首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
财经
根据合同审核信用证。 以下是受益人根据合同规定审核来证的实务操作,先看合同,然后根据合同内容审核信用证中与合同不相符的地方。 上海茂林贸易有限公司 SHANGHAI MAOUN TRADE CO.,LTD. No.97 Maoming Nan Road,S
根据合同审核信用证。 以下是受益人根据合同规定审核来证的实务操作,先看合同,然后根据合同内容审核信用证中与合同不相符的地方。 上海茂林贸易有限公司 SHANGHAI MAOUN TRADE CO.,LTD. No.97 Maoming Nan Road,S
admin
2016-06-22
21
问题
根据合同审核信用证。
以下是受益人根据合同规定审核来证的实务操作,先看合同,然后根据合同内容审核信用证中与合同不相符的地方。
上海茂林贸易有限公司
SHANGHAI MAOUN TRADE CO.,LTD.
No.97 Maoming Nan Road,Shanghai.P.R.of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY Contract No.:SH2008X826
81 WORDFORD STREET Date:26 AUG,2008
LONDON
UNITED KINGDOM
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below:
Total Amount in Words SAY U.S.DOLLARS THIIUY TWO THOUSAND FOUR HUNSRED ONLY.
Packing 24Pc in one Ctn,total packed in 80Ctns.
Delivery Sea freight from Shanghai to London allowing partial shipments and transshipment.
Shipping Mark EASTERN/2008X826/LONDON/NO.1—80.
Time of Shipment On or before 15 Oct.,2008.
Terms of Payment By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep.,2008 and to remain valid for negotiation in China until the 15th day after the foresaid time of the shipment.The L/C must mention this contract number.All banking charges outside U.K are for A/C of the beneficiary.
Insurance To be eriected by the sellers for ll 0 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A).
Documents Required
1.Signed invoice in triplicate.
2.Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer.
3.Insurance policy in duplicate.
4.Packing list in triplicate.
5.Certificate of Origin in duplicate issued by a relevant authority.
The Seller The Buyer
Shanghai Maolin Trade Co.,Ltd. Eastern Trading Company
张三 Whait Brown
签字 Signature
进口方开来的信用证。
ISSUING BANK:UNITED GREAT KINGDOM BANK LTD.,LONDON
CREDIT NUMBER:LOD88095
DATE OF ISSUE:2008.09.01
EXPIRYDATE AND PLACE:DATE 2008.10.20 PLACE U.K.
APPLICANT:EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:SHANGHAI MAOLIN TRADE CORP.
NO.97 MAOMING NAN ROAD
SHANGHAI P.R.OF CHINA
AMOUNT:USD32040.00(SAY U.S.DOLLARS THIRTY TW0 THOUSANDAND FORTY ONLY)
THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS
AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
PARTIAL SHIPMENT:NOT ALLOWED
TRANSHIPMENT:ALLOWED
PORT OF LOADING:SHANGHAI
PORT OF DISC H ARGE:LONDON
LATEST SHIPMENT DATE:2008.1 0.1 5
DESCRIPTION OF G00DS:W00LLEN BLANKETS,CIF LONDON
ART.NO.H666 600PCS @USD15.50/PC USD9300.00
ART.NO.HX88 600PCS @USD16.30/PC USD9780.00
ART.NO.HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT NO.SH2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
*INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE(A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE,NUMBER OF PACKAGES,GROSS AND NET WEIGHT,VESSEL NAME,BILL OF LADING NO.AND DATE,CONTRACT NO.SHOWING SHIPPING MARK AS:
EASTERN
2008X826
LONDON
NO.1—80
PRESENTATIION PERIOD:10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION:WITHOUT
INSTRUCTIONS:THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TW0 CONSECUTIVE LOTS.UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
经审核,信用证存在以下问题。
(1)_____________________
(2)_____________________
(3)_____________________
(4)_____________________
(5)_____________________
(6)_____________________
(7)_____________________
(8)_____________________
(9)_____________________
(10)_____________________
(11)_____________________
(12)_____________________
选项
答案
经审核,信用证存在以下问题。 (1)合同规定信用证有效期为装运日后15天,即2008年10月30日,而信用证为2008年10月20日。 (2)根据合同,信用证的到期地点不应在英国,而应在中国。 (3)受益人名称与合同有差异,名称应为“CO.”,而不是“CORP.”。 (4)信用证金额大小写都有误,应是32400美元,SAY U-S.DOI,LARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。 (5)根据合同,汇票期限应为即期,而信用证错为见票后30天远期。 (6)根据合同,可以分批装运,信用证错为不可以分批。 (7)根据合同,货号HE21的单价是USD18.50/PC,信用证错为USD18.00/PCS。 (8)货物描述中的总金额应该是USD32400.00,信用证错为USD32040.00。 (9)货物描述中的合同号错为SH2008X806。 (10)根据合同,保险险别是一切险和战争险,信用证错为一切险。 (11)合同上的交单期为提单后15天,而信用证错为10天。 (12)信用证金额、数量前面都没有5%的增减幅度,而合同中规定金额和数量允许5%的溢短装幅度。
解析
转载请注明原文地址:https://kaotiyun.com/show/BAxr777K
本试题收录于:
单证操作与缮制题库国际商务单证员分类
0
单证操作与缮制
国际商务单证员
相关试题推荐
某外资企业出口一批男式全羊毛西服,该批西服分别用约85%的进料加工料件和15%的国产原料加工而成,请问该企业在向海关办理出口申报手续时应填写哪种报关单()
上海外贸公司与英国A商签订了某项销售合同规定,付款条件为D/P45天。当汇票及所附单据通过托收行寄抵代收行后,A商及时在汇票上履行了承兑手续。货抵目的港时,A商出具信托收据向代收行借单据提货。汇票到期时,A商因经营不善,丧失偿付能力。代收行以汇票付款人拒付
审核信用证是外贸业务员的中主要工作,与跟单员没有关系。()
就卖方承担的货物风险而言()
按照《2000年通则》的规定,以FOBST贸易术语的变形成交,买卖双方风险的划分界限是()
采用国际铁路联运的进口货物抵达国境站时,口岸外运公司根据合同资料对各种单证进行审核,只要单、证、票完全相符,就可以接受货物。()
根据《UCP600》,信用证的第一付款人是()
跟单员应该仔细审查客户提供的包装资料是否齐全,包装资料一般包括哪些资料()
出口商(生产商)不仅保留客户的原“色卡”,而且也要保留要求客户确认的“色卡”。由于光线会影响人的眼睛对颜色的辨认,因此,颜色的核对,必须在统一的光线下进行。通常需要在太阳光或专用灯箱光线下进行颜色的辨认。()
信用证关于货物的描述“bluecottonwears”,发票显示为“coloredcottonwears”是可以的。()
随机试题
港口与航道工程常用土工织物的主要性能指标有()。
具有疏肝解郁、调和肝脾之功效的方剂是
干扰素抗病毒的特点是
A.肺、胃、肾经B.肺、脾、肾经C.心、脾、肾经D.心、肝、肾经E.心、肝、脾经
文明施工是指保持施工现场良好的()。
以下关于2003年发布的《证券公司内部控制指引》的说法正确的有( )。
自营业务的高风险性主要是指()。
班主任在班级管理中担任复杂的角色。班主任工作的中心任务是()
Heneverhesitatestomake______criticisms______areconsideredhelpfultoothers.
Naptime(午睡时间)isnotjustforkids.Awholebodyofresearchshowsthatamiddaynapcan【S1】______increaseproductivityandale
最新回复
(
0
)