国际结算审单实务.docx

国际结算审单实务.docx

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国际结算审单实务

实验二电开信用证下的审单练习

学时数：

4

（一）实验类型

验证性

（二）实验要求

必修

（三）实验目的

了解掌握电开信用证的标准格式、特点及审单注意点。

（四）实验内容

1、了解电开信用证的基本格式和内容

2、熟悉电开信用证对单据的基本要求和常见表达方式

3、按照审单标准及审单方法审核相关单据

4、填写审单记录卡

5、撰写实验小结

PracticeOne:

Pleaseexaminethefollowingdocs.againstthefollowingL/C.

跟单信用证

NameofIssuingBank

Irrevocable

No.1234

BankoBinko

Documentarycredit

Panama,Rep.ofPanama

PlaceandDateofIssue:

PanamaMay29.2002

ExpiryDateandPlaceforPresentationofDocuments

ExpiryDate:

June172002

Applicant:

PlaceofPresentation:

Hongkong

ImporiadoresElectronicosS.A

Beneficiary:

147AvenidaSanJose

ElectronicDistributors

Panama,Rep.ofPanama

217DesVoeuxRoad,Central

AdvisingBank:

Hongkong

AsianInternationalBankandTrustCo.

Amount:

Hongkong

ApproximatelyUSD.110,000.00

Partialshipments:

□allowednotallowed

CreditavailablewithNominatedBank:

Transhipment:

□allowednotallowed

FreelyNegotiation

Insurancecoveredbybuyers

□bypaymentatsight;

ShipmentasdefinedinUCP500Article46From:

PortofHongKong

FortransportationtoPuertoArmuelles,Panama.

NotlatethanJune9,2002

□bydeferredpaymentat;

□byacceptanceofdraftsat;

bynegotiation

Againstthedocumentsdetailedhere-in;

AndBeneficiary’sdraft（s）drawnonBankoBinko

Panama,Rep.ofPanama

Documentsrequired:

SignedCommercialInvoice

Certificateoforigin

Fullsetofclean“onboard”oceanbillsofladingconsignedtotransitariosPanama.

Covering:

Televisions,VCRS,VideoRecorderandsparepartsofJapaneseoriginand10,000VHscassettesofChineseoriginasperpurchaseorder1714-XCFRPuertoArmuelles,Panama,Incoterms2000.

Draftstobemarked“DrawnunderBankoBinko,Panama,DocumentaryCreditNo.1234.IssuedonMay292002”.

Documentstobepresentedwithin□daysafterthedateofshipmentbutwithinthevalidityofL/C

Weherebyissue…

Signature

BankoBinko

Panama,Rep.ofPanama

Draft

USD122,500.00

HongkongJune18,2002

Atsight

PaytotheorderofElectronicDistributingAssociates

Onehundredtwenty-twothousandfivehundredUSDollarsonly

To:

BankoBinko

PanamaSignature

×××

ElectronicDistributingAssociates

ElectronicDistributingAssociated

Invoice

Soldto:

ImportadoraElectroniscaS.AJune17.2002

Panama.Rep.ofPanamaTerms:

DocumentaryCredit

InvoiceNo.741purchaseorderNo.1741

PackingDescriptionPrice

1ContainerTelevisions,VCRs,Video

RecordersUSD100,000.---

VHscassettesUSD5,500.---

FOBFactoryUSD105,500.---

HandlingUSD150.---

FreightUSD16.850.---

TotalC&FPanamaUSD122,500.---

Signature

ElectronicDistributingAssociates

HongkongConsolicatorsInc.asagents

原产地证明

Consignor:

No.Hk764187

Original

ElectronicDistributingAssociates

CertificateofOrigin

HongkongConsolidators,Inc.asagents

Consignee:

CountryofOrigin

BankoBinko

JAPAN

Panama.Rep.ofPanama

Transportdetails:

Ocean

M/VAltemares

Item,number,marks,numberandtypeofpackages,descriptionofgoods:

Container

ContainingTelevisions,VCRs,VideoRecordersandsparepartsand

100,000VHscassettesasperpurchaseorder1714

Theundersignedauthoritycertifiesthatthegoodsdescribedaboveoriginateinthecountryshownabove.

Panamanian-----HongkongChamberofCommerce

PlaceandDateofIssue,nameandsignatureofcompetentauthority:

June9,2002Hongkong

Signature

×××

Panamanian-HongKong

ChamberofCommerce

海运提单

Formultimodaltransportorporttoportshipment

Shipper:

ElectronicDistributingAssoiates

HongkongCosolidators.Inc.asagents

VoyageNo.59E

Shipper’sreference:

EDA-PA4576

Consignee:

Toorderof

TransitariosPanama

Carrier:

LHRLines

Notifyaddress（carriernotresponsibleforfailuretonotify）:

ImportadoraElectronica.S.A

147.AvenidaSanJose

Panama.Rep.ofPanama

Placeofreceipt（applicableonlywhendocumentusedformultimodaltransport）:

OceanVessel:

M/VAltamares

Portofloading:

HongKong

Placeofdelivery（applicableonlywhendocumentusedformultimodaltransport）:

Portofdischarge:

PuertoArmuelles,Panama

ContainerNo.No.andtypeofpackagesGrossweight（kg）Measurements（cbm）

MarksandNo.descriptionofgoods

1ContainerTVs,VCRs,Spareparts

andCassettes

Aboveparticularsasdeclaredbyshippers

TotalNo.ofcontainers/PackagesreceivedbytheCarriers:

1

Shippersdeclaredvalue:

USD122,500.00

Receivedfromthecarrier…

Freightandcharge:

CollectUSD16,800.00

PlaceandDateofIssue

HongKongJune9.2002

Numberoforiginalsissued:

1

Signature

×××

XYZCompanyasagents

PracticeTwo:

PleaseexaminethefollowingdocsagainstthefollowingL/C

FROM:

ROYALBANKOFCANADA,PAYMENTSCENTRE,MONTREAL

TO:

BANKOFCHINA,JIANGSUBR.NANJINGCHUNGKUO

MT700ISSUEOFADOCUMENTARYCREDIT

27/SEQUENCEOFTOTAL:

1/1

40A/