审核信用证练习3

习题二：信用证审核一、思考题：1。

何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3。

信用证方式的主要特点是什么？4。

何谓“议付”?“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1)信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称(9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14)货名及规格（15）价格术语(16）交单期限(17）信用证要求的单据(18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*＊＊RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF。

108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA（ICBKCNZJYYY）SEQUENCE OF TOTAL ＊27 : 1/1FORM OF DOCUMENTARY CREDIT ＊40A ：IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT ＊50 ：A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO。

根据合同审核信用证1销售合同SALES CONTRACTSeller: GUANGZHOU LIGHT ELECTRICAL APPLIANCES CO. ,LTDContract No.: 06SG468001Date: APR.22, 2009Address: Signed at: GUANGZHOU, CHINA 52, DEZHENG ROADSOUTH, GUANGZHOU, CHINA. Telex: 0853Fax: 86—20—83556688Buyers: A.B.C. CORP.Address: AKEDSANTERINK AUTO P.O.BOX.9,FINLANDFax:This Sales Contract is made by and between the sellers and buyers, whereby the buyers agree to buy and sellers to sell the under-mentioned Goods according to the terms and conditions stipulated below:(1)Name of commodity and specifications: HALOGEN FITTINEW5009(2)Quantity: 600PCSPC(3)Unit: PC(4)Unit Price: CIF HELSINKIUSD3. 80/PC(5)Amount: USD 36 480. 0010% more or Less both in amountandQuantity allowedTotal AmountUSD36 480.00(6)packing: CARTON(7)Delivery From GUANGZHOU to HELSINKI(8)Shipping Marks: N/M(9)Time of Shipment: With 30 days after receipt of L/C.AllowingTransshipment and partial shipment.(10)Terms of Payment: By 100% Confirmed IrrevocableLetter of Credit in favor of the Sellers to besight draft to be opened and to reach China beforeMAY 1, 2009 and to remain valid for negotiation inChina until the 15th days after the foresaid Timeof Shipment. L/C must mention this contract number L/Cadvised by BANK OF CHINA GUANGZHOU BRANCH. TLX:444U4kGZBC. CN. ALL banking charges outside China (the mainlandof china) are account of the Drawee.(11)Insurance: to be effected by the Sellers for offull invoice valueCovering F .P .A up to HELSINKI.(12)Arbitration: ALL disputes arising from the executionof, or in connection with this shall be settled amicably by negotiation. In case no settlement can be reached through negotiation ,the case shall then be submitted to China International Economic & Trade Arbitration Commission in Shenzhen (or in Beijing ) for arbitration in accordance with its rules of procedures. The arbitral award is final and binding both parties for setting the Dispute. The fee for arbitration shall be borne by the losing party unless otherwise awarded.The Seller 李力 The Buyer:L/CIssue of Documentary CreditIssuing Bank: METTABANKLTD., FINLANDForm of Doc. Credit: REVOCABLECredit Number: LRTO602457Date of Issue: 090428Expiry: Date 090416 Place FinlandApplicant: A. B. C. CO. AKEDSANTERINk AUTO P. O. BOX 9,FINLANDBeneficiary : GUANGZHOU LIGHT ELECTRICAL APPLIANCES CO.,LTD. 52 , DEZHENG ROAD SOUTH, GUANGZHOU, CHINAAmount: USD3648.00(SAY U.S. DOLTARS THIRTY SIX HUGOTIATIONAND EIGHT ONLY )Available with/by: ANY BANK IN ADVISING COUNTRY BYNEGOTIATIONDraft at…: DRAFT AT 20 DAYS SIGHT FOR FULL INVOICEVALUEPartial Shipments: NOT ALLOWEDTransshipment: ALLOWEDLoading in Charge:GUANGZHOUFor Transport to: HELSINKIShipment Period: THE ＬＡＳＴＥＳＴ MAY 30, 202,4, 06Descrip. Of Goods: 960PCS OF HALOGEH FITTING W500,USD6.80PER PC AS PER SALES CONTRACT 06SG468001DD 22, 4, 06 CIF HESINKIDocuments required:*COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5COPIES*PACKING LIST IN 2 COPIES*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING,MADE OUT TO ORDER, MARKED “RFEIGHTPREPAID”AND NOTIFY APPLICANT (ASINDICATE ABOVE)*GPS CERTIFICATE OF ORIGIN FORM A ,CERTIFTING GOODSOF ORIGIN IN CHINA , ISSUED COMPETENYAUTHORITIES*INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS ANDWAR RISKS OF PICC INCLUDING WAREHOUSETO WAREHOUSE CLAUSE UP TO FINALDESTINATION AT HELSINKL, ROR AT LEAST120 PCT OF CIF VALUE*SHIPPING ADVICE MUST BE SENT APPLICANT WITH 2 DAYSAFIER SHIPMENT ADVISING NUMBER OFPACKAGES, GROSS&NET WEIGHT, VESSEL NAME,BILL OF LADING NO., AND DATE,CONTRACT NO., VALUE.*Presentation Period: 6 DAYS AFIER ISSUANCE DATE OFSHIPPIN DOCUMENT*Confirmation: WITHOUT*INSTRUCTIONS: THE NEGOTIATION BANK MUST FORWARD THEDRAFTS AND ALL DOCUMENTS BYREGISTERED AIRMALL DIRECT TO US INTWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS INORDER,WE WILL REMIT THE PROCEEDS ASINSTRUCTED BY THE NEGOTIATING BANK。

