信用证审核练习(共12页).doc

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1、精选优质文档-倾情为你奉上根据下述合同内容审核信用证，并指出不符之处Exercise 1Sales ContractThe Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER No. SD SHANGHAI, CHINAThe Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJ DHAKA,BANGLADESH Signed at: Shanghai, ChinaThe undersigned Seller and buyer have agreed to cl

2、ose the following transactions according to the terms and conditions stipulated below:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULESJH-392W 3M x 16MMJH-380W 3M x 16MM2000 DOZ PAIR500 DOZ PAIRCFR ChittagongUSD3.60/DOZ PAIRUSD4.20/DOZ PAIRUSD7200.00USD2100.00USD9300.00Tot

3、al amount: U.S. DOLLARS NINE THOUSAND THREE HUNDRED ONLYPacking: In Cartons Shipping Mark: A.E. CHITTAGONGTime of Shipment: During May, 2008Loading Port and Destination: From Shanghai to ChittagongPartial Shipments and Transshipment: AllowedInsurance: To be effected by the buyerTerms of Payment: The

4、 Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE

5、信用证SEQUENCE OF TOTAL 27: 1/1FORM OF DOC. CREDIT 40A: IRREVOCABLEDOC. CREDIT NUMBER 20: DATE OF ISSUE: 31C: FEBRUARY 24, 2008APPLICABLE RULES 40E: UCP LATEST VERTIONDATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESHAPPLICANT: 50: ALFAGA ENTERPRISE 26, IMAMGONJ, DHAKA, BANGLADESHISSUING BANK 52A:

6、AB BANK LIMITED IMAMGANJ, DHAKA-1211, BANGLADESHBENEFICIARY 59: SHANGHAI DA SENG CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINAAMOUNT 32B: CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHTDRAWEE 42D: AB BANK LIMITED, IMAMGANJ

7、 BRANCHPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWELOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTSIN CHARGE AT/FROMTRANSPORTATION TO 44B: CHITTAGANG SEA PORT, BANGLADESHLATEST DATE OF SHIPMENT 44C: MAY 2, 2008DESCRIP OF GOODS 45A: TAPE RULES (1) 2000 DOZ PAIR MODEL: JH-395W SIZE

8、:3M x 16MM HKD3.60 PER DOZEN CIF CHITTAGONG (2) 500 DOZ PAIR MODEL: JH-386W SIZE: 3M x 16MM HKD4.20 PER DOZEN CIF CHITTAGONG PACKING: EXPORT STANDARD SEAWORTHY PACKINGDOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE + SIGNED PACKING LIST IN TRIPLICATE + G.S.P. CERTIFICATE OF ORIGIN

9、FORM A + BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTERTHE SHIPMENT + INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 100 PCT OF CIF VALUE, COVERING W.P.A. AND WAR RISKS + 3/3 PLUS ONE COPY

10、OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT COLLECT” AND NOTIFY APPLICANTADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT NO. DATED FEBRUARY 24, 2008” + T/T REIMBURSEMENT IS NO

11、T ACCEPTABLEDETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARYS ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION 49: WITHOUTINSTRUCT. TO NEG

12、OTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT ALL DOCUMENTS INCLUDING BENEFICIARYSDRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPTOF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY Y

13、OU.Exercise 2SALES CONFIRMATIONNo. LT07060DATE: AUG. 10, 2005The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO. 222 JIANGUO ROAD P.O.BOX 203 DALIAN, CHINA GDANSK, POLANDThe undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and condi

14、tions stipulated bellowed:COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICE & TERMSAMOUNT65% POLYESTER35% COTTONLADIES SKIRTSSTYLE NO. A101STYLE NO. A102ORDER NO. HMW0501200 DOZ400 DOZCIF GDANSKUSD60/DOZUSD84/DOZUSD12,000.00USD33,600.00 TOTAL USD45,600.00TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX

15、 HUNDRED ONLY.PORT OF LORDING: DALIANDESTINATION: GDANSKTRANSSHIPMENT: ALLOWEDPARTIAL SHIPMENTS: ALLOWEDSHIPMENT: DECEMBER, 2005INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A. OF PICC CLAUSEPAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS

16、 4 DAYS BEFORE THE SHIPMENTGENERAL TERMS: 1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. The buyers are to assume full responsibilities for any consequences arising from:(a) the use of packing, designs or pattern ma

17、de of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation. David King 苏进 The Buyers The Sellers Please sign, and ret

18、urn one copyLETTER OF CREDITFORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSSUE 31C: EXPIRY 31D: DATE PLACE POLANDISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLANDAPPLICANT *50: BBB TRADING CO. P.O. BOX 203 GDANSK, POLANDBENEFICIARY *59: AAA IMPORT AND EXPORT C

19、O. 222 JIANGUO ROAD, DALIAN, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 45,600.00AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCH BY DEF PAYMENTDEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATEPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAIFOR TRANSPORT TO 44

20、B: GDANSKLATEST DATE OF SHIP. 44C: DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTS STYLE NO. 101 200 DOZ USD60/PCESTYLE NO. 102 400 DOZ USD84/PCEALL OTHER DETAILS OF GOODS ARE AS PER CONTRACT NO. LT07060 DATED AUG. 10, 2005. DELIVERY TERMS: CIF GDANSK (INCOTERMS 2000)DOCUMENTS REQUIRE

21、D 46A:1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKE

22、D FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS O

23、F PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.ADDITIONAL COND. 47A: + ALL DOCS MUST BE ISSUED IN ENGLISH.+ SHIPMENTS MUST BE EFFECTED BY FCL.+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.+ FOR DOCS WHICH DO NOT COMPLY WITH L/C T

24、ERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.DETAILS OF CHARGES 71B: ALL BANKING COMM/CHARGES OUTSIDE POLAND ARE ON BENEFICIARYS ACCOUNT.PRESENTATION PERIOD 48: 15 DAYS AFTER B/L DATE, BUT WIT

25、HIN L/C VALIDITY.CONFIRMATION *49: WITHOUTINSTRUCTIONS 78: WE SHALL REIMBURSE AS PER YOURINSTRUCTIONSSEND TO REC. INFO. 72: CREDIT SUBJECT TO ICC PUBL. 500/1993 REV.Exercise 3SHANGHAI TEXTILES IMP. & EXP. CORP.27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21- FAX: 86-21-SALES CONFIRMATIONNO.: STDATE: AU

26、G. 15, 2006TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG. KOWLOON, HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY: textileSPECIFICATION: Twill 2/1 108 x 54 / 20 x 20 59”PACKING: Packed in cartons of ten metersQUANT

27、ITY: Total 10,000 metersUNIT PRICE: USD54.00 per meter CIFC2H.K.TOTAL AMOUNT: USD540,000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONLY.)SHIPMENT: During Oct./Nov. 2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice val

28、ue against all risks and war risk as per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/C payable at 30 days after B/L date to reach the seller 30 days before the month of shipment valid for

29、 negotiation in China until the 15th day after the date of shipment.REMARKS: Please sign an return one copy for our file.The Buyer: The Seller:Alice SHANGHAI TEXTILES IMP. & EXP. CORP.HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O. BOX 64, H.K.TEL: 822-1111 FAX: 810-1112Advised thr

30、ough: Bank of China, No. CN3099/714Shanghai Branch, DATE: Oct. 2nd, 2006 H.K.To: SHANGHAI TEXTILES IMP. & EXP. CORPORATION 27 ZHONGSHAN ROAD, SHANGHAI, CHINAApplicant: SUPERB AIM (HONGKONG) LTD. RM. 450 FUNGLEE COMM BLDG. KOWLOON, HONGKONGDear Sirs, We hereby open our irrevocable L/C No. CN3099/744

31、in your favour for a sum not exceeding about HKD540,000.00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONLY) available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial invoice in 6 copies.2. Packing list in quadruplicate.3. 2/3 clean on board

32、B/L made out to order notify the above mentioned applicant and marked “Freight Collect” dated not later than October 31st, 2006. From Shanghai to Hongkong, partial shipments are not permitted.4. Insurance policy in 2 copies covering All Risks and War Risk for 150% invoice value as per the relevant o

33、cean marine cargo clauses of PICC dated 1981/01/01.5. Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyers representative Mr. Jeremiah, his signature must be verified by opening bank, certifying

34、the quality to conform to sample submitted on 7th June, 2006.DESCREPTION OF GOODS:Textile, twill 2/1 108 x 54 / 20 x 20 59”, total 10,000 meters, packed in cartons of ten meters, USD54.00 per meter CIFC2 H.K.Exercise 4Sales ContractNo.: ss03Date: May20, 2006Seller: Shanghai stationery and sporting g

35、oods Imp. And Exp. Corp.Address: 5-15 Mansion 1230-1240 Zhongshan Road, ShanghaiBuyer: Smith Co. Ltd.Address: The Jane street, Kong zone, London, EnglandThis contract is made by the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to seller the under-mentioned commodity

36、according to the terms and conditions stipulated below:Name of commodity: mens glovesSpecification: Model No. 5Quantity: 2000 dozensUnit Price: CFR Amsterdam USD 45.00 per dozenAmount: USD90,000.00 (SAY US DOLLARS NINETY THOUSAND ONLY)Shipment: From Shanghai, China to Amsterdam, Holland not later th

37、an July 30, 2006 with transshipment and partial shipment not allowedPacking: in Seaworthy cartonsInsurance: To be covered by buyersTerms of Payment: By irrevocable letter of credit at sightShipping Marks: At sellers optionLetter of CreditCREDIT NUMBER 20: A2BDATE OF ISSUE 31C: ADVISING BANK 57A: BANK OF CHINA 23, ZHONGSHAN ROAD, SHANGHAIFORM OF DOCUMENTARY CREDIT