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1、一、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试根据AB44001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.售 货 确 认 书SALES CONFIRMATION卖方Sellers：Contract No.:AB44001GUANGDONG FOREIGN TRADE IMP.AND EXP. CORPORATIONDate：FEB.12,2009267 TIANHE ROAD GUANGZHOU,CHINASigned at: GUANGZHOU买方Buyers：A.
2、B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET,HONGKONG兹经买卖双方同意按下列条款成交：The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below:货号Art. No.品名与规格Description数量Quantity单价Unit Price金额AMOUNTART NO. P97811ART NO. P9780
3、1AIR CONDITIONER KF-23GWKF-25GW500PCS500PCSHKD 1000.00HKD 1000.00FOBC2% GUANGZHOUHKD 500000.00HKD 500000.001000PCSHKD 1000000.00数量与总值均得有 %的增减,由卖方决定.With 5 % more or less both in amount an quantity allowed at the sellers option.总值Total Value: HKD 1000000.00包装Packing: 1 PC PER CARTON装运期Time of Shipmen
4、t: APR. 30,2009装运口岸和目的地Loading port & Destination: FROM GUANGZHOU TO DUBAI保险由卖方按发票全部金额110%投保至 为止的 险.Insurance: To be effected by sellers for 110% of full invoice value covering up to only.付款条件：买方须于2009年3月10日前将不可撤销的,即期信用证开到卖方,议付有效期延至上列装运期后15天在中国到期,该信用证中必须注明允许分运与装运.Terms of payment:By Irrevocable, and
5、 Divisible Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2009 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed.装船标记Shipment Mark:A.B.C./D
6、UBAI/NOSI-1000/MADE IN CHINA开立信用证时请注明我成交确认书.When opening L/C, please mention our S/C number.备注Remarks: THE CREDIT IS SUBJECT TOUCP600 THE SELLER: THE BUYERISSUE OF DOCUMENTARY CREDITTO: BANK OF CHINA GUANGZHOU,CHINAREVOCABLE DOCUMENTARY CREDIT NO.09-34985FOR THE ACCOUNT OF A.B.C. TRADING CO, LTD., H
7、ONGKONG. 312 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS,WE OPEN A REVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIGN TRADE IMP.AND EXP. CO. 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING USD980000.00 AVAILABLE BY THE BENEFICIARYS DRAFT AT 30 DAYS SIGHT DRAWN ON APPLICANT BEARING THE
8、 CLAUSE:DRAWN UNDER NANYANG MERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO. 34985 DTAED IST MARCH,2009.ACPANIED BY THE FOLLOWING DOCUMETNS: MANUAL SIGNED MERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB,FREIGHT AND INSURANCE COSTS SEPARATELY. 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL
9、 OF LADING MADE OUT TO ORDER OF APPLICANT AND MARKED FREIGHT PREPAID AND INSURANCE COSTS SEPARATELY. INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG MERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C C OCEAN MARINE CARGO CLAUSES AND WAR RISKS DA
10、TED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBAI.CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT MODITY INSPECTION BUREAU OF THE PEOPLES REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER,500PCS KR
11、-23GW AND 500 PCS KF-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,1PC/CARTON,HKD1000.00,FOBC2% DUBAI VIA HONGKONG,PARTIAL SHIPMENT PROHIBITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2009. EXPIRY DATE:15TH APRIL,2009.IN PLACE OF OPENER FOR NEGOTIATION.OTHER TERMS AND CON
12、DITIONS:BENEFICIARYS DECLARATION ON THE INVOICE THAT THE PRODUCTION PANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.DOCUMENTS MUST BE PRESENTED WITHIN 6 DAYS AFTER
13、SHIPPING DATE SHOW ON B/L,BUT WITHIN THE VALIDITY OF THE L/C.DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.SHIPPING MARKS:A.B.C./DUABI/NOSI-100/MADE IN CHINAWE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAF
14、T DRAWN UNDER AND PLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT SHALL BE DULLY HONOURED ON DUE PRESENTATION.YOURS FAITHFULLYNANYNG MERCIAL BANK LED.,HONGKONG答案：信用证审核结果信用证号09-34985合 同 号AB44001审证结果1、信用证的性质不符合合同要求,应该为irrevocable.2、受益人与合同不符,应为GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORAT
15、ION,而不是GUANGDONG FOREIGN TRADE IMP.AND EXP.CO.3、货币单位与合同不符, 应为HKD,而不是USD.4、汇票的付款期限不符,应为即期,而不是见票30天.5、付款人为开证人不妥,应为开证行. 6、信用证前后不符,应为09-34985,而不是34985.7、发票要求标出FOB、运费和保费不妥,应删除标出保费和运费的要求.8、合同为FOB,提单不应标FREIGHT PREPAID,应为 FREIGHT COLLECT.9、商品型号与合同不符,应为KF-23GW,而不是KR-23GW.10、分批运输规定与合同不符,应为ALLOWED,而不是PROHIBITED.11、到期日不符合合同的要求,应为5月15日,而不是4月15日.12、议付地在国外
