已做信用证审核修改练习题.docx

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1、一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证SA1ESCONTRACTContractNo.:055756Date:21st.Ju1y2005Se11er:ShanghaiCerea1sandOi1Imp.&Exp.CorporationBuyer:ABCCompany1imited36-36KannonStreet1ondonU.K.CommoditiesandSpecification:ChineseWhiteRice1ong-shapedBrokenGrains(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:30000

2、metrictonswith10%moreor1essatthese11er,soptionPacking:Packedingunnybagsof50kgeachUnitPrice:USD400perM/TFOBStOWedShanghaigrossfornetAmount:USD12OOOOOOiSAYTWE1VEMI11IONON1Y)Shipment:duringOct./Nov.2005fromShanghajto)dowithpartia1ShiPmentandtransshipmentInsurance:TobecoveredbythebuyerPayment:ByIrrevoca

3、b1e1/Cpayab1eatsightfornegotiationinChinawithindaysaftertheshipmentAug.18th,2005App1icant:ABCCompany1td.Amount:NotexceedingMid1andBank1td.,1ondonAdvisingBank:BankofChinaShanghaiBranchBeneficiary:USD12(MM)(MM)Shanghaicerea1sandoi1Imp.&Exp.Corp.Shanghai,ChinaDearSirs,AttherequestOfABCCo.1td.,1ondon,we

4、herebyissueinyourfavorthisrevocab1edocumentarycreditNo.219307whichisavai1ab1ebynegotiationofyourdraftat30daysaftersighforfu11invoiceva1uedrawnonusbearingthec1ause:44DrawnunderdocumentarycreditNo.219307ofMid1andBank1td.；accompaniedbythefo11owingdocuments:1. Signedcommercia1invoicein3copies.2. Fu11set

5、of2/3c1eanonboardbi11sof1adingmadeouttoorderandb1ankendorsedmarked“FreightPrepaidandnotifyapp1icant.3. CertificateoforiginissuedbyAQSIQ.4. Insurancepo1icjforfu11invoiceva1uep1us10%coveringa11risksandwarrisksasperICCdatedJan.1st,1981.5. Inspectioncertificateissuedbyapp1icant.6. Beneficiaryscertificat

6、efaxtoapp1icantwithin24hoursaftershipmentstatingcontractnumber,creditnumber,vesse1nameandshippingdate.Covering30000metrictonsChineseWhiteRice1ong-shapedBrokenGrains:5%Admixture:0.25%Moisture:15%AtUSD400.00peFOBShanghai,packedinp1asticbags.ShipmentfromtoduringOct./Nov.2005Transshipmentpartia1ShiPmenu

7、HThiscreditisva1idfornegotiationbeforeDec.15th,2005in1ondon.Specia1Conditions:Documentsmustbepresentedfornegotiationwithin5daysafterthedateofissuanceofthebi11sof1ading,butinanyeventwithinthiscreditva1idity.Weherebyundertaketohonora11draftsdrawninaccordancewiththetermsofthiscredit.Theadvisingbankiski

8、nd1yrequestedtonotifythebeneficiarywithoutaddingtheirconfirmationforMid1andBank1td.,1ondon.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision),Internationa1ChamberofCommercePub1icationNO.500.信用证主要有以下不符点：1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“。2信用证性质不符合合同的要求，将Revocab1e改成Irrevoca

9、b1eo3汇票的付款期限有误，应将at30daysaftersight改为15。4运输条款有误，因合同规定采用FOB贸易术语，因此，运费条款FreightPrepaid”应改为FreightCo11ect”。5删除保险条款。由于合同规定采用FOB贸易术语，故不应该有出口方提供保险单。6检查条款应当删去，InspectionCertificateissuedbyapp1icanf,因为是信用证软条款。或者改为“InspectionCertificateissuedbybenefciary7信用证没有溢短装条款规定，而合同有，故要加上“30000m/twith10%moreor1essatthes

