信用证审核与修改心得体会.docx
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信用证审核与修改心得体会.docx
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信用证审核与修改心得体会
信用证审核与修改心得体会
篇一:
项目1信用证审核与修改
项目1信用证审核与修改
?
能力训练
1填制信用证分析单
信用证分析单
2根据合同审证,指出信用证存在的问题并提出具体的改证要求
信用证审核结果
篇二:
审核修改信用证
练习单元1:
审证和改证业务操作
第1题
1、合同
销售合同
SALESCONTRACT
卖方
SELLER:
买方BUYER:
DESUNTRADINGCO.,LTD.
29THFLOORKINGSTARMANSION,623JINLINRD.,SHANGHAICHINA
NEOGENERALTRADINGCO.
#362JALANSTREET,TORONTO,CANADA
编号NO.:
日期DATE:
地点SIGNEDIN:
SHDS03027,XXSHANGHAI
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
允许With
10%
溢短装,由卖方决定
Moreorlessofshipmentallowedatthesellers’option
SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.
5.总值
TotalValue6.包装
Packing7.唛头
ShippingMarks
8.装运期及运输方式
DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:
1639CARTONS.
ATBUYER'SOPTION.
TOBEEFFECTEDBEFORETHEENDOFAPRILXXWITHPARTIAL
TimeofShipment&meansofTransportationSHIPMENTANDALLOWEDANDTRANSHIPMENTALLOWED.
9.装运港及目的地FROM:
SHANGHAI
PortofLoading&DestinationTO:
TORONTO10.保险THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WAR
InsuranceRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFDATED1/1/1981.
11.付款方式THEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,XXVALID
TermsofPaymentFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.12.备注
Remarks
TheBuyer
NEOGENERALTRADINGCO.
(signature)
TheSeller
DESUNTRADINGCO.,LTD.
(signature)
2、信用证
THEROYALBANKOFCANADA
BRITISHCOLUMBIAINTERNATIONCENTRE
1055WESTGEORGIASTREET,VANCOUVER,V6E3P3
CANADA
□CONFIRMATIONOFTELEX/CABLEPER-ADVISED
DATE:
APR8,XX
第2题
1、合同
销售合同
SALESCONTRACT
卖方
SELLER:
DESUNTRADINGCO.,LTD.
HUARONGMANSIONRM2901GUANJIAQIAO,NANJING210005,CHINA
TEL:
0086-25-4715004FAX:
0086-25-4711363
NEOGENERALTRADINGCO.
BOX99552,RIYADH22766,KSA
TEL:
00966-1-4659220FAX:
00966-1-4659213
编号NO.:
日期DATE:
地点SIGNEDIN:
NEOXX026Feb.28,XX
NANJING,CHINA
买方BUYER:
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
允许With
溢短装,由卖方决定
Moreorlessofshipmentallowedatthesellers’option
USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.
5.总值
TotalValue6.包装
Packing7.唛头
ShippingMarks
EXPORTEDBROWNCARTON
ROSEBRAND178/XXRIYADH
8.装运期及运输方式NotLaterThan,XXBYVESSEL
TimeofShipment&meansofTransportation
9.装运港及目的地From:
SHANGHAIPORT,CHINA
PortofLoading&DestinationTo:
DAMMAMPORT,SAUDIARABIA10.保险TOBECOVEREDBYTHEBUYER.
Insurance
11.付款方式TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofCreditpayableatsight
TermsofPaymentofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.
12.备注
Remarks
TheBuyerTheSeller
NEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.
