外貿(mào)單證業(yè)務(wù)培訓(xùn)大全（超經(jīng)典）

1、外 貿(mào) 單 證國(guó)際商務(wù)系 伍小梅湖南外貿(mào)職業(yè)學(xué)院第一節(jié) 外貿(mào)單證簡(jiǎn)介幾個(gè)基本概念 一、什么是外貿(mào) 外貿(mào)就是跟外國(guó)人做生意。 二、出口外貿(mào)的整個(gè)過(guò)程是怎樣的? 談生意-交貨-拿錢(qián)-向有關(guān)部門(mén)報(bào)告交易情況 三、為什么要報(bào)告交易情況呢？主要向四個(gè)部門(mén)打交道： a.進(jìn)出口商品檢驗(yàn)檢疫局：交貨前請(qǐng)他們驗(yàn)貨，并出具品質(zhì)證書(shū)。這個(gè)過(guò)程叫“商檢”。 b.海關(guān)：商檢以后，向海關(guān)申報(bào)出口，然后運(yùn)出去。這個(gè)過(guò)程叫“報(bào)關(guān)”。 c.外匯管理局：收到錢(qián)以后向外匯管理局報(bào)告。這個(gè)過(guò)程叫“核銷(xiāo)”。 d.國(guó)稅局：出口以后申報(bào)，取得退返稅款等優(yōu)惠。這個(gè)過(guò)程叫“退稅”。 貨運(yùn)代理公司第二節(jié)：什么是外貿(mào)單證外貿(mào)是什么？ 外貿(mào)，就是買(mǎi)

2、賣(mài)一堆紙片。 在外貿(mào)行業(yè)，這疊紙片統(tǒng)稱(chēng)“單證”，通常由下列文件組成：1.提貨單，簡(jiǎn)稱(chēng)提單，英文叫Bill of loading, 行話”B/L”。 貨運(yùn)公司都有自己樣式的提單,但大同小異, 一般一式六份，三份正本（打印有ORIGINAL字樣）和三份副本（打印有COPY字樣）。 2. 商業(yè)發(fā)票(Commercial Invoice)。跟咱們國(guó)內(nèi)所說(shuō)的發(fā)票概念完全不同，外貿(mào)中的發(fā)票，是貨物的賣(mài)方自己編制的一份單據(jù)，上面寫(xiě)明了這批貨物的品名、數(shù)量、單價(jià)、總值、買(mǎi)賣(mài)雙方等。作用就類(lèi)似于該批貨物的身份介紹信。 3裝箱單(Packing List)。與商業(yè)發(fā)票一類(lèi)，也是貨物的賣(mài)方自己編制，主要用于描述貨物

3、的包裝情況，包括品名、數(shù)量（個(gè)數(shù)或箱數(shù)）、重量（凈重毛重）、體積、買(mǎi)賣(mài)雙方等。同樣英文寫(xiě)成，格式不拘。 4其它說(shuō)明貨物情況的文件，如證明貨物品質(zhì)的檢驗(yàn)證書(shū)、證明產(chǎn)地的產(chǎn)地證書(shū)等。 樹(shù)立起外貿(mào)“單證第一”的觀念 第三節(jié) 信用證（上） 一、為什么要用信用證？ 信用憂慮。 舉例：國(guó)際貿(mào)易與菜市場(chǎng)買(mǎi)西瓜的區(qū)別 由此產(chǎn)生：為了證明買(mǎi)方信用，讓賣(mài)方能放心備貨有信心收回貨款，雙方于是要求銀行做中間擔(dān)保人，讓買(mǎi)方銀行開(kāi)出能證明買(mǎi)方信用的證明書(shū)信用證。 二、信用證是什么呢？ 它列明了交易事項(xiàng)條款要求，由銀行居中做擔(dān)保，賣(mài)方拿到信用證以后，只要按照信用證的要求交貨并準(zhǔn)備好信用證上規(guī)定的所有單證，交給銀行，就能安全

