信用证的审核任务1答案.doc

《信用证的审核任务1答案.doc》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、信用证的审核根据以下出口销售合同的部分内容，审核信用证，如有不符请指出。SALESCONTRACTSELLER:NINGBOHUADUTEXTILEINTERNATIONALTRADECORP.BUYER:SUNNYMENCORPORATION，P.O.BOXNO.6789TORONTO，CANADA.COMMODITYANDSPECIFICATIONS:POLOBRANDFULLCOTTONMEN'SSHIRT15,000PCSPACKING:INCARTONSOF20PCSEACH，CONTAINERIZEDUNITPRICE:USD1.20PERPIECECFRTORONTOTOTAL

2、VALUE:USD18，000.00(U.S.DOLLARSEIGHTEENTHOUSANDONLY)TIMEOFSHIPMENT:DURINGNOV./DEC.2006INTWOEQUALMONTHLYLOTS,FROMCHINATOTORONTO，ALLOWINGTRANSSHIPMENTINSURANCE:TOBECOVEREDBYTHEBUYERTERMSOFPAYMENT:BYIRREVOCABLESIGHTLETTEROFCERDITTOREACHTHESELLER15DAYSBEFORETHEMONTHOFSHIPMENTANDREMAINEDVALIDFORNEGOTIATI

3、ONINCHINAUNTILTHE15THDAYSAFTERDATEOFSHIPMENTIRREOCABLEDOCUMENTARYCREDITFROM:THEROYALBANKOFCANADATO:BANKOFCHINA，NINGBOBRANCH，CHINAWEOPENIRREVOCABLEDOCUMENTARYCREDITNO.051086BENEFICIARY:NINGBOHUADUTEXTILEIMP.ANDEXP.CO.LTD.JIEFANGSOUTHROAD111，NINGBO，CHINAAPPLICANT:SUNNYMENCORPORATIONP.O.BOXNO.6789TORO

4、NTO，CANADAAMOUNT:USD18，000.00(USDOLLARSEIGHTEENTHOUSANDONLY)THISCREDITISAVAILABLEBYBENEFICIARY'SDRAFTAT30DAYSAFTERSIGHTFOR100%OFINVOICEVALUEDRAWNONTHEROYALBANKOFCANADAACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:（1）SIGNEDCOMMERCIALINVOICEIN3COPIES.（2）FULLSETOFCLEANONBOARDBILLOFLADINGMADEOUTTOORDERANDBLANKEND

5、ORSEDMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.（3）INSURANCEPOLICYINDUPLICATECOPIESFOR110%OFINVOICEVALUE.COVERINGALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST，1981.（4）CERTIFICATEOFORIGININDUPLICATEISSUEDBYCHINAINTERNATIONALCHAMBEROFCOMMERCEOROTHERGOVERNMENTAUTHORTIES.（5）INSPECTIONCERTIFICATEOFQUALITYISSUE

6、DBYAPPLICANTCOVERING:POLOBRANDFULLCOTTONMEN'SSHIRT15，000PCSATUSD1.20PERPIECECFRC3%TORONTOASPERS/CNO.0003916DATEDSEP.30，2006.LATESTSHIPMENTS:NOV.30，2006FROMNINGBOTOTORONTO.PARCIALSHIPMENTS:ALLOWEDTRANSHIPMENT:PROHIBITEDDOCUMENTSMUSTBEPRESENTEDWITHIN8DAYSAFTERTHEDATEOFTHEB/LWITHINTHEVALIDITYOFTHECRED

7、IT.THEROYALBANKOFCANADA