已做信用证审核修改练习题

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 CONTRACT

Contract No.: 055756

Date: 21st. July 2005

Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation

Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shaped

Broken Grains (Max): 5%

Admixture (Max): 0.25%

Moisture (Max): 15%

Quantity: 30 000 metric tons with 10% more or less at the seller’s option Packing: Packed in gunny bags of 50kg each

Unit Price: USD400 per M/T FOB stowed Shanghai gross for net

Amount: USD12 000 000 (SAY TWELVE MILLION ONLY)

Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowed

Insurance: To be covered by the buyer

Payment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipment

Midland Bank Ltd., London

Aug. 18th, 2005

Advising Bank: Applicant: ABC Company Ltd. Bank of China Shanghai Branch

Beneficiary: Amount: Not exceeding USD12 000 000

Shanghai cereals and oil

Imp. & Exp. Corp.

Shanghai, China

Dear Sirs,

At the request of ABC Co. Ltd., London, we hereby issue in your favor this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:

1. Signed commercial invoice in 3 copies.

2. Full set of 2/3 clean on board bills of lading made out to order and blank endors ed marked “Freight Prepaid” and notify applicant.

3. Certificate of origin issued by AQSIQ.

4. Insurance policy for full invoice value plus 10% 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 within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.

Covering 30 000 metric tons Chinese White Rice Long-shaped

Broken Grains: 5%

Admixture: 0.25%

Moisture: 15%

At USD400.00 per M/T FOB Shanghai, packed in plastic bags.

Shipment from Chinese port to London during Oct. / Nov. 2005

Transshipment is prohibited, partial shipment prohibited.

This credit is valid for negotiation before Dec. 15th, 2005 in London.

Special Conditions: Documents must be presented for negotiation within 5 days 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 (1993 Revision), 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”。

2 信用证性质不符合合同的要求，将Revocable 改成Irrevocable。

3 汇票的付款期限有误，应将at 30 days after sight 改为15。

4运输条款有误，因合同规定采用FOB 贸易术语，因此，运费条款“Freight Prepaid” 应改为“Freight Collect”。

5 删除保险条款。由于合同规定采用FOB 贸易术语，故不应该有出口方提供保险单。

6 检查条款应当删去，“Inspection Certificate issued by applicant” 因为是信用证软条款。或者改为“Inspection Certificate issued by beneficiary”

7 信用证没有溢短装条款规定，而合同有，故要加上“30000 m/t with 10% more or less at the seller’ option”。

8 信用证对规格的描述，没有采用品质机动幅度，应改为“Chinese White Rice Long-shaped Broken Grains: 5% Admixture: 0.25% Moisture: 15% 。

9 贸易术语FOB 后漏掉：“stowed”，应加上。

10 包装条款有误，合同规定gunny bags，而信用证却规定为plastic bags，应改为“gunny bags”。

11 重量的计算方法“以毛作净”在合同里有规定，而信用证漏掉了这一条款，应补上“gross for net 大写”。

12装运港有误，信用证中笼统规定为Chinese port，而采用FOB 贸易术语，其后一定要采用具体的港口，按照合同，应该为Shanghai。

13分批装运和转船规定与合同不符，“prohibited” “allowed 大写” 应将改为。

14 信用证议付有效期地点有误，根据国际贸易惯例，信用证议付有效期地点应在受益人所在国，在这笔业务中应该是Shanghai 而不是New York。

15 信用证议付有效期规定不符合国际惯例，应将在提单出单后 5 天交单改为“15”。

SIGNATURES

二、根据所给信用证回答问题

FROM: INDUSTRIAL BANK OF JAPAN, LIMITED, TOKYO

TO: BANK OF CHINA, SHANGHAI

SQUENCE OF TOTAL: 27: 1/1

FORM OF DOC. CREDIT: 40A: IRREVOCABLE

DOCU. CREDIT NO.: 20: ILC136107800

DATE OF ISSUE: 31C: 051015

DATE N PLACE OF EXP.: 31D: 051215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50: ABC COMPANY, 1-3 MACHI KU STREET, OSAKA, JAPAN BENEFICIARY: 59: SHANGHAI DA SHENG CO., LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI ,CHINA.

CURRENCY CODE, AMOUNT:32B: USD21240.00

AVAILABLE WITH /.BY ... 41D: BANK OF CHINA BY NEGOTIATION DRAFTS AT...: 42C: SIGHT FOR 100PCT INVOICE VALUE

DRAWEE: 42D: THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE PARTIAL SHIPMENT: 43P: ALLOWED

TRANSSHIPMENT: 43T: NOT ALLOWED

LOAD/DISPATCH/TAKING :44A: SHANGHAI

TRANSPORTATION TO...: 44B: OSAKA/TOKYO

LATEST DATE OF SHIPMET: 44C: 051130

DESCRIP GOODS/SERVICE: 45A: 4,000 PCS “DIAMOND” BRAND CLOCK ART NO. 791 AT

USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW

CARTONS

DOCUMENTS REQUIRED: 46A:

IN 3 FOLD UNLESS OTHERWISE STIPULATED:

1. SIGNED COMMERCIAL INVOICE.

2. SIGNED PACKING LIST.

3. CERTIFICATE OF CHINESE ORIGIN.

4. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT.

5. *COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE.

6. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE, COVERING W.P.A RISKS AND WAR RISKS.

7. 2/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING, MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.

ADDITIONAL CONDITION:47A:

ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER INDUSTRIAL BANK OF JAPAN, LTD., HEAD OFFICE, CREDIT NO. ILC136107800 DATED OCT.15, 2005” AND THE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT.

T/T REIMBURSEMENT IS NOT ACCEPTABLE

DETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE JANPAN ARE FOR BENEFICIARY’S ACCOUNT

PRESENTAION 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

SPECIAL INSTRUCTION TO THE ADVISING BANK: ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO OUR HEAD OFFICE. MARUNOUCHI, CHIYODA-U, TOKYO, JAPAN 100, ATTN. INTERNATIOANL BUSINESS DEPT. IMPORT SECTION, IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS, WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU. SEND. TO REC, INFO. 72: ACKNOWLEDGE RECEIPT

TRAILER ORDER IS

IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION),INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.

根据上述信用证内容，回答下列问题：

1. 本信用证的种类为（至少四种）IRREVOCABLE , DOCUMENTTURY, NEGOTIATION , SIGHT , UNCONFIRMED LC 。

2. 该信用证的有效期、交单期分别为05年12月15日，05年12月15日。

3. 如果已装船提单的签发日为11月15日，则受益人最迟应在几月几日向银行交单？11月30日

4. 该信用证项下，汇票的种类是什么? SIGHT,即期。汇票的付款人是THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE 。

5. 受益人应提交的单据种类及其份数为__________________。

6. 根据《跟单信用证统一惯例》（UCP500）的有关规定对标有“*”符号的部分内容进行分析，并指出这种条款对受益人的影响。