成都理工國際結(jié)算實驗練習(xí)(答案)

1、151一、根據(jù)合同審核信用證一、根據(jù)合同審核信用證以下是受益人根據(jù)合同規(guī)定審核來證的實務(wù)操作，先看合同，然后根據(jù)合同內(nèi)容審核信用證中與合同不相符的地方。買賣合同買賣合同上海茂林貿(mào)易有限公司SHANGHAIMAOLINTRADECO.LTD.No.97MaomingNanRoadShanghaiP.R.ofChina銷售合同SALECONTRACTTo:EASTERNTRADINGCOMPANYContractNo.:SH2008X826

2、81WDFDSTREETDate:26AUG.2008LONDONUNITEDKINGDOMThissalescontractismadebetweenthesellersbuyerswherebytheselleragreetosellthebuyersagreetobuytheundermentionedgoodsaccdingtothetermsconditionsstipulatedbelow：DeionofGoodsQuant

3、ityUnitPriceAmountWOOLLENBLANKETSCIFLONDONART.NO.H666600PCS@USD15.50PCUSD9300.00ART.NO.HX88600PCS@USD16.30PCUSD9780.00ART.NO.HE21720PCS@USD18.50PCUSD13320.00TOTAL:1920PCSUSD32400.005%MELESSAMOUNTQUANTITYAREALLOWED.Totala

4、mountinwdsSAYU.S.DOLLARSTHIRTYTWOTHOUSFOURHUNSREDONLY.Packing24PcinoneCtntotalpackedin80Ctns.DeliverySeafreightfromShanghaitoLondonallowingpartialshipmentstransshipmentShippingMarkEASTERN2008X826LONDONNO.180TimeofShipmen

5、tOnbefe15Oct.2008TermsofPaymentBy100pctirrevocableletterofcreditinfavouroftheSellertobeavailablebydarftsatsighttoopentoreachthesellerbefe05Sep.2008toremainvalidfnegotiationinChinauntilthe15thdaysafterthefesaidtimeofthesh

6、ipment.TheLCmustmentionthiscontractnumber.AllbankinggesoutsideU.KarefACofthebeneficiary.InsuranceTobeeffectedbythesellersf110pctoftheinvoicevaluecoveringallriskswarriskofInstituteCargoClause(A)Documentsrequired1Signedinv

7、oiceintriplicate2FullsetcleanonboardBillofLadingmadeouttoderblankendsednotifythebuyer3Insurancepolicyinduplicate4Packinglistintriplicate5CertificateofigininduplicateissuedbyarelevantauthityTheSellerTheBuyerShanghaiMaolin

8、TradeCo.Ltd.EasternTradingCompany張三張三WhuitWhuitBrownBrown簽署Signature351NO.180PRESENTATIONPERIOD:10DAYSAFTERISSUANCEDATEOFSHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION:WITHOUTINSTRUCTIONS:THISCREDITISSUBJEC

9、TTOUNIFMCUSTOMSAPRACTICEFDOCUMENTARYCREDITICCNO.600.THENEGOTIATIONBANKMUSTFWARDTHEDRAFTSALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOUSINTWOCONSECUTIVELOTS.UPONRECEIPTOFTHEDRAFTSDOCUMENTSINDERWEWILLREMITTHEPROCEEDSASINSTRUCTED

10、BYTHENEGOTIATINGBANK.經(jīng)審核，信用證存在以下問題：經(jīng)審核，信用證存在以下問題：1合同規(guī)定信用證有效期為裝運日后15天，即2008年10月30日，而信用證為2008年10月20日；2根據(jù)合同信用證的到期地點不應(yīng)在英國，而應(yīng)在中國。3受益人名稱與合同有差異，名稱應(yīng)為“CO.”，而不是“CP.”。4信用證金額大小寫都有誤，應(yīng)是32400美元，SAYU.S.DOLLARSTHIRTYTWOTHOUSFOURHUNSREDON

11、LY。5根據(jù)合同中匯票期限應(yīng)為即期，而信用證錯為見票后30天遠期。6根據(jù)合同，可以分批裝運，信用證錯為不可以分批。7根據(jù)合同，貨號HE21的單價是USD18.50PC，信用證錯為USD18.00PCS。8貨物描述中的總金額應(yīng)該是USD32400.00，信用證錯為USD32040.00。9貨物描述中的合同號錯為SH2008X806。10.貨物描述中海運提單應(yīng)該為空白背書“blankendsed”。11根據(jù)合同，保險險別是一切險和戰(zhàn)爭險，信