审证 练习

审证 练习（一） 试根据下列条款及审证要求审查国外来证，指出信用证存在的问题，并说明如何修改。 1、 销售确认 SALES OF CONFIRMATION Contract No.:0160361 Date:Jun.15th, 2001 Seller:Shanghai Donghai Garments Imp. & Exp. Corporation, Shanghai,China Buyer:The Eastern Trading Company,Osaka,Japan Commodity and Specification: Pure Cotton Men’s Shirts Art. No. 011323 Size Assortment:S/3,M/6 and L/3 per dozen Quantity:5000 doz. 3% more or less at the seller’s option Packing: Each piece in a polyester bag, half a dozen to a paper box, 10 dozens to a carton Unit Price: USD120.00 per dozen CIFC5% Kobe/Osaka Total Value:USD600,000.00 Terms of Delivery: During Aug./Sep. 2001 in two equal monthly shipments from Shanghai to Kobe/Osaka Insurance: To be covered by the seller for 110% of CIF invoice value against All Risks as per China Insurance Clause dated Jan. 1st,1981. Terms of Payment: By Irrevocable letter of credit payable at sight to reach the seller not later than Jul. 20th, 2001 and remain valid for negotiation in China until the 15th day after the date of shipment. (备注：信用证由Sanpo Trading Company,Osaka ,Japan开立) 2、 信用证 FROM: FUJI BANK LTD., OSAKA,JAPAN TO: BANK OF CHINA,SHANGHAI SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A:IRREVOCABLE DOC. CREDIT NO. 20:F219307 DATE OF ISSUE 31C:010715 EXPIRY DATE AND PLACE 31D:011005 IN JAPAN APPLICANT 50: SANPO TRADING COMPANY ROOM 1212-1216 ZHONGYANG BLDG. 70 SANGJIN-KU OSAKA,JAPAN BENEFICIARY 59:SHANGHAI DONGHAI GARMENTS IMP. & EXP. CORP. NO. 214 HONGMEI ROAD SHANGHAI,CHINA DOC. CREDIT AMOUNT 32B: USD600.000,00 AVAILABLE WITH/BY 41D: BANK OF CHINA BY NEGOTIATION DRAFTS AT 42C: 60 DAYS SIGHT DRAWEE 42D: FUJI BANK LTD. NEW YORK BRANCH FOR 100PCT INVOICE VALUE PARTIAL SHIPMENT 43P: ALLOWED TRANSSHIPMENT 43T: NOT ALLOWED LOADING/DISPATCH AT/ FROM 44A: SHANGHAI,CHINA FOR TRANSPORTATION TO 44B: OSAKA/YOKOHAMA AT BUYER’S OPTION LATEST DATE OF SHIPMENT: 44C: SEP.30TH,2001 DESCRIP. OF GOODS 45A: 5000DOZ. PURE COTTON MEN’S SHIRT ART. NO.011323 SIZE ASSORTION:S/2 M/6 L/4 PER DOZEN AT USD 120.00 PER DOZ. CIF KOBE/ OSAKA, PACKED IN CARTONS OF 12 DOZ. EACH. DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE IN FOUR COPIES +FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. +INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 110% COVERING ALL RISKS AS PER ICC DATED JAN.1ST,2001 +CERIFICATE OF ORIGIN BY AQSIQ +INSPECTION CERTIFICATE ISSUED BY APPLICANT OR ITS AGENT. +CERTIFICATE ISSUED BY APPLICANT STATING THAT THE SHIPPING SAMPLE HAS APPROVED BY THE APPLICANT ADDITIONAL COND. 47A: + DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER DATE OF ISSURANCE OF THE BILL OF LADING, BUT IN ANY EVENT WITHIN THIS CRDIT VALIDITY. + ALL DRAFTS MUST BE MARKED DRAWN UNDER FUJI BANK LTD STATING THE DOCUMENTARY CREDIT NUMBER AND THE DATE OF THIS CREDIT. CHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN FOR BENEFICIARY’S ACCOUNT CONFIRMATION 49: WITHOUT INSTRUCTION 78: ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO FUJI BANK LTD BY ONE LOT EXPRESS COURIER. THIS CREDIT IS SUBJECT TO UCP(1993 REVISION) ICC PUBLICATION NO.500. 审证练习（2） 一、合同资料 SALES CONTRACT NO:ST05-016 BUYER:JAE & SONS PAPERS COMPANY DATE:AUGUST 08,2005 203 LODIA HOTEL SIGNED AT:NANJING,CHINA OFFICE 1546 DONG-GU, BUSAN,KOREA SELLER: WONDER INTERNATIONAL COMPANY LIMITED NO.629,QIJIANG ROAD HEDONG DISTRICT, NANJING,CHINA This Contract is made by the Seller: whereby the Buyers agree to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below: 1. COMMODITY:UNBLEACHED KRAET LINEBOARD UNIT PRICE:USD 390.00/PER METRIC TON,CFR BUSAN KOREA TOTAL QUANTITY:100 METRIC TONS,±10% ARE ALLOWED. PAYMENT TERM: BY IRREVOCABLE L/C 90 DAYS AFTER B/L DATE 2. TOTAL VALUE:USD 39,000.00( SAY U.S. DOLLARS THIRTY NINE THOUSAND ONLY. ***10% MORE OR LESS ALLOWED) 3. PACKING: To be packed in strong wooden cases, suitable for long distance ocean transportation. 