根据合同审核信用证(1)
信用证审核1
信用证号
01/0501-FCT
合 同 号
SHDS03027
审证结果
1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。
4.合同要求投保的为“中国海洋运输货物保险条款（OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981）”，而信用证投保的为“伦敦协会货物保险条款AINSURANCE CARGO CLAUSES(A) AS PER I.C.C.DATED1/1/1982）”，所选择的保险条款有误，应该根据合同规定选择投保的保险条款。
7.合同中明确规定允许转运和分批装运（SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED），但信用证中（PROHIBITED），应按照合同进行修改。
2.信用证中表明的是在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，这样容易造成逾期，无法兑现信用证，并且这样不符合合同要求，应该改成在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。
3.信用证中保险加成率为30%( FOR 130 PERCENT OF INVOICE VALUE)，与合同规定的10%不符，应改为(FOR 110 PERCENT OF INVOICE VALUE)。
5.信用证中装运的货物数量与合同中标明的数量不一致，信用证中规定的是DS1151 544SETS，还有DS5120 245SETS，而合同中分别为DS1151 542SETS、DS5120 254SETS。应当按照合同所标明的数量进行更改。
一、根据下述合同内容审核信用证,并指出不符之处。(36分)
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No.TH14HK07596.Consignee Insert Name, Address and Phone TO ORDER中远集装箱运输有限公司COSCO CONTAINER LINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA，JAPAN Port-to-Port or Combined Transport BILL OF LADINGLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
根据合同审核信用证
习题二：信用证审核一、思考题：1.何谓信用证？简述其一般流程。
2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3.信用证方式的主要特点是什么？4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1）信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称（9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14）货名及规格（15）价格术语（16）交单期限（17）信用证要求的单据（18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC***RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF. 108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA(ICBKCNZJYYY)SEQUENCE OF TOTAL *27 : 1/1FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT *50 : A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO.102AS0678 LESQUIN CEDEX FRANCEBENEFICIARY *59 : ZHEJIANGMACHINERY IMPORT& EXPORTCORPORATION,350 WENHUI ROAD,HANGZHOU,ZHEJIANG, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 17600.00AVAILABLE WITH *41D : ANY BANKBY NEGOTIATION DRAFTS AT … 42C : SIGHTDRAWEE 42D : BFDCIE2DAXXX*BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED:LOADING IN CHARGE 44A :SHANGHAI CHINAFOR TRANSPORTATION TO 44B :ANTWERPLATEST DATE OF SHIPMENT 44C : 20030725DESCRIPTION OF GOODS 45A :PARTS QTY. UNIT PRICELA1 500PCS @USD10.20 USD5100.00LA2 1000PCS @USD12.50 USD12500.00TOTAL USD 17600.00AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758FREE ON BOARD SHANGHAIDOCUMENTS REQUIRED 46A :+COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTEDWITHIN 15 DAYS AFTER THE DATEOF SHIPMENT,BUT NOT LATERTHAN THE EXPIRY DATE OFCREDIT.CONFIRMATION * 49 : WITHOUTINSTRUCTIONS 78:+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPTTHIS CREDIT BY RETURN SWIFT WILLBE MUCH APPRECIATEDTRAILER : MAC 6B32791ACHK:C7C590AF567A其他参考资料:发票号码: ZJIXM0135 发票日期: 2003年7月15日提单号码: WL-5307 提单日期: 2003年7月20日船名: KAMAN V.151 装运港: 上海集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN一、根据合同审核信用证(一)合同上海远大进出口公司SHANGHAI YUANDA IMPORT & EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI200081 CHINASALES CONTRACTNO.: YD-MDSC9811 DA TE: 2007/11/8BUYERS: MAURICIO DEPORTS INTERNA TIONAL S.A. ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.TEL.: FAX:THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THEQUANTITY AT THE SELLER’S OPTION.PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS. SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.INSURANCE: TO BE COVERED FOR 110% OF INVOICE V ALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DA TED 1/1/1981.PAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASSBANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30DAYS AFTER B/L DATE TO REACH THE SELLER NOV .25,2007 ANDV ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTERTHE DATE OF SHIPMENT.SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY 赵国斌BUYER: MAURICIO DEPORTS INTERNATIONAL S.A. D.H.HONENEY请指出信用证中存在的问题：模拟练习：根据合同审核信用证（一）售货确认书售货确认书SALES CONFIRMATIONNO.LT07060DATE: AUG.10, 2005The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易:The undersigned Sellers and Buyers have agreed to close the following总值TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND ANDSIX HUNDRED ONL Y.装运口岸PORT OF LOADING: DALIAN目的地DESTINA TION: GDANSK转运TRANSSHIPMENT: ALLOWED分批装运PARTIAL SHIPMENTS: ALLOWED装运期限SHIPMENT: DECEMBER, 2005保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110%INVOICE V ALUE COVERING F.P.A. RISKS OFPICC CLAUSE付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/CPAY ABLE 60 DAYS AFTER B/L DA TE,REACHING THE SELLERS 45 DAYS BEFORETHE SHIPMENT一般条款GENERAL TERMS:1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。
根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)
编号：_______________本资料为word版本，可以直接编辑和打印，感谢您的下载根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)甲方：___________________乙方：___________________日期：___________________Powered By Desunsoft首页我的练习陈习模扳题目编号：030212题目名称:布近日寸间• 要求和说明：根据合同内笞南核信用证Q01咚单证员考试国际商务单证缮制与操作试题）20134-27查看参■文件:合同信用证参考誓案：评语：分数：题目要求和说明合同：SALES CONTRACTTHE SELLER: SHANGHAI WILL TRADING. CO., LTD. NO.25 JIANGNING ROAD, SHANGHAI, CHINATHE BUYER:NU BONNETERIE DE GROOTE.AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Time of Shipment: DURING AUG. 2009 BY SEA Shipping Mark: AT SELLER ' S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP , BELGIUM Partial Shipment and Transshipment: ARE ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981.Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLESIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT. SELLERBUYERSHANGHAI WILL TRADING CO., LTDLJSKOUTNO. WILL09068 DATE: JUNE.1,2009 SIGNED AT: SHANGHAI,CHINA NU BONNETERIE DE GROOTE信用证ISSUE OF DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL : 1/140A: FORM OF DOC.CREDIT : IRREVOCABLE20: DOC.CREDIT NUMBER : 132CD637273031C: DATE OF ISSUE : 09071540E: APPLICABLE RULES : UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY : DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK:ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT : NU BONNETERIE DE GROOTEAUTOSTRADEWEG 6 9090 MELLE BELGIUM59: BENEFICIARY :SHANGHAI WILL IMPORT AND EXPORT CO., LTDNO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT : CURRENCY USD AMOUNT 19 500.0041A: AVAILABLE WITH • BY BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT 30 DAYS AFTER SIGHT42A: DRAWEE : NU BONNETERIE DE GROOTE.43P: PARTIAL SHIPMTS : NOT ALLOWED43T: TRANSSHIPMENT : ALLOWED44E: PORT OF LOADING : ANY CHINESE PORT44F: PORT OF DISCHARGE : ANTWERP , BELGIUM44C: LATEST DATE OF SHIPMENT : 09081545A: DESCRIPTION OF GOODS : + 3000 PCS SHORT TROUSERS - 100PCT COTTON TWILL ATEUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACTNUMBER WILL09068.+ 5000 PCS SHORT TROUSERS - 100PCT COTTON TWILL ATEUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACTNUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMENTS REQUIRED : 1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4COPIES2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADEOUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECTNOTIFY THE APPLICANT3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OFEACH PACKAGE SEPARARTELY .5. INSURANCE POLICY/CERTIFICATE ISSUED IN DUPLICATE INNEGOTIABLE FORM, COVERING ALL RISKS, FROMWAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICEVALUE. INSURANCE POLICY/CERTIFICATE MUST CLEARLYSTATE IN THE BODY CLAIMS, IF ANY , ARE PAYABLE IN BELGIUMIRRESPECTIVE OF PERCENTAGE47A:ADDITIONAL CONDITIONS : 1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BEISSUED IN ENGLISH.7/ IN CASE THE DOCUMENTS CONTAIN DISCREPANCIES, WE RESERVE THE RIGHT TO CHARGE DISCREPANCY FEES AMOUNTING TO EUR 75 OR EQUIVALENT.ALL CHARGES ARE TO BE BORN BY BENEFICIARY WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITYOF THIS CREDITWITHOUT单据审核结果[温馨提醒：合同协议是经验性极强的领域，无法思考和涵盖全面，最好找专业律师起草或 审核后使用。
国际商务单证缮制与操作试题
国际商务单证缮制与操作试题一、根据合同审核信用证2006年10月31日上海市纺织品公司收到创鸿(香港)有限公司通过香港南洋银行开来的编号为L8959344的信用证，请根据双方签订的合同(CONTRACT NO: GL0082)对信用证进行审核，指出信用证存在的问题并作出修改。
THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK, LTD. WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.TRAILER: ORDER IS ＜MAC:＞＜PAC:＞＜ENG:＞＜CHK:＞＜PDE:＞MAC: 3CDFF763CHK: 8A1AA1203070此信用证有如下错误：二、根据信用证资料缮制和修改单据用英文制作发票、保险单和海运出口托运单留底国际商务单证缮制与操作试题一、审核信用证1．信用证的性质不符合合同的要求，应将信用证可撤销(revocable)和不保兑(without confirmation)改为不可撤销(Irrevocable)和保兑(confirmed)信用证。
2．议付地．到期地均为香港(HONG KONG)，应改为上海(SHANGHAI)议付银行NANY ANG COMMERCIAL BANK，LTD. H. K. 应改为国内银行。
3．汇票的付期限不符，应将at 20 day's sight，改为at sight4．转船规定与合同规定不符，应将TRANSSHIPMENT PROHIBITED改为TRANSSHIPMENT ALLOWED。
根据合同内容审核信用证(2010年单证员考试国际商务单证缮制与操作试题)
题目要求和说明THE SELLER: SHANGHAI WILL TRADING. CO., LTD.NO.25 NO. WILL09068 DATE: JUNE.1, 2009SIGNED AT: SHANGHAI,CHINAJIANGNINGROAD,SHANGHAI,CHINATHE BUYER:NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUMThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy theunder-mentioned goods according to the terms and conditionsPacking: IN CARTONS OF 50 PCS EACHTime of Shipment: DURING AUG. 2009 BY SEAShipping Mark: AT SELLER’S OPTIONLoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUMPartial Shipment and Transshipment: ARE ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/01/1981.Terms of Payment: THE BUYERSHALL OPENTHROUGH ABANKACCEPTABLETO THE SELLERANIRREVOCABLESIGHT LETTEROF CREDIT TOREACH THESELLER 30 DAYSBEFORE THEMONTH OFSHIPMENT ANDTO REMAINVALID FORNEGOTIATION INCHINA UNTILTHE 15th DAYAFTER THEFORESAID TIMEOF SHIPMENT.SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE张平ISSUE：40E:APPLICABLERULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY：DATE 090910 PLACE IN BELGIUM51D: APPLICANT BANK: ING BELGIUM NV/SV(FORMERLY BANKBRUSSELS LAMBERT SA), GENT50: APPLICANT：NU BONNETERIE DE GROOTE AUTOSTRADEWEG 69090 MELLE BELGIUM59: BENEFICIARY：SHANGHAI WILL IMPORT AND EXPORT CO., LTD NO.25 JIANGNING ROAD, SHANGHAI, CHINA32B: AMOUNT：CURRENCY USDAMOUNT 19 500.0041A: AVAILABLE BY ANY BANK IN CHINA BY NEGOTIATIONWITH…BY42C: DRAFTSAT30 DAYS AFTER SIGHT42A: DRAWEE ：NU BONNETERIE DE GROOTE.43P: PARTIALSHIPMTS：NOT ALLOWED43T:TRANSSHIPMENT：ALLOWED44E: PORT OFLOADING：ANY CHINESE PORT44F: PORT OFDISCHARGE ：ANTWERP, BELGIUM44C: LATESTDATE OFSHIPMENT：09081545A: DESCRIPTION OF GOODS：+ 3000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR10.50/PC AS PER ORDER D0900326 AND SALES CONTRACT NUMBERWILL09068.