1、題目要求和說(shuō)明明題目名稱(chēng)信用證審核基本要求根據(jù)提供的外銷(xiāo)銷(xiāo)合同對(duì)信用用證進(jìn)行審核核并提出改證證要求下載模板信用證審核結(jié)果果相關(guān)說(shuō)明世格公司與加拿拿大NEO公司達(dá)達(dá)成交易后，2009年4月8日，世格公司收到NEO公司通過(guò)加拿大皇家銀行開(kāi)來(lái)的編號(hào)為09/0501-FCT的信開(kāi)本信用證。試根據(jù)SHDS09027出口合同對(duì)信用證進(jìn)行審核，指出信用證存在的問(wèn)題并提出具體的改證要求。銷(xiāo)售合同SALES CCONTRAACT賣(mài)方SELLEER:DESUN TTRADINNG CO.,LTD.29TH FLLOOR KINGSSTAR MANSIION, 6623JINNLIN RRD., SHANGHAAI

2、 CHIINA編號(hào)NO.:SHDS090027日期DATE:APR.03, 20099地點(diǎn)SIGNEED IN:SHANGHAAI買(mǎi)方BUYER:NEO GENNERAL TRADIING COO.#362 JAALAN SSTREETT, TOROONTO, CANADDA買(mǎi)賣(mài)雙方同意以以下條款達(dá)成成交易：oc nrbeeEdL cawteaoisl w1. 品名及規(guī)規(guī)格Commodiity & Speciificattion2. 數(shù)量Quantitty3. 單價(jià)及價(jià)價(jià)格條款Unit Prrice & Tradde Terrms4. 金額AmountCIFC5 TTORONTTOCHINES

3、EE CERAAMIC DDINNERRWAREDS151130-Piiece DDinnerrware and TTea SeetDS220120-Piiece DDinnerrware SetDS450445-Piiece DDinnerrware SetDS512095-Piiece DDinnerrware Set542SETSS800SETSS443SETSS254SETSSUSD23.550USD20.440USD23.220USD30.11012737.00016320.00010277.6607645.400Total:2039SETTS46980.000允許With10%溢短

4、裝，由賣(mài)方方?jīng)Q定More orr lesss of sshipmeent alllowedd at tthe seellerss opttion5.總值Total VValueSAY US DOLLAARS FOORTY SSIX THHOUSANND NINNE HUNNDRED AND EEIGHTYY ONLYY.6.包裝PackinggDS2201 IN CAARTONSS OF 22 SETSS EACHH AND DS11551, DSS4505 AND DDS51200 TO BBE PACCKED IIN CARRTONS OF 1 SET EEACH OONLY.TOTAL:

5、 1639 CARTOONS.7.嘜頭Shippinng MarrksAT BUYEERS OOPTIONN.8.裝運(yùn)期及及運(yùn)輸方式Time off Shippment & meaans off TrannsporttationnTO BE EEFFECTTED BEEFORE THE EEND OFF APRIIL 20009 WITTH PARRTIAL SHIPMMENT AALLOWEED ANDD TRANNSHIPMMENT AALLOWEED.9.裝運(yùn)港及及目的地Port off Loadding & DesttinatiionFROM: SSHANGHHAITO: TORRON

6、TO10.保險(xiǎn)InsurannceTHE SELLLER SSHALL COVERR INSUURANCEE AGAIINST WWPA ANND CLAASH & BREAKKAGE & WAR RISKSS FOR 110% OF THHE TOTTAL INNVOICEE VALUUE AS PER TTHE REELEVANNT OCEEAN MAARINE CARGOO OF PP.I.C.C. DAATED 11/1/19981.11.付款方方式Terms oof PayymentTHE BUYYER SHHALL OOPEN TTHOUGHH A BAANK ACCCEPTAAB

7、LE TTO THEE BEFOORE APPRIL 110, 20009 VAALID FFOR NEEGOTIAATION IN CHHINA UUNTIL THE 115TH DDAY AFFTER TTHE DAATE OFF SHIPPMEDNTT.12.備注RemarkssThe BuyyerThe SelllerNEO GENNERAL TRADIING COO.DESUN TTRADINNG CO.,LTD.(signatture)(signatture)THE ROYYAL BAANK OFF CANAADABRITISHH COLUUMBIA INTERRNATIOON C

8、ENNTRE1055 WEEST GEEORGIAA STREEET, VANCCOUVERR, B.CC. V6EE 3P3CANADACONFIRRMATIOON OF TELEXX/CABLLE PERR-ADVIISEDTELEX NNO. 477206888 CADATE: APR 88, 20009PLACE:VANCOUUVERIRREVOCCABLE DOCUMMENTARRY CREEDITCREDIT NUMBEER: 099/05011-FCTADVISINNG BANNKS RREF. NNO.ADVISINNG BANNK:SHANGHAAI A JJ FINAANC

