案 例：
2007年10月31日上海新龙股份有限公司收到创鸿（香港）有限公司通过香港南洋商业银行开来的编号为Ｌ8959344的信用证，请根据双方签订的合同（CONTRACT NO：GL0082）对信用证进行审核。
合 同
ＣＯＮＴＲＡＣＴ
ＯＲＩＧＩＮＡＬ THE SELLER: SHANGHAI NEW DRAGON CO. , LTD. CONTRACT NO: GL0082
27 CHUNGSHAN ROAD E, 1. SHANGHAI, CHINA DATE:Oct.5，2007 TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 PLACE: SHANGHAI
THE BUYER: SUPERB AIM (HONG KONG) LTD. ,
RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI, KOWLOON, HONG KONG
THE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:
1. COMMODITY & SPECIFICATION 2.QUANTITY 3.UNIT PRICE 4.AMOUNT
PACKING & SHIPPING MARK (PCS.)
80% COTTON 20% POLYESTER LADIES KNIT JACKET CIF H.K.
ART.NO.49394 (014428) 600 US $14.25 USD 8550.00 ART.NO 49393 (014428) 600 US $14.25 USD 8550.00 ART.NO.55306 (014429) 600 US $14.25 USD 8550.00 REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A TOTAL: USD 25,650.00 CARTON TOTAL 75 CARTONS
2) SHIPPING MARK : SUPERB
H.K. NO.1-75
MADE IN CHINA
TOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY.
TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2007 with partial shipments and transshipment allowed. PORT OF LOADING & DESTINATION: FROM SHANGHAI TO HONG KONG
TERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to reach the Seller not later
than Oct.31th.2007 and to be available for negotiation in China until the 15th day after the date of shipment. In case of late arrival of the L/C, the Seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and or claim for damages.
INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS AND WAR RISK
as per China Insurance Clauses.
TERMS OF SHIPMENT: To be governed by “INCOTERMS 2000”. For transactions concluded on CIF terms,
all surcharges including port congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the Buyer’s account..
The Buyer: The Seller
SUPERB AIM (HONG KONG) LTD., SHANGHAI NEW DRAGON CO. , LTD.
国外来证：
07OCT20 14:57:32 LOGICAL TERMINAL POO5
MT:S700 ISSUE OF DOCUMENTARY CREDIT PAGE 00001
FUNC SWPR3 UMR 00182387
APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC×××3846 992024 001015 1447
? NANYANG COMMERCIAL BANK
LTD.
? HONGKONG
USER HEADER SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108:
INFO.FROMC1 115:
SEQUE NCE OF TOTAL ?27: 1/2
FORM OF DOC. CREDIT ?40: IRREVOCABLE DOC, CREDIT NUMBER ?20: L8959344 DATE OF ISSUE ?31C: 071020
EXIPRY ?31D: DATE 071231 AT NEGOTIATING BANK’S COUNTER APPLICANT ?50: SUPERB AIM (HONG KONG) LTD. HONG KONG BENEFICIARY ?59: SHANGHAI NEW DRAGON CO. , LTD.
27 CHUNGSHAN ROAD E, 1 SHANGHAI, CHINA
AMOUNT ?32B: CURRENCY USD AMOUNT 25,6500.00
AVAILABLE WITH/BY ?41D: NANYANG COMMERTIAL BANK, LTD.H.K. BY NEGOTIATION
DRAFTS AT… ?42C: DRAFTS AT 20 DAYS’ SIGHT FOR FULL
INVOICE VALUE
DRAWEE ?42A: NANYANG COMMERCIAL BANK, LTD. PARTIAL SHIPMENTS ?43P: ALLOWED TRANSSHIPMENT ?43T: PROHIBITED
LOADING IN CHARGE ?44A: SHIPMENT FROM CHINESE PORT (S) FOR TRANSPORT TO ?44B: SINGAPORE/HONGKONG LATEST DATE OF SHIP ?44C: 071215
DESCRIPT.OF GOODS ?45A: 80%COTTON 20%POLYESTER LADIES KNIT JACKET
AS PER S/C NO.GL0082
ART.NO. QUANTITY UNIT PRICE 49394(014428) 600 PIECES USD14.25 49393(014428) 600 PIECES USD14.25 55306(014429) 600 PIECES USD14.25 PRICE TERM: CIF H.K.
DOCUMENTS REQUIRED ?46A :
+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO
ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT COLLECT” NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).
+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING S/C NO.
+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR 120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFTS.
+CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY. +PACKING LIST IN 3 FOLD
+BENEFICIARY’S CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENT WITHIN 2 DAYS AFTER SHIPMENT. ADDITIONAL COND. ? 47:
1.T.T. REIMBURSEMENT IS PROHIBITED.
2.THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS.
3.INSPECTION IS TO BE EFFECTED BEFORE SHIPMENT AND RELEVANT CERTIFICATES/REPORTS ARE REQUIRED FROM THE INSPECTOR DESIGNATED BY THE BUYER.
DETAILS OF CHARGES ? 71B:
ALL BANKING CHARGES OUTSIDE HONG KONG INCLUDING
REIMBURSEMENT COMMISSION ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD ? 48:
DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE
DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
CONFIRMATION ? 49: WITHOUT INSTRUCTION ? 78:
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL
DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG COMMERCIAL BANK,LTD.WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR
DOCUMENTARY CREDITS（2007 VERSION），INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.
TRAILER: ORDER IS
分 析：
单证业务是国际贸易业务的一个重要组成部分，从签订合同开始，到履行合同的全过程，
每一个环节都需要单证的缮制、处理、交换和传递。这一过程不能存在丝毫差错，否则就有可能给企业带来经济损失，因此，我们在缮制单证是必须做到正确、完整、及时、简洁和严谨等要求。本案例主要涉及信用证的审核，一般来说其审核内容主要包括信用证本身的审核，
有关货物条款、运输、保险和支付条款的审核，以及单据等方面的审核。本案例作为一个引子，意在强调国际贸易单证在国际贸易中的重要性。
本案分析如下：
1．信用证的性质不符合合同的要求，应将信用证不保兑（without confirmation）改为保兑（confirmed）信用证。
2．议付地、到期地均为香港（HONG KONG），应改为上海（SHANGHAI）议付银行NANYANG COMMERCIAL BANK，LTD.H.K．应改为国内银行。
3．汇票的付期限不符，应将at 20 days sight,改为at sight。
4．转船规定与合同规定不符，应将TRANSSHIPMENT PROHIBITED改为TRANSSHIPMENT ALLOWED。
5．目的港不符合合同规定，合同为HONG KONG，而信用证却规定为Singapore/Hong Kong。
6．运费条款有误，因合同规定为CIF贸易术语，因此，应将运费条款 “Freight Collect”改为 “Freight Prepaid”。
7．保险金额与合同规定不符,应将发票金额的120%，改为110%。
8．保险条款有误，应将 “THE INSTITUTE CARGO CLAUSE(A),THE INSTITUTE WA R CLAUSE“改为“ALL RISKS AND WAR RISK AS PER CHINA INSURANCE CLAUSES”。
9．对货物包装的要求与合同规定不符,应删去 “COLORED”一词。
10．检验条款应删去 “THE INSPECTOR DESIGNATED BY THE BUYER”，这是信
用证软条款。