结算实验答案4讲解.docx
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结算实验答案4讲解
实验4.信用证结算业务
4.2.3实验素材
一、开证申请书
2003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
LCNO.230BS-453222
致：
中国银行广东省分行
TO:
BANKOFCHINA,GUANGDONGBRANCH
日期：
DATE:
MAY10,2003
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:
July30,2003
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.
X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__________
X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.
X装箱单或重量单份Packinglist/weightmemoin4copies
X由出具之品质证份Certificateofqualityin4copiesissuedbythemanufacturers.
X由出具之产地证份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOrigin
XBeneficiary’scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade
装运货物Coveringshipmentof:
COMPONENTSFORSOPHO-S451482-155200SHIPPINGMARKS=03EMHKHNCT02002
QUANTITY:
1LOTFCAAMSTERDAMGUANGZHOUCHINA
由shipmentfromAMSTERDAM
装运至ToGUANGZHOU
不迟于Latest:
July15,2003
分批装运PartialShipments
X准许allowed
□禁止prohibited
转运Transshipment
X准许allowed
□禁止prohibited
其它条款：
（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）
⑴申请人公司
CHINAIMP.&EXP.CORP.GUANGDONG
⑵受益人公司
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD.
HONGKONGTEL:
8215888/8215688
⑶通知行是否已由申请人指定？
没有
⑷信用证到期地点和时间
在受益人所在国Inthebeneficiary’scountry
ExpiryDate:
July30,2003
⑸受益人开立汇票的要求
金额：
USD77,495.79；期限：
即期
⑹单据种类、份数、要求
商业发票；航空提单；装箱单；品质证；产地证；装船发货通知书
⑺货物装运港、目的港、
最迟装船期
装运港：
AMSTERDAM
目的港：
GUANGZHOU
最迟装船期：
July15,2003
⑻能否分运？
能否转运？
分运：
允许
转运：
允许
⑼银行费用由哪方支付？
受益人
⑽交单期
单据须在装运单据签发日之后15天内但不超过信用证有效期内提交。
⑾开证行处理信用证业务的依据是什么？
UCP500
⑿开证行除审查申请书外，还应处理哪些事宜？
1开证行应按开证申请人提交的申请书上的指示正确及时地开出信用证2付第一性的付款责任3开证行在验单付款后，不能对受益人或议付行行使追索权，即开证行的付款是终局性的付款
⒀开证行在什么情况下可免责？
1对单据有效性的免责2对电文传递的免责条款3不可抗力4对被指示方行为的免责条款5银行遭受损失的赔偿
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，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。
Dateandplaceofissue:
MAY10,2003
Dateandplaceofexpiry
JULY30,2003incountryofbeneficiary
Applicant:
CHINAIMP.&EXP.CORP.GUANGDONG
INTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:
89676777
Beneficiary
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F.,HOPEWELLCENTRE,
17KENNEDYRD.,HONGKONGTEL:
8215888/8215688
AdvisingBank:
BANKERSTRUST
HONGKONG
Amount:
USD77,495.79
SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOUR
HUNDREDNINETYFIVEANDCENTSSEVENTYNINE
ONLY
Partialshipments
allowed
notallowed
Transshipment
allowed
notallowed
CreditavailablewithANYBANK:
bypaymentatsight
bydeferredpaymentat:
byacceptanceofdraftsat:
bynegotiation
againstthedocumentsdetailedherein
andofyourdraftsatsightforFULLinvoicevaluedrawnonus.
ShipmentfromAMSTERDAM
fortransportationtoGUANGZHOU,CHINA
LatestJULY15,2003
SignedcommercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.Fullsetofcleanonboardmarinebillsofladingmadeouttoorder,endorsedinblankandmarkedFREIGHTPREPAID/TOCOLLECTandtonotify:
Insurancepolicyorcertificateinduplicateblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcoveringInstituteCargoClauses（ ）,InstituteWarClausesandInstituteS.R.C.C.Clause.
Packinglist/WeightmemoinFOURcopies.
CertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.
CertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.
BENEFICIARYSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.
CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNOANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.
Coveringshipmentof:
COMPONENTSFORSOPHO-S
451482-155200
QTY:
ONELOT
SHIPPINGMARKS=
03EMHKHNCT02002
GUANGZHOUCHINA
FCAAMSTERDAM
OTHERTERMSANDCONDITIONS:
AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary'saccount.
Documentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument（s）butwithinthevalidityoftheCredit.
WeherebyissuetheIrrevocableDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit（1993Revision,InternationalChamberofCommerce,Paris,France,PublicationNo.500）andengagesusinaccordancewiththetermsthereof.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftsrequired.
For BANKOFCHINA
GUANGDONGPROVINCIALBRANCH
AuthorizedSignature（s）
INSTRUCTIONSOFNEGOTIATINGBANK:
1.Eachpresentationmustbenotedonthereverseofthisadvice.
2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:
BANKOFCHINA
GUANGDONGPROVINCIALBRANCH
INTERNATIONALDEPARTMENT.
12/F,FINANCIALBLDG.,
DONGFENGXIRD.
GUANGZHOU,CHINA
3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms
TO:
BANKERSTRUST
HONGKONG给谁发的
FM:
BANKOFCHINA,GUANGDONGBRANCH来自哪个银行
DATE：
MAY10,2003
TEST：
ATTN:
L/CADVISINGDEPT
WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYCREDITASFOLLOWS:
DOC.CREDITNUMBER:
230BS-453222
EXPIRYDATENPLACE:
JULY30,2003incountryofbeneficiary
APPLICANT:
CHINAIMP.&EXP.CORP.GUANGDONG
INTERNATIONALBUILDING,DONGFENGXIRD.,
GUANGZHOU,P.R.CHINATEL:
89676777
BENEFICIARY:
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD.
HONGKONGTEL:
8215888/8215688
CURR/AMOUNT:
USD77,495.79
AVAILABLEWITH:
BANKOFCHINA
DRAFT（S）AT *** SIGHTFOR 100%invoice VALUEON
US
DOCUMENTSREQUIRED:
-
--commercialinvoice、Packinglist/Weightmemo、Certificateofquality、
-
-Certificateoforigin、CLEANAIRWAYBILL、ADVISINGSHIPMENT（装船发货通知书）
PRESENTATIONPERIOD:
Documentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument（s）butwithinthevalidityoftheCredit.
COVERINGSHIPTOFGOODS:
COMPONENTSFORSOPHO-S
451482-155200
DELIVERYTERMS:
SHIPPINGMARK:
03EMHKHNCT02002
QUANTITY:
1LOTFCAAMSTERDAMGUANGZHOUCHINA
LOADING/DESPATCHAT/FM:
AMSTERDAM
FORTRANSPORTATIONTO:
GUANGZHOU,CHINA
LATESTDATEOFSHIPMENT:
LatestJULY15,2003
PARTIALSHIPMENT:
ALLOWED
TRANSSHIPMENT:
ALLOWED
ADDITIONALCONDITIONS:
--AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary'saccount.
--Documentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument（s）butwithinthevalidityoftheCredit.
THISCREDITISSUBJECTTOUCPICCPREVAILINGREVISION.
THISISTHEOPERATIVEINSTRUMENT,NOMAILCONFIRMATIONTOFOLLOW.
XXXX
ABCHUNAN
NNNN
（二）简电信用证
CHINAIMP.&EXP.CORP.GUANGDONG指示开证行开立信开信用证（issuebyairmail），中国银行广东省分行于次日寄送信开信用证并向通知行发送简电信用证。
MSGNOLCNO.
TO:
BANKERSTRUST
FM:
BANKOFCHINA,GUANGzZHOUBRANCH
DATE:
MAY10,2003
TESTxxxFORUSD
PLEASEADVISEBENEFICIARYTHATWEISSUEDIRREVOCABLECREDITNO. 230BS-453222ON US
FAVOUR:
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD.
HONGKONGTEL:
8215888/8215688受益人！
ACCOUNT:
AMOUNT:
USD77,495.79
EXPIRY:
JULY30,2003incountryofbeneficiary
COVERINGGOODS:
COMPONENTSFORSOPHO-S
451482-155200
SHIPMENTFROM AMSTERDAM
TO GUANGZHOULATEST JULY15,2003
THISISNOTANOPERATIVEINSTRUMENT,AIRMAILOPERATIVEINSTRUMENTTOFOLLOW.
三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。
:
40Aformofdocumentarycredit:
:
20documentarycreditnumber:
230BS-453222
:
31Cdateofissue:
11,MAY,2003
:
31D
升级会员 