9、E CCORPORRATIONN59 HONGGKONG ROADSHANGHAAI 2000002, CHINAAAPPLICAANT:NEO GENNERAL TRADIING COO.#362 JAALAN SSTREETT, TOROONTO, CANADDABENEFICCIARY:DESUN TTRADINNG CO.,LTD.29TH FLLOOR KINGSSTAR MANSIION, 623JINLLIN RDD., SHHANGHAAI CHINAA AMOUNT:USD46,9980.000(US DOLLLARS FORTYY SIX THOUSSAND NNINE H

10、HUNDREED ANDD EIGHHTEEN ONLY)EXPIRY DATE: MAY 15, 22009FOR NEGGOTIATTION IIN APPPLICANNT COUUNTRYGENTLEMMEN:WE HEREEBY OPPEN OUUR IRRREVOCAABLE LLETTERR OF CCREDITT IN YYOUR FFAVOR WHICHH IS AAVAILAABLE BBY YOUUR DRAAFTS AAT SIGGHT FOOR FULLL INVVOICE VALUEE ON UUS ACCCOMPANNIED BBY THEE FOLLLOWINGG

11、 DOCUUMENTSS:+SIGNEED COMMMERCIIAL INNVOICEE AND 3 COPPIES.+PACKIING LIIST ANND 3 CCOPIESS, SHOOWING THE IINDIVIIDUAL WEIGHHT ANDD MEASSUREMEENT OFF EACHH ITEMM.+ORIGIINAL CCERTIFFICATEE OF OORIGINN AND 3 COPPIES IISSUEDD BY TTHE CHHAMBERR OF CCOMMERRCE.+FULL SET CCLEAN ON BOOARD OOCEAN BILLSS OF LL

12、ADINGG MARKKED “FFREIGHHT PREEPAID” CONSIIGNED TO ORRDER OOF THEE ROYAAL BANNK OF CANADDA INDDICATIING THHE ACTTUAL DDATE OOF THEE GOODDS ON BOARDD AND NOTIFFY THEE APPLLICANTT WITHH FULLL ADDRRESS AAND PHHONE NNO. 7770099110.+INSURRANCE POLICCY OR CERTIIFICATTE FORR 130 PERCEENT CIIF OF INVOIICE VA

13、ALUE CCOVERIING: IINSURAANCE CCARGO CLAUSSES(A) AS PPER I.C.C. DATEDD 1/1/1982.+BENEFFICIARRYS CCERTIFFICATEE CERTTIFYINNG THAAT EACCH COPPY OF SHIPPPING DDOCUMEENTS HHAS BEEEN FAAXED TTO THEE APPLLICANTT WITHHIN 488 HOURRS AFTTER SHHIPMENNT.COVERINNG SHIIPMENTT PF:4 ITEMSS TERMMS OF CHINEESE CEERAM

14、ICC DINNNERWARRE INCCLUDINNG:DS151130-PIIECE DDINNERRWARE AND TTEA SEET, 5444ETSDS220120-PIIECE DDINNERRWARE SET, 800SEETS,DS450445-PIIECE DDINNERRWARE SET, 443SEETSDS512095-PIIECE DDINNERRWARE SET, 245SEETSDETAILSS IN AACCORDDANCE WITH SALESS CONTTRACT SHDS009027 DATEDD APR. 3, 22009. FOB / CFR / X

15、 CIF/ FFAX TOORONTOO CANADDA.SHIPMENNT FROOMSHANGHAAITOVANCOUVVERLATESTAPRIL 330,20009PARTIALL SHIPPMENTSSPROHIBIITEDTRANSSHHIPMENNTPROHIBIITEDDRAFTS TO BEE PRESSENTEDD FOR NEGOTTIATIOON WITTHIN 115 DAYYS FROOM BILLL OF LADINNG DATTE, BUUT WITTHIN TTHE VAALIDITTY OF CREDIIT. ALLL DOCCUMENTTS TO BE F

16、OORWARDDED INN ONE COVERR, BY AIRMAAIL, UUNLESSS OTHEERWISEE STATTED UNNDER SSPECIAAL INSSTRUCTTION.SPECIALL INSTTRUCTIION: AALL BAANKINGG CHARRGES OOUTSIDDE CANNADA AARE FOOR ACCCOUNT OF BEENEFICCIARY.+ALL GGOODS MUST BE SHHIPPEDD IN FFOUR 220CY TO CYY CONTTAINERR AND B/L SSHOWINNG THEE SAMEE.+THE