+ 5000 PCS SHORT TROUSERS – 100PCT COTTON TWILL AT EUR12.00/PC AS PER ORDER D0900327 AND SALES CONTRACT NUMBER WILL09069.SALES CONDITIONS: CFR ANTWERP PACKING: 50PCS/CTN46A:DOCUMEN TS REQUIRED：1. SIGNED COMMERCIAL INVOICES IN 4 ORGINAL AND 4 COPIES2. FULL SET OF CLEANOF LADING, MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT COLLECT NOTIFY THE APPLICANT 3. CERTIFICATE OF ORIGIN.4. PACKING LIST IN QUADRUPLICATE STATING CONTENTS OF EACH PACKAGE SEPARARTELY.5.INSURANCEPOLICY/CERTIFICATE ISSUED IN DUPLICATE IN NEGOTIABLE FORM, COVERING ALL RISKS, FROM WAREHOUSE TO WAREHOUSE FOR 120 PCT OF INVOICE VALUE. INSURANCEPOLICY/CERTIFICATE MUST CLEARLY STATE IN THE BODY CLAIMS, IF ANY, ARE PAYABLE IN BELGIUM IRRESPECTIVE OF PERCENTAGE47A:ADDITION AL CONDITIONS：1/ ALL DOCUMENTS PRESENTED UNDER THIS LC MUST BE ISSUED IN ENGLISH.单据审核结果。
根据外销合同审核信用证
根据外销合同审核信用证一、背景说明信用证是国际贸易中的一种重要支付工具，特别是在外销合同中。
外销合同审核信用证是指根据签订的外销合同对信用证进行审核，确保信用证的条款与合同要求一致，以保障出口商的权益。
本文将从以下几个方面对根据外销合同审核信用证的过程进行详细介绍。
二、信用证审核的目的和重要性外销合同审核信用证的目的是为了保障出口商的权益，确保信用证的条款与合同要求一致，避免出口商因为信用证的条款不符合合同要求而无法获得付款。
信用证作为一种独立的支付工具，具有市场广泛认可度和可靠性，因此对信用证的审核十分重要。
1. 获取外销合同和信用证的副本首先，出口商需要从买方或银行获取外销合同和信用证的副本。
外销合同是买卖双方达成一致的文件，其中包含了交货日期、货物规格、价格等具体条款。
信用证则是银行对买方承诺支付货款的文件，其中也包含了一系列的条件和要求。
2. 仔细阅读和理解信用证的条款出口商需要仔细阅读和理解信用证的条款，包括货物描述、交货日期、付款方式、保险要求等内容。
在阅读过程中，出口商需要特别关注与合同要求不一致的地方，以便在后续进行准确的审核。
出口商需要对比外销合同和信用证的条款，确保两者一致。
如果发现有不一致的地方，出口商需要与买方或银行进行沟通，以确定解决的方案。
4. 检查信用证的有效期和修改记录出口商还需要检查信用证的有效期和修改记录。
如果信用证已经过期或存在多次修改，出口商需要与买方或银行进行确认，以确保信用证的有效性。
5. 准备审核报告最后，出口商需要准备审核报告，将外销合同和信用证的审核情况进行详细记录。
审核报告应包括审核过程中发现的不一致点以及与买方或银行的沟通记录。
这样的审核报告有助于出口商在后续与买方或银行的纠纷中提供证据。
四、审核注意事项在根据外销合同审核信用证的过程中，出口商需要注意以下几个事项：•仔细阅读和理解信用证的条款，确保与外销合同一致。
•若发现任何不一致的地方，及时与买方或银行进行沟通，并争取尽早解决。
2007年单证员考试缮制与操作真题及答案
2007年全国国际商务单证员培训认证考试国际商务单证缮制与操作试题（A）（考试时间：6月17日下午14：00-16：00）一、根据合同审核信用证（本题20分）SHANGHAI TEXTILES IMP. EXP.CORP27 ZHONGSHAN ROAD, SHANGHAI, CHINATEL: 86-21-6318467 FAX:86-21-63291267SALES CONFIRMATIONNo.: ST060311Date: Aug.15.2006TO: SUPERB AIM (HONGKONG) LTD.RM. 504 FUNGLEE COMM BLDG KOWLOON. HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as statedbelow.NAME OF COMMODITY : textileSPECIFICATION: Twill 2/1 108×54/20×20 59THPACKING: Packed in cartons of ten metersQUANTITIY: Total 10000 metersUNIT PRICE: USD 54.00 per meter CIFC2 H. K.TOTAL AMOUNT: USD 540000.00(SAY US DOLLARS FIVE HUNDRED AND FORTY THOUSAND ONL Y.)SHIPMENT: During Oct./Nov.2006 from Shanghai to H.K. with partial shipments permitted.INSURANCE: To be covered by the seller for 110% of total invoice value against all risks and war risks ad per the relevant ocean marine cargo clauses of the PICC dated 1981/01/01.