根据外销合同审核信用证.docx
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根据外销合同审核信用证.docx
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根据外销合同审核信用证
题目要求和说明
题目名称
信用证审核
基本要求
根据提供的外销合冋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,2009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09/0501-FCT的信开本信用证。
试根据SHDS09027出口合同对信用证进行审核,指出信用证存在的冋题并提出具体的改证要求。
销售合同
SALESCONTRACT
卖方
DESUNTRADINGCO.,LTD.
编号NO.:
SHDS09027
SELLER:
29THFLOORKINGSTARMANSION,623JINLINRD.,
日期DATE:
APR.03,2009
SHANGHAICHINA
地点SIGNEDIN:
SHANGHAI
买方
BUYER:
NEOGENERALTRADINGCO.
#362JALANSTREET,TORONTO,CANADA
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYEFfendSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
1.品名及规格
2.数量
3.单价及价格条款
4.金额
Commodity&Specification
Quantity
UnitPrice&TradeTerms
Amount
CIFC5TORONTO
CHINESECERAMICDINNERWARE
DS1511
30-PieceDinnerwareandTeaSet
542SETS
USD23.50
12737.00
DS2201
20-PieceDinnerwareSet
800SETS
USD20.40
16320.00
DS4504
45-PieceDinnerwareSet
443SETS
USD23.20
10277.60
DS5120
95-PieceDinnerwareSet
254SETS
USD30.10
7645.40
Total:
2039SETS
46980.00
5.总值
溢短装,由卖方决定
Moreorlessofshipmentallowedatthesellers
SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.
TotalValue
6.包装
Packing
DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF
1SETEACHONLY.
TOTAL:
1639CARTONS.
ShippingMarks
TheBuyer
NEOGENERALTRADINGCO.
(signature)
TheSeller
DESUNTRADINGCO.,LTD.
(signature)
12.备注
Remarks
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE
□CONFIRMATIONOFTELEX/CABLEPER-ADVISED
TELEXNO.4720688CA
1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3
CANADA
IRREVOCABLEDOCUMENTARYCREDIT
CREDITNUMBER:
09/0501-FCT
ADVISINGBANK'SREF.NO.
ADVISINGBANK:
SHANGHAIAJFINANCECORPORATION
59HONGKONGROAD
SHANGHAI200002,CHINA
APPLICANT:
NEOGENERALTRADINGCO.
#362JALANSTREET,TORONTO,CANADA
BENEFICIARY:
DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINA
AMOUNT:
USD46,980.00
(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)
DATE:
APR8,2009
PLACE:
VANCOUVER
EXPIRYDATE:
MAY15,2009FORNEGOTIATIONINAPPLICANTCOUNTRY
LINVOI
NADA
09910.
GENTLEMEN:
WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
+SIGNEDCOMMERCIALINVOICEAND3COPIES.
+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.
+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.
+FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKEEIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.770
+INSURANCEOLICYORCERTIFICATEFOR130PERCENCIFOFINVOICEVALUECOVERING:
INSURANCCARG(CLAUSES(A)ASPERI.C.C.DATED1/1/1982.
+BENEFICIAR'CERTIFICATECERTIFYINGTHATEACHCOPYDFSHIPPINGDOCUMENT4ASBEENFAXEDTOTHEAPPLICANTWITHIN48HOUR!
AFTERSHIPMENT.
COVERINGSHIPMENTPF:
4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:
DS151130-PIECEDINNERWAREANDTEASET,544ETS
DS220120-PIECEDINNERWARESET,800SETS,
DS450445-PIECEDINNERWARESET,443SETS
SHIPMENTFROM
SHANGHAI
TO
LATEST
PARTIAL
VANCOUVER
APRIL30,2009
SHIPMENTS
PROHIBITED
TRANSSHIPMENT
DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ADOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.
LL
SPECIALINSTRUCTION:
ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.
ALLGOODSMUSTBESHIPPEDINFOUR20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.
THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.
DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPAN
HANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.
DS512095-PIECEDINNERWARESET,245SETS
DETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.
PROHIBITED
DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDCONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDEALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.
THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.
