苏州经贸院单证实训及答案.doc

实训一 信用证内容分析实训一 信用证内容分析 一 实训目的和要求一 实训目的和要求 1 实训目的 通过本次实训 使学生掌握信用证主要条款的翻译和分析 2 实训要求 1 准确翻译信用证条款 2 分析信用证主要条款 二 实训主要内容二 实训主要内容 翻译信用证条款 分析信用证主要条款和回答问题 三 实训三 实训预备知识预备知识 1 信用证简介 信用证 LETTER OF CREDIT 是一种书面文件 是一家银行 开证行 根据客户 申请人 的要求和指示 或以其自身的名义 向受益人开立的 在一定期限内凭规定的 单据支付一定金额的书面承诺 UCP 600 明确规定 信用证方式下 各有关当事人处 理的只是单据 而不是单据所涉及的货物 服务或其他行为 明确了信用证交易的标的是 单据 信用证作为国际贸易货款结算中使用最广泛的支付方式之一 解决了买卖双方互不信 任的矛盾 目前 虽说欧美企业贸易额的 90 是采用非信用证方式进行交易的 但我国企 业使用的比例高达 80 以上 而且由于信用证业务遵循严格的单单一致 单证相符原则 卖方为了得到货款 就需向银行提交信用证规定的各种单据 这使信用证对单据的要求相 对托收和汇付来讲要严格得多 因此掌握信用证制单是对国际商务单证工作人员的一种最 基本的工作能力要求 四 实训操作步骤四 实训操作步骤 1 阅读和分析实训的相关资料 2 翻译信用证的各个条款 3 分析信用证条款 回答相关问题 4 梳理相关不符条款 五 实训资料五 实训资料 信用证分析实训资料信用证分析实训资料 信用证 信用证 Sequence of Total 27 1 1 Form of Doc Credit 40 IRREVOCABLE Doc Credit Number 20 AIB IM06063506 Date of Issue 31 C 060624 Expiry 31 D Date 0606 Place CHINA Applicant Bank 51 A AIBKIE2DXXX AIB BANK DUBLIN Applicant 50 B AND C CANTWELL CC FITTINGS MEADOWLANDS GRANTSTOWN CO WATERFORD Beneficiary 59 GUANGDONG TEXTILES IMPORT AND EXPORT COTTON MANUFACTURED GOODS CO 14 F GUANGDONG TEXTILES MANSIONS 168 XIAO BEI RD GUANGZHOU CHINA Amount 32 B Currency USD Amount 20060 00 Available with by 41 A AIBKE2DXXX AIB BANK DUBLIN BY ACCEPTANCE Drafts at 42 C 30 DAYS SIGHT Drawee 42 A AIBKE2DXXX AIB BANK DUBLIN Partial Shipments 43 P PROHIBITED Transshipment 43 T PERMITTED Loading in charge 44 A GUANGZHOU CHINA For transport to 44 B DUBLIN IRELAND Descript of goods 45 A DRAWER SLIDES AND HANDLES CIF DUBLIN IRELAND Documents required 46 A SIGNED INVOICES IN TRIPLICATE FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT INSURANCE POLICY CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE CERTIFICATE OF CHINA ORIGIN ISSUED BY A RELEVANT AUTHORITY PACKING LIST Additional cond 47 A PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS TRADE FINANCE SERVICES CARRISBROOK HOUSE BALLSBRIDGE DUBLIN 4 IF BILLS OF LADING ARE REQUIRED ABOVE PLEASE FORWARD DOCUMENTS IN TWO MAILS ORIGINALS SEND BY COURIER AND DUPLICATES BY REGISTERED AIRMAIL Details of Charges 71 B BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARY Presentation Period 48 DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS FROM SHIPMENT DATE Confirmation 49 WITHOUT Instructions 78 DISCREPANT DOCUMENTS IF ACCEPTABLE WILL BE SUBJECT TO A DISCREPANCY HANDLING FEE OF EUR100 00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY SPECIAL NOTE ISSUING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST FOR A C OF BENEFICIARY UNLESS OTHERWISE STATED AT APPROPRIATE LIBOR