4、順利拿到貨款。 舉例： 買(mǎi)方是一個(gè)美國(guó)公司，開(kāi)戶(hù)行是花旗銀行；賣(mài)方是一家東莞工廠，開(kāi)戶(hù)行是中國(guó)銀行。 請(qǐng)思考：信用證的流程是如何的 ？ 信用證的流轉(zhuǎn)程序： 美國(guó)公司向花旗銀行提出開(kāi)證申請(qǐng)；花旗銀行接收申請(qǐng)，開(kāi)立信用證，并傳遞給中國(guó)銀行；中國(guó)銀行接到信用證以后，通知東莞工廠，并把信用證交給東莞工廠；東莞廠據(jù)以備貨制單，完成交貨后，把全套單證交給中國(guó)銀行。中國(guó)銀行審核無(wú)誤后，可以直接付款給東莞廠，或者暫不付款而將全 套單證轉(zhuǎn)交給花旗銀行，由花旗銀行付款。 在這個(gè)例子中： 1.美國(guó)公司申請(qǐng)開(kāi)立信用證,叫做“申請(qǐng)人Applicant”。 2.花旗銀行開(kāi)立信用證,叫做“開(kāi)證行OpeningIssuing

5、 Bank”。 3.東莞廠因?yàn)槭芤嬗谛庞米C的付款保障，叫做“受益人Benificiary”。 4.中國(guó)銀行接到的信用證，并通知東莞廠，叫做“通知行Advising/Notifying Bank” 5.如果中國(guó)銀行直接付款給東莞廠，就叫做“議付行Negotiating Bank” 6.花旗銀行最終承擔(dān)付款責(zé)任，叫做“償付行PayingReimbursing Bank” 什么是信用證的“不符點(diǎn)” ？ 銀行在判斷交易是否有效的時(shí)候，就是根據(jù)信用證上的要求來(lái)審核單據(jù)的。單據(jù)不符合信用證上的要求，行話叫做“不符點(diǎn)”。 而一旦有不符點(diǎn)，信用證對(duì)于賣(mài)方的付款保證即告失效。接下來(lái)的處理就有幾種： 1.銀行征詢(xún)

6、買(mǎi)方意見(jiàn),如果買(mǎi)方不介意這個(gè)不符點(diǎn),那么信用證照舊履行,支付貨款,但是要扣幾十美金甚至上百美金的罰款。這種罰款就叫做不符點(diǎn)扣款，其金額在信用證中會(huì)預(yù)先聲明。 2.買(mǎi)方不接受不符點(diǎn)。那么銀行就拒絕支付貨款，即行話的“拒付”。把單證退回賣(mài)方，賣(mài)方自行處理貨物。 3.買(mǎi)方愿意接受不符點(diǎn),但是要求扣款。于是買(mǎi)賣(mài)雙方另行協(xié)商。為了避免退貨返運(yùn)的損失，賣(mài)方常常會(huì)息事寧人，同意扣款。于是銀行根據(jù)雙方協(xié)商結(jié)果，支付余款給賣(mài)方。小結(jié)：所以，信用證用得好，咱們貨款就有保證；處理不當(dāng)，反而深受其誤，不可不謹(jǐn)慎對(duì)待。 謹(jǐn)慎對(duì)待的意思有兩層，一是在信用證開(kāi)出之前仔細(xì)審核，確保各項(xiàng)單證要求合理可行；二是在根據(jù)信用證備貨交

7、貨繕制單證的時(shí)候，樹(shù)立信用證至上、單證第一的觀念，嚴(yán)格照辦。 第四節(jié) 信用證（中） 一、信用證“可信”與否，最基本的衡量標(biāo)準(zhǔn)有三個(gè)：知名大銀行開(kāi)立、單證要求合理可行、無(wú)“軟條款”。 a.知名大銀行開(kāi)立 b.單證要求合理可行 所謂“單證要求合理可行”，指的是信用證中要求的單據(jù)，特別是由第三方機(jī)構(gòu)如商檢局、貨代等出具的單據(jù)，咱們是否都能按時(shí)、按量取得。 c.破解“軟條款” 舉例：以下條款哪些是軟條款呢？ a.信用證中規(guī)定“貨物付運(yùn)前須經(jīng)買(mǎi)方檢驗(yàn)并出具檢驗(yàn)報(bào)告” b.“船期航線由開(kāi)證申請(qǐng)人（即買(mǎi)方）通知，隨附買(mǎi)方航線確認(rèn)” c. “正本提單之一直接寄交申請(qǐng)人（即買(mǎi)方）” 識(shí)別信用證“軟條款”的訣竅：

8、 一是確?？蛻?hù)沒(méi)有付款取得單證之前（行話叫贖單）無(wú)法提貨?！疤釂螐浇毁I(mǎi)方”之類(lèi)的顯然就是軟條款了；二是確?！爸茊尾磺笕恕?，確切地說(shuō)是“不求客戶(hù)”，也就是信用證中不要規(guī)定由買(mǎi)方簽署出具什么單證，所有的單證，都有咱們出口商自己繕制，或由官方機(jī)構(gòu)，或貨運(yùn)公司出具。凡是違反這一點(diǎn)的，均可視為軟條款，比如“買(mǎi)方檢驗(yàn)報(bào)告”、“買(mǎi)方裝運(yùn)通知”等等。 第五節(jié) 信用證(下) 信用證及信用證通知書(shū)一、如何看信用證？ 信用證的項(xiàng)目：固定格式為 編號(hào) 條款屬性 條款內(nèi)容 31D DATE AND PLACE OF EXPIRY：25/11/2005 CHINA 二、如何審核信用證？ 1 先看受益人（也就是你）的名稱(chēng)地

9、址是否完整無(wú)誤，這可不能有錯(cuò)別字，否則付款到帳有麻煩，而且因?yàn)榕c你的印鑒不符合，無(wú)法制作出口單證。 2 看貨物品名描述是否過(guò)于簡(jiǎn)單。客戶(hù)常常在信用證中簡(jiǎn)略品名，有時(shí)候過(guò)于籠統(tǒng)，會(huì)影響到相關(guān)商檢單證的出具。 3 核對(duì)貨物數(shù)量和總金額是否相符。實(shí)務(wù)中常有部分預(yù)付款、部分信用證結(jié)算的操作，這時(shí)候往往出現(xiàn)貨物足額可只顯示部分金額的情況。 4 交貨期是否趕得上，交單期是否合理。常見(jiàn)的交單期一般給15天以上，不過(guò)香港或日韓東南亞國(guó)家的信用證有時(shí)候只給12天甚至更短，要考慮清楚。 還有一個(gè)特別容易犯的錯(cuò)誤，就是要求客戶(hù)修改交貨期或交單期的時(shí)候，一定要相應(yīng)修改信用證有效期。 5 費(fèi)用分?jǐn)偸欠窈侠怼?不符點(diǎn)扣款

10、。 回顧信用證相關(guān)內(nèi)容：信用證就是客戶(hù)銀行開(kāi)出來(lái)的，保證客戶(hù)付款的文件，文件中詳細(xì)規(guī)定了交貨的要求及相關(guān)的單據(jù)。 2. 交貨后，把全套單據(jù)連同信用證交給銀行，就能取得貨款。3. 通過(guò)條款編號(hào)，可以迅速看懂信用證的內(nèi)容。4. 單據(jù)制作不符合信用證的要求，會(huì)被罰款，嚴(yán)重的可能導(dǎo)致信用證“失效”-此時(shí)只能直接與客戶(hù)協(xié)商以取得貨款，銀行不再承擔(dān)付款責(zé)任。第六節(jié)：信用證全張樣單解析 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第七節(jié)：信用證課堂練習(xí)（實(shí)訓(xùn)課） 試根據(jù)下列合同條款及審證要求，審查國(guó)外來(lái)證，如發(fā)現(xiàn)有不妥之處，請(qǐng)?zhí)岢鲂薷囊庖?jiàn)。合同如下所示: 中國(guó)國(guó)際紡織品進(jìn)出口公司江蘇分公司 CHINA INTERNATIONAL TEXTILES I/E CO

39、RP. JIANGSU BRANCH 20 RANJIANG ROAD ，NANJING，JIANGSU，CHINA銷(xiāo)售確認(rèn)書(shū) 編號(hào)NO.：CNT0219 SALES CONFIRMATION 日期 DATE：MAY 10，2004 OUR REFERENCE：IT123JS買(mǎi)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 茲

40、經(jīng)買(mǎi)賣(mài)雙方同意成交下列商品，訂立條款如下：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裝運(yùn)SHIPMENT： DURING JUNE/JULY， 2001 IN TRANSIT TO MALAYSIA付款條件PAYMENT： IRREVOCABLE S

