审核信用证题目及答案

11.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。SALESCONFIRMATIONSellers:ContractNo.:HK012TANGSHANFOREIGNTRADEIMP.ANDEXP.CORPORATIONDate：FEB.12.2014188JIANSHEROADTANGSHAN.CHINASignedat:TANGSHANBuyers:HONGYANGTRADINGCO.LTD.,HONGKONG311SOUTHBRIDGESTREET.HONGKONGTheunderaccordingsignedsellersandbuytothetermsandconditioershaveagreedtoclosethefollowingtransactionsnsstipulatedbelow:Art.No.DescriptionQuantityUnitPriceAMOUNTARTNO.P97811ARTNO.P97801AIRCONDITIONER(HUALINGBRAND)KW-23GWKW-25GW10000PCS10000PCS@HKD50.00@HKD50.00CFRDUBAIHKD500000.00HKD500000.0020000PCSHKD1000000.00With10%moreorlessbothinamountanquantityallowedattheseller'soption.TotalValue:HKD1000000.00Packing：2PCPERCARTONTimeofShipment:APR.30.2014Loadingport&Destination:FROMTIANJINTODUBAIVIAHONGKONGInsurance:Tobeeffectedbvsellersfor110%offullinvoicevaluecoveringuptoonly.Termsofpayment:ByIrrevocableLetterofCredittobeavailablebysightdrafttoreachthesellersbeforeMAR.10,2014andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.ShipmentMarks:A.B.C./DUBAI/N0SI-20000/MADEINCHINA2TO:BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITNO.13-385FORTHEACCOUNTOFHONGYANTRADINGCO,LTD.,HONGKONG.311SOUTHBRIDGESTREET,HONGKONG.DEARSIRS:WEOPENANIRREVOCABLEDOCUMENTARYCREDITINFAVOUROFTANGSHANFOREIGNTRADEIMP.ANDEXP.CO.188WEIGUOROADTANGSHAN,CHINA.FORASUMOFUSD1000000.00AVAILABLEBYTHEBENEFICIARY'SDRAFT(S)ATSIGHTDRAWNONAPPLICANTBEARINGTHECLAUSE:“DRAWNUNDERNANYANGCOMMERCIALBANKLTD.,HONGKONG.DOCUMENTARYCREDITNO.13-385DTAEDISTMARCH,2013.”ACCOMPANIEDBYTHEFOLLOWINGDOCUMETNS:(1)3/3ORIGNAL+3NNCOPIESCLEANONBOARDBILLOFLADINGMADEOUTTOORDEROFAPPLICANTANDMARKEDFREIGHTPREPAID.(2)INSURANCEPOLICY/CERTIFICATEINDUPLICATEINFAVOUROFNANYANGCOMMERCIALBANKLTD.,HONGKONGFOR100%OFTHEINVOICEVALUEBLANKENDORSED.COVERINGP.I.C.COCEANMARINECARGOCLAUSES(W.A)ANDWARRISKSDATED1stJANUARY,1981.INCLUDINGWAREHOUSETOWAREHOUSECLAUSEUPTOFINALDESTINATONATDUBA(3)CE...