1、第 1 页 共 27 页 （四）审证题 9买卖双方签订的合同如下： 托 普 纺 织 品 进 出 口 公 司 TOP TEXTILES IMP AND EXP CORPORATION 127 Zhongshan Road East One, Shanghai P. R. of China No. 28CA1006 Date: 20080306 销售确认书 SALES CONFIRMATION Messrs: THOMSON TEXTILES INC. 3384 VINCENT ST. DOWNS VIEW, ONTARIO M3J, 2J4, CANADA Article No. Commodi
2、ty and Specification Quantity Unit Price Amount 77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30% 112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO Colour Quantity(M) USD/M USD RED 4,000 1.56 6,240.00 SILVER 4,000 1.32 5,280.00 DK NAVY 4,200 1.62 6,804.00 WINE 2,800 1.62 4,536.00 DK BLUE 4,800 1.44 6,912,0
3、0 BLACK 4,200 1.62 6,804.00 TOTAL 24,000M USD36,576.00 10% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED PACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CARTONS SHIPMENT: ON OR BEFORE APR. 30 2008 DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS- SHIPMENT ALLOWED. IN
4、SURANCE: TO BE EFFECTED BY THE SELLER COVERING ICC(A) DATED 01/01/1982 FOR 110% OF THE INVOICE VALUE W/W CLAUSE INCLUDED PAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SIGHT TO BE OPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THE SHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION
5、 UNTIL THE 15 DAYS AFTER THE DATE OF SHIPMENT Buyer Signature Seller Signature CharlesBrown 李 明 进口国开来的信用证如下： ZCZC AHS302 CPUA520 S9203261058120RN025414394 第 2 页 共 27 页 P3 SHSOCICRA TO 10306 26BKCHCNBJASH102514 FM 15005 25CIBCCATTFXXX05905 CIBBCCATTFXXX *CANADIAN IMPERIAL BANK OF COMMERCE *TORONTO MT
6、 701 02 27 SEQUENCE OF TOTAL: 1/1 40A FORM OF DOC.CREDIT: IRREVOCABLE 20 DOC.CREDIT NUMBER: T-017641 31C DATE OF ISSUE: 20080305 31D DATE PLACE OF EXPIRY: 20080505 CANADA 50 APPLICANT: THOMSON TEXTILES INC. 3384 VINCENT ST DOWNS VIEW, ONTARIO M3J.2J4 CANADA 59 BENEFICIARY: TOP TEXTILES IMP AND EXP C
7、OMPANY 127 ZHONGSHAN ROAD EAST ONE SHANGHAI P. R. OF CHINA 32B AMOUNT CURRENCY: USD43,891,20 39A POS/NEG TOL(%): 10/10 41D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION 42C DRAFTS AT: 30 DAYS AFTER SIGHT 42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO 43P PARTIAL SHIPMENT
8、S: ALLOWED 43T TRANSSHIPMENT: ALLOWED 44E PORT OF LOADING: SHANGHAI 44F PORT OF DISCHARGE: TORONTO 44C LATEST DATE OF SHIP: 20080510 45A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006 CIF TORONTO 46A DOCUMENTS REQUIRED: + COMMERCIAL INVOICE IN QUADRUPLICATE + CERTIFICATE OF ORIGIN FOR TE
9、XTILES + FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPERS ORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT + INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCE COMPANY OF CHINA INCORPORATING THEIR OCEAN MARINE CARGO CLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF
10、CIF INVOICE VALUE WITH CLAIMS PAYABLE IN CANADA + DETAILED PACKING LIST IN TRIPLICATE 47A: ADDITIONAL CONDITIONS: THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIRED AN ADDITIONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM 第 3 页 共 27 页 THE
11、PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT 71B: DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARYS ACCOUNT AND MUST BE CLAIMED AT THE TIME OF ADVISING 48: PRESENTATION PERIOD: WITHIN 5
12、DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT 49: CONFIRMATION: WITHOUT 78: INSTRUCTIONS: UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORD -ANCE WITH NEGOTIATING BANKS INSTRUCTIONS AT MATURITY MAC/OBTDE84E DLM SAM 经审核，信用证中的错误有十处： (1) 31
13、C 信用证开证日期错，实际开证日期应该晚于合同的订立日期； (2) 31D 信用证到期日期与到期地点错，根据合同，应该是 20080515 CHINA； (3) 59 受益人名称错，应该是 TOP TEXTILES IMP AND EXP CORPORATION； (4) 32B 信用证的金额错，根据合同应该是 36,576.00； (5) 42C 汇票期限错，应该是 AT SIGHT； (6) 44C 最迟装运期限错，应该是 20080430； (7) 45A 货物描述中的合同号码错，应该是：28CA1006； (8) 46A 保险单中的保险险别错，根据合同应该是 ICC(A)条款； (9)
14、 47A 根据合同，数量应该有 10%之内的增加，而特别条款中没有显示； (10)48 交单期错，根据合同，应该是 15 天。 第 4 页 共 27 页 10买卖双方签署的合同 浙 江 永 康 剑 鼓 手 工 具 进 出 口 有 限 公 司 ZHEJIANG YK GG HAND TOOL I/E CO., LTD. 296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA 销 售 确 认 书 SALES CONFIRMATION To: SAYID TOOL ENTERPRISES S/C No.: YKGG080609 753 TARRAGONA RO
15、AD Date: 09 JUNE 2008 DURBAN SOUTH AFRICA Place: YONGKANG, CHINA Dear Sirs: We hereby confirm having sold to you the following goods on terms and conditions as specified below: Description of Goods and Packing Quantity Unit Price Total Amount HAND TOOLS CIFC5 DURBAN 10PCS COMBINATION SPANNER 1200SET
16、S USD11.00 USD13200.00 12PCS DOUBLE OFFSET RING SPANNER 1000SETS USD12.50 USD12500.00 2200SETS USD25700.00 LESS 5%COMM. USD1285.00 PACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL IN CIF USD24415.00 1*20 FCL. Total Amount in SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED AND words: FIFTEEN ONLY. P
17、ort of loading: NINGBO / SHANGHAI Port of discharge: DURBAN, SOUTH AFRICA Time of Shipment: ON OR BEFORE 16 JULY 2008 Partial: NOT ALLOWED Transshipment: ALLOWED Insurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER ICC(A) DATED 01/01/1982 Te
18、rms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THE SELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENED AND REACH CHINA ON OR BEFORE 13 JUN. 2008 REMAINING VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OF SHIPMENT Inspection: INSPECTED BY CIQ Shippi
19、ng Marks: AS PER SELLERS OPTION Documents required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER AND BLANK ENDOURSED NOTIFY THE BUYER INSURANCE POLICY IN DUPLICATE PACKING LIST IN TRIPLICATE INSPECTION CERTIFICATE ISSUED BY CIQ CERTIFICATE
20、 OF ORIGIN The Seller: The Buyer: Zhejiang YK GG Hand Tool I/E Co., Ltd. Sayid Tool Enterprises 第 5 页 共 27 页 李四 Mohamed Sayid 进口国开来的有错误的信用证 ISSUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBAN ADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCH SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: IRREVOCAB
21、LE DOC. CREDIT NUMBER *20: NBB08-06-287 DATE OF ISSUE 31C: 080612 EXPIRY *31D: DATE 080716 PLACE AT DURBAN APPLICANT *50: SAYID TOOL ENTERPRISES 753 TARRAGONA ROAD DURBAN SOUTH AFRICA BENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD. 269 HUAYANG ROAD ZHEJIANG CHINA AMOUNT *32B: CURRENCY USD A
22、MOUNT 25700.00 AVAILABLE WITH/BY *41D: ANY BANK BY NEGOTIATION DRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUE DRAWEE 42D: NATIONAL BANK OF SOUTH AFRICA DURBAN PARTIAL SHIPMENT 43P: NOT ALLOWED TRANSSHIPMENT 43T: ALLOWED PORT OF LOADING 44E: NINGBO / SHANGHAI PORT OF DISCHARGE 44F: DURBAN SOUTH AFRICA
23、 LATEST DATE OF SHIP. 44C: 080716 DESCRIPTION OF GOODS 45A: HAND TOOLS AS PER S/C NO. YKGG080906 CIFC5 DURBAN 10PCS COMBINATION SPANNER 1200SETS, USD11.00PER SET 12PCS DOUBLE OFFSET RING SPANNER 1000SETS, USD12.50 PER SET PACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL IN ONE 20 FEET FULL CONTAINER LO
24、AD. DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE IN THREE COPIES +FULL SET CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT +PACKING LIST IN THREE COPIES 第 6 页 共 27 页 +CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES + INSPECTION CERTIFICATE FOR QUALI
25、TY ISSUED BY ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOPLES REPUBLIC OF CHINA +BENEFICIARYS CERTIFICATE STATING THAT EACH COPY OF INVOICE, BILL OF LADING AND PACKING LIST HAVE BEEN SENT TO APPLICANT IMMEDIATELY AFTER SHIPMENT ADDITIONAL COND. 47A: +DOCUMENTS PRESENTED WITH DISCREPANCY WHETHER I
26、NDICATED OR FOUND IS SUBJECT TO A HANDLING FEE OF USD50.00 WHICH IS PAYABLE BY THE BENEFICIARY AND WILL BE DEDUCTED FROM PROCEEDS UPON NEGOTIATION +THIS CREDIT IS SUBJECT TO THE U. C. P. FOR DOCUMENTARY CREDITS (2007 REVISION) ICC PUBLICATION NO 600 DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE S
27、OUTH AFRICA ARE FOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUT INSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OUR COUNTER, WE SHALL REMIT IN ACCORDANCE WITH THE NEGOTIATING BANKS INS
28、TRUCTION IN THE SAME CURRENCY OF THE CREDIT SEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICE IN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA, TRADE SERVICES, 109 ORANGE STREET DURBAN, SOUTH AFRICA 经审核，信用证中的错误有如下十处： (1)40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。 (2)31D，信用证到期时间到期地点错，应该是
29、：DATE 080731 PLACE IN CHINA。 (3)59，受益人名称地址错，ZHENJING 应该是 ZHEJIANG，269 应该是 296。 (4)32B，信用证金额错，应该是：USD24415.00。 (5)45A 中的合同号错，应该是：YKGG080609 第 7 页 共 27 页 (6)46A 中的发票应该是：MANUALLY SIGNED COMMERCIAL INVOICE 。 (7)46A 中的普惠制产 地 证 GSP FORM A 无法提供，因为南非不是给惠国， 应该改成 C/O。 (8)46A 缺少保险单，CIF 术语应由卖方提供保险单。 (9)48，交单期错，
30、根据合同应该是 15 天而不是 5 天。 (10)49，保兑要求错，不应该是“WITHOUT” ，而应该显示保兑行的名称 及保兑行明确的保兑条款或声明。 （五）填空题 11资料：信用证规定交货期：不晚于 2011 年 10 月 30 日； 信用证有效期：2011 年 11 月 15 日； 实际装船期为：2011 年 10 月 25 日； 要求：根据已知资料和惯例，改正你认为错误的单据签发日期。 12填空题 请写出在 CIF 合同履行中，出口商涉及的部分单据的出单机构： 合同履行阶段 单据的名称 出单机构 1.办理运输 货运订舱委托书 出口商 单据名称 签发日期 正确的签发日期 出口许可证 20
