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1、1、请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATION128 Huqiu road Shanghai China SALES CONFIRMATIONTele:86-21-23140568 NO：PLW253Fax:86-21-25467832 DATE:Sept.15,2TO：CONSOLIDATORS LIMITED RM.13001-13007E,13/F, ASUA TERMINALS CENTER B. 003BERTH 3,KWAI CHUNG,N.T.,HONGKONGPOBox
2、531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each.QUANTITY: Total 5500setsUNIT PRICE: US$ 64.00 pe
3、r set CIFC3% H.K.TOTAL AMOUNT: US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total invoice value againstAll risks an
4、d war risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,1981.PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the Seller 30 days before the month of Sh
5、ipment valid for negotiation in China until the 15th day after the date of shipment.支付条款：买方通过卖方能够接受的银行开立不可撤销即期信用证。即期信用证应在装运月份30天内到达卖方，并且该信用证在中国议付的有效期为装运日期15天内。REMARDS: Please sign and return one copy for our file.The Buyer: The Seller:CONSOLIDATORS LIMITEDCORPORATIONSHANGHAI LIGHT INDUSTRIAL PRODUCT
6、S IMPORT & EXPORT 信用证HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714 Shanghai Branch, DATE Oct.2,2003 H.K.To:Shanghai Light Industrial Products Import & Export Corp. 128 HUQIU ROAD SHANGHAI, CHINADear
7、Sirs:We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favor for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the fo
8、llowing documents:1.Signed commercial invoice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hong Kong, Partial shipment are not
9、 permitted and trans- shipment is not permitted.4.Insurance policy in 2 copies covering C.I.F for 150% invoice value againstAll risks and war risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,1981.5.Certificate of Origin issued by China
10、Council for the Promotion of International Trade.DESCRIPTION GOODS:5500 sets Sewing Machine Art. No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We under take to hon
11、or all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003. SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks, name of the
12、vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEENS ROAD CENTERAL,
13、P.O.BOX 64,H.K.)in one lot by airmail.It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500. Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION标准答案：1、信用证的金额与合同不符。 2、付款期限与合同不符，应为；at 30 days after sight3
14、、合同上是允许分批和转运的，而L/C不允许，应改证4、提单的运费支付不正确，应该是“Freight Prepaid”5、提单的签发日期不正确，应该是During Oct./Nov. 2003 6、投保金额大于合同要求，应为110的发票额7、单价条款错误，应该是US$ 64.00 per set CIFC3% H.K.8、到期议付地点有误。应该内陆地点9、议付有效期有误，应该是：until the 15th day after the date of shipment. 10、包装有误，应该是packed in wooden cases2、请根据所给合同审核信用证销售合同条款The seller
15、：China National Cereals, Oils & Foodstuffs CorporationThe buyer：Hong Kong Food Company, VancouverName of Commodity： Great Wall Brand Strawberry JamSpecification：340 gram each tinQuantity：50000 tinsUnite Price：CAN$ 2.50 PER TIN CFRC3% VANCOUVERTotal Amount：CAN$ 125,000 Shipment：shipment from china po
16、rt to Vancouver during Nov.2003,partial shipments are allowed and transshipment is allowed.Payment：Irrevocable L/C at sight, Documents must be presented within 15 days after date of issuance of the bills of lading but within the validity of the credit.COMMECIAL BANK OF VANCOUVERTO: China National Ce
17、reals DATE: Oct.5, 2003Oils & Foodstuffs CorporationBeijing, ChinaAdvised Through Bank of China, Beijing NO.BOC 03/10/03IRREVOCABLE DOCUMENTARY LETTER OF CREDIT Dear Sirs:We open this by order of Hong Kong Food Company, Vancouver for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED A
18、ND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later than November 30, 2003 and notify applicant.Signed commercial invoice in q
19、uintuplicate.Canadian customs invoice in quintuplicate.Insurance policies (or certificates) in duplicate covering marine All Risks and war risks subject to P.I.C.C.date Jan.1st,1981.Evidencing shipment from China port to Montreal, Canada of the following goods: 5000 tins of 430 grams of Great Wall S
20、trawberry Jam, at CAN$2.50 per tin CFRC3% Vancouver, details as per your S/C No.94/8712Partial shipments are not allowed.Transshipment is allowed.This Credit expires on November 30, 2003 for negotiation in China.标准答案：1、信用证的金额与合同不符。 3、合同上是允许分批的，而L/C不允许，应改证4、提单的运费支付不正确，应该是“Freight Prepaid”5、因为是CFR术语，所以不需要提供保险单。 6、目的港不正确，应该是Vancouver 7、规格描述不正确，应该是340 gram each tin8、信用证的有效期有误，应该是December 15, 2003