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable L/CPayable at 30 days after B/L date to reach the seller 30 days before the month ofshipment valid for negotiation in China until the 15th day after the date of shipment.REMARKS: Please sign and return one copy for our file.The Buyer: The Seller:AL ICE SHANGHAI TEXTILES IMP .EXP.CORP.HONGKONG SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL,P.O. BOX 64.H .K.Advised through: Bank of China, NO. CN30999/714Shanghai Branch, DA TE: Oct.2th, 2006H.K.To: SHANGHAI TEXTILES IMP EXP CORPORATIONApplicant: SUPERB AIM (HONGKONG)LTD.RM. 450 FUNGLEE COMM BLDG KOWLOON. HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/714 in your favour for a sum not exceedingabout HKD540000.00(SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONL Y)available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1.Signed commercial invoice in 6 copies22.Packing List in quadruplicate.3.2/3 clean on board B/L made out to order notify the above mentioned applicant and marked“Freight Collect” dated not later than October 31th ,2006. From Shanghai to Hongkong, partial shipment are not permitted . 4.Insurance policy in 2 copies covering All Risks and War Risks for 150% invoice value as perthe relevant ocean marine cargo clauses of the PICC dated 1981/01/01.5.Certificate of Origin issued by China Council for the Promotion of International Trade.6. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr.Jeremiah, his signature must be verified by opening bank, certifying the quality to conform tosample submitted on 7th June , 2006.DESCRIPTION OF GOODS :Textile, twill2/1 108×54/20×59th ,Total 10000 meters, Packed in cartons of ten meters, USD 54.00 per meter CIFC2 H, K .SPECIAL INSTRUCTIONS :(1)Shipping advice to be sent by fax to the applicant immediately after the shipment stating our L/C No. shipping mark,name of vessel, goods description and amount as well as the bill of lading NO. and date. A copy of such advice mustaccompany the original documents presented for negotiation.(2)1/3 clean on board B/L sent to applicant by DHL within 24 hours after shipment.(3)We undertake to honour all the drafts drawn inn compliance with the terms of this credit if such drafts to bepresented at our counter on or before Oct 31th, 2006.(4)The negotiating bank is kindly requested to forward all documents to us (HONGKONG SHANGHAI BANKINGCORPORATION QUEEN’S ROAD CENTERAL, P.O. BOX 64 H.K.) in one lot by airmail .It is subject to the Uniform Customs and Practice for Documentary Credit(1993)Revision,international Chamber of Commerce Publication No . 500.Yours faithfullyFor HONGKONG SHANGHAI BANKING CORPORA TION经审核信用证存在如下问题：三、根据已知资料改正下列单据中错误的地方（本题30分）（一）信用证资料Form of Doc. Credit ＊40A :IRREVOCABLEDoc. Credit Number ＊20 :LC-320-0254771Date of Issue 31C :060922Expiry ＊31D :Date 061222 Place CHINAApplicant ＊50 :MARCONO CORPORA TIONRM1001 , STAR BLDG. TOL YO.JAPANBeneficiary ＊59 :QINGDAO(SHANDONG)HUARUI CO.NO.35 WUYI ROAD QINFDAO,CHINAAmount ＊32B :Currency USD Amount 70000.00Pos./Neg.Tol.(%) 39A :5/5Available with/by ＊41D :ANY BANKBY NEGOTIATIONDraft at…42C :DRAFTS AT SIGHT FOR FULL INVOICEV ALUEDrawee 42A :ROY AL BANK LTD.TOL YOPartial shipments 43P :ALLOWEDTransshipment 43T :NOT ALLOWEDLoading in Charge 44A :SHIPMENT FROM CHINESE MAIN PORTFor Transport to 44B :OSAKA,JAPANLatest Date of Ship. 44C :061210Descript. of Goods 45A :HALF DRIED PRUNE 2005CROPGRADE SPEC QNTY UNIT PRICE(CASE) (USD/CASE)A L:500CASE M:500CASE 1,000 22.0 CFR OSAKAB L:1200CASE M:1200CASE 2400 22.0 FER OSAKAPACKING: IN WOODEN CASE,12KGS PER CASETRADE TERMS:CFR OSAKADocuments required 46A:FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUTTO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT PREPAID”AND “NOTIFY MARCONO CORPORATION.RM1001.STAR BLDGTOKYO,JAPAN”﹢MANUALL Y SIGNED COMMERCIAL INVOICE IN TRIPLICA TE(3)INDICATING APPPLICANT’S REF. NO. SCLI-98-0474.