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1、如有侵权，请联系网站删除，仅供学习与交流信用证审核和修改【精品文档】第 6 页单证实务段考班级： 学号： 姓名：根据以下销售合同审核国外开来的信用证，指出信用证中存在的10个问题并说明应如何修改。（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 sellers 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 to To
3、ronto，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 CREDITNO.
4、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:US $180
5、00.00(US DOLLARS EIGHTEEN THOUSAND ONLY)THIS CREDIT IS AVAILABLE BY BENEFICIARYS 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 OF LADING MA
6、DE 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 CHAMBER OF COMMER
7、CE 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. PARTIAL S
8、HIPMENTS: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审证结果：1”NINGBO HUADU TEXTILE IMP. AND EXP. CO. LTD”AMENDS TO “NINGBO HUADU TEXTILE INTERNA
9、TIONAL 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 APPLICANT COVERIN
10、G”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
11、 “CFR TORONTO”7.” LATEST SHIPMENT:NOV.30,2006” AMENDS TO “LATEST SHIPMENT:DEC.31,20068.” FROM NINGBO TO TORONTO.”AMENDS TO “FROM ANY PORT OF CHINA TO TORONTO.”9. “TRANSHIPMENT:PROHIBITED” AMENDS TO “TRANSHIPMENT:ALLOWED”10. THE PERIOD OF PRESENTATION AMENDS TO “WITHIN 15 DAYS AFTER THE DATE OF THE B/L”