练 习 单 元 1 : 审 证 和 改 证 业 务 操 作第 1 题题目名称基本要求相关说明信用证审核根据提供的外销合同对信用证进行审核并提出改证要求世格公司与加拿大 NEO 公司达成交易后,2006 年 4 月 8 日,世格公司收到 NEO 公司通过加拿大皇家银行开来的编号为 01/0501-FCT 的信开本信用证。试根据 SHDS03027 出口合同对信用证进行审核,指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方SELLER:买方BUYER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINANEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA编号 NO.:日期 DATE:地点 SIGNED IN:SHDS03027APR.03, 2006SHANGHAI买卖双方同意以下条款达成交易:This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & SpecificationCHINESE CERAMIC DINNERWAREDS1511DS2201DS4504DS512030-Piece Dinnerware and Tea Set20-Piece Dinnerware Set45-Piece Dinnerware Set95-Piece Dinnerware SetTotal:允许With10%2039SETS2. 数量Quantity542SETS800SETS443SETS254SETS3. 单价及价格条款Unit Price & Trade TermsUSD23.50USD20.40USD23.20USD30.104. 金额AmountCIFC5 TORONTO12737.0016320.0010277.607645.4046980.00溢短装,由卖方决定More or less of shipment allowed at the sellers’ optionSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INCARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.AT BUYER'S OPTION.5.总值Total Value6.包装Packing7.唛头Shipping Marks8.装运期及运输方式TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIALTime of Shipment & means of TransportationSHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED.9.装运港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10. 保险DATED 1/1/1981.Insurance11. 付款方式THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFOR...