1、第 1 页 共 27 页（四）审证题9买卖双方签订的合同如下：托 普 纺 织 品 进 出 口 公 司TOP TEXTILES IMP AND EXP CORPORATION127 Zhongshan Road East One, Shanghai P. R. of ChinaNo. 28CA1006Date: 20080306销售确认书SALES CONFIRMATIONMessrs: THOMSON TEXTILES INC.3384 VINCENT ST. DOWNS VIEW, ONTARIO M3J, 2J4, CANADAArticle No. Commodity and Speci
2、fication Quantity Unit Price Amount77111 DYED JEAN FABRIC, COTTON 70% POLYESTER 30% 112/114CM WIDTH, 40M CUT LENGTH CIF TORONTO Colour Quantity(M) USD/M USD RED 4,000 1.56 6,240.00SILVER 4,000 1.32 5,280.00DK NAVY 4,200 1.62 6,804.00WINE 2,800 1.62 4,536.00DK BLUE 4,800 1.44 6,912,00BLACK 4,200 1.62
3、 6,804.00TOTAL 24,000M USD36,576.0010% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWEDPACKING: FULL WIDTH ROLLER ON TUBES OF 1.5 INCHES IN DIAMETER IN CARTONSSHIPMENT: ON OR BEFORE APR. 30 2008 DELIVERY: FROM SHANGHAI TO TORONTO PARTIAL SHIPMENT AND TRANS-SHIPMENT ALLOWED.INSURANCE: TO BE EFFECTED
4、BY THE SELLER COVERING ICC(A) DATED 01/01/1982 FOR 110% OF THE INVOICE VALUE W/W CLAUSE INCLUDEDPAYMENT: BY 100 PCT IRREVOCABLE L/C AVAILABLE BY DRAFT AT SIGHT TO BEOPENED IN SELLERS FAVOUR 30 DAYS BEFORE THE DATE OF THESHIPMENT AND TO REMAIN VALID IN CHINA FOR NEGOTIATION UNTILTHE 15 DAYS AFTER THE
5、 DATE OF SHIPMENTBuyer Signature Seller Signature CharlesBrown 李 明进口国开来的信用证如下：ZCZC AHS302 CPUA520 S9203261058120RN025414394第 2 页 共 27 页P3 SHSOCICRATO 10306 26BKCHCNBJASH102514FM 15005 25CIBCCATTFXXX05905CIBBCCATTFXXX*CANADIAN IMPERIAL BANK OF COMMERCE*TORONTOMT 701 0227 SEQUENCE OF TOTAL: 1/140A FOR
6、M OF DOC.CREDIT: IRREVOCABLE20 DOC.CREDIT NUMBER: T-01764131C DATE OF ISSUE: 2008030531D DATE PLACE OF EXPIRY: 20080505 CANADA50 APPLICANT: THOMSON TEXTILES INC.3384 VINCENT STDOWNS VIEW, ONTARIOM3J.2J4 CANADA59 BENEFICIARY: TOP TEXTILES IMP AND EXP COMPANY127 ZHONGSHAN ROAD EAST ONE SHANGHAI P. R.