RATE PLUS 1 00 PER CENT MARGIN Send to Rec Info 72 THIS CREDIT IS ISSUED SUBJECT TO THE U C P FOR DOCUMENTARY CREDITS 1993 REVISION I C C PUBLICATIONS NO 500 实训要求 实训要求 1 翻译信用证条款 翻译信用证条款 2 分析信用证 回答以下问题 分析信用证 回答以下问题 1 谁是 ISSUING BANK 2 这是即期 L C 还是远期 L C 为什么 3 L C 的付款方式是哪一种 4 装运期是何时 为什么 5 保险费应该有哪一方承担 为什么 6 装箱单应该提交几份 7 如果货物实际的装运期是 06 年 6 月 16 日 按照交单期的规定 最迟应该在何时 要交单 8 银行费用由谁承担 实训题答案实训题答案 实训一 信用证内容分析实训一 信用证内容分析 1 分析信用证 回答以下问题 1 谁是 ISSUING BANK AIB BANK DUBLIN 2 这是即期 L C 还是远期 L C 为什么 远期信用证 因为汇票付款期限是见票后 30 天付款 3 L C 的付款方式是哪一种 承兑 4 保险费应该有哪一方承担 为什么 由卖方承担 因为所使用的贸易术语为 CIF 5 装箱单应该提交几份 1 份 6 如果货物实际的装运期是 06 年 6 月 16 日 按照交单期的规定 最迟应该在何时 要交单 7 月 7 日交单 7 银行费用由谁承担 受益人承担 实训二 实训二 审证与修改信用证审证与修改信用证 一 实训目的和要求一 实训目的和要求 1 实训目的 通过本次实训 使学生掌握信用证主要条款的翻译和分析 并能够根据贸易合同 审 核信用证条款 找出信用证中存在的问题 2 实训要求 1 准确翻译信用证条款 2 分析信用证主要条款 3 审核信用证中不合理的条款 二 实训主要内容二 实训主要内容 分析信用证主要条款 审核信用证找出不合理条款 三 实训预备知识三 实训预备知识 1 信用证审证要点 从开立方式来看 信用证有信开本和电开本两种 信开本信用证因传递速度较慢且要 使用印鉴 极易被国际诈骗团伙伪造 目前使用较少 电开本信用证主要采用电报 CABLE 电传 TELEX 或 SWIFT 等电讯方式开立 有简电本信用证 全电本信用证和 SWIFT 信用证之分 简电开信用证必须要附上简电证实书才是有效的 而采用 SWIFT 信用 证 传递速度快且成本较低 并且不会被伪造 故被银行广泛使用 信用证是根据买卖合同开立的 一经开出 便不再受合同的约束而成为一项独立文件 若信用证内容与合同不符 就可能使卖方失去在交易磋商中力争的利益 所以卖方对信用 证的审核就显得非常重要 审核信用证是银行和出口企业共同承担的任务 其中银行主要负责鉴别信用证的真伪 通常由通知行负责进行审核 而出口企业则是将信用证条款与合同条款逐项逐句进行对照 从而审核信用证的内容与买卖合同条款是否一致 若不一致就要求开证申请人进行修改 出口企业主要是从以下几点进行审核的 1 对照买卖合同条款 审核信用证是否为 不可撤销 开证申请人 受益人名址是 否正确 商品名称 规格 包装等 商品数量 金额大小写 货币种类是否与合同相符 付款期限是否合理等等 2 审核运输路线 分批装运和转运以及运输工具的要求 装运期限的规定等 3 审核信用证所要求单据的种类 份数及填制要求是否是我方能够办到的 4 关于银行费用的支付 一般应由开证申请人承担 但目前大多信用证都规定开证行 之外的费用由受益人承担 5 找出信用证中的软条款 6 审核空白 边缘处加注的文字 这些字句往往是对信用证内容的重要补充或新的修 改 必须要认真对待 7 有效期和到期地点关系到出口商能否及时交单 有效期应与运输相协调 到期地若 在国外 应注意提前交单 经过对信用证全面和仔细的审核以后 如果发现问题 需要受益人对外交涉修改或澄 清的 应当参照国际上的习惯作法 根据情况由银行或受益人分别出面办理 对于我方今 后制单不会产生不符点的问题 尽量不修改信用证 若信用证已被确认 则受益人可填写 信用证分析单或使用复印件进行制单 四 实训操作步骤四 实训操作步骤 1 熟悉贸易合同条款 对于特殊条款做好标记 2 根据贸易合同条款 逐条审核信用证的各个条款 3 审核信用证中有无漏开合同条款 4 梳理相关不符条款 五 实训资料五 实训资料 1 根据下面的销售合同审核信用证 销 售 合 同 SALES CONTRACT Sellers GREAT WALL TRADING CO LTD Contact no GW2005X06 Address RM206 HUASHENG BUILDING Date 2006 4 22 NINGBO P R CHINA Signed at NINGBO Buyers F T C CORP Address AKEDSANTERINK AUTOP P O BOX 9 FINLAND This sales contract is made by and between the sellers and the buyers whereby the sellers agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below 1 Name of commodity and specification 2 quantity 3 unit 4 Unit price 5 amount HALOGEN FITTING W500 10 more or less both in amount 9600PCSPCCIF HELSINKI USD3 80 PC US36480 00 and quantity allowedTotal amountUS36480 00 6 Packing CARTON 7 Delivery from NINGBO to HELSINKI 8 Shipping marks N M 9 Time of shipment Within 30 days after receipt of L C allowing transshipment and partial shipment 10 Term of payment by 100 confirmed irrevocable letter of credit in favor of the sellers to be available by sight draft to be opened and to reach China before MAY 1 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment L C must mention this contract number L C advised by BANK OF CHINA NINGBO BRANCH All banking charges outside China the mainland of China are for account of the Drawee 11 Insurance To be effected by the sellers for 110 of full invoice value covering F P A up to HELSINKI to be effected by the buyers 12 Arbitration All dispute arising from the execution of or in connection with this contract shall be settled amicable by negotiation In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic PACKING IN 40 CTNS THE NAME OF STEAMER CHANGJIANG VOV NO V 231 B L NO CJ2651 B L DATE SEP 5 2006 GROSS WEIGHT 16KGS CTN NET WEIGHT 15KGS CTN MEASUREMENT 0 062M3 B I L L O F L A D I N G 1 1 SHIPPERSHIPPER10 10 B LB L NO NO CARRIER CARRIER 2 2 CONSIGNEECONSIGNEE 3 3 NOTIFYNOTIFY PARTYPARTY 4 4 PLACEPLACE OFOF RECEIPTRECEIPT5 5 OCEANOCEAN VESSELVESSEL 6 6 VOYAGEVOYAGE NO NO 7 7 PORTPORT OFOF LOADINGLOADING 8 8 PORTPORT OFOF DISCHARGEDISCHARGE 9 9 PLACEPLACE OFOF DELIVERYDELIVERY C O S C O 中国远洋运输 集团 总公司中国远洋运输 集团 总公司 CHINACHINA OCEANOCEAN SHIPPINGSHIPPING GROUP GROUP CO CO ORIGINAL Combined Transport BILL OF LADING 11 11 MARKSMARKS 12 12 NOS description of goods 8 H S code9 Quantity 10 Number and date of invoices 11 Declaration by the exporter The undersigned hereby declares that the above details and statements are correct that all the goods were produced in china and that they comply with the rules of origin of the people s republic of china Place and date signature and stamp of certifying authority 12 Certification It is hereby certified that the declaration by the exporter is correct Place and date signature and stamp of certifying authority 2 根据信用证 NO 001 95 14020X 有关内容 缮制普惠制产地证一份 设 1 本信用证项下货物的运输方式为海运 在香港转船 所有货物均为中国自制 2 本信用证下的发票号码为 95XW10 开票日期为 MAR 12 2008 3 设普惠制产地证签证机构的签证日期为 MAR 13 2008 地点为广州 出口商签 证日期为 MAR 12 2008 4 设本信用证项下的货物包装规格及唛头如下 XUWANG DOCUMENTATION SYSTEMS XUWANG EDUCATION SYSTEMS 每 10 套装一纸箱 每 10 盒装一纸箱 唛头 BLG TREE 唛头 BLG TREE LONDON LONDON CTNS 1 300 CTNS 1 500 KEEP DRY KEEP DRY 信用证资料如下 ISSUING BANK STANDARD CHARTERED BANK LONDON ADVISING BANK BANK OF CHINA GUANGZHOU APPLICANT PETRICO INTERNATIONAL TRADING CORP UO SHEPPARD ARENUE EAST SUITE 406 WILLOWDALE ONTARIO CANADA M2K W2 BENEFICIARY XUWANG BUSINESS COMPUTING CO LTD RM NA34 ZIJINGYUAN HOTEL OF ZHONGSHAN UNIVERSITY GUANGZHOU P R CHINA FORM OF L C IRREVOCABLE L C NO 001 95 14020X ISSUE DATE 08 02 22 EXPIRY DATE PLACE 08 04 30 IN COUNTRY OF BENEFICIARY L C AMOUNT USD4 458 314 00 AMOUNT SPECIFICATION CIF AVAILABLE WITH BY FREELY AVAILABLE BY NEGOTIATION DRAFTS AT SIGHT DRAWN ON OURSELVES TRANSPORT DETAILS FROM CHINESE PORT NOT LATER THAN 15TH APRIL 2008 TO TORONTO CANADA DESCRIPTION OF GOODS XUWANG DOCUMENTATION SYSTEMS VERSION 5 0 1000SETS XUWANG DOCUMENTATION SYSTEMS VERSION 6 0 2000SETS XUWANG EDUCATION SYSTEMS 5000 BOXES DOCUMENTS REQUIRED CERTIFICATE OF ORIGIN FORM A DULY NOTARIZED IN SIX COPIES CONDITIONS CONSIGNEE BIG TREE BUSINESS CO LTD SUNRISE STREET EAST TORONTO CANADA 1 goods consigned from Exporter s name address country Reference No 2 goods consigned to Consignee s name address country GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE ORIGIN combined declaration and certificate FORM A Issued in THE PEOPLE S REPUBLIC OF CHINA COUNTRY see notes overleaf 3 Means of transport and route as far as known 4 For official use 5 Item number 6 Marks and numbers 7 Number and kind of packages description of goods8 Origin criterion see notes overleaf 9 Gross weight or other Quantity 10 Number and date of invoices 11 Certification It is hereby certified on the basis of control out that the declaration by the exporter is correct Place and date signature and stamp of certifying authority 12 Declaration by the exporter The undersigned hereby declares that the above details and statements are correct that all the goods were produced in CHINA and that they comply with the origin requirements specified for those goods in the generalized system of preferences for goods exported to importing country Place and date signature and stamp of certifying authority 实训题答案实训题答案 实训七 原产地证书的缮制实训七 原产地证书的缮制 3 普惠制产地证 1 Goods consigned from Export s business address country NINGBO HANTONG TRADE CO LTD NO 23 HEYING ROAD NINGBO CHINA 2 Goods consigned to Consignee s name address country BROWN BROTHER BB COMPANY NO 18 QUEEN STREET MANCHEST ENGLAND Reference No GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN Combined declaration and certificate FORM A Issued in THE PEOPLE S REPUBLIC OF CHINA country See Notes overleaf 3 Means of transport and route as far as known FROM NINGBO TO MANCHEST BY SEA 4 For official use 5 Item number 6 Marks and number of packages BB VEGETABLES NO 1 3000 7 Number and Kind of packages description of goods 3000 THREE THOUSAND OF DEHYDRATED VEGETABLES 8 Origin criterion see Notes overleaf P 9 Gross weight or other quantity 30M T 10 Number and date of invoices HT20126 AUG 10 2000 11 Certification It is hereby certified on the basis of control carried out that the declaration by the exporter is correct Place and date signature and stamp of certifying authority 12 Declaration by the exporter The undersigned hereby declares that the above details and statements are correct that all the goods were produced in CHINA country and that they comply with origin requirements specified for those goods in the Generalized System of Preferences for goods exported to importing country ENGLAND Place and date Signature and stamp of certifying authority 实训八 常用其他结汇单据的缮制实训八 常用其他结汇单据的缮制 一 实训目的和要求一 实训目的和要求 1 实训目的 通过本次实训 使学生掌握其他单证的基本内容 学会制作装箱单 装船通知 受益 人证明 了解船公司证明 进出口许可证等单据的制作 2 实训要求 1 分析信用证中有关单据的条款 2 准确书写受益人声明的格式 3 注意相关单据的签发日期 4 完成制作后 要审单 二 实训主要内容二 实训主要内容 分析信用证中的相关条款并制作符合要求的相关单据 三 实训预备知识三 实训预备知识 1 受益人证明 是证明货物的品质 唛头 包装标识 装运以及其他寄单事项的单据 由受益人根据信用证的要求来缮制 有关运输方面的证明则是卖方为满足买方对货物在运 输方面的特殊要求而开立的证明文件 根据情况它可以由受益人出具 也可以由相关的运 输公司来出具 此类证明一般采用函电形式 格式由出口企业按照信用证规定或买方要求的内容自行 设计 制单日期应与证明内容相吻合 而且最迟不得晚于交单日期 如提单日期为 4 月 15 日 信用证规定 BENEFICIARY S CERTIFICATES CERTIFY THAT CABLE COPY OF SHIPPING ADVICE DISPATCHED TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT 则受益人证明的出单日期只能在 4 月 15 18 日之间 而不能是其他时间 若 为寄单证明还应列明卖方所寄单据的种类和份数 2 包装单据 PACKING DOCUMENTS 是指一切记载或描述商品包装情况的单据 是商业发票的补充和说明 也是货运单据中的一项重要单据 进口地海关验货 公证行检 验 进口商核对货物时都必须以包装单据为依据 常用的包装单据有装箱单 Packing List 包装声明 PACKKNG DECLARATION 重量单 Weight List 重量证书 WEIGHT CERTIFICATE 磅码单 WEIGHT MEMO LIST 尺码单 Measurement List 花色搭 配单 ASSORTMENT LIST 等等 其中最常使用的是装箱单 装箱单无统一格式 一般由出口商自行设计 其基本内容及制单要求如下 1 出口商名称 地址 要与相对应的发票一致 2 发票号码 INVOICE NO 制单日期 DATE 与商业发票相一致 3 装运港和目的港 一般只简单地表明运输路线及运输方式 如 FROM TO BY SEA AIR 4 唛头 SHIPPING MARK 必须与商业发票保持一致 5 货物描述 DESCRIPTION OF GOODS 装箱单货物描述可以使用统称 但不得与 信用证的规定相抵触 而且装箱单上不得表明商品的单价和总价 6 规格 SPECIFICATION 列明不同产品的型号 大小 花色等 7 外包装数量及内产品数量 NO OF PACKAGES QUANTITY 要写明包装物 的名称及数量 如 每箱 18 只 18PCS CTN 8 每个外包装尺寸 SIZE 毛重 GROSS WEIGHT 及净重 NET WEIGHT 按 实际情况填写 外包装尺寸即每箱的长 宽 高 如 50 30 20CM 9 总毛重 TOTAL GROSS WEIGHT 总净重 TOTAL NET WEIGHT 及总体积 TOTAL MEASUREMENT 即将单件包装进行合计 10 出口商签章 SIGNATURE 如合同或信用证有要求 则需进行签章 3 装运通知 在装运货物后 按照国际贸易的习惯作法 发货人应立即 一般在装船 后 3 天内 发送装运通知 SHIPPING ADVICE 给买方或其指定的人 从而方便买方办理 保险和安排接货等事宜 如卖方未及时发送上述装船通知给买方而使其不能及时办理保险 或接货 卖方就应负责赔偿买方由此而引起的一切损害及 或损失 在信用证支付方式下 若信用证有要求 则此项单据就成为卖方交单议付的单证之一 装运通知可采用电报 电传 传真及 E MAIL 等各种形式发送 其内容一般有订单或 合同号 信用证号 货物名称 数量 总值 唛头 装运口岸 装运日期 船名 开船日 期及预计到达目的港时间等 在实际业务中 应根据信用证的要求和对客户的习惯作法 将上述项目适当地列明在电文中 装运通知没有固定的格式 一般由发货人自行设计 主要内容包括 1 抬头 可以是买方 或者是买方指定的人或保险公司 若抬头为买方指定的保险公 司 则应同时注明预保险单合同号 COVER NOTE 2 日期 发送装运通知的日期 一般在货物装船后 3 天内 3 提单号及船名 与提单一致 4 预计开船日期和到达日期 ETD ETA 按船期表所列的日期 5 装运港 目的港 装运期 按合同或信用证的规定 一般与提单一致 6 商品描述部分 包括品名 唛头 数量 发票总值等 可以按商业发票的内容填写 四 实训操作步骤四 实训操作步骤 1 阅读和分析实训的相关资料 2 缮制各项单据 3 审核各项单据 五 实训资料练习五 实训资料练习 1 根据下列所给资料 制作受益人证明一份 L C NO 894010151719 BENEFICIARY CATICO IMPORT AND EXPROT CORP 87 LIANHU ROAD NANJING CHINA APPLICANT FLY TRAVEL GOODS I E GROUP OSSERSTRA 12 7256DZ ENSCHEDE THE NETHERLANDS DOCUMENTS REQUIRED INVOICE IN TRIPLICATE PACKING LIST IN DUPLICATE FULL SET ORIGINAL CLEAN B L IN TRIPLICATE CERTIFICATE ISSUED BY BEFICIARY STATING THAT GOODS UNDER ORDER NO 8561 HAS BEEN SHIPPED BEFORE MAR 06 2004 AND ALL THE REQUIRED DOCUMENTS HAVE BEEN FAXED TO THE APPLICANT IN ONE WEEK AFTER SHIPPING DATE INVOICE B L NO NIFBCMAFF990887 2 请根据所给内容缮制木材包装声明 L C NO 894010151720 BENEFICIARY JIAYI IMPORT AND EXPROT CORP 187 DONGSAN ROAD NANJING CHINA APPLICANT JOHHAN INT L I E GROUP DOCUMENT REQUIRED INVOICE IN TRIPLICATE PACKING LIST IN DUPLICATE FULL SET ORIGINAL CLEAN B L IN TRIPLICATE DECLARATION ISSUED BY BEFICIARY STATING THAT GOODS SHIPPED ARE WITHOUT WOOD PACKING INVOICE B L NO CGLNKG040605 3 请根据下列所给内容缮制装船通知 注意唛头由卖方自行设计 BUYER WEILI INT L TRADING CORP SELLER SUNSHINE TOY CORP DESCRIPTION ORDER NO GOODS QUANTITY PACKAGES COLOUR A220 BAGS 3200PCS 100CTNS GREY A320 4000PCS 200CTNS WHITE C153 4000PCS 200CTNS WHITE SHIPMENT MAR 22 2004 FROM SHANGHAI TO HAMBURG CONTAINER NO 投保加成必须符合信用证的规定 保险险别必须符合信用证的规定并且无遗漏 保险单据的类型应与信用证的要求相一致 除非信用证另有规定 保险经纪人出具的暂 保单银行不予接受 保险单据的正副本份数应齐全 如保险单据注明出具一式多份正本 除非信用证另有规 定 所有正本都必须提交 保险单据上的币制应与信用证上的币制相一致 包装件数 唛头等必须与发票和其他单据相一致 运输工具 起运地及目的地 都必须与信用证及其他单据相一致 如转运 保险期限必须包括全程运输 除非信用证另有规定 保险单的签发日期不得迟于运输单据的签发日期 除信用证另有规定 保险单据一般应做成可转让的形式 以受益人为投保人 由投保 人背书 4 运输单据 运输单据的类型须符合信用证的规定 起运地 转运地 目的地须符合信用证的规定 装运日期 出单日期须符合信用证的规定 收货人和被通知人须符合信用证的规定 商品名称可使用货物的统称 但不得与发票上货物说明的写法相抵触 运费预付或运费到付须正确表明 正副本份数应符合信用证的要求 运输单据上不应有不良批注 包装件数须与其他单据相一致 唛头须与其他单据相一致 全套正本都须盖妥承运人的印章及签发日期章 应加背书的运输单据 须加背书 5 其他单据 如装箱单 重量单 产地证书 商检证书等 均须先与信用证的条款进行核对 再与 其他有关单据核对 求得单 证一致 单 单一致 四 实训操作步骤四 实训操作步骤 1 阅读和分析信用证条款 2 以信用证为中心 进行单证一致的审核 3 以商业发票为中心 进行单单一致的审核 五 实训资料五 实训资料 根据下述信用证进行审核相关单据 找出不符点 交单日期是 JAN 28 2006 一 信用证 RECEIVED FROM CHOHKRSE CHO HUNG BANK SEOUL 100 757 SEOUL KOREA REPUBLIC OF DESTINATION ABOCCNBJA110 AGRICULTURAL BANK OF CHINA THE HANGZHOU ZHEJIANG BRANCH MESSAGE TYPE 700 ISSUE OF A DOCUMENTARY CREDIT DATE 7 MAR 2006 27 SEQUENCE OF TOTAL 1 1 40A FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20 DOCUMENTARY CREDIT NUMBER ABC12345 31C DATE OF ISSUE 060605 31D DATE OF EXPIRY PLACE OF EXPIRY 060615 AT NEGOTIATION BANK 50 APPLICANT XYZ TRADING CO LTD NO 1 KING ROAD SEOUL KOREA 59 BENEFICIARY JJJ IMPORT AND EXPORT COMPANY NO 32 DINGHAI ROAD HANGZHOU CHINA 32B CURRENCY CODE USD AMOUNT 35 500 41D AVAILABLE WITH BY ANY BANK BY NEGOTIATION 42C DRAFTS AT AT SIGHT 42D DRAWEE DRAWN ON CHO HUNG BANK SEOUL FOR FULL INVOICE COST 43P PARTIAL SHIPMENTS PROHIBITED 43T TRANSSHIPMENT PROHIBITED 44A LOADING ON BOARD DISPATCH TAKING IN CHARGE SHANGHAI CHINA 44B FOR TRANSPORTATION TO PUSAN KOREA 44C LATEST DATE OF SHIPMENT 990631 45A DESCRIPTION OF GOODS AND OR SERVICES HEFC BLEND A FIRE EXTINGUISHER 5 000KGS AT USD7 10 AGENT CHINA ORIGIN CIF PUSAN PORT 46A DOCUMENTS REQUIRED SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF CHO HUNG BANK MARKED FREIGHT PREPAID AND NOTIFY ACCOUNTEE INSURANCE POLICY CERTIFICAT OR DECLARATION IN DUPLICATE ENDORSED IN BLANK FOR 110PCT OF THE INVOICE COST INSURANCE POLICY CERTIFICATE OR DECLARATION MUST EXPRESSLY STIPULATE THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE CREDIT AND MUST ALSO INDICATE A CLAIMS SETTLING AGENT IN KOREA INSURANCE MUST INCLUDE I C C ALL RISK PACKING LIST IN DUPLICATE 47A ADDITIONAL CONDITIONS UPON RECEIPT OF YOUR DOCUMENTS IN GOOD ORDER WE WILL REMIT THE PROCEEDS TO THE ACCOUNT DESIGNATED BY NEGOTIATION 71B CHARGE ALL BANKING COMMISSIONS AND CHARGES INCLUDING REIMBURSEMENT CHARGES AND POSTAGE OUTSIDE KOREA ARE FOR ACCOUNT OF BENEFICIARY 48 PERIOD FOR PRESENTATION DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT 49 CONFIRMATION INSTRUCTIONS WITHOUT 78 INSTRNS TO PAYING ACCEPTING NEGOTIATING BANK THE AMOUNT OF EACH NEGOTIATION DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK ALL DOCUMENTS MUST BE FORWARDED DIRECTLY BY COURIER SERVICE IN ONE LOT TO CHO HUNG BANK H O INT L OPERATIONS DIVISION 14 1 KA NAMDAMUNRO CHUNG KU SEOUL 100 757 KOREA IF DOCUMENTS ARE PRESENTED WITH DISRCREPANCIES A DISCREPANCY FEE OF USD60 00 OR EQUIVALENT SHOULD WILL BE DEDUCTED FROM THE REIMBURSMENT CLAIM THE PROCEEDS THIS FEE SHOULD BE CHARGED TO THE BENEFICIARY 57D ADVISE THROUGH BANK PLS ADVISE THRU YR HANGZHOU BRANCH INT L DEPT 72 SENDER TO RECEIVER INFORMATION THIS CREDIT IS SUBJECT TO I C C PUBLIC NO 500 1993 REVISION 二 商业发票 in 4 copies ISSUERISSUER JJJ IMPORT AND EXPORT COMPANY NO 32 DINGHAI ROAD HANGZHOU CHINA COMMERCIAL INVOICE TOTO XYZ TRADING CO LTD NO 1 KING ROAD SEOUL KOREA NO LT5067 DATE 20 APR