10、e11er,option”。8信用证对规格的描述，没有采用品质机动幅度，应改为“ChineseWhiteRice1ong-shapedBrokenGrains:5%Admixture:0.25%Moisture:15%。9贸易术语FOB后漏掉：“stowed，应加上。10包装条款有误，合同规定gunnybags,而信用证却规定为p1asticbags,应改为“gunnybags”。H重量的计算方法“以毛作净”在合同里有规定，而信用证漏掉了这一条款，应补上ttgrossfornet大写12装运港有误，信用证中笼统规定为Chineseport,而采用FOB贸易术语，其后一定要采用具体的港口，按照合

11、同，应该为Shanghaio13分批装运和转船规定与合同不符，“prohibited”“a11owed大写”应将改为。14信用证议付有效期地点有误，根据国际贸易惯例，信用证议付有效期地点应在受益人所在国，在这笔业务中应该是Shanghai而不是NeWYOrk。15信用证议付有效期规定不符合国际惯例，应将在提单出单后5天交单改为“15”。SIGNATURES二、根据所给信用证回答问题FROM:INDUSTRIA1BANKOFJAPAN,1IMITED,TOKYOTO:BANKOFCHINA,SHANGHAISQUENCEOFTOTA1:27:1/1FORMOFDOC.CREDIT:40A:IRR

12、EVOCAB1EDoCU.CREDITNO.:20:I1C136107800DATEOFISSUE:31C:051015DATENP1ACEOFEXP.:31D:051215INTHECOUNTRYOFBENEFICIARYAPP1ICANT:50:ABCCOMPANY,1-3MACHIKUSTREET,OSAKA,JAPANBENEFICIARY:59:SHANGHAIDASHENGCO.,1TD.UNITC2/FJINGMAOTOWER,SHANGHAI,CHINA.CURRENCYCODE,AMOUNT:32B:USD21240.00AVAI1AB1EWITH/.BY.41D:BANKO

13、FCHINABYNEGoTIATIe)NDRAFTSAT.:42C:S1GHTFORIOOPCTINVOICEVA1UEDRAWEE:42D:THEINDUSTRIA1BANKOFJAPAN,HEADOFFICEPARTIA1SHIPMENT:43P:A11OWEDTRANSSHIPMENT:43T:NOTA11OWED1OAD/DISPATCH/TAKING:44A:SHANGHAITRANSPORTATIONTO.:44B:OSAKA/TOKYO1ATESTDATEOFSHIPMET:44C:051130DESCRIPGOODS/SERVICE:45A:4,000PCS“DIAMOND”B

14、RANDC1OCKARTNO.791ATUSD5.31PERPIECECIFC)SAKA/TOKYOPACKEDINNEWCARTONSDOCUMENTSREQUIRED:46A:IN3FO1DUN1ESSOTHERWISESTIPU1ATED:1. SIGNEDCOMMERCIA1INVOICE.2. SIGNEDPACKING1IST.3. CERTIFICATEOFCHINESEORIGIN.4. BENEFICIARYSCERTIFICATESTATINGTHATONESETOFORIGINA1SHIPPINGDOCUMENTSINC1UDINGORIGINA1ttFORMA”HASB

15、EENSENTDIRECT1YTOTHEAPP1ICANT.5. *COPYOFTE1EXFROMAPP1ICANTTOSUPP1IERSAPPROVINGTHESHIPPINGSAMP1E.6. INSURANCEPO1ICYORCERTIFICATEENDORSEDINB1ANKFOR110PCTOFC1FVA1UE,COVERINGW.P.ARISKSANDWARRISKS.7. 2/3P1USONECOPYOFC1EAN“ONBOARD”OCEANBI11SOF1ADING,MADEOUTTOORDERANDB1ANKENDORSEDMARKED4tFREIGHTPREPAID”ANDNOTIFYAPP1ICANT.ADDITIONA1CONDITION:47A:A11DRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERINDUSTRIA1BANKOFJAPAN,1TD.,HEADOFFICE,CREDITNO.I1C136107800DATEDOCT.15,2005”ANDTHEAMOUNTOFSUCHDRAFTSMUSTBEENDORSEDONTHEREVERSEOFTHISCREDIT.T/TREIMBURSEMENTISNOTACCEPTAB1