7、OF CHINA32B AMOUNT CURRENCY: USD43,891,2039A POS/NEG TOL(%): 10/1041D AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINABY NEGOTIATION42C DRAFTS AT: 30 DAYS AFTER SIGHT42D DRAWEE: CIBE, TORONTO TRADE FINANCE CENTRE TORONTO43P PARTIAL SHIPMENTS: ALLOWED43T TRANSSHIPMENT: ALLOWED44E PORT OF LOADING:
8、SHANGHAI44F PORT OF DISCHARGE: TORONTO44C LATEST DATE OF SHIP: 2008051045A SHIPMENT OF GOODS: DYED JEAN FABRIC, AS PER S/CNO.82CA1006CIF TORONTO46A DOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN QUADRUPLICATE+ CERTIFICATE OF ORIGIN FOR TEXTILES+ FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO SHIPPE
9、RSORDER BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT+ INSURANCE POLICY OR CERTIFICATE ISSUED BY PEOPLES INSURANCECOMPANY OF CHINA INCORPORATING THEIR OCEAN MARINE CARGOCLAUSES ALL RISKS AND WAR RISKS FOR 110 PERCENT OF CIF INVOICEVALUE WITH CLAIMS PAYABLE IN CANADA + DETAILED PACKING LIST
10、IN TRIPLICATE47A: ADDITIONAL CONDITIONS:THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF OUR BANKMUST BE QUOTED ON ALL DRAFTS REQUIREDAN ADDITIONAL FEE OF USD 80.00 OR EQUIVALENT WILL BE DEDUCTED FROM第 3 页 共 27 页THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTEDARE FOUND NOT TO BE I
11、N STRICT CONFORMITY WITH THE TERMS OF THISCREDIT71B: DETAILS OF CHARGES:ALL BANKING CHARGES OUTSIDE CANADA ARE FOR THE BENEFICIARYSACCOUNT AND MUST BE CLAIMED AT THE TIME OF ADVISING48: PRESENTATION PERIOD:WITHIN 5 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTSBUT WITHIN THE VALIDITY OF T
12、HE CREDIT49: CONFIRMATION: WITHOUT78: INSTRUCTIONS:UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORD-ANCE WITH NEGOTIATING BANKS INSTRUCTIONS AT MATURITYMAC/OBTDE84EDLMSAM经审核，信用证中的错误有十处：(1) 31C 信用证开证日期错，实际开证日期应该晚于合同的订立日期；(2) 31D 信用证到期日期与到期地点错，根据合同，应该是 20080515 CHINA；(3) 59 受益人名称错，应该是 TO
13、P TEXTILES IMP AND EXP CORPORATION；(4) 32B 信用证的金额错，根据合同应该是 36,576.00；(5) 42C 汇票期限错，应该是 AT SIGHT；(6) 44C 最迟装运期限错，应该是 20080430；(7) 45A 货物描述中的合同号码错，应该是：28CA1006；(8) 46A 保险单中的保险险别错，根据合同应该是 ICC(A)条款； (9) 47A 根据合同，数量应该有 10%之内的增加，而特别条款中没有显示；(10)48 交单期错，根据合同，应该是 15 天。第 4 页 共 27 页10买卖双方签署的合同浙 江 永 康 剑 鼓 手 工 具
14、 进 出 口 有 限 公 司ZHEJIANG YK GG HAND TOOL I/E CO., LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销 售 确 认 书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES S/C No.: YKGG080609753 TARRAGONA ROAD Date: 09 JUNE 2008DURBAN SOUTH AFRICA Place: YONGKANG, CHINADear Sirs:We hereby confirm having sold to you the
15、 following goods on terms and conditions as specified below:Description of Goods and Packing Quantity Unit Price Total AmountHAND TOOLS CIFC5 DURBAN10PCS COMBINATION SPANNER 1200SETS USD11.00 USD13200.0012PCS DOUBLE OFFSET RING SPANNER 1000SETS USD12.50 USD12500.002200SETS USD25700.00LESS 5%COMM. US
16、D1285.00PACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL IN CIF USD24415.001*20 FCL.Total Amount in SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDwords: FIFTEEN ONLY.Port of loading: NINGBO / SHANGHAIPort of discharge: DURBAN, SOUTH AFRICATime of Shipment: ON OR BEFORE 16 JULY 2008Partial: NOT
