已做信用证审核修改练习题.doc

一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证

SALES?CONTRACT

ContractNo.:?055756

Date:???????????21st.July2005

Seller:??????????ShanghaiCerealsandOilImp.Exp.Corporation

Buyer:?????????ABCCompanyLimited36-36

CommoditiesandSpecification:ChineseWhiteRiceLong-shaped

BrokenGrains(Max):??5%

Admixture(Max):???????0.25%

Moisture(Max):?????????15%

Quantity:??????30?000metrictonswith10%moreorlessattheseller’soption

Packing:????????Packedingunnybagsof50kgeach

UnitPrice:????USD400perM/TFOBstowedShanghaigrossfornet

Amount:??????USD12?000?000(SAYTWELVEMILLIONONLY)

Shipment:????duringOct./Nov.2005fromShanghaitoLondonwithpartialshipmentand?transshipmentisallowed

Insurance:????Tobecoveredbythebuyer

Payment:?????ByIrrevocableL/CpayableatsightfornegotiationinChinawithin15daysafter?theshipment

?

MidlandBankLtd.,London

????????????????????????????????????????????????????????????????????Aug.18th,2005

AdvisingBank:????????????????????????????????????????????Applicant:ABCCompanyLtd.

BankofChinaShanghaiBranch

Beneficiary:??????????????????????????????????????????????????Amount:NotexceedingUSD12?000?000

Shanghaicerealsandoil

Imp.Exp.Corp.

Shanghai

?

DearSirs,

AttherequestofABCCo.Ltd.,London,weherebyissueinyourfavorthisrevocabledocumentarycreditNo.219307whichisavailablebynegotiationofyourdraftat30daysaftersightforfullinvoicevaluedrawnonusbearingtheclause:“DrawnunderdocumentarycreditNo.219307ofMidlandBankLtd.,”accompaniedbythefollowingdocuments:

1.Signedcommercialinvoicein3copies.

2.Fullsetof2/3cleanonboardbillsofladingmadeouttoorderandblankendorsedmarked“FreightPrepaid”andnotifyapplicant.

3.CertificateoforiginissuedbyAQSIQ.

4.Insurancepolicyforfullinvoicevalueplus10%coveringallrisksandwarrisksasperICCdatedJan.1st,1981.

5.Inspectioncertificateissued