国际结算审单实务.docx

国际结算审单实务.docx

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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

PracticeOne:

Pleaseexaminethefollowingdocs.againstthefollowingL/C.

跟单信用证

NameofIssuingBank

Irrevocable

No.1234

BankoBinko

Documentarycredit

Panama,Rep.ofPanama

PlaceandDateofIssue:

PanamaMay29.2002

ExpiryDateandPlaceforPresentationofDocuments

ExpiryDate:

June172002

Applicant:

PlaceofPresentation:

Hongkong

ImporiadoresElectronicosS.A

Beneficiary:

147AvenidaSanJose

ElectronicDistributors

Panama,Rep.ofPanama

217DesVoeuxRoad,Central

AdvisingBank:

Hongkong

AsianInternationalBankandTrustCo.

Amount:

Hongkong

ApproximatelyUSD.110,000.00

Partialshipments:

□allowed

notallowed

CreditavailablewithNominatedBank:

Transhipment:

□allowed

notallowed

FreelyNegotiation

Insurancecoveredbybuyers

□bypaymentatsight;

ShipmentasdefinedinUCP500Article46From:

PortofHongKong

FortransportationtoPuertoArmuelles,Panama.

NotlatethanJune9,2002

□bydeferredpaymentat;

□byacceptanceofdraftsat;

bynegotiation

Againstthedocumentsdetailedhere-in;

AndBeneficiary’sdraft（s）drawnonBankoBinko

Panama,Rep.ofPanama

Documentsrequired:

SignedCommercialInvoice

Certificateoforigin

Fullsetofclean“onboard”oceanbillsofladingconsignedtotransitariosPanama.

Covering:

Televisions,VCRS,VideoRecorderandsparepartsofJapaneseoriginand10,000VHscassettesofChineseoriginasperpurchaseorder1714-XCFRPuertoArmuelles,Panama,Incoterms2000.

Draftstobemarked“DrawnunderBankoBinko,Panama,DocumentaryCreditNo.1234.IssuedonMay292002”.

Documentstobepresentedwithin□daysafterthedateofshipmentbutwithinthevalidityofL/C

Weherebyissue…

Signature

BankoBinko

Panama,Rep.ofPanama

Draft

USD122,500.00

HongkongJune18,2002

Atsight

PaytotheorderofElectronicDistributingAssociates

Onehundredtwenty-twothousandfivehundredUSDollarsonly

To:

BankoBinko

PanamaSignature

×××

ElectronicDistributingAssociates

ElectronicDistributingAssociated

Invoice

Soldto:

ImportadoraElectroniscaS.AJune17.2002

Panama.Rep.ofPanamaTerms:

DocumentaryCredit

InvoiceNo.741purchaseorderNo.1741

PackingDescriptionPrice

1ContainerTelevisions,VCRs,Video

RecordersUSD100,000.---

VHscassettesUSD5,500.---

FOBFactoryUSD105,500.---

HandlingUSD150.---

FreightUSD16.850.---

TotalC&FPanamaUSD122,500.---

Signature

ElectronicDistributingAssociates

HongkongConsolicatorsInc.asagents

原产地证明

Consignor:

No.Hk764187

Original

ElectronicDistributingAssociates

CertificateofOrigin

HongkongConsolidators,Inc.asagents

Consignee:

CountryofOrigin

BankoBinko

JAPAN

Panama.Rep.ofPanama

Transportdetails:

Ocean

M/VAltemares

Item,number,marks,numberandtypeofpackages,descriptionofgoods:

Container

ContainingTelevisions,VCRs,VideoRecordersandsparepartsand

100,000VHscassettesasperpurchaseorder1714

Theundersignedauthoritycertifiesthatthegoodsdescribedaboveoriginateinthecountryshownabove.

Panamanian-----HongkongChamberofCommerce

PlaceandDateofIssue,nameandsignatureofcompetentauthority:

June9,2002Hongkong

Signature

×××

Panamanian-HongKong

ChamberofCommerce

海运提单

Formultimodaltransportorporttoportshipment

Shipper:

ElectronicDistributingAssoiates

HongkongCosolidators.Inc.asagents

VoyageNo.59E

Shipper’sreference:

EDA-PA4576

Consignee:

Toorderof

TransitariosPanama

Carrier:

LHRLines

Notifyaddress（carriernotresponsibleforfailuretonotify）:

ImportadoraElectronica.S.A

147.AvenidaSanJose

Panama.Rep.ofPanama

Placeofreceipt（applicableonlywhendocumentusedformultimodaltransport）:

OceanVessel:

M/VAltamares

Portofloading:

HongKong

Placeofdelivery（applicableonlywhendocumentusedformultimodaltransport）:

Portofdischarge:

PuertoArmuelles,Panama

ContainerNo.No.andtypeofpackagesGrossweight（kg）Measurements（cbm）

MarksandNo.descriptionofgoods

1ContainerTVs,VCRs,Spareparts

andCassettes

Aboveparticularsasdeclaredbyshippers

TotalNo.ofcontainers/PackagesreceivedbytheCarriers:

1

Shippersdeclaredvalue:

USD122,500.00

Receivedfromthecarrier…

Freightandcharge:

CollectUSD16,800.00

PlaceandDateofIssue

HongKongJune9.2002

Numberoforiginalsissued:

1

Signature

×××

XYZCompanyasagents

PracticeTwo:

PleaseexaminethefollowingdocsagainstthefollowingL/C

FROM:

ROYALBANKOFCANADA,PAYMENTSCENTRE,MONTREAL

TO:

BANKOFCHINA,JIANGSUBR.NANJINGCHUNGKUO

MT700ISSUEOFADOCUMENTARYCREDIT

27/SEQUENCEOFTOTAL:

1/1

40A/FORMOFDOCUMENTARYCREDIT:

IRREVOCABLE

20/DOCUMENTARYCREDITNUMBER:

178460M05501

31C/DATEOFISSUE02/08/30

31D/DATEANDPLACEOFEXPIRY:

02/10/15THEPROFCHINA

50/APPLICANT:

EMVALCREATIONINC.

55MOLIEREST.

MONTREAL,QUEBEC

H2RIN7

59/BENEFICIARY:

CHINAJIANGSUTEXTILESIMPORTANDEXPORTCORP.

23MAFUSTREET

NANJING,THEPROFCHINA210002

32B/AMOUNTANDCURRENCY:

17280,00CANADLANDOLLAR

39B/MAXIMUMCREDITAMOUNT:

MAXIMUM

41D/AVAILABLEWITH…BY…ANYBANKBYNEGOTIATION

42D/DRAWEE:

ROYALBANKOFCANADA

TRADESERVICECENTRE

TORONTOMONTREALM5J1J5

43P/PARTIALSHIPMENT:

PERMITTED

43T/TRANSHIPMENT:

PERMITTED

44A/LOADONBOARD/DISPATCH/TAKINGINCHARGEAT/FROM:

THEPROFCHINA

44B/FORTRANSPORTATIONTO…

MONTREALQUEBECCANADA

44C/LATESTDATEOFSHIPMENT:

020930

45A/DESCRIPTIONOFGOODS:

S/C02JC044PRINTEDFLANNELETTE90CM16000METERSASSORTEDPRINTS,PRINTSASPERSALESCONTRACTATCAD1,08PERMETER

COST,INSURANCE+FREIGHTMONTREALQUEBECCANADA

46A/DOCUMENTSREQUIRED:

+FULLSETCLEAN“ONBOARD”MARINEBILLOFLADINGDATEDNOLATERTHANSEPTEMBER302002MAEKED‘FREIGHPREPAID’MADEOUTTOTHEORDEROFROYALBANKOFCANADAANDNOTIFYEMVALCREATIONSINC55MOLIEREST.MONTREALQUEBECH2RIN7ANDEVIDENCINGSHIPMENTVIAWESTCOASTVESSELONLY

+ORIGINALAND2COPIESOFMARINEINSURANCEPOLICYORCERTIFICATE

COVERINGALLRISKSINCLUDINGWARRISKSASPERCIC.DATEDJAN.1/81

FORCIFVALUEPLUS10PCTINNEGOTIABLEFORMWITHLOSSPAYABLE

TOROYALBANKOFCANADAINMONTREALCANADA

+COMMERCIALINVOICE

+CANADACUSTOMSINVOICE

+PACKINGLIST

+COPYOFINSURANCEPREMIUMRECEIPT

+COPYOFFREIGHTRECEIPT

+BENEFICIARY’SCERTIFICATESTATINGTHATONECOPYOFINVOICEHAS

BEENSENTTOGORDONPACIFICENIERPRISESINC.

+ORIGINALOFEXPORTLICENCE

47/ADDITIONALCONDITONS:

CONTAINERSHIPMENTPERMITTED.

DOCUMENTSTOBESENTBYCOURIERORREGISTEREDAIRMAILTOUS.

ADISCRIPANCYFEEOFCAD50.00ISPAYABLEBYTHEBENEFICIARYFOREACHDRAWINGPRESENTEDWITCHDOCSNOTSTRICTLYCOMPLYWLTHTHETERMSOFTHISLETTEROFCREDIT.

48/RERIODFORPRESENTATION:

DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFITERDATEOFTRANSPORTDOCUMENTSBUTBEFOREEXPIRYDATEOFCREDIT.

72/SENDERTORECEIVERINFORMATION:

PLEASEADVISEBENEFICIARYIMMEDIATELY.

06022312

Drawnunder:

RoyalBankofCanada,PaymentsCenter,MontrealIrrevocableL/CNo.:

178460M0501

Dated:

Sept.30,2002

Inv.No.SU154427-6ExchangeforCAD17280.00JiangsuOct.4,2002

AtsightofthisFIRSTofExchange（SecondofExchangebeingunpaid）PaytotheorderofBankofChinaJiangsuBranch

ThesumofCANADIANDOLLARSSEVENTEENTHOUSANDTWOHUNDRBDONLY

TO:

ROYALBANKOFCANADA

TRADESERVICECENTRE

TORONTOMONTREALM5J1J5

CHINAJIANGSUTEXTILESIMPORTAND

EXPORTCORPORATION

LIUJINDUO

GeneralManager

CHINAJIANGSUTEXTILESIMPORTAND

EXPORTCORP.23MAFUSTREETNANJING.

THEPROFCHINA210002

INVOICE

EMVALCREATIONINC.55MOLIEREST.InvoiceNumber:

SU154427-6Z

MONTREAL.QUEBECH2RIN7S/CNo:

02JC044

Dateofinvoice:

Sep.23.2002

From:

ThePROFCHINATo:

QUEBBC.CANADA

L/CNo:

178460M05501ISSUEDBY:

ROYALBANKOFCANADA,PAYMENTSCENTRE,MONTREAL

MarksandNumbers

EMAL

02JC044/L071

MONTREAL

TTL:

32Bales

DescriptionofGoods:

16000METERSCOST,TNSURANCE+FREIGHT

TotalAmount

MONTREAL,QUEBEC,CANADA

S/C02JC044PRINTEDFLANNELETTE90CM

ASSORTEDPRINTS,PRINTSASPERSALESCONTRACTCAD17280.00

@CAD1.08/M

PACKEDIN32BALESONLY

ASPERS/CNo.02JC044

DESIGNS:

BABYBLOCKS-BEAR4000METERS

HEART-BEAR4000METERS

ELEPHANT4000METERS

BLOCKS-STRIPE4000METERS

CHINAJIANGSUTEXTILESIMPORTANDEXPORT

CORP.NANJINGCHINA

CERTIFICATE

Nanjing

EMVALCREATIONSINC.55MOLIEREST.,

MONTREAL,QUEBECH2RIN7

Towhomitmayconcern:

Re:

invoiceNo:

SU154427-6Z

WECERTIFYTHAT:

ONECOPYOFINVOICEHASBEENSENTTOGORDONPACIFICENTERPRISESINC.

DATE:

SEP.25.2002

CHINAJIANGSUTEXTILESIMPORTANDEXPORT

CORPORATION

NANJING,CHINA.

SIGN.

1.Exporter（name,fulladdress,country）

CHINAJIANGSUTEXTILESIMPORT

ANDEXPORT,23MAFUSTREET

NANJING,THEPROFCHINA210002

ORIGINAL

NO.663210

3.Quotayear

2002

4.CategoryNo

32A

5.Consignee（name,fulladdress,country）

EMVALCREATIONSINC.,

55MOLIEREST.,

MONTREAL,QUEBEC

H2RIN7

EXPORTLICENCE

（Textileproducts）

6.Countryoforigin:

CHINA

7.Countryofdestination

MONTREAL

8.Placeanddateofshipment

Meansoftransport

FROMTHEPROFCHINATOMONTREAL

QUEBEC,CANADABYSEADURING

SEPANDOCT.2002

9.Supplementarydetails

10.Marksandnumbers–NumberandKindof

Packages-DescriptionofGoods

EMVALS/C02JC0044PRINTED

02JC0044/LOT1FLANNELETTE

MONTREALSU154427-6

TTL:

32BALES

11.Quantity

2240KGS

12.FOBValue

CAD16,076.00

PACKEDIN32BALESONLY

TTL:

SAYTWOTHOUSANDTWOHUNDREDKGSONLY

M.I.DNAME:

DO