17、 ALLOWEDTransshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER ICC(A) DATED 01/01/1982Terms of Payment: BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THE SELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENE
18、D AND REACH CHINA ON OR BEFORE 13 JUN. 2008 REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OF SHIPMENTInspection: INSPECTED BY CIQShipping Marks: AS PER SELLERS OPTIONDocuments required: MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADIN
19、G MADE OUT TO ORDER AND BLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEPACKING LIST IN TRIPLICATEINSPECTION CERTIFICATE ISSUED BY CIQCERTIFICATE OF ORIGINThe Seller: The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd. Sayid Tool Enterprises第 5 页 共 27 页李四 Mohamed Sayid进口国开来的有错误的信用证ISSUING
20、BANK: NATIONAL BANK OF SOUTH AFRICA, DURBANADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: NBB08-06-287 DATE OF ISSUE 31C: 080612EXPIRY *31D: DATE 080716 PLACE AT DURBANAPPLICANT *50: SAYID TOOL ENTERPRISES753 TARRA
21、GONA ROADDURBAN SOUTH AFRICA BENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD.269 HUAYANG ROAD ZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICADURBAN PART
22、IAL SHIPMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWED PORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP. 44C: 080716DESCRIPTION OF GOODS 45A: HAND TOOLS AS PER S/C NO. YKGG080906CIFC5 DURBAN10PCS COMBINATION SPANNER 1200SETS, USD11.00PER SET12PCS D
23、OUBLE OFFSET RING SPANNER 1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES +FULL SET CLEAN ON BOARD OCEAN BILL OF LADINGMADE OUT TO ORDER MARKED FREIGHT PREPAIDNOTIFY APPLICANT+
24、PACKING LIST IN THREE COPIES第 6 页 共 27 页+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES + INSPECTION CERTIFICATE FOR QUALITY ISSUED BYENTRY-EXIT INSPECTION AND QUARANTINE OF THEPEOPLES REPUBLIC OF CHINA+BENEFICIARYS CERTIFICATE STATING THAT EACHCOPY OF INVOICE, BILL OF LADING AND PACKINGLIST HAVE BE
25、EN SENT TO APPLICANT IMMEDIATELYAFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCYWHETHER INDICATED OR FOUND IS SUBJECT TO AHANDLING FEE OF USD50.00 WHICH IS PAYABLE BYTHE BENEFICIARY AND WILL BE DEDUCTED FROMPROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FORD
26、OCUMENTARY CREDITS (2007 REVISION) ICCPUBLICATION NO 600 DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA AREFOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON R
27、ECEIPT OF DOCUMENTS IN ORDER AT OURCOUNTER, WE SHALL REMIT IN ACCORDANCE WITHTHE NEGOTIATING BANKS INSTRUCTION IN THESAME CURRENCY OF THE CREDIT SEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICEIN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA,TRADE SERVICES, 109 ORANGE STREET DURBAN,S
28、OUTH AFRICA经审核，信用证中的错误有如下十处：(1)40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。(2)31D，信用证到期时间到期地点错，应该是：DATE 080731 PLACE IN CHINA。(3)59，受益人名称地址错，ZHENJING 应该是 ZHEJIANG，269 应该是296。(4)32B，信用证金额错，应该是：USD24415.00。(5)45A 中的合同号错，应该是：YKGG080609第 7 页 共 27 页(6)46A 中的发票应该是：MANUALLY SIGNED COMMERCIAL INVOICE 。(7)46A 中
