综合制单练习.doc

1.以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。　 上海茂林贸易有限公司 SHANGHAI MAOLIN TRADE CO., LTD. No.97 Maoming Nan Road, Shanghai, P. R. of China 销售合同 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 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% 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. 张三 Eastern Trading Company White Brown 进口国开来的信用证：　　ISSUING BANK: UNITED GREAT KING