外贸单证业务培训大全（超经典）

1、外 贸 单 证国际商务系 伍小梅湖南外贸职业学院第一节 外贸单证简介几个基本概念 一、什么是外贸 外贸就是跟外国人做生意。 二、出口外贸的整个过程是怎样的? 谈生意-交货-拿钱-向有关部门报告交易情况 三、为什么要报告交易情况呢？主要向四个部门打交道： a.进出口商品检验检疫局：交货前请他们验货，并出具品质证书。这个过程叫“商检”。 b.海关：商检以后，向海关申报出口，然后运出去。这个过程叫“报关”。 c.外汇管理局：收到钱以后向外汇管理局报告。这个过程叫“核销”。 d.国税局：出口以后申报，取得退返税款等优惠。这个过程叫“退税”。 货运代理公司第二节：什么是外贸单证外贸是什么？ 外贸，就是买

2、卖一堆纸片。 在外贸行业，这叠纸片统称“单证”，通常由下列文件组成：1.提货单，简称提单，英文叫Bill of loading, 行话”B/L”。 货运公司都有自己样式的提单,但大同小异, 一般一式六份，三份正本（打印有ORIGINAL字样）和三份副本（打印有COPY字样）。 2. 商业发票(Commercial Invoice)。跟咱们国内所说的发票概念完全不同，外贸中的发票，是货物的卖方自己编制的一份单据，上面写明了这批货物的品名、数量、单价、总值、买卖双方等。作用就类似于该批货物的身份介绍信。 3装箱单(Packing List)。与商业发票一类，也是货物的卖方自己编制，主要用于描述货物

3、的包装情况，包括品名、数量（个数或箱数）、重量（净重毛重）、体积、买卖双方等。同样英文写成，格式不拘。 4其它说明货物情况的文件，如证明货物品质的检验证书、证明产地的产地证书等。 树立起外贸“单证第一”的观念 第三节 信用证（上） 一、为什么要用信用证？ 信用忧虑。 举例：国际贸易与菜市场买西瓜的区别 由此产生：为了证明买方信用，让卖方能放心备货有信心收回货款，双方于是要求银行做中间担保人，让买方银行开出能证明买方信用的证明书信用证。 二、信用证是什么呢？ 它列明了交易事项条款要求，由银行居中做担保，卖方拿到信用证以后，只要按照信用证的要求交货并准备好信用证上规定的所有单证，交给银行，就能安全

4、顺利拿到货款。 举例： 买方是一个美国公司，开户行是花旗银行；卖方是一家东莞工厂，开户行是中国银行。 请思考：信用证的流程是如何的 ？ 信用证的流转程序： 美国公司向花旗银行提出开证申请；花旗银行接收申请，开立信用证，并传递给中国银行；中国银行接到信用证以后，通知东莞工厂，并把信用证交给东莞工厂；东莞厂据以备货制单，完成交货后，把全套单证交给中国银行。中国银行审核无误后，可以直接付款给东莞厂，或者暂不付款而将全 套单证转交给花旗银行，由花旗银行付款。 在这个例子中： 1.美国公司申请开立信用证,叫做“申请人Applicant”。 2.花旗银行开立信用证,叫做“开证行OpeningIssuing

5、 Bank”。 3.东莞厂因为受益于信用证的付款保障，叫做“受益人Benificiary”。 4.中国银行接到的信用证，并通知东莞厂，叫做“通知行Advising/Notifying Bank” 5.如果中国银行直接付款给东莞厂，就叫做“议付行Negotiating Bank” 6.花旗银行最终承担付款责任，叫做“偿付行PayingReimbursing Bank” 什么是信用证的“不符点” ？ 银行在判断交易是否有效的时候，就是根据信用证上的要求来审核单据的。单据不符合信用证上的要求，行话叫做“不符点”。 而一旦有不符点，信用证对于卖方的付款保证即告失效。接下来的处理就有几种： 1.银行征询