29、的普惠制产 地 证 GSP FORM A 无法提供，因为南非不是给惠国，应该改成 C/O。(8)46A 缺少保险单，CIF 术语应由卖方提供保险单。 (9)48，交单期错，根据合同应该是 15 天而不是 5 天。(10)49，保兑要求错，不应该是“WITHOUT” ，而应该显示保兑行的名称及保兑行明确的保兑条款或声明。（五）填空题11资料：信用证规定交货期：不晚于 2011 年 10 月 30 日；信用证有效期：2011 年 11 月 15 日；实际装船期为：2011 年 10 月 25 日；要求：根据已知资料和惯例，改正你认为错误的单据签发日期。12填空题请写出在 CIF 合同履行中，出口商
30、涉及的部分单据的出单机构：合同履行阶段 单据的名称 出单机构1.办理运输 货运订舱委托书 出口商单据名称 签发日期 正确的签发日期出口许可证 2011 年 10 月 28 日 2011 年 10 月 20 日商业发票 2011 年 10 月 29 日 2011 年 10 月 12 日装箱单 2011 年 10 月 12 日 正确汇 票 2011 年 10 月 16 日 2011 年 10 月 29 日原产地证明书 2011 年 10 月 26 日 2011 年 10 月 20 日出口商检证书 2011 年 10 月 27 日 2011 年 10 月 23 日保险单 2011 年 10 月 27
31、 日 2011 年 10 月 23 日海运提单 2011 年 10 月 28 日 2011 年 10 月 25 日出口货物报关单 2011 年 10 月 26 日 2011 年 10 月 24 日装船通知 2011 年 10 月 30 日 2011 年 10 月 25 日第 8 页 共 27 页集装箱海运出口托运单 货运代理海运提单 承运人投保单 出口商2.办理保险保险单 保险公司出境货物报检单 出口商3.办理商检商检证书通关单 出入境检验检疫局出口报关单 出口商、报关行或货代商业发票 出口商4.办理报关装箱单 出口商（六）填写开证申请书13根据下列资料填写开证申请书进口商：杭州常秀化妆品贸易
32、公司HANGZHOU EVER-BEAUTY COSMETICS TRADE COMPANY168 HUSHU ROAD, HANGZHOUCHINA法人代表：陈秋电话：23452345账号：31-45-89120912出口商：日本岩谷株式会社IWATANI CORPERATION1-3-6 HOMMACHI, OSAKAJAPAN进口产品：贝齿清凉薄荷漱口水PLAX FRESHMINT MOUTHWASH规格：250ml/Bottle，净重 300 克(G )/Bottle贸易术语：CIF SHANGHAI 每瓶 1.88 美元总数量：40320 瓶(Bottles)总金额：75801.60
33、 美元装运港：大阪(OSAKA)卸货港：上海(SHANGHAI)运输要求：不允许分批，不允许转运，一个二十尺集装箱装运最迟装运日：2011 年 3 月 15 日支付方式：即期议付信用证，汇票金额为发票金额的百分之百开证日期：2011 年 2 月 5 日开证银行：中国银行杭州分行开证方式：SWIFT第 9 页 共 27 页信用证有效期：2011 年 3 月 30 日到期地点：日本大阪单证要求：发票一式三份显示合同号码和信用证号码装箱单一式三份清洁已装船提单一套，做成“凭指示” ，空白背书，通知开证申请人保险单一式两份，空白背书，承保中国人民保险公司的一切险，加一成，赔付地点为中国，赔付币制与汇票
34、币制一致有关当局签署的产地证一份官方机构签署的质量检验证一份其他要求：交单期是提单日期后 15 天内但又必须在信用证有效期内第三方单证不接受，简式提单不接受中国以外的银行费用由受益人承担合同号码：TT090120IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: BANK OF CHINA, HANGZHOU BRANCH Date: 05 FEB., 2011( )Issue by airmail Credit No.( )With brief advice by tele-transmission Date and place of expiry (
35、1)()Issue by SWIFT 30 MARCH 2011 IN OSAKA JAPANApplicant (2) Beneficiary (3)HANGZHOU EVER-BEAUTY IWATANI CORPERATIONCOSMETICS TRADE COMPANY 1-3-6 HOMMACHI, OSAKA168 HUSHU ROAD, HANGZHOU JAPANCHINAAdvising bank Amount(figure and words) (4) USD75801.60 SAY U.S. DOLLARS SEVENTY FIVE THOUSAND EIGHT HUND
36、RED AND ONE AND POINT SIXTY ONLY Partial shipment (5) Transshipment (6) Credit available with (8) ANY BANK( )allowed ( )allowed by ()not allowed ( )not allowed ( )sight paymentPort of Loading: (7) ( )acceptanceOSAKA ( )negotiationnot later than 15 MARCH 2011Port of discharge: SHANGHAI( )deferred pay
37、ment at days after against the documents detailed herein and()beneficiarys drafts for 100 % of invoice value( )FOB ( )CFR ()CIF at SIGHT( )Other terms drawn on BANK OF CHINA, HANGZHOU BRANCHDocuments required: (marked with)1. () Signed commercial invoice in 3 copies indicating L/C No. and contract N
38、o. TT0901202. () Full set of clean on board Bill of Lading made out to order and blank endorsed marked freight ()prepaid / ( ) collect notify APPLICANT.( ) Air Waybill / cargo receipt / copy of railway bill issued by showing freight prepaid ( )/ ( ) collect indicating freight amount and consigned to
