國際結(jié)算審單實(shí)務(wù)

1、實(shí)驗(yàn)二 電開信用證下的審單練習(xí) 學(xué)時數(shù)：4 （一）實(shí)驗(yàn)類型 驗(yàn)證性 （二）實(shí)驗(yàn)要求 必修 （三）實(shí)驗(yàn)?zāi)康?了解掌握電開信用證的標(biāo)準(zhǔn)格式、特點(diǎn)及審單注意點(diǎn)。 （四）實(shí)驗(yàn)內(nèi)容 1、了解電開信用證的基本格式和內(nèi)容 2、熟悉電開信用證對單據(jù)的基本要求和常見表達(dá)方式 3、按照審單標(biāo)準(zhǔn)及審單方法審核相關(guān)單據(jù) 4、填寫審單記錄卡 5、撰寫實(shí)驗(yàn)小結(jié) Practice One : Please examine the following docs. against the following L/C. 跟單信用證 Name of Issu ing Bank Irrevocable No.1234 Banko B

2、inko Docume ntary credit Pan ama, Rep. of Pan ama Place and Date of Issue: Expiry Date and Place for Prese ntatio n of Docume nts Panama May 29.2002 Expiry Date: J une 17 2002 Applica nt: Place of Prese ntati on: Hongkong Imporiadores Electro ni cos S.A Ben eficiary: 147 Aven ida San Jose Electronic

3、 Distributors Pan ama, Rep. of Pan ama 217 Des Voeux Road, Cen tral Advis ing Bank: Hongkong Asia n Intern ati onal Bank and Trust Co. Amount: Hongkong Approximately USD.110,000.00_ Partial shipments: allowed not allowed Credit available with Nomin ated Bank: Transhipment: allowed not allowed Freely

4、 Negotiati on In sura nee covered by buyers by payme nt at sight; by deferred payme nt at; Shipment as defined in UCP500 Article 46 From: by accepta nee of drafts at; Port of HongKong by n egotiati on For tran sportatio n to Puerto Armuelles, Pan ama. Aga inst the docume nts detailed here-i n; Not l

5、ate than June 9, 2002 And B eneficiary s draft(s) drawn on Banko Bink Pan ama, Rep. of Pan ama Docume nts required: Signed Commercial In voice Certificate of origi n Full set of clea n “ on board ocea n bills of ladi ng con sig ned to tran sitarios Pan ama. Coveri ng: Televisi ons, VCRS, Video Recor

6、der and spare parts of Japa nese origi n and 10,000 VHs cassettes of Chin ese origi n as per purchase order 1714-X CFR Puerto Armuelles, Pan ama, In coterms 2000. Drafts to be marked “ Draw nun der Banko Bin ko, Pan ama, Docume ntary Credit No.1234. Issued on May 29 2002”. Docume nts to be prese nte

7、d with in days after the date of shipme nt but with in the validity of L/C We hereby issue Sig nature Banko Binko Pan ama, Rep. of Pan ama Draft USD 122,500.00Hon gko ng June 18, 2002 At sight Pay to the order of Electro nic Distribut ing Associates One hun dred twen ty-two thousa nd five hun dred U

8、S Dollars only To: Banko Binko Pan amaSign ature XXX Electronic Distributing Associates Electronic Distributing Associated Invoice Sold to: Importadora Electro nisca S.AJu ne 17.2002 Pan ama. Rep. of Pan ama Terms: Docume ntary Credit Invoice No.741 purchase order No.1741 Pack ing Descripti on Price

9、 1 Container Televisi ons, VCRs, Video Recorders USD 100,000.- VHs cassettes USD 5,500.- FOB Factory USD 105,500.- Han dli ng USD 150.- Freight USD 16.850.- Total C&F Pan ama USD 122,500.- Sig nature Electronic Distributing Associates Hongkong Con solicators Inc. as age nts 原產(chǎn)地證明 Con sig nor: No.Hk

10、764187 Origi nal Electronic Distributing Associates Certificate of Origin Hongkong Con solidators, Inc. as age nts Con sig nee: Country of Origi n Banko Binko JAPAN Pan ama. Rep. of Pan ama Tran sport details: Ocea n M/V Altemares Item, number, marks, number and type of packages, description of good

11、s: Container Con tai ning Televisi ons, VCRs, Video Recorders and spare parts and 100,000 VHs cassettes as per purchase order 1714 The un dersig ned authority certifies that the goods described above origi nate in the country show n above. PanamanianHongkong Chamber of Commerce Place and Date of Iss

12、ue, n ame and sig nature of compete nt authority: June 9,2002 Hon gko ng Sig nature XXX Pan ama nian-Hong Kong Chamber of Commerce 海運(yùn)提單 Shipper: Electronic Distributing Assoiates Hongkong Cosolidators .In c.as age nts Voyage No.59E Shipper s referen(EDA-PA 4576 Con sig nee: To order of Tran sitarios

13、 Pan ama Carrier: LHR Li nes Notify address(carrier not responsible for failure to notify): Importadora Electr on ica. S.A 147. Aven ida San Jose Pan ama. Rep. of Pan ama Place of receipt (applicable only when docume nt used for multimodal tran sport): Ocean Vessel: M/V Altamares Port of loadi ng: H

14、ongKong Place of delivery(applicable only whe n docume nt used for multimodal tran sport): Port of discharge: Puerto Armuelles, Pan ama For multimodal tran sport or port to port shipme nt Container No. No. and type of packages Gross weight(kg)Measureme nts(cbm) Marks and No. description of goods 1 C

15、ontainer TVs, VCRs, Spare parts and Cassettes Above particulars as declared by shippers Total No. of containers/Packages received by the Carriers: 1 Shippers declared value: USD 122,500.00 Received from the carrier Freight and charge: Collect USD 16,800.00 Place and Date of Issue Ho ngKo ng June 9.2

16、002 Number of origi nals issued: 1 Sig nature X XX XYZ Compa ny as age nts Practice Two:Please exam ine the followi ng docs aga inst the followi ng L/C FROM:ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREAL TO:BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUO MT700ISSUE OF A DOCUMENTARY CREDIT 27/SEQUENCE O

17、F TOTAL: 1/1 40A/FORM OF DOCUMENTARY CREDIT: IRREVOCABLE 20/DOCUMENTARY CREDIT NUMBER:178460M05501 31C/DATE OF ISSUE 02/08/30 31D/DATE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA 50/APPLICANT: EMVAL CREATION INC. 55 MOLIERE ST. MONTREAL, QUEBEC H2R IN7 59/BENEFICIARY: CHINA JIANGSU TEXTILES IMPORT

18、 AND EXPORT CORP. 23 MAFU STREET NANJING, THE PR OF CHINA 210002 32B/ AMOUNT AND CURRENCY: 17280,00CANADLAN DOLLAR 39B/ MAXIMUM CREDIT AMOUNT:MAXIMUM 41D/ AVAILABLE WITH BYANY BANK BYNEGOTIATION 42D/ DRAWEE: ROY AL BANK OF CANADA TRADE SERVICE CENTRE TORONTO MONTREAL M5J 1J5 43P/ PARTIAL SHIPMENT:PE

19、RMITTED 43T/ TRANSHIPMENT: PERMITTED 44A/ LOAD ON BOARD/DISPA TCH/TAKING IN CHARGE AT/FROM: THE PR OF CHINA 44B/ FOR TRANSPORTA TION TO MONTREAL QUEBEC CANADA 44C/LATEST DATE OF SHIPMENT: 020930 45A/DESCRIPTION OF GOODS: S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PRINTS AS PE

20、R SALES CONTRACT AT CAD 1,08 PER METER COST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA 46A/ DOCUMENTS REQUIRED: +FULL SET CLEAN “ ONBOARD MARINE BILL OF LADING DATED NO LATER THAN SEPTEMBER 30 2002 MAEKED FREIGH PREPAID MADE OUT TO THE ORDER OF ROYAL BANK OF CANADA AND NOTIFY EMVAL CREATIONS INC 55 M

