一、根据外销合同审核信用证:
题目要求和说明
题目名称 基本要求 下载模板 相关说明 信用证审核 根据提供的外销合同对信用证进行审核并提出改证要求 信用证审核结果 试根据AB44001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。
售 货 确 认 书
SALES CONFIRMATION
卖方（Sellers）：
GUANGDONG FOREIGN TRADE IMP.AND EXP. CORPORATION 267 TIANHE ROAD GUANGZHOU,CHINA
Contract No.: Date： Signed at:
AB44001 FEB.12,2009 GUANGZHOU
买方（Buyers）：
A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET,HONGKONG
兹经买卖双方同意按下列条款成交：
The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below: 品名及规格 数量 单价 金额 Description Quantity Unit Price AMOUNT AIR CONDITIONER(HUALING FOBC2% GUANGZART NO. BRAND) 500PCS @HKD HOU P97811 KF-23GW 500PCS 1000.00 HKD 500000.00 ART NO. KF-25GW @HKD 10HKD 500000.00 P97801 00.00 1000PCS HKD 1000000.00 数量及总值均得有 %的增减，由卖方决定。 With 5 % more or less both in amount an quantity allowed at the seller?s option. 总值
Total Value: HKD 1000000.00(H. K. Dollars ONE MILLION ONLY) 包装
Packing: 1 PC PER CARTON
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货号 Art. No. 装运期
Time of Shipment: APR. 30,2009 装运口岸和目的地
Loading port & Destination: FROM GUANGZHOU TO DUBAI 保险由卖方按发票全部金额110%投保至 为止的 险。
Insurance: To be effected by sellers for 110% of full invoice value covering up to only. 付款条件：买方须于2009年3月10日前将不可撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必须注明允许分运及装运。 Terms of payment:
By Irrevocable, and Divisible Letter of Credit to be available by sight draft to reach the sellers before
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MAR.10,2009 and to remain valid for negotiation in China until the 15 day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed. 装船标记
Shipment Mark:A.B.C./DUBAI/NOSI-1000/MADE IN CHINA 开立信用证时请注明我成交确认书号码。
When opening L/C, please mention our S/C number. 备注
Remarks: THE CREDIT IS SUBJECT TO《UCP600》(2007 REVISION)
THE SELLER:
THE BUYER
ISSUE OF DOCUMENTARY CREDIT
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TO: BANK OF CHINA GUANGZHOU,CHINA
REVOCABLE DOCUMENTARY CREDIT NO.09-34985
FOR THE ACCOUNT OF A.B.C. TRADING CO, LTD., HONGKONG. 312 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS,
WE OPEN A REVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIGN TRADE IMP.AND EXP. CO. 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING USD980000.00(SAY HONGKONG DOLLARS NINE HUNDRED AND EIGHTY THOUSAND ONLY.) AVAILABLE BY THE BENEFICIARY?S DRAFT(S) AT 30 DAYS SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL
BANK
LTD.,
HONGKONG.
DOCUMENTARY
CREDIT
NO.
34985
DTAED
IST
MARCH,2009.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:
(1) MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB,FREIGHT AND INSURANCE COSTS SEPARATELY.
(2) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF APPLICANT AND MARKED FREIGHT PREPAID AND INSURANCE COSTS SEPARATELY.
(3) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK ENDORSED.COVERING P.I.C.C C OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1 JANUARY,1981.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBAI.
(4)CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE?S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:
AIR CONDITIONER(HUALING BRAND),500PCS KR-23GW AND 500 PCS KF-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH CARTON,1PC/CARTON,@HKD1000.00,FOBC2% DUBAI VIA HONGKONG,PARTIAL SHIPMENT PROHIBITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30 APRIL,2009. EXPIRY DATE:15 APRIL,2009.IN PLACE OF OPENER FOR NEGOTIATION. OTHER TERMS AND CONDITIONS:
BENEFICIARY?S DECLARATION ON THE INVOICE THAT THE PRODUCTION COMPANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.
SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.
DOCUMENTS MUST BE PRESENTED WITHIN 6 DAYS AFTER SHIPPING DATE SHOW ON B/L,BUT WITHIN THE VALIDITY OF THE L/C.
DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.
SHIPPING MARKS:A.B.C./DUABI/NOSI-100/MADE IN CHINA
WE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAFT(S) DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT(S) SHALL BE DULLY HONOURED ON DUE PRESENTATION.
YOURS FAITHFULLY
NANYNG COMMERCIAL BANK LED.,HONGKONG
TH
TH
st
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答案：
信用证审核结果
信用证号 09-34985 合 同 号 AB44001 审证结果 1、信用证的性质不符合合同要求，应该为“irrevocable”。 2、受益人与合同不符，应为GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORATION，而不是GUANGDONG FOREIGN TRADE IMP.AND EXP.CO. 3、货币单位与合同不符， 应为HKD，而不是USD。 4、汇票的付款期限不符，应为即期，而不是见票30天。 5、付款人为开证人不妥，应为开证行。 6、信用证号码前后不符，应为09-34985，而不是34985。 7、发票要求标出FOB、运费和保费不妥，应删除标出保费和运费的要求。 8、合同为FOB，提单不应标“FREIGHT PREPAID”，应为 “FREIGHT COLLECT”。 9、商品型号与合同不符，应为KF-23GW，而不是KR-23GW。 10、分批运输规定与合同不符，应为ALLOWED，而不是PROHIBITED。 11、到期日不符合合同的要求，应为5月15日，而不是4月15日。 12、议付地在国外不妥，应改为国内广州。 13、唛头与合同不符，应为A.B.C. / DUBAI / NOSI-1000 / MADE IN CHINA，而不是A.B.C / DUABI / NOSI-100 / MADE IN CHINA。 14、FOB卖方不必投保，应删除提供保险单的条款。 15、交单时间太紧，应把6天改为15天或21天。
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