根据合同审核信用证.docx
《根据合同审核信用证.docx》由会员分享，可在线阅读，更多相关《根据合同审核信用证.docx（12页珍藏版）》请在冰豆网上搜索。
根据合同审核信用证
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：
JUNE5,200314：
35：
46LOGICALTERMINALHN03
MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001
FUNCHNHQP786
MSGACKDWS6789AUTHOK,KEYB003060267DE43AF,ICBKCNBJBFDC***
RECORD
BASICHEADERF01ICBKCNBJA3670675780609
APPLICATIONHEADERO7002851030605BFDCIE2DAXXX54394476180206051806N
*BANQUEFRANCAISEDUCOMMERCEEXTERIEUR
*PARIS
*（HEADOFFICE）
USERHEADERSERVICECODE103
BANKPRIORITY113
MSGUSERREF.108
INFO.FROMCI115
TO：
INDUSTRIALANDCOMMERCIALBANKOFCHINA
ZHEJIANG，CHINA
（ICBKCNZJYYY）
SEQUENCEOFTOTAL*27:
1/1
FORMOFDOCUMENTARYCREDIT*40A:
IRREVOCABLE
DOCUMENTARYCREDITNUMBER*20:
AF/651909
DATEOFISSUE31C:
20030605
EXPIRY*31D:
DATE20030810PLACECHINA
APPLICANT*50:
AANDDSA
RUEDUCHEMINVERT
CENTREDEGROSNO.102
AS0678LESQUINCEDEXFRANCE
BENEFICIARY*59:
ZHEJIANGMACHINERYIMPORT&EXPORTCORPORATION,
350WENHUIROAD,HANGZHOU,
ZHEJIANG,CHINA
AMOUNT*32B:
CURRENCYUSDAMOUNT17600.00
AVAILABLEWITH*41D:
ANYBANK
BYNEGOTIATION
DRAFTSAT…42C:
SIGHT
DRAWEE42D:
BFDCIE2DAXXX
*BANQUEFRANCAISEDUCOMMERCEEXTERIEUR
*PARIS
*（HEADOFFICE）
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSHIPMENT43T:
ALLOWED
:
LOADINGINCHARGE44A:
SHANGHAICHINA
FORTRANSPORTATIONTO44B:
ANTWERP
LATESTDATEOFSHIPMENT44C:
20030725
DESCRIPTIONOFGOODS45A:
PARTSQTY.UNITPRICE
LA1500PCS@USD10.20USD5100.00
LA21000PCS@USD12.50USD12500.00
TOTALUSD17600.00
ASPERPROFORMANRZIEG/D003021DATED12/05/2003ANDORDERNBER03-758
FREEONBOARDSHANGHAI
DOCUMENTSREQUIRED46A:
+COMMERCIALINVOICEIN03ORIGINAL（S）AND00COPIES
+PACKINGLISTANDWEIGHTNOTEIN03ORIGINAL（S）AND00COPIES
+3/3ORIGINALCLEANONBOARDOCEANBILLOFLADINGPLUSMORE2COPIES,ISSUEDTOORDEROFAANDDSA,RUEDUCHEMINVERT,CENTREDEGROSNO.102,AS0678LESQUINCEDEXFRANCEANDMARKED”FREIGHTCOLLECT”ANDNOTIFYDUBOISSAZONEINDUSTRIELLEDUPORTFLUVIAL3749TOURNAIBEIGIUM
+CERTIFICATEGSPFORMA1ORIGINALAND1COPY.
ADDITIONALCONDITIONS47A:
+ALLCHARGESOFBANKSOTHERTHANOUROWNCHARGESARETOBEBORNEBYBENEFICIARY
+QUANTITYANDVALUEMOREORLESS5PERCENTACCEPTABLE.
+SHIPPINGMARKSASSTATEDONTHERELEVANTSALESCONFIRMATION（S）ORPROFORMAINVOICE（S）.
+THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS（1993REVISION）INTERNATIONALCHAMBEROFCOMMERCE,PUBLICATIONNUMBER500.
PRESENTATIONPERIOD48:
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTNOTLATERTHANTHEEXPIRYDATEOFCREDIT.
CONFIRMATION*49:
WITHOUT
INSTRUCTIONS78:
+WEWILLCREDITNEGOCIATINGBANKATITSBESTCONVENIENCEAFTERRECEIPTATOURCOUNTERSOFDOCUMENTSISSUEDINSTRICTCOMPLIANCEWITHTERMSOFISSUEDL/C.PLEASEFORWARDUSDOCUMENTSVIAANYCOURRIERSERVICE.KINDLYACKNOWLEDGERECEIPTOFTHISL/CQUOTINGYOURREF.
SENDTORECOINFO.72:
KINDLYACKNOWLEDGERECEIPTTHISCREDITBYRETURNSWIFTWILLBEMUCHAPPRECIATED
TRAILER:
MAC6B32791A
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:
KAMANV.151装运港:
上海
集装箱号:
GESU5637586（40’）货物装箱情况:
25PCS/CTN
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
浙江电子进出口公司
ZHEJIANGELECTRONICIMPORT&EXPORTCOMPANY
中国浙江杭州市文三路33号
16THFLOOR,DRAGONMANSION,1088LIYANGROAD,SHANGHAI200081CHINA
SALESCONTRACT
NO.:
YD-MDSC9811DATE:
2007/11/8
BUYERS:
MAURICIODEPORTSINTERNATIONALS.A.
ADDRESS:
RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.
TEL.:
507-25192334FAX:
507-25192333
THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:
NAMEOFCOMMODITYANDSPECIFICATION
QUANTITY
UNITPRICE
AMOUNT
CHINESERICEF.A.Q.
BROKENGRAINS（MAX.）20%
ADMIXTURE（MAX.）0.2%
MOISTURE（MAX.）10%
2000TONS
CIFC3
USD360.00/TON
COLON
USD720,000.00
TOTALAMOUNT:
SAYU.S.DOLLARSSEVENHUNDREDANDTWENTYTHOUSANDONLY.
REMARKS:
WITH5%MOREORLESSBOTHINAMOUNTANDQUANTITYATTHESELLER’SOPTION.
PACKING:
50KGSTOONEGUNNYBAG.TOTAL40000BAGS.
SHIPMENT:
TOBEEFFECTEDDURINGDEC.2007FROMSHANGHAI,CHINATOCOLON,R.P.ALLOWINGPARTIALSHIPMENTSANDTRANSHIPMENT.
INSURANCE:
TOBECOVEREDFOR110%OFINVOICEVALUEAGAINSTALLRISKSASPERANDSUBJECTTOOCEANMARINECARGOCLAUSESOFPICCDATED1/1/1981.
BUYER:
MAURICIODEPORTSINTERNATIONALS.A.
D.H.HONENEY
PAYMENT:
THEBUYERSSHALLOPENTHROUGHAFIRST-CLASSBANKACCEPTABLETOTHESELLERANIRREVOCABLEL/CAT30DAYSAFTERB/LDATETOREACHTHESELLERNOV.25,2007ANDVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.
SELLERS
SHANGHAIYUANDAIMPORT&EXPORTCOMPANY
赵国斌
（二）信用证
CITIBANKN.A.
P.O.BOX555PANAMAR.P.ORIGINAL
CABLEADDRESS:
CITIBANKPLACE&DATEOFISSUE:
PANAMANOV.23,2007
DOCUMENTARYCREDIT:
IRREVOCABLE
CREDITNO.
OFISSUINGBANKOFADVISINGBANK
180-43672
ADVISINGBANK:
CITIBANKOFSHANGHAI,SHANGHAI,CHINA
APPLICANT:
MAURICIODEPORTSINTERNATIONALS.A.RM1008-1101CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.
BENEFICIARY:
SHANGHAIYUANDAEXPORT&IMPORTCOMPANY16THFLOOR,DRAGONMANSION,1088LIYANGROAD,SHANGHAI200081CHINA
TEL:
0086-21-56747624
FAX:
0086-21-56747698
AMOUNT:
USD733,320.00（SAYU.S.DOLLARSSEVENHUNDREDANDTHIRTYTHREETHOUSANDTHREEHUNDREDANDTWENTYONLY）
EXPIRYDATE:
DEC.15,20078号
ATTHECOUNTEROFCITIBANKN.A.PANAMA
DEARSIRS:
WEHEREBYISSUEINYOURFAVORTHISDOCUMENTARYCREDITWHICHISAVAILABLEBYYOURAT30DAYSSIGHTDRAFTSDRAWNONAPPLICANTFOR100%OFINVOICECOSTACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
1）2/3SETOFORIGINALCLEANONBOARDOCEANBILLOFLADINGDATEDNOLATERTHANDEC.15,2007ISSUEDTOOURORDERNOTIFYAPPLICANTMARKEDFREIGHTTOBECOLLECTED.
2）COMMERCIALINVOICEINTRIPLICATEDULYSIGNEDORIGINALVISAEDBYPANAMANIANCONSUL.SELLER
3）PACKINGLISTINQUADRUPLICATESHOWINGGROSSWEIGHTOFPACKAGEANDCERTIFIEDTHATTHEGOODSAREPACKEDINNEWGUNNYBAGS.
