信用证审核练习

根据下述合同内容审核信用证，并指出不符之处

Exercise 1

Sales Contract

The Seller: SHANGHAI SHENG DA CO., LTD.

UNIT C 5/F JINGMAO TOWER No. SD080215

SHANGHAI, CHINA

The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJ

DHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:

Packing: In Cartons Shipping Mark: A.E.

CHITTAGONG

Time of Shipment: During May, 2008

Loading Port and Destination: From Shanghai to Chittagong

Partial Shipments and Transshipment: Allowed

Insurance: T o be effected by the buyer

Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.

The Seller The Buyer

SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE

信用证

SEQUENCE OF TOTAL 27: 1/1

FORM OF DOC. CREDIT 40A: IRREVOCABLE

DOC. CREDIT NUMBER 20: 06660801

DATE OF ISSUE: 31C: FEBRUARY 24, 2008

APPLICABLE RULES 40E: UCP LATEST VERTION

DATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE

26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITED

IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.

UNIT C 5/F JINGMAO TOWER

SHANGHAI, CHINA

AMOUNT 32B: CURRENCY HKD AMOUNT 9800.00 AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHT

DRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH

PARTIAL SHIPMENTS 43P: NOT ALLOWED

TRANSSHIPMENT 43T: NOT ALLOWE

LOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTS

IN CHARGE AT/FROM

TRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008

DESCRIP OF GOODS 45A: TAPE RULES

(1) 2000 DOZ PAIR MODEL: JH-395W

SIZE:3M x 16MM @ HKD3.60 PER DOZEN

CIF CHITTAGONG

(2) 500 DOZ PAIR MODEL: JH-386W

SIZE: 3M x 16MM @ HKD4.20 PER DOZEN

CIF CHITTAGONG

PACKING: EXPORT STANDARD SEAWORTHY

PACKING

DOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE

+ SIGNED PACKING LIST IN TRIPLICATE

+ G.S.P. CERTIFICATE OF ORIGIN FORM A

+ BENEFICIARY’S CERTIFICATE STATING THAT

ONE SET OF ORIGINAL SHIPPING DOCUMENTS

INCLUDING ORIGINAL “FORM A” HAS BEEN

SENT DIRECTLY TO THE APPLICANT AFTER

THE SHIPMENT

+ INSURANCE POLICY OR CERTIFICATE

ENDORSED IN BLANK FOR 100 PCT OF CIF

VALUE, COVERING W.P.A. AND WAR RISKS

+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”

OCEAN BILLS OF LADING MADE OUT TO

ORDER AND BLANK ENDORSED MARKED

“FREIGHT COLLECT”AND NOTIFY APPLICANT

ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BE

MARKED “DRAWN UNDER AB BANK LIMITED,

IMAMGANJ BRANCH CREDIT NO. 06660801

DATED FEBRUARY 24, 2008”

+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESH

ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15

DAYS AFTER THE DATE OF ISSUANCE OF THE

SHIPPING DOCUMENTS BUT WITHIN THE

VALIDITY OF THE CREDIT

CONFIRMATION 49: WITHOUT

INSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THE

REVERSE OF THIS CREDIT

ALL DOCUMENTS INCLUDING BENEFICIARY’S

DRAFTS MUST BE SENT BY COURIER SERVICE

DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT

OF THE DRAFTS AND DOCUMENTS WE SHALL

MAKE PAYMENT AS INSTRUCTED BY YOU. Exercise 2

SALES CONFIRMATION

No. LT07060

DATE: AUG. 10, 2005

The Sellers: AAA IMPORT AND EXPORT CO. The Buyers: BBB TRADING CO.

222 JIANGUO ROAD P.O.BOX 203

DALIAN, CHINA GDANSK, POLAND

The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated bellowed:

TOTAL USD45,600.00 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND SIX HUNDRED ONLY.

PORT OF LORDING: DALIAN

DESTINATION: GDANSK

TRANSSHIPMENT: ALLOWED

PARTIAL SHIPMENTS: ALLOWED

SHIPMENT: DECEMBER, 2005

INSURANCE: TO EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A.

OF PICC CLAUSE

PAYMENT: BY TRANSFERABLE L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 4 DAYS BEFORE THE SHIPMENT

GENERAL TERMS:

1. Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.

2. The buyers are to assume full responsibilities for any consequences arising from:

(a) the use of packing, designs or pattern made of order;

(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;

(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.

David King 苏进

The Buyers The Sellers

Please sign, and return one copy

LETTER OF CREDIT

FORM OF DOC. CREDIT *40A: IRREVOCABLE

DOC. CREDIT NUMBER *20: 70/1/5822

DATE OF ISSSUE 31C: 051007

EXPIRY 31D: DATE 060115 PLACE POLAND

ISSUING BANK 51D: SUN BANK, P.O. BOX 201 GDANSK, POLAND APPLICANT *50: BBB TRADING CO.

P.O. BOX 203 GDANSK, POLAND BENEFICIARY *59: AAA IMPORT AND EXPORT CO.

222 JIANGUO ROAD, DALIAN, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 45,600.00 AVAILABLE WITH/BY *41A: BANK OF CHINA DALIAN BRANCH

BY DEF PAYMENT

DEFERRED PAYM. DET. *42P: 60 DAYS AFTER B/L DATE

PARTIAL SHIPMENTS 43P: NOT ALLOWED

TRANSSHIPMENT 43T: ALLOWED

LOADING IN CHARGE 44A: SHANGHAI

FOR TRANSPORT TO…44B: GDANSK

LATEST DATE OF SHIP. 44C: 051231

DESCRIPT. OF GOODS 45A: 65% POLYESTER 35% COTTON LADIES SHIRTS

STYLE NO. 101 200 DOZ @ USD60/PCE

STYLE NO. 102 400 DOZ @ USD84/PCE

ALL OTHER DETAILS OF GOODS ARE AS PER

CONTRACT NO. LT07060 DATED AUG. 10, 2005.

DELIVERY TERMS: CIF GDANSK

(INCOTERMS 2000)

DOCUMENTS REQUIRED 46A:

1. COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O.BOX 211, GDANSK, POLAND

2. FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGH PREPAID, MENTIONING GROSS WEIGHT AND NET WEIGHT.

3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.

4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.

5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND.

ADDITIONAL COND. 47A:

+ ALL DOCS MUST BE ISSUED IN ENGLISH.

+ SHIPMENTS MUST BE EFFECTED BY FCL.

+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C L/T07060, GDAND, C/NO.

+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822.

+ FOR DOCS WHICH DO NOT COMPLY WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50.00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.

信用证审核中常见问题汇总

信用证审核中可能会发现的问题有：信用证的性质信用证未生效或有限制生效的条款；信用证为可撤销的；信开信用证中没有保证付款的责任文句；信用证内漏列适用国际商会UCP规则条款信用证未按合同要求加保兑：信用证密押不符。信用证有关期限信用证中没有到期日(有效期)；到期地点在国外；信用证的到期日和装运期有矛盾；装运期、到期日或交单期规定与合同不符；装运期或有效期的规定与交单期矛盾；交单期限过短。信用证当事人开证申请人公司名称或地址与合同不符：受益人公司名称或地址与合同不符。信用证金额货币信用证号码有矛盾；信用证金额不够(不符合合同、未达到溢短装要求)，金额大小写不一致；信用证货币币种与合同规定不符。汇票付款期限与合同规定不符；没有将开证行作为汇票的付款人。分批和转运分批规定与合同规定不符；转运规定与合同规定不符；装运港口与合同规定或成交条件不符；

目的地不符合同或成交条件；装运期限与合同规定不符。货物货物品名规格不符；货物数量不符；货物包装有误：商品单价有误；贸易术语错误；使用术语与条款有矛盾：货物单价数量与总金额不吻合；证中援引的合同号码与日期错误；漏列溢短装规定。单据发票种类不当；商业发票要求领事签证；提单收货人一栏的填制要求不当；提单抬头和背书要求有矛盾；提单运费条款规定与成交条件矛盾；正本提单全部或部分直寄客户；产地证明出具机构有误(国外机构或无授权机构)；漏列必须提交的单据(如CⅣ成交条件下的保险单)；空运提单收货人不是正证行；费用条款规定不合理；运输工具限制过严；要求提交的检验证书种类与实际不符；要求提供客检证书；保险单种类不对；保险险别范围与合同规定不一致；投保金额未按合同规定。

实训十一信用证的审核与修改

实训十一信用证的审核与修改实训目的与要求: 1.能够审核信用证 2. 能够修改信用证重点: 能够审核并修改信用证难点:能够审核并修改信用证实训项目:根据背景资料审核并修改: http://10.99.36.252/icd3 实训指导: 要求说明：请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。提示： 1．审核L/C 的商品货号是否与合同不一致。 2．审核金额（大写/小写）是否与合同不一致。 3. L/C 条款是否与合同相应条款不符。（例如：保险条款在合同中写明All Risks as perC.I.I dated 1/1/1982. 但L/C 显示War Risk and All risks. ） 4．付款方式是否不符合同要求。（例如：合同中为by sight L/C, 而信用证中为draft at 30days' sight. ）注意：信用证本身常出现的问题： 1．注意L/C 的到期地点。 2．信开本信用证应写明"subject to UCP 600"。 3．注意信用证"三期"，即：有效期、装运期和交单期。 4．L./C 中的"软条款"。（例如：要求卖方提交客检证书；正本B/L 全部或部分直寄客户。）修改信用证应注意: --对信用证修改内容的接受或拒绝有两种表示形式: --收到信用证修改后,应及时检查修改内容是否符合要求,并分别情况表示接受或重新提出修改 ---对于修改内容要么全部接受,要么全部拒绝；部分接受修改中的内容是无效的； ---有关信用证修改必须通过原信用证通知行通知才算真实、有效；通过客户直接寄送的信用证修改申请书或修改书复印件不是有效的修改 ---明确修改费用由谁承担，一般按照责任归属来确定修改费用由谁承担

国际结算试题三篇

国际结算试题三篇篇一：国际结算试题简答题 1、简述福费廷业务特点。 2、简述循环信用证的循环原理。 3、简述托收项下出口押回与信用证项下出口押汇的区别。 4、简述远期D/P和D/A异同点。 5、简述国际保理业务及应用。 6、假远期信用证及应用。 7、汇票的抬头是指什么？有几种填写方法？ 8、A公司出口一笔货物，提单日期为5月21日通过中国银行办理D/A30days after sight支付方式的托收手续。6月1日单到国外代收行，代收行当天即向付款人提示汇票。付款人应于何日付款？何日取得单据（不计优惠期）？ 9、简述票据的特性。 10、信用证是什么？它有哪些作用 11、打包放款与预支信用证的异同。 12、备用证与银行保函的异同。？参考答案 1、答：（1）主要提供中长期贸易融资（2）债权凭证的购买无追索权（3）融资金额一般较大（4）债权凭证须经担保（5）按规定的时间间隔出具债权凭证（6）主要以美元、欧元以及英镑作为计价货币

（7）业务项下的商品交易主要是资本性商品交易（8）绝大多数包买票据业务的债务以各种汇票或本票形式出现 2、答：循环信用证可分为按时间循环和按金额循环。 A、按时间循环信用证是规定可以按一定的时间周期循环使用信用证上约定的金额，直到达到信用证约定的期限或总金额为止的循环信用证。可分为非积累和可积累的两种。非积累循环信用证指规定不能将上一个循环周期内未用完的信用证金额在下一个循环周期内积累使用。可积累循环信用证指规定可以将上一个循环周期内未用完的信用证金额在下一个循环周期内积累使用。 B、按金额循环信用证是规定信用证每被使用一次之后，可以恢复到原金额被再度循环使用多次，直至达到信用证约定的次数或中金额为止的循环信用证。可分为自动循环、半自动循环和被动循环。自动循环信用证指规定信用证每被使用一次后，指定兑现银行可以立即自动将其恢复金额再度循环使用。半自动循环信用证规定信用证每被使用一次后，只要指定兑现银行没有在约定期限内收到开证行发出撤销循环的指示，即可自行将其恢复到原金额再度循环使用。被动循环信用证规定信用证每被使用一次后，指定兑现银行必须在收到开证行发出允许循环的指示后，才能将其恢复到原金额再度循环使用。 3、答：托收项下出口押汇与信用证项下的出口押汇的根本区别在于