一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证SALES CONTRACTContract No.:055756Date:21st.July2005Seller:Shanghai Cereals and Oil Imp.&Exp.Corporation Buyer:ABC Company Limited36-36Kannon Street London U.K. Commodities and Specification:Chinese White Rice Long-shaped Broken Grains(Max):5%Admixture(Max):0.25%Moisture(Max):15%Quantity:30000metric tons with10%more or less at the seller’s optionPacking:Packed in gunny bags of50kg eachUnit Price:USD400per M/T FOB stowed Shanghai gross for net Amount:USD12000000(SAY TWELVE MILLION ONLY)Shipment:during Oct./Nov.2005from Shanghai to London with partial shipment and transshipment is allowedInsurance:To be covered by the buyerPayment:By Irrevocable L/C payable at sight for negotiation in China within15days after the shipmentMidland Bank Ltd.,LondonAug.18th,2005Advising Bank:Applicant:ABC Company Ltd.Bank of China Shanghai BranchBeneficiary:Amount:Not exceeding USD12000000Shanghai cereals and oilImp.&Exp.Corp.Shanghai,ChinaDear Sirs,At the request of ABC Co.Ltd.,London,we hereby issue in your favor this revocable documentary credit No.219307which is available by negotiation of your draft at30days after sight for full invoice value drawn on us bearing the clause:“Drawn under documentary credit No. 219307of Midland Bank Ltd.,”accompanied by the following documents:1.Signed commercial invoice in3copies.2.Full set of2/3clean on board bills of lading made out to order and blank endorsed marked“Freight Prepaid”and notify applicant.3.Certificate of origin issued by AQSIQ.4.Insurance policy for full invoice value plus10%covering all risks and war risks as per ICC dated Jan.1st,1981.5.Inspection certificate issued by applicant.6.Beneficiary’s certificate fax to applicant within24hours after shipment stating contract number,credit number,vessel name and shipping date.Covering30000metric tons Chinese White Rice Long-shapedBroken Grains:5%Admixture:0.25%Moisture:15%At USD400.00per M/T FOB Shanghai,packed in plastic bags.Shipment from Chinese port to London during Oct./Nov.2005Transshipment is prohibited,partial shipment prohibited.This credit is valid for negotiation before Dec.15th,2005in London.Special Conditions:Documents must be presented for negotiation within5days after the date of issuance of the bills of lading,but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit.The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd.,London.It is subject to the Uniform Customs and Practice for Documentary Credit(1993Revision),International Chamber of Commerce Publication NO.500.信用证主要有以下不符点:1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。

