(完整版)审核信用证题目及答案

11.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。SALESCONFIRMATIONSellers：ContractNo.:HK012TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATIONDate：FEB.12,2014188JIANSHEROADTANGSHAN,CHINASignedat:TANGSHANBuyers：HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET,HONGKONGTheundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:Art.No.DescriptionQuantityUnitPriceAMOUNTARTNO.P97811ARTNO.P97801AIRCONDITIONER(HUALINGBRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFRDUBAIHKD500000.00HKD500000.0020000PCSHKD1000000.00With10%moreorlessbothinamountanquantityallowedattheseller’soption.TotalValue:HKD1000000.00Packing:2PCPERCARTONTimeofShipment:APR.30,2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks:A.B.C./DUBAI/NOSI-20000/MADEINCHINA2TO:BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.DEARSIRS:WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY’SDRAFT(S)ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:(1)3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.(2)INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA(3)CERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,@HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORSHIPMENT:30THAPRIL,2014.EXPIRYDATE:15THMAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLER’SOPTION.OTHERTERMSANDCONDITIONS:SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.审核结果：（1）HONGYAN错误，应为HONGYANG。（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32.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,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELTAPERULESJH-392W3M×16MMJH-380W3M×16MM2000DOZPAIR500DOZPAIRCFRChittagongUSD3.60/DOZPAIRUSD4.20/DOZPAIRUSD7,200.00USD2,100.00USD9,300.00TOTALAMOUNT:U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLYPacking:InCartonsShippingMark:A.E.CHITTAGONGTimeofshipment:DuringMay,2008PartialShipmentandTransshipmentareallowed.Insurance:TobeeffectedbythebuyerTermsofPayment:heBuyershallopenthroughabankacceptabletotheSelleranIrrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.TheSeller:SHANGHAISHENGDACO.,LTDTheBuyer:ALFAGAENTERPRISELETTEROFCREDITSEQUENCEOFTOTAL27:1/1FORMOFDOC.CREDIT40A:IRREVOCABLEDOC.CREDITNUMBER20:06660801DATEOFISSUE31C:FEBRUARY24,2008APPLICABLERULES40E:UCPLATESTVERSIONDATEANDPLACEOFEXP.31D:MAY23,2008INBANGLADESHAPPLICANT50:ALFAGAENTERPRSE4LETTEROFCREDIT26,IMAMGONJDHAKA,BANGLADESHISSUINGBANK52A:ABBANKLIMITEDIMAMGANJBRANCH,40IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAIDASENGCO.,LTD.UNITC5/FJINGMAOTOWERSHANGHAI,CHINAAMOUNT32B:CURRENCYHKDAMOUNT9800.00AVAILABLEWITH/.BY…41D:ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C:DRAFTSAT60DAYSSIGHTFOR100PCTINVOICEVALUEDRAWEE42D:ABBANKLIMITED,IMAMGANJBRANCHPARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADING/DISPATCHING/TAKING44A:ANYCHINESEPORTSFORTRANSPORTTO…44B:CHITTAGANGSEAPORT,BANGLADESHLATESTDATEOFSHIPMENT44C:MAY2,2008DESCRIPTOFGOODS.45A:TAPERULES(1)2000DOZPAIRMDEL:JH-395WSIZE:3MX16MM@HKD3.6PERDOZENCIFCHITTAGONG(2)500DOZPAIRMODEL:JH-386WSIZE:3MX16MM@HKD4.2PERDOZENCIFCHITTAGONGPACKING:EXPORTSTANDARDSEAWORTHYPACKINGDOCSREQUIRED46A:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE+SIGNEDPACKINGLISTINTRIPLICATE+G.S.P.CERTIFICATEOFORIGINFORMA+BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANTAFTERTHESHIPMENT.+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVAL