信用证审核练习

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1、信用证审核练习习题1：根据下述销售合同资料审核信用证内容，找出信用证内容的不符点。(１)合同资料销售合同SALESCONTRACTContractNO.：RT05342Date：Mar.20,2005Signedat：SHANGHAISellers：SHANGHAITOOLIMPORT﹠EXPORTCO.,LTD　　Tel:021-65756156Address：31，GANXIANGROADSHANGHAI,CHINA　　　　Fax:021-65756155Buyers:MAMUTENTERPRISESAVTel:024-4536-2453Address：TA

2、RRAGONA75-3ER,BARCELONA,SPAIN　Fax:024-4536-2452ThiscontractismadebyandbetweentheSellersandBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtotheconditionsstipulatedbelow:(1)货号、品名及规格Nameofcommodityandspecifications（２）数量Quantity（３）单价UnitPrice（４）金

3、额AmountHANDTOOLS(1)9pcExtraLongHexKeySet(2)8pcDoubleOfficeRingSpanner(3)12pcDoubleOfficeRingSpanner(4)12pcCombinationSpanner(5)10pcCombinationSpannerASPERPROFORMAINVOICENO20050329DATEDMARCH10,20051200SETS1200SETS800SETS1200SETS1200SETSFOBSHANGHAIUSD1.76USD3.10USD7.50USD3.55USD5.80USD

4、2112.00USD3720.00USD6000.00USD4260.00USD5800.00TotalAmount5400SETSUSD21892.00(5)Packing:8pcDoubleOfficeRingSpannerPackedin1plasticcartonof16setseach;9pcExtraLongHexKeySet,12pcCombinationSpanner,10pcCombination7SpannerPackedin1plasticcartonof10setseach;12pcDoubleOfficeRingSpannerPacke

5、din1plasticcartonof8setseach;PackedinTHREE40’CONTAINER(5)DeliveryFromSHANGHAI,CHINATOBARCELONA,SPAIN(6)Shippingmarks:M.EBARCELONAC/NO.1-UP(7)TimeofShipment:LastDateOfMay.10,2005(8)PartialShipment:NotAllowed(9)Transshipment:Allowed(11)TermofPayment:By100％ConfirmedIrrevocableLetterofCr

6、edittobeavailableat30daysaftersightdrafttobeopenedbythesellers.L/CmustmentionthiscontractnumberL/CadvisedbyBANKOFCHINASHANGHAIBRANCH.ALLbankingChargesoutsideChina(themainlandofChina)areforaccountDrawee.（12）Arbitration:Anydisputearisingfromtheexecutionoforinconnectionwith　thiscontract

7、shallbesettledamicablythroughnegotiation.Incasenosettlementcanbereachedthroughnegotiation,thecaseshallthensubmittedtoChinaInternationalEconomic﹠TradeArbitrationCommisioninShanghai(orinBeijing)forarbitrationinaccordancewithitsarbitrationrulesThearbitrationawardisfinalandbindinguponbot

8、hparties.The