财务管理信用管理根据外销合同审核信用证Word文件下载.docx
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财务管理信用管理根据外销合同审核信用证Word文件下载.docx
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ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
1.品名及规格
Commodity&
Specification
2.数量
Quantity
3.单价及价格条款
UnitPrice&
TradeTerms
4.金额
Amount
CIFC5TORONTO
CHINESECERAMICDINNERWARE
DS151130-PieceDinnerwareandTeaSet
DS220120-PieceDinnerwareSet
DS450445-PieceDinnerwareSet
DS512095-PieceDinnerwareSet
542SETS
800SETS
443SETS
254SETS
USD23.50
USD20.40
USD23.20
USD30.10
12737.00
16320.00
10277.60
7645.40
Total:
2039SETS
46980.00
允许
With
10%
溢短装,由卖方决定
Moreorlessofshipmentallowedatthesellers’option
5.总值
TotalValue
SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.
6.包装
Packing
DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.
TOTAL:
1639CARTONS.
7.唛头
ShippingMarks
ATBUYER'
SOPTION.
8.装运期及运输方式
TimeofShipment&
meansofTransportation
TOBEEFFECTEDBEFORETHEENDOFAPRIL2009WITHPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.
9.装运港及目的地
PortofLoading&
Destination
FROM:
TO:
TORONTO
10.保险
Insurance
THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&
BREAKAGE&
WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED11981.
11.付款方式
TermsofPayment
THEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2009VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.
12.备注
Remarks
TheBuyer
TheSeller
(signature)
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE
1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3
CANADA
□CONFIRMATIONOFTELEX/CABLEPER-ADVISED
TELEXNO.CA
DATE:
APR8,2009
PLACE:
VANCOUVER
IRREVOCABLEDOCUMENTARYCREDIT
CREDITNUMBER:
09/0501-FCT
ADVISINGBANK'
SREF.NO.
ADVISINGBANK:
SHANGHAIAJFINANCECORPORATION
59HONGKONGROAD
SHANGHAI200002,CHINA
APPLICANT:
BENEFICIARY:
29THFLOORKINGSTARMANSION,
623JINLINRD.,SHANGHAICHINA
AMOUNT:
USD46,980.00
(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)
EXPIRYDATE:
MAY15,2009
FORNEGOTIATIONINAPPLICANTCOUNTRY
GENTLEMEN:
WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
+SIGNEDCOMMERCIALINVOICEAND3COPIES.
+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.
+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.
+FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FREIGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.0.
+INSURANCEPOLICYORCERTIFICATEFOR130PERCENTCIFOFINVOICEVALUECOVERING:
INSURANCECARGOCLAUSES(A)ASPERI.C.C.DATED11982.
+BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.
COVERINGSHIPMENTPF:
4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:
DS151130-PIECEDINNERWAREANDTEASET,544ETS
DS220120-PIECEDINNERWARESET,800SETS,
DS450445-PIECEDINNERWARESET,443SETS
DS512095-PIECEDINNERWARESET,245SETS
DETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.
[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.
SHIPMENTFROM
TO
LATEST
APRIL30,2009
PARTIALSHIPMENTS
PROHIBITED
TRANSSHIPMENT
DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.
SPECIALINSTRUCTION:
ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.
+ALLGOODSMUSTBESHIPPEDINFOUR20'
CYTOCYCONTAINERANDB/LSHOWINGTHESAME.
+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.
+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.
DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;
THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.
THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.
DavidJone
YoursVeryTruly,
JoanneHsan
AUTHORIZEDSIGNATURE
信用证号
合同号
审证结果
1.信用证大小写金额不一致,大写金额错误(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY),低于合同金额(USD46980),应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY)而不是USD46918。
2.信用证在加拿大到期(FORNEGOTIATIONINAPPLICANTCOUNTRY),易产生逾期,且与合同要求不符,应改在国内到期(FORNEGOTIATIONINBENEFICIARYCOUNTRY)。
3.加减保率为30%(FOR130PERCENTOFINVOICEVALUE),高于合同规定的10%,应改为(FOR110PERCENTOFINVOICEVALUE)。
4.合同要求投保的为“中国海洋运输货物保险条款”,而信用证投保的为“伦敦协会货物保险条款“A,适用的条款有误,应当根据合同规定投保。
5.证明装运货物数量与合同有出入,证中规定DSSETS、DSSETS,而合同中为DSSETS、DSSETS。
6.目的港与合同不符。
应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。
7.合同明确规定允许转运和分批装运,但信用证中禁止。
2009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NEO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。
销货合同
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,
NANJING210005,CHINA
TEL:
0086-25-FAX:
0086-25-
NEO
Feb.28,2009
NANJING,CHINA
P.O.BOX99552,RIYADH22766,KSA
00966-1-FAX:
00966-1-
CFRDAMMAMPORT,SAUDIARABIA
ABOUT1700CARTONSCANNEDMUSRHOOMSPIECES&
STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.
