根据合同审核信用证一

根据合同审核信用证

SALES CONTRACT

BUYER：JAE＆SONS PAPERS COMPA NY NO．ST05-0l6

203 LODIA HOTEI，OFFICE 1546，DONG-GU，DATE：AUGUST 08.2005

BUSAN，KOREA SIGNED AT：NANJING CHINA SELLER：WONDER INTERNATIONAL COMPANY LIMITED

NO.529,QIJLANG ROAD HE DONG DISTRICT, NANJING CHINA

This Contract is made by the Seller；whereby the Buyers agree to buy and the Seller agrees to sell the under—mentioned commodity according to the terms and conditions stipulated below：

1、COMMODITY：UNBLEACHED KRAET LINEBOARD．

UNIT PRICE：USD390.00／PER METRIC TON,CFR BUSAN KOREA

TOTAL QUANTITY：l00METRIC TONS，±10％ARE ALLOWED．

PAYMENT TERM：BY IRREVOCABLE L/C 90 DAYS AFTER B／L DATE

2、TOTAL V AIUE：USD39,000.00(SAY U.S.DOLLARS THIRTY NINE THOUSAND

ONLY.***10％MORE OR LESS ALLOWED．)

3、PACKING：To be packed in strong wooden case(s)，suitable for long distance ocean

transportation．

4、SHIIPPING MARK：The Seller shall mark each package with fadeless paint the package

number, gross weight, measurement and the wording：“KEEP AWAY FROM MOUSTURE”．“HANDLE WITH CARE”．etc．and the shipping mark：ST05-016 BUSAN KOREA

5、TIME OF SHIPMENT：BEFORE OCTOBER 02.2005

6、PORT OF SHIPMENT：MAIN PORTS OF CHINA

7、PORT OF DESTINATION：BUSAN KOREA

8、INSURANCE：To be covered by the Buyer after shipment．(F.O.B Terms)

9、DOCUMENT：

+Signed invoice indicating LC NO and Contract No．

+Full set(3/3)of clean on board ocean Bill of Lading marked“Freight to Collect”/

“Freight Prepaid”made out to order blank endorsed notifying the applicant.

+Packing List/Weight List indicating quantity/gross and net weight．

+Certificate of Origin．

+No solid wood packing certificate issued by manufacturer．

10、OTHER CONDITIONS REQD IN LC：

+All banking charges outside the opening bank are for beneficiary’s a/c．

+Do not mention any shipping marks in your L/C．

+Partial and transshipment allowed．

11、REMARKS：The last date of L/C opening：20 August,2005.

