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1、共享知識(shí)分享快樂(lè)單證實(shí)務(wù)段考班級(jí):學(xué)號(hào):姓名:根據(jù)以下銷售合同審核國(guó)外開(kāi)來(lái)的信用證,指出信用證中存在的10個(gè)問(wèn)題并說(shuō)明應(yīng)如何修改。(100分)salesconfirmationno:0003916date:sep.30,2006seller:ningbohuadutextileinternationaltradecorp.buyer:sunnymencorporation,p.o.boxno.6789toronto,canada.commodityandspecifications:,polobrandfullcottonmensshirt15,000pcsmoreorlessatseller

2、soptionpacking:incartonsof20pcseach,containerizedunitprice:us$1.20perpiececfrtorontototalvalue:us$18,000.00(u.s.dollarseighteenthousandonly)timeofshipment:duringnov./dec.2006intwoequalmonthlylots,fromchinatotoronto,allowingtransshipment。insurance:tobecoveredbythebuyertermsofpayment:byirrevocablesigh

3、tletterofcredittoreachtheseller15daysbeforethemonthofshipmentandremainedvalidfornegotiationinchinauntilthe15thdaysafterdateofshipment。irrevocabledocumentarycreditno.051086oct.12,2006from:theroyalbankofcanadato:bankofchina,ningbo,chinaweopenirrevocabledocumentarycreditno.051086ningbohuadutextilebenef

4、iciary:imp.andexp.co.ltd.(1)jiefangsouthroad111,ningbo,china越努力越幸運(yùn)at30共享知識(shí)分享快樂(lè)applicant:sunnymencorporationp.o.boxno.6789toronto,canadaamount:us$18000.00(usdollarseighteenthousandonly)thiscreditisavailablebybeneficiarysdraftdaysaftersight(2)for100%ofinvoicevaluedrawnontheroyalbankofcanadaaccompanied

5、bythefollowingdocuments:1.signedcommercialinvoicein3copies.2.fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsedmarkedfreightprepaidandnotifyapplicant.insurancepolicyin3.duplicatecopiesfor110%ofinvoicevalue.(3)coveringallrisksandwarrisksubjecttocicdatedjan.1st,1981.4.certificateoforigini

6、nduplicateissuedbychinainternationalchamberofcommerceorothergovernmentauthorities.inspectioncertificateof5.qualityissuedbyapplicantcovering:(4)越努力越幸運(yùn)共享知識(shí)分享快樂(lè)15,000pcspolobrandfullcottonmensshirtcfrc3%(5)atus$1.20perpiece(6)torontoaspers/clatestno.0003916datedsep.30,2006.shipment:nov*7).30,2006fromni

7、ngbo(8)totoronto.partialshipments:allowedtranshipment:prohibited(9)thegoodsshallbecontainerized.within8daysdocumentsmustbepresented(10)afterthedateoftheb/l,butwithinthevalidityofthecredit.theroyalbankofcanada越努力越幸運(yùn)1”ningbohuadutextiledraftis“atsight”duplicatecopiesfor110%bygovernmentauthoritiesorsel

8、ler.”共享知識(shí)分享快樂(lè)審證結(jié)果:imp.andexp.co.ltd”amendsto“ningbohuadutextileinternationaltradecorp.”thetenorof2insteadof“at30daysaftersight”“insurancepolicyin3ofinvoicevalue.coveringallrisksandwarrisksubjecttocicdatedjan.1st,1981”shouldbedeleted4“inspectioncertificateofqualityissuedbyapplicantcovering”amendsto“i

9、nspectioncertificateofqualityissued5.“polobrandfullcottonmensshirt15,000pcsatus$1.20越努力越幸運(yùn)5moreorlesslatest共享知識(shí)分享快樂(lè)perpiece”amendsto“polobrandfullcottonmensshirt15,000pcs,atsellersoptionatus$1.20perpiece”6.“cfrc3%toronto”amendsto“cfrtoronto”7.”shipment:nov.30,2006”amendsto“l(fā)atestshipment:dec.31,20068.”fromningbototoronto.”amendsto“fromanyportof9.c

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