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单证员考试操作与缮制根据合同审核信用证试题-单.doc

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 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

Delivery

Sea

from

Shanghai

to

London

allowing

partial

shipments

and

transshipment

Shipping

Mark

EASTERN

/2008X826/LONDON/NO.1-80

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

Insurance

To

be effected by

the sellers for

110

pct

of

the invoice value covering

risks and war risk

of

2.Full set clean on board Bill

of Lading made

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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