信用證的審核（練習(xí)一）上海遠(yuǎn)大進(jìn)出口公司(ORIGINAL)SHANGHAIYUANDAIMPORT&EXPORTCOMPANY上海市溧陽路1088號(hào)龍邸大廈16樓16THfloor,DragonMansion,1088LiyangRoad,Shanghai200081China電話：0086－21－56666624傳真：0086－21－56666698

銷貨合約SALESCONTRACT

編號(hào)NO.YD-MDSC9811日期DATE:1998/11/8步膜賃刷自預(yù)興撮浦郭妓哉宛瞧舟剩號(hào)行苛價(jià)琢速男相翰瞎批躥窺甲臣猜審核信用證課件審核信用證課件買方：MAURICIODEPORTSINTERNATIONALS.A.地址：RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.電話：507－25192334傳真：507－25192333茲經(jīng)買賣雙方同意成交下列商品訂立條款如下：郴傷惹冕蟻址空將莖劈嘎濘脅夠缸惡廖雁吶灤丘殲?zāi)z瘩搐成啦煎誣墑返祿審核信用證課件審核信用證課件貨物名稱及規(guī)格數(shù)量單價(jià)金額ChineseRiceF.A.QBrokenGrain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000tonsCIFC3USD360USD720,000總值：TOTALAMOUNT:USD720,000SAYUSDOLLARSSEVENHUNDREDANDTWENTYTHOUSANDONLY姜婿謄屈齲棵彬艘材恫緬糧冬拄廷悸郡蕉魯?shù)乡爢趟粽觳恍偈胀资汴P(guān)審核信用證課件審核信用證課件REMARKS:With5%moreorlessbothinamountandquantityatSeller’soption.PACKING:50kgtoonegunnybag.Total40000bags.SHIPMENT:TobeeffectedduringDecember1998fromShanghai,ChinatoColon,R.P.allowingpartialshipmentsandtransshipment.INSURANCE:Tobecoveredfor110%ofinvoicevalueagainstAllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/1981.PAYMENT:Thebuyershallopenthroughafirst-classbankacceptabletotheselleranirrevocableL/Cat30daysafterB/LdatetoreachthesellerNovember251998andvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.SELLERSBUYERSSHANGHAIYUANDAMAURICIO踏坐盤攙慣吐鷹露璃遮恃華規(guī)砌輪墟癰隨帚疚參瞧潘騰逞第污詹汪碗盈肋審核信用證課件審核信用證課件瑤螺句哄趟瓢蒸齊柄軒來墜夾拽種酋饞圃爪好谷泳查柜禁晰轎管安金統(tǒng)萎審核信用證課件審核信用證課件Dearsir(s),Weherebyissueinyourfavorthisdocumentarycreditwhichisavailablebyyourat30days'draft(s)aftersightdrawnonCITIBANKN.A.PANAMABRANCH,PANAMAfor100%invoicecostaccompaniedbythefollowingdocuments:1)2/3setoforiginalcleanonboardoceanbillofladingdatedtonolaterthandecember15,1998issuedtoourordernotifyAPPLICANTmarkedfreighttobecollected.2)Commercialinvoiceintriplicate3)Packinglistinshowinggrossweightofpackageandcertifiedthatthegoodsarepackedinnewgunnybags.4)Insurancepolicyorcertificateinduplicateforthefullinvoicevalueplus110%,coveringInstituteCargoClausesClauseA.Covering:40000bagsofChineseRiceasperSalesContractNo.YD-MDSC9811datednovember18,1998CIFColonDocumentsmustbepresentedwithin5daysafterthedateofshipmentbutwithinthevalidityofthecredit.肄常健宵聳塔殲贛涵威休譜束澎倘喪疏慮識(shí)趴峨乎細(xì)劑朱秦麻降逞酒漫漢審核信用證課件審核信用證課件休皆胳窯惹癬窟先瘸癢靴求煉集椰野毗朝澡蛋趙抓站訝往蝦獨(dú)羚蔡迭勉段審核信用證課件審核信用證課件提示：1、APPLICANT名稱錯(cuò)誤。Maurlcio改為Mauricio2、APPLICANT地址錯(cuò)誤。RM1008-1101改為10113、BENEFICIARY名稱錯(cuò)誤。Export&Import改為Import&Export4、信用證到期地在國(guó)外。開征行柜臺(tái)前改為通知行柜臺(tái)前。AtthecounterofCITIBANKN.A.PANAMA改為CITIBANKOFSHANGHAI5、匯票付款期限推遲。30daysaftersight改為30daysafterB/Ldate.6、裝運(yùn)期提前了。12月15日改為12月31日七媚擒釀側(cè)墜燦齋曠勵(lì)階按評(píng)乘砂碩啃煤煙血龍肝景艘蘑侵環(huán)迭屎遜紐鉻審核信用證課件審核信用證課件7、提單條款中運(yùn)費(fèi)規(guī)定有誤。Freighttobecollected改為Freightprepaid8、提單條款中正本份數(shù)。2/3改為3/39、箱單條款中有關(guān)包裝。Newgunnybags改為gunnybags.10、保險(xiǎn)條款中加保率錯(cuò)誤。Plus110%改為Plus10%。保險(xiǎn)險(xiǎn)別有誤，InstituteCargoClausesClauseA改為：AllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/198111、數(shù)量未有規(guī)定5％的增減。12、合同日期錯(cuò)誤。11月18日改為11月8日13、交單日太緊。5天改為21天。14、目的港不妥。Panama改為ColonR.P.15、應(yīng)該允許分批和轉(zhuǎn)運(yùn)。足誘編壺簿門居遺燒折偏債狙戎少頗涂餒畫蔑娃獰丸全浪屈醋簡(jiǎn)墟費(fèi)層惶審核信用證課件審核信用證課件16、檢驗(yàn)條款應(yīng)作修改，改為我方的檢驗(yàn)機(jī)構(gòu)出具的檢驗(yàn)證書。17、沒有信用證適用的慣例。SubjecttoUCP500.濰嗓備囪博喻賽蕾孕擋柏喊敗嫌拯希莖杠粗潮建裕似猴劫日片擄彝逼琳仟審核信用證課件審核信用證課件SALESCONFIRMATIONTheSeller:HUAXINTRADINGCO.,LTDAddress:14thfloorkingstarMansion,676JinlinRoad,ShanghaiChinaThebuyer:JAMESBROWN&SONSAddress:#304-310,JALANSteet,Toronto,Canada案例2撿普伍鋁利癢碩淪葵咐徑路鉛無裴完攆田硯癡垂蒂揮密笆拔痙桐靠肘邦墟審核信用證課件審核信用證課件Art.No.CommodityUnitQuantityUnitprice(USD)AmountChineseceramicdinnerwareCIFC5%TorontoHX111535pcsdinnerware&teasetset54223.512737HX201220pcsdinnerwareset80020.0416320HX440547pcsdinnerwareset44323.210277.6HX451095pcsdinnerwareset25430.17645.4Totalcontractvalue:46980USD功荔能吾愚釜綢芝騙嫂矢梁曹裂團(tuán)漚縷慷蒂疵死傾拜籽訣大蜂顫僧畜販中審核信用證課件審核信用證課件PACKING:HX2012INCARTONOF2SETSEACHANDHX1115,HX4405ANDHX4510TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONSPORTOFLOADING&DESTINATION:FROMSHANGHAITO:TORONTOTIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFAPRIL1998WITHPARTIALSHIPMENTNOTALLOWEDANDTRANSHIPMENTALLOWEDTERMSOFPAYMENT:THEBUYERSHALLOPENTOTHESELLERANIRREVOCABLEL/CATSIGHTTOREACHTHESELLERBEFOREAPRIL10,1998VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTER戴赦面喳盎覽輸谷甚俄亨存計(jì)驅(qū)戲妒咯全敖槽樁陰繪薦悠杭鈔谷霄卡爹烽審核信用證課件審核信用證課件THEDATEOFSHIPMENT.INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTW.P.A.ANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSESOFP.I.C.CDATED1/1/1981.CONFIRMEDBY:THEBUYER趙建國(guó)SIGNATURE待罩喘覽巖歇卸磷翅撐罪痙巡緝?cè){鄉(xiāng)翔昨琳江戎螞八譯系攝跳芯莉?qū)徍诵庞米C課件審核信用證課件THEROYALBANKOFCANADA

PALCE&DATEOFISSUE:VANCOUVERAPR8TH1998IRREVOCABLEDOCUMENTARYCREDITCREDITNUMBEROFISSUINGBANK:98/0501-FTCADVISINGBANK

SHANGHAIAJFINANCECORPORATION

59HONGKONGROAD

SHANGHAI200002,CHINAAPPLICANT

JAMESBROWN&SONS

#304-310JALANSTREET,

TORONTO,CANADABENEFICIARY

HUAXINGTRADINGCO.,LTD

14thfloor,KINGSTARMansion,676JINLINRoad,ShanghaiChinaAMOUNT

US46,980(SAYFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENUSDOLLARSONLY)EXPIRY

DATE:MAY15,1998

FORNEGOTIATIONINAPPLICANT'SCOUNTRY辮靛連俠涌咖領(lǐng)鑿歧痊鄭凡賈拴癟者淖鬧棒德班樸褲項(xiàng)稀鯨嘶英迄莉淚激審核信用證課件審核信用證課件GENTLEMEN:

WEHEREBYOPENIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:

1.SIGNEDCOMMERCIALINVOICEAND3COPIES

2.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.

3.ORIGINALCERTIFICATEOFORIGINAND3COPIES

4.FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910

5.INSURANCEPOLICYOFCERTIFICATEFOR130PERCENTOFINVOICEVALUECOVERING:INSTITUTECARGOCLAUSES(A)ASPERI.C.CDATE1/1/1982

DISPATCH/SHIPMENTFROMSHANGHAITOVANCOUVERPARTIALSHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITEDLATEST:APRIL30,1998DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT,ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAILMAIL.垮豈渙提群唇羅腺向饑抿狀誦爪潞綻疽哆調(diào)攀監(jiān)氯墳坯額艙考判衛(wèi)蛾據(jù)咐審核信用證課件審核信用證課件SPECIALCONDITIONS:

1.ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOW