國際結(jié)算實驗練習

1、一、根據(jù)合同審核信用證以下是受益人根據(jù)合同規(guī)定審核來證的實務(wù)操作，先看合同，然后根據(jù)合同內(nèi)容審核信用證中與合同不相符的地方。 買賣合同 上海茂林貿(mào)易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China銷售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract

2、is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below：Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00 ART. NO.H

3、X88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from

4、Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller bef

5、ore 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value c

6、overing all risks and war risk of Institute Cargo Clause (A)Documents required 1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by

7、 a relevant authorityThe SellerThe BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company張三Whuit Brown簽署Signature 進口國開來的信用證：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADI

8、NG COMPANY81 WORDFORD STREET,LONDON UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FU

9、LL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART.

10、 NO. HE21 720PCS USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM

11、 A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE

12、 SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN2008X826LONDON NO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMEN

13、TS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF

14、 THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.經(jīng)審核，信用證存在以下問題：二、根據(jù)合同填寫開證申請書根據(jù)合同資料用英文繕制進口開證申請書合同資料：買方：DAFA TRADING CO.NO.200 NANFANG ROAD HANGHZOU CHINA大發(fā)貿(mào)易公司 中國杭州南方路200號 電話方：ABC IMP. AND EXP. INC.NO. 396 GIANT STREET SAN FRANCISCO U

15、 S A品名：ENERGY SAVING ELECTRONIC LAMPART NO. FCL-22, 22W, 1,040 PCS, UNIT PRICE USD3.50 ART NO. FCL-32, 32W, 1,040 PCS, UNIT PRICE USD5.50 總金額：9360.00美元包裝：40個一紙箱，牢固出口紙箱裝運：2008年9月30日前，不允許分批裝運和轉(zhuǎn)運裝運港：舊金山 目的港：上海 貿(mào)易術(shù)語：CIF上海支付：不可撤銷即期跟單信用證 最遲開證日期：2008年8月10日允許金額與數(shù)量各有5%的增減幅度 保險：按發(fā)票金額加一成投保一切險和戰(zhàn)爭險單據(jù)條款：商業(yè)發(fā)票一式五份，

16、注明信用證號碼和合同號裝箱單一式四份全套清潔以裝船正本提單，做成“憑指示”抬頭，空白背書，注明運費預(yù)付，通知開證申請人驗檢疫機構(gòu)出具的品質(zhì)檢驗證書兩份保險單正本一式兩份，做空白背書合同號：DTE084956 開戶行及賬號：中國銀行杭州分行，1357924680法人代表：盧華開證方式：電開 IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: Date: Beneficiary(full name and address)L/C No.Ex-Card No.Contract No. Date and place of expiry of the credit

17、Partial shipmentTransshipmentIssued by airmail allowed not allowedallowed not allowedWith brief advice by teletransmissionLoading on board/dispatch/taking in charge at/fromIssued by express delivery Issued by teletransmission (which shall be the Not late than operative instrument)For transportation

18、toAmount (both in figures and words) Description of goods:Credit available with By sight payment by acceptance by negotiation by deferred payment at against the documents detailed herein and beneficiarys drafts for % of the invoice value at Packing:on FOB CFR CIF or other termsDocuments required: (m

19、arked with )1. ( ) Signed Commercial invoice in copies indication 2. ( ) Full set of clean on board ocean Bill of Lading made out and ()blank endorsed, marked “freight” ( ) collect /( )prepaid Notify 3. ( ) Air Waybill showing “freight( )to collect / ( )prepaid ( ) indicating freight amount” and con

20、signed to4. ( ) We normal issued by consigned to5. ( ) Insurance Policy / Certificate in copies for 110% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation / ( )Over Land transportation ( ) All

21、 risks, war risk.6. ( ) Packing List in copies indication gross and net weights for each package and packing conditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight

22、of shipped goods as well as the packing condition.8. ( ) Certificate of Quality in copies issued by ( )manufacturer / ( )public recognized surveyor / ( ) 9. ( ) Beneficiarys Certified copy of cable / telex dispatched to the accountees within_ hours after shipment advising ( ) nameof vessel / ( )flig

23、ht No. / ( )wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accounte

24、e or their shipping agents.12.( ) Other documents, if any.Additional Instructions:1.( ) All banking charges outside opening bank are for beneficiarys account.2.( ) Documents must be presented within days after the date of issuance of the transport documents but within the validity of this credit.3.(

25、 ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4.( ) Both quantity and amount _ _% more or less are allowed.5.( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by( ) Shipping Co / Air Li

