已做信用证审核修改练习题.pdf

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1、一、根据下列合同条款及审核要求一、根据下列合同条款及审核要求审核审核英国伦敦米兰银行来证英国伦敦米兰银行来证SALESSALES CONTRACT CONTRACTContract No.:055756Date:21st.July 2005Seller:Shanghai Cereals and Oil Imp.&Exp.CorporationBuyer:ABC Company Limited 36-36 Kannon Street London U.K.Commodities and Specification:Chinese White Rice Long-shapedBroken Grai

2、ns(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:30 000 metric tons with 10%more or less at the sellers optionPacking:Packed in gunny bags of 50kg eachUnit Price:USD400 per M/T FOB stowed Shanghai gross for netAmount:USD12 000 000(SAY TWELVE MILLION ONLY)Shipment:during Oct./Nov.2005 from Sha

3、nghai to London with partialshipment and transshipment is allowedInsurance:To be covered by the buyerPayment:By Irrevocable L/C payable at sight for negotiation in China within 15days after the shipmentMidland Bank Ltd.,LondonMidland Bank Ltd.,LondonAug.18th,2005Advising Bank:Applicant:ABC Company L

4、td.Bank of China Shanghai BranchBeneficiary:Amount:NotexceedingUSD12 000 000Shanghai cereals and oilImp.&Exp.Corp.Shanghai,ChinaDear Sirs,At the request of ABC Co.Ltd.,London,we hereby issue in your favor thisrevocable documentary credit No.219307 which is available by negotiation of yourdraft at 30

5、 days after sight for full invoice value drawn on us bearing the clause:“Drawn under documentary credit No.219307 of Midland Bank Ltd.,”accompaniedby the following documents:1.Signed commercial invoice in 3 copies.2.Full set of 2/3 clean on board bills of lading made out to order and blankendorsed m

6、arked“Freight Prepaid”and notify applicant.3.Certificate of origin issued by AQSIQ.4.Insurance policy for full invoice value plus 10%covering all risks and warrisks as per ICC dated Jan.1st,1981.5.Inspection certificate issued by applicant.6.Beneficiarys certificate fax to applicant within 24 hours

7、after shipment statingcontract number,credit number,vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains:5%Admixture:0.25%Moisture:15%At USD400.00 per M/T FOB Shanghai,packed in plastic bags.Shipment from Chinese port to London during Oct./Nov.2005Tra

8、nsshipment is prohibited,partial shipment prohibited.This credit is valid for negotiation before Dec.15th,2005 in London.Special Conditions:Documents must be presented for negotiation within 5 daysafter the date of issuance of the bills of lading,but in any event within this creditvalidity.We hereby

9、 undertake to honor all drafts drawn in accordance with the terms ofthis credit.The advising bank is kindly requested to notify the beneficiary withoutadding their confirmation for Midland Bank Ltd.,London.It is subject to the Uniform Customs and Practice for Documentary Credit(1993Revision),Interna

10、tional Chamber of Commerce Publication NO.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 Revocable 改成 Irrevocable。3 汇票的付款期限有误，应将 at 30 days after sight 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“Freight Collect”。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

11、款应当删去，“Inspection Certificate issued by applicant”因为 是信用证软条款。或者改为“Inspection Certificate issued by beneficiary”7 信用证没有溢短装条款规定，而合同有，故要加上“30000 m/t with 10%more orless at the seller option”。8 信用证对规格的描述，没有采用品质机动幅度，应改为“Chinese White RiceLong-shaped Broken Grains:5%Admixture:0.25%Moisture:15%。9 贸易术语 FOB

12、后漏掉：“stowed”，应加上。10 包装条款有误，合同规定 gunny bags，而信用证却规定为 plastic bags，应改为“gunny bags”。11 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“gross for net 大写”。12 装运港有误，信用证中笼统规定为 Chinese port，而采用 FOB 贸易术语，其后一定要 采用具体的港口，按照合同，应该为 Shanghai。13 分批装运和转船规定与合同不符，“prohibited”“allowed 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

13、在受益人所 在国，在这笔业务中应该是 Shanghai 而不是 New York。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、根据所给信用证二、根据所给信用证回答问题回答问题FROM:INDUSTRIAL BANK OF JAPAN,LIMITED,TOKYOTO:BANK OF CHINA,SHANGHAISQUENCE OF TOTAL:27:1/1FORM OF DOC.CREDIT:40A:IRREVOCABLEDOCU.CREDIT NO.:20:ILC13610780