6、买方意见,如果买方不介意这个不符点,那么信用证照旧履行,支付货款,但是要扣几十美金甚至上百美金的罚款。这种罚款就叫做不符点扣款，其金额在信用证中会预先声明。 2.买方不接受不符点。那么银行就拒绝支付货款，即行话的“拒付”。把单证退回卖方，卖方自行处理货物。 3.买方愿意接受不符点,但是要求扣款。于是买卖双方另行协商。为了避免退货返运的损失，卖方常常会息事宁人，同意扣款。于是银行根据双方协商结果，支付余款给卖方。小结：所以，信用证用得好，咱们货款就有保证；处理不当，反而深受其误，不可不谨慎对待。 谨慎对待的意思有两层，一是在信用证开出之前仔细审核，确保各项单证要求合理可行；二是在根据信用证备货交

7、货缮制单证的时候，树立信用证至上、单证第一的观念，严格照办。 第四节 信用证（中） 一、信用证“可信”与否，最基本的衡量标准有三个：知名大银行开立、单证要求合理可行、无“软条款”。 a.知名大银行开立 b.单证要求合理可行 所谓“单证要求合理可行”，指的是信用证中要求的单据，特别是由第三方机构如商检局、货代等出具的单据，咱们是否都能按时、按量取得。 c.破解“软条款” 举例：以下条款哪些是软条款呢？ a.信用证中规定“货物付运前须经买方检验并出具检验报告” b.“船期航线由开证申请人（即买方）通知，随附买方航线确认” c. “正本提单之一直接寄交申请人（即买方）” 识别信用证“软条款”的诀窍：

8、 一是确保客户没有付款取得单证之前（行话叫赎单）无法提货。“提单径交买方”之类的显然就是软条款了；二是确保“制单不求人”，确切地说是“不求客户”，也就是信用证中不要规定由买方签署出具什么单证，所有的单证，都有咱们出口商自己缮制，或由官方机构，或货运公司出具。凡是违反这一点的，均可视为软条款，比如“买方检验报告”、“买方装运通知”等等。 第五节 信用证(下) 信用证及信用证通知书一、如何看信用证？ 信用证的项目：固定格式为 编号 条款属性 条款内容 31D DATE AND PLACE OF EXPIRY：25/11/2005 CHINA 二、如何审核信用证？ 1 先看受益人（也就是你）的名称地

9、址是否完整无误，这可不能有错别字，否则付款到帐有麻烦，而且因为与你的印鉴不符合，无法制作出口单证。 2 看货物品名描述是否过于简单。客户常常在信用证中简略品名，有时候过于笼统，会影响到相关商检单证的出具。 3 核对货物数量和总金额是否相符。实务中常有部分预付款、部分信用证结算的操作，这时候往往出现货物足额可只显示部分金额的情况。 4 交货期是否赶得上，交单期是否合理。常见的交单期一般给15天以上，不过香港或日韩东南亚国家的信用证有时候只给12天甚至更短，要考虑清楚。 还有一个特别容易犯的错误，就是要求客户修改交货期或交单期的时候，一定要相应修改信用证有效期。 5 费用分摊是否合理。 不符点扣款

10、。 回顾信用证相关内容：信用证就是客户银行开出来的，保证客户付款的文件，文件中详细规定了交货的要求及相关的单据。 2. 交货后，把全套单据连同信用证交给银行，就能取得货款。3. 通过条款编号，可以迅速看懂信用证的内容。4. 单据制作不符合信用证的要求，会被罚款，严重的可能导致信用证“失效”-此时只能直接与客户协商以取得货款，银行不再承担付款责任。第六节：信用证全张样单解析 MT700l3-ISSUEl4 OF A DOCUMENTARY CREDITl5-SEQUENCE OF TOTALl6 27l7: 1/1l8FORM OF DOCUMENTARY CREDITl9 40A: IRREV

11、OCABLE l10TRANSFERABLEl11DOCUMENTARY CREDIT NUMBERl12 20: LC51G4C087333324l13DATE OF ISSUEl14 31C: 041119l15DATE AND PLACE OF EXPIRYl16 31D: 050130 CHINAl17APPLICANTl18 50: HOPE TRADING EST.,P.O. BOX 0000 DAMMAN 31491,SAUDI ARABIATEL: 88888888l19BENEFICIARYl20 59: XYZ CORPORATIONNO. 233, TAIPING ROA

12、D, QINGDAO, CHINATEL: +865320000000l21CURRENCY CODE, AMOUNTl22 32B: USD26693,86l23PERCENTAGE CREDIT AMT TOL.l24 39A: 05/05l25AVAILABLE WITH l26BYl27 41D: ANY BANK IN CHINAl28 BY NEGOTIATIONl29DRAFTS ATl30 42C: AT SIGHTl31 FOR 100 PCT OF THE INVOICE VALUEl32DRAWEEl33 42D: BSFRSARIAESTl34BANQUE SAUDI

13、FRANSIl35PARTIAL SHIPMENTl36 43P: NOT ALLOWEDl37TRANSHIPMENTl38 43T: ALLOWEDl39LOADING/DISPATCH/TAKING IN CHARGE/FMl40 44A: ANY CHINESE PORTl41FOR TRANSPORTATION TOl42 44B: DAMMAN PORT,SAUDI ARABIAl43LATEST DATE OF SHIPMENTl44 44C: 041215l45DESCRIPTION OF GOODS/SERVICESl46 45A: FROZEN CHICKEN BREAST

14、 MEAT , A GRADE, PACKING: 1KG X 12/CARTON, HAMBURG, GERMANY QUANTITY:2000CARTONS/24MTSDOCUMENTS REQUIRED:l47 46A: MANUALLY SIGNEDl48 COMMERCIAL INVOICEl49 IN 5 COPIESl50, THE ORIGINAL MUST BE CERTIFIEDl51 BY CHAMBER OF COMMERCEl52 AND LEGALIZEDl53 BY SAUDI CONSULATE/EMBASSYl54 IN CHINA. THE COMMERCI

15、AL INVOICE MUST SHOW THAT:THE GOODS ARE LESS THAN 30 DAYS OLD AT THE TIME OF LOADINGNAME OF THE COUTRY OF ORIGIN TO BE SHOWED CLEARLY ON EACH POLYBAG AND ON EACH OUTER MASTER CARTONl55FOB VALUE, FREIGHT CHARGES SEPARATELY AND TOATL C AND F VALUEl56FULL SETl57 INCLUDING 2 NON-NEGOTIABLE COPIESl58) OF

16、 CLEANl59 ON BOARDl60 OCEAN BILLS OF LADINGl61 MADE OUTl62 TO ORDERl63 AND BLANK ENDORSEDl64, MARKEDl65 “FREIGHT PREPAID”l66 NOTIFYINGl67 APPLICANT.l68 THE BILL OF LADING MUST SHOW THE FOLLOWING: (A) THE NAME, FULL ADDRESS AND TELEPHONE NUMBER OF SHIPPING AGENT AT THE PORT OF DISCHARGE.l69 (B) THE A

17、GE OF THE VESSEL AND ITS YEAR OF BUILT.l70 (C) THE SEAL NUMBER(S)l71 OF THE FCLl72 REEFER CONTAINER(S)l73. A CERTIFICATEl74 ISSUED AND SIGNED BY THE OWNER, AGENT, CAPTAIN OR COMPANY OF THE VESEL/PLANE/TRUCKl75 APPENDED TO THE BILL OF LADING/AIRE WAYBILL/TRUCK WAYBILL LEGALIZED BY SAUDI EMBASSY/CONSU

18、LATE l76STATING: (1) NAME OF VESSEL PREVIOUS NAME(IN CASE OF SEA), NAME OF PLANE/FLIGHT NO.(IN CASE OF AIR), NAME OF THE TRUCK COMPANY/TRUCK NO(IN CASE OF LAND), (2) NATIONALITY OF VESSEL/PLANE/TRUCK (3) OWNER OF VESSEL(IN CASE OF SEA) OWNER OF PLANE/COMPANY (IN CASE OF AIR) OWNER OF TRUCK/COMPANY(I

19、N CASE OF LAND), (4) VESSEL/PLANE/TRUCK WILL CALL OR PASS THROUGH THE FOLLOWING PORTS/AIRPORTS/BORDERS ENROUTE TO SAUDI ARABIA: 1234.(PLEASE LIST PORTS/AIRPORTS/BORDERSl77)THE UNDERSIGNED (THE OWNER, AGENT, CAPTAIN OR COMPANY OF THE VESSEL/PLANE/TRUCK) ACCORDINGLY DECLARES THAT THE INFORMATIONS PROV

20、IDED (IN RESPONESES TO 1 TO 4) ABOVE ARE CORRECT AND COMPLETE AND THAT THE VESSEL/PLANE/TRUCK SHALL NOT CALL AT OR ANCHOR ON ANY OTHER PORTS/AIRPORTS/BORDERS OTHER THAN THAT MENTIONED ABOVE ENROUTE TO SAUDI ARABIA.WRITTEN ON THE. DAY/MONTH/YEARSAUDI EMBASSY/CONSULATE SIGNATURE OF VESSELS SEAL AND SI

21、GNAURE /PLANES/TRUCKS OWNER AGENT, CAPTAINTHIS CERTIFICATE IS NOT REQUIRED IF SHIPMENT IS EFFECTED ON NATIONAL SHIPPING COMPANY OF SAUDI ARABIA OR UNITED ARAB SHIPPING CO. (SAG) OR SAUDI ARABIAN AIRLINES.l78PACKING LIST l79IN 3 COPIESl80CERTIFICATE OF QUALITY l81ISSUED BY CIQl82, STATING THAT THE GO

22、ODS ARE UP TO EU STANDARDSCERTIFICATE OF ORIGIN FORM Al83 ISSUED BY CIQ CERTIFICATE OF ORIGINl84 ISSUED BY CHAMBER OF COMMERCEl85 IN THE NAME OF APPLICANT IN ONE ORIGINAL PLUS TWO DUPLICATESl86, THE ORIGINAL MUST BE CERTIFIED BY CHAMBER OF COMMERCE AND LEGALIZED BY SAUDI CONSULATE/EMBASSY IN CHINA S

23、TATING THE COUNTRY OF ORIGIN, NAME AND FULL ADDRESS OF THE MANUFACTURER/PRODUCERl87 AND SHIPPER, CONFIRMING THAT THE GOODS RELEVANT TO THIS L/C ARE OF CHINESE ORIGIN.ONE COPY OF FAXl88 SENT TO THE APPLICANT ADVISING SHIPMENT IN DETAILS WITHIN 5 WORKING DAYSl89 OF SHIPMENT IS MADE. A TRANSMISION REPO

24、RTl90 IS ALSO REQUIRED.HALAL SLAUGHTERING CERTIFICATEl91 IN ONE ORIGINAL PLUS ONE DUPLICATE CERTIFIED BY CHAMBER OF COMMERCE AND LEGALIZED BY SAUDI EMMBASSY/CONSULATE IN CHINA SHOWING/EVIDENCING THE FOLLOWING:PRODUCTION/EXPIRY DATES OF GOODSl92SLAUGHTERING DATE CERTIFICATEl93 ISSUED BY OWNER, MASTER

25、 OR AGENTS STATING THAT THE CARRYING VESSEL WAS BUILT IN (INDICATE THE YEAR OF BUILT) AND IS NOT EXCEEDING 15 YEARS OF AGE AT THE DATE OF LOADING AND THAT ITS CARGO GEAR ARE SUITABLE TO DISCHARGE AT SAUDI ARABIAN PORT. OTHERWISE, A CERTIFICATE FOR CARGO GEAR AND TACKLE VALID AS AT THE DATE OF LOADIN

