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1、信用证的审核（练习一）(ORIGINAL)SHANGHAI YUANDA IMPORT &EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH floor, Dragon Mansion, 1088 Liyang Road, Shanghai 200081 China电话：00862156666624 传真：008621 销货合约 SALES CONTRACT 编号NO.YD-MDSC9811 日期DATE:1998/11/8买方：MAURICIO DEPORTS INTERNATIONAL S.A.地址：RM 1008-1011 CONVENTION PLAZA, 101
2、 HARBOR ROAD, COLON, R.P.电话：50725192334 传真：507兹经买卖双方同意成交下列商品订立条款如下：货物名称及规格数量单价金额Chinese Rice F.A.QBroken Grain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000 tonsCIFC3 USD 360USD 720,000总值：TOTAL AMOUNT:USD 720,000SAY US DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLYREMARKS: With 5% more or less both
3、in amount and quantity at Sellers option.PACKING: 50kg to one gunny bag. Total 40000 bags.SHIPMENT:To be effected during December 1998 from Shanghai, China to Colon, R.P. allowing partial shipments and transshipment.INSURANCE: To be covered for 110% of invoice value against All Risks as per and subj
4、ect to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981.PAYMENT: The buyer shall open through a first-class bank acceptable to the seller an irrevocable L/C at 30 days after B/L date to reach the seller November 25 1998 and valid for negotiation in China until the 15th day after the date of shipm
5、ent.SELLERS BUYERSSHANGHAI YUANDA MAURICIO Dear sir(s),We hereby issue in your favor this documentary credit which is available by your at 30 days draft(s) after sight drawn on CITIBANK N.A. PANAMA BRANCH, PANAMA for 100% invoice cost accompanied by the following documents:1) 2/3 set of original cle
6、an on board ocean bill of lading dated to no later than december 15, 1998 issued to our order notify APPLICANT marked freight to be collected.2)Commercial invoice in triplicate 3)Packing list in showing gross weight of package and certified that the goods are packed in new gunny bags.4)Insurance pol
7、icy or certificate in duplicate for the full invoice value plus 110%, covering Institute Cargo Clauses Clause A.Covering : 40000 bags of Chinese Rice as per Sales Contract No.YD-MDSC9811 dated november 18, 1998 CIF ColonDocuments must be presented within 5 days after the date of shipment but within
8、the validity of the credit.提示：1、APPLICANT 名称错误。Maurlcio改为Mauricio2、APPLICANT地址错误。RM1008-1101改为10113、BENEFICIARY名称错误。Export&Import 改为 Import & Export4、信用证到期地在国外。开征行柜台前改为通知行柜台前。At the counter of CITIBANK N.A.PANAMA改为 CITIBANK OF SHANGHAI 5、汇票付款期限推迟。30 days after sight改为30 days after B/L date.6、装运期提前了。
9、12月15日改为12月31日7、提单条款中运费规定有误。Freight to be collected改为Freight prepaid8、提单条款中正本份数。2/3改为3/39、箱单条款中有关包装。New gunny bags改为gunny bags.10、保险条款中加保率错误。Plus 110%改为Plus 10%。保险险别有误， Institute Cargo Clauses Clause A 改为： All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/198111、数量未有规定5的
10、增减。12、合同日期错误。11月18日改为11月8日13、交单日太紧。5天改为21天。14、目的港不妥。Panama改为Colon R.P.15、应该允许分批和转运。16、检验条款应作修改，改为我方的检验机构出具的检验证书。17、没有信用证适用的惯例。Subject to UCP 500.SALES CONFIRMATIONThe Seller: HUAXIN TRADING CO.,LTDAddress: 14th floor kingstar Mansion, 676 Jinlin Road, Shanghai ChinaThe buyer: JAMES BROWN & SONSAddre
11、ss: #304-310, JALAN Steet, Toronto,Canada案例2Art.No.CommodityUnitQuantityUnit price(USD)AmountChinese ceramic dinnerwareCIFC5% TorontoHX111535pcs dinnerware&tea setset54223.512737HX201220pcs dinnerwareset80020.0416320HX440547pcs dinnerwareset44323.210277.6HX451095pcs dinnerwareset25430.17645.4Total c
12、ontract value: 46980USDPACKING: HX2012 IN CARTON OF 2 SETS EACH AND HX1115, HX4405 AND HX4510 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL :1639 CARTONSPORT OF LOADING & DESTINATION: FROM SHANGHAI TO: TORONTOTIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT
13、 ALLOWED AND TRANSHIPMENT ALLOWEDTERMS OF PAYMENT: THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10, 1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST W.P.A. AND CLASH
14、 & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981.CONFIRMED BY: THE BUYER赵建国 SIGNATURE THE ROYAL BANK OF CANADAPALCE & DATE OF ISSUE: VANCOUVER APR 8TH 1998 IRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER OF ISSUING BANK:
15、98/0501-FTC ADVISING BANKSHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA APPLICANTJAMES BROWN & SONS # 304-310 JALAN STREET,TORONTO, CANADA BENEFICIARYHUAXING TRADING CO.,LTD14th floor, KINGSTAR Mansion, 676 JINLIN Road, Shanghai China AMOUNTUS 46,980(SAY FORTY SIX THOUSAND
16、NINE HUNDRED AND EIGHTEEN US DOLLARS ONLY)EXPIRYDATE :MAY 15, 1998FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WE HEREBY OPEN IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE AND 3 COPIES2.PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.3.ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES4.FULL SET CLEAN ON BOARD OCEAN BILLS OF LADI