17、VVALUE OF FRREIGHTT PREPP AID HAS TTO BE SHOWNN ON BBILLS OF LAADING.+DOCUMMENTS WHICHH FAILL TO CCOMPLYY WITHH THE TERMSS AND CONDIITIONSS IN TTHE LEETTER OF CRREDIT SUBJEECT TOO A SPPECIALL DISCCREPANNCY HAANDLINNG FEEE OF UUS$35.00 TOO BE DDEDUCTTED FRROM ANNY PROOCEEDSS.DRAFT MMUST BBE MARRKED A

18、AS BEIING DRRAWN UUNDER THIS CREDIIT ANDD BEARR ITS NUMBEER; THHE AMOOUNTS ARE TTO BE ENDORRSED OON THEE REVEERSE HHERE OOF BY NEG. BANK. WE HHEREBYY AGREEE WITTH THEE DRAWWERS, ENDORRSERS AND FFIDE HHOLDERR THATT ALL DRAFTTS DRAAWN UNNDER AAND INN COMPPLIANCCE WITTH THEE TERMMS OF THIS CREDIIT SHAA

19、LL BEE DULYY HONOORED UUPON PPRESENNTATIOON.THIS CRREDIT IS SUUBJECTT TO TTHE UNNIFORMM CUSTTOMS AAND PRRACTICCE FORR DOCUUMENTAARY CRREDITSS (20007 REVVISIONN) BY THE IINTERNNATIONNAL CHHAMBERR OF CCOMMERRCE PUUBLICAATION NO. 6600.David JJoneYours VVery TTruly,Joanne HsanAUTHORIIZED SSIGNATTUREAUTH

20、ORIIZED SSIGNATTURE信用證審核結(jié)果果信用證號(hào)09/05011-FCT合 同 號(hào)SHDS090027審證結(jié)果1. 信用證大小小寫(xiě)金額不一一致，大寫(xiě)金金額錯(cuò)誤(UUS DOLLLARS FORTYY SIX THOUSSAND NNINE HHUNDREED ANDD EIGHHTEEN ONLY)，低于合同同金額(USSD469880)，應(yīng)為為USD466980(UUS DOLLLARS FORTYY SIX THOUSSAND NNINE HHUNDREED ANDD EIGHTYY ONLYY)而不是USDD469188。2. 信用證在加加拿大到期(FOR NNEGOTII

21、ATIONN IN AAPPLICCANT CCOUNTRRY)，易產(chǎn)產(chǎn)生逾期，且且與合同要求求不符，應(yīng)改改在國(guó)內(nèi)到期期(FOR NEGOTTIATIOON IN BENEFFICIARRY COUUNTRY)。3. 加減保率為為30%( FOR 1130 PEERCENTT OF IINVOICCE VALLUE)，高高于合同規(guī)定定的10%，應(yīng)改改為(FORR 110 PEERCENTT OF IINVOICCE VALLUE)。4. 合同要求投投保的為“中中國(guó)海洋運(yùn)輸輸貨物保險(xiǎn)條條款”，而信信用證投保的的為“倫敦協(xié)協(xié)會(huì)貨物保險(xiǎn)險(xiǎn)條款“A，適用的條條款有誤，應(yīng)應(yīng)當(dāng)根據(jù)合同同規(guī)定投保。5. 證

22、明裝運(yùn)貨貨物數(shù)量與合合同有出入，證證中規(guī)定DSS1151 544SETTS、DS51220 2455SETS，而而合同中為DDS11511 542SETTS、DS51220 2544SETS。6. 目的港與合合同不符。應(yīng)應(yīng)為多倫多而而(TORONNTO)不是溫哥華華(VANCOOUVER)。7. 合同明確規(guī)規(guī)定允許轉(zhuǎn)運(yùn)運(yùn)和分批裝運(yùn)運(yùn)，但信用證證中禁止。題目要求和說(shuō)明明題目名稱(chēng)信用證審核基本要求根據(jù)提供的外銷(xiāo)銷(xiāo)合同對(duì)信用用證進(jìn)行審核核并提出改證證要求下載模板信用證審核結(jié)果果相關(guān)說(shuō)明2009年3月月22日，中國(guó)銀行行江蘇省分行行通知世格公公司收到NEEO公司通過(guò)過(guò)利雅得銀行行開(kāi)來(lái)的編號(hào)號(hào)為0011

