结算实验答案4讲解.docx

1、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，CHINA IMP. & 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。APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITLC NO.230BS-453222致：中国银行广东省分行TO: BANK OF CHINA, GUANGDONG BRANCH 日期： DATE: MAY 10, 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Please issue by air

2、mail/cable an irrevocable letter of credit as follows有效期Expiry Date: July 30, 2003在受益人所在国In the beneficiarys country申请人APPLICANT(Name & Address) CHINA IMP. & EXP. CORP. GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777受益人Beneficiary(Name & Address)PHILIPS HONG KONG LI

3、MITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION)金额Amount(in figures and words)USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY本证使用时，汇票由

4、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。 Available by draft drawn, at your option, on us/you or your correspondent at sight for 100% of the invoice value accompanied by the following documents.X商业发票一式 份标明信用证号码和合同号码。Signed commercial invoice in 4 copies indicating L/C No. and Contract No.全套清洁已装船海

5、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Full set of clean on board OCEAN BILLS OF LADING /FORWARDING AGENTS RAILWAY CARGO RECEIPTS made out to order and endorsed in blank, marked FREIGHT PREPAID/FREIGHT TO COLLECT and notify_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。Clean Air WayBill consigned

6、 to your bank marked Freight Collect showing this L/C No. and notify the applicant with full address.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。Insurance policy/certificate in copies blank endorsed, for pct of the CIF value showing claims payable at destination in

7、the same currency as the draft and covering: Institute Cargo Clauses(A/B/C), institute War Clauses and Institute S.R.C.C.Clauses.X装箱单或重量单 份Packing list/weight memo in 4 copiesX由 出具之品质证 份Certificate of quality in 4 copies issued by the manufacturers.X由 出具之产地证 份Certificate of origin in 3 copies issued

8、 by the Chamber of Commerce in the country of OriginXBeneficiarys copy of cable to the accountees advising shipment immediately after shipment made装运货物Covering shipment of :COMPONENTS FOR SOPHO-S 451482-155200 SHIPPING MARKS=03EMHKHNCT02002 QUANTITY: 1 LOT FCA AMSTERDAM GUANGZHOU CHINA由shipment from

9、 AMSTERDAM装运至To GUANGZHOU不迟于Latest: July 15, 2003分批装运Partial ShipmentsX准许allowed禁止prohibited转运TransshipmentX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）。OTHER TERMS AND CONDITIONS(These shall prevail over all printed terms in case of any apparent conflict)中国广州以外的一切银行费用由受益人负担。All banking

10、charges outside Guangzhou, China are for beneficiarys account.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。Documents must be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit. 开证申请人签章 Stamp & Signature of Applicant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

11、约Subject to UCP ICC prevailing revision）申请人公司CHINA IMP. & EXP. CORP. GUANGDONG受益人公司PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688通知行是否已由申请人指定？没有信用证到期地点和时间在受益人所在国In the beneficiarys countryExpiry Date: July 30, 2003受益人开立汇票的要

12、求金额：USD77,495.79；期限：即期单据种类、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： July 15, 2003能否分运？能否转运？分运：允许转运：允许银行费用由哪方支付？受益人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。开证行处理信用证业务的依据是什么？UCP500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

13、权，即开证行的付款是终局性的付款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CHINA IMP. & 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。 Date and place of issue:MAY 10,2003Date and place of expiryJULY 30,2003in country of beneficiaryApplicant:CHINA IMP.& EX

14、P.CORP.GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777BeneficiaryPHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F., HOPEWELL CENTRE,17 KENNEDY RD., HONG KONG TEL: 8215888/8215688Advising Bank: BANKERS TRUST HONG KONGAmount: USD77,495.79SAY U.S.DOLLARS S

15、EVENTY SEVEN THOUSAND FOURHUNDRED NINETY FIVE AND CENTS SEVENTY NINEONLYPartial shipmentsallowednot allowedTransshipmentallowednot allowedCredit available with ANY BANK:by payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed hereinand of your

16、 drafts at sight for FULL invoice value drawn on us.Shipment from AMSTERDAMfor transportation to GUANGZHOU, CHINALatest JULY 15, 2003Signed commercial invoice in FOUR copies indicating L/C No. and Contract No.Full set of clean on board marine bills of lading made out to order, endorsed in blank and

17、marked FREIGHT PREPAID/TO COLLECT and to notify:Insurance policy or certificate in duplicate blank endorsed, forpct of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses( ), Institute War Clauses and Institute S.R.C.C. Clause.Pa

18、cking list/Weight memo in FOUR copies.Certificate of quality in FOUR copies issued by THE MANUFACTURERS.Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.BENEFICIARY S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT

19、 EFFECTED.CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO AND NOTIFY THE APPLICANT WITH FULL ADDRESS.Covering shipment of:COMPONENTS FOR SOPHO-S451482-155200 QTY: ONE LOTSHIPPING MARKS =03EMHKHNCT02002GUANGZHOU CHINAFCA AMSTERDAMOTHER TERMS AND CONDITIO

20、NS:All banking charges outside Guangzhou,China are for beneficiarys account.Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.We hereby issue the Irrevocable Documentary Credit in your favour. It is subject to t

21、he Uniform Customs and Practice for Documentary Credit(1993 Revision, International Chamber of Commerce,Paris,France,Publication No.500) and engages us in accordance with the terms thereof. The number and the date of the Credit and the name of our bank must be quoted on all drafts required.For BANK

22、OF CHINA GUANGDONG PROVINCIAL BRANCH Authorized Signature(s)INSTRUCTIONS OF NEGOTIATING BANK:1.Each presentation must be noted on the reverse of this advice.2.All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINAGUANGDONG PROVINCIAL BRANCHINTERNATIONAL DEPARTMENT

23、.12/F, FINANCIAL BLDG.,DONGFENGXI RD.GUANGZHOU, CHINA3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms TO: BANKERS TRUST HONG KONG 给谁发的FM:BANK OF CHINA, GUANGDONG BRANCH 来自哪个银行DATE：MAY 10,2003TEST：ATTN: L/C ADVISI

24、NG DEPTWE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT AS FOLLOWS:DOC. CREDIT NUMBER:230BS-453222EXPIRY DATE N PLACE: JULY 30,2003in country of beneficiaryAPPLICANT:CHINA IMP. & EXP. CORP. GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777BENEFICIARY:PHILIPS HONG KO

25、NG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688CURR/AMOUNT:USD77,495.79AVAILABLE WITH:BANK OF CHINADRAFT(S) AT* SIGHT FOR100% invoice VALUE ON USDOCUMENTS REQUIRED:- - commercial invoice、Packing list/Weight memo、Certificate of quality、- Ce

26、rtificate of origin、CLEAN AIR WAYBILL、ADVISING SHIPMENT（装船发货通知书）PRESENTATION PERIOD:Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.COVERING SHIPT OF GOODS: COMPONENTS FOR SOPHO-S451482-155200 DELIVERY TERMS:S

27、HIPPING MARK: 03EMHKHNCT02002 QUANTITY: 1 LOT FCA AMSTERDAM GUANGZHOU CHINALOADING/DESPATCH AT/FM: AMSTERDAMFOR TRANSPORTATION TO:GUANGZHOU, CHINALATEST DATE OF SHIPMENT:Latest JULY 15, 2003PARTIAL SHIPMENT:ALLOWEDTRANSSHIPMENT:ALLOWEDADDITIONAL CONDITIONS:-All banking charges outside Guangzhou,Chin

28、a are for beneficiarys account.-Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.THIS CREDIT IS SUBJECT TO UCP ICC PREVAILING REVISION.THIS IS THE OPERATIVE INSTRUMENT, NO MAIL CONFIRMATION TO FOLLOW.XXXXABC HU

29、NANNNNN（二）简电信用证CHINA IMP. & EXP. CORP. GUANGDONG指示开证行开立信开信用证（issue by airmail），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。 MSG NO LC NO.TO:BANKERS TRUSTFM:BANK OF CHINA, GUANGzZHOU BRANCHDATE:MAY 10,2003TEST x x x FOR USDPLEASE ADVISE BENEFICIARY THAT WE ISSUED IRREVOCABLE CREDIT NO.230BS-453222 ONUSFAVOUR:PHI

30、LIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688 受益人！ACCOUNT: AMOUNT:USD77,495.79EXPIRY:JULY 30,2003in country of beneficiaryCOVERING GOODS: COMPONENTS FOR SOPHO-S451482-155200 SHIPMENT FROMAMSTERDAMTOGUANGZHOULATESTJULY 15, 2003THIS IS NOT AN OPERATIVE INSTRUMENT, AIRMAIL OPERATIVE INSTRUMENT TO FOLLOW.三 SWIFT开证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。:40A form of documentary credit: :20 documentary credit number: 230BS-453222:31C date of issue: 11, MAY, 2003:31D