信用证审核练习1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai ChinaSALES CONFIRMATIONTele:86-21-23140568 NO：PLW253 Fax:86-21-25467832 DATE:Sept.15,2TO：CONSOLIDATORSLIMITEDRM.13001-13007E,13/F,ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGP．O．Box 531HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargoclauses of the People’s Insurance Company of China datedJanuary 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days aftersight to reach the Seller 30 days before the month of Shipment valid for negotiationin China until the 15th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer:The Seller:CONSOLIDATORS LIMITED CORPORATION SHANGHAI LIGHT INDUSTRIALPRODUCTS IMPORT & EXPORT信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartonseach at US$ 64.00 CIF H.KDrafts drawn under this cred it must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We under take to honor all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003.SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks, name of the vessel, goods description and amount as well as the bill of lading No. and date.A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION标准答案：1、信用证的金额与合同不符。

1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE IMP.AND EXP. CO. 188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OF USD1000000.00 AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1st JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,3PC/CARTON,@HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。

根据下面的销售合同审核信用证。

合同条款：卖方：中国机械进出口公司买方：史密斯公司商品名称：挖掘机数量；15台单价：CFR欧洲主要港口每台60 000.00瑞士法郎总值：900 000.00瑞士法郎装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船付款条件：凭不可撤销即期信用证付款签订日期和地点：2002年6月15日于北京合同号码：B1125信用证内容：Irrevocable Documentary Credit No. 2234 dated June 25, 2002Advising Bank: Bank of China, BeijingApplicant: China National Machinery Imp. /Exp. CorpBeneficiary: Smith & Co.Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only)Expiry Date: September 15, 2002 for negotiation in ChinaWe hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:(1)Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.(2)Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.(3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value.Shipment is to be effected during August 2002 from China Port to European Main Ports.Partial shipments prohibited. Transshipment allowed.We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be dulyhonored at maturity.附参考答案：Dear sirs,We have received your L/C No. 2234 but regret to say that we have found some discrepancies in the above mentioned L/C.Please make the following amendments in the L/C.(1)The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.(2)Swiss Francs instead of French Francs.(3)Delete insurance clause.(4)“Partial shipments prohibited” should read “Partial shipments allowed.”As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.Yours faithfully根据下面的销售合同审核信用证。

1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

,CIFDUBAIVIAHONGKONG,:30TH APRIL,:15TH MAY,审核结果：（2）WEIGUOROAD改为JIANSHEROAD。

（3）总金额币别错误，应为HKD而不是USD。

（4）议付地在国外不妥，应改为国内。

（5）转运规定与合同不符，应为ALLOWED，而不是NOTALLOWED。

（6）CIFDUBAI改为CFRDUBAI。

（7）3PC/CARTON应改为2PCPERCARTON。

（8）溢短装幅度5%错误，应为10%。

（9）DRAWNONAPPLICANT不对，应改为DRAWNONUS（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandcond itionsstipulatedbellow:Packing:InCartons ShippingMark:.CHITTAGONG Timeofshipment:DuringMay,2008 PartialShipmentandTransshipmentareallowed. Insurance:Tobeeffectedbythebuyer TermsofPayment:.TheSeller: SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISE LETTEROFCREDITSEQUENCEOFTOTAL27:1/140A:IRREVOCABLE20:06660801DATEOFISSUE31C:FEBRUARY24,2008 APPLICABLERULES40E:UCPLATESTVERSION DATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESH APPLICANT50:ALFAGAENTERPRSE26,IMAMGONJDHAKA,BANGLADESH ISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCH PARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX PER DOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX PER DOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+3/3PLUSONECOPYOFCLEAN“ONBOARD”OCEAN BILLSOFLADINGMADEOUTTOORDERANDBLANKENORSEDMARKED“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT. ADDITIONALCONDITION47A:+ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERABBANKLIMITED,,2008”+T/TREIMBURSEMENTISNOTACCEPTABLEDETAILSOFCHARGES71B:ALLBANKING CHARGESOUTSIDEBANGLADESHAREFORBENEFICIARY’SACCOUNT PRESENTATIONPERIOD48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION49:WITHOUT78:THEAMOUNTANDDATEOFNEGOTIATIONOFEACHDRAFTMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITALLDOCUMENTSINCLUDINGBENEFICIARY’信用证审核结果3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。