26、G SHOWING THE AGE OF THE VESSEL AND ITS YEAR OF BUILT ISSUED BY ONE THE FOLLOWING SOCIETIES, ORIGINAL OR COPY OF WHICH MUST ACCOMPANY THE DOCUMENTS PRESENTED FOR NEGOTIATION: AMERICAN BUREAU OF SHIPPING BUREAU VERITASHELIENIC REGISTER OF SHIPPING DET NORSKE VERITASLLOYDS REGISTER OF SHIPPING GERMANI

27、SCHER LLOYDREGISTRO ITALIANO NAVALE NIPPON KAIJI KYOKAIKOREAN REGISTER OF SHIPPING POLSKI REJESTR STATKOW(REQUIREMENT OF CARGO GEAR AND TACKLE MAY BE DISREGARDED IN CASE OF CONTAINERS, BULK, ROLL-ON ROLL-OFF OR ANY OTHER GEARLESS VESSEL, PROVIDED A DECLARATION IS OBTAINED FROM ONE OF THE ABOVE SOCIE

28、TES TO THE EFFECTTHAT THE CARRIER HAS NO GEAR ON BOARD)DECALARATION OF NON-WOOD PACKINGl94, OR CERTIFICATE OF HEAT TREATMENTl95 ISSUED BY GOVERNMENT AOTHORITY IF WOOD PACKING INCLUDED.ADDITIONAL CONTITIONS 47AA DISCREPANCY FEEl96 OF USD54,00 OR ITS EQUIVALLENTl97 WILL BE DEDUCTED FROM THE PROCEEDSl9

29、8 IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY(IES).INSURANCE COVERED BY THE APPLICANT.l99ALL DOCUMENTS REQUIRED MUST BEAR THE NUMBER OF THIS CREDIT.l100ALL DOCUMENTS MUST BE MADE OUT IN ENGLISH LANGUAGE.l101EACH NEGOTIATION UNDER THIS CREDIT MUST BE NOTED ON THE REVERSE OF THIS INSTRUMENTl102 BY THE

30、 NEGOTIATING BANK.l103BILL OF LADING ISSUED BY FREIGHT FORWARDERl104 NOT ACCEPATABLE.BILL OF LADING SHOWING COSTS ADDITIONAL TO THE FREIGHT CHARGES NOT ACCEPTABLE.l105REPRODUCED DOCUMENTS BY MEANS OF REPROGRAHICl106, AUTOMATED, l107COMPUTERIZED SYSTEMl108,CARBON COPES l109OR PHOTOCOPY MACHINE l110AR

31、E NOT ACCEPTABLE, UNLESS SUCH DOCUMENTS BEARING ORIGINAL SIGNATURE(S) AND STAMP(S) OF THE ISSUER(S) AND THE PARTY(IES)/ AUTHORITY(IES) WHOM THEIR COUNTERSIGNATURE(S)/ CERTIFICATION/ LEGALIZATION ARE REQUIRED AS STIPULATED IN THIS LETTER OF CREDIT.NEGOTIATION/ PAYMENT UNDER RESERVE/GUARANTEE STRICTLY

32、 PROHIBITED.l111DOCUMENTS ISSUED PRIOR TO THE DATE OF THIS L/C NOT ACCEPTABLE.l112GOODS MUST BE CONTAINERIZED IN 40 FT REEFER CONTAINERSl113(REEFER TEMPERATURE BELOW 18 DEGREE CENTIGRADEl114) AND BILL OF LADING MUST EVIDENCE THE SAME.l115QUANTITY 5 PCT MORE OR LESS ARE ALLOWEDl116STALE BILLS OF LADI

33、NG ARE NOT ACCEPTABLE.l117NOTWITHSTANDING THE PROVISIONS OF UCP 500. IF WE GIVE NOTICE OF REFUSAL OF DOCUMENTS PRESENTED UNDER THIS CREDIT WE SHALL HOWEVER RETAIN THE RIGHT TO ACCEPT A WAIVER OF DISCREPANCIES FROM THE APPLICANT AND SUBJECT TO SUCH WAIVER BEING ACCEPTABLE TO US TO RELEASE DOCUMENTS A

34、GAINST THAT WAIVER WITHOUT REFERENCE TO THE PRESENTER PROVIDED THAT NO WRITTEN INSTRUCTIONS TO THE CONTRARY HAVE BEEN RECEIVED BY US FROM THE PRESENTER BEFORE THE RELEASE OF THE DOCUMENTS. AND SUCH RELEASE PRIOR TO RECEIPT OF CONTRARY INSTRUCTIONS SHALL NOT CONSTITUTE A FAILURE ON OUR PART TO HOLD T

35、HE COCUMENTS AT THE PRESENTERS RISK AND DISPOSAL AND WE WILL HAVE NO LIABILITY TO PRESENTER IN RESPECT OF ANY SUCH RELEASE l118CHARGES 71B: ALL BANING CHARGES OUTSIDE THE OPENING BANK ARE FOR BENEFICIARYS ACCOUNTl119PERIOD FOR PRESENTATIONS 48: DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 D

36、AYS AFTER BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF THIS CREDIT.l120CONFIRMATION INSTRUCTIONl121 49: WITHOUTl122ADVISE THROUGH BANKl123 57A: BANK OF CHINA, SHANDONG BR.REIMBURSEMENT BANKl124 53A: CITIBANK,NY,NEW YORKINSTR. TO PAY/ACPT/NGG BANK l125 78:ALL DOCUMENTS ARE TO BE FORWARDED TO BANQU

37、E SAUDI FRANSI, EASTERN REGIONAL MANAGEMENT, KING ABDUL AZIZ STREET, P.O.BOX 397, ALKHOBAR 31952,SAUDI ARABIA, TEL: (03) 8871111, FAX (03) 8821855, SEIFT: BSERSARIEST. IN TWO CONSECUTIVE LOTS.l126UPON RECEIPT OF ALL DOCUEMNTS IN ORDER, WE WILL DULY HONOUR/ACCEPT THE DRAFTS AND EFFECT THE PAYMENT AS

38、INSTRUCTED AT MATURITY.l127SENDER TO RECEIVER INFOl128 72: THIS LC IS SUBJECT TO UCP 1993 ICC PUB. NO. 500.l129 THIS IS OPERATIVE INSTRUCMENT AND NO MAIL CONFIRMATION WILL FOLLOW.l130第七节：信用证课堂练习（实训课） 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。合同如下所示: 中国国际纺织品进出口公司江苏分公司 CHINA INTERNATIONAL TEXTILES I/E CO

39、RP. JIANGSU BRANCH 20 RANJIANG ROAD ，NANJING，JIANGSU，CHINA销售确认书 编号NO.：CNT0219 SALES CONFIRMATION 日期 DATE：MAY 10，2004 OUR REFERENCE：IT123JS买方BUYERS： TAI HING LOONG SDN, BHD, KUALA LUMPUR.地址ADDRESS： 7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALA LUMPUR,MALAYSIA TEL：060-3-74236211 FAX：060-3-74236212 兹

40、经买卖双方同意成交下列商品，订立条款如下：THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSETHE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONSSTIPULATED BELOW：DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT CIF SINGAPORE装运SHIPMENT： DURING JUNE/JULY， 2001 IN TRANSIT TO MALAYSIA付款条件PAYMENT： IRREVOCABLE S

41、IGHT L/C保险INSURANCE： TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10% OVER THE INVOICE VALUE买方(签章)THE BUYER 卖方(签章)THE SELLERTAI HING LOONG SDN, BHD, KUALA LUMPUR. 中国国际纺织品进出口公司 江苏分公司 CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH,买方开来的信用证如下所示：FROM BANGKOK BANK LTD., KUALALUMPURDOCU

