根据合同审核信用证

根据合同审核信用证 以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同 上海茂林贸易有限公司 SHANGHAI MAOLIN TRADE CO., LTD. No.97 Maoming Nan Road, Shanghai, P. R. of China 销售合同 SALE CONTRACT To: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below： Description of Goods WOOLLEN BLANKETS ART. NO. H666 ART. NO.HX88 ART. NO. HE21 TOTAL: Quantity 600PCS 600PCS 720PCS 1920PCS Unit Price @USD15.50/PC @USD16.30/PC @USD18.50/PC Amount CIF LONDON USD9300.00 USD9780.00 USD13320.00 USD32400.00 Contract No.: Date: SH2008X826 26 AUG., 2008 5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED. Total amount in words Packing Delivery SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY. 24Pc in one Ctn, total packed in 80Ctns. Sea freight from Shanghai to London allowing partial shipments and transshipment EASTERN /2008X826/LONDON/NO.1-80 On or before 15 Oct., 2008 By 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid for negotiation in China until the 15th days after the foresaid time of the shipment. The Shipping Mark Time of Shipment Terms of Payment word欢迎下载

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Insurance L/C must mention this contract number. All banking charges outside U.K are for A/C of the beneficiary. To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A) Documents required 1．Signed invoice in triplicate 2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3．Insurance policy in duplicate 4．Packing list in triplicate 5．Certificate of Origin in duplicate issued by a relevant authority The Seller Shanghai Maolin Trade Co., Ltd. 张三 签署 The Buyer Eastern Trading Company Whuit Brown Signature

进口国开来的信用证：

ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01

EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K. APPLICANT:

EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON

UNITED KINGDOM BENEFICIARY:

SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA

AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)

THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15

DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @USD15.50/PC USD9300.00

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ART. NO.HX88 600PCS @USD16.30/PC USD9780.00 ART. NO. HE21 720PCS @USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00

AS PER CONTRACT NO.SH2008X806 DOCUMENTS REQUIRED:

*SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE

*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT

*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES

*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)

*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS： EASTERN 2008X826 LONDON NO.1-80

PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION: WITHOUT

INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

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经审核，信用证存在以下问题：

1.合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日;

2.根据合同信用证的到期地点不应在英国，而应在中国。 3.受益人名称与合同有差异，名称应为“CO.”，而不是“CORP.”。

4.信用证金额大小写都有误，应是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。

5.根据合同中汇票期限应为即期，而信用证错为见票后30天远期。 6.根据合同，可以分批装运，信用证错为不可以分批。

7.根据合同，货号HE21的单价是USD18.50/PC，信用证错为USD18.00/PCS。 8.货物描述中的总金额应该是USD32400.00，信用证错为USD32040.00。 9.货物描述中的合同号错为SH2008X806。

10.根据合同，保险险别是一切险和战争险，信用证错为一切险。 11.合同上的交单期为提单后15天，而信用证错为10天。

12.信用证金额、数量前面都没有5%的增减幅度，而合同中规定金额和数量允许的5%溢短装幅度。

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