23、1LC1233756的信信用證電開(kāi)本本。試根據(jù)NNEO20009026出出口合同對(duì)信信用證進(jìn)行審審核，指出信信用證存在的的問(wèn)題并提出出具體的改證證要求。銷(xiāo)貨合同SALES CCONTRAACT賣(mài)方SELLEER:DESUN TTRADINNG CO., LTDD.HUARONGG MANSIION RMM2901 NO.855 GUANNJIAQIIAO,NANJINGG 2100005, CCHINATEL: 00086-255-47155004 FAX: 0086-25-477113633編號(hào)NO.:NEO20099026日期DATE:Feb. 288, 20009地點(diǎn)SIGNEED IN

24、:NANJINGG, CHINNA買(mǎi)方BUYER:NEO GENNERAL TRADIING COO.P.O. BOOX 995552, RIYAADH 227666, KSAATEL: 000966-11-46599220 FAX: 009666-1-466592133買(mǎi)賣(mài)雙方同意以以下條款達(dá)成成交易：oc nrbeeEdLicnihrnnotab.1. 品名及規(guī)規(guī)格Commodiity & Speciificattion2. 數(shù)量Quantitty3. 單價(jià)及價(jià)價(jià)格條款Unit Prrice & Tradde Terrms4. 金額AmountCFR DAMMMAM PPORT, SAUD

25、II ARABBIAABOUT 11700 CCARTONNS CANNNED MMUSRHOOOMS PPIECESS & STTEMS 224 TINNS X 4425 GRRAMS NNET WEEIGHT (D.W. 227 GRAMSS) AT USD7.80 PEER CARRTON.ROSE BRRAND.1700CARRTONSUSD7.800USD132660.00Total:1700CARRTONSUSD132660.00允許溢短裝，由賣(mài)方方?jīng)Q定WithMore orr lesss of sshipmeent alllowedd at tthe seellerss optt

26、ion5.總值Total VValueUSD THHIRTEEEN THOOUSANDD TWO HUNDRRED ANND SIXXTY ONNLY.6.包裝PackinggEXPORTEED BROOWN CAARTON7.嘜頭Shippinng MarrksROSE BRRAND178/20009RIYADH8.裝運(yùn)期及及運(yùn)輸方式Time off Shippment & meaans off TrannsporttationnNot Latter Thhan Appr.30, 20099 BY VVESSELL9.裝運(yùn)港及及目的地Port off Loadding & Desttinat

27、iionFrom : SHANGGHAI PPORT, CHINAATo : DAAMMAM PORT, SAUDDI ARAABIA10.保險(xiǎn)InsurannceTO BE CCOVEREED BY THE BBUYER.11.付款方方式Terms oof PayymentThe Buyyers sshall open throuugh a bank accepptablee to tthe Seeller an Irrrevoccable Letteer of Crediit payyable at siight oof reaach thhe selller 330 dayys beff

28、ore tthe moonth oof shiipmentt, vallid foor neggotiattion iin Chiina unntil tthe 155th dayy afteer thee datee of sshipmeent.12.備注RemarkssThe BuyyerThe SelllerNEO GENNERAL TRADIING COO.(進(jìn)口商簽字蓋蓋章)DESUN TTRADINNG CO., LTDD.(出口商簽字蓋蓋章)2009MARR22 099:18:111LOGICCAL TEERMINAALE102MT S7000 ISSUEE OF AA DOCU

29、UMENTAARY CRREDITPAGE000011FUNCMSG7000UMR0068810051MSGACK DWS7765I AAUTH OOK, KEEY B199808166895800FC5, BKCHCCNBJ RRJHISAARI REECOROBASIC HHEADERRF 01 BKCHCCNBJA9940 05588 5550628APPLICAATION HEADEER0 700 1057 0103220 RJHHISARIIAXXX 7277 9773667 0200213 11557 NN*ALRAJJHI BAANKINGG AND INVESSTMENTT*C

30、ORPOORATIOON*RIYADDH*(HEADD OFFIICE)USER HEEADERSERVICEE CODEE 1103: (銀行蓋信用用證通知專(zhuān)用用章)BANK. PPRIORIITY 1113:MSG USEER REFF. 1108:INFO. FFROM CCI 1115:SEQUENCCE OF TOTALL*271 / 1FORM OFF DOC. CREDDIT*40 ANON-TRAANSFERRABLEDOC. CRREDIT NUMBEER*200011LC11237566DATE OFF ISSUUEAPPLICAABLE RRULES 31 C* 400