BANK OF KOREA LIMTED．BUSAN

SEQUENCE OFT0TAI，*27：l/l

FORM OF DOC. CREDIT *40 A：IRREVOCABLE

DOC. CREDIT NUMBER * 20：S 100-108085

DATE OF ISSUE 3l C：20050825

EXPIRY *31 D：DATE 20051001 PLACE APPLICANT’S COUNTRY

APPLICANT *50 ：JAE&SONS PAPERS COMPANY

203 LODIA HOTEL OFFICE 1564.DONG-GU,BUSAN,KOREA BENEFICIARY *59 ：WONDER INTERNATIONAL COMPANY LIMITED

N0.529，QIJIANG ROAD HE DONG DISTRICT,NANNING CHINA AMOUNT *32 B：CURRENCY HKD AMOUNT 39,000.00

A V AILABLE WITH/BY *4lD：ANY BANK IN CHINA BY NEGOTIATION

DRAFTS AT…42C：DRAFT AT 90DAYS AT SIGHT FOR FULL INVOICE COST

DRAWEE 42 A：BANK OF KOREA LIMITED,BUSAN

PARTIAL SHIPMENTS 43 P：NOT ALLOWED

TRANSSHIPMENT 43 T：NOT ALLOWED

LOADING IN CHARGE 44A：MAINPORTS OF CHINA

FOR TRANSPORT TO 44 B：MAIN PORTS OF KOREA

LATEST DATE OF SHIP. 44 C：2005103l

DESCRIPT.OF GOODS 45 A：

+COMMODITY ：UNBLEACHED KR AET LINEBOARD．

U／P：HKD 390.00／MT

TOTAL：100MT±10% ARE ALLOWED．

PRICE TERM：CIF BUSAN KOREA

COUNTRY OF ORIGIN：P.R.CHINA

PACKNG：STANDARD EXPORT PACKING

SHIPPING MARK：ST05—016 BUSAN KOREA

DOCUMENTS REQUIRED 46 A：

1、COMMERCIAL INVOICE IN 3 COPIES：INDICATING LC NO.& CONTRACT

N0.ST05-018

2、FULL SET OF CLEAN ON BOARD OCEAN BIL OF LADING MADE OUT TO

ORDER AND BLANK ENDORSED，MARKED FREIGHT TO COLLECT

NOTIFYING THE APPLICANT.

3、PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATNG QUANTITY／

GROSS AND NET WEIGHTS

4、CERTIFICATE OF ORIGIN IN 3 COPIES

ADDITIONAL COND. 47 B：ALL DOCUMENTS ARE TO BE PRESENTED TO

US IN ONE LOT BY COURIER/SPEED POST．DETAILS OF CHARGES 7lB：ALL BANKING CHARGES OUTSIDE OF OPENNING

BANK ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48：DOCUMENTS TO BE PRESENTED WITHIN 21

DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN

THE V ALIDITY OF THE CREDIT

CONFIRMATION *49：WITHOUT

INSTRUCTIONS 78：+WE HEREBY UNDERTAKE THAT DRAFTS DRA WN

UNDER AND IN COMPLY WTTH THE TERMS AND

CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY. SEND TO REC. INFO. 72：SUBJECT U.C.P.1993 ICC PUBLICATION 500

经审核信用证存在如下问题：

根据合同审核信用证

根据合同审核信用证 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同

进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: EXPIRYDATE AND PLACE: DATE PLACE . APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. MAOMING NAN ROAD SHANGHAI P. R. OF CHINA

AMOUNT: (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @PC ART. 600PCS @PC ART. NO. HE21 720PCS @PC TOTAL: 1920PCS AS PER CONTRACT DOCUMENTS REQUIRED: *SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE *FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A) *SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN

信用证抵押借款合同

信用证抵押借款合同 出口信用证抵押人民币贷款合同 借款人： 法定地址： 贷款人： 法定地址： 贷款人和借款人就借款人以信用证为抵押向贷款人申请人民币贷款一事共同协 商，签订合同如下： 第一条定义 ２．结算收入监管：借款人在第一条第１条款下的信用证结算收入必须存入在 贷款人处开立的专项保证金存款帐户内，并受贷款人的监督。借款人如不按贷款合 同规定归还贷款，贷款人可主动从该帐户内扣除。未经贷款人同意借款人不得随意 支取专项保证金存款帐户内的款项。 ３．抵押：借款人将第一条第１条款下的信用证抵押给贷款人，作为贷款合同 还款的保证。 第二条贷款金额和用途 １．本合同的贷款金额为。 ２．本合同项下贷款限于借款人正常生产经营所需流动资金。 第三条期限 本合同项下的贷款期限为从合同签订日起个月。 第四条利息与费用 １．本合同项下的贷款利率为年率％。 ２．贷款从第一笔提款日起息，利息以１年３６０天为基础，根据实际占用的 天数计算。 ３．贷款的结息日为每季第三个月的２０日和贷款到期日。 ４．借款人到期应付利息由贷款人主动从借款人开立在贷款人处的存款帐户内 扣除。 ５．贷款期限内，如中国人民银行调整人民币贷款利率，则本合同项下的贷款 利率亦作相应调整。 第五条信用证的抵押和还款 １．本合同签订之日起借款人将第一条第１条款下的信用证正本抵押给贷款人， 并由贷款人保管。 ２．在提交单据后，借款人保证叙做出口押汇并授权贷款人将押汇收入直接解 入借款人在贷款人处开立的专项保证金存款帐户，作为贷款的还款保证金。

