第五章 信用证的审核和操作.doc

第五章 信用证的审核和操作 第一节 信用证内容的审核 一、改错题 1．根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。 (1)销售合同 (5)装运期限： TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.5, 2009 (6)装运港： PORT OF LOADING: DALIAN CHINA (7)目的港： PORT OF DESTINATION: OSAKA JAPAN (8)分批装运： PARTIAL SHIPMENTS: ALLOWED (9)转船： TRANSSHIPMENT: ALLOWED (10)付款条件： TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUCH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT. (11)保险： INSURANCE: TO BE EFFECTED BY BUYER. (12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED. Confirmed by: 买方 佐藤月升 卖方 盛子曲 THE BUYER THE SELLER (2)信用证 SEQUENCE OF TOTAL　　　　　　*27 :1/1 FORM OF DOCUMENTARY CREDIT　 *40A :IRREVOCABLE DOCUMENTARY CREDIT NUMBER　　*20 :LCDATE OF ISSUE　　　　　　　　*30 :090109 APPLICABLE RULES　　　　　　 *40E :UCP LATEST VERSION DATE AND PIACE OF EXPIRY　　 *31D :090320 AT THE NEGOTIATION BANK APPLICANT　　　 *50　　: SHAANXI HOPE TRADE CO.，LTD. 　　　　　　　　　　　　　　NO.86 DALIAN ROAD. XIAN SHAANXI PROVINCE CHINA BENEFICIARY　　 *59　　: SUZUKINO SHAJ CO., LTD. 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN CURRENCY CODE, AMOUNT *32B : EUR22900, 00 PERCENTAGE CREDIT AMOUNT TOLERANCE *39A : 05/05 AVAILABLE WITH/BY *41D : BANK OF CHINA SHAANXI BRANCH BY NEGOTIATION DRAFTS AT... *42C : AT SIGHT DRAWEE *42A : SMBCUS33 PARTIAL SHIPMENTS *43P : NOT ALLOWED TRANSSHIPMENT *43T : NOT ALLOWED PORT OF LOADING/AIRPORT OF DEPARTURE *44E: SHANGHAI PORT PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: TOKYO PORT LATEST DATE OF SHIP. *44C : 090305 DESCRIPT. OF GOODS *45A : CFR OSAKA PORT CARDEN SHOES 7060PRS TOTAL USD22592, 00 DOCUMENTS REQUIRED *46A : +COMMERCIAL INVOICE IN THREE ORIGINAL +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED FREIGHT COLLECT MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT +PACKING LIST IN THREE ORICINAL +GSP CERTIFICATE OF ORIGIN FORM A IN ONE ORICINAL ONE COPY. ADDITIONAL CONDITIONS *47 : T.T.REIMBUR