26、ne / or its agent.6.( ) All documents to be forwarded in one cover, unless otherwise stated above7.( ) Other terms, if any.Account No. with (name of bank)Transacted by: (Applicant: name signature of authorized person)Telephone No: (with seal)三、根據(jù)信用證及相關(guān)資料制單信用證一FROM: REPUBLIC NATIONAL BANK OF MIAMI, M

27、IAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-08007678Date of Issue 31C: 08/02/08Expiry *31 D: Date 04/04/30 Place CHINAApplicant *50: JAMES BROWN AND SONS2116 N W 21 STREETMIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO12 H

28、ONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMINEW YORK Partial Shipments 43P: NOT ALLOWEDPort of loading 44E:

29、SHANGHAI Port of discharge 44F: MIAMI U.S.A.Latest Date of Ship. 44C: 04/04/15Descript. of Goods 45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO. JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: 12PAIRS PER CARTONTRADE TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO 08JB558 Documen

30、ts required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE O

31、RIGINAL AND ONE COPY+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.Additional Cond. 47A:1. A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.2. INSURANCE TO BE EFFECTED BY BUYER.3. ALL DOCUMENTS MUST BE IN ENGLISH.4. ALL D

32、OCUMENTS INDICATING THIS L/C NUMBER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUINGBANK IS FOR BENEFICIARYS ACCOUNT.Presentation Pariod 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.相關(guān)資料：發(fā)票號碼：08HY34-95 發(fā)票日期

33、：2008年3月31日提單號碼：COS080410SHM 提單日期：2008年4月10日 船名：DONG FENG V. 5615W 裝箱：140 FCL CY/CY，集裝箱號：TRIU3568032 封號：199345-0，產(chǎn)地證號：JS/08/08HY8765 產(chǎn)地證日期：2008年4月7日商品編號：4823.2900， 海運費：USD3500.00 生產(chǎn)廠家：吳江制靴廠 凈重：22.00KGS/CTN 毛重：24.50KGS/CTN 尺碼：（584640）CM/CTN議付銀行：中國銀行蘇州分行嘜頭：J B A S 08JB558 MIAMI, FL NO.1-520 MADE IN CH

34、INA1把發(fā)票填寫完整：江 蘇 好 躍 貿(mào) 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA商業(yè)發(fā)票COMMERCIAL INVOICEMessrs: (1)Invoice No.:08HY34-95Invoice Date:31 MAR., 2008Credit No.:NBM-08007678Credit Date:08 FEB., 2008Terms of Payment:(3) Exporter: (2) Transport details: (4)Marks & NosDescription Of GoodsQuan

35、tityUnit PriceAmount(5)FISHING BOOTS(6)ART.NO.(7)(8)(9JB702JB703TOTAL:6240PAIRSUSD82800.00SAY U. S. DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.(10)TOTAL PACKED IN 520CARTONS.TOTAL GROSS WEIGHT: 12740.00KGS.PACKING: 12PAIRS PER CARTON.江蘇好躍貿(mào)易公司（章） JIANGSU HAO YUE TRADING CO張大虞（章）2把裝箱單填寫完整：江 蘇 好 躍

36、貿(mào) 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA裝箱單PACKING LISTMessrs: (1)JANMES BROWN AND SONSInvoice No.:2116 N W 21 STREETInvoice Date:MIAMI FL. 33142, U. S. A.Exporter:JIANGSU HAO YUE TRADING COTransport details: 12 HONGQI ROADSEA FREIGHTSUZHOU, CHINA件號Ctn. Nos.件數(shù)Quantity貨 名Descripti

37、on of goods 凈 重Net weight毛 重Gross weight尺 碼Measurement(3) (2)22kgs24.5kgs(58*46*40)220ctns2640pairs, Art. No. JB7024840.00kgs5390.00kgs23.478M3300ctns3600pairs, Art. No. JB7036600.00kgs7350.00kgs32.016M3(4)11440.00KGS12740.00KGS55.494M3SAY FIVE HUNDRED TWENTY CARTONS ONLY.(5)江蘇好躍貿(mào)易公司（章） JIANGSU HAO

38、YUE TRADING CO張大虞（章）3填寫產(chǎn)地證：1. Exporter: (1)Certificate No.JS/08/08HY8765CERTIFICATE OF ORIGINOF2. Consignee: (2)THE PEOPLES REPUBLIC OF CHINA3. Means of transport and route (3)5. For certifying authority use only4. Country / region of destination(4)6. Marks & Nos.7. Number and kind of packages; Desc

39、ription of goods8. H. S. Code9. Quantity10. Numbers and(6) (7)Date of Invoice(5)48.23(8)11. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and state-It is hereby that the declaration by the exporter is correct.ments correct, that all the goods were

40、 produced in China and that they comply with the Rules of Origin of the peoples Republic of 蘇州市貿(mào)促會（商會）（章）China江蘇好躍貿(mào)易公司（章）JIANGSU HAO YUE TRADING CO袁媛（手簽）方芳（手簽）SUZHOU 04 APR., 2008SUZHOU 07 APR., 2008Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of cer

41、tifying authority4把匯票填寫完整：憑 (1)信用證 第 號Drawn underL/C No.(2) 日期Dated(3) 支取Payable with interest % per annum 按年息 付款號碼匯票金額 中國蘇州年 月 日No.08HY34-95Exchange for(4) Suzhou China(5) 見票日 后（本 匯 票 之 副 本 未 付）付 交At(6) sight of this FIRST of Exchange ( Second of exchange 金額being unpaid) Pay to the order of (7)The

42、sum(8)款已收訖Value received此致To:江蘇好躍貿(mào)易公司（章） JIANGSU HAO YUE TRADING CO(9) (10) 信用證二Form of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: BL-081805Date of Issue 31C: 080325Expiry *31D: Date 080531 Place CHINAApplicant *50: THOMAS IMP. AND EXP. COMPANY32 BLUEBIRD STREET BANGKOK THAILANDApplicant

43、bank 51: KRUNG THAI BANK PUBLIC CO., LTD. BANGKOK Beneficiary *59: HANGZHOU HOPESHOW GARMENTS CO., LTD.842 MOGANSHAN ROAD HANGZHOU, CHINAAmount *32B: Currency USD Amount 36,300,00Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: AT SIGHT FOR FULL INVOICE VALUEDrawee 42D: KRUNG THAI BANK P

44、CLSUANMALI IBCBANGKOKPartial Shipments 43P: PROHIBITEDTransshipment 43T: PERMIT Port of loading 44E: SHANGHAI Port of discharge 44F: BANGKOK Descript. of Goods 45A:65 PCT COTTON 35 PCT RAYON LADIES COATSCIF BANGKOKITEM NO. 3501T, 1000PCS, USD9.00/PCITEM NO. 3501B, 1000PCS, USD9.50/PCITEM NO. 3502T,

45、1000PCS, USD8.80/PCITEM NO. 3502B, 1000PCS, USD9.00/PCDocuments required 46A:+MANUALLY SIGNED COMMERCIAL INVOICE INQUADRUPLICATE CERTIFYING THAT ALL DETAILS ARE ASPER PROFORMA INVOICE NO TH080316 DATED 2008-03-16AND ALSO SHOW THE FREIGHT CHARGE, PREMIUM, FOB VALUE AND COUNTRY OF ORIGIN SEPARATELY+FU

46、LL SET CLEAN ON BOARD OCEAN BILLS OF LADINGMADE OUT TO OUR ORDER MARKED FREIGHT PREPAIDNOTIFY APPLICANT AND SHOWING THE NAME ANDADDRESS OF THE SHIPPING AGENT AT DESTINATION+SIGNED PACKING ASSORTED LIST IN QUADRUPLICATESTATING THAT ONE PC IN ONE PP BAG AND 48PCS IN ANEXPORT CARTON. +SIGNED CERTIFICAT

47、E OF ORIGIN IN DUPLICATE SHOWINGTHE NAME OF THE MANUFACTURER +INSURANCE POLICY IN DUPLICATE FOR 110 PCT OF THEINVOICE VALUE COVERING ALL RISKS AS PER CIC OFPICC DATED 01/01/1981 WAREHOUSE TO WAREHOUSECLAUSE INCLUDED IN THE SAME CURRENCY OF THEDRAFTS CLAIM PAYABLE IN THAILAND+BENEFICIARYS CERTIFICATE

48、 STATING THAT ONE SET OFN/N SHIPPING DOCUMENTS HAS BEEN SENT TO THEAPPLICANT DIRECTLY IMMEDIATELY AFTER SHIPMENTEFFECTEDAdditional Cond. 47A:+ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER ANDDATE AND NAME OF THE ISSUING BANK+A DISCREPANCY HANDLING FEE OF USD100.00 SHOULDBE DEDUCTED AND INDICATED ON THE

49、BILL SCHEDULEFOR EACH PRESENTATION OF DISCREPANT DOCUMENTSUNDER THIS CREDIT+THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORMCUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITICC PUBLICATION NO 600Presentation Period 48: WITHIN 15 DAYS AFTER THE DATE OF B/L BUT WITHINTHE VALIDITY OF THIS CREDITConfirmation *49: WITHOUTAdvising through 57: THIS CREDIT IS ADVISED THR