2013年国际商务单证员《国际商务单证缮制与操作》真题及详解一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。
（36分）合同：SALES CONTRACTThe Seller: MAITY INTERNA TIONAL CO., L TD. Contract No. MT13008 Address: NO.29 JIANGNING ROAD, SHANGHAI, CHINA Date: Dec 6, 2012Signed At: Shanghai China The Buyer: DESEN EUROPE GMBHAddress: GIRARDETSTRASSE 2-38, EINGANG 4 D-45131 ESSEN, GERMANYThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and thePacking: 40pcs are packed in one export standard cartonShipping Mark: RAIKOUMT13008HAMBURGC/No.1-40Time of Shipment: NOT LA TER THAN FEB.15, 2013Loading Port and Destination: From Shanghai, China to Hamburg, GermanyPartial Shipment: Not AllowedT ransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and W ar Risk as per CIC of PICC dated 01/01/1981.T erms of Payment: By L/C at sight, reaching the seller before Dec. 31, 2012, and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contractnumber. L/C advised by BANK OF CHINA. All banking Charges outside China（themainland of China）are for account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set（3/3）of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank for 110% of invoice value covering All Risks and W ar Risk as per CIC dated 01/01/1981.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce.Signed by:THE SELLER: THE BUYER: MAITY INTERNA TIONAL CO., L TD. DESEN EUROPE GMBHGU T AO Luty信用证：27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOCUMENTARY CREDIT: IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER: 00130010018208A131C: DATE OF ISSUE: 13010140E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 130220 GERMANY50: APPLICANT: DESEN EUROPE GMBHGIRARDETSTRASSE 2-38, EINGANG 4 D-45131 ESSEN, GERMANY59: BENEFICIARY: MA TY INTERNATIONAL CO., LTD.NO.29 JIANGNING ROAD, SHANGHAI, CHINA32B: CURRENCY CODE, AMOUNT: USD 9008.0041A: A V AILABLE WITH…BY…: BANK OF CHINABY NEGOTIATION42C: DRAFTS AT...: 30 DAYS AFTER SIGHT42A: DRAWEE: DESEN EUROPE GMBH43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: HAMBURG BY SEA44C: LATEST DATE OF SHIPMENT: 13021045A: DESCRIPTION OF GOODS AND/OR SERVICES:1600PCS BABYWEARAS PER ORDER NO.MY1301 AND S/C NO.MT13008CFR HAMBURGPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING L/C NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT” NOTIFYING THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE V ALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICTARY INCLUDING REIMBURSING CHARGES.【答案与解析】本题主要考察受益人根据合同和《UCP600》对信用证的审核。
经审核，信用证存在如下问题：1．开证日期有误，应将“130101”改为2012年12月31日之前的某一天。
【解析】合同中规定信用证应于2012年12月31日前到达卖方，而信用证签发的日期为2013年1月1日，不符合合同的规定，应予以修改。
2．信用证有效期有误，应将“130220”改为“130302”。
【解析】合同中规定有效期应为发运后15日，最迟装运日期为2013年2月15日，因此信用证有效期应为2013年3月2日，而不是2013年2月20日。
3．信用证的到期地点有误，应将“GERMANY”改为“CHINA”。
【解析】议付信用证的到期地点都在议付行所在地，即出口地。
4．受益人名称填写错误，应将MATY INTERNATIONAL CO., LTD.NO.29 JIANGNING ROAD, SHANGHAI, CHINA改为MAITY INTERNATIONAL CO., LTD.NO.29 JIANGNING ROAD, SHANGHAI, CHINA【解析】信用证中的受益人应填写合同中卖方的名称及地址，并保证准确无误。
5．货币名称填写错误，应将“USD 9008.00”改为“EUR 9008.00”。
【解析】信用证的金额币值和币种应与合同中的币值和币种相符。
根据合同中货物金额一栏可知，使用货币为欧元，而信用证中填写美元。
6．付款方式与合同规定不符，应将“30 DAYS AFTER SIGHT”改为“AT SIGHT”。
【解析】合同中明确列出“By L/C at sight”，而开证申请书中填写的是“30 DAYS AFTER SIGHT”，与合同规定不符。
7．运输条款错误，应将“TRANSSHIPMENT: NOT ALLOWED”改为“TRANSSHIPMENT: ALLOWED”。
【解析】合同中明确规定“Transshipment: Allowed”。
8．装运港有误，应将“PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT”改为“PORT OF LOADING/AIRPORT OF DEPARTURE: SHANGHAI”。
【解析】合同中明确规定Loading Port and Destination: From Shanghai, China to Hamburg, Germany。
9．最迟装运日期错误，应将“LATEST DATE OF SHIPMENT: 130210”改为“LATEST DATE OF SHIPMENT: 130215”。