信用证审证练习题(3)

根据下面的销售合同审核信用证。

合同条款：
卖方：中国机械进出口公司
买方：史密斯公司
商品名称：挖掘机
数量；15台
单价：CFR欧洲主要港口每台60 000.00瑞士法郎
总值：900 000.00瑞士法郎
装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船
付款条件：凭不可撤销即期信用证付款
签订日期和地点：2002年6月15日于北京
合同号码：B1125
信用证内容：
Irrevocable Documentary Credit No. 2234 dated June 25, 2002
Advising Bank: Bank of China, Beijing
Applicant: China National Machinery Imp. /Exp. Corp
Beneficiary: Smith & Co.
Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only)
Expiry Date: September 15, 2002 for negotiation in China
We hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents:
(1)Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002.
(2)Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering:
15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports.
(3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value.
Shipment is to be effected during August 2002 from China Port to European Main Ports.
Partial shipments prohibited. Transshipment allowed.
We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be duly
honored at maturity.
附参考答案：
Dear sirs,
We have received your L/C No. 2234 but regret to say that we have found some discrepancies in the above mentioned L/C.
Please make the following amendments in the L/C.
(1)The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith Co.
(2)Swiss Francs instead of French Francs.
(3)Delete insurance clause.
(4)“Partial shipments prohibited” should read “Partial shipments allowed.”
As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.
Yours faithfully
根据下面的销售合同审核信用证。

销售合同主要条款：
合同号码：02/51
卖方：中国化工公司
买方：纽约染料公司
商品名称：染料
数量：200桶
单价：FOB上海每桶50美元
总额：10 000美元
交货期：不迟于2002年9月12日，不允许分批装运
付款条件：不可撤销的见单后60天付款的信用证
信用证内容：
Trust Bank
New York
Date: June 15, 2002
Irrevocable Credit
No. 10002 China Chemical Co. (Beneficiary)
Gentlemen:
For the account of New York Dye Co. (account party) we hereby authorize you to draw on us at 90 days after sight to the extent of US$ 10,000.00 (Say US Dollars Ten Thousand Only).
Your drafts must be accompanied by the following documents (complete sets unless otherwise stated) evidencing shipment(s) of: 200 drums of dye at $50.00 per drum CFR Shanghai, from
Shanghai to New York, details as per your S/C No. 02/54.
Invoice in triplicate.
Insurance policy in duplicate.
Full set of on board bill of lading, dated not later than September 12, 2002, made out to order of Trust bank, New York(Reference 1002), marked “Notify New York Dye Co.” and “Freight Prepaid”.
......
附：参考答案
Dear sirs,
We are pleased to inform you that we have received your L/C No. 10002 issued by Trust Bank. However, on examining the L/C carefully, we regretfully find that certain points are not in conformity with the terms stipulated in our Contract No. 02/51.
Please make the following amendments:
(1)“At 90 days after sight” should read “At 60days after sight”.
(2)“CFR Shanghai” should read “FOB Shanghai”.
(3)Contract number should be “02/51” instead of “02/54”.
(4)Delete insurance clause.
(5)“Freight Prepaid” should be “Freight to collect”.
On receipt of your amendments to the L/C, we will arrange for the shipment without any delay.
Yours faithfully,。