﹢PACKING LIST IN TRIPLICATE(3).Details of Charges 71B :ALL BANKING CHARGES OUTSIDE JAPAN ARE FORACCOUNT OF BENEFICIARYPresentation Period 48 :DOCUMENTS TO BE PRESENTED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT,BUT WITHIN THEV ALIDITY OF THE CREDIT.(二)补充资料：发票号码：76IN-C001, 发票日期：2006年9月8日提单号码：NSD220055, 提单日期：2006年12月5日船名：FENGLEIV.66026H 装运港：青岛港集装箱：2×20th FCL CY/CY 出口口岸：青岛海关TRIU 1764332 SEAL05003 合同号：HA1101KHLU1766888 SEAL05004 SHIIPPING MARKS(嘜头) 出口商：青岛华瑞贸易公司MQ净重: 12.00KGS/CASE HA1101毛重：14.00KGS/CASE OSAKA尺码：（20×10×10）CM/CASE NOSI-3400HONGKONG SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL, P.O.BOX64.H.K.Advised through: Bank of China, 3099/714Shanghai Branch, DATE: Oct.2th,2006 H.K.To: SHANGHAI TEXTILES IMP EXP CORPORATION27 ZHONGSHAN ROAD,SHANGHAI.CHINAApplicant: SUPERB AIM(HONGKONG)LTD.RM.450FUNGLEE COMM BLDG KOWLOON. HONGKONGDear Sirs,We hereby open our irrevocable L/C 3099/714 in your favour for a sum not exceeding about HKD540000.00(SAY HK DOLLARS FIVE HUNDRED FORTY THOUSAND ONL Y)Available by your drafts on HSBC at 30 days after sight accompanied by the following documents:1. Signed commercial quadruplicate.2. Packing List in quadruplicate.3. 2/3 clean on board B/L made out to order notify the above mentioned applicant and marked “Freight Collect” dated not laterthan October 31th ,2006. From Shanghai to Hongkong. partial shipment are permitted.4. Insurance policy in 2 copies covering All Risks and War Risks for 150% invoice value as per the relevant ocean marine cargoclauses of the PICC dated1981/01/015. Certificate of Origin issued by China Council for the Promotion of InternationalTrade.7. A certificate issued by the beneficiary and countersigned by buyer’s representative Mr. Jeremiah, his signature must beverified by opening bank, certifying the quality to conform to sample submitted on 7th June. 2006.DESCRIPTION OF GOODS:Textile, twill 2/1 108×54/20×20 59th ,Total 10000 meters. Packed in cartons of ten meters. USD 54.00 per meter CIFC2 H.K.SPECIAL INSTRUCTIONS:(1)Shipping advice to be sent by fax to the applicant immediately after the shipment stating our L/C No. shipping mark, name of vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negotiation.(2)1/3 clean on board B/L sent to applicant by DHL within 24 hours after shipment.(3)We undertake to honour all the drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct, 31th .2006(4)The negotiating bank is kindly requested to forward all documents to us(HONGKONG SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL, P.O.BOX 64,H.K.)in one lot by airmail .It is subject to the Uniform Customs and Practice for Documentary Credit(1993)Revision, International Chamber of Commerce Publication No.500Yours faithfullyFOR HONGKONG SHANGHAI BANKING CORPORATION3. 出口收汇核销单出口收汇核销单出口收汇核销单出口收汇核销单存根监制章出口退税专用编号：964087153 编号：964087153 编号：964087153缮制错误的地方有四、根据已知资料制单（本题40分）（一）合同资料售货确认书SALES CONFIRMATIONNO. 