已做信用证审核修改练习题.pdf

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 Contract No.: 055756 Date: 21st. July 2005 Seller: Shanghai Cereals and OilImp. Exp. Corporation Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shaped Broken Grains (Max): 5% Admixture (Max): 0.25% Moisture (Max): 15% Quantity: 30 000 metric tons with 10% more or less at the seller ’s option Packing: Packed in gunny bags of 50kg each Unit Price: USD400 per M/T FOB stowed Shanghai grossfor net Amount: USD12 000 000 (SAY TWELVE MILLION ONLY) Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowed Insurance: To be covered by the buyer Payment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipment Midland Bank Ltd., London Aug. 18th, 2005 Advising Bank: Applicant: ABC Company Ltd. Bank of China Shanghai Branch Beneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oil Imp. Exp. Corp. Shanghai, China Dear Sirs, At the request of ABC Co. Ltd., London, we hereby issue in your favor this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd., ” accompanied by the following documents: 1. Signed commercial invoice in 3 copies. 2. Full set of 2/3 clean on board bills of lading made out to order and blank endorsed marked