(signature)(signature)
2、信用证
篇三:
已做信用证审核修改练习题
一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证
SALESCONTRACTContractNo.:
055756
Date:
21st.JulyXX
Seller:
ShanghaiCerealsandOilImp.&Exp.Corporation
Buyer:
ABCCompanyLimited36-36KannonStreetLondon
CommoditiesandSpecification:
ChineseWhiteRiceLong-shaped
BrokenGrains(Max):
5%
Admixture(Max):
%
Moisture(Max):
15%
Quantity:
30000metrictonswith10%moreorlessattheseller’soptionPacking:
Packedingunnybagsof50kgeach
UnitPrice:
USD400perM/TFOBstowedShanghaigrossfornet
Amount:
USD12000000(SAYTWELVEMILLIONONLY)
Shipment:
duringOct./Nov.XXfromShanghaitoLondonwithpartialshipmentandtransshipmentisallowed
Insurance:
Tobecoveredbythebuyer
Payment:
ByIrrevocableL/CpayableatsightfornegotiationinChinawithin15
daysaftertheshipment
MidlandBankLtd.,LondonAug.18th,XX
AdvisingBank:
Applicant:
ABCCompanyLtd.BankofChinaShanghaiBranch
Beneficiary:
Amount:
NotexceedingUSD12000000
Shanghaicerealsandoil
Imp.&Exp.Corp.
Shanghai,China
DearSirs,
AttherequestofABCCo.Ltd.,London,weherebyissueinyourfavorthisrevocabledocumentarycreditNo.219307whichisavailablebynegotiationofyourdraftat30daysaftersightforfullinvoicevaluedrawnonusbearingtheclause:
“DrawnunderdocumentarycreditNo.219307ofMidlandBankLtd.,”accompaniedbythefollowingdocuments:
1.Signedcommercialinvoicein3copies.
2.Fullsetof2/3cleanonboardbillsofladingmadeouttoorderandblankendorsedmarked“FreightPrepaid”andnotifyapplicant.
3.CertificateoforiginissuedbyAQSIQ.
4.Insurancepolicyforfullinvoicevalueplus10%coveringallrisksandwarrisksasperICCdatedJan.1st,1981.
5.Inspectioncertificateissuedbyapplicant.
6.Beneficiary’scertificatefaxtoapplicantwithin24hoursaftershipmentstatingcontractnumber,creditnumber,vesselnameandshippingdate.
Covering30000metrictonsChineseWhiteRiceLong-shaped
BrokenGrains:
5%
Admixture:
%
Moisture:
15%
AtperM/TFOBShanghai,packedinplasticbags.
ShipmentfromChineseporttoLondonduringOct./Nov.XX
Transshipmentisprohibited,partialshipmentprohibited.
ThiscreditisvalidfornegotiationbeforeDec.15th,XXinLondon.
SpecialConditions:
Documentsmustbepresentedfornegotiationwithin5daysafterthedateofissuanceofthebillsoflading,butinanyeventwithinthiscreditvalidity.
Weherebyundertaketohonoralldraftsdrawninaccordancewiththetermsofthiscredit.TheadvisingbankiskindlyrequestedtonotifythebeneficiarywithoutaddingtheirconfirmationforMidlandBankLtd.,London.
ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision),InternationalChamberofCommercePublicationNO.500.
