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1、單證實(shí)務(wù)段考班級：學(xué)號：姓名：根據(jù)以下銷售合同審核國外開來的信用證，指出信用證中存在的10個(gè)問題并說明應(yīng)如何修改。（100分）SalesConfirmationNo：0003916Date：Sep.30,2006Seller：NingboHuaduTextileInternationalTradeCorp.Buyer：SunnyMenCorporation，P.O.BoxNo.6789Toronto,Canada.CommodityandSpecifications：Polobrandfullco
2、ttonmen’sshirt15,000pcs，5％moreorlessatseller'soptionPacking：Incartonsof20pcseach，containerizedUnitPrice：US$1.20PerPieceCFRTorontoTotalvalue:US$18,000.00（U.S.DollarsEighteenThousandonly）Timeofshipment：DuringNov./Dec.2006Intwoequalmonthlylots，fromChinat
3、oToronto，allowingtransshipment。Insurance：TobecoveredbytheBuyerTermsofPayment：ByIrrevocableSightLetterofCredittoreachtheSeller15daysbeforethemonthofshipmentandremainedvalidfornegotiationinChinauntilthe15thdaysafterdateofshipment。IRREVOCABLEDOCUMENTARYC
4、REDITNO.051086Oct.12，2006FROM：THEROYALBANKOFCANADATO：BANKOFCHINA，NINGBO,CHINAWEOPENIRREVOCABLEDOCUMENTARYCREDITNO.051086BENEFICIARY:NINGBOHUADUTEXTILEIMP.ANDEXP.CO.LTD.(1)JIEFANGSOUTHROAD111,NINGBO,CHINAAPPLICANT:SUNNYMENCORPORATIONP.O.BOXNO.6789TORON
5、TO,CANADAAMOUNT:US$18000.00(USDOLLARSEIGHTEENTHOUSANDONLY)THISCREDITISAVAILABLEBYBENEFICIARY'SDRAFTAT30DAYSAFTERSIGHT(2)FOR100%OFINVOICEVALUEDRAWNONTHEROYALBANKOFCANADAACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:1.SIGNEDCOMMERCIALINVOICEIN3COPIES.2.FULLSETOFCL
6、EANONBOARDBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSEDMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.3.INSURANCEPOLICYINDUPLICATECOPIESFOR110%OFINVOICEVALUE.(3)COVERINGALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST,1981.4.CERTIFICATEOFORIGININDUPLICATEISSUEDBYCHINA
7、INTERNATIONALCHAMBEROFCOMMERCEOROTHERGOVERNMENTAUTHORITIES.5.INSPECTIONCERTIFICATEOFQUALITYISSUEDBYAPPLICANTCOVERING：(4)POLOBRANDFULLCOTTONMEN’SSHIRT15,000PCS(5)ATUS$1.20PERPIECECFRC3%(6)TORONTOASPERS/CNO.0003916DATEDSEP.30,2006.LATESTSHIPMENT:NOV*7).
8、30,2006FROMNINGBO(8)TOTORONTO.PARTIALSHIPMENTS:ALLOWEDTRANSHIPMENT:PROHIBITED(9)THEGOODSSHALLBECONTAINERIZED.DOCUMENTSMUSTBEPRESENTEDWITHIN8DAYS(10)AFTERTHEDATEOFTHEB/L,BUTWITHINTHEVALIDITYOFTHECREDIT.THEROYALBANKOFCANADA審證結(jié)果：1．”NINGBOHUADUTEX
