国际结算审单实务精品
【关键字】方法、掌握、了解、特点、方式、标准
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
Documents required:
Signed Commercial Invoice
Certificate 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 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/C
We hereby issue…
Signature
Banko Binko
Panama, Rep. of Panama
Electronic Distributing Associated
Invoice
Sold to: Importadora Electronisca S.A June 17.2002 Panama. Rep. of Panama Terms: Documentary Credit Invoice No.741 purchase order No.1741 Packing Description Price
1 Container Televisions, VCRs, Video
Recorders USD 100,000.---
VHs cassettes USD 5,500.---
FOB Factory USD 105,500.---
Handling USD 150.---
Freight USD 16.850.---
Total C&F Panama USD 122,500.---
Signature
Electronic Distributing Associates
Hongkong Consolicators Inc. as agents
原产地证明
Item, number, marks, number and type of packages, description of goods:
Container
Containing Televisions, VCRs, Video Recorders and spare parts and
100,000 VHs cassettes as per purchase order 1714
The undersigned authority certifies that the goods described above originate in the country shown above. Panamanian-----Hongkong Chamber of Commerce
Place and Date of Issue, name and signature of competent authority:
June 9,2002 Hongkong
Signature
×××
Panamanian-Hong Kong
Chamber of Commerce 海运提单
For multimodal transport or port to port shipment
Container No. No. and type of packages Gross weight(kg) Measurements(cbm) Marks and No.
description of goods 1 Container TVs, VCRs, Spare parts
and Cassettes
Above particulars as declared by shippers
Practice Two: Please examine the following docs against the following L/C
FROM: ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREAL
TO: BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUO
MT700 ISSUE OF A DOCUMENTARY CREDIT
27/ SEQUENCE OF TOTAL: 1/1
40A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE
20/ DOCUMENTARY CREDIT NUMBER:178460M05501
31C/ DA TE OF ISSUE 02/08/30
31D/ DA TE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA
50/ APPLICANT:
EMV AL CREATION INC.
55 MOLIERE ST.
MONTREAL, QUEBEC
H2R IN7
59/ BENEFICIARY:
CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP.
23 MAFU STREET
NANJING, THE PR OF CHINA 210002
32B/ AMOUNT AND CURRENCY:
17280,00 CANADLAN DOLLAR
39B/ MAXIMUM CREDIT AMOUNT: MAXIMUM
41D/ A V AILABLE WITH…BY…ANY B ANK BY NEGOTIATION
42D/ DRAWEE: ROY AL BANK OF CANADA
TRADE SERVICE CENTRE
TORONTO MONTREAL M5J 1J5
43P/ PARTIAL SHIPMENT: PERMITTED
43T/ TRANSHIPMENT: PERMITTED
44A/ LOAD ON BOARD/DISPA TCH/TAKING IN CHARGE AT/FROM:
THE PR OF CHINA
44B/ FOR TRANSPORTA TION TO…
MONTREAL QUEBEC CANADA
44C/ LATEST DATE OF SHIPMENT: 020930
45A/ DESCRIPTION OF GOODS:
S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT AT CAD 1,08 PER METER
COST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA
46A/ DOCUMENTS REQUIRED:
+FULL SET CLEAN “ON BOARD” MARINE BILL OF LADING DATED NO LATER THAN SEPTEMBER 30 2002 MAEKED ‘FREIGH PREPAID’MADE OUT TO THE ORDER OF ROY AL BANK OF CANADA AND NOTIFY EMV AL CREATIONS INC 55 MOLIERE ST.
MONTREAL QUEBEC H2R IN7 AND EVIDENCING SHIPMENT VIA WEST COAST VESSEL ONL Y
+ ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY OR CERTIFICATE
COVERING ALL RISKS INCLUDING W AR RISKS AS PER CIC. DA TED JAN. 1/81
FOR CIF VALUE PLUS 10PCT IN NEGOTIABLE FORM WITH LOSS PAY ABLE
TO ROYAL BANK OF CANADA IN MONTREAL CANADA
+ COMMERCIAL INVOICE
+ CANADA CUSTOMS INVOICE
+ PACKING LIST
+ COPY OF INSURANCE PREMIUM RECEIPT
+ COPY OF FREIGHT RECEIPT
+ BENEFICIARY’S CERTIFICATE STATING THAT ONE COPY OF INVOICE HAS
BEEN SENT TO GORDON PACIFIC ENIERPRISES INC.
+ORIGINAL OF EXPORT LICENCE
47/ ADDITIONAL CONDITONS:
CONTAINER SHIPMENT PERMITTED.
DOCUMENTS TO BE SENT BY COURIER OR REGISTERED AIRMAIL TO US.
A DISCRIPANCY FEE OF CAD 50.00 IS PAY ABLE BY THE BENEFICIARY FOR EACH
DRAWING PRESENTED WITCH DOCS NOT STRICTLY COMPL Y WLTH THE TERMS OF THIS LETTER OF CREDIT.
48/ RERIOD FOR PRESENTATION:
DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFITER DATE OF TRANSPORT DOCUMENTS BUT BEFORE EXPIRY DATE OF CREDIT.
72/ SENDER TO RECEIVER INFORMA TION:
PLEASE ADVISE BENEFICIARY IMMEDIA TEL Y.
THE PEOPLE’S INSURANCE COMPANY OF CHINA Head Office: BEIJING Established in 1949
INSURANCE POLICY
NVOICE NO. SU154427-6 ORIGINAL POLICY NO. NK08/02095576
THIS POLICY OF INSURANCE WITNESSES TRAT THE PEOPLE’S INSURANCE COMPANY OF CHINA
(HEREINAFTER CALLED THE COMPANY)
AT THE REQUEST OF CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. TO THE ORDER OF ROY AL BANK OF CANADA HEREINAFTER CALLED “THE INSURED”AND IN CONSIDERA TION OF THE AGREED PREMIRM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTA TION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON
TOTAL AMOUNT INSURED:CANADIAN DOLLARS NINETEEN THOUSAND ONL Y. PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEY ANCE S.S GANG JI 8189 SLG ON OR ABT as per B/L FROM CHINA PORT TO MONTREA, QUEBEC, CANADA CONDITIONS:
COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES(1/1/1981)
OF THE PEOPLE’S INSURANCE COMPANY OF CHINA.(ABBREVIATED AS I.C.C ALL RISKS).
(WAREHOUSE TO WAREHOUSE CLAUSE IS INCLUDED)
NUMBER OF ORIGINAL: ONE
IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIA TE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER:
TOPLIS AND HARDING OF CANADA LID.
2190 BOULEV ARO RENE LEVESQUE QUEST
MONTREAL QUEBEC H3H JR6 CANADA
Tel : (514) 933-3848
Telex: 05-25335 THE PEOPLE’S INSURANCE CO.OF CHINA
CLAIM PAYABLE A T CHINA JIANGSU BRANCH
DATE: SEP.30.2002 NANJING sign
RAN-STAR INERNATIONAL CARGO SERVICE CO.LTD
审单记录卡
国际结算审单实务总结