第六条陈述与保证 借款人在此作如下陈述与保证： １．借款人已在贷款人处开立为履行本贷款合同所需的专项保证金存款帐户。 ２．借款人是从事商务经营活动和有民事行为能力的经济法人，按中华人民共 律师365 和国法律登记、注册，具有执行、履行所有民事行为的能力。 ３．本合同的制定、签署、执行符合借款人所在地的法律、法规、条令、制度， 借款人已办妥所有签署本合同的合法有效的手续。 ４．保证根据出口信用证条例的要求按时发运货物，履行信用证规定的义务。 ５．保证及时将信用证规定的出口单据向贷款人提交议付。 ６．按时支付利息和归还贷款。 ７．保证按第二条第２条款规定的用途使用贷款。 第七条违约 下列事件属于违约： １．借款人在本合同第六条中所做的陈述与保证不真实或不履行。 ２．借款人未按信用证规定的期限出运商品。 ３．借款人将信用证项下的单据向其他金额机构议付。 ４．借款人擅自改变贷款用途，挪用贷款。 ５．借款人发生或将要发生解体、重组或破产。 ６．借款人违反本合同其他条款。 第八条违约的处理 １．在上述一项或数项违约事件发生后，借款人必须在收到贷款人发出的违约 通知后的７天内采取积极有效的措施，消除和弥补因借款人违约所造成或可能造成 的损失。 ２．在这种情况下，贷款人有权采取以下部分或全部措施： （１）对违约金额处以％的罚息。 （２）宣布部分或全部贷款到期，主动从专项保证金存款帐户中扣还贷款及其 他费用。 （３）冻结借款人开在贷款人处的存款户，如借款人的债务没有得到全部清偿， 贷款人保留进一步追偿的权利。 （４）采取任何其他足以维护贷款人在本合同项下权益的措施。 上述措施的采取并不影响贷款人在本合同项下的任何权利，对此，借款人无条 件放弃抗辩权。 第九条其他 １．本合同在贷款人和借款人签字盖章后生效，有效期至借款人在本合同项下

根据外销合同审核信用证

允许 With 5.总值 option 6.包装 Packing 7.唛头 AT BUYER'S OPTION. Shipping Marks 8.装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH 题目要求和说明 销售合同 SALES CONTRACT 卖方 DESUN TRADING CO.,LTD. 编号NO.: SHDS09027 SELLER: 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., 日期DATE: APR.03, 2009 SHANGHAI CHINA 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. 溢短装，由卖方决定 More or less of shipment allowed at the sellers SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY Total Value 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.

根据外销合同审核信用证

题目要求和说明 销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS09027 日期DATE: APR.03, 2009 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. 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 BUYER'S OPTION. 8. 装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH

根据合同审核信用证

进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01 EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K. APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15 DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @USD15.50/PC USD9300.00 ART. NO.HX88 600PCS @USD16.30/PC USD9780.00 ART. NO. HE21 720PCS @USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00 AS PER CONTRACT NO.SH2008X806 DOCUMENTS REQUIRED: *SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE

业务员培训资料：根据合同审核修改信用证

练习1：已知陶瓷餐茶具合同 SALES CONFIFMATION S/C NO.:SHHX98027 DATE:03-APR-98 The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONS ADDRESS:14TH FLOOR KINGSTAR MANSION, 676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET, TORONTO,CANADA TO BE PACHED IN CARTONS OF 1 SET EACH ONLY. TOTAL:1639 CARTONS PORT OF LOADING & DESTINATION:FROM:SHANGHAI TO:TORONTO TIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT ALLOWED TERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE 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 AGAINSTT 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. Confirmed by: THE SELLER THE BUYER HUAXIN TRADING CO.,LTD MANAGER 赵建国 (signature) (signature)

