浙科金融實務模擬--不可撤銷可轉讓信用證

1、案例背景資料一、交易雙方 1.賣方：上海體育用品進出口公司SHANGHAI SPORTING GOODS IMP. &EXP.CORPAddress: 215 HUQIU ROAD SHANGHAI CHINA TEL NO: (86)021 88596458FAX NO: (86)021 88546154公司在中國銀行上海分行開立的賬號：55194395986259874562.買方：PETRRCO 國際貿易公司PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406 WILLOWDALE ONT

2、ARIO, CANADA M2K 2W2TEL NO：（+01）8869FAX NO：（+01）8867公司在加拿大皇家銀行開立的賬號是：366548962558966585558二、背景 上海體育用品進出口公司SHANGHAI SPORTING GOODS IMP.&EXP.CORP. (以下簡稱上海公司)收到加拿大PETRRCO 國際貿易公司（PETRRCO INTERNATIONAL TRADING CO.）一筆訂單。因為上海公司是一個中間商，它又同大連一家企業(yè)-蒙萊實業(yè)有限公司（MOONLIGHT INDUSTRY CO.,LTD）簽訂合約。由該廠提供產(chǎn)品。該廠以低于上海公司對外出口報

3、價的價格供貨。上海公司要求買方開立可轉讓信用證。操作一 上海公司和加拿大公司簽訂售貨確認書，要求用可轉讓信用證支付（見附件）。上海公司和大連公司簽訂購銷合同，約定用信用證支付（見附件）。收到上海公司要求開立信用證的函電后，加拿大公司要根據(jù)售貨確認書填寫可轉讓信用證申請書，填寫完畢后上交由銀行進行審核。請你代加拿大公司方的業(yè)務員填寫信用證申請書。 提示 DOCUMENTARY CREDIT APPLICATIONAPPLICANT：PETRRCO INTERNATIONAL TRADING CO.ISSUING BANK:ROYAL BANK OF CANADADATE AND PLACE OF

4、 EXPIRY OF THE CREDIT SHANGHAI,CHINAISSUED BY TRANSFERABLE CREDITBENEFICIARY:SHANGHAI SPORTING GOODS IMP. &EXP.CORPIRREVOCABLE CREDIT TO BENEFICIARYAMOUNT:USD88710.00 SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLYPARTIAL SHIPMENT TRANSHIPMENTallowed not allowed allowed not allowedSH

5、IPMENT FROM DALIANNOT LATER THAN FOR TRANSPORTATION TO CREDIT AVAILABLE WITH BANK OF CHINA,SHANGHAI BRANCHby 30 days before the month of shipment valid negotiationAGAINST THE DOCUMENTS DETAILED HEREIN AND BENEFICIARYSDRAFT AT SIGHTGOODSSBW32 BASKETBALLGBW322 FOOTBALLERVO VOLLEYBALLPRICE TERMCIF MELB

6、OURNEUSD16.95USD21.33USD12.15ADDITIONAL CONDITIONSInsurance is to be covered by the seller for 110% of the invoice of the value against All Risks and War Risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated 01/01/1981WE REQUEST YOU TO ISSUE YOUR IRREVO

7、CABLE DOCUMENTARY CREDIT FOR OUR ACCOUNT IN ACCORDANCE WITH THE ABOVE. INSTRUCTIONS.THE CREDIT SHALL BE SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT (ICC NO.500)TRSFERABLE IRREVOCABLE LETTER OF CREDIT To:BANK OF CHINA， SHANGHAIFM：THE ROYAL BANK OF CANADA, BRITISH, COLUMBIA INTE

8、RNATIONAL CENTER, 1055 WEST GEORGIA STREET, VANCOUVER, B.C V6E 3P30TEST NO. 3330 FORUSD 88710.00DATEDJANUARY 30,2002TO EXPIREAPIRL 30 2002IN CHINAIN ACCORDANCE WITH INSTRUCTION RECEIVED FROM ACCREDITORS WE OPEN OUR IRREVOCABLE TRANSFERABLE LETTER OF CREDIT IN FAVOR OF SHANGHAI SPORTING GOODS IMP. &