05SUG0012DATE: FEB.6.20005The sellers: The buyer:ZHONGCHENG INTERNATIONAL TRADE CO..LTD GREEN TRADE CO.20. HANZHONG RD..NANJING,P.R OF CHINA 22 MARK STREET,OSLI, NORW AY下列签字双方同意按以下条款达成交易：The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below：TOTAL AMOUNT:SAY US DOLLARS THIRTY FIVE THOUSAND ONL Y5. 装运期限：TIME OF SHIPMENT:NOTLATER THAN APRIL 30,2005.PARTIAL SHIPMENT ALLOWED.6.装运口岸：PORT OF LOADIND:CHINA PORT7.目的口岸：PORT OF DISCHARGE: OSLO NORWAY8.付款方式：PAYMENT: BY D/P AT 30 DAYS AFTER B/L DATE8.保险：INSURANCE: TO BE EFFECTED BY THE SELLER AT 110% OF THE INVOICE V ALUE COVERING ALL RISK AND W AR RISK AS PER PICC CLAUSES.9.单据：DOCUMENTS:﹢SIGNED INVOICE IN 3 COPIES.﹢FULL SET OF CLEAN ON BOARD B/L ISSUED BY APL SHIPPING CO.﹢DETAILED PACKING LIST﹢INSURANCE POLICYThe Buyer: The Seller:MARY LI LING(二)补充资料：发票号：ET335制作发票和装箱单的日期：05.04.10报检单位联系人：张敏电话：67678333船名：SPRING V.001, 开船日：05.04.15集装箱数量和编号：3＊40‘，APLU 1234501.1234502.1234503商品编码：8204.1100包装情况：Style 1018 10套一纸箱每箱毛重12公斤净重10公斤体积0.2m3/箱1018 10套一纸箱每箱毛重10公斤净重8公斤体积0.1m3/箱假定此货物属法定检验范围报检随附单据为合同、发票、装箱单托收银行：中国银行江苏分行船嘜GREEN05SUG0012OSLOCTN.1/11231.报检单：中华人民共和国出入境检验检疫出境货物报检单报检单位（加盖公章）众诚国际贸易有限公司编号：AN5009报检单位登记号：1462845217 联系人：电话：报检日期：年月日2.汇票BILL OF EXCHANG凭Drawn under信用证或购买证第号L/C or A/P No,日期年月日Dated按息付款Payable with interest @ % Per annum号码南京年月日No. Exchange for China.见票日后（本汇票之正本未付）付At Sight of this First of Exchange(Second of exchange being unpaid) Pay to the order of 或其指定人金额The sum of此致ToZHONGCHENG INTERNATIONAL TRADE CO , LTD张敏3.装箱单：DETAILED PACKING LISTTO: INVOICE NO.DATE:S/C NO:L/C NO.经审核，信用存在的问题如下：1、开征申请人地址填写错误，应将“RM FUNGLEE BLDG KOWLOON, HANGLONG”修改为”RM.504 F UNGLEE COMM BLDG KOWLOON,HONGKONG”2、信用证币别与合同不符，将“HKD540000.00”修改为”USD540000.00”3、汇票条款与合同不符，应将“at 30 days after sight”修改为“at 30 day after B/L”。
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根据合同审核信用证
以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。
买卖合同
进口国开来的信用证：
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DA TE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP.
NO.97 MAOMING NAN ROAD
SHANGHAI P. R. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONL Y)
THE CREDIT IS A V AILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE V ALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DA TE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666 600PCS @USD15.50/PC USD9300.00
ART. NO.HX88 600PCS @USD16.30/PC USD9780.00
ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT NO.SH2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO W AREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF V ALUE AS PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATEL Y AFTER SHIPMENT ADVISING THE INVOICE V ALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
EASTERN
2008X826
LONDON
NO.1-80
PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE V ALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
经审核，信用证存在以下问题：
1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008
年10月20日;
2.根据合同信用证的到期地点不应在英国，而应在中国。
3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。
4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONL Y。
5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。
6.根据合同，可以分批装运，信用证错为不可以分批。
7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。
8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。
9.货物描述中的合同号错为SH2008X806。
10.根据合同，保险险别是一切险和战争险，信用证错为一切险。
11.合同上的交单期为提单后15天，而信用证错为10天。
12.信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。