信用证审核练习-单证

2005年11月全国国际商务单证员培训认证考试国际商务单证缮制与操作试题根据合同审核信用证（30分）SALESCONTRACTBUYER:JAE&SONSPAPERSCOMPANYNO.ST05-016203LODIAHOTELOFFICE1546,DONG-GU,DATE:AUGUST08,2005BUSAN,KOREASIGNEDAT:NANJING,CHINASELLER:WONDERINTERNATIONALCOMPANYLIMITEDNO.529,QIJIANGROADHEDONGDISTRICT,NANJING,CHINAThisContractismadebytheSeller;wherebytheBuyersagreetobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:1.COMMODITY:UNBLEACHEDKRAETLINEBOARD.UNITPRICE:USD390.00/PERMETRICTON,CFRBUSANKOREATOTALQUANTITY:100METRICTONS,±10%AREALLOWED.PAYMENTTERM:BYIRREVOCABLEL/C90DAYSAFTERB/LDATE2.TOTALVALUE:USD39,000.00(SAYU.S.DOLLARSTHIRTYNINETHOUSANDONLY.***10%MOREORLESSALLOWED.)3.PACKING:Tobepackedinstrongwoodencase(s),suitableforlongdistanceoceantransportation.4.SHIIPPINGMARK:TheSellershallmarkeachpackagewithfadelesspaintthepackagenumber,grossweight,measurementandthewording:“KEEPAWAYFROMMOUSTURE”,“HANDLEWITHCARE”,etc.andtheshippingmark:ST05-016BUSANKOREA5.TIMEOFSHIPMENT:BEFOREOCTOBER02,20056.PORTOFSHIPMENT:MAINPORTSOFCHINA7.PORTOFDESTINATION:BUSAN,KOREA8.INSURANCE:TobecoveredbytheBuyeraftershipment.(F.O.BTerms)9.DOCUMENT:+SignedinvoiceindicatingLCNoandContractNo.+Fullset(3/3)ofcleanonboardoceanBillofLadingmarked“FreighttoCollect”/“FreightPrepaid”madeouttoorderblankendorsednotifyingtheapplicant.+PackingList/WeightListindicatingquantity/grossandnetweight.+CertificateofOrigin.+Nosolidwoodpackingcertificateissuedbymanufacturer.10.OTHERCONDIGTIONSREQDINLC:+Allbankingchargesoutsidetheopeningbankareforbeneficiary’sa/c.+DonotmentionanyshippingmarksinyourL/C.+Partialandtransshipmentallowed.11.REMARKS:ThelastdateofL/Copening：20August,2005.BANKOFKOREALIMITED，BUSANSEQUENCEOFTOTAL*27:1/1FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:S100-108085DATEOFISSUE31C:20050825EXPIRY*31D:DATE20051001PLACEAPPLICANT'SCOUNTRYAPPLICANT*50:JAE&SONSPAPERSCOMPANY203LODIAHOTELOFFICE1564,DONG-GU,BUSAN,KOREABENEFICIARY*59:WONDERINTERNATIONALCOMPANYLIMITEDN0.529,QIJIANGROADHEDONGDISTRICT，NANNING,CHINAAMOUNT*32B:CURRENCYHKDAMOUNT39,000.00AVAILABLEWITH/BY*41D:ANYBANKINCHINABYNEGOTIATIONDRAFTSAT...42C:DRAFTAT90DAYSATSIGHTFORFULLINVOICECOSTDRAWEE42A:BANKOFKOREALIMITED，BUSANPARTIALSHIPMENTS43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLOWEDLOADINGINCHARGE44A:MAINPORTSOFCHINAFORTRANSPORTTO...44B:MAINPORTSOFKOREALATESTDATEOFSHIP.44C:20051031SHIPMENTPERIOD44:DESCRIPT.OFGOODS45A:+COMMODITY:UNBLEACHEDKRAETLINEBOARD.U/P:HKD390.00/MTTOTAL:100MT±10%AREALLOWED.PRICETERM:CIFBUSANKOREACOUNTRYOFORIGIN:P.R.CHINAPACKING:STANDARDEXPORTPACKINGSHIPPINGMARK:ST05-016BUSANKOREADOCUMENTSREQUIRED46A:1.COMMERCIALINVOICEIN3COPIESINDICATINGLCNO.&CONTRACTNO.ST05-0182.FULLSETOFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTTOCOLLECT,NOTIFYINGTHEAPPLICANT.3.PACKINGLIST/WEIGHTLISTIN3COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTS4.CERTIFICATEOFORIGININ3COPIESADDITIONALCOND.47B:ALLDOCUMENTSARETOBEPRESENTEDTOUSINONELOTBYCOURIER/SPEEDPOST.DETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEOFOPENINGBANKAREFORBENEFICIARY'SACCOUNT.PRESENTATIONPERIOD48:DOCUMENTSTOBEPRESETNEDWITHIN21DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49:WITHOUTINSTRUCTIONS78:+WEHEREBYUNDERTAKETHATDRAFTSDRAWNUNDERANDINCOMPLYWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEPAIDMATURITY.SEND.TOREC.INFO.72:/SUBJECTU.C.P.1993ICCPUBLICATION500经审核信用证存在的问题如下：