1、【精品文檔】如有侵權，請聯系網站刪除，僅供學習與交流信用證審核和修改.精品文檔.單證實務段考班級： 學號： 姓名：根據以下銷售合同審核國外開來的信用證，指出信用證中存在的10個問題并說明應如何修改。（100分）Sales Confirmation No：0003916 Date：Sep.30,2006 Seller：Ningbo Huadu Textile International Trade Corp. Buyer：Sunny Men Corporation，P.O.Box No.6789 Toronto,Canada. Commodity and Specifications： Polo

2、 brand full cotton mens shirt 15,000pcs ，5 more or less at seller's option Packing：In cartons of 20pcs each，containerizedUnit Price：US$1.20 Per Piece CFR Toronto Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only）Time of shipment：During Nov./Dec.2006 In two equal monthly lots，from China

3、 to Toronto，allowing transshipment。 Insurance：To be covered by the Buyer Terms of Payment：By Irrevocable Sight Letter of Credit to reach the Seller 15 days before the month of shipment and remained valid for negotiation in China until the 15th days after date of shipment。IRREVOCABLE DOCUMENTARY CRED

4、ITNO. 051086Oct.12，2006 FROM：THE ROYAL BANK OF CANADATO：BANK OF CHINA， NINGBO,CHINA WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086BENEFICIARY: NINGBO HUADU TEXTILE IMP. AND EXP. CO. LTD. (1) JIEFANG SOUTH ROAD 111,NINGBO,CHINA APPLICANT:SUNNY MEN CORPORATION P.O.BOX NO.6789 TORONTO,CANADAAMOUNT:U

5、S $18000.00(US DOLLARS EIGHTEEN THOUSAND ONLY)THIS CREDIT IS AVAILABLE BY BENEFICIARY'S DRAFT AT 30 DAYS AFTER SIGHT(2) FOR 100% OF INVOICE VALUE DRAWN ON THE ROYAL BANK OF CANADA ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1.SIGNED COMMERCIAL INVOICE IN 3 COPIES. 2.FULL SET OF CLEAN ON BOARD BILL O

6、F LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. 3.INSURANCE POLICY IN DUPLICATE COPIES FOR 110% OF INVOICE VALUE. (3)COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981. 4.CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY CHINA INTERNATIONAL CHAMBE

7、R OF COMMERCE OR OTHER GOVERNMENT AUTHORITIES.5. INSPECTION CERTIFICATE OF QUALITY ISSUED BY APPLICANT COVERING：(4) POLO BRAND FULL COTTON MENS SHIRT 15,000PCS (5)AT US$1.20 PER PIECE CFRC3% (6)TORONTO AS PER S/C NO. 0003916 DATED SEP.30,2006. LATEST SHIPMENT:NOV*7).30,2006 FROM NINGBO(8) TO TORONTO

8、. PARTIAL SHIPMENTS:ALLOWED TRANSHIPMENT:PROHIBITED(9) THE GOODS SHALL BE CONTAINERIZED.DOCUMENTS MUST BE PRESENTED WITHIN 8 DAYS (10)AFTER THE DATE OF THE B/L,BUT WITHIN THE VALIDITY OF THE CREDIT.THE ROYAL BANK OF CANADA審證結果：1”NINGBO HUADU TEXTILE IMP. AND EXP. CO. LTD”AMENDS TO “NINGBO HUADU TEXT

9、ILE INTERNATIONAL TRADE CORP.”2THE TENOR OF DRAFT IS “AT SIGHT” INSTEAD OF “AT 30 DAYS AFTER SIGHT”3“INSURANCE POLICY IN DUPLICATE COPIES FOR 110% OF INVOICE VALUE. COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981”SHOULD BE DELETED4“INSPECTION CERTIFICATE OF QUALITY ISSUED BY APPLIC

10、ANT COVERING”AMENDS TO “INSPECTION CERTIFICATE OF QUALITY ISSUED BY GOVERNMENT AUTHORITIES or seller.”5 . “POLO BRAND FULL COTTON MENS SHIRT 15,000PCS AT US$1.20 PER PIECE ”AMENDS TO “POLO BRAND FULL COTTON MENS SHIRT 15,000PCS ,5 MORE OR LESS AT SELLERS OPTION AT US$1.20 PER PIECE”6.“CFRC3% TORONTO” AMENDS TO “CFR TORONTO”7.” LATEST SHIPMENT:NOV.30,2006” AMENDS TO “LATEST SHIPMENT:DEC.31,20068.” FROM NINGBO TO TORONTO.”AMENDS TO “FROM ANY PORT