实训活动2
本次实训活动内容为审核并修改信用证不符之处，选题来自教材单证篇第12课的Part IV Real-life Project（信用证审核指南详见第12课微视频以及文本导学）。
致学生：
请下载附件需审核的信用证，在文档中把不符之处用红色字体标记出来，然后在标注部分的下方修改或说明，最后以附件形式（word或pdf文档命名：教学点名称-姓名）把审核修改后的信用证提交上来。
提交有效期截至：6月19日（周一）23:00。
致辅导教师：
本次作业为必做考核项目。请在有效期内组织学生提交并于6月25日（周日）23:00前完成评分。
评分标准：
1. 本信用证共有10项不符之处，指出不符之处满分10分，正确修改不符之处满分10分，共计20分。
2. 凡有抄袭行为的， 请酌情减分甚至不给分。
正确答案搜索广开搜题微信公众号
2023年春季广东开放大学成人学历招生说明
第2次实训作业：信用证审核
请根据合同内容审核下面的信用证，指出不符之处并提出修改意见。
SALES CONTRACT
NO. WH08039
DATE: DEC.1, 2011
SIGNED AT: GUANGZHOU, CHINA
THE SELLER:
GUANGZHOU YITAI IMP. & EXP. CO.,LTD.
NO. 51 JINSHUI ROAD, GUANGZHOU, CHINA
THE BUYER:
NINSA PUBLICIDAD, S.A.
VALENCIA, 205 BAJOS. 08011. BARCELONA, SPAIN
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers
agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and
conditions stipulated below:
DESCRIPTIONS OF GOODS | QUANTITY | UNIT PRICE& TERMS | AMOUNT |
COTTON BLANKET ART NO. H666 ART NO.HX88 | 500PCS 500PCS | FOB GUANGZHOU USD5.50/PCS USD4.50/PCS TOTAL | USD 2 750.00 USD 2 250.00 USD 5 000.00 |
Packing: 1PC/POLYBAG, 50PCS/CTN
Shipping Mark: L.P.
BARCELONA
NOS.1-20
Time of Shipment: DURING JAN. 2011 BY SEA
Loading Port and Destination: FROM GUANGZHOU TO BARCELONA
Partial Shipment and Transshipment: ALLOWED
Insurance: TO BE EFFECTED BY THE BUYER.
Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO
THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT.
ISSUE OF DOCUMENTARY CREDIT
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOC.CREDIT：IRREVOCABLE
20: DOC.CREDIT NUMBER：103CD137273
31C: DATE OF ISSUE：111228
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 110202 PLACE IN SPAIN
51D:APPLICANT BANK：BANCO SANTANDER, S.A.
28660 BOADILLA DEL BARCELONA, SPAIN
50: APPLICANT：NINSA PUBLICIDAD, S.A.
VALENCIA, 205 BAJOS. 08011. BARCELONA, SPAIN
59: BENEFICIARY：GUANGZHOU YITAI IMP. & EXP. CO., LTD.
NO. 51 JINSHUI ROAD, GUANGZHOU, CHINA
32B: AMOUNT：CURRENCY EUR AMOUNT 5000.00
41A: AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C: DRAFTS AT… 30 DAYS SIGHT
42A: DRAWEE：NINSA PUBLICIDAD, S.A.
43P: PARTIAL SHIPMTS: ALLOWED
43T: TRANSSHIPMENT：NOT ALLOWED
44E: PORT OF LOADING：ANY CHINESE PORT
44F: PORT OF DISCHARGE：VALENCIA, SPAIN
44C: LATEST DATE OF SHIPMENT：110115
45A: DESCRIPTION OF GOODS: COTTON BLANKET
ART NO. H676/500PCS AT USD5.45/PC FOB GUANGZHOU
ART NO. H88/500PCS AT USD4.5/PC FOB GUANGZHOU
PACKING: 200PCS/CTN
46A: DOCUMENTS REQUIRED
1. SIGNED COMMERCIAL INVOICE IN 3 COPIES
2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES
3. PACKING LIST IN 3 COPIES
4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED
FREIGHT COLLECT AND NOTIFY APPLICANT
5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR
110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC.
47A: ADDITIONAL CONDITIONS
BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT’L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.
71B: CHARGES： CHARGES IN CHINA ARE TO BE BORN BY BENEFICIARY,
CHARGES OUTSIDE CHINA ARE TO BE BORN BY THE BUYER.
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,
BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT
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