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
48
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
上海进出口贸易公司与法国客商成交一批货物,合同CIF总金额为180000美元,要求按照发票金额的110%投保一切险(一般货物费率为0.6%,指明货物附加费率为0.2%)和战争险(费率为0.03%)。请计算该批货物的保险费?
某外贸公司对外由CFR报价,如果该公司先将货物交到货站或使用滚装与集装箱运输时,应采用什么为宜()
美国的包装是指采用适当的材料、容器,施于一定的技术,使其能将产品安全到达目的地。()
北京某公司从日本进口一批商品,经海关审定其成交价格为FOB大阪150000美元,运费5000美元,保险费率0.3%,适用最惠国税率为28%,请计算该批商品进口关税。(适用汇率为1美元=8元人民币)(列出计算步骤,否则不得分)
燃烧时有烧纸味,燃烧后灰烬极少且呈柔软黑灰色状态的纺织纤维是()
对于鲜活商品或合同约定紧急交货的商品的运输适合采取空运。()
商业汇票是指由非银行签发的汇票,所以其付款人必须是非银行。()
信用证是一种银行开立的无条件承诺付款的书面文件。()
如果信用证没有规定最晚交单期,一般为装期后几天,但在信用证有效期内()
在班轮运输中,根据《海牙规则》,承运人对于货物的责任起讫为()
随机试题
有关感光效应的叙述,正确的是
北京犬,2岁,营养中等。证见直肠翻出肛门外,直肠黏膜暗红,水肿,不时努责,拱腰揭尾,食欲减少,口色青黄,脉象迟细。整复后宜针刺
下列关于庆大霉素的叙述哪一项是错误的( )。
企业对于发出的商品,不符合收入确认条件的,应按其实际成本编制会计分录:借记“发出商品”科目,贷记“库存商品”科目。()
新潮社
某医院与危重病人家属签订医疗协议。协议对双方的权利义务进行了约定,其中有一免责条款:“在治疗过程中,患者发生任何伤亡情况,医院概不负责。”根据合同法规定,该协议的效力为()。(2009年单选34)
设二元函数f=x2(y2一1),则=().
数据仓库是用以支持企业决策分析的、面向【】的、集成的、相对稳定的、体现历史变化的数据集合。
请在【答题】菜单下选择【进入考生文件夹】命令,并按照题目要求完成下面的操作。注意:以下的文件必须都保存在考生文件夹下。请根据提供的“ppt素材及设计要求.docx”设计制作演示文稿,并以文件名“ppt.pptx”存盘,具体要求如下:
在考生文件夹下LOICE文件夹中建立一个名为WENHUA的新文件夹。
最新回复
(
0
)