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1、 1 / 51一、根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同 上 海 茂 林 贸 易 有 限 公 司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销 售 合 同SALE CONTRACTTo:EASTERN TRADING COMPANY Contract No.: SH2008X82681 WORDFORD STREET, Date: 26 AUG., 2008LONDONUNITED KING
2、DOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below：Description of Goods Quantity Unit Price AmountWOOLLEN BLANKETS CIF LONDONART. NO. H666 600PCS US
3、D15.50/PC USD9300.00 ART. NO.HX88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS USD18.50/PC USD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in words SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing 24Pc in one Ctn, total packed in
4、 80Ctns.Delivery Sea freight from Shanghai to London allowing partial shipments and transshipmentShipping Mark EASTERN /2008X826/LONDON/NO.1-80Time of Shipment On or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight
5、 to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the seller
6、s for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)Documents required 1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3Insurance policy in duplicate4Packing list in triplicate5Certifica
7、te of Origin in duplicate issued by a relevant authorityThe Seller The BuyerShanghai Maolin Trade Co., Ltd. Eastern Trading Company 2 / 51张三 Whuit Brown签署 Signature进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE
8、 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDON UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEG
9、OTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00A
10、RT. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKE
11、D FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITU
12、TE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS： 3 / 51EASTERN2008X826LONDON NO.1-80PRESENTATION PERI
13、OD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DI
14、RECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.经审核，信用证存在以下问题：1合同规定信用证有效期为装运日后 15 天，即 2008 年 10 月 30 日，而信用证为2008 年 10 月 20 日；2根据合同信用证的到期地点不应在英国，而应在中国。3受益人名称与合同有差异，名称应为“CO.” ，而不是“CORP.” 。4信用证金额大小写都
15、有误，应是 32400 美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。5根据合同中汇票期限应为即期，而信用证错为见票后 30 天远期。6根据合同，可以分批装运，信用证错为不可以分批。7根据合同，货号 HE21 的单价是 USD18.50/PC，信用证错为 USD18.00/PCS。8货物描述中的总金额应该是 USD32400.00，信用证错为 USD32040.00。9货物描述中的合同号错为 SH2008X806。10.货物描述中海运提单应该为空白背书“blank endorsed” 。11根据合同，保险险别是一切险和战争险，信用证错为一切险。12合同上的交单期为提单后 15 天，而信用证错为 10 天。13信用证金额、数量前面都没有 5%的增减幅度，而合同中规定金额和数量允许的 5%溢短装幅度。 4 / 51二、根据合同填写开证申请书根据合同资料用英文缮制进口开证申请书合同资料：买方：DAFA TRADING CO.NO.200 NANFANG ROAD HANGHZOU CHINA大发贸易公司 中国杭州南方路 200 号 电话：0571-87654329卖方：ABC IMP. AND EXP. INC.NO. 396 GIANT STREET SAN FRANCISCO U
