实验6信用证结算业务.docx
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实验6信用证结算业务
实验6信用证结算业务
实验目标
1、开证申请书书填写完整、准确性的审核。
2、信用证完整、准确性的审核。
3、信用证处理流程。
实验要求
1、开证行审核开证申请书。
2、开证行根据所给开证申请书缮制信用证。
3、出口商审核信用证并制作相关单据。
4、开证行及相关银行审核单据。
一、开证申请书
2010年5月10日,CHINAIMP.&EXP.CORP.GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证,开证行按所给问题审核开证申请书。
APPLICATIONFORIRREVOCABLEDOCUMENTARYCREDIT
致:
中国银行广东省分行
LCNO.230BS-453222
TO:
BANKOFCHINA,GUANGDONGBRANCH
日期:
DATE:
MAY10,2010
兹请贵行以□信开□X电开按下述项目开立不可撤销信用证
Pleaseissuebyairmail/cableanirrevocableletterofcreditasfollows
有效期ExpiryDate:
July30,2010
在受益人所在国Inthebeneficiary'scountry
申请人APPLICANT(Name&Address)
CHINAIMP.&EXP.CORP.GUANGDONG
INTERNATIONALBUILDING,DONGFENGXIRD.,
GUANGZHOU,P.R.CHINATEL:
89676777
受益人Beneficiary(Name&Address)
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD
HONGKONGTEL:
8215888/8215688
通知行(如未填写贵行可自选)ADVISINGBANK(IFBLANK,ATYOUROPTION)
金额Amount(infiguresandwords)
USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY
本证使用时,汇票由你行选定以本公司或你行代理行为付款人见票天,贵行按%的发票金额支用,随附下列单据。
Availablebydraftdrawn,atyouroption,onus/youoryourcorrespondentatsightfor100%oftheinvoicevalueaccompaniedbythefollowingdocuments.
商业发票一式份标明信用证号码和合同号码。
Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNo..
全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知 。
FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENT'SRAILWAYCARGORECEIPTSmadeouttoorderandendorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify .
洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。
CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.
保险单或保险凭证一式份空白背书按%的CIF金额注明赔款在目的地以汇票同种货币支付投保:
学会货物险条款(一切险/平安险)、学会战争险、学会罢工暴动民变险。
Insurancepolicy/certificateincopiesblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:
InstituteCargoClauses(A/B/C),InstituteWarClausesandInstituteS.R.C.C.Clauses
装箱单或重量单 份Packinglist/weightmemoin4copies.
由 出具之品质证 份Certificateofqualityin4copiesissuedbythemanufacturers
由 出具之产地证 份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOrigin
Beneficiary'scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade.
装运货物Coveringshipmentof:
COMPONENTSFORSOPHO-S451482-155200
QUANTITY:
1LOT FCAAMSTERDAM
由ShipmentFromAMSTERDAM
装运至ToGUANGZHOU
不迟于Latest:
July15,2010
分批装运PartialShipments
准许allowed
禁止prohibited
转运Transshipment
准许allowed
禁止prohibited
其他条款:
(下列条款遇有与上列印妥条款有明显出入时,则以下列条款为准)。
OTHERTERMSANDCONDITIONS(Theseshallprevailoverallprintedtermsincaseofanyapparentconflict)
中国广州以外的一切银行费用由受益人负担。
AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary'saccount.
单据须在装运单据签发日之后天内但不超过信用证有效期内提交。
Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit.
开证申请人签章
Stamp&SignatureofApplicant
本表用英文填写。
第一联银行留存(本证受国际商会现行“统一惯例”制约SubjecttoUCPICCprevailingrevision)。
(1)申请人公司
(2)受益人公司
(3)通知行是否已由申请人指定
(4)信用证到期地点和时间
(5)受益人开立汇票的要求
(6)单据种类、份数、要求
(7)货物装运港、目的港、最迟装船期
(8)能否分运,能否转运
(9)银行费用由哪方支付
(10)交单期
(11)开证行处理信用证业务的依据是什么
(12)开证行除审查申请书外,还应处理哪些事宜
(13)开证行在什么情况下可免责
二、信用证的开立
(一)全电信用证
中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请,于次日以草拟的电开信用证为依据,将该证内容输入电脑并对外发送全电信用证。
Dateandplaceofissue:
Dateandplaceofexpiry
Applicant:
Beneficiary
AdvisingBank:
BANKERSTRUST
HONGKONG
Amount:
SAY
ONLY
Partialshipments
allowed
notallowed
Transshipment
allowed
notallowed
CreditavailablewithANYBANK:
bypaymentatsight
bydeferredpaymentat:
byacceptanceofdraftsat:
bynegotiation
againstthedocumentsdetailedherein
andofyourdraftsatsightforFULLinvoicevaluedrawnonus.
Shipmentfrom
fortransportationto
QTY:
SHIPPINGMARKS=
FCAAMSTERDAM
OTHERTERMSANDCONDITIONS:
WeherebyissuetheIrrevocableDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(2007Revision,InternationalChamberofCommerce,Paris,France,PublicationNo.600)andengagesusinaccordancewiththetermsthereof.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftsrequired.
For BANKOFCHINA
GUANGDONGPROVINCIALBRANCH
AuthorizedSignature(s)
INSTRUCTIONSOFNEGOTIATINGBANK:
1.Eachpresentationmustbenotedonthereverseofthisadvice.
2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:
BANKOFCHINA
GUANGDONGPROVINCIALBRANCH
INTERNATIONALDEPARTMENT.
12/F,FINANCIALBLDG.,
DONGFENGXIRD.