根据下述合同内容审核信用证并指出不符之处。36分

根据下述合同内容审核信用证并指出不符之 处。36分 -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN

一、根据下述合同内容审核信用证，并指出不符之处。（36分） 1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.， 信用证SHANGHAI DA SENG CO.，LTD.） 2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ） 3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES） 4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W） 5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFR CHITTAGON，信用 证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG） 6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00） 7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARD SEAWORTHY PACKING） 8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY 2, 2008） 9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS） 10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.， 信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED） 11、合同用的是CFR术语，信用证要求受益人提交保险单不符 12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符 13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT） 二、根据买方订单及相关资料缮制形式发票（24分）

出口信用证抵押外汇借贷合同书模板(官方版)

编号：QJ-HT-0854 出口信用证抵押外汇借贷合同书模板(官方版) Both parties shall perform their obligations as agreed in the contract or in accordance with the law within the term of the contract. 甲方：_____________________ 乙方：_____________________ 日期：_____________________ --- 专业合同范本系列下载即可用---

出口信用证抵押外汇借贷合同书模 板(官方版) 说明：该合同书适用于甲乙双方为明确各自的权利和义务，经友好协商双方同意签署合同，在合同期限内按照合同约定或者依照法律规定履行义务，可下载收藏或打印使用（使用时请先阅读条款是否适用）。 合同编号：______________ 贷款人：_____________________ 法定地址：___________________ 借款人：_____________________ 法定地址：___________________ 贷款人和借款人就借款人以信用证为抵押向贷款人申请外汇贷款一事共同协商签订合同如下： 1.双方同意以下定义 1?1.信用证：由_______银行开出通过________通知编号为________的__________信用证。 1?2.债务：指借款人在本合同项下应付的贷款本金、利息及与此有关费

用。 2.贷款金额和用途 2?1.本合同贷款金额的最高额为___________。 2?2.本合同项下贷款限于借款人正常生产经营所需流动资金。 3.期限 3?1.本合同项下的贷款期限从合同签订日起________个月。 4.利息与费用 4?1.本合同项下的贷款利率为___________。 4?2.贷款从第一笔提款日起息，利息以一年360天为基础，根据实际经过的天数计算。 4?3.贷款的结息日为每季第三个月的_____日和贷款到期日。 4?4.借款人到期间付利息由贷款人主动从借款人开立在贷款人处的存款帐户内扣收。 5.信用证的抵押和还款 5?1.本合同签订之日起，借款人将1?1条款下的信用证正本抵押给贷款人并由贷款______管，作为贷款的还款保证。

委托代开信用证合同-(正式)

委托代开信用证合同 合同编号： 签订地点： 甲方： 地址： 电话： 邮箱： 乙方： 地址： 电话： 邮箱： 甲、乙双方经过友好协商，本着互惠互利、诚实守信的原则，就甲方委托乙方委托代开信用证事宜达成如下协议： 第一条总则 1、根据《中华人民共和国合同法》及其他法律法规，双方同意签订并执行本合同。 2、甲、乙双方就执行本合同项下述第二条规定，乙方根据甲方的委托实施委托代理开立信用证的行为。

3、本合同未尽事宜，根据双方在签订合同时达成的原则协商解决。 第二条委托事项 1、甲方委托乙方代理开立国内贸易信用证。 2、甲方在《开立信用证申请书》上，列明售出产品的名称、商标、规格型号、规格标准、数量、单价、总金额。并向乙方提供接证银行名称、坐标、地址等内容。 第三条甲方的权利与义务 1、甲方按照售出产品填写《开立信用证申请书》，由甲方的法定代表人签字盖章，在委托开立信用证前书面交给乙方。 2、甲方保证《开立信用证申请书》信息的真实、准确，保证所填写的产品内容得到银行核实并认可，无错。否则，所引起的一切经济损失和法律责任均由甲方自行负责。 3、甲方一次性支付乙方开证费用，按照开证总金额的13%计算。 4、甲方在收到乙方开出的信用证后，甲方的接证银行不接受或有其他理由不给甲方贷款，全部责任均由甲方自行承担。乙方已收取的开证费用并不退还。 第四条乙方的权利与义务 乙方接受甲方的委托，在甲方履行本合同后，乙方须向信用证受益人有开立信用证的义务。乙方负责按照信用证申请书上内容在十五至二十个工作日内准确无误的开出信用证。未开出信用证的责任由乙

