国际结算实验练习(题目).docxVIP

一、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 上海茂林贸易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCS@USD15.50/PCUSD9300.00 ART. NO.HX88600PCS@USD16.30/PC USD9780.00ART. NO. HE21720PCS@USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)Documents required 1．Signed invoice in triplicate2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3．Insurance policy in duplicate4．Packing list in triplicate5．Certificate of Origin in duplicate issued by a relevant authorityThe SellerShanghai Maolin Trade Co., Ltd.The BuyerEastern Trading Company张三Whuit Brown签署Signature进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER