【跟學訓練】

請根據以下背景資料，以受益人身份審核信用證并根據審核結果，提出修改意見。

1.銷售合同

上海宇達進出口貿易公司

SHANGHAI YUDA IMP.AND EXP.CORP.

NO.888 HUNAN ROAD ,SHANGHAI, CHINA

SALES CONTRACT

TEL：021—87213136 S/C NO：YD12006

FAX：021—87213138DATE：Jan 11，2012

TO MESSSRE：KOLLEN INTERNATIONAL INC.129 HAYWARD WAY,U.S.A

Dear Sirs.

We hereby confirm having sold to you the following goods on terms and conditions as specified below：

LOADING PORT：CHINA

DESTINATION：HOUSTON

PARTIAL SHIPMENT：ALLOWED

TRANSHIPMENT：PROHIBITED

PAYMENT：L/C AT SIGHT

INSURANCE：FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK.

TIME OF SHIPMENT：LATEST DATE OF SHIPMENT MAR.30，2012

THE SELLER： THE BUYER：

SHANGHAI YUDA IMP.AND EXP.CORP. KOLLEN INTERNATIONAL INC.

胡左明 ALLEDY

2.信用證

DOCUMENTARY LETTER OF CREDIT

MT：700 ISSUE OF A DOCUMENTARY CREDIT

FROM: CITI-BANKHOUSTON ,U S A.

SEQUENCE OF TOTAL： *27: 1/1

FORM OF L/C*40A: TRANSFERABLE

L/C NO.*20:PY123

DATE OF ISSUE *31C:20120210

EXPIRY DATE AND PLACE*31D:20120415 CHINA

APPLICANT *50:KOLLEN INTERNATIONAL INC.

129 HAYWARD WAY,U.S.A

BENEFICIARY *59:SHANGHAI YUDA IMP.AND EXP.CORP.

NO.12 XIZANG ROAD ,SHANGHAI, CHINA

AMOUNT *32BUSD22350,00

AVAILABLE WITH BY*41D:WITH BANK OF CHINA BY NEGOTIATION

DRAFTS AT *42C:AT 30 DAYS AFTER SIGHT

DRAWEE *42D:CATHAY BANK,NEW YORK,U.S.A

PARTIAL SHIPMENT*43P:NOT ALLOWED

TRANSHIPMENT *43T:ALLOWED

LOADING FROM *44A:CHINA

FOR TRANSPORTATION TO*44B:HOUSTON PORT, USA

LATEST DATE OF SHIPMENT *44C:20120315

DESCRIPTION OF GOODS/SERVICES *45A:

COTTON MEN'S TROUSERS AS PER S/C NO.YD12006

DELIVERY CONDITION：CIF HOUSTON

ART NO.H666 1500PCS USD5.50/PC

ART NO.HX88 1000PCS USD4.50/PC

ART N0.HZ21 2000PCS USD4.80/PC

DOCUMENTS REQUIRED *46A:

+SIGNED COMMERCIAL INVOICE IN 3 ORIGINAL AND 2 COPIES SHOWING FREIGHT CHARGES ，PREMIUM AND FOB VALUE AND INDICATING THE GOODS IS ORIGIN OF CHINA.

+PACKING LIST IN 3 FOLDS.

+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED ,MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT.

+INSURANCE POLICY IN DUPLICATE FOR 110% OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981.

+BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT TO APPLICANT AFTER SHIPMENT.

+INSPECTION CERTIFICATE OF QUANTITY AND QUALITY ISSUED BY THE REPRESENTATIVE DESIGNATED BY APPLICANT.

ADDITIONAL CONDITIONS: *47A:

+ALL DOCUMENTS MUST SHOW THIS L/C NO.

+A DISCREPANCY FEE OF USD 40.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT.

CHARGES *71B:ALL BANKING CHARGES OUTSIDE OF OUR COUNTERARE FOR ACCOUNT OF THE BENEFICIARY

PERIOD FOR PRESENTATION *48:WITHIN 15 DAYS FROM THE DATE OF B/L BUT NOT LATER THAN L/C EXPIRY DATE.

CONFIRMATION：*49:ADVISING BANK

ADVICE THROUGH*57D:YOUR BANK OF CHINA NINGBO BRANCH

BANK TO BANK INFORMATION*72:THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMSAND PRACTICE FOR DOCUMENTARY CREDITS,2007 REVISION,ICC PUBLICATION NO.600

3.信用證審核結果

信用證審核表見表1-5所示。

表1-5 信用證審核表