《审核信用证》PPT课件.ppt
信用证的审核（练习一）,上海远大进出口公司(ORIGINAL)SHANGHAI YUANDA IMPORT&EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China电话：00862156666624 传真：00862156666698 销货合约 SALES CONTRACT 编号NO.YD-MDSC9811 日期DATE:1998/11/8,买方：MAURICIO DEPORTS INTERNATIONAL S.A.地址：RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD,COLON,R.P.电话：50725192334 传真：50725192333兹经买卖双方同意成交下列商品订立条款如下：,REMARKS:With 5%more or less both in amount and quantity at Sellers option.PACKING:50kg to one gunny bag.Total 40000 bags.SHIPMENT:To be effected during December 1998 from Shanghai,China to Colon,R.P.allowing partial shipments and transshipment.INSURANCE:To be covered for 110%of invoice value against All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981.PAYMENT:The buyer shall open through a first-class bank acceptable to the seller an irrevocable L/C at 30 days after B/L date to reach the seller November 25 1998 and valid for negotiation in China until the 15th day after the date of shipment.SELLERS BUYERSSHANGHAI YUANDA MAURICIO,提示：1、APPLICANT 名称错误。Maurlcio改为Mauricio2、APPLICANT地址错误。RM1008-1101改为10113、BENEFICIARY名称错误。Export&Import 改为 Import&Export4、信用证到期地在国外。开征行柜台前改为通知行柜台前。At the counter of CITIBANK N.A.PANAMA改为 CITIBANK OF SHANGHAI 5、汇票付款期限推迟。30 days after sight改为30 days after B/L date.6、装运期提前了。12月15日改为12月31日,7、提单条款中运费规定有误。Freight to be collected改为Freight prepaid8、提单条款中正本份数。2/3改为3/39、箱单条款中有关包装。New gunny bags改为gunny bags.10、保险条款中加保率错误。Plus 110%改为Plus 10%。保险险别有误，Institute Cargo Clauses Clause A 改为：All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/198111、数量未有规定5的增减。12、合同日期错误。11月18日改为11月8日13、交单日太紧。5天改为21天。14、目的港不妥。Panama改为Colon R.P.15、应该允许分批和转运。,16、检验条款应作修改，改为我方的检验机构出具的检验证书。17、没有信用证适用的惯例。Subject to UCP 500.,SALES CONFIRMATIONThe Seller:HUAXIN TRADING CO.,LTDAddress:14th floor kingstar Mansion,676 Jinlin Road,Shanghai ChinaThe buyer:JAMES BROWN&SONSAddress:#304-310,JALAN Steet,Toronto,Canada,案例2,PACKING:HX2012 IN CARTON OF 2 SETS EACH AND HX1115,HX4405 AND HX4510 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING&DESTINATION:FROM SHANGHAI TO:TORONTOTIME OF SHIPMENT:TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT ALLOWED AND TRANSHIPMENT ALLOWEDTERMS OF PAYMENT:THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER,THE DATE OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST W.P.A.AND CLASH&BREAKAGE&WAR RISKS FOR 110%OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981.CONFIRMED BY:THE BUYER赵建国 SIGNATURE,1、信用证大小写不一致，EIGHTEEN CHANGE TO EIGHTY2、信用证在国外到期，改为：FOR NEGOTIATION IN BENEFICIARY COUNTRY3、保险金额过高 改为：FOR 110%OF INVOICE VALUE4、保险险别错误，改为：W.P.A.AND CLASH&BREAKAGE&WAR RISKS 6、目的港有误：改为：TO TORONTO,7、允许转运：改为：TRANSSHIPMENT PERMITTED,
