单据审核操作 实训10

1、1实训实训10：单据审核操作单据审核操作 2一、实训目的一、实训目的 通过实训，使同学能根据信用证、通过实训，使同学能根据信用证、UCP600UCP600和和ISBP681ISBP681审核结汇单据。审核结汇单据。3二、实训内容二、实训内容实训实训10：单据审核操作：单据审核操作4三、实训步骤三、实训步骤打开单证实训系统打开单证实训系统192.168.63.4/doc，到到“我的练习我的练习”找到实训找到实训10的实训项目的实训项目阅读、理解和分析审单的业务背景资料。阅读、理解和分析审单的业务背景资料。按照按照“单证一致、单单一致单证一致、单单一致”的要求的要求审核结汇单据审核结汇单据 下载单

2、据审核结果的单据模板，根据信用证、下载单据审核结果的单据模板，根据信用证、UCP600和和ISBP681审核结汇单据审核结汇单据5实训实训10：单据审核操作单据审核操作 6信用证信用证v42C：DRAFT ATv+ 60 DAYS AFTER SIGHT . v 42A：DRAWEEv+ ISSUING BANK . 实训实训10:单据审核示范操作单据审核示范操作7信用证信用证v46A：DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE ONE ORIGINAL AND FIVE COPIES.+ PACKING LIST INDICATING COL

3、OR AND QUANTITY ONE ORIGINAL AND THREE COPIES.+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT.实训实训10:单据审核示范操作单据审核示范操作8信用证信用证v46A：DOCUMENTS REQUIRED + CERTIFICATE OF ORIGIN ISSUED BY CHINA COUNCIL FOR THE P

4、ROMOTION OF INTERNATIONAL TRADE.+ CERTIFICATE OF QUANTITY IN DUPLICATE ISSUED BY BENEFICIARY+ BENEFICIARYS FAX COPY OF SHIPPING ADVICE TO APPLICANT WITHIN ONE DAY AFTER SHIPMENT ADVISING L/C NO. SHIPMENT DATE, VESSEL NAME, NAME, QUANTITY AND WEIGHT OF GOODS.实训实训10:单据审核示范操作单据审核示范操作9信用证信用证v47A：ADDITIO

5、NAL COND. +TOLERANCE OF 5 PERCENT MORE OR LESS ON QUANTITY OF GOODS IS ACCEPTABLE.+ALL DOCUMENTS MUST BEAR THIS L/C NO. v39A：PERCENTAGE CREDIT AMOUNT TOLERANCE.(%) v05/05 实训实训10:单据审核示范操作单据审核示范操作101 1、信用证及修改正本、信用证及修改正本2 2、单据种类完整、单据种类完整3 3、单据份数完整、单据份数完整示范操作示范操作审核单据种类和份数审核单据种类和份数11实际实际v装运日期：AUG.4, 2008

6、v交单时间：AUG.15, 2008过交单期过交单期信用证信用证v v44C: 080905v48: WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE CREDIT VALIDITY. v31D: DATE 080915 PLACE IN CHINA 示范操作示范操作审核三期审核三期BILL OF EXCHANGE凭凭Drawn UnderUFJ BANK LIMITED，HONG KONG BRANCH不可撤销信用证不可撤销信用证Irrevocable L/C No.BONY0100345 日期日期DateMAY 10, 20

7、08 支支 取取Payable With interest % 按按 息息 付款付款号码号码No.911R121101 汇票金额汇票金额Exchange forUSD80000.00 HANGZHOU AUG. 15, 2008 见票见票at* 日日 后后 (本本 汇汇 票票 之之 副副 本本 未未 付付) 付付 交交sight of this FIRST of Exchange (Second ofExchange being unpaid) Pay to the order ofBANK OF CHINA, ZHEJIANG BRANCH 金额金额the sum ofUNITED STAT

8、ED DOLLARS EIGHTY THOUSAND ONLY 此致此致ToUFJ BANK LIMITEDHONG KONG BRANCHZHEJIANG HONGZHENG TRADING CO., LTD.赵鸿政 示范操作示范操作审核汇票审核汇票32B: CURRENCY USD AMOUNT 8000.00 BILL OF EXCHANGE凭凭Drawn UnderUFJ BANK LIMITED，HONG KONG BRANCH不可撤销信用证不可撤销信用证Irrevocable L/C No.BONY0100345 日期日期DateMAY 10, 2008 支支 取取Payable

9、With interest % 按按 息息 付款付款号码号码No.911R121101 汇票金额汇票金额Exchange forUSD80000.00 HANGZHOU AUG. 15, 2008 见票见票at* 日日 后后 (本本 汇汇 票票 之之 副副 本本 未未 付付) 付付 交交sight of this FIRST of Exchange (Second ofExchange being unpaid) Pay to the order ofBANK OF CHINA, ZHEJIANG BRANCH 金额金额the sum ofUNITED STATED DOLLARS EIGHT

10、Y THOUSAND ONLY 此致此致ToUFJ BANK LIMITEDHONG KONG BRANCHZHEJIANG HONGZHENG TRADING CO., LTD.赵鸿政 示范操作示范操作审核汇票审核汇票42C: 60 DAYS AFTER SIGHT 14通过审核发现通过审核发现汇票汇票中存在以下不符点：中存在以下不符点：1 1大小写金额都错误，正确的是大小写金额都错误，正确的是USD8000.00USD8000.00； 2 2付款期限付款期限AT SIGHTAT SIGHT错误，正确的是错误，正确的是AT 60 AT 60 DAYS AFTER SIGHTDAYS AFTE

11、R SIGHT。 示范操作示范操作审核汇票审核汇票15ZHEJIANG HONGZHENG TRADING CO., LTD.NO.91 CAIHE RD, HANGZHOU, CHINA COMMERCIAL INVOICETo:KJKU CO., LTD.NO.32 HUANGHE RD, HONG KONG Invoice No.:911R121101 Invoice Date:AUG. 1, 2008 S/C No.:03ZA0101 S/C Date:APR. 20, 2008 From:SHANGHAI, CHINA To: HONGKONG, CHINA L/C No.:BONY

12、0100345 示范操作示范操作审核商业发票审核商业发票16Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountG-III HONGKONG MENS DOWN JACKETPACKED IN 10PCS/CTNBLACKWHITE 500PCS500PCS CFR HONGKONG USD8.00/PCUSD8.00/PC USD4000.00USD4000.00 Total: 1000PCSUSD8000.00Say Total: U.S. DOLLARS EIGHT

13、THOUSAND ONLY. ZHEJIANG HONGZHENG TRADING CO., LTD. 赵鸿政 45A：MENS DOWN JACKET QUANTITY: 1000PCS UNIT PRICE: USD8.00/PC AMOUNT: USD8000.00 ORIGIN: CHINA CFR HONGKONG PACKING: STANDARD EXPORT PACKING示范操作示范操作审核商业发票审核商业发票17通过审核发现通过审核发现商业发票商业发票中存在以下不符点：中存在以下不符点：货物描述与信用证不符，漏写货物描述与信用证不符，漏写ORIGINORIGIN：CHINA

14、CHINA，PACKINGPACKING：STANDARD EXPORT STANDARD EXPORT PACKINGPACKING。 示范操作示范操作审核商业发票审核商业发票18ZHEJIANG HONGZHENG TRADING CO., LTD.NO.91 CAIHE RD, HANGZHOU, CHINA PACKING LIST To:KJKU CO., LTD.NO.32 HUANGHE RD, HONG KONG Invoice No.:911R121101 Invoice Date:AUG. 1, 2008 S/C No.:03ZA0101 S/C Date:APR. 20,

15、 2008 From:SHANGHAI, CHINA To: HONGKONG, CHINA L/C No.:BONY0100345 示范操作示范操作审核装箱单审核装箱单19示范操作示范操作审核装箱单审核装箱单颜色错误，正确的是颜色错误，正确的是WHITE 20通过审核发现通过审核发现装箱单装箱单中存在以下不符点：中存在以下不符点：颜色与商业发票不符。颜色与商业发票不符。 示范操作示范操作审核装箱单审核装箱单21示范操作示范操作审核海运提单审核海运提单46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER

16、 OF SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT. 22示范操作示范操作审核海运提单审核海运提单外包装数量错误，正确的是外包装数量错误，正确的是100CTNS 23示范操作示范操作审核海运提单审核海运提单46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT.

17、24示范操作示范操作审核海运提单审核海运提单47A：ALL DOCUMENTS MUST BEAR THIS L/C NO.25通过审核发现通过审核发现海运提单海运提单中存在以下不符点：中存在以下不符点：1 1、收货人抬头错误，正确的是、收货人抬头错误，正确的是TO ORDER OF TO ORDER OF SHIPPERSHIPPER；2 2、运费的支付方式、运费的支付方式FREIGHT COLLECTFREIGHT COLLECT错误，错误，正确的是正确的是FREIGHT PREPAIDFREIGHT PREPAID；3 3、包装数小写错误，应为、包装数小写错误，应为100CTNS100C

18、TNS；4 4、漏写开证日期。、漏写开证日期。示范操作示范操作审核海运提单审核海运提单2626示范操作示范操作审核原产地证审核原产地证漏打目的地地区：漏打目的地地区：HONGKONG2727漏打外包装数量和漏打外包装数量和结束符结束符“*”282847A：ALL DOCUMENTS MUST BEAR THIS L/C NO.29通过审核发现通过审核发现原产地证原产地证中存在以下不符点：中存在以下不符点：1 1、漏写第、漏写第4 4栏中的目的地国家或地区；栏中的目的地国家或地区；2 2、货物描述栏目漏打外包装数量和结束符；、货物描述栏目漏打外包装数量和结束符；3 3、漏打信用证号码。、漏打信用

19、证号码。示范操作示范操作审核原产地证审核原产地证3030示范操作示范操作审核装运通知审核装运通知46A：BENEFICIARYS FAX COPY OF SHIPPING ADVICE TO APPLICANT WITHIN ONE DAY AFTER SHIPMENT ADVISING L/C NO. SHIPMENT DATE, VESSEL NAME, NAME, QUANTITY AND WEIGHT OF GOODS. 3131提单号码错误，正确的提单号码错误，正确的是是BONY0100345 3232数量错误，正确的是数量错误，正确的是1000PCS33通过审核发现通过审核发现装运

20、通知装运通知中存在以下不符点：中存在以下不符点：1 1、出单日期比装运日期晚了、出单日期比装运日期晚了2 2天，与信用证天，与信用证要求不符；要求不符；2 2、提单号码错误；、提单号码错误；3 3、商品数量与商业发票不符，正确的是、商品数量与商业发票不符，正确的是1000PCS1000PCS。示范操作示范操作审核装运通知审核装运通知34示范操作示范操作审核数量证明审核数量证明46A：+ CERTIFICATE OF QUANTITY IN DUPLICATE ISSUED BY BENEFICIARY 35示范操作示范操作审核数量证明审核数量证明数量错误，正确的是数量错误，正确的是1000PCS36通过审核发现通过审核发现数量证明数量证明中存在以下不符点：中存在以下不符点：1 1、单据名称错误，正确的是、单据名称错误，正确的是CERTIFICATE OF CERTIFICATE OF QUANTITYQUANTITY；2 2、商品数量与商业发票不符，正确的是、商品数量与商业发票不符，正确的是1000PCS1000PCS。示范操作示范操作审核数量证明审核数量证明37v不符点：不符点：1过信用证交单期；2汇票： （1）大小写金额都错误，正确的是USD8000.0