国际结算复习阶段-PPT精选.ppt

（五）审证与改证； 根据贸易合同条款审查国外来证，指出信用证中存在的问题，并说明如何修改。 审证与改证的要求： Purchase Contract 销售确认书 Purchase Contract Number: 954361 合同编号 Date: June 15,2019 日期 Buyer: The Eastern Trading Company, Ssaka, Japan 买方 Seller: Shanghai Donghai Garments Imp. Exp. Corporation, 卖方 Shanghai , China Description of Goods: Pure Cotton Men’s Shirts， Art. No. 9-71323， 品名及规格 Size Assortment: S/3 M/6 and L/3 per doz. Quantity: 5000 doz. 3% more or less at seller’s option 数量 Kind of Package: Each piece in a polybag, half a dozen to a paper 包装 box, 10 dozens to a carton Unite Price: US $ 120.00 per doz. CIFC5% Kobe/Osaka 价格 Delivery of Goods: During Aug./Sept., 2019 in two equal shipments 交货 Insutance: To be covered by the sellar for 110% of invoice value 保险 againg All Risks as per China Insurance Clause dated Jan. 1st,1981 Payment: By irrevocable letter of credit payable at sight, to reach 支付 the seller not later than July 20,2019 and remain valid for negotiation in China until the 15th days after the date of Shipment. Letter of Credit 信用证 Bank of issuing : Advising Bank: Fuji Bank Ltd., Osaka, Japan Bank of China, Shanghai Beneficiary: Shanghai Donghai Garments Imp. Exp. Corp. Shanghai China Amount: not exceeding US$ 600,000.00 Dear Sirs: At the request of The Eastern Trading Company, Ssaka, Japan we hereby issue in your favour this irrevocable documentary Credit No.219307 which is available by acceptance of your daft at 30 days after sight for full invoice value drawn on Fuji Bank Ltd., New York, N.Y.U.S.A. bearing this clause: “Drwn under documentary Credit No 219307 of FuJi Bank Ltd.” Accompanied by the following documents: (1) Signed Commerical invoice in four copies. (2) Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight pre