42、MENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004ADVISING BANK: BANK OF CHINA, JIANGSU BRANCHAPPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPURBENEFICIARY: CHINA NATL TEXTILES I/E CORP., BEIJING BRANCHAMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)EXPIRY DATE: JUN 15,

43、 2004 IN CHINA FOR NEGOTIATION DEAR SIRS:WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCO

44、MPAINED BY THE FOLLOWING DOCUMENTS:-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED BY APPLICANT.-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED FREIGHT COLLECT AND NOTIFY BENEFICIARY.-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50

45、% WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.- PACKING LIST IN QUADRUPLICATE.- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING.- SHIPS CLASSIFICATION

46、 ISSUED BY LIOYDS IN LONDON.COVERING:ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN. AS PER BUYERS ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE.ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PO

47、RT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TOUCP 400 BANGKOK BANK LTD

48、., KUALALUMPUR (SIGNED)第八节：翻译信用证（实训课） 请翻译如下信用证内容。TO ：BANK OF CHINA， SHANGHAI BRANCH， CHINAATTN：L/C DEPT （表收件方为信用证的通知行，ATTN即ATTENTION）FROM ：COMMERCIAL BANK OF ETHIOPIA，ADDIS ABABA，ETHIOPIADATE ：15-01-2004 WE HEREBY OPEN OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO.LC/87563 FAVOURING M/S SHANGHAI C

49、HEMICALS IMPORT AND EXPORT CORPORATION 16 JIANG YAN LU SHANGHAI CHINA BY ORDER OF MAGIC INTERNATIONAL PLC DEBRE ZEIT ROAD ADDIS ABABA ETHIOPIA TO THE EXTENT OF USD 31, 067.10 CFR ASSAB AVAILABLE BY NEGOTIATION WITH ANY BANK AGAINST THE DOCUMENTS DTAILED HEREIN (单据详列) AND BENEFICIARYS DRAFTS AT 60 DA

50、YS AFTER B/L DATE DRAWN ON OURSELVES FOR 100% OF THE INVOICE VALUE1.SIGNED COMMERCIAL INVOICES IN FIVE COPIES SPECIFYING FOB VALUE AND FREIGHT CHARGES AND ALL COPIES CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE INDICATING EXCHANGE CONTROL LICENCE （外汇管理许可证）NO.749/000066 JAN

51、UARY 02,20042.PACKING LIST IN FIVE COPIES INDICATIONG GROSS AND NET WEIGHT OF EACH ROLL3.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING AND MADE OUT TO ORDER OF COMMERCIAL BANK OF ETHIOPIA AND NOTIFYING MAGIC INTERNATIONAL PLC MARKED FREIGHT PREPAID4.CERTIFICATE OF ORIGIN ISSUED BY THE CHINA COUNC

52、IL FOR THE PROMOTION OF INTERNATIONAL TRADE IN TWO COPIES 5.CERTIFICATE OF SAMPLE APPROVAL (样品确认信) ISSSUED AND SIGNED BY MR.DROR ADCER OF MAGIC INTERNATIONAL PLC 6.BENEFICIARYS CERTIFICATE（受益人证明书） CERTIFYING THAT： * PACKAGES ONLY MARKED WITH MAGIC INTL PLC P.O. BOX 147140 ADDIS ABABA ETHIOPIA VIA AS

53、SAB (该公司经由ASSAB港取货) * NON-NEGOTIABLE COPY OF SHIPPING DOCUMENTS (不用来议付的、装运单据副本) HAVE BEEN SENT DIRECTLY TO BUYER WITHIN 3 DAYS AFTER SHIPMENTCOVERING SHIPMENT OF 120 ROLLS 100MM4P350 AND 30 ROLLS 125MM4P350 TRANSMISSION BELT AS PER CONTRACT NO. 03PI/421/122DATED DEC 26 2003 TERMS CFR ASSABINSURANCE

54、COVERED LOCALLY BY BUYERTHE EXPIRY PLACE OF THE CREDIT IS CHINA PARTIAL SHIPMENTS ARE NOT PERMITTEDTRANSHIPMENT ARE PERMITTEDSHIPMENT FROM SHANGHAI TO ASSAB NOT LATER THAN 21ST MARCH 2004 THIS CREDIT IS VALID FOR NEGOTIATION NOT LATER THAN 5TH APRIL 2004ALL BANKING CHARGES OUTSIDE ETHIOPIA ARE FOR A

55、CCOUNT OF THE BENEFICIARYPROVIDED THAT ALL TERMS AND CONDITIONS OF THE LETTER OF CREDIT HAVE BEEN COMPLIED WITH , WE UNDERTAKE TO HONOUR YOUR CLAIMS IN ACCORDANCE WITH YOUR INSTRUCTIONS VALUE THREE BUSINESS DAYS FROM THE DATE OF RCEIPT OF THE SHIPPING DOCUMENTS AT OUR COUNTERSPLEASE FORWARD THE ORIG

56、INAL AND DUPLICATE SETS OF SHIPPING DOCUMENTS IN TWO SEPARATE LOSTS TO US BY DUL COURIER SERVICE THIS LETTER OF CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS（RECISION 1993） ，PLEASE TREAT THIS MESSAGE AS AN OPERATIVE CREDIT INSTRUMENT AND NO MAIL CONFIRMATION WILL FOLLOWPLEASE ADVISE THE BENEFICIA

57、RY二、补充资料：汇票开具日期：发票开具日期：装运日期 ：发票号 ：106-004船名航次 ：启运港 ：上海货名 ：TRANSMISSION BELT单价 ：100MM规格：共60包 120罗 125MM规格：共15包 30 罗合同日期 ：，2003FOB价 ：USD 24，运费 ：集装箱个数 ：1个 20尺柜集装箱号 ：（container no）PILU 6010096 封号 ：(seal no) B0090958 HS 编码 ：4010毛重 ：8820KGS尺码 : 20CBMS已装船批注 : ON BOARD AT SHANGHAI MAR. 19,2004唛头：出口公司制单签署人:

58、华 巩承运人 : PACIFIC INERNATIONAL LINES(PTE) LTD太平船务（中国）南京分公司承运人公司签署人:张娟第九节：汇票的填制 汇票（Bill of Exchange；Draft）一、 汇票的含义和基本内容 汇票是出票人签发的，委托付款人在见票时或者在指定日前无条件支付确定金额给收款人或持票人的票据。 二、汇票的当事人 (1)出票人（Drawer）。 (2)受票人（Drawee）。 (3)受款人（Payee）。 三、汇票的种类1.按出票人的不同，汇票可分为： 银行汇票（Bankers Draft） 商业汇票（Commercial Draft） 2.按照有无附属单据，

59、汇票可分为： 光票（Clean Bill） 跟单汇票（Documentary Bill） 3.按照付款时间的不同，汇票可分为：即期汇票（Sight Draft，Demand Draft）远期汇票（Time Bill or Usance Bill）。附：远期汇票付款时间的规定办法: (1)见票后若干天付款（Atdays after sight）; (2)出票后若干天付款（Atdays after date of draft）; (3)提单签发日后若干天付款（Atdays after date of Bill of Lading）; (4)指定日期付款（At a fixed date in fut

60、ure）。 四、汇票的使用 （票据行为）1.出票（Issue） 2.提示（Presentation） 3.承兑（Acceptance） 4.付款（Payment）5.背书（Endorsement） 6.拒付（Dishonour） 五、汇票的基本内容(1)表明“汇票”字样。(2)无条件支付命令。(3)确定的金额。(4)付款人名称。 (5)收款人名称。(6)出票日期和地点。(7)出票人签章。(六)汇票主要内容的填制汇票编号(Number) 根据发票号码填写，或填写“AS PER INVOICE” （因为商业发票是体现该笔交易支付金额的核心单据）地点和日期(Date & Place of Prese