4）BENEFICIARY’SCERTIFICATESTATEDTHAT1/3SETOFORIGINALBILLOFLADINGHASBEENAIRMAILEDDIRECTLYTOAPPLICANTWITHIN48HOURSAFTERSHIPMENT.COPY
5）INSURANCEPOLICYORCERTIFICATEINDUPLICATEINTHECURRENCYOFTHECREDITANDINASSIGNABLEFORMFORTHEFULLINVOICEVALUEPLUS110%COVERINGINSTITUTECARGOCLAUSEALLRISKS.
COVERING:
40000BAGSOFCHINESERICEASPERSALESCONTRACTNO.YD-MDSC9811DATEDNOV.18,2007CIFCOLON
DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT.
DISPACTH/SHIPMENTFROM:
SHANGHAI
TO:
PANAMAN
PARTIALSHIPMENTS:
PROHIBITED
TRANSHIPMENT:
PROHIBITED
SPECIACONDITIONS:
1.THEDOCUMENTSBENEFICIARYPRESENTSHOULDINCLUDEANINSPECTIONCERTIFICATESIGNEDBYAPPLICANTORITSAGENT.
2.EACHDRAFTACCOMPANYINGDOCUMNENTSMUSTINDICATETHECREDITNO.ANDNAMEOFISSUINGBANKANDCREDITNO.ANDNAMEOFADVISINGBANK（IFINDICATED）
3.THISCREDITISNON-OPERATIVEUNLESSTHENAMEOFCARRYINGVESSELHASBEENAPPROVEDBYAPPLICANTANDTOBEADVISEDBYL/CISSUINGBANKINFORMOFANL/CADMENDMENTTOBENIFICIARY.
4.ALLCHARGESOUTSIDEPANAMAR.P.AREFORACCOUNTOFBENEFICIARY.
WEHEREBYAGREEWITHTHEDRAWERSENDORSERSANDBONAFIDEHOLDERSOFDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHECREDITTHATSUCHDRAFTSWILLBEDULYHONOREDONDUEPRESENTATIONTOTHEDRAWEEIFNEGOTIATEDONORBEFOREEXPIRYDATEANDPAIDONMATURITY.
THEADVISINGBANKISREQUESTEDTONOTIFYTHEBENEFICIARYWITHOUTADDINGTHEIRCONFIRMATION.
INREIMBURSEMENT,THEDRAWEEBANKWILLDEBITOURACCOUNTNO.10991266WITHOURNEWYORKOFFICE,MAKINGREFERENCETOOURL/CNO..DOCUMENTSARETOBEAIRMAILEDDIRECTLYTOUS.
YOURSFAITHFULLY,
CITIBANK,N.A.
GARMENWILLALGBOS
AUTHORIZEDSIGANATURE
ADVISINGBANKNOTIFICATION
请指出信用证中存在的问题：
模拟练习：
根据合同审核信用证
（一）售货确认书
售货确认书
SALESCONFIRMATION
NO.LT07060
DATE:
AUG.10,2005
Thesellers:
AAAIMPORTANDEXPORTCO.Thebuyer:
BBBTRADINGCO.
222JIANGUOROADP.O.BOX203
DALIAN,CHINAGDANSK,POLAND
下列签字双方同意按以下条款达成交易:
TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:
品名与规格数量单价金额
COMMIDITYANDSPECIFICATIONQUANTITYUNITPRICEAMOUNT
LADIESSKIRTSCIFGDANSK
65%POLYESTER35%COTTON
STYLENO.A101200DOZUSD60/DOZUSD12000.00
STYLENO.A102400DOZUSD84/DOZUSD33600.00
TTL:
600DOZUSD45600.00
ORDERNO.HMW0501
总值TOTALVALUE:
U.S.DOLLARSFORTYFIVETHOUSANDANDSIXHUNDREDONLY.
装运口岸PORTOFLOADING:
DALIAN
目的地DESTINATION:
GDANSK
转运TRANSSHIPMENT:
ALLOWED
分批装运PARTIALSHIPMENTS:
ALLOWED
装运期限SHIPMENT:
DECEMBER,2005
保险INSURANCE:
BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.RISKSOFPICCCLAUSE
付款方式PAYMENT:
BYTRANSFERABLECONFIRMEDL/CPAYABLE60DAYSAFTERB/LDATE,REACHINGTHESELLERS45DAYSBEFORETHESHIPMENT
一般条款GENERALTERMS:
1.合理差异:
质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。
Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.
2.卖方免责：
买方对下列各点所造成的后果承担全部责任：
（甲）使用买方指定包装、花形图案等；
（乙）不及时提供生产所需的商品规格或其他细则；
（丙）不按时开信用；
（丁）信用证条款与售货确认书不符合而不及时修改。
Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom;
（a）theuseofpacking,designsorpatternmadeoforder;
（b）latesubmissionofspecificationsoranyotherdetailsnecessaryfort
升级会员 