成都理工国际结算实验练习(答案)

《成都理工国际结算实验练习(答案)》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、一、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。买卖合同上海茂林贸易有限公司SHANGHAIMAOLINTRADECO.,LTD.No.97MaomingNanRoad,Shanghai,P.R.ofChina销售合同SALECONTRACTTo:EASTERNTRADINGCOMPANYContractNo.:SH2008X82681WORDFORDSTREET,Date:26AUG.,2008LONDONUNITEDKIN

2、GDOMThissalescontractismadebetweenthesellersandbuyerswherebytheselleragreetosellandthebuyersagreetobuytheundermentionedgoodsaccordingtothetermsandconditionsstipulatedbelow：DescriptionofGoodsQuantityUnitPriceAmountWOOLLENBLANKETSCIFLONDONART.NO.H666600PC

3、S@USD15.50/PCUSD9300.00ART.NO.HX88600PCS@USD16.30/PCUSD9780.00ART.NO.HE21720PCS@USD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005%MOREORLESSAMOUNTANDQUANTITYAREALLOWED.TotalamountinwordsSAYU.S.DOLLARSTHIRTYTWOTHOUSANDFOURHUNSREDONLY.Packing24PcinoneCtn,to

4、talpackedin80Ctns.DeliverySeafreightfromShanghaitoLondonallowingpartialshipmentsandtransshipmentShippingMarkEASTERN/2008X826/LONDON/NO.1-80TimeofShipmentOnorbefore15Oct.,2008TermsofPaymentBy100pctirrevocableletterofcreditinfavouroftheSellertobeavailable

5、bydarftsatsighttoopenandtoreachthesellerbefore05Sep.,2008andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidtimeoftheshipment.TheL/Cmustmentionthiscontractnumber.AllbankingchargesoutsideU.KareforA/Cofthebeneficiary.InsuranceTobeeffecte

6、dbythesellersfor110pctoftheinvoicevaluecoveringallrisksandwarriskofInstituteCargoClause(A)Documentsrequired1．Signedinvoiceintriplicate2．FullsetcleanonboardBillofLadingmadeouttoorderblankendorsednotifythebuyer3．Insurancepolicyinduplicate4．Packinglistintr

7、iplicate5．CertificateofOrigininduplicateissuedbyarelevantauthorityTheSellerTheBuyerShanghaiMaolinTradeCo.,Ltd.EasternTradingCompany张三WhuitBrown签署Signature进口国开来的信用证：ISSUINGBANK:UNITEDGREATKINGDOMBANKLTD,LONDON48/48CREDITNUMBER:LOD88095DATEOFISSUE:2008.09

8、.01EXPIRYDATEANDPLACE:DATE2008.10.20PLACEU.K.APPLICANT:EASTERNTRADINGCOMPANY81WORDFORDSTREET,LONDONUNITEDKINGDOMBENEFICIARY:SHANGHAIMAOLINTRADECORP.NO.97MAOMINGNANROADSHANGHAIP.R.OFCHINAAMOUNT:USD32040.00(SAYU.S.DOLLARSTHIRTYTWOT