41、IGHT L/C保險(xiǎn)INSURANCE： TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10% OVER THE INVOICE VALUE買(mǎi)方(簽章)THE BUYER 賣(mài)方(簽章)THE SELLERTAI HING LOONG SDN, BHD, KUALA LUMPUR. 中國(guó)國(guó)際紡織品進(jìn)出口公司 江蘇分公司 CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH,買(mǎi)方開(kāi)來(lái)的信用證如下所示：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)第八節(jié)：翻譯信用證（實(shí)訓(xùn)課） 請(qǐng)翻譯如下信用證內(nèi)容。TO ：BANK OF CHINA， SHANGHAI BRANCH， CHINAATTN：L/C DEPT （表收件方為信用證的通知行，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 (單據(jù)詳列) 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 （外匯管理許可證）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 (樣品確認(rèn)信) ISSSUED AND SIGNED BY MR.DROR ADCER OF MAGIC INTERNATIONAL PLC 6.BENEFICIARYS CERTIFICATE（受益人證明書(shū)） CERTIFYING THAT： * PACKAGES ONLY MARKED WITH MAGIC INTL PLC P.O. BOX 147140 ADDIS ABABA ETHIOPIA VIA AS

53、SAB (該公司經(jīng)由ASSAB港取貨) * NON-NEGOTIABLE COPY OF SHIPPING DOCUMENTS (不用來(lái)議付的、裝運(yùn)單據(jù)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、補(bǔ)充資料：匯票開(kāi)具日期：發(fā)票開(kāi)具日期：裝運(yùn)日期 ：發(fā)票號(hào) ：106-004船名航次 ：?jiǎn)⑦\(yùn)港 ：上海貨名 ：TRANSMISSION BELT單價(jià) ：100MM規(guī)格：共60包 120羅 125MM規(guī)格：共15包 30 羅合同日期 ：，2003FOB價(jià) ：USD 24，運(yùn)費(fèi) ：集裝箱個(gè)數(shù) ：1個(gè) 20尺柜集裝箱號(hào) ：（container no）PILU 6010096 封號(hào) ：(seal no) B0090958 HS 編碼 ：4010毛重 ：8820KGS尺碼 : 20CBMS已裝船批注 : ON BOARD AT SHANGHAI MAR. 19,2004嘜頭：出口公司制單簽署人:

58、華 鞏承運(yùn)人 : PACIFIC INERNATIONAL LINES(PTE) LTD太平船務(wù)（中國(guó)）南京分公司承運(yùn)人公司簽署人:張娟第九節(jié)：匯票的填制 匯票（Bill of Exchange；Draft）一、 匯票的含義和基本內(nèi)容 匯票是出票人簽發(fā)的，委托付款人在見(jiàn)票時(shí)或者在指定日前無(wú)條件支付確定金額給收款人或持票人的票據(jù)。 二、匯票的當(dāng)事人 (1)出票人（Drawer）。 (2)受票人（Drawee）。 (3)受款人（Payee）。 三、匯票的種類(lèi)1.按出票人的不同，匯票可分為： 銀行匯票（Bankers Draft） 商業(yè)匯票（Commercial Draft） 2.按照有無(wú)附屬單據(jù)，

59、匯票可分為： 光票（Clean Bill） 跟單匯票（Documentary Bill） 3.按照付款時(shí)間的不同，匯票可分為：即期匯票（Sight Draft，Demand Draft）遠(yuǎn)期匯票（Time Bill or Usance Bill）。附：遠(yuǎn)期匯票付款時(shí)間的規(guī)定辦法: (1)見(jiàn)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)提單簽發(fā)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、匯票的使用 （票據(jù)行為）1.出票（Issue） 2.提示（Presentation） 3.承兌（Acceptance） 4.付款（Payment）5.背書(shū)（Endorsement） 6.拒付（Dishonour） 五、匯票的基本內(nèi)容(1)表明“匯票”字樣。(2)無(wú)條件支付命令。(3)確定的金額。(4)付款人名稱(chēng)。 (5)收款人名稱(chēng)。(6)出票日期和地點(diǎn)。(7)出票人簽章。(六)匯票主要內(nèi)容的填制匯票編號(hào)(Number) 根據(jù)發(fā)票號(hào)碼填寫(xiě)，或填寫(xiě)“AS PER INVOICE” （因?yàn)樯虡I(yè)發(fā)票是體現(xiàn)該筆交易支付金額的核心單據(jù)）地點(diǎn)和日期(Date & Place of Prese