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2013单证员考试操作与缮制根据合同审核信用证试题-单证

员考试

根据合同审核信用证

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。

买卖合同

This sales contract is made between the sellers and buyers whereby the

agree

to

sell

and

the

buyers

agree

to

buy

the undermentioned goods according

to

terms

and conditions stipulated below:

Description of

Goods

Quantity

Unit

Price

Amount

WOOLLEN BLANKETS

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 Insurance

To

be effected by

the sellers

for

110

pct

of

the invoice value covering all

risks and

war

risk

of

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

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