14、0DATE OF ISSUE:31C:051015DATE N PLACE OF EXP.:31D:051215 IN THE COUNTRY OF BENEFICIARYAPPLICANT:50:ABC COMPANY,1-3 MACHI KU STREET,OSAKA,JAPANBENEFICIARY:59:SHANGHAI DA SHENG CO.,LTD.UNIT C 2/F JINGMAOTOWER,SHANGHAI,CHINA.CURRENCY CODE,AMOUNT:32B:USD21240.00AVAILABLE WITH/.BY.41D:BANK OF CHINA BY NE

15、GOTIATIONDRAFTS AT.:42C:SIGHT FOR 100PCT INVOICE VALUEDRAWEE:42D:THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICEPARTIAL SHIPMENT:43P:ALLOWEDTRANSSHIPMENT:43T:NOT ALLOWEDLOAD/DISPATCH/TAKING:44A:SHANGHAITRANSPORTATION TO.:44B:OSAKA/TOKYOLATEST DATE OF SHIPMET:44C:051130DESCRIP GOODS/SERVICE:45A:4,000 PCS“DI

16、AMOND”BRAND CLOCKART NO.791 ATUSD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEWCARTONSDOCUMENTS REQUIRED:46A:IN 3 FOLD UNLESS OTHERWISE STIPULATED:1.SIGNED COMMERCIAL INVOICE.2.SIGNED PACKING LIST.3.CERTIFICATE OF CHINESE ORIGIN.4.BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUM

17、ENTS INCLUDING ORIGINAL“FORM A”HAS BEENSENT DIRECTLY TO THE APPLICANT.5.*COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THESHIPPING SAMPLE.6.INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110PCT OF CIF VALUE,COVERING W.P.A RISKS AND WAR RISKS.7.2/3 PLUS ONE COPY OF CLEAN“ON BOARD”OCEAN B

18、ILLS OF LADING,MADE OUT TO ORDER AND BLANK ENDORSED MARKED“FREIGHTPREPAID”AND NOTIFY APPLICANT.ADDITIONAL CONDITION:47A:ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED“DRAWN UNDERINDUSTRIALBANKOFJAPAN,LTD.,HEADOFFICE,CREDITNO.ILC136107800 DATED OCT.15,2005”AND THE AMOUNT OF SUCH DRAFTSMUST BE ENDORSED ON

19、THE REVERSE OF THIS CREDIT.T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B:ALL BANKING CHARGES OUTSIDE JANPANARE FOR BENEFICIARYS ACCOUNTPRESENTAION PERIOD 48:DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTSBUT WITHIN THE VALIDITY OF THE CREDI

20、T.CONFIRMATION 49:WITHOUTSPECIAL INSTRUCTION TO THE ADVISING BANK:ALL DOCUMENTSINCLUDING BENEFICIARYS DRAFTS MUST BE SENT BY COURIERSERVICE DIRECTLY TO OUR HEAD OFFICE.MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN 100,ATTN.INTERNATIOANL BUSINESS DEPT.IMPORTSECTION,IN ONE LOT.UPON OUR RECEIPT OF THE DRAFTS ANDDOC

21、UMENTS,WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU.SEND.TO REC,INFO.72:ACKNOWLEDGE RECEIPTTRAILER ORDER ISIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FORDOCUMENTARY CREDITS(1993 REVISION),INTERNATIONAL CHAMBEROF COMMERCE PUBLICATION NO.500.根据上述信用证内容，回答下列问题：1.本信用证的种类为（至少四种）IRREVOCABLE,DOCUMENTTURY,NEGOTIATION,SIGHT,UNCONFIRMED LC。2.该信用证的有效期、交单期分别为 05 年 12 月 15 日，05 年 12 月 15 日。3.如果已装船提单的签发日为 11 月 15 日，则受益人最迟应在几月几日向银行交单？11 月 30 日4.该信用证项下，汇票的种类是什么?SIGHT,即期。汇票的付款人是THEINDUSTRIAL BANK OF JAPAN,HEAD OFFICE。5.受益人应提交的单据种类及其份数为_。6.根据跟单信用证统一惯例（UCP500）的有关规定对标有“*”符号的部分内容进行分析，并指出这种条款对受益人的影响。