31、E 090320UCP LATTEST VVERSIOONDATE/PLLACE EEXP.*31 DDATE 0990505 PLACEE CHINNAAPPLICAANT*50NEO GENNERAL TRADIING COO.P.O. BOOX 995552, RIYAADH 227666, KSAATEL: 000966-11-46599220 FAX: 009666-1-466592133BENEFICCIARY*59DESUN TTRADINNG CO., LTDD.HUARONGG MANSIION RMM2901 NO.855 GUANNJIAQIIAO, NNANJINNG

32、2100005, CHINAATEL: 00086-255-47155004 FAX: 0086-25-477113633AMOUNT*32 BCURRENCCY USDD AMOUUNT 133260AVAILABBLE WIITH/BYY*41 DANY BANNK IN CHINAA,BY NEGOOTIATIIONDRAFTS AT 42 CSIGHTDRAWEE42 ARJHISARRI*ALRAJHHI BANNKING AND IINVESTTMENT *CORPORRATIONN*RIYADHH*(HEAD OFFICCE)PARTIALL SHIPPMTS43 PNOT AL

33、LLOWEDTRANSSHHIPMENNT43 TNOT ALLLOWEDPORT OFF LOADDING44 ECHINA MMAIN FFORT, CHINAAPORT OFF DISCCHARGEE44 FDAMMAM PORT, SAUDDI ARAABIALATEST SHIPMMENT44 C090430GOODS DDESCRIIPT.45 AABOUT 11700 CCARTONNS CANNNED MMUSRHOOOM PIIECES & STEEMS 244 TINSS X 4225 GRAAMS NEET WEIIGHT (D.W. 227 GGRAMS) AT UUS

34、D7.880 PERR CARTTON.ROSE BRRAND.DOCS REEQUIREED46 ADOCUMENNTS REEQUIREED:+ SIGNEED COMMMERCIIAL INNVOICEE IN TTRIPLIICATE ORIGIINAL AAND MUUST SHHOW BRREAK DDOWN OOF THEE AMOUUNT ASS FOLLLOWS: FOB VVALUE, FREIIGHT CCHARGEES ANDD TOTAAL AMOOUNT CC AND F.+ FULL SET CCLEAN ON BOOARD BBILL OOF LADDING M

35、MADE OOUT TOO THE ORDERR OF AAL RAJJHI BAANKINGG AND INVESSTMENTT CORPP, MARRKED FFREIGHHT PREEPAID AND NNOTIFYY APPLLICANTT, INDDICATIING THHE FULLL NAMME, ADDDRESSS AND TEL NNO. OFF THE CARRYYING VVESSELLS AGGENT AAT THEE PORTT OF DIISCHARRGE. + PACKIING LIIST INN ONE ORIGIINAL PPLUS 55 COPIIES, A

36、ALL OFF WHICCH MUSSTBE MANUUALLY SIGNEED.+ INSPEECTIONN (HEAALTH) CERTIIFICATTE FROOM C.II.Q. (ENTRYY-EXITTINSPECTTION AAND QUUARANTTINE OOF THEE PEOOOPLES REP. OF CHHINA) STATIINGGOODS AARE FIIT FORR HUMAAN BEIING.+ CERTIIFICATTE OF ORIGIINDULY CEERTIFIIED BYY C.C.P.I.TT.STATINGG THE NAME OF THHE M

37、ANNUFACTTURERSS OF PPRODUCCERSAND THAAT GOOODS EXXPORTEED AREE WHOLLLY OFF CHINNESE OORIGINN.+ THE PPRODUCCTION DATE OF THHE GOOODS NOOT TO BE EAARLIERR THANN HALFF MONTTH AT TIME OF SHHIPMENNT. BEENEFICCIARY MUST CERTIIFY THHE SAMME.+ SHIPMMENT TTO BE EFFECCTED BBY CONNTAINEER ANDD BY RREGULAARE LI

38、INE. SSHIPMEENT COOMPANYYS CEERTIFIICATE TO THHIS EFFFECT SHOULLD ACCCOMPANNY THEE DOCUUMENTSS.+ INSURRANCE POLICCY OR CERTIIFICATTE IN 1 ORIIGINALL AND 1 COPY ISSUEED OR ENDORRSED TTO THEE ORDEER OF AL RAAJHI BBANKINNGAND INVVESTMEENT COORP FOOR THEE INVOOICE PPLUS 110 PERRCENT COVERRINGALL RISSKS, IINSTITTUTE CCARGO CLAUSSES, IINSTITTUTE SSTRIKEES.DD. CONNDITIOONS47 AADDITIOONAL CCONDITTION:A DISCRREPANCCY FEEE OF UUSD50.00 WIILL BEE IMPOOSED OON EACCH SETT OFDOCUMENNTS PRRESENTTED FOOR NEGGOTIATTION UUNDER THIS L/C WWITH