2013年單證員考試《操作與繕制》練習題二及答案
來源：考試大發布時間：2013-01-10 10:19:22
根據合同審核信用證
以下是受益人根據合同規定審核來證的實務操作，先看合同，然后根據合同內容審核信用證中與合同不相符的地方。
買賣合同
| 上海茂林貿易有限公司 | |||||||||||
| SHANGHAI MAOLIN TRADE CO., LTD. | |||||||||||
| No.97 Maoming Nan Road, Shanghai, P. R. of China | |||||||||||
| 銷售合同 | |||||||||||
| SALE CONTRACT | |||||||||||
| To: | |||||||||||
| EASTERN TRADING COMPANY | Contract No.: | SH2008X826 | |||||||||
| 81 WORDFORD STREET, | Date: | 26 AUG., 2008 | |||||||||
| 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 | Quantity | Unit Price | Amount | ||||||||
| WOOLLEN BLANKETS | CIF LONDON | ||||||||||
| ART. NO. H666 | 600PCS | @USD15.50/PC | USD9300.00 | ||||||||
| ART. NO.HX88 | 600PCS | @USD16.30/PC | USD9780.00 | ||||||||
| ART. NO. HE21 | 720PCS | @USD18.50/PC | USD13320.00 | ||||||||
| TOTAL: | 1920PCS | USD32400.00 | |||||||||
| 5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED. | |||||||||||
| Total amount in words | SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY. | ||||||||||
| Packing | 24Pc in one Ctn, total packed in 80Ctns. | ||||||||||
| Delivery | Sea freight from Shanghai to London allowing partial shipments and transshipment | ||||||||||
| Shipping Mark | EASTERN /2008X826/LONDON/NO.1-80 | ||||||||||
| Time of Shipment | On or before 15 Oct., 2008 | ||||||||||
| Terms of Payment | By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts 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 | |||||||||||
| L/C must mention this contract number. All banking charges outside U.K are for A/C | |||||||||||
| of the beneficiary. | |||||||||||
| Insurance | 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 | The Buyer | ||||||||||
| Shanghai Maolin Trade Co., Ltd. | Eastern Trading Company | ||||||||||
| 張三 | Whuit Brown | ||||||||||
| 簽署 | Signature | ||||||||||
【糾錯】