题目内容

THE SELLER: NO. YH08039
SHANDONG YIHAI IMP. & EXP. CO.,LTD. DATE: DEC.1, 2008
NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA
THE BUYER:
LINSA PUBLICIDAD, S.A.
VALENCIA, 195 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:
Commodity & Specification Quantity Price Terms
Unit price Amount
CARDHOLDER
DYED COW LEATHER
BLACK
BROWN
5000PCS
8000PCS
FOB QINGDAO
USD1.45/PC
USD1.50/PC
USD 7250.00
USD12000.00
USD19250.00
Total amount: U.S.DOLLARS NINETEEN THOUSAND TWO HUNDRED AND FIFTY ONLY
Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L.P.
Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA
NOS.1-26
Loading Port and Destination: FROM QINGDAO 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 ：081215
40E: APPLICABLE RULES ：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN
51D:APPLICANT BANK：BANCO SANTANDER, S.A.
28660 BOADILLA DEL BARCELONA, SPAIN
50: APPLICANT ：LINSA PUBLICIDAD, S.A.
VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN
59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., LTD.
NO. 51 JINSHUI ROAD, QINGDAO, CHINA
32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00
41A:AVAILABLE WITH…BY ANY BANK IN CHINA BY NEGOTIATION
42C:DRAFTS AT… 30 DAYS AFTER SIGHT
42A:DRAWEE ：LINSA PUBLICIDAD, S.A.
43P:PARTIAL SHIPMTS：NOT ALLOWED
43T:TRANSSHIPMENT：NOT ALLOWED
44E:PORT OF LOADING：ANY CHINESE PORT
44F:PORT OF DISCHARGE ：VALENCIA, SPAIN
44C:LATEST DATE OF SHIPMENT：090115
45A:DESCRIPTION OF GOODS
GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008
CARDHOLDER DYED COW LEATHER
BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO
BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO
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 PREPAID 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：ALL CHARGES ARE TO BE BORN BY BENEFICIARY
48: PERIOD FOR PRESENTATION：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT,
BUT WITHIN THE VALIDITY OF THIS CREDIT
49: CONFIRMATION INSTRUCTION：WITHOUT
经审核信用证需要修改的内容如下：

查看答案

搜索结果不匹配？点我反馈

更多问题

A第一代制剂
B第二代制剂
C第三代制剂
D第四代制剂
E第五代制剂

A +
B *
C $amp;D =;$br＞

designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future
financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your
firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while
acting as auditor to Maxwell Co.
Required:
Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted
on a ‘joint basis’. (7 marks)