方全部承担，并完全无条件立即退还给甲方已支付的全部开证费用。乙方开出信用证后，甲方的接证银行不接受或有其他理由不给甲方贷款的全部责任均由甲方自行承担。 第五条履约程序及款项支付 本合同的履行程序，执行先后次序不可改变： 1. 甲方一次性支付开立信用证金额人民币的13%的手续费给乙方。 2. 甲方和乙方协商订立《委托代开信用证合同》，双方签字盖章。 3. 甲方和乙方协商订立《委托代理框架协议》，确认内容完全正确。 4. 甲方和乙方协商订立供方需方《产品购销合同》，确认内容完全正确。 5. 甲方和乙方协商订立《开立国内信用证申请书（受理回单）》，确认内容完全正确。 6. 乙方确保在十五至二十个银行工作日内根据《信用证申请书》，由开证银行开出180天即期、不可撤销、跟单信用证。 第六条违约责任 1. 乙方有义务和甲方就委托开立信用证的程序、流程、银行商谈内容和注意事项等有全面性具体的沟通。并确定开出的信用证和甲方提供的信用证申请书内容准确无误。若由乙方所产生的失误均由乙方全额赔偿予甲方。 2. 开立的信用证是甲方确认的，信用证开出后，信用证受益人是否

根据外销合同审核信用证

题目要求和说明 销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS09027 日期DATE: APR.03, 2009 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. 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.

根据合同内容审核信用证(单证员考试国际商务单证缮制与操作试题)

题目要求和说明

合同：SALES CONTRACT THE SELLER: SHANGHAI WILL TRADING. CO., LTD. JIANGNING ROAD, SHANGHAI, CHINA NO. WILL09068 DATE: , 2009 SIGNED AT: SHANGHAI,CHINA THE BUYER: NU BONNETERIE DE GROOTE. AUTOSTRADEWEG 6 9090 MEUE BELGIUM 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: Packing: IN CARTONS OF 50 PCS EACH Time of Shipment: DURING AUG. 2009 BY SEA Shipping Mark: AT SELLER’S OPTION LoaDing Port and Destination: FROM SHANGHAI, CHINA TO ANTWERP, BELGIUM Partial Shipment and Transshipment: ARE ALLOWED

Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01/01/1981. 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. SELLER BUYER SHANGHAI WILL TRADING CO., LTD NU BONNETERIE DE GROOTE 张平LJSKOUT

根据合同内容审核信用证

No. SD080215 Date: Feb. 15, 2008 Signed at: Shan ghai, China 根据下述合同内容审核信用证，并指出不符之处 Exercise 1 Sales Con tract The Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA The Buyer: ALFAGA ENTERPRISE 28, IMAMGONJ DHAKA,BANGLADESH The undersigned Seller and buyer have agreed to close the following transactions according to the terms and con diti ons stipulated below: Pack ing: In Cartons Shippi ng Mark: A.E. CHITTAGONG Time of Shipment: During May, 2008 Loading Port and Destination: From Shanghai to Chittagong Partial Shipme nts and Tran sshipme nt: Allowed In sura nee: 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 Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15 th day after the month of shipme nt. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE 信用证 SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE: 31C: FEBRUARY 24, 2008 APPLICABLE RULES 40E: UCP LATEST VERTION

