前T/T+即期L/C支付方式下审证和改证业务操作【实训目标】通过实训，能根据外贸合同、UCP600和业务实际情况审核信用证，找出问题条款并提出改证建议。【实训背景】2016年4月20日，福建宫平进出口有限公司（Fujian Gongping I/E Co., Ltd.）与英国Kevin Footwear Inc.签订了一份雪地靴的出口合同，具体内容如下：SALES CONTRACTNO.: GP1699 DATE: Apr. 20, 2016 THE SELLER: Fujian Gongping I/E Co., Ltd. THE BUYER: Kevin Footwear Inc.No. 5 Renmin Rd., Fuzhou No. 1 Cat Rd., LondonChina U.K.This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below： Commodity & specificationQuantityUnit priceAmountCFR London, U.K. as per INCOTERMS 2010Pac BootsArticle no. 5001Article no. 5002As per order no.87784800pairs4800pairsUSD15.60/pairUSD14.80/pairUSD74880.00USD71040.00TOTAL9600pairsUSD145920.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS ONE HUNDRED AND FORTY FIVE THOUSAND NINE HUNDRED AND TWENTY ONLY.PACKING: 6 pairs/cartonPORT OF LOADING AND DESTINATION: From Xiamen, China to London, U.K.TIME OF SHIPMENT : (1) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Jul. 2016(2) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Aug. 2016INSURANCE: Covered by the buyer.PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight.DOCUMENTS:+ Signed Invoice in quadruplicate.+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of issuing bank blank endorsed notifying the applicant.+ Packing List in quadruplicate.+ Certificate of Origin Certified by Chamber of Commerce or CCPIT.+ Shipping advice showing the name of the carrying vessel, date of shipment, marks, quantity, net weight and gross weight of the shipment to applicant within 1 day after the date of Bill of Lading.OTHER CLAUSE:（1）Transshipment is allowed.（2）1 set shipping sample will be sent to the buyer before shipment.In witness thereof, this s/c is signed by both parties in two original copies, each party holds one copy.Signed by: THE SELLER: THE BUYER:Fujian Gongping I/E Co., Ltd. Kevin Footwear Inc. 王宫平 KEVIN SMITH2016年4月29日，福建宫平进出口有限公司收到英国Kevin Footwear Inc.电汇过来的43776美元预付款。并于5月4日收到中国银行福建省分行国际业务部的信用证通知函，告知Kevin Footwear Inc.已经通过中国银行伦敦分行（Bank of China，London）开来信用证。信用证内容如下：MT 700 ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL 27 ：1 / 1FORM OF DOC. CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20 ：BOCL20160625DATE OF ISSUE31C：160504APPLICABLE RULES40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY.31D：DATE 160915 PLACE IN U.K.APPLICANT50 ：KEVIN FOOTWEAR INC.NO. 1 CAT RD., LONDON, U.K.BENEFICIARY59 ：FUJIAN GONGPIN I/E CO., LTD.NO. 5 RENMIN RD., FUZHOU, P.R.CHINAAMOUNT32B：CURRENCY USD AMOUNT 102144.00AVAILABLE WITH/BY41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42C：30 DAYS AFTER SIGHTDRAWEE42A：BANK OF CHINA，LONDONTRANSSHIPMENT43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE44E：XIAMEN, CHINAPORT OF DISCHARGE44F：LONDON, U.K.SHIPMENT PERIOD44D：2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN JUN. 2016; 2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN AUG. 2016DESCRIPTION OF GOODS AND/OR SERVICES.45A：PAC BOOTS AS PER ORDER NO.8778ART. NO. QUANTITY UNIT PRICE AMOUNT 5001 4800PAIRS USD14.80/PAIR USD71040.00 5002 4800PAIRS USD15.60/PAIR USD74880.00 AT FOB SHANGHAI, CHINA AS PER INCOTERMS 2010DOCUMENTS REQUIRED46A：+ SIGNED IN INK INVOICE IN QUADRUPLICATE.+ FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MARKED “FREIGHT COLLECT” MADE OUT TO ORDER OF ISSUING BANK BLANK NOTIFYING THE APPLICANT.+ PACKING LIST IN QUADRUPLICATE.+ CERTIFICATE OF ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 1 DAY AFTER THE DATE OF BILL OF LADING.ADDITIONAL CONDITION47A：+ ALL DOCUMENTS MUST INDICATE THE NUMBER OF THIS CREDIT.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER CHARGES71B：ALL CHARGES OUT OF ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY. CONFIRMATION INSTRUCTION49 ：WITHOUTINFORMATION TO PRESENTING BANK78 ：ALL DOCUMENTS ARE TO BE REMI