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2014年单证员考试缮制与操作模拟试题2

发表时间：2013/10/24 14:08:25 来源：互联网点击关注微信：

2014年注册会计师考试已于10月19、20 日结束，预计2014年注册会计师考试专业阶段于2014年9月27日综合阶段于10月18-19日开考。为了帮助广大的考生备战2014年注册会计师考试，中大网校编辑特地汇总了2014年注册会计师考试辅导资料，以备迎接2014年注册会计师考试。

根据合同审核信用证

以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。

买卖合同

上海茂林贸易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY							Contract No.:		SH2008X826
81 WORDFORD STREET,							Date:		26 AUG., 2008
LONDON
UNITED KINGDOM

This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to
buy the undermentioned goods according to the terms and conditions stipulated below：
Description of Goods					Quantity			Unit Price		Amount
WOOLLEN BLANKETS										CIF LONDON
ART. NO. H666					600PCS			@USD15.50/PC		USD9300.00
ART. NO.HX88					600PCS			@USD16.30/PC		USD9780.00
ART. NO. HE21					720PCS			@USD18.50/PC		USD13320.00
TOTAL:					1920PCS					USD32400.00
5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.


Total amount in words				SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.
Packing	24Pc in one Ctn, total packed in 80Ctns.
Delivery	Sea freight from Shanghai to London allowing partial shipments and transshipment
Shipping Mark		EASTERN /2008X826/LONDON/NO.1-80
Time of Shipment			On or before 15 Oct., 2008
Terms of Payment			By 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at
			sight to open and to reach the seller before 05 Sep., 2008 and to remain valid for
			negotiation in China until the 15th days after the foresaid time of the shipment. The
			L/C must mention this contract number. All banking charges outside U.K are for A/C
			of the beneficiary.
Insurance	To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of
	Institute Cargo Clause (A)
Documents required
1．Signed invoice in triplicate
2．Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer
3．Insurance policy in duplicate
4．Packing list in triplicate
5．Certificate of Origin in duplicate issued by a relevant authority

The Seller						The Buyer
Shanghai Maolin Trade Co., Ltd.						Eastern Trading Company
张三						Whuit Brown
签署						Signature