根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)(共4页).docx

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1、精选优质文档-倾情为你奉上题目要求和说明题目名称信用证审核（2010单证员考试真题）基本要求根据下述合同内容审核信用证，指出不符之处，并提出修改意见。下载模板单据审核结果相关说明根据合同内容审核信用证，指出不符之处，并提出修改意见。合同：SALES CONTRACTTHE SELLER:SHANGHAI WILL TRADING. CO., LTD.NO.25 JIANGNING ROAD, SHANGHAI, CHINANO. WILL09068DATE: JUNE.1, 2009SIGNED AT: SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROO

2、TE.AUTOSTRADEWEG 6 9090 MEUE BELGIUM This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Commodity SpecificationQuantityPrice TermsUnit pr

3、iceAmountWORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D,WORK SHORT TROUSERS - 100 PCT COTTON TWILL AS PER ORDER D 3000PCS5000PCSCIF ANTWERP USD10.50/PCUSD12.00/PCUSD 31 500.00USD 60 000.00USD 91500.00Total amount: U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLYPacking: IN CART

4、ONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEA Shipping Mark: AT SELLERS OPTION LoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM Partial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AN

5、D WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FO

6、RESAID TIME OF SHIPMENT.SELLERBUYERSHANGHAI WILL TRADING CO., LTDNU BONNETERIE DE GROOTE张平LJSKOUT信用证ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL：1/140A: FORM OF DOC.CREDIT：IRREVOCABLE20: DOC.CREDIT NUMBER：132CD31C: DATE OF ISSUE：40E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPI

7、RY：DATE PLACE IN BELGIUM51D: APPLICANT BANK:ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT：NU BONNETERIE DE GROOTEAUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USD AMOUNT 19 5

8、00.0041A: AVAILABLE WITHBYBY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTS：NOT ALLOWED43T: TRANSSHIPMENT：ALLOWED44E: PORT OF LOADING：ANY CHINESE PORT44F: PORT OF DISCHARGE ：ANTWERP, BELGIUM44C: LATEST DATE OF SHIPMENT：45A:

9、DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09068.+ 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERPPACKING: 50PCS/CTN46A:DOCU

10、MENTS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARAR

11、TELY. 5. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A:ADDITIONAL COND

12、ITIONS：1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS

13、AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT49:CONFIRMATION INSTRUCTION：WITHOUT单据审核结果1. 31C 开证日期不符，根据合同，开证日期应为之前； 231D 有效期不符，根据合同，有效期应为； 331D 到期地点不符，根据合同，到期地点应在中国； 459 受益人名称不符，受益人名称应为“SHANGHAI WILL TADING CO., LTD.” ；532B 信用证金额不符, 根据合同，信用证金额应为USD91500.00 ； 642C 汇票付款期限不符, 汇票付款期限

14、应为 “AT SIGHT” ； 742A 汇票受票人有误, 汇票受票人应为开证行（ING BELGIUM NV/SV(FORMERLY BANK BRUSSELS LAMBERT SA),GENT）或付款行，不应是开证申请人；843P 应为允许分批装运； 944E 装运港不符，装运港应为 “SHANGHAI”; 10. 44C 最迟装运期不符, 最迟装运期应为； 1145A 品名不符，品名应为 “WORK SHORT TROUSERS”; 12. 45A 单价币别不符, 单价币别应为“USD”，不应为“EUR”； 1345A 贸易术语不符，贸易术语应为“CIF” ，不应为“CFR”; 14. 45A 合同号有误，应为 WILL09068; 1546A 提单运费项目应注明“FREIGHT PREPAID”, 不应为“FREIGHT COLLECT”； 1646A 保险单的保险金额应为发票金额的“10PCT”,不应为“120PCT”；1746A 保险险别应为“ALL RISKS AND WAR RISK”; 1871B 所有费用由受益人负担不合理; 19. 48 交单期应为装运日期后“15天”,不应是装运日期后“5天”。20. 50申请人有误，应为NUBONNETERIEDEGROOTE,AUTOSTRADEWEG69090MEUEBELGIUM;专心-专注-专业