习题二：信用证审核
一、思考题：
1.何谓信用证？简述其一般流程。
2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？ 3.信用证方式的主要特点是什么？
4.何谓“议付”？“议付”与“付款”有什么区别？
二、操作题:
1.练习目的：学会阅读信用证
2.练习要求：根据下面的信用证范例找出下列内容： （1）信用证的种类 （2）信用证号码 （3）开证日期
（4）信用证的有效期 （5）信用证的到期地点 （6）开证申请人名称、地址 （7）受益人名称、地址 （8）开证行名称
（9）信用证金额及货币单位 （10）分批运输 （11）转运
（12）装运港（地）、目的港（地） （13）最迟装运期 （14）货名及规格 （15）价格术语 （16）交单期限
（17）信用证要求的单据 （18）信用证特别条款
信用证范例：
JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03
MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001 FUNC HNHQP786
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MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*** RECORD
BASIC HEADER F01 ICBKCNBJ A367 0675 780609
APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N
* BANQUE FRANCAISE DU COMMERCE EXTERIEUR
* PARIS
*(HEAD OFFICE) USER HEADER SERVICE CODE 103
BANK PRIORITY 113
MSG USER REF. 108 INFO. FROM CI 115
TO： INDUSTRIAL AND COMMERCIAL BANK OF CHINA
ZHEJIANG，CHINA (ICBKCNZJYYY)
SEQUENCE OF TOTAL *27 : 1/1
FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909 DATE OF ISSUE 31C : 20030605
EXPIRY *31D :DATE 20030810 PLACE CHINA
APPLICANT *50 : A AND D SA
RUE DU CHEMIN
VERT
CENTRE DE GROS
NO.102
AS0678 LESQUIN
CEDEX FRANCE
BENEFICIARY *59 : ZHEJIANG
MACHINERY IMPORT & EXPORT CORPORATION,
350 WENHUI ROAD,
HANGZHOU,
ZHEJIANG, CHINA
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AMOUNT *32B : CURRENCY USD AMOUNT 17600.00
AVAILABLE WITH *41D : ANY BANK
BY NEGOTIATION DRAFTS AT … 42C : SIGHT
DRAWEE 42D : BFDCIE2DAXXX
*BANQUE FRANCAISE DU
COMMERCE EXTERIEUR
* PARIS
*(HEAD OFFICE) PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED :LOADING IN CHARGE 44A : SHANGHAI CHINA FOR TRANSPORTATION TO 44B :
ANTWERP
LATEST DATE OF SHIPMENT 44C : 20030725 DESCRIPTION OF GOODS 45A :
PARTS QTY. UNIT PRICE
LA1 500PCS @USD10.20 USD5100.00
LA2 1000PCS @USD12.50 USD12500.00
TOTAL USD 17600.00
AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758
FREE ON BOARD SHANGHAI
DOCUMENTS REQUIRED 46A :
+COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES
+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES
+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM
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+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:
+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY
+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.
+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).
+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.
PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED
WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT,BUT NOT LATER THAN THE EXPIRY DATE OF CREDIT.
CONFIRMATION * 49 : WITHOUT INSTRUCTIONS 78:
+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.
SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPT
THIS CREDIT BY RETURN SWIFT WILL BE MUCH APPRECIATED
TRAILER : MAC 6B32791A
CHK:C7C590AF567A 其他参考资料:
发票号码: ZJIXM0135 发票日期: 2003年7月15日
提单号码: WL-5307 提单日期: 2003年7月20日
船名: KAMAN V.151 装运港: 上海
集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN
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毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN
一、 根据合同审核信用证 (一)合同
上海远大进出口公司
SHANGHAI YUANDA IMPORT & EXPORT COMPANY
上海市溧阳路1088号龙邸大厦16楼
16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI
200081 CHINA SALES CONTRACT
NO.: YD-MDSC9811
DATE: 2007/11/8
BUYERS: MAURICIO DEPORTS INTERNATIONAL S.A.
ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.
TEL.: 507-25192334 FAX: 507-25192333
THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW: NAME OF COMMODITY AND SPECIFICATION CHINESE RICE F.A.Q. BROKEN GRAINS(MAX.) 20% ADMIXTURE(MAX.) 0.2% MOISTURE(MAX.) 10% QUANTITY 2000TONS UNIT PRICE CIFCAMOUNT COLON USD720,000.00 3 USD360.00/TON TOTAL AMOUNT: SAY U.S.DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLY. REMARKS: WITH 5% MORE OR LESS BOTH IN AMOUNT AND QUANTITY AT THE SELLER’S OPTION.
PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS.
SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.
INSURANCE: TO BE COVERED FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DATED 1/1/1981.
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