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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 BinkoDocume

2、ntary 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 Pana

3、ma217 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 payment at

4、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 BinkoPanam

5、a, 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 per purcha

6、se 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 Banko Binko

7、Panama, Rep。 of PanamaDraftUSD 122,500.00Hongkong June 18, 2002At sightPay to the order of Electronic Distributing AssociatesOne hundred twentytwo thousand five hundred US Dollars onlyTo: Banko Binko Panama Signature Electronic Distributing AssociatesElectronic Distributing AssociatedInvoiceSold to:

8、 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 USD 16。850。-

9、 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 JAPANPanama. Rep

10、. 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 goods describ

11、ed 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:Electronic Distrib

12、uting 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 PanamaPlace of recei

13、pt (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(kg) Measu

14、rements(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 16,800.00Pla

15、ce 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 DOCUMENTAR

16、Y CREDIT27/ SEQUENCE OF TOTAL: 1/140A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE20/ DOCUMENTARY CREDIT NUMBER:178460M0550131C/ DATE OF ISSUE 02/08/3031D/ DATE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA50/ APPLICANT:EMVAL CREATION INC.55 MOLIERE ST.MONTREAL, QUEBECH2R IN759/ BENEFICIARY: CHINA JIANG

17、SU TEXTILES IMPORT AND EXPORT CORP. 23 MAFU STREET NANJING, THE PR OF CHINA 21000232B/ AMOUNT AND CURRENCY: 17280,00 CANADLAN DOLLAR39B/ MAXIMUM CREDIT AMOUNT: MAXIMUM41D/ AVAILABLE WITHBYANY BANK BY NEGOTIATION42D/ DRAWEE: ROYAL BANK OF CANADA TRADE SERVICE CENTRE TORONTO MONTREAL M5J 1J543P/ PARTI

18、AL SHIPMENT: PERMITTED43T/ TRANSHIPMENT: PERMITTED44A/ LOAD ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM: THE PR OF CHINA44B/ FOR TRANSPORTATION TO MONTREAL QUEBEC CANADA44C/ LATEST DATE OF SHIPMENT: 02093045A/ DESCRIPTION OF GOODS: S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PR

19、INTS AS PER SALES CONTRACT AT CAD 1,08 PER METER COST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA46A/ DOCUMENTS REQUIRED:+FULL SET CLEAN “ON BOARD” MARINE BILL OF LADING DATED NO LATER THAN SEPTEMBER 30 2002 MAEKED FREIGH PREPAIDMADE OUT TO THE ORDER OF ROYAL BANK OF CANADA AND NOTIFY EMVAL CREATIONS

20、INC 55 MOLIERE ST。 MONTREAL QUEBEC H2R IN7 AND EVIDENCING SHIPMENT VIA WEST COAST VESSEL ONLY+ ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY OR CERTIFICATE COVERING ALL RISKS INCLUDING WAR RISKS AS PER CIC。 DATED JAN。 1/81FOR CIF VALUE PLUS 10PCT IN NEGOTIABLE FORM WITH LOSS PAYABLETO ROYAL BANK

21、OF CANADA IN MONTREAL CANADA+ COMMERCIAL INVOICE+ CANADA CUSTOMS INVOICE+ PACKING LIST+ COPY OF INSURANCE PREMIUM RECEIPT+ COPY OF FREIGHT RECEIPT+ BENEFICIARYS CERTIFICATE STATING THAT ONE COPY OF INVOICE HASBEEN SENT TO GORDON PACIFIC ENIERPRISES INC。+ORIGINAL OF EXPORT LICENCE47/ ADDITIONAL CONDI

22、TONS:CONTAINER SHIPMENT PERMITTED.DOCUMENTS TO BE SENT BY COURIER OR REGISTERED AIRMAIL TO US. A DISCRIPANCY FEE OF CAD 50.00 IS PAYABLE BY THE BENEFICIARY FOR EACH DRAWING PRESENTED WITCH DOCS NOT STRICTLY COMPLY WLTH THE TERMS OF THIS LETTER OF CREDIT。48/ RERIOD FOR PRESENTATION: DOCUMENTS MUST BE