9、EXP.CORPFOR THE AMOUNT OFUSD 88710.00(SAYUS DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY) AVAILABLE BY YOUR DRAFT DRAWN AT SIGHT ONTHE ROYAL BANK OF CANADAACCOMPANIED BY THE FOLLOWING 1. COMMERCIAL INVOICE IN QUADRUPLICATES 2. PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBE

10、R OF CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON3. FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LANDING MADE OUT TO ORDER MARKED “FREIGHT PREPAID”AND NOTIFY APPLICATION4. INSURANCE POLICY OR CERTIFICATE CLAUSE DUPLICATE ENDORSED IN BLANK COVERING OCEAN MATIN CARGO CLAUSE ALL RISKS AND WA

11、R RISKS FOR 110 PERCENT OF INVOICE VALUE AS PER CIC DATED 1/1/19815. INSPECTION CERTIFICATE IN DUPLICATE SIGNED BY C.C.I.BCOVERING:2000 PCS SBW32 BASKETBALL US$16.95/PC 2000 PCS GBW322 FOOTBALL US$21.33/PC 1000 PCS ERVO VOLLEYBALL US$12.15/P PRICE TERM: CIF VANCOUVERTERMS OF SHIPMENT FROM DALIAN CHI

12、NA TO VANCOUVER CANADA DURING MARCH 2002GOODS TO BE PACKED IN CARTON CASES AND CONTAINER SHIPMENT PREFERABLE.TRANSSHIPMENT PERMITTED AND PARTIAL SHIPMENT PERMITTED.SHIPPING MARK: PITDOCUMENTS REQUIRED:DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT W

13、ITHIN THE VALIDITY OF THE CREDITSPECIAL INSTRUCTIONS:THIS DOCUMENTARY CREDIT AS TRANSFERRED IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT (1993 REVISION) ICC PUBLICATION NO.500. Bank of ChinaOffice:Address:信用證通知書 ADVICE OF A DOCUMENTARY CREDIT 日 期D A T E：_FEBRARY 5,2002_我行編號：OUR

14、REF：_ 內容：L/C NO. _ NO.988_ 日期(Issuing Date)_JANUARY 30,2002_金額(Amount) USD88710.00SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY 申請人(Applicant) PETRRCO INTERNATIONAL TRADING CO.Address: 1100 SHEPPARD AVENUE EAST SUITE406 WILLOWDALE ONTARIO, CANADA M2K 2W2 裝運期(Shipment Date)_During M

15、arch,2002_效期(Expiry Date)_30 2002 IN CHINA_ APIRL 30 2002 IN CHINA_根據(jù)下列銀行的指示我行先將有關的內容通知如下(見附件)We advice you as followsX正本信用證An Original Documentary Credit.簡電信用證Pre-Advice of A Documentary Credit信用證證實書Mail Confirmation of the Documentary Credit.信用證修改Original Amendment to the Documentary Credit.我行對信用證

16、加保兌This Documentary Credit Bears Our Confirmation.該信用證限制在我行This Documentary Credit is restricted to us.我行只做通知，不承擔其他任何責任和義務We advise above conveys no engagement or obligation on our part. 中國銀行 FOR BANK of CHINA_CHRISTINA_銀行印簽轉讓委托書Bank of China, shanghai branch325Renming Road, shanghaitel: (0086)02188

17、765439fax:(0086)02188765321Documentary credit No._No.988_ , opened by_the Royal Bank of Canada_ , by order of_ Petrrco International Trading Co._ _ Dear Sirs,Would you please transfer the abovementioned documentary credit as follows:New beneficiaries: Dalian Moonlight Industry Co.138 Zhongshan RoadD

18、alianChinaamount:USD 80000.00SAY US DOLLARS EIGHTY EIGHT THOUSAND SEVEN HUNDRED AND TEN ONLY validity:April 10,2002price: SBW32 basketball us$15.00/pc GBW322 football us$20.00/pc ERVO volleyball us$10.00/pc Shipment:before March 15, 2002Insurance amount:120% of Invoice valueAll other conditions rema

19、in unchanged. Please credit the balance of funds in our favor to our account with yourselves.We appreciate your assistance in this matter.Yours faithfullySHANGHAI SPORTING GOODS IMP. & EXP. CORP. SIGNATURE FROM:THE ROYAL BANK OF CANADATO:BANK OF CHINA， SHANGHAI BENEFICIARY:蒙萊實業(yè)有限公司APPLICANT:SHANGHAI