39、 .3. () Insurance Policy / Certificate in DUPLICATE for 110 % of invoice value showing claims payable in CHINA in the currency of the drafts, blank endorsed, covering All risks.4. () Packing List in 3 copies.第 10 页 共 27 页5. ( ) Certificate of Quantity / weight in copies issued by .6. () Certificate
40、of Quality in 1 copies issued by ( ) manufacturer / () public recognized surveyor /( )7. () Certificate of Origin in 1 copies issued by COMPETENT AUTHORITIES.8. ( ) Beneficiarys certified copy of fax / telex dispatched to the applicant within hours after the shipment advising L/C No., name of vessel
41、, date of shipment, name, quantity, weight and value of goods.Other documents, if anyDescription of goods: (9)40320 BOTTLES OF PLAX FRESHMINT MOUTHWASH250ML (N. W.: 300G) PER BOTTLE CIF SHANGHAI USD1.88 PER BOTTLESHIPMENT BY ONE 20 FEET CONTAINER LOADAdditional instructions:1. () All banking charges
42、 outside China are for the account of beneficiary2. () Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity of this credit.3. () Third party documents is not acceptable, short form / blank back B/L is not acceptable.4. ( ) Both quan
43、tity and amount % more or less are allowed.5. ( ) All documents must be forwarded in .Other terms, if anySTAMP OF APPLICANT 杭州常秀化妆品贸易公司 陈秋(章)(10) 电话：23452345账号：31-45-89120912（七）制单题14根据信用证与相关资料制单ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCH.SEQUENCE OF TO
44、TAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/10/10014DATE OF ISSUE 31C: 20100105EXPIRY *31D: DATE 20100229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA AVE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. C
45、O., LTD.27 ZHONGSHAN DONGYI ROAD, SHANGHAI,CHINAAMOUNT *32B: CURRENCY USD AMOUNT 6115.00POS. / NEG. TOL. (%) 39A: 05/05AVAILABLE WITH/BY *41D: ANY BANK BY NEGOTIATIONDRAFT AT 42C: AT SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD *LARNAKA第 11 页 共 27 页PARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT
46、 43T: ALLOWEDLOADING IN CHARGE 44A: SHANGHAI PORTFOR TRANSPORT TO. 44B: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 100214DESCRIPT. OF GOODS 45A: WOODEN FLOWER STANDS AND WOODEN FLOWER POTS AS PER S/C NO. E03FD121.CIF LIMASSOL PORT, INCOTERMS 2000DOCUMENTS REQUIRED 46A:+ COMMERCIAL INVOICE IN QUADRUPLICA
47、TE ALL STAMPED ANDSIGNED BY BENEFICIARY CERTIFYING THAT THE GOODS ARE OFCHINESE ORIGIN.+ FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TOORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHTPREPAID AND NOTIFY APPLICANT.+ PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS SUCH ASCARTON NO AND CONT
48、ENTS OF EACH CARTON.+ INSURANCE POLICY OFR CERTIFICATE IN 2 COPIES ENDORSED INBLANK FOR 120 PERCENT OF THE INVOICE VALUE INCLUDINGOCEAN MARINE CARGO CLAUSE ALL RISKS AND WAR RISK AS PERPICC WITH CLAIMS PAYABLE IN CYPRUS IN THE CURRENCY OF THEDRAFTSADDITIONAL COND. 47A:+ EACH PACKING UNIT BEARS AN INDELIBLE MARK INDICATING THECOUNTRY OF ORIGIN OF THE GOODS. PACKING LIST TO CERTIFYTHIS.+ INSURANCE IS BEING ARRANGED BY THE BUYER. + A USD50.00 DISCREPANCY FEE, FOR BENEFICIARYS ACCOU
