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:
□allowed
notallowed
CreditavailablewithNominatedBank:
Transhipment:
□allowed
notallowed
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/FORMOFDOCUMENTARYCREDIT:
IRREVOCABLE
20/DOCUMENTARYCREDITNUMBER:
178460M05501
31C/DATEOFISSUE02/08/30
31D/DATEANDPLACEOFEXPIRY:
02/10/15THEPROFCHINA
50/APPLICANT:
EMVALCREATIONINC.
55MOLIEREST.
MONTREAL,QUEBEC
H2RIN7
59/BENEFICIARY:
CHINAJIANGSUTEXTILESIMPORTANDEXPORTCORP.
23MAFUSTREET
NANJING,THEPROFCHINA210002
32B/AMOUNTANDCURRENCY:
17280,00CANADLANDOLLAR
39B/MAXIMUMCREDITAMOUNT:
MAXIMUM
41D/AVAILABLEWITH…BY…ANYBANKBYNEGOTIATION
42D/DRAWEE:
ROYALBANKOFCANADA
TRADESERVICECENTRE
TORONTOMONTREALM5J1J5
43P/PARTIALSHIPMENT:
PERMITTED
43T/TRANSHIPMENT:
PERMITTED
44A/LOADONBOARD/DISPATCH/TAKINGINCHARGEAT/FROM:
THEPROFCHINA
44B/FORTRANSPORTATIONTO…
MONTREALQUEBECCANADA
44C/LATESTDATEOFSHIPMENT:
020930
45A/DESCRIPTIONOFGOODS:
S/C02JC044PRINTEDFLANNELETTE90CM16000METERSASSORTEDPRINTS,PRINTSASPERSALESCONTRACTATCAD1,08PERMETER
COST,INSURANCE+FREIGHTMONTREALQUEBECCANADA
46A/DOCUMENTSREQUIRED:
+FULLSETCLEAN“ONBOARD”MARINEBILLOFLADINGDATEDNOLATERTHANSEPTEMBER302002MAEKED‘FREIGHPREPAID’MADEOUTTOTHEORDEROFROYALBANKOFCANADAANDNOTIFYEMVALCREATIONSINC55MOLIEREST.MONTREALQUEBECH2RIN7ANDEVIDENCINGSHIPMENTVIAWESTCOASTVESSELONLY
+ORIGINALAND2COPIESOFMARINEINSURANCEPOLICYORCERTIFICATE
COVERINGALLRISKSINCLUDINGWARRISKSASPERCIC.DATEDJAN.1/81
FORCIFVALUEPLUS10PCTINNEGOTIABLEFORMWITHLOSSPAYABLE
TOROYALBANKOFCANADAINMONTREALCANADA
+COMMERCIALINVOICE
+CANADACUSTOMSINVOICE
+PACKINGLIST
+COPYOFINSURANCEPREMIUMRECEIPT
+COPYOFFREIGHTRECEIPT
+BENEFICIARY’SCERTIFICATESTATINGTHATONECOPYOFINVOICEHAS
BEENSENTTOGORDONPACIFICENIERPRISESINC.
+ORIGINALOFEXPORTLICENCE
47/ADDITIONALCONDITONS:
CONTAINERSHIPMENTPERMITTED.
DOCUMENTSTOBESENTBYCOURIERORREGISTEREDAIRMAILTOUS.
ADISCRIPANCYFEEOFCAD50.00ISPAYABLEBYTHEBENEFICIARYFOREACHDRAWINGPRESENTEDWITCHDOCSNOTSTRICTLYCOMPLYWLTHTHETERMSOFTHISLETTEROFCREDIT.
48/RERIODFORPRESENTATION:
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFITERDATEOFTRANSPORTDOCUMENTSBUTBEFOREEXPIRYDATEOFCREDIT.
72/SENDERTORECEIVERINFORMATION:
PLEASEADVISEBENEFICIARYIMMEDIATELY.