信用证实训

一、根据下列信用证回答问题 TO： BANK OF CHINA SHANGHAI BRANCH FROM： THE HONGKONG AND SHANGHAI BANKING CORPORATION NEW YORK BRANCH LC NO：1678 APPLICANT：HOME TEXTILES CO.LTD. 220 HILL STREET ,NEW YORK,NY.,U.S.A. BENIFICIARY: SHANGHAI TEXTILE IMP AND EXP CORPORATION 27 ZHONGSHAN ROAD SHANGHAI.P.R. CHINA. DATE OF ISSUE: 30 FEB 1997 EXPIRY DATE AND PLACE: 30 APR 1997 SHANGHAI AMOUNT: USD 64,500 (SAY U.S. DOLLARS SIXTY FOUR THOUSAND AND FIVE HUNDRED ONLY) AVAILABLE BY NEGOTIATION WITH ANY BANK AGAINST BENEFICIARY'S DRAFT AT 30 DAYS SIGHT DRAWN ON US SHIPMENT FROM SHANGHAI TO NEW YORK NOT LATER THAN 15 APR 1997 PARTIAL SHIPMENTS ALLOWED TRANSHIPMENT NOT ALLOWED DOCUMENTS REQUIRED: --COMMERCIAL INVOICE IN DUPLICATE --FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT OUR ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT --INSURANCE POLICY/CERTIFICATE COVERING W.A. AND W.R. AS PER CIC 1/1/1981 COVERING:10,000 METER 100 PCT COTTON PRINT 54/56" AT USD 6.45 PER METER CIF NEW YORK SHIPPING MARKS:

信用证练习题

第一章信用证一、练习题（一）中英文术语、短语互译 1. 不可撤销信用证 2. 开证日期 3. 电汇索偿 4. 一切银行费用 5. 佣金 6. 出票根据 7. 正本单据 8. 通知行 9. 账户 10 保兑行 1. Applicant 2. Beneficiary 3. Negotiation Bank 4. Drawee Bank

5. Expiry Date 6. Documentary Credit 7. Documents Required 8. Special Conditions 9. Up to an Aggregate Amount of 10. The Full Name and Address of the Openers 二单项选择题 1.不可撤销信用证在信用证的有效期内，未经（）的同意，开证行或开证人不得撤销或修改。 A. 受益人 B. 开证人 C. 开证行 D. 受益人 2.根据《UCP600》的规定，若信用证没有注明（）字样，则认为该信用证为不保兑信用证。 A. Confirmed B. Revocable C. Revolving D. Transferable 3.在进料加工贸易中，经常先向外商购买原材料或配件，我方加工成品后再卖给该外商。为了避免上当受骗，我方应采用（）比较稳妥。 A.保兑信用证 B. 可转让信用证 C. 预支信用证 D. 对开信用证 4.下列对信用证有效期的描述，属于直接写明具体日期的是（）

A. Documents must be presented for negotiation within 10 days after the on board date of bill of lading B. Negotiation must be on or before the 15th day of shipment C. This L/C is valid for negotiation in China until Oct. 1. 2002 D. Documents to be presented to negotiation bank within 15 days after shipment. 5.根据《UCP600》的规定，如使用“于或约于”之类的词语限定装运日期，银行将视为在所述日期前后各（）内装运，起讫日包括在内。 A. 3天 B. 5天 C. 7天 D. 10 天 6.下列词组中，表示“议付行”的是（）。 A. Confirming Bank B. Opening Bank C. Negotiation Bank D. Advising Bank 7.根据《UCP600》的规定，若信用证没有特别说明，则信用证（）。 A. 未注明“Transferable”字样或条款，即为可转让信用证。 B. 未注明“Irrevocable”字样，即为可撤销信用证。 C. 未注明“Confirmed”字样，即为不保兑信用证。

信用证审核和制单注意点

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