审核信用证题目与标准答案.doc

根据提供的外销合同对信用证进行审核并提出修改信用证的意见。 SALES CONFIRMATION Sellers ： TANGSHAN FOREIGN TRADE EXP. CORPORATION 188 JIANSHE ROAD TANGSHAN ,CHINA Buyers ： HONGYANG TRADING CO. LTD., HONGKONG 311 SOUTH BRIDGE STREET,HONGKONG  Contract No.: HK012 Date ： ,2014 Signed at: TANGSHAN The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below: Art. No. Description Quantity Unit Price AMOUNT AIR CONDITIONER(HUALING CFR DUBAI ART NO. BRAND) HKD P97811 HKD ART NO. P97801 20000PCS HKD With 10% more or less both in amount an quantity allowed at the seller ’s option. Total Value: HKD Packing: 2 PC PER CARTON Time of Shipment: APR. 30,2014 Loading port Destination: FROM TIANJIN TO DUBAI VIA HONGKONG Insurance: To be effected by sellers for 110% of full invoice value covering up to only. Terms of payment: By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before ,2014 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C must specify that transshipment and partial shipments are allowed. Shipment Marks: IN CHINA TO: BANK OF CHINA TANGSHAN BRANCH,CHINA IRREVOCABLE DOCUMENTARY CREDIT FOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OFAVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE: “DRAWN UNDER NANYANGCOMMERCIALBANK LTD., HONGKONG.DOCUMENTARYCREDIT DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS: 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID . INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, WAREHO