2. 财经
  3. 信用证审核练习。 (1)合同资料。 卖方： SICHUAN CHANGHONG ELECTRIC CO．，LTD. 35 EAST MIANXING ROAD，SALES CONFIRMATION(销货确认书) HIGH—TECH PARK， MIANYA

信用证审核练习。 (1)合同资料。 卖方： SICHUAN CHANGHONG ELECTRIC CO．，LTD. 35 EAST MIANXING ROAD，SALES CONFIRMATION(销货确认书) HIGH—TECH PARK， MIANYA

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问题 信用证审核练习。
(1)合同资料。
卖方：
SICHUAN CHANGHONG
ELECTRIC CO．，LTD.
35 EAST MIANXING ROAD，SALES CONFIRMATION(销货确认书)
HIGH—TECH PARK，
MIANYANG，SICH UAN，
CHINA
买方：
Buyers：ABC CORP．ORATION LIMITED
号码：
NO．：800678
日期：
Date：13—02—2012
签约地点：
Signed at：Mianyang，China
电报挂号：
Cable：
TELEX：
FAX：86—760—3138616
地址：
Address：
    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 to the terms and conditions stipulated below：
    1．

    数量及总值均得有5％的增减，由卖方决定。
    With 5％more or less both in amount and quantity allowed at the Sellers’option．
    2．总值
    Total Value：  USD1 600 000．00(US Dollars ONE MILLION SIX HUNDRED THOUSAND ONLY．)
    3．包装
    Packing：ONE SET IN TWO CARTONS，TOTAL 20 000 CARTONS．
    4．装运期
    Time of Shipment：3000 STES SHIPMENT NOT LATER THAN 31ST ，MARCH 2012，7000SETS SHIPMENT NOT LATER THAN BY 15TH ，APRIL 2012
    5．装运口岸和目的地
    Loading Port & Destination：FROM SHENZHENG TO VALENCIA SPAIN
    6．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 FPA up toV ALEN ClA SPAIN only．
    7．付款条件：买方须于    年  月  日将不可撤销的见票30天付款的信用证开到卖方，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转运。
    Tarm of Payment：
    By Confirmed Irrevocable Letter of Credit to be available by 30 DAYS’AFTER sight draft to reach the Sellers before MAR．1 3，2012 and to remain valid for negotiation in China until the 1 5th day after the aforesaid Time of Shipment．The L／C must specify that transshipment and partial shipments are allowed．
    8．装船标记
    Shipping Mark：N／M
    9．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．
    10．备注
    Remarks：
    卖方   
    THE SELLERS
    张明华   
    买方
    THE BUYERS
    MARRY
    希将本确认书一份签署后寄回本公司。
    Please sign and send one copy of this sales confirmation to US at your earliest convenience．
    (2)信用证资料。
    2012FEB20                               Logical Terminal GDPF
    MT$700       Issue of Documentary Credit              Page 00001
                                                       Func JSRVP
    User Header   Service Code    103：
                  Bank Priority   113：
                  Msg User Ref．  108：
                  Info．From CI   115：
    Sequence of Total    *27：1／1
    Form of Doc．Credit    *40 A：IRREVOCABLE
    Doc．Credit Number    *20：C20120226
    Date of Issue    *31C：120220
    Expiry    *31D：DATE 120415 PLACE SPAIN
    Applicant    *50：ABC CORP．ORATION LT@D@，SPAIN
    Beneficiarv    *59：SICHUAN CHANGHONG ELECTRIC CO．，LT@D@
                     35 EAST MIANXING RoAD，HIGH—TECH PARK MIANYANG，SICHUAN，CHINA
    Amount    *32B：Currency amount 1600 000．00
    Pos．／Neg．Tol．(％)  *39A：03／03
    Available with／by    *41 D：ANY BANK BY NEGOTIATION
    Draft at...    *42C：30 DAYS’AFTER SIGHT
    Drawee    *42D：0URSELVES
    Partial Shipments    *43 P：NOT ALLOWED
    Transshipment    *43T：ALLOWED
    Loading in Charge    *44A：ANY CHINESE PORTS
    For Transport to…    *44B：VALENCIA PORT
    Shipment Period    *44C：LATEST MAR．30，2012
    Descript．of Goods    *45A：
    AIR CONDITIONER
    KFR—35GW／NL，MODEL，R407C，220V，10 000SETS，@USDl60．00，CIF
VAENCIA 3000SETS SHIPMENT BY 31sT，MARCH 2012，7000SETS SHIPMENT BY
15TH ，APRIL 2012，OTHER DETAILES AS PER S／C
    Documents Required    *46A：
    +COMMERCIAL INVOICE IN 3 COPIES
    +PACKING LIST IN 3 COPIES
    +2／3 ORIGINAL CLEAN SHIPPED ON BOARD B／L，MADE OUT TO ORDER．MARKED“FREIGHT PREPAID”AND NOTIFY APPLICANT
    +GSP CERTIFICATE OF ORIGIN FORM A，CERTIFYING GOODS OF ORIGIN IN CHINA，ISSUED BY COMPETENT AUTHORITIES
    +INSURANCE POLICY／CERTIFICATE COVERING ALL RISKS OF PICC.INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE，FOR AT LEAST 110 PCT OF CIF VALUE.
    +SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES．GROSS & NET WEIG HT，VESSEL NAME，BILL OF LADING NO．  AND DATE， CONTRACT NO．，VALUE.
Addition Cond． *47A：
1．1／3 ORIGINAL B／L MUST BE SENT DIRECTRY TO APPLICANT IN 3 DAYS AFTER B／L DATE AND SENT BY FAX．
2．QUANTITY 3 PCT MORE OR LESS ALLOWED.
3．ALL DOCUMENTS MUST BE MADE OUT IN ENGLISH LANGUAGE.
4．ALL DOCUMENTS MUST BEAR OUR LETTER OF CREDIT NUMBER．
5．DISCREPANCY FEE OF USD80．00(OR EQUIVALENT)WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF
DOCUMENTS ARE PRESENT ED WITH DISCREPANCY(IES) UNDEK THIS DOCUMENTARY CREDIT．NOT、WITH STANDING ANY INSTRUCTIONS TO THE CONTRARY，THIS CHARGE SHALL BE FOR THE ACCOUNT OF BENEFICIARY．
Details of Charges   *71B：ALL BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY Presentation Period   *48：DOCUMENTS TO BE PRESENTED WITHIN 3 DAYS FROM SH IPMENT DATE.
Confirmation   *49：WITHOUT
Instructions   78：
DISCREPANT DOCUMENTS，IF ACCEPTABLE， WILL BE SUBJ ECT TO A DISCREPANCY HANDLING FEE OF USD50．00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY．
Send to Rec．Info．  *72：THIS CREDIT IS ISSUED SUBJECT TO 2007 REVISION，I．C.C.PUBLICATIONS N()．600
    (3)信用证审核。
    根据销售合同的内容审核上述信用证，找出信用证中的不符点，并按顺序详细列出。
①_____________________
②_____________________
③_____________________
④_____________________
⑤_____________________
⑥_____________________
⑦_____________________
⑧_____________________
⑨_____________________
⑩_____________________
选项
答案经审核，错误及更正如下： ①议付信用证的到期地点在国外不妥，根据合同应改为中国。 ②信用证金额缺货币单位，应改为“CURRENCY USD AMOUNT 1600000．00”。 ③信用证数量只有3％的增减，与合同条款不符，应改为5％。 ④信用证不允许分批运输的规定与合同不符，应将“NOT ALLOWED”改为“ALLOWED”。 ⑤信用证的装运期限为3月30日错误，因第二批货物的装运期在4月，应改为“LATEST APR．30，2012”。 ⑥信用证中的“CIF VAENCIA”目的港拼写错误，应改为“CIF VALENCIA”。 ⑦因不是近洋运输，信用证要求三份正本提单中的一份直接寄给开证人，增加受益人的收汇风险，应删减该条款，改为三份正本交银行议付。 ⑧信用证中的投保险别为“ALL RISKS”，与合同条款不符，应改为F.P.A.。 ⑨信用证中的交单日期太紧，与合同不符，应把3天改为15天。 ⑩不保兑与合同要求不符，应改为保兑。
解析
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