根据外销合同审核信用证（2009年单证员考试国际商务单证缮制与操作试题）

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审核信用证 根据合同内容审核信用证，指出不符之处并提出修改意见 信用证审核结果 SALES CONTRACT

THE SELLER:

SHANDONG YIHAI IMP. & EXP. CO.,LTD. NO. 51 JINSHUI ROAD, QINGDAO, CHINA

NO. YH08039

DATE: DEC.1, 2008

SIGNED AT: QINGDAO,CHINA

THE BUYER:

LINSA PUBLICIDAD, S.A.

VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Commodity&Specification CARDHOLDER DYED COW LEATHER BLACK BROWN Quantity 5000PCS 8000PCS Price Terms Unit price FOB QINGDAO USD1.45/PC USD1.50/PC Amount USD 7250.00 USD 12000.00 USD 19250.00 Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY. Packing: 1PC/POLYBAG, 500PCS/CTN Time of Shipment: DURING JAN. 2009 BY SEA Shipping Mark: L.P.

BARCELONA NOS.1-26

LoaDing Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE BUYER.

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN

IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.

ISSUE OF DOCUMENTARY CREDIT

27: SEQUENCE OF TOTAL： 40A: FORM OF DOC.CREDIT： 20: DOC.CREDIT NUMBER： 31C: DATE OF ISSUE：

40E: APPLICABLE RULES：

31D: DATE AND PLACE OF EXPIRY： 1/1

IRREVOCABLE 103CD137273

081215

UCP LATEST VERSION

DATE 090202 PLACE IN SPAIN 51D: APPLICANT BANK:

50: APPLICANT：

59: BENEFICIARY：

32B: AMOUNT：

41A: AVAILABLE WITH…BY 42C: DRAFTS AT 42A: DRAWEE ：

43P: PARTIAL SHIPMTS： 43T: TRANSSHIPMENT： 44E: PORT OF LOADING： 44F: PORT OF DISCHARGE ：

44C: LATEST DATE OF SHIPMENT：45A: DESCRIPTION OF GOODS：

46A:DOCUMENTS REQUIRED：

47A:ADDITIONAL CONDITIONS：

BANCO SANTANDER, S.A.

28660 BOADILLA DEL BARCELONA, SPAIN LINSA PUBLICIDAD, S.A.

VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN SHANDONG YIHAN IMP. & EXP. CO., LTD. NO. 51 JINSHUI ROAD, QINGDAO, CHIN A CURRENCY EUR AMOUNT 19250.00

ANY BANK IN CHINA BY NEGOTIATION 30 DAYS AFTER SIGHT LINSA PUBLICIDAD, S.A. NOT ALLOWED NOT ALLOWED

ANY CHINESE PORT VALENCIA, SPAIN 090115

GOODS AS PER S/C NO. YH08036 DATED ON DEC.1, 2008

CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO

PACKING: 200PCS/CTN

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIA AUTHORITIES

3. PACKING LIST IN 3 COPIES

4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT 5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE

ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO.,LTD.

ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION： WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,BUT WITHIN

THE VALIDITY OF THIS CREDIT

49:CONFIRMATION INSTRUCTION： WITHOUT 71B: CHARGES：

信用证审核结果

信用证号 103CD137273 合 同 号 YH08039 审证结果 1．31C: 开证日期比合同规定晚了半个月； 2．31D: 有效期规定为“090202”与合同规定不符；应改为“090215”； 3．31D:到期地点“SPAIN” 与合同规定不符；应改为“CHINA”； 4．59: 受益人名称与合同规定不符；应改为“SHANDONG YIHAI IMPORT AND EXPORT CO.，LTD”； 5．32B: 货币名称与合同规定不符；应改为“USD”； 6．42C: 汇票付款期限与合同规定不符；应改为“AT SIGHT”； 7．42A: 汇票付款人为开证申请人不妥；应改为“BANCO SANTANDER, S.A”； 8．43P: 不允许分批与合同规定不符；应改为“ALLOWED”； 9．43T: 不允许转运与合同规定不符；应改为“ALLOWED”； 10．44F: 目的港与合同规定不符；应改为“BARCELONA”； 11．44C: 最迟装运期与合同规定不符；应改为“090131”； 12．45A: 合同号与合同规定不符；应为“YH08039”； 13．45A: 数量与合同规定不符；应分别改为“BLACK COLOUR/5000PCS” 和“BROWN COLOUR/8000PCS”； 14．45A: 每箱的件数不符；应为“500PCS/CTN”； 15．46A: 海运提单的运费项目不符；应为“Freight Collect”； 16. 46A: 要求提供保险单与FOB 术语不符；应要求取消； 17．71B: 所有的费用由受益人负担不妥；应改为“ALL CHARGES OUTSIDE SPAIN ARE TO BE BORN BY BENEFICIARY ”； 18．48: 交单期规定不合适；应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；