国际结算审单实务.docx

1、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Practice One: Please examine the following docs. against the following L/C.跟单信用证Name of Issuing BankIrrevocableNo.1234Banko BinkoD

2、ocumentary creditPanama, Rep. of PanamaPlace and Date of Issue: Panama May 29.2002Expiry Date and Place for Presentation of DocumentsExpiry Date: June 17 2002Applicant:Place of Presentation: Hongkong Imporiadores Electronicos S.ABeneficiary: 147 Avenida San JoseElectronic DistributorsPanama, Rep. of

3、 Panama217 Des Voeux Road, CentralAdvising Bank:HongkongAsian International Bank and Trust Co.Amount:Hongkong Approximately USD.110,000.00Partial shipments:allowed not allowedCredit available with Nominated Bank:Transhipment: allowed not allowedFreely NegotiationInsurance covered by buyers by paymen

4、t at sight; Shipment as defined in UCP500 Article 46 From: Port of HongKong For transportation to Puerto Armuelles, Panama.Not late than June 9, 2002 by deferred payment at; by acceptance of drafts at; by negotiationAgainst the documents detailed here-in; And Beneficiarys draft(s) drawn on Banko Bin

5、koPanama, Rep. of PanamaDocuments required:Signed Commercial InvoiceCertificate of origin Full set of clean “on board” ocean bills of lading consigned to transitarios Panama.Covering:Televisions, VCRS, Video Recorder and spare parts of Japanese origin and 10,000 VHs cassettes of Chinese origin as pe

6、r purchase order 1714-X CFR Puerto Armuelles, Panama, Incoterms 2000.Drafts to be marked “Drawn under Banko Binko, Panama, Documentary Credit No.1234. Issued on May 29 2002 ”.Documents to be presented within days after the date of shipment but within the validity of L/CWe hereby issue Signature Bank

7、o Binko Panama, Rep. of PanamaDraftUSD 122,500.00Hongkong June 18, 2002At sightPay to the order of Electronic Distributing AssociatesOne hundred twenty-two thousand five hundred US Dollars onlyTo: Banko Binko Panama Signature Electronic Distributing AssociatesElectronic Distributing AssociatedInvoic

8、eSold to: Importadora Electronisca S.A June 17.2002Panama. Rep. of Panama Terms: Documentary CreditInvoice No.741 purchase order No.1741 Packing Description Price1 Container Televisions, VCRs, VideoRecorders USD 100,000.-VHs cassettes USD 5,500.-FOB Factory USD 105,500.- Handling USD 150.-Freight US

9、D 16.850.- Total C&F Panama USD 122,500.- Signature Electronic Distributing Associates Hongkong Consolicators Inc. as agents原产地证明Consignor:No.Hk 764187 Original Electronic Distributing AssociatesCertificate of Origin Hongkong Consolidators, Inc. as agentsConsignee:Country of OriginBanko Binko JAPANP

10、anama. Rep. of PanamaTransport details: Ocean M/V AltemaresItem, number, marks, number and type of packages, description of goods:ContainerContaining Televisions, VCRs, Video Recorders and spare parts and100,000 VHs cassettes as per purchase order 1714The undersigned authority certifies that the goo

11、ds described above originate in the country shown above.Panamanian-Hongkong Chamber of CommercePlace and Date of Issue, name and signature of competent authority:June 9,2002 HongkongSignature Panamanian-Hong KongChamber of Commerce海运提单For multimodal transport or port to port shipmentShipper:Electron

12、ic Distributing AssoiatesHongkong Cosolidators. Inc.as agentsVoyage No.59EShippers reference: EDA-PA 4576Consignee:To order ofTransitarios PanamaCarrier: LHR LinesNotify address(carrier not responsible for failure to notify):Importadora Electronica. S.A147. Avenida San JosePanama. Rep. of PanamaPlac

13、e of receipt (applicable only when document used for multimodal transport):Ocean Vessel: M/V AltamaresPort of loading: HongKongPlace of delivery(applicable only when document used for multimodal transport):Port of discharge: Puerto Armuelles, PanamaContainer No. No. and type of packages Gross weight

14、(kg) Measurements(cbm)Marks and No. description of goods1 Container TVs, VCRs, Spare partsand CassettesAbove particulars as declared by shippersTotal No. of containers/Packages received by the Carriers: 1Shippers declared value:USD 122,500.00Received from the carrierFreight and charge:Collect USD 16

15、,800.00Place and Date of IssueHongKong June 9.2002Number of originals issued: 1Signature XYZ Company as agentsPractice Two: Please examine the following docs against the following L/CFROM: ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREALTO: BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUOMT700 ISSUE OF A DOCUMENTARY CREDIT27/ SEQUENCE OF TOTAL: 1/140A/