RTHA'
YoursVeryTruly,
DavidJone
JoanneHsan
AUTHORIZEDSIGNATURE
AUTHORIZEDSIGNATURE
信用证审核结果
信用证号
09/0501-FCT
合同号
SHDS09027
审证结果
1.信用证大小写金额不一致,大写金额错误(USDOLLARSFORTYSIXTHOUSANDNINE
HUNDREDANEIGHTEENONLY),低于合同金额(USD46980),应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDGHTYONLY)而不是USD46918
2.信用证在加拿大到期(FORNEGOTIATIONINAPPLICANTCOUNTRY)易产生逾期,且与
合冋要求不符,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.合冋要求投保的为“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DS1151544SETSDS5120245SETS而合
同中为DS1151542SETSDS5120254SETS
6.目的港与合同不符。
应为多伦多而(TORONTO^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。
题目要求和说明
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NE02009026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
SALESCONTRACT
卖方
DESUNTRADINGCO.,LTD.
编号NO.:
NEO2009026
SELLER:
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,
日期DATE:
Feb.28,2009
NANJING210005,CHINA
地点SIGNEDIN:
NANJING,CHINA
TEL:
0086-25-4715004FAX:
0086-25-4711363
买方
BUYER:
NEOGENERALTRADINGCO.
P.O.BOX99552,RIYADH22766,KSA
TEL:
00966-1-4659220FAX:
00966-1-4659213
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
1.品名及规格
2.数量
3.单价及价格条款
4.金额
Commodity&Specification
Quantity
UnitPrice&TradeTerms
Amount
CFRDAMMAMPORT,SAUDIARABIA
ABOUT1700CARTONSCANNEDMUSRHOOMPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.
ROSEBRAND.
S1700CARTONS
USD7.80
USD13260.00
Total:
1700CARTONS
USD13260.00
允许溢短装,由卖方决定
WithMoreorlessofshipmentallowedatthesellers'option
5.
总值
TotalValue
USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY
6.
包装
EXPORTEDBROWNCARTON
Packing
7.
唛头
ROSEBRAND
ShippingMarks
178/2009
RIYADH
8.
装运期及运输方式
TimeofShipment&meansofTransportationNotLaterThanApr.30,2009BYVESSEL
9.装运港及目的地From:
SHANGHAIPORT,CHINA
PortofLoading&DestinationTo:
DAMMAMPORT,SAUDIARABIA
10.保险
Insurance
11.付款方式
TermsofPayment
TOBECOVEREDBYTHEBUYER.
TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.
12.备注
Remarks
2009MAR2209:
18:
11
LOGICALTERMINAL
E102
MTS700ISSUEOFADOCUMENTARYCREDITPAGE
00001
FUNC
MSG700
UMR
06881051
MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECORO
BASICHEADER
F01BKCHCNBJA9400588550628
APPLICATIONHEADER
07001057010320RJHISARIAXXX72779773670202131557N
*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
31C
090320
APPLICABLERULES
*
40
UCPLATESTVERSION
DATE/PLACEEXP.
E
*
31D
DATE090505PLACECHINA
APPLICANT
*
50
NEOGENERALTRADINGCO.
P.O.BOX99552,RIYADH22766,KSA
TEL:
00966-1-4659220FAX:
00966-1-4659213
BENEFICIARY
*
59
DESUNTRADINGCO.,LTD.
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA
TEL:
0086-25-4715004FAX:
0086-25-4711363
AMOUNT
*
32B
CURRENCYUSDAMOUNT13260
AVAILABLEWITH/BY
*
41D
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT...
42C
SIGHT
DRAWEE
42A
RJHISARI
MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECORO
*ALRAJHIBANKINGANDINVESTMENT
*CORPORATION
*RIYADH
*(HEADOFFICE)
43
PARTIALSHIPMTS
TRANSSHIPMENT
PORTOFLOADING
PORTOFDISCHARGE
LATESTSHIPMENT
GOODSDESCRIPT.
DOCSREQUIRED
PNOTALLOWED
43TNOTALLOWED
44E
CHINAMAINFORT,CHINA
44F
DAMMAMPORT,SAUDIARABIA
44C090430
45A
ABOUT1700CARTONSCANNEDMUSRHOOMPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.
ROSEBRAND.
46A
DOCUMENTSREQUIRED:
+SIGNEDCOMMERCIANVOICEINTRIPLICATEORIGINALANDMUSTSHOVBREAKDOWNDFTHEAMOUNTASFOLLOWS:
FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.
+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORP,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULLNAME,ADDRESSANDTELNO.OFTHECARRYINGVESSEL'SAGENTATTHEPORTOzDISCHARGE.
+PACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUST
BEMANUALLYSIGNED.
+INSPECTION(HEALTH)CERTIFICATEFROMC.I.Q.(ENTRY-EXIT
INSPECTIONANDQUARANTINEOFTHEPEOOPLESREP.OFCHINA)STATING
GOODSAREFITFORHUMANBEING.
+CERTIFI
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