国际贸易实务课程设计

一、依据外销合同审核信用证 题目要求和说明 题目名称 信用证审核 基本要求 依据供应的外销合同对信用证进行审核并提出改证要求 下载模板 信用证审核结果 相关说明 试依据AB44001出口合同对信用证进行审核，指出信用证存在的问题并提出详细的改证要求。 售 货 确 认 书 SALES CONFIRMATION 卖方（Sellers） Contract No. AB44001 GUANGDONG FOREIGN TRADE IMP.AND EXP. CORPORATION Date FEB.12,2009 267 TIANHE ROAD GUANGZHOU,CHINA Signed at GUANGZHOU 买方（Buyers） A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET,HONGKONG 兹经买卖双方同意按下列条款成交 The undersigned sellers and buyers have agreed to close the following transactions according to the terms and conditions stipulated below 货号 Art. No. 品名及规格 Description 数量 Quantity 单价 Unit Price 金额 AMOUNT ART NO. P97811 ART NO. P97801 AIR CONDITIONERHUALING BRAND KF-23GW KF-25GW 500PCS 500PCS HKD 1000.00 HKD 1000.00 FOBC2 GUANGZHOU HKD 500000.00 HKD 500000.00 1000PCS HKD 1000000.00 数量及总值均得有 的增减，由卖方确定。 With 5 more or less both in amount an quantity allowed at the seller’s option. 总值 Total Value HKD 1000000.00H. K. Dollars ONE MILLION ONLY 包装 Packing 1 PC PER CARTON 装运期 Time of Shipment APR. 30,2009 装运口岸和目的地 Loading port Destination FROM GUANGZHOU TO DUBAI 保险由卖方按发票全部金额110投保至 为止的 险。 Insurance To be effected by sellers for 110 of full invoice value covering up to only. 付款条件买方须于2009年3月10日前将不行撤销的，即期信用证开到卖方，议付有效期延至上列装运期后15天在中国到期，该信用证中必需注明允许分运及装运。 Terms of payment By Irrevocable, and Divisible Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2009 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. 装船标记 Shipment MarkA.B.C./DUBAI/NOSI-1000/MADE IN CHINA 开立信用证时请注明我成交确认书号码。 When opening L/C, please mention our S/C number. 备注 Remarks THE CREDIT IS SUBJECT TOUCP6002007 REVISION THE SELLER THE BUYER ISSUE OF DOCUMENTARY CREDIT TO BANK OF CHINA GUANGZHOU,CHINA REVOCABLE DOCUMENTARY CREDIT NO.09-34985 FOR THE ACCOUNT OF A.B.C. TRADING CO, LTD., HONGKONG. 312 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS, WE OPEN A REVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIGN TRADE IMP.AND EXP. CO. 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING USD980000.00SAY HONGKONG DOLLARS NINE HUNDRED AND EIGHTY THOUSAND ONLY. AVAILABLE BY THE BENEFICIARY’S DRAFTS AT 30 DAYS SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO. 34985 DTAED IST MARCH,2009.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS 1 MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB,FREIGHT AND INSURANCE COSTS SEPARATELY. 2 3/3 ORIGNAL 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF APPLICANT AND MARKED FREIGHT PREPAID AND INSURANCE COSTS SEPARATELY. 3 INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100 OF THE INVOI