信用证审核练习

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1、1、请根据所给合同审核信用证SHANGHA HT INDTRIALPOUSMPORTANG EXPORT COPOTION1Huqiu rad Shaghi Cna SALS CONFRMATIONe:861-2340568 NO:P53Fax:8621-2567832 DT:p15,2:CNSOIDATORS LMIT R.13001-1307E,13/F, ARMINAS CENE B. 03RTH 3,WACHUN,N.T.,GKONGPO.ox1HNGKONG Wereyonfir han ld to yo thefolong good o trandcnditions as tede

2、lNAME OFOMOIY:BuerflBrnd Swingch SPECIFICAION: JA15 3DrawersFoldnCoePACKIN:acke in woodenseoe se eac.ANTIT:To50setsNT RC:$ 00 pest CIFC% H.K.TOTAO:US350(a.S.ollrs three hndrnd ift twothousad onl.)IMENT: Dri Oc./v. om Shaha t H. wth atal Shpmts an transhipen peritted.SURN: Tobeoverd bthelr r 10% otot

3、al ivoie value agantAlris nwa skssr theevantceamrine cargo claues o hePeopsInsran ompany ofChina date Jauary 1t,19.PAYMEN: Tebyer soud op trugha ank acceptale t tsleranIrevoable Leer ofCedit a 3 da ate sig o eahte Seller 30 dayefe themotofSipmen vaid negtiatoChina unilthe 15t day atrhdatfsi.REMADS:

4、lese signandrtrnonp or urfle.The Buyer: he Selle:CONSOLATOR ITCORPRATIONSNHI IGHTIDUSIAL PRDS POR EXPORT 信用证HONGKG SHAGHABINCPATIOQNS ROADCNEAL,P.BOX64,.K.L:822-11A:810-112Advid hrh: Bnkof hna, NO.C9971angh Bah, AEct2, .K.To:ShghiLigt Indstial roucts mpot & Expor Cr. 2HUQIRD SAHAI, HIDear Sis:We r p

5、easdto avi haacount f Cosoldars it,H.K.,wheeby open ou LCNo.CN30997 iyou a orasmno eeein boutUS$ 33000(ay UDollars Thre Hnred rty husanonly) vaible by ourdrftsn SBCt 3 dys a daeacompay flwngocuments:Sigedcmmecial ioce n 6 cope.2.PckingList inquduplicae.Ful set (33) cla on bard BL issued tou oder not

6、iyhebve menin uernd markd “Frihtoet” dte not le thaOber 3,ro Shangai ong Kng, artal simentre ot erite n tra-hmn is no eritd.4.nrne pc in copesoein F r50%invoice vaue agistAll ik and war s aspe teelevan cea maecargo laue of thePoes Inuranc ompyo Chnated Jnur1t,15.Crtificate of rign isd by Chia Cncl f

7、rth Prooti fIntnaioal TrdeDESCRPIN GODS:5500 set SeigMachn Art No.-15 packdnwoden aeso crtns eacht $64.0 CIF H.KDaftsrawn ner th redims mrked “drwn undr HSBC,H.,”berin t umbean ate f thi cite uerta hnr allthe drafts rawin omlanc wihhems oftcreit i suhdrs obe preened at or outro or befrt,. SPIALINSTR

8、TINS:(1)Shpmet avieob st telefaxto healia meditly a th hpent stagour/ o, spping marks,name o hevese,gdseritin aots e a he bil olaig o. anddate.A oyofsuchadvie must aopany h orgin dues presned o eton()h gotitingbk isly requeted orard al cuments tou(HONGKNG SHAANKGCRORATON QUNROAD CENERAL,O.BOX 6,.)n

9、oneot irm.t is ubjeto he nifom Csosnd Pace or Dmenary Crdits(1993)Reision, Intnainal Camber oCmcPulictiono.0. us fithfullyFor HKOG& SHANHAIANKING CRORAON原则答案:1、信用证的金额与合同不符。2、付款期限与合同不符,应为;a30 daysaterigt3、合同上是容许分批和转运的,,而/C不容许,应改证4、提单的运费支付不对的,应当是“Fei epaid”5、提单的签发日期不对的,应当是uig OtNov. 、投保金额不小于合同规定,应为110

10、%的发票额7、单价条款错误,应当是S$ 6.00 pe set CIFC%H.K.8、到期议付地点有误。应当内陆地点、议付有效期有误,应当是:utthe 1t day after he dateof hipmet 10、包装有误,应当是akedin wooens2、请根据所给合同审核信用证销售合同条款The ser:ChinaNaional erals, Os Fosff CorporinTe buye:Hn KogFoo Coan, curName o Cmodity: Grtall Bad Strawerry Jmpecifiaon:340 ech tnuat:000 tinsUit Pic:AN$ 2.50 P TIF

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