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(完整word版)审核信用证题目及答案VIP免费

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11.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALESCONFIRMATIONSellers:ContractNo.:HK012TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATIONDate:FEB.12,2014188JIANSHEROADTANGSHAN,CHINASignedat:TANGSHANBuyers:HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET,HONGKONGTheundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:Art.No.DescriptionQuantityUnitPriceAMOUNTARTNO.P97811ARTNO.P97801AIRCONDITIONER(HUALINGBRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFRDUBAIHKD500000.00HKD500000.0020000PCSHKD1000000.00With10%moreorlessbothinamountanquantityallowedattheseller’soption.TotalValue:HKD1000000.00Packing:2PCPERCARTONTimeofShipment:APR.30,2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbysellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks:A.B.C./DUBAI/NOSI-20000/MADEINCHINA2TO:BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.DEARSIRS:WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY’SDRAFT(S)ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:(1)3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.(2)INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA(3)CERTIFICATEFOORIGINISSUEDBYTANGSHANIMPORTANDEXPORTCOMMODITYINSPECTIONBUREAUOFTHEPEOPLE’SREPUBLICOFCHINAINTRIPLICATE.EVIDENCINGSHIPMENTOFTHEFOLLOWINGMERCHANDISE:AIRCONDITIONER(HUALINGBRAND),10000PCSKW-23GWAND10000PCSKW-25GW,PACKING:INCARTONBOX,50KILOSNETEACHCARTON,3PC/CARTON,@HKD50.00,CIFDUBAIVIAHONGKONG,PARTIALSHIPMENTANDTRANSSHIPMENTPROHIBITED.LATESTDATEFORSHIPMENT:30THAPRIL,2014.EXPIRYDATE:15THMAY,2014.INPLACEOFOPENERFORNEGOTIATION.WITH5%MOREORLESSBOTHINAMOUNTANQUANTILYALLOWEDATTHESELLER’SOPTION.OTHERTERMSANDCONDITIONS:SHIPPERMUSTSENDONECOPIESOFSHIPPINGDOCUMENTSDIRECTTOBUYERANDCERTIFICATETOTHISEFFECTISREQUIRED.审核结果:(1)HONGYAN错误,应为HONGYANG。(2)WEIGUOROAD改为JIANSHEROAD。(3)总金额币别错误,应为HKD而不是USD。(4)议付地在国外不妥,应改为国内。(5)转运规定与合同不符,应为ALLOWED,而不是NOTALLOWED。(6)CIFDUBAI改为CFRDUBAI。(7)3PC/CARTON应改为2PCPERCARTON。(8)溢短装幅度5%错误,应为10%。(9)DRAWNONAPPLICANT不对,应改为DRAWNONUS(10))3天的交单时间太短,建议改为15天(11)CFR术语中应由买方办理保险,因此应删除要求卖方提供保险单的要求32.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。Signedat:Shanghai,ChinaTheundersignedSellerandBuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountSTEELT...

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