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1、财务管理信用管理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同对信用证进行审核并提出改证要求下载模板信用证审核结果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，指出信用证存在的问题并提出具体的改证要求。销售合同SALESCONTRACT卖方SELLER:DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINA编号NO.
2、:SHDS09027日期DATE:APR.03,2009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：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格Commodity&Specification2.数量Quantity3.单价及价格条款UnitPrice&TradeTerms4.
3、金额AmountCIFC5TORONTOCHINESECERAMICDINNERWAREDS151130-PieceDinnerwareandTeaSetDS220120-PieceDinnerwareSetDS450445-PieceDinnerwareSetDS512095-PieceDinnerwareSet542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980.00允许With10%溢短装，由卖方决定Moreorlesso
4、fshipmentallowedatthesellersoption5.总值TotalValueSAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.6.包装PackingDS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONS.7.唛头ShippingMarksATBUYERSOPTION.8.装运期及运输方式TimeofShipment&meansofTransportationTOBEEFF
5、ECTEDBEFORETHEENDOFAPRIL2009WITHPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.9.装运港及目的地PortofLoading&DestinationFROM:SHANGHAITO:TORONTO10.保险InsuranceTHESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED11981.11.付款方
6、式TermsofPaymentTHEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2009VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.12.备注RemarksTheBuyerTheSellerNEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.(signature)(signature)THEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONCENTRE1055WESTGEORGIAS
7、TREET,VANCOUVER,B.C.V6E3P3CANADACONFIRMATIONOFTELEX/CABLEPER-ADVISEDTELEXNO.CADATE:APR8,2009PLACE:VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDITNUMBER:09/0501-FCTADVISINGBANKSREF.NO.ADVISINGBANK:SHANGHAIAJFINANCECORPORATION59HONGKONGROADSHANGHAI200002,CHINAAPPLICANT:NEOGENERALTRADINGCO.#362JALANSTREET,
8、TORONTO,CANADABENEFICIARY:DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINAAMOUNT:USD46,980.00(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)EXPIRYDATE:MAY15,2009FORNEGOTIATIONINAPPLICANTCOUNTRYGENTLEMEN:WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEB
9、YYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SIGNEDCOMMERCIALINVOICEAND3COPIES.+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.+FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FRE
10、IGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.0.+INSURANCEPOLICYORCERTIFICATEFOR130PERCENTCIFOFINVOICEVALUECOVERING:INSURANCECARGOCLAUSES(A)ASPERI.C.C.DATED11982.+BENEFICIARYSCERTIFICATECERTIFYINGTHATEACHCOPYO
11、FSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.COVERINGSHIPMENTPF:4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:DS151130-PIECEDINNERWAREANDTEASET,544ETSDS220120-PIECEDINNERWARESET,800SETS,DS450445-PIECEDINNERWARESET,443SETSDS512095-PIECEDINNERWARESET,245SETSDETAILSINACCORDAN
12、CEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.FOB/CFR/XCIF/FAXTORONTOCANADA.SHIPMENTFROMSHANGHAITOVANCOUVERLATESTAPRIL30,2009PARTIALSHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOV
13、ER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.SPECIALINSTRUCTION:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.+ALLGOODSMUSTBESHIPPEDINFOUR20CYTOCYCONTAINERANDB/LSHOWINGTHESAME.+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDI
14、TIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLI
15、ANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.DavidJoneYoursVeryTruly,JoanneHsanAUTHORIZEDSIGNATUREAUTHORIZEDSIGNATURE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(USDOLLARSFORTYSI