GUANGZHOU,CHINA
3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms
(二)SWIFT开证
中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请,于次日采用SWIFT对外开立信用证。
:
40A formofdocumentarycredit:
:
20 documentarycreditnumber:
:
31 Cdateofissue:
:
31 Ddateandplaceofexpiry:
:
51s applicantbank:
:
50 applicant:
:
59 beneficiary:
:
32B currencycode,amount:
:
42 draftsat drawnon :
:
43P partialshipments:
:
43T transshipment:
:
44B fortransportationto:
:
44C latestdateofshipment:
:
45A shipmentofgoodsand/orservices:
:
46A DOCUMENTSrequired:
:
47A additionalconditions:
:
48 periodforpresentation
:
78 instructionstopay/acc/negbk:
三、信用证的通知
(一)2010年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书,未加保兑。
NameofIssuingBank:
BANKOFCHINANEWYORKBRANCH
IRREVOCABLEDOCUMENTARYCREDIT
No.A-01-I-70498
ORIGINAL
PlaceandDateofIssue:
19March,2010,NewYork
Applicant
FILTHAIIMPORTCORP.LTD.,NEWYORK,FLATH,16/FYOTHINCOURT,118-128
ExpirydateandPlaceforPresentationofdocuments
ExpiryDate:
20June,2010
PlaceforPresentation:
CHINA
AdvisingBank
BANKOFCHINA
GUANGZHOUBRANCH
Beneficiary
GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINA
PartialShipments
Allowed
Notallowed
Transshipment
Allowed
Notallowed
AmountUSD21,000.00
(SAYUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY)
ShipmentfromGUANGZHOU
toNEWYORK
Latest31May,2010
CreditavailablewithANYBANK
bypaymentatsight
bydeferredpaymentat:
byacceptanceofdraftsat:
bynegotiation
againstthedocumentsdetailedherein
andofyourdraftsatsightforFULLinvoicevaluedrawnonus.
SIGNEDCOMMERCIALINVOICEINQUADRUPLICATE.
FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGPLUS2NON-NEGOTIABLECOPIESMADEOUTTOORDERANDENDORSEDINBLANKMARKED“FREIGHTPREPAID”ANDNOTIFYFILTHAIIMPORTCORP.LTD.,NEWYORKWITHFULLADDRESS.
INSURANCEPOLICY(IES)ORCERTIFICATE(S)INASSIGNABLEFORMANDENDORSEDINBLANKFOR110PCTCIFVALUESHOWINGCLAIMSPAYABLEATNEWYORKINTHESAMECURRENCYOFDRAFT,COVERINGINSTITUTECARGOCLAUSES(A),INSTITUTEWARCLAUSESINCLUDINGS.R.C.C.(IFSHIPMENTEFFECTEDBYCONTAINERIZEDVESSEL,INSURANCEALSOTOCOVERJ.W.O.B.CLAUSES).
PACKINGLISTINQUADRUPLICATE.
BENEFICIARYSCERTIFICATECERTIFYINGTHATTHEYHAVESENTONESETOFNON-NEGOTIABLESHIPPINGDOCUMENTSDIRECTLYTOFILTHAIIMPORTCORP.LTD.,NEWYORKBYAIRMAILWITHIN3DAYSAFTERSHIPMENT.
Coveringshipmentof:
SW-ⅡX8inwoodencasesasperS/CNo.HR34987CIFNEWYORK
SHIPPING
MARKS
=
02NGS/02602TH
GUANGZHOUCHIN
Documentstobepresentedwithin
daysafterthedateofshipmentbutwithinthevalidityoftheCredit.
WeherebyissuetheIrrevocableDocumentaryCreditinyourfavourItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(2007Revision,InternationalChamberofCommerce,Paris,France,PublicationNo.600)andengagesusinaccordancewiththetermsthereof.
Yoursfaithfully
FORBANKOFCHINANEWYORKBRANCH
AuthorizedSignature(s)
1.IftheCreditisavailablebynegotiation,eachpresentationmustbenotedonthereversesideofthisadvicebythebankwheretheCreditisavailable.
2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtous.
3.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftrequired.
4.InreimbursementofyourpaymentmadeunderthisLC,weshallcredityouraccountwithusunderourtelexadvicetoyou.
中国银行 广州分行
BANKOFCHINAGUANGZHOUBRANCH
ADDRESS:
信用证通知书
CABLE:
TELEX:
SWIFT:
FAX:
YEAR-MONTH-DATE
To:
致:
WHENCORRESPONDING
PLEASEQUOTEOURREFNO.06001953
IssuingBank开证行:
Transmittedtousthrough转递行
L/CNo.信用证号
Dated开证日期
Amount
Dearsirs,敬启者:
*SUBJECTTOUCP600
Wehavepleasureinadvisingyouthatwehavereceivedfromtheabovebanka(n)
兹通知贵公司,我行收自上述银行
Telexissuing电传开立
Uneffective未生效
Pre-advisingof预先通知
Mailconfirmationof邮寄证实书
Original正本
Duplicate副本
letterofcredit,contentsofwhichareasperattachedsheet(s).
Thisadviceandtheattachedsheet(s)mustaccompanytherelativedocumentswhenpresentedfornegotiation.
信用证一份,现随附通知。
贵公司交单时,请将通知书及信用证一并提交。
PleasenotethatthisadvicedoesnotconsitituteourconfirmationattheaboveL/Cnordoesitconveyanyengagementorobligationonourpart.
本通知书不构成我行对此信用证之保兑及其他任何责任。