23、 PRESENTED WITHIN 15 DAYS AFITER DATE OF TRANSPORT DOCUMENTS BUT BEFORE EXPIRY DATE OF CREDIT。72/ SENDER TO RECEIVER INFORMATION: PLEASE ADVISE BENEFICIARY IMMEDIATELY。06022312Drawn under: Royal Bank of Canada, Payments Center, Montreal Irrevocable L/C No.: 178460M0501 Dated: Sept. 30, 2002 Inv。 No.

24、 SU154427-6 Exchange for CAD 17280。00 Jiangsu Oct. 4, 2002 At sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of Bank of China Jiangsu Branch The sum of CANADIAN DOLLARS SEVENTEEN THOUSAND TWO HUNDRBD ONLYTO: ROYAL BANK OF CANADA TRADE SERVICE CENTRE TORONTO MONTRE

25、AL M5J 1J5CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORPORATIONLIU JIN DUOGeneral ManagerCHINA JIANGSU TEXTILES IMPORT ANDEXPORT CORP.23 MAFU STREET NANJING.THE PR OF CHINA 210002INVOICEEMVAL CREATION INC。55 MOLIERE ST。 Invoice Number: SU1544276ZMONTREAL. QUEBEC H2R IN7 S/C No: 02JC044 Date of invoic

26、e: Sep。23。2002From: The PR OF CHINA To: QUEBBC。 CANADAL/C No:178460M05501 ISSUED BY: ROYAL BANK OF CANADA,PAYMENTS CENTRE,MONTREAL Marks and NumbersEMAL02JC044/L071MONTREALTTL:32 BalesDescription of Goods:16000METERS COST,TNSURANCE+FREIGHTTotal Amount MONTREAL,QUEBEC,CANADAS/C 02JC044 PRINTED FLANNE

27、LETTE 90CMASSORTED PRINTS, PRINTS AS PER SALES CONTRACT CAD 17280。00CAD 1。08/MPACKED IN 32 BALES ONLY AS PER S/C No.02JC044DESIGNS: BABY BLOCKS-BEAR 4000METERS HEARTBEAR 4000METERS ELEPHANT 4000METERS BLOCKSSTRIPE 4000METERSCHINA JIANGSU TEXTILES IMPORT AND EXPORTCORP. NANJING CHINACERTIFICATENanjin

28、gEMVAL CREATIONS INC。55 MOLIERE ST., MONTREAL, QUEBEC H2R IN7To whom it may concern: Re: invoice No: SU154427-6ZWE CERTIFY THAT:ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENTERPRISES INC。DATE:SEP。25.2002CHINA JIANGSU TEXTILES IMPORT AND EXPORTCORPORATIONNANJING,CHINA.SIGN.1。 Exporter(name,

29、full address, country)CHINA JIANGSU TEXTILES IMPORTAND EXPORT, 23 MAFU STREETNANJING, THE PR OF CHINA 210002ORIGINALNO.6632103。 Quota year 20024。 Category No 32A5. Consignee (name, full address, country)EMVAL CREATIONS INC.,55 MOLIERE ST.,MONTREAL,QUEBECH2R IN7EXPORT LICENCE(Textile products)6. Coun

30、try of origin: CHINA7。 Country of destination MONTREAL8. Place and date of shipment Means of transportFROM THE PR OF CHINA TO MONTREALQUEBEC, CANADA BY SEA DURINGSEP AND OCT.20029. Supplementary details10。 Marks and numbers Number and Kind of Packages-Description of GoodsEMVAL S/C 02JC0044 PRINTED02JC0044/LOT1 FLANNELETTEMONTREAL SU154427-6TTL:32 BALES 11. Quantity 2240KGS12. FOB ValueCAD16,076。00 PACKED IN 32BALES ONLY TTL: SAY TWO THOUSAND TWO HUNDRED KGS ONLYM.I。D NAME: DONGFENG

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