审核修改信用证.doc

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1、.练习单元1：审证和改证业务操作第1题题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明世格公司与加拿大NEO公司达成交易后，2006年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为01/0501-FCT的信开本信用证。试根据SHDS03027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。 1、合同销售合同SALESCONTRACT卖方SELLER:DESUNTRADINGCO.,LTD.29THFLOORKINGSTARMANSION,62

2、3JINLINRD.,SHANGHAICHINA 编号NO.:SHDS03027日期DATE:APR.03,2006地点SIGNEDIN:SHANGHAI买方BUYER:NEOGENERALTRADINGCO.#362JALANSTREET,TORONTO,CANADA     买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbe

3、low.1.品名及规格Commodity&Specification2.数量Quantity3.单价及价格条款UnitPrice&TradeTerms4.金额AmountCIFC5TORONTOCHINESECERAMICDINNERWAREDS151130-PieceDinnerwareandTeaSetDS220120-PieceDinnerwareSetDS450445-PieceDinnerwareSetDS512095-PieceDinnerwareSet 542SETS800SETS443SETS2

4、54SETS USD23.50USD20.40USD23.20USD30.10 12737.0016320.0010277.607645.40Total:2039SETS 46980.00允许With10%溢短装，由卖方决定Moreorlessofshipmentallowedatthesellers’option5.总值TotalValue SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.6.包装Packing DS2201INCARTONSOF2SE

5、TSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONS. 7.唛头ShippingMarksATBUYER'SOPTION... 8.装运期及运输方式TimeofShipment&meansofTransportation TOBEEFFECTEDBEFORETHEENDOFAPRIL2006WITHPARTIALSHIPMENTANDALLOWEDANDTRANSHIPMENTALLOWED.9.装运

6、港及目的地PortofLoading&Destination FROM:SHANGHAITO:TORONTO10.保险Insurance THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED1/1/1981. 11.付款方式TermsofPayment THEBUYERSHALLOPEN

7、THOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2006VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT. 12.备注Remarks   TheBuyerTheSellerNEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.(signature)(signature) 2、信用证THEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONCE

8、NTRE1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3CANADA□CONFIRMATIONOFTELEX/CABLEPER-ADVISEDTELEXNO.4720688CADATE:APR8,2006PLACE:VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDITNUMBER:01/0501-FCTADVISIN