTSPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT.ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CH

15、ARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.+ ALL GOODS MUST BE SHIPPED IN ONE 20CY TO CY CONTAINER AND B/L SHOWING THE SAME.+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A

16、SPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRA

17、WN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.Yours Very Truly,David JoneJoanne HsanAUTHO

18、RIZED SIGNATUREAUTHORIZED SIGNATURE第 2 题题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明2006 年 3 月 22 日，中国银行江苏省分行通知世格公司收到NEO 公司通过利雅得银行开来的编号为 0011LC123756 的信用证电开本。 试根据 NEO2006026 出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同欢迎下载3卖方SELLER:买方BUYER:SALES CONTRACTDESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85

19、 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213精品文库编号 NO.:NEO2006026日期 DATE:Feb. 28, 2006地点 SIGNED IN:NANJING , CHINA买卖双方同意以下条款达成交易：This contract Is made by and agreed between

20、the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格2. 数量3. 单价及价格条款4. 金额Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNED1700CARTONSUSD7.80USD13260.00MUSRHOOMSPIECES & STEMS 24 TINS X425GRAMSNETW

21、EIGHT(D.W.227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMore or less of shipment allowed at the sellers option5.总值USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.Total Value6.包装EXPORTED BROWN CARTONPacking7.唛头ROSE BRANDShipping Marks178/2006RIYADH8.装运期及运输方式No

22、t Later Than Apr.30, 2006 BY VESSELTime of Shipment & means of Transportation9.装运港及目的地From : SHANGHAI PORT, CHINAPort of Loading & DestinationTo : DAMMAM PORT, SAUDI ARABIA10. 保险Insurance11. 付款方式Terms of Payment12. 备注RemarksTO BE COVERED BY THE BUYER.The Buyers shall open through a bank acceptable t

23、o the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15 th day after the date of shipment.The BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO., LTD.(signature)(signature)欢迎下载4精品文库2、信用证2

24、006MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI

25、 BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE103:( 银行盖信用证通知专用章 )BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT *40 AIRREVOCABLEDOC. CREDIT NUMBER *200011LC123756DATE OF ISSUE31 C060320DATE/PLACE EXP.*31 DDATE 06050

26、5 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 B CURRENCY USD AMOUNT 13260

27、,AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDLOADING ON BRD44 ACHINA MAIN FORT, CHINA44 BDAMMAM PORT, SAUDI ARABIA欢迎下载5精品文库2006MAR

28、22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROLATEST SHIPMENT44 C010430GOODS DESCRIPT.45 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMSNET WEIGHT (D.W.

29、 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNEDCOMMERCIALINVOICE IN TRIPLICATE ORIGINAL ANDMUSTSHOWBREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL R

30、AJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THEFULL NAME,ADDRESSANDTEL NO. OF THECARRYINGVESSELS AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.

31、Q. (ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING GOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS N

32、OT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSE

33、D TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 ACHARGES71 BADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UND

34、ER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT. PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB.ALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING,BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.欢迎下载6精品文库2006

35、MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROCONFIRMAT INSTR* 49WITHOUTREIMBURS. BANK53 D/ /AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE)INS PAYING BANK78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO72REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILERORDER IS MAC:E55927A4CHK:7B505952829AHOB:欢迎下载7