信用证主要有以下不符点:
1信用证金额未考虑溢短装条款,如果溢装,则会出现单证不一致,故金额应该为”。
2信用证性质不符合合同的要求,将Revocable改成Irrevocable。
3汇票的付款期限有误,应将at30daysaftersight改为15。
4运输条款有误,因合同规定采用FOB贸易术语,因此,运费条款“FreightPrepaid”应改为“FreightCollect”。
5删除保险条款。
由于合同规定采用FOB贸易术语,故不应该有出口方提供保险单。
6检查条款应当删去,“InspectionCertificateissuedbyapplicant”因为是信用证软条款。
或者改为“InspectionCertificateissuedbybeneficiary”
7信用证没有溢短装条款规定,而合同有,故要加上“30000m/twith10%moreorlessattheseller’option”。
8信用证对规格的描述,没有采用品质机动幅度,应改为“ChineseWhiteRiceLong-shapedBrokenGrains:
5%Admixture:
%Moisture:
15%。
9贸易术语FOB后漏掉:
“stowed”,应加上。
10包装条款有误,合同规定gunnybags,而信用证却规定为plasticbags,应改为“gunnybags”。
11重量的计算方法“以毛作净”在合同里有规定,而信用证漏掉了这一条款,应补上“grossfornet大写”。
12装运港有误,信用证中笼统规定为Chineseport,而采用FOB贸易术语,其后一定要采用具体的港口,按照合同,应该为Shanghai。
13分批装运和转船规定与合同不符,“prohibited”“allowed大写”应将改为。
14信用证议付有效期地点有误,根据国际贸易惯例,信用证议付有效期地点应在受益人所在国,在这笔业务中应该是Shanghai而不是NewYork。
15信用证议付有效期规定不符合国际惯例,应将在提单出单后5天交单改为“15”。
SIGNATURES
二、根据所给信用证回答问题
FROM:
INDUSTRIALBANKOFJAPAN,LIMITED,TOKYO
TO:
BANKOFCHINA,SHANGHAI
SQUENCEOFTOTAL:
27:
1/1
DATEOFISSUE:
31C:
051015
DATENPLACEOFEXP.:
31D:
051215INTHECOUNTRYOFBENEFICIARYAPPLICANT:
50:
ABCCOMPANY,1-3MACHIKUSTREET,OSAKA,JAPANBENEFICIARY:
59:
SHANGHAIDASHENGCO.,LTD.UNITC2/FJINGMAOTOWER,SHANGHAI,CHINA.
CURRENCYCODE,AMOUNT:
32B:
DRAWEE:
42D:
THEINDUSTRIALBANKOFJAPAN,HEADOFFICE
PARTIALSHIPMENT:
43P:
ALLOWED
TRANSSHIPMENT:
43T:
NOTALLOWED
LOAD/DISPATCH/TAKING:
44A:
SHANGHAI
TRANSPORTATIONTO...:
44B:
OSAKA/TOKYO
LATESTDATEOFSHIPMET:
44C:
051130
DESCRIPGOODS/SERVICE:
45A:
4,000PCS“DIAMOND”BRANDCLOCKARTNO.791AT
PERPIECECIFOSAKA/TOKYOPACKEDINNEW
CARTONS
DOCUMENTSREQUIRED:
46A:
IN3FOLDUNLESSOTHERWISESTIPULATED:
1.SIGNEDCOMMERCIALINVOICE.
2.SIGNEDPACKINGLIST.
3.CERTIFICATEOFCHINESEORIGIN.
4.BENEFICIARY’SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL“FORMA”HASBEENSENTDIRECTLYTOTHEAPPLICANT.
5.*COPYOFTELEXFROMAPPLICANTTOSUPPLIERSAPPROVINGTHESHIPPINGSAMPLE.
6.INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGRISKSANDWARRISKS.
7.2/3PLUSONECOPYOFCLEAN“ONBOARD”OCEANBILLSOFLADING,MADEOUTTOORDERANDBLANKENDORSEDMARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT.
ADDITIONALCONDITION:
47A:
ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERINDUSTRIALBANKOFJAPAN,LTD.,HEADOFFICE,CREDITNO.ILC136107800DATED,XX”ANDTHEAMOUNTOFSUCHDRAFTSMUSTBEENDORSEDONTHEREVERSEOFTHISCREDIT.
T/TREIMBURSEMENTISNOTACCEPTABLE
DETAILSOFCHARGES71B:
ALLBANKINGCHARGESOUTSIDEJANPANAREFORBENEFICIARY’SACCOUNTPRESENTAIONPERIOD48:
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT.
SPECIALINSTRUCTIONTOTHEADVISINGBANK:
ALLDOCUMENTSINCLUDINGBENEFICIARY’SDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOOURHEADOFFICE.MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN100,ATTN.INTERNATIOANLBUSINESSDEPT.IMPORTSECTION,INONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTS,WESHALLMAKEPAYMENTASINSTRUCTED
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