31、11 年 10 月 28 日 2011 年 10 月 20 日 商业发票 2011 年 10 月 29 日 2011 年 10 月 12 日 装箱单 2011 年 10 月 12 日 正确 汇 票 2011 年 10 月 16 日 2011 年 10 月 29 日 原产地证明书 2011 年 10 月 26 日 2011 年 10 月 20 日 出口商检证书 2011 年 10 月 27 日 2011 年 10 月 23 日 保险单 2011 年 10 月 27 日 2011 年 10 月 23 日 海运提单 2011 年 10 月 28 日 2011 年 10 月 25 日 出口货物报关单
32、2011 年 10 月 26 日 2011 年 10 月 24 日 装船通知 2011 年 10 月 30 日 2011 年 10 月 25 日 第 8 页 共 27 页 集装箱海运出口托运单 货运代理 海运提单 承运人 投保单 出口商2.办理保险 保险单 保险公司 出境货物报检单 出口商3.办理商检 商检证书通关单 出入境检验检疫局 出口报关单 出口商、报关行或货代 商业发票 出口商4.办理报关 装箱单 出口商 （六）填写开证申请书 13根据下列资料填写开证申请书 进口商：杭州常秀化妆品贸易公司 HANGZHOU EVER-BEAUTY COSMETICS TRADE COMPANY 168
33、 HUSHU ROAD, HANGZHOU CHINA 法人代表：陈秋 电话：23452345 账号：31-45-89120912 出口商：日本岩谷株式会社 IWATANI CORPERATION 1-3-6 HOMMACHI, OSAKA JAPAN 进口产品：贝齿清凉薄荷漱口水 PLAX FRESHMINT MOUTHWASH 规格：250ml/Bottle，净重 300 克(G )/Bottle 贸易术语：CIF SHANGHAI 每瓶 1.88 美元 总数量：40320 瓶(Bottles) 总金额：75801.60 美元 装运港：大阪(OSAKA) 卸货港：上海(SHANGHAI)
34、运输要求：不允许分批，不允许转运，一个二十尺集装箱装运 最迟装运日：2011 年 3 月 15 日 支付方式：即期议付信用证，汇票金额为发票金额的百分之百 开证日期：2011 年 2 月 5 日 开证银行：中国银行杭州分行 开证方式：SWIFT 第 9 页 共 27 页 信用证有效期：2011 年 3 月 30 日 到期地点：日本大阪 单证要求：发票一式三份显示合同号码和信用证号码 装箱单一式三份 清洁已装船提单一套，做成“凭指示” ，空白背书，通知开证申请人 保险单一式两份，空白背书，承保中国人民保险公司的一切险，加一成，赔付 地 点为中国，赔付币制与汇票币制一致 有关当局签署的产地证一份
35、官方机构签署的质量检验证一份 其他要求：交单期是提单日期后 15 天内但又必须在信用证有效期内 第三方单证不接受，简式提单不接受 中国以外的银行费用由受益人承担 合同号码：TT090120 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To : BANK OF CHINA, HANGZHOU BRANCH Date: 05 FEB., 2011 ( )Issue by airmail Credit No. ( )With brief advice by tele-transmission Date and place of expiry (1) ()Is
36、sue by SWIFT 30 MARCH 2011 IN OSAKA JAPAN Applicant (2) Beneficiary (3) HANGZHOU EVER-BEAUTY IWATANI CORPERATION COSMETICS TRADE COMPANY 1-3-6 HOMMACHI, OSAKA 168 HUSHU ROAD, HANGZHOU JAPAN CHINA Advising bank Amount(figure and words) (4) USD75801.60 SAY U.S. DOLLARS SEVENTY FIVE THOUSAND EIGHT HUND
37、RED AND ONE AND POINT SIXTY ONLY Partial shipment (5) Transshipment (6) Credit available with (8) ANY BANK ( )allowed ( )allowed by ()not allowed ( )not allowed ( )sight payment Port of Loading: (7) ( )acceptance OSAKA ( )negotiation not later than 15 MARCH 2011 Port of discharge: SHANGHAI ( )deferr
38、ed payment at days after against the documents detailed herein and ()beneficiarys drafts for 100 % of invoice value ( )FOB ( )CFR ()CIF at SIGHT ( )Other terms drawn on BANK OF CHINA, HANGZHOU BRANCH Documents required: (marked with) 1. () Signed commercial invoice in 3 copies indicating L/C No. and
39、 contract No. TT090120 2. () Full set of clean on board Bill of Lading made out to order and blank endorsed marked freight () prepaid / ( ) collect notify APPLICANT. ( ) Air Waybill / cargo receipt / copy of railway bill issued by showing freight prepaid ( )/ ( ) collect indicating freight amount an
40、d consigned to . 3. () Insurance Policy / Certificate in DUPLICATE for 110 % of invoice value showing claims payable in CHINA in the currency of the drafts, blank endorsed, covering All risks. 4. () Packing List in 3 copies. 第 10 页 共 27 页 5. ( ) Certificate of Quantity / weight in copies issued by .