21、OLIERE ST. MONTREAL QUEBEC H2R IN7 AND EVIDENCING SHIPMENT VIA WEST COAST VESSEL ONLY + ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY OR CERTIFICATE COVERING ALL RISKS INCLUDING W AR RISKS AS PER CIC. DA TED JAN. 1/81 FOR CIF VALUE PLUS 10PCT IN NEGOTIABLE FORM WITH LOSS PAY ABLE TO ROYAL BANK OF

22、 CANADA IN MONTREAL CANADA + COMMERCIAL INVOICE + CANADA CUSTOMS INVOICE + PACKING LIST + COPY OF INSURANCE PREMIUM RECEIPT + COPY OF FREIGHT RECEIPT + BENEFICIARY S CERTIFICATE STATING THAT ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENIERPRISES INC. +ORIGINAL OF EXPORT LICENCE 47/ADDITIONA

23、L CONDITONS: CONTAINER SHIPMENT PERMITTED. DOCUMENTS TO BE SENT BY COURIER OR REGISTERED AIRMAIL TO US. A DISCRIPANCY FEE OF CAD 50.00 IS PAYABLE BY THE BENEFICIARY FOR EACH DRAWING PRESENTED WITCH DOCS NOT STRICTLY COMPLY WLTH THE TERMS OF THIS LETTER OF CREDIT. 48/RERIOD FOR PRESENTATION: DOCUMENT

24、S MUST BE PRESENTED WITHIN 15 DAYS AFITER DATE OF TRANSPORT DOCUMENTS BUT BEFORE EXPIRY DATE OF CREDIT. 72/SENDER TO RECEIVER INFORMA TION: PLEASE ADVISE BENEFICIARY IMMEDIA TELY. 06022312 Draw n un der: Royal Bank of Can ada, Payme nts Ce nter, Mon trealIrrevocable L/C No.: 178460M0501 Dated:Sept.

25、30, 2002 Inv. No. SU154427-6 Excha nge for CAD 17280.00Jia ngsu Oct. 4, 2002 Atsight of this FIRST of Excha nge (Sec ond of Excha nge being un paid) Pay to the order of Bank of China Jia ngsu Branch The sum of CANADIAN DOLLARS SEVENTEEN THOUSAND TWO HUNDRBD ONL Y TO: ROYAL BANK OF CANADA TRADE SERVI

26、CE CENTRE TORONTO MONTREAL M5J 1J5 CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORPORATION LIU JIN DUO Gen eral Man ager CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP.23 MAFU STREET NANJING . THE PR OF CHINA 210002 INVOICE EMV AL CREATION INC.55 MOLIERE ST. In voice Number: SU154427-6Z MONTREAL. QUEBEC

27、 H2R IN7 S/C No:02JC044 Date of in voice: Sep.23.2002 From: The PR OF CHINA To: QUEBBC. CANADA L/C No:178460M05501 ISSUED BY: ROY AL BANK OF CANADA,PAYMENTS CENTRE,MONTREAL Marks and Numbers Description of Goods: Total Amount EMAL 16000METERSCOST,TNSURANCE+FREIGHT 02JC044/L071 MONTREAL,QUEBEC,CANADA

28、 MONTREAL S/C 02JC044 PRINTED FLANNELETTE 90CM ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT CAD 17280.00 TTL:32 Bales CAD 1.08/M PACKED IN 32 BALES ONL Y AS PER S/C NO.02JC044 DESIGNS: BABY BLOCKS-BEAR 4000METERS HEART-BEAR 4000METERS ELEPHANT 4000METERS BLOCKS-STRIPE 4000METERS CHINA JIANGSU TEXTI

29、LES IMPORT AND EXPORT CORP. NANJING CHINA CERTIFICATE Nanji ng EMV AL CREATIONS INC.55 MOLIERE ST., MONTREAL, QUEBEC H2R IN7 To whom it may concern: Re: in voice No: SU154427-6Z WE CERTIFY THAT: ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENTERPRISES INC. DATE:SEP.25.2002 CHINA JIANGSU TEXTI

30、LES IMPORT AND EXPORT CORPORATION NANJING ,CHINA. SIGN. 11. Qua ntity 2240KGS 00 CAD16,076. O2JCOO44/LOT1 FLANNELETTE MONTREAL SU154427-6 1. Exporter( name, full address, coun try) CHINA JIANGSU TEXTILES IMPORT AND EXPORT, 23 MAFU STREET NANJING , THE PR OF CHINA 210002 ORIGINAL NO.663210 3. Quota y