ROSEBRAND.
1700CARTONS
USD7.80
USD13260.00
USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.
EXPORTEDBROWNCARTON
ROSEBRAND
178/2009
RIYADH
NotLaterThanApr.30,2009BYVESSEL
From:
SHANGHAIPORT,CHINA
To:
DAMMAMPORT,SAUDIARABIA
TOBECOVEREDBYTHEBUYER.
TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.
(进口商签字盖章)
(出口商签字盖章)
2009MAR2209:
18:
11LOGICALTERMINALE102
MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001
FUNCMSG700
UMR1
MSGACKDWS765IAUTHOK,KEYB0FC5,BKCHCNBJRJHISARIRECORO
BASICHEADER
F01BKCHCNBJA28
APPLICATIONHEADER
320RJHISARIAXXXN
*ALRAJHIBANKINGANDINVESTMENT
*CORPORATION
*RIYADH
*(HEADOFFICE)
USERHEADER
SERVICECODE103:
(银行盖信用证通知专用章)
BANK.PRIORITY113:
MSGUSERREF.108:
INFO.FROMCI115:
SEQUENCEOFTOTAL
*27
1/1
FORMOFDOC.CREDIT
*40A
NON-TRANSFERABLE
DOC.CREDITNUMBER
*20
0011LC123756
DATEOFISSUE
APPLICABLERULES
31C
*40E
090320
UCPLATESTVERSION
DATE/PLACEEXP.
*31D
DATE090505PLACECHINA
APPLICANT
*50
BENEFICIARY
*59
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA
AMOUNT
*32B
CURRENCYUSDAMOUNT13260
AVAILABLEWITH/BY
*41D
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT...
42C
SIGHT
DRAWEE
42A
RJHISARI
PARTIALSHIPMTS
43P
NOTALLOWED
43T
PORTOFLOADING
44E
CHINAMAINFORT,CHINA
PORTOFDISCHARGE
44F
LATESTSHIPMENT
44C
090430
GOODSDESCRIPT.
45A
ABOUT1700CARTONSCANNEDMUSRHOOMPIECES&
DOCSREQUIRED
46A
DOCUMENTSREQUIRED:
+SIGNEDCOMMERCIALINVOICEINTRIPLICATEORIGINALANDMUSTSHOWBREAKDOWNOFTHEAMOUNTASFOLLOWS:
FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.
+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORP,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULLNAME,ADDRESSANDTELNO.OFTHECARRYINGVESSEL'
SAGENTATTHEPORTOFDISCHARGE.
+PACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUST
BEMANUALLYSIGNED.
+INSPECTION(HEALTH)CERTIFICATEFROMC.I.Q.(ENTRY-EXIT
INSPECTIONANDQUARANTINEOFTHEPEOOPLESREP.OFCHINA)STATING
GOODSAREFITFORHUMANBEING.
+CERTIFICATEOFORIGIN
DULYCERTIFIEDBYC.C.P.I.T.
STATINGTHENAMEOFTHEMANUFACTURERSOFPRODUCERS
ANDTHATGOODSEXPORTEDAREWHOLLYOFCHINESEORIGIN.
+THEPRODUCTIONDATEOFTHEGOODSNOTTOBEEARLIERTHANHALFMONTHATTIMEOFSHIPMENT.BENEFICIARYMUSTCERTIFYTHESAME.
+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.SHIPMENTCOMPANY'
SCERTIFICATETOTHISEFFECTSHOULDACCOMPANYTHEDOCUMENTS.
+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND
1COPYISSUEDORENDORSEDTOTHEORDEROFALRAJHIBANKING
ANDINVESTMENTCORPFORTHEINVOICEPLUS10PERCENTCOVERING
ALLRISKS,INSTITUTECARGOCLAUSES,INSTITUTESTRIKES.
DD.CONDITIONS
47A
ADDITIONALCONDITION:
ADISCREPANCYFEEOFUSD50.00WILLBEIMPOSEDONEACH
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