4. SHIPPING MARK: The Seller shall mark each package with fadeless paint the package number, gross weight, measurement and the wording:“KEEP AWAY FROM MOUSTURE”，“HANDLE WITH CARE”,etc. and the shipping mark :ST05-016 BUSAN KOREA 5. TIME OF SHIPMENT:ON OR BEFORE OCTOBER 02,2005 6. PORT OF SHIPMENT:MAIN PORTS OF CHINA 7. PORT OF DESTINATION:BUSAN,KOREA 8. INSURANCE: To be covered by the Buyers after shipment 9. DOCUMENTS: +Signed invoice indicating L/C No and Contract No. +Full set(3/3) of clean on board ocean Bill of Lading marked “Freight to Collect”/”Freight Prepaid” made out to order blank endorsed notifying the applicant. +Packing List/Weight List indicating quantity/gross and net weight. +Certificate of Origin. +No solid wood packing certificate issued by manufacture. 10. OTHER CONDITIONS REQD INLC: +All banking charges outside the opening bank are for beneficiary’s a/c. +Do not mention any shipping marks in your L/C +Partial and transshipment allowed. 11. REMARKS: The latest date of L/C opening: 20 August, 2005 BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27 ： 1 / 1 FORM OF DOC. CREDIT *40 A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ： S100-108085 DATE OF ISSUE 31 C ： 050825 DATE AND PLACE OF EXPIRY *31 D ： DATE 051001 PLACE APPLICANT’S COUNTRY APPLICANT *50 ： JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1546 DONG-GU, BUSAN,KOREA BENEFICIARY *59 ： WONDER INTERNATIONAL COMPANY LIMITED NO.629,QIJIANG ROAD HEDONG DISTRICT, NANJING,CHINA AMOUNT *32 B ：CURRENCY HKD AMOUNT39.000,00 AVAILABLE WITH / BY *41 D ：ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT … 42 C ：DRAFTS AT 90 DAYS AFTER SIGHT FOR FULL INVOICE COST DRAWEE 42 A ：OURSELVES PARTIAL SHIPMENTS 43 P ：NOT ALLOWED TRANSSHIPMENT 43 T ：NOT ALLOWED LOADING ON BOARD 44 A ：MAIN PORTS OF CHINA FOR TRANSPORTATION TO … 44 B ：MAIN PORTS OF KOREA LATEST DATE OF SHIPMENT 44 C ：051031 DESCRIPT OF GOODS 45 A ： +COMMODITY: UNBLEACHED KRAET LINEBOARD. U/P:USD 390.00/MT TOTAL:100MT ±10% ARE ALLOWED PRICE TERM:CIF BUSAN,KOREA COUNTRY OF ORIGIN:P.R. CHINA PACKING: STANDARD EXPORT PACKING SHIPPING MARK:ST05-016 BUSAN KOREA DOCUMENTS REQUIRED 46 A ： 1. COMMERCIAL INVOICE IN TRIPLICATE IN 3 COPIES INDICATING L/C NO. & CONTRACT NO. ST05-018 2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER AND BLANK ENDORSED AND MARKED “ FREIGHT TO COLLECT ”AND NOTIFYING THE APPLICANT. 3. PACKING LIST/WEIGHT LIST IN 3 COPIES QUANTITY/GROSS AND NET WEIGHTS. 4. CERTIFICATE OF ORIGIN IN 3 COPIES. 5.FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 120 PCT OF INVOICE VALUE COVERING F.P.A ADDITIONAL COND. 47A： 1.T/T REIMBURSEMENT IS PROHIBITED 2.WE WILL NOT REMIT THE NEGOTIATING BANK UNTIL THE GOODS INSPECTED IN DESTINATION AND ISSUANCE OF THE CERIFICATE CHARGES 71B : ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY. PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. CONFIRMATION *49：WITHOUT INSTRUCTIONS 78: +WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND THE DOCUMENTS IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY. SEND. TO REC. INFO.: 72：/SUBJECT TO U.C.P. 1993 REVISION PUBLICATION NO.500 KEYS 1. DATE OF ISSUE 050825 1. Aug. 20 ， 2005 2.DATE AND PLACE OF EXPIRY DATE 051001 2.DATE 051023 PLACE APPLICANT’S COUNTRY PLACE BENEFICIARY’S COUNTRY 3.CURRENCY HKD 3 USD 4.AMOUNT:USD39000.00 4.USD39000.00,10% MORE OR LESS ALLOWED 5.DRAFTS AT 90 DAYS AFTER SIGHT 5. 90 DAYS AFTER B/L DATE 6.PARTIAL SHIPMENT:PROHIBITED 6.ALLOWED 7.TRANSSHIPMENT:PROHIBITED 7.ALLOWED 8. FOR TRANSPORTATION TO 8.BUSAN,KOREA 9.LATEST DATE OF SHIPMENT 9. Oct 02,2005 051031 10.PRICE TERM CIF BUSAN 10.CFR BUSAN 11.PACKING: STANDARD EXPORT 11. To be packed in strong wooden cases, suitable for long distance ocean transportation. PACKING 12. SHIPPING MARK:ST05-016 12.DELETE SHIPPING MARKS IN L/C BUSAN KOREA 13.COMMERCIAL INVOICE 13.SIGNED COMMERCIAL INVOICE 14.CONTRACT NO ST05-018 14 ST05-016 15.FULL SET 15. FULL SET(3/3) 16.FREIGHT TO COLLECT 16.FREIGHT PREPAID( OR PAID) 17.INSURANCE POLICY 17.DELETE(CFR TRADE TERMS) 18. Without No solid wood packing 18. No solid wood packing certificate issued by manufacture. certificate issued by manufacture. 19. WE WILL NOT REMIT THE 19.SOFT CLAUSE /DELETE NEGOTIATING BANK UNTIL THE GOODS INSPECTED IN DESTINATION AND ISSUANCE OF THE CERIFICATE PAGE 6