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1、中等职业学校国际贸易专业单证实务竞赛信用证审核试卷一、审核国外来证,指出信用证中存在的问题,并说明如何修改。SALESOCNFIR^ICNS/CN2954361EWIEJune152003THEBUYERTheEasternTradingCarpan%Osaka,JapanPureArtSizeQUWITY5000THESELLERShanghaiDonghaiGarmentsImp&ExpCorp,Shanghai,ChinamEOFOCMvODITYANDSPBCIFICTICNCottonNferfsShirtsNq9-^1323hal
2、fadozentoapaperbox,10dozensCIFC%Kobe/OsakaIntwoequalshipmentsAssortmentS/3W6andL/3perdozensdozens3%rroreorlessatseilei7soptionRACKINZiEachpieceInapolybagtoacartonLNITEPRICEUS¥12Q00perdoz3IIFMENEDuringAug/Sept2003rbEURANCETobecoveredbythesellerfor110%ofInvoicevalueagainstall
3、RisksasperChinaInsuranceClausedatedJan1st,198LYAMvCNl:ByIrrevocableletterofcreditpayableatsight,toreachthesellernotlaterthanJuly20,2003andranainvalidfornegotiationInChinaunti1the15thdaysafterthedateofShipmentIRREVOCABLEDOCLNENIARfLETTEROFCFEDITFUJIBANKLID1-ODvECHIYOr^UCRQBO
4、X148,TCKTOJARNL/CNq219307July15th,2003AdvisingBankBankofChina,ShanghaiBeneficiaryAnount:notexceedingShanghaiDonghaiCannentsImpi&ExptCorplB¥60(i00(100ShanghaiChinaDearSinAttherequestofTHEEASTERNTRADIN3CDvBMSY,OsakaJapanWehereIssueInyourfavourthisIrrevocabledocumentaryCredit
5、Nq219307whichIsavailablebyacceptanceofyourdraftat30daysaftersightforful1InvoicevaluedrawnonFuJiBankLtdNewYorkBranchNewYork,NYUSAbearingthisclause“DrawnunderdocurentaryCreditNo219307ofFuJiBankLtdnaccompaniedbythefollowingdoeuwnts:(1)SignedCannercialInvoiceInfourcopies.(2)Ful
6、1setcleanonboardBillsofLadingmadeouttoorderandblankendorsedmarked“freightcollect”andnotifyapplicantEntry(3)InsurancePolicyforful1Invoicevalueof150%coveringal1RisksasperIOCdatedJanlsl,198LCertificatedozensPureNqH323Assortment-(4)CertificateofOriginIssuedbytheChinaExitandInsp
7、ectionandQuarantineBureauIssuedbyapplicantCottonMferfsShirts(5)InspectionCovering5000S/3.W©L/3perdozenArtof10SizeAtUS&120CIFC5%Kobe/Osaka,packedIncartonslaterdozenseachShiprentfremChinesePorttoYokohamaatbuyer7soptionnotthanSept30,2003TransshipmentIsprohibited,partialShipmen
8、tsarea11owedThecreditIsvalidInShanghai,ChinaSpecialconditiDocimentsrrustbepresente