实训1审证和改证业务操作.doc

实训1：审证和改证业务操作 第1题 题目名称 信用证审核 基本要求 根据提供的外销合同对信用证进行审核并提出改证要求 相关说明 世格公司与加拿大NEO公司达成交易后，2008年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为01/0501-FCT的信开本信用证。试根据SHDS03027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。 ? 1、合同 销售合同 SALES CONTRACT 卖方SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA ? 编号NO.: SHDS03027 日期DATE: APR.03, 2008 地点SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET, TORONTO, CANADA ? ? ? ? ? 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 1. 品名及规格 Commodity Specification 2. 数量 Quantity 3. 单价及价格条款 Unit Price Trade Terms 4. 金额 Amount CIFC5 TORONTO CHINESE CERAMIC DINNERWARE DS1511 30-Piece Dinnerware and Tea Set DS2201 20-Piece Dinnerware Set DS4504 45-Piece Dinnerware Set DS5120 95-Piece Dinnerware Set ? 542SETS 800SETS 443SETS 254SETS ? USD23.50 USD20.40 USD23.20 USD30.10 ? 12737.00 16320.00 10277.60 7645.40 Total: 2039SETS ? 46980.00 允许 With 10% 溢短装，由卖方决定 More or less of shipment allowed at the sellers’ option 5. 总值 Total Value ? SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY. 6. 包装 Packing ? DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL: 1639 CARTONS. ? 7. 唛头 Shipping Marks ? AT BUYERS OPTION. 8. 装运期及运输方式 Time of Shipment means of Transportation ? TO BE EFFECTED BEFORE THE END OF APRIL 2008 WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED. 9. 装运港及目的地 Port of Loading Destination ? FROM: SHANGHAI TO: TORONTO 10. 保险 Insurance ? THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH BREAKAGE WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981. ? 11. 付款方式 Terms of Payment ? THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2006 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT. ? 12. 备注 Remar