41、 6. () Certificate of Quality in 1 copies issued by ( ) manufacturer / () public recognized surveyor /( ) 7. () Certificate of Origin in 1 copies issued by COMPETENT AUTHORITIES. 8. ( ) Beneficiarys certified copy of fax / telex dispatched to the applicant within hours after the shipment advising L/
42、C No., name of vessel, date of shipment, name, quantity, weight and value of goods. Other documents, if any Description of goods: (9) 40320 BOTTLES OF PLAX FRESHMINT MOUTHWASH 250ML (N. W.: 300G) PER BOTTLE CIF SHANGHAI USD1.88 PER BOTTLE SHIPMENT BY ONE 20 FEET CONTAINER LOAD Additional instruction
43、s: 1. () All banking charges outside China are for the account of beneficiary 2. () Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity of this credit. 3. () Third party documents is not acceptable, short form / blank back B/L is n
44、ot acceptable. 4. ( ) Both quantity and amount % more or less are allowed. 5. ( ) All documents must be forwarded in . Other terms, if any STAMP OF APPLICANT 杭州常秀化妆品贸易公司 陈秋(章) (10) 电话：23452345 账号：31-45-89120912 （七）制单题 14根据信用证与相关资料制单 ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKA ADVISING BANK: BANK
45、OF CHINA, SHANGHAI BRANCH. SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: 186/10/10014 DATE OF ISSUE 31C: 20100105 EXPIRY *31D: DATE 20100229 PLACE CHINA APPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD., 020 STRATIGOU TIMAGIA AVE., 6046, LARNAKA, CYPRUS BENEFIC
46、IARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINA AMOUNT *32B: CURRENCY USD AMOUNT 6115.00 POS. / NEG. TOL. (%) 39A: 05/05 AVAILABLE WITH/BY *41D: ANY BANK BY NEGOTIATION DRAFT AT 42C: AT SIGHT DRAWEE *42D: LIKICY2NXXX *CYPRUS POPULAR BANK LTD *LARN
47、AKA 第 11 页 共 27 页 PARTIAL SHIPMENT 43P: ALLOWED TRANSSHIPMENT 43T: ALLOWED LOADING IN CHARGE 44A: SHANGHAI PORT FOR TRANSPORT TO. 44B: LIMASSOL PORT LATEST DATE OF SHIP. 44C: 100214 DESCRIPT. OF GOODS 45A: WOODEN FLOWER STANDS AND WOODEN FLOWER POTS AS PER S/C NO. E03FD121. CIF LIMASSOL PORT, INCOTE
48、RMS 2000 DOCUMENTS REQUIRED 46A: + COMMERCIAL INVOICE IN QUADRUPLICATE ALL STAMPED AND SIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN. + FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS SUCH AS CARTON NO AND CONTENTS OF EACH CARTON. + INSURANCE POLICY OFR CERTIFICATE IN 2 COPIES ENDORSED IN BLANK FOR 120 PERCENT
