根据合同审核信用证.doc

习题二：信用证审核一、思考题：1.何谓信用证？简述其一般流程。2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3.信用证方式的主要特点是什么？4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题: 1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1）信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称（9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14）货名及规格（15）价格术语（16）交单期限（17）信用证要求的单据（18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03 MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001 FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC*RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N * BANQUE FRANCAISE DU COMMERCE EXTERIEUR * PARIS *(HEAD OFFICE)USER HEADER SERVICE CODE 103 BANK PRIORITY 113MSG USER REF. 108INFO. FROM CI 115TO： INDUSTRIAL AND COMMERCIAL BANK OF CHINAZHEJIANG，CHINA(ICBKCNZJYYY)SEQUENCE OF TOTAL *27 : 1/1FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLEDOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT *50 : A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO.102AS0678 LESQUIN CEDEX FRANCEBENEFICIARY *59 : ZHEJIANG MACHINERY IMPORT & EXPORT CORPORATION, 350 WENHUI ROAD, HANGZHOU, ZHEJIANG, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 17600.00AVAILABLE WITH *41D : ANY BANK BY NEGOTIATIONDRAFTS AT 42C : SIGHTDRAWEE 42D : BFDCIE2DAXXX *BANQUE FRANCAISE DU COMMERCE EXTERIEUR * PARIS *(HEAD OFFICE)PARTIAL SHIPMENTS 43P : NOT ALLOWEDTRANSHIPMENT 43T : ALLOWED:LOADING IN CHARGE 44A : SHANGHAI CHINAFOR TRANSPORTATION TO 44B : ANTWERPLATEST DATE OF SHIPMENT 44C : 20030725DESCRIPTION OF GOODS 45A : PARTS QTY. UNIT PRICELA1 500PCS USD10.20 USD5100.00LA2 1000PCS USD12.50 USD12500.00TOTAL USD 17600.00AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758FREE ON BOARD SHANGHAIDOCUMENTS REQUIRED 46A : +COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY.ADDITIONAL CONDITIONS 47A:+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT,BUT NOT LATER THAN THE EXPIRY DATE OF CREDIT.CONFIRMATION * 49 : WITHOUTINSTRUCTIONS 78: + WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPT THIS CREDIT BY RETURN SWIFT WILL BE MUCH APPRECIATEDTRAILER : MAC 6B32791A CHK:C7C590AF567A其他参考资料:发票号码: ZJIXM0135 发票日期: 2003年7月15日提单号码: WL-5307 提单日期: 2003年7月20日船名: KAMAN V.151 装运港: 上海集装箱号: GESU5637586(40) 货物装箱情况: 25PCS/CTN毛重: 50KGS/CTN 净重: 48KGS/CTN体积: 0.216CBM/CTN 一、 根据合同审核信用证 (一)合同上海远大进出口公司SHANGHAI YUANDA IMPORT & EXPORT COMPANY 上海市溧阳路1088号龙邸大厦16楼16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI 200081 CHINASALES CONTRACTNO.: YD-MDSC9811 DATE: 2007/11/8BUYERS: MAURICIO DEPORTS INTERNATIONAL S.A.ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.TEL.: 507-25192334 FAX: 507-25192333THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:NAME OF COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICEAMOUNTCHINESE RICE F.A.Q.BROKEN GRAINS(MAX.) 20%ADMIXTURE(MAX.) 0.2%MOISTURE(MAX.) 10%2000TONSCIFC3USD360.00/TONCOLONUSD720,000.00TOTAL AMOUNT: SAY U.S.DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLY.REMARKS: WITH 5% MORE OR LESS BOTH IN AMOUNT AND QUANTITY AT THE SELLERS OPTION.PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS.SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.INSURANCE: TO BE COVERED FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DATED 1/1/1981.BUYER: MAURICIO DEPORTS INTERNATIONAL S.A.D.H.HONENEYPAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASS BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30 DAYS AFTER B/L DATE TO REACH THE SELLER NOV.25,2007 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY赵国斌（二）信用证CITIBANK N.A.P.O.BOX 555 PANAMA R.P. ORIGINAL CABLE ADDRESS: CITIBANK PLACE&DATE OF ISSUE : PANAMA NOV.23,2007DOCUMENTARY CREDIT:IRREVOCABLECREDIT NO.OF ISSUING BANK OF ADVISING BANK180-43672ADVISING BANK: CITI BANK OF SHANGHAI, SHANGHAI, CHINAAPPLICANT: MAURICIO DEPORTS INTERNATIONAL S.A. RM1008-1101 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.BENEFICIARY: SHANGHAI YUANDA EXPORT & IMPORT COMPANY 16TH FLOOR, DRAGON MANSION,1088LIYANGROAD, SHANGHAI 200081 CHINA TEL: 0086-21-56747624 FAX: 0086-21-56747698AMOUNT:USD733,320.00(SAY U.S.DOLLARS SEVEN HUNDRED AND THIRTY THREE THOUSAND THREE HUNDRED AND TWENTY ONLY)EXPIRY DATE : DEC.15,2007 8号AT THE COUNTER OF CITIBANK N.A. PANAMADEAR SIRS:WE HEREBY ISSUE IN YOUR FAVOR THIS DOCUMENTARY CREDIT WHICH IS AVAILABLE BY YOUR AT 30 DAYS SIGHT DRAFTS DRAWN ON APPLICANT FOR 100% OF INVOICE COST ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1) 2/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING DATED NO LATER THAN DEC.15,2007 ISSUED TO OUR ORDER NOTIFY APPLICANT MARKED FREIGHT TO BE COLLECTED.2) COMMERCIAL INVOICE IN TRIPLICATE DULY SIGNED ORIGINAL VISAED BY PANAMANIAN CONSUL.SELLER3) PACKING LIST IN QUADRUPLICATE SHOWING GROSS WEIGHT OF PACKAGE AND CERTIFIED THAT THE GOODS ARE PACKED IN NEW GUNNY BAGS.4) BENEFICIARYS CERTIFICATE STATED THAT 1/3 SET OF ORIGINAL BILL OF LADING HAS BEEN AIRMAILED DIRECTLY TO APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COPY5) INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN THE CURRENCY OF THE CREDIT AND IN ASSIGNABLE FORM FOR THE FULL INVOICE VALUE PLUS 110% COVERING INSTITUTE CARGO CLAUSE ALL RISKS.COVERING: 40000BAGS OF CHINESE RICE AS PER SALES CONTRACT NO. YD-MDSC9811 DATED NOV.18,2007 CIF COLON DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.DISPACTH/SHIPMENT FROM : SHANGHAITO: PANAMANPARTIAL SHIPMENTS:PROHIBITEDTRANSHIPMENT:PROHIBITEDSPECIA CONDITIONS:1. THE DOCUMENTS BENEFICIARY PRESENT SHOULD INCLUDE AN INSPECTION CERTIFICATE SIGNED BY APPLICANT OR ITS AGENT. 2. EACH DRAFT ACCOMPANYING DOCUMNENTS MUST INDICATE THE CREDIT NO. AND NAME OF ISSUING BANK AND CREDIT NO. AND NAME OF ADVISING BANK(IF INDICATED)3. THIS CREDIT IS NON-OPERATIVE UNLESS THE NAME OF CARRYING VESSEL HAS BEEN APPROVED BY APPLICANT AND TO BE ADVISED BY L/C ISSUING BANK IN FORM OF AN L/C ADMENDMENT TO BENIFICIARY.4. ALL CHARGES OUTSIDE PANAMA R.P. ARE FOR ACCOUNT OF BENEFICIARY.WE HEREBY AGREE WITH THE DRAWERS ENDORSERS AND BONA FIDE HOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THE CREDIT THAT SUCH DRAFTS WILL BE DULY HONORED ON DUE PRESENTATION TO THE DRAWEE IF NEGOTIATED ON OR BEFORE EXPIRY DATE AND PAID ON MATURITY.THE ADVISING BANK IS REQUESTED TO NOTIFY THE BENEFICIARY WITHOUT ADDING THEIR CONFIRMATION.IN REIMBURSEMENT, THE DRAWEE BANK WILL DEBIT OUR ACCOUNT NO.10991266 WITH OUR NEW YORK OFFICE, MAKING REFERENCE TO OUR L/C NO.DOCUMENTS ARE TO BE AIRMAILED DIRECTLY TO US.YOURS FAITHFULLY,CITIBANK, N.A.GARMEN WILLALGBOSAUTHORIZED SIGANATUREADVISING BANK NOTIFICATION请指出信用证中存在的问题：模拟练习：根据合同审核信用证（一）售货确认书售货确认书SALES CONFIRMATION NO. LT07060 DATE: AUG.10, 2005The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO. 222 JIANGUO ROAD P.O. BOX 203 DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易:The undersigned Sellers and Buyers have agreed to close the following transactions according to the terms and conditions stipulated below:品名与规格 数量 单价 金额COMMIDITY AND SPECIFICATION QUANTITY UNIT PRICE AMOUNT LADIES SKIRTS CIF GDANSK65% POLYESTER 35% COTTONSTYLE NO.A101 200DOZ USD60/DOZ USD12000.00STYLE NO.A102 400DOZ USD84/DOZ USD33600.00 TTL: 600DOZ USD45600.00ORDER NO. HMW0501总值 TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND AND SIX HUNDRED ONLY.装运口岸PORT OF LOADING: DALIAN目的地 DESTINATION: GDANSK转运TRANSSHIPMENT: ALLOWED分批装运PARTIAL SHIPMENTS: ALLOWED装运期限SHIPMENT: DECEMBER, 2005保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110% INVOICE VALUE COVERING F.P.A. RISKS OF PICC CLAUSE付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/C PAYABLE 60 DAYS AFTER B/L DATE, REACHING THE SELLERS 45 DAYS BEFORE THE SHIPMENT一般条款GENERAL TERMS:1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.2. 卖方免责： 买方对下列各点所造成的后果承担全部责任：（甲）使用买方指定包装、花形图案等；（乙）不及时提供生产所需的商品规格或其他细则；（丙）不按时开信用；（丁）信用证条款与售货确认书不符合而不及时修改。The buyers are to assume full responsibilities for any consequences arising from;(a) the use of packing, designs or pattern made of order;(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;(c) late establishment of L/C;(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.David King 苏进买方（the buyers） 卖方（the sellers）请在本合同签字后寄回一份Please sign, and return one copy（二）信用证LETTER OF CREDITFORM OF DOC, CREDIT *40 A: IRREVOCABLEDOC. CREDIT NUMBER *20: 70/1/5822DATE OF ISSUE *31: 051007EXPIRY *31D: DATE 060115 PLACE POLANDISSUING BANK *51D: SUN BANK, P.O.BOX 201 GDANSK, POLANDAPPLICANT *50: BBB TRADING CO.P.O. BOX 303, GDANSK, POLANDBENEFICIARY *59: AAA EXPORT AND IMPORT CO.222 JIANGUO ROAD, DALIAN, CHINAAMOUNT *32 B: CURRENCY HKD AMOUNT 45,600.00AVAILABLE WITH/ BY *41 A: BANK OF CHINA ,DALIAN BRANCH BY DEFERRD PAYMENTDEFERRED PAYM. DET. *42 P: 60 DAYS AFTER SIGHTPARTIAL SHIPMENTS *43 P: NOT ALLOWED TRANSSHIPMENT *43T: ALLOWEDLOADING IN CHARGE *44 A: SHANGHAIFOR TRANSPORT TO *44 B: GDANSKLATEST DATE OF SHIPMENT *44 C: 051131DESCRIPT OF GOODS *45 A: LADIES SHIRTS65% POLYESTER 35% COTTON STYLE NO. 101 200DOZ USD60/PCSTYLE NO. 102 400DOZ USD84/PC ALL OTHER DETAILS OF GOODS ARE AS PERCONTRACT NO. LT 07006 DATED AUG 11, 2005DELIVERY TERMS: CFRGDANSK(INCONERMS 2000)DOCUMENTS REQUIRED *46 A:1. COMMERCIAL INVOICE MANUALLY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O. BOX 211, GDANSK, POLAND.2. FULL SET(3/3) OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3