31、ear 2002 4. Category No 32A 5. Con sig nee (n ame, full address, coun try) EMV AL CREATIONS INC., 55 MOLIERE ST., MONTREAL,QUEBEC H2R IN7 EXPORT LICENCE (Textile products) 6. Country of origi n: CHINA 7. Country of desti nati on MONTREAL 8. Place and date of shipme nt Means of tran sport FROM THE PR

32、 OF CHINA TO MONTREAL QUEBEC, CANADA BY SEA DURING SEP AND OCT.2002 9. Suppleme ntary details 10. Marks and numbers -Number and Kind of 12. FOB Value Packages-Descripti on of Goods EMV AL S/C 02JC0044 PRINTED TTL:32 BALES PACKED IN 32BALES ONL Y TTL: SAY TWO THOUSAND TWO HUNDRED KGS ONL M.I.D NAME:

33、DONGFENG PRINTING-DYEING MILL OF GUANGZHOU ADDR: NO.65 Y AN LING DONG RD., CHANGZHOU CHINA CITY: CHANGZHOU TOTAL:16,O76.OO CAD 13. CERTIFICATION BY THE COMPETENT AUTHORITY: the un dersig ned Certify that the goods described above have bee n charged aga inst the qua ntitative limit established for th

34、e year shown in box NO.3 in respect the category shown in box No.4 by the provisions regulat ing trade in textile products with CANADA. Sep 25 2002 14 Compete nt authority (n ame, full address, coun try) COMMISSION OF FOREIGN ECONOMIC sig nature XXX RELATIONS & TRADE, JIANGSU PROVINCE EAST BEIJING R

35、OAD, NANJING , CHINA THE PEOPLE S INSURANCE COMPANY OF CHINA PREMIUM RECEIPTDate:Sep.30,2002 Received from CHINA JIANGSU TEXTILES IMP. & EXP.CORP. The sum of CANADIAN DALLARS ONE HUNDRED & 74% Bei ng INVOICE NO.SU 154427-6 policy NO. NK08/0209576 THE PEOPLE S INSURANCE CO.OF CHINA JIANGSU BRANCH CAD

36、 100.74sig nature x x x THE PEOPLE S INSURANCE COMPANY OF CHINA Head Office: BEIJING Established in 1949 NVOICE NO. SU154427-6 INSURANCE POLICY ORIGINAL POLICY NO NK08/02095576 THIS POLICY OF INSURANCE WITNESSES TR THE PEOPLES INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED THE COMPANY) AT THE REQUES

37、T OF CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. TO T ORDER OF ROYAL BANK OF CANADA HEREINAFTER CALLED“ THE INSURED ” AND IN CONSIDERATION OF THE AGREED PREMIRM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTA TION SUBJECT TO THE CONDITIONS OF THIS PO

38、LICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON MARKS & NOS QUANTITY DESCRIPTION OF GOODS AMOUNT INSURED As per In voice No. SU154427-6 30 BALES S/C 02JC044 PRINTED FLANNELETTE CAD19.000.- TOTAL AMOUNT INSURED:CANADIAN DOLLARS NINETEEN THOUSAND ONLY PREMIUM AS ARRA

39、NGED RATE AS ARRANGED PER CONVEY ANCE S.S GANG JI 8189 SLG ON OR ABT as per B/L FROM CHINA PORT TO MONTREA. QUEBEC. CANADA CONDITIONS: COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES(1/1/1981) OF THE PEOPLE S INSURANCE COMPANY OF CHINA.(ABBREVIATED AS I.C.C ALL RISKS). (WAREHOUSE TO WAREHOUSE C

40、LAUSE IS INCLUDED) NUMBER OF ORIGINAL:ONE IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIA TE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER: TOPLIS AND HARDING OF CANADA LID. 2190 BOULEV ARO RENE LEVESQUE QUEST MONTREAL QUEBEC H3H JR6 CANADA Tel : (514) 933-3848 Telex: 05-253