根据合同审核信用证

习题二：信用证审核 一、思考题： 1.何谓信用证？简述其一般流程。 2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？ 3.信用证方式的主要特点是什么？ 4.何谓“议付”？“议付”与“付款”有什么区别？ 二、操作题: 1.练习目的：学会阅读信用证 2.练习要求：根据下面的信用证范例找出下列内容： （1）信用证的种类 （2）信用证号码 （3）开证日期 （4）信用证的有效期 （5）信用证的到期地点 （6）开证申请人名称、地址 （7）受益人名称、地址 （8）开证行名称 （9）信用证金额及货币单位 （10）分批运输 （11）转运 （12）装运港（地）、目的港（地） （13）最迟装运期 （14）货名及规格 （15）价格术语 （16）交单期限 （17）信用证要求的单据 （18）信用证特别条款 信用证范例： JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03 MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001 FUNC HNHQP786

MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*** RECORD BASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N * BANQUE FRANCAISE DU COMMERCE EXTERIEUR * PARIS *(HEAD OFFICE) USER HEADER SERVICE CODE 103 BANK PRIORITY 113 MSG USER REF. 108 INFO. FROM CI 115 TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA (ICBKCNZJYYY) SEQUENCE OF TOTAL *27 : 1/1 FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909 DATE OF ISSUE 31C : 20030605 EXPIRY *31D :DATE 20030810 PLACE CHINA APPLICANT *50 : A AND D SA RUE DU CHEMIN VERT CENTRE DE GROS NO.102 AS0678 LESQUIN CEDEX FRANCE BENEFICIARY *59 : ZHEJIANG MACHINERY IMPORT & EXPORT CORPORATION, 350 WENHUI ROAD, HANGZHOU, ZHEJIANG, CHINA

信用证中的合同

Lecture 5 Contracts involved in L/C 典型信用证交易会涉及到一系列合同关系，如买卖之间的基础买卖合同、买方与开证行之间的（委托代理）协议、开证行与卖方的（信用证）协议以及开证行和往来银行（如通知行、保兑行、议付行等）之间的协议。 一、买方与开证行之间的合同 买方（申请人）在信用证中的地位并不明确 一方面，信用证系因申请人之申请而开立，而另一方面，信用证却并不规范开证行和申请人之间的关系，普遍接受的观点是，申请人并非信用证中的一方当事人（信用证是开证行和卖方之间的一种特殊合同）。 而在买方与开证行之间是以开证申请书为基础的一个合同，委托代理合同。 （一）开证行开立信用证义务 一旦开证行接受申请人开证申请，即对申请人买方承担了开立信用证这一基本义务。（二）开证行接收并审查单据，并根据信用证要求承担付款义务 （三）开证行从申请人处获得偿付权利 一旦开证行支付信用证项下款项，即有权从申请人处获得偿付。但前提条件是其严格按照申请书（信用证）要求履行审单等义务。银行对单据瑕疵或欺诈等不负责任，故此即使单据有问题，银行仍有权从申请人处获得偿付。对此见UCP600第34条。 （四）银行责任免除 1. 单据有效性免责 见UCP600第34条 理由在于：第一，系表面相符与独立性原则的逻辑结果；第二，银行并非贸易专家，其并没有能力去验证单据中具体内容是否真实；第三，即使银行有这个能力，也无法确保在五个银行工作日内做出是否拒付结论；第四，如强制性要求银行承担确保单据有效性义务，银行风险增加，必然会导致信用证收费等增加，从而商人最终因成本等而不愿利用信用证付款。 例外：如果银行在审单过程中存在重大过失，如单据伪造异常明显，其不得免责。 美国统一商法典UCC§5-102(a)(7) 明确规定：开证行对申请人承担了诚信及遵守一般银行惯例之义务。 2. 传输免责 见UCP600第35条（1）（2）款。 第（1）款包含信息传递免责与单据传递免责。当然前提条件是按照要求去传递或发送信息或单据。 单据传递迟延遗失等免责，并不等于银行可以拒绝付款。一旦指定行确认交单相符并将单据转交保兑行或开证行，但在转交途中遗失或迟延，保兑行与开证行依然承担了议付或承付信用证项下款项的义务（注意：此时开证行、保兑行有权要求指定行转交留存的副本，以备其审查单据是否真如指定行所说的相符，如果审查不符的，开证行、保兑行有权拒付）。 在开证行付款之后，其有权要求申请人偿付。

