审核信用证 课件

单击此处编辑标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,信用证的审核（练习一）,上海远大进出口公司,(ORIGINAL),SHANGHAI YUANDA IMPORT &EXPORT COMPANY,上海市溧阳路,1088,号龙邸大厦,16,楼,16,TH,floor, Dragon Mansion, 1088,Liyang,Road, Shanghai 200081 China,电话：,0086,21,56666624,传真：,0086,21,56666698,销货合约,SALES CONTRACT,编号,NO.YD-MDSC9811,日期,DATE:1998/11/8,买方：,MAURICIO DEPORTS INTERNATIONAL S.A.,地址：,RM 1008-1011 CONVENTION PLAZA, 101 HARBOR ROAD, COLON, R.P.,电话：,507,25192334,传真：,507,25192333,兹经买卖双方同意成交下列商品订立条款如下：,货物名称及规格,数量,单价,金额,Chinese Rice F.A.Q,Broken Grain(MAX)20%,Admixture(MAX)0.2%,Moisture(MAX)10%,2000 tons,CIFC3 USD 360,USD 720,000,总值：,TOTAL AMOUNT:USD 720,000,SAY US DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLY,REMARKS: With 5% more or less both in amount and quantity at Sellers option.,PACKING: 50kg to one gunny bag. Total 40000 bags.,SHIPMENT:To be effected during December 1998 from Shanghai, China to Colon, R.P. allowing partial shipments and transshipment.,INSURANCE: To be covered for 110% of invoice value against All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981.,PAYMENT: The buyer shall open through a first-class bank acceptable to the seller an irrevocable L/C at 30 days after B/L date to reach the seller November 25 1998 and valid for negotiation in China until the 15,th,day after the date of shipment.,SELLERS BUYERS,SHANGHAI YUANDA MAURICIO,Dear sir(s),We hereby issue in your favor this documentary credit which is available by your at 30 days draft(s) after sight drawn on CITIBANK N.A. PANAMA BRANCH, PANAMA for 100% invoice cost accompanied by the following documents:,1) 2/3 set of original clean on board ocean bill of lading dated to no later than,december,15, 1998 issued to our order notify APPLICANT marked freight to be collected.,2)Commercial invoice in triplicate,3)Packing list in showing gross weight of package and certified that the goods are packed in new gunny bags.,4)Insurance policy or certificate in duplicate for the full invoice value plus 110%, covering Institute Cargo Clauses Clause A.,Covering : 40000 bags of Chinese Rice as per Sales Contract No.YD-MDSC9811 dated,november,18, 1998 CIF Colon,Documents must be presented within 5 days after the date of shipment but within the validity of the credit.,提示：,1,、,APPLICANT,名称错误。,Maurlcio,改为,Mauricio,2,、,APPLICANT,地址错误。,RM1008-1101,改为,1011,3,、,BENEFICIARY,名称错误。,Export&Import,改为,Import & Export,4,、,信用证到期地在国外。开征行柜台前改为通知行柜台前。,At the counter of CITIBANK N.A.PANAMA,改为,CITIBANK OF SHANGHAI,5,、,汇票付款期限推迟。,30 days after sight,改为,30 days after B/L date.,6,、,装运期提前了。,12,月,15,日改为,12,月,31,日,7,、提单条款中运费规定有误。,Freight to be collected,改为,Freight prepaid,8,、,提单条款中正本份数。,2/3,改为,3/3,9,、,箱单条款中有关包装。,New gunny bags,改为,gunny bags.,10,、,保险条款中加保率错误。,Plus 110%,改为,Plus 10%,。,保险险别有误，,Institute Cargo Clauses Clause A,改为：,All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981,11,、,数量未有规定,5,的增减。,12,、合同日期错误。,11,月,18,日改为,11,月,8,日,13,、交单日太紧。,5,天改为,21,天。,14,、目的港不妥。,Panama,改为,Colon R.P.,15,、,应该允许分批和转运。,16,、检验条款应作修改，改为我方的检验机构出具的检验证书。,17,、没有信用证适用的惯例。,Subject to UCP 500.,SALES CONFIRMATION,The Seller: HUAXIN TRADING CO.,LTD,Address: 14th floor,kingstar,Mansion, 676,Jinlin,Road, Shanghai China,The buyer: JAMES BROWN & SONS,Address: #304-310, JALAN,Steet, Toronto,Canada,案例,2,Art.No.,Commodity,Unit,Quantity,Unit price(USD),Amount,C,hinese ceramic dinnerware,CIFC5% Toronto,HX1115,35pcs dinnerware&tea set,set,542,23.5,12737,HX2012,20pcs dinnerware,set,800,20.04,16320,HX4405,47pcs dinnerware,set,443,23.2,10277.6,HX4510,95pcs dinnerware,set,254,30.1,7645.4,Total contract value: 46980USD,PACKING: HX2012 IN CARTON OF 2 SETS EACH AND HX1115, HX4405 AND HX4510 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL :1639 CARTONS,PORT OF LOADING & DESTINATION: FROM SHANGHAI TO: TORONTO,TIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT ALLOWED AND TRANSHIPMENT ALLOWED,TERMS OF PAYMENT: THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10, 1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER,THE DATE OF SHIPMENT.,INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST W.P.A. AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981.,CONFIRMED BY: THE BUYER,赵建国,SIGNATURE,THE ROYAL BANK OF CANADAPALCE & DATE OF ISSUE: VANCOUVER APR 8TH 1998,IRREVOCABLE DOCUMENTARY CREDIT,CREDIT NUMBER OF ISSUING BANK:98/0501-FTC,ADVISING BANKSHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA,APPLICANTJAMES BROWN & SONS # 304-310 JALAN STREET,TORONTO, CANADA,BENEFICIARYHUAXING TRADING CO.,LTD14th floor, KINGSTAR Mansion, 676 JINLIN Road, Shanghai China,AMOUNTUS 46,980(SAY FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN US DOLLARS ONLY),EXPIRYDATE :MAY 15, 1998FOR NEGOTIATION IN APPLICANTS COUNTRY,GENTLEMEN:WE HEREBY OPEN IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE AND 3 COPIES2.PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.3.ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES4.FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO.770099105.INSURANCE POLICY OF CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING: INSTITUTE CARGO CLAUSES(A) AS PER I.C.C DATE 1/1/1982,DISPATCH/SHIPMENT FROM SHANGHAI TO VANCOUVER,PARTIAL SHIPMENTS :PROHIBITED,TRANSHIPMENTS :PROHIBITED,LATEST:APRIL 30,1998,DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN THE VALIDITY OF CREDIT, ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AILMAIL.,SPECIAL CONDITIONS:,1.ALL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME2.DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF USD 35 TO BE DEDUCTED FROM ANY PROCEEDS.,The advising bank is requested to notify the beneficiary without adding their confirmation.,This credit is subject to the uniform customs and practice for documentary credits(1993 )by the international chamber of commerce publication No.500,Yours very truly,THE ROYAL BANK OF CANADA,Signature,1,、,信用证大小写不一致，,EIGHTEEN CHANGE TO EIGHTY,2,、,信用证在国外到期，改为：,FOR NEGOTIATION IN BENEFICIARY COUNTRY,3,、,保险金额过高 改为：,FOR 110% OF INVOICE VALUE,4,、,保险险别错误 ，改为：,W.P.A. AND CLASH & BREAKAGE & WAR RISKS,6,、,目的港有误：改为：,TO TORONTO,7,、,允许转运：改为：,TRANSSHIPMENT PERMITTED,