20、 SPORTING GOODSCOVERING: 2000 PCS SBW32 BASKETBALL US$16.95/PC 2000 PCS GBW322 FOOTBALL US$21.33/PC 1000 PCS ERVO VOLLEYBALL US$12.15/PCSHIPPING MARKS： PITVANCOUVERNO.1-UPDOCUMENTS REQUIRED: 1. COMMERCIAL INVOICE IN QUADRUPLICATES 2. PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER OF

21、CARTONS, GROSS WEIGHT AND MEASUREMENTS PER EXPORT CARTON3. FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LANDING MADE OUT TO ORDER MARKED “FREIGHT PREPAID”AND NOTIFY APPLICATION4. INSURANCE POLICY OR CERTIFICATE CLAUSE DUPLICATE ENDORSED IN BLANK COVERING OCEAN MATIN CARGO CLAUSE ALL RISKS AND WAR RIS

22、KS FOR 110 PERCENT OF INVOICE VALUE AS PER CIC DATED 1/1/19815. INSPECTION CERTIFICATE IN DUPLICATE SIGNED BY C.C.I.B.SPECIAL INSTRUCTIONS: ALL NEGOTIATION AND TRANSFERS UNDER THIS CREDIT RESTRICTED TO ADVISING BANKTHIS DOCUMENTARY CREDIT AS TRANSFERRED IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR

23、 DOCUMENTARY CREDIT (1993 REVISION) ICC PUBLICATION NO.500. BILL OF EXCHANGE No.TEX-100 For US$80000.00 DALIANMARCH 25,2002 (amount in figure) (place and date of issue) At*sight of thisFIRSTBill of exchange(SECOND being unpaid) pay toDALIAN MOONLIGHT INDUSTRIAL CO.or order the sum of SAY UNITED STAT

24、ES DOLLARS EIGHTY THOUSAND TEN ONLY (amount in words) Value received for100 CTNSofBASKETBALL,FOOTBALL,VOLLEYBALL ( quantity ) ( name of commodity ) Drawn underTHE ROYAL BANK OF CANADA L/C No.988datedJANUARY 30th, 2002 To:THE BANK OF CHINA For and on behalf of 300 HUQIU ROAD，CHINA DALIAN MOONLIGHT IN

25、DUSTRIAL CO. X X X (Signature) 海運出口貨物投保單 1)保險人：2)被保險人：中國人民保險公司 DALIAN MOONLIGHT INDUSTRIAL CO. 3)標記4)包裝及數(shù)量5)保險貨物項目6)保險貨物金額 PIT/VANCOUVER/NO.1-UP 40 CTNS40CTNS20CTN SGW 32BASKETBALLBW 32FOOTBALLERW VOLLEYBAL USD36000.00USD48000.00USD12000.007)總保險金額:（大寫）SAY US DOLLARS NINETY SIX THOUSAND ONLY 8)運輸工具:(

26、船名)(航次) PRINCERSV.336 9)裝運港: 10)目的港: VANCOUVER DALIA 11)投保險別: 12)貨物起運日期：20-MARCH-02 ALL RISKS AND WAR RISKSAS PER CIC OF P.I.C.C. DATED 1/1/198113)投保日期：14)投保人簽字：12-MARCH-02X XX BILL OF EXCHANGE No.TEX-100 For USD8710.00 SHANGHAIMARCH 25,2002 (amount in figure) (place and date of issue) At*sight of t

27、hisFIRSTBill of exchange(SECOND being unpaid) pay to SHANGHAISPORTING GOODS IMP&EXP.CORP or order the sum of EIGHT THUSAND SEVEN HUNDRED AND TEN DOLLARS (amount in words) Value received for100 CTNSofBASKETBALL,FOOTBALL,VOLLEYBALL ( quantity ) ( name of commodity ) Drawn underTHE ROYAL BANK OF CANADA L/C No.988datedJANUARY 30th, 2002 To:THE BANK OF CHINA For and on behalf of 300 HUQIU ROAD，CHINA SHANGHAISPORTING GOODS IMP&EXP.CORP X XX (Signature) C O M M E R C I A L I N V O I C E1)