06022312
Drawnunder:
RoyalBankofCanada,PaymentsCenter,MontrealIrrevocableL/CNo.:
178460M0501
Dated:
Sept.30,2002
Inv.No.SU154427-6ExchangeforCAD17280.00JiangsuOct.4,2002
AtsightofthisFIRSTofExchange（SecondofExchangebeingunpaid）PaytotheorderofBankofChinaJiangsuBranch
ThesumofCANADIANDOLLARSSEVENTEENTHOUSANDTWOHUNDRBDONLY
TO:
ROYALBANKOFCANADA
TRADESERVICECENTRE
TORONTOMONTREALM5J1J5
CHINAJIANGSUTEXTILESIMPORTAND
EXPORTCORPORATION
LIUJINDUO
GeneralManager
CHINAJIANGSUTEXTILESIMPORTAND
EXPORTCORP.23MAFUSTREETNANJING.
THEPROFCHINA210002
INVOICE
EMVALCREATIONINC.55MOLIEREST.InvoiceNumber:
SU154427-6Z
MONTREAL.QUEBECH2RIN7S/CNo:
02JC044
Dateofinvoice:
Sep.23.2002
From:
ThePROFCHINATo:
QUEBBC.CANADA
L/CNo:
178460M05501ISSUEDBY:
ROYALBANKOFCANADA,PAYMENTSCENTRE,MONTREAL
MarksandNumbers
EMAL
02JC044/L071
MONTREAL
TTL:
32Bales
DescriptionofGoods:
16000METERSCOST,TNSURANCE+FREIGHT
TotalAmount
MONTREAL,QUEBEC,CANADA
S/C02JC044PRINTEDFLANNELETTE90CM
ASSORTEDPRINTS,PRINTSASPERSALESCONTRACTCAD17280.00
@CAD1.08/M
PACKEDIN32BALESONLY
ASPERS/CNo.02JC044
DESIGNS:
BABYBLOCKS-BEAR4000METERS
HEART-BEAR4000METERS
ELEPHANT4000METERS
BLOCKS-STRIPE4000METERS
CHINAJIANGSUTEXTILESIMPORTANDEXPORT
CORP.NANJINGCHINA
CERTIFICATE
Nanjing
EMVALCREATIONSINC.55MOLIEREST.,
MONTREAL,QUEBECH2RIN7
Towhomitmayconcern:
Re:
invoiceNo:
SU154427-6Z
WECERTIFYTHAT:
ONECOPYOFINVOICEHASBEENSENTTOGORDONPACIFICENTERPRISESINC.
DATE:
SEP.25.2002
CHINAJIANGSUTEXTILESIMPORTANDEXPORT
CORPORATION
NANJING,CHINA.
SIGN.
1.Exporter（name,fulladdress,country）
CHINAJIANGSUTEXTILESIMPORT
ANDEXPORT,23MAFUSTREET
NANJING,THEPROFCHINA210002
ORIGINAL
NO.663210
3.Quotayear
2002
4.CategoryNo
32A
5.Consignee（name,fulladdress,country）
EMVALCREATIONSINC.,
55MOLIEREST.,
MONTREAL,QUEBEC
H2RIN7
EXPORTLICENCE
（Textileproducts）
6.Countryoforigin:
CHINA
7.Countryofdestination
MONTREAL
8.Placeanddateofshipment
Meansoftransport
FROMTHEPROFCHINATOMONTREAL
QUEBEC,CANADABYSEADURING
SEPANDOCT.2002
9.Supplementarydetails
10.Marksandnumbers–NumberandKindof
Packages-DescriptionofGoods
EMVALS/C02JC0044PRINTED
02JC0044/LOT1FLANNELETTE
MONTREALSU154427-6
TTL:
32BALES
11.Quantity
2240KGS
12.FOBValue
CAD16,076.00
PACKEDIN32BALESONLY
TTL:
SAYTWOTHOUSANDTWOHUNDREDKGSONLY
M.I.DNAME:
DO
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