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        2013年單證員考試《操作與繕制》練習(xí)題二及答案
        
      
        來源：考試大發(fā)布時(shí)間：2013-01-10 10:19:22
      
        
      
        
      
        
      
      
        
      
        　　　　根據(jù)合同審核信用證
        
　　以下是受益人根據(jù)合同規(guī)定審核來證的實(shí)務(wù)操作，先看合同，然后根據(jù)合同內(nèi)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(mào)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
        
        
            

        

        

        	  
       
        
      
		
      
      
        
      
      
        
      
        
      	
      
        
      
        
      
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