根据合同修改信用证LC

BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: REVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DA TE OF ISSUE 31C: 20090825 DA TE AND PLACE OF EXPIRY*31D: DA TE 20090801 PLACE KOREA APPLICANT *50: PRIDE COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU BUSAN, KOREA BENEFICIARY*59: NINGBO WONDER LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NINGBO, CHINA AMOUNT *32B: CURRENCY EURO AMOUNT 50,000.00 A V AILABLE WITH/BY*41A: ANY BANK IN CHINA BY NEGOTIA TION DRAFTS A T…42C: 30 DA YS A T SIGHT FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS: 43P: NOT ALLOWED TRANSHIPMENT 43T: NOT ALLOWED LOADING IN CHARGE 44A: GUANGZHOU FOR TRANSPORTA TION TO 44B: BUSAN, KOREA LA TEST DA TE OF SHIPMENT 44C: 20091010 DESCRIPT OF GOODS 45A: COMMODITY: VITAMIN C UNIT PRICE : EURO500.00/MT TOTAL : 10MT+5% ARE ALLOWED PRICE TERM : CIF BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA DOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES INDICA TING L/C NO.&CONTRACT NO. ST05-016 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER. AND BLANK ENDORSED MARKED FREIGHT TO COLLECT AND NOTIFYING APPLICANT. 3. PACKING LIST IN 3 COPIES INDICA TING QUANTITY/GROSS AND NET WEIGHTS. 4. CERTIFICA TE OF ORIGIN IN 3 COPIES. ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY. PERIOD OF PRESENTA TION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DA YS AFTER THE DA TE OF SHIPMENT BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMA TION * 49: WITHOUT INSTRUCTIONS 78: WE HEREBY UNDERTAKE THA T DRAFTS DRA WN UNDER AND IN

根据下面的销售合同审核信用证

根据下面的销售合同审核信用证。 合同条款： 卖方：中国机械进出口公司 买方：史密斯公司 商品名称：挖掘机 数量；15台 单价：CFR欧洲主要港口每台60 000.00瑞士法郎 总值：900 000.00瑞士法郎 装运期：2002年8月自中国港口至欧洲主要口岸，允许分批装运和转船 付款条件：凭不可撤销即期信用证付款 签订日期和地点：2002年6月15日于北京 合同号码：B1125 信用证内容： Irrevocable Documentary Credit No. 2234 dated June 25, 2002 Advising Bank: Bank of China, Beijing Applicant: China National Machinery Imp. /Exp. Corp Beneficiary: Smith & Co. Amount: French Francs 900, 000.00 (Say French Francs Nine Hundred Thousand Only) Expiry Date: September 15, 2002 for negotiation in China We hereby issue in your favor this documentary credit which is available by presentation of your draft drawn at sight on us bearing the clause: Drawn under documentary credit No. 2234 of ABC Bank accompanied by the following documents: (1) Signed Commercial Invoice in triplicate, indicating S/C No. B1125 dated 15 June, 2002. (2) Full set of clean on board Bills of Lading issued to order and blank endorsed showing “Freight Paid” covering: 15 Tunnel Drillers, Model TB201, at 60 000 French Francs each CFR European Main Ports. (3) One original Insurance Policy/Certificate covering All Risks and War Risk for 110% of invoice value. Shipment is to be effected during August 2002 from China Port to European Main Ports. Partial shipments prohibited. Transshipment allowed. We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation and that drafts accepted within the terms of this credit will be duly honored at maturity.