單據(jù)審核操作 實(shí)訓(xùn)10

實(shí)訓(xùn)10：

單據(jù)審核操作

1一、實(shí)訓(xùn)目的

通過實(shí)訓(xùn)，使同學(xué)能根據(jù)信用證、UCP600和ISBP681審核結(jié)匯單據(jù)。2二、實(shí)訓(xùn)內(nèi)容實(shí)訓(xùn)10：單據(jù)審核操作

3三、實(shí)訓(xùn)步驟打開單證實(shí)訓(xùn)系統(tǒng)192.168.63.4/doc，到“我的練習(xí)”找到實(shí)訓(xùn)10的實(shí)訓(xùn)項目閱讀、理解和分析審單的業(yè)務(wù)背景資料。按照“單證一致、單單一致”的要求審核結(jié)匯單據(jù)

下載單據(jù)審核結(jié)果的單據(jù)模板，根據(jù)信用證、UCP600和ISBP681審核結(jié)匯單據(jù)4實(shí)訓(xùn)10：

單據(jù)審核操作

5信用證42C：DRAFTAT+60DAYSAFTERSIGHT.

42A：DRAWEE+ISSUINGBANK.實(shí)訓(xùn)10:單據(jù)審核示范操作6信用證46A：DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICEONEORIGINALANDFIVECOPIES.+PACKINGLISTINDICATINGCOLORANDQUANTITYONEORIGINALANDTHREECOPIES.+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDENDORSEDINBLANK,MARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.實(shí)訓(xùn)10:單據(jù)審核示范操作7信用證46A：DOCUMENTSREQUIRED+CERTIFICATEOFORIGINISSUEDBYCHINACOUNCILFORTHEPROMOTIONOFINTERNATIONALTRADE.+CERTIFICATEOFQUANTITYINDUPLICATEISSUEDBYBENEFICIARY+BENEFICIARY’SFAXCOPYOFSHIPPINGADVICETOAPPLICANTWITHINONEDAYAFTERSHIPMENTADVISINGL/CNO.SHIPMENTDATE,VESSELNAME,NAME,QUANTITYANDWEIGHTOFGOODS.實(shí)訓(xùn)10:單據(jù)審核示范操作8信用證47A：ADDITIONALCOND.+TOLERANCEOF5PERCENTMOREORLESSONQUANTITYOFGOODSISACCEPTABLE.+ALLDOCUMENTSMUSTBEARTHISL/CNO.

39A：PERCENTAGECREDITAMOUNTTOLERANCE.(%)05/05實(shí)訓(xùn)10:單據(jù)審核示范操作91、信用證及修改正本2、單據(jù)種類完整3、單據(jù)份數(shù)完整◆示范操作—審核單據(jù)種類和份數(shù)10實(shí)際裝運(yùn)日期：AUG.4,2008交單時間：AUG.15,2008◆過交單期信用證

44C:08090548:WITHIN10DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHECREDITVALIDITY.31D:DATE080915PLACEINCHINA

◆示范操作—審核三期11BILLOFEXCHANGE憑

DrawnUnderUFJBANKLIMITED，HONGKONGBRANCH不可撤銷信用證

IrrevocableL/CNo.BONY0100345

日期

DateMAY10,2008

支取PayableWithinterest@

%

按

息

付款號碼

No.911R121101

匯票金額

ExchangeforUSD80000.00

HANGZHOUAUG.15,2008

見票

at***日后(本匯票之副本未付)付交

sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)PaytotheorderofBANKOFCHINA,ZHEJIANGBRANCH

金額

thesumofUNITEDSTATEDDOLLARSEIGHTYTHOUSANDONLY

此致

ToUFJBANKLIMITEDHONGKONGBRANCHZHEJIANGHONGZHENGTRADINGCO.,LTD.趙鴻政

◆示范操作—審核匯票32B:CURRENCYUSDAMOUNT8000.00

BILLOFEXCHANGE憑

DrawnUnderUFJBANKLIMITED，HONGKONGBRANCH不可撤銷信用證

IrrevocableL/CNo.BONY0100345

日期

DateMAY10,2008

支取PayableWithinterest@

%

按

息

付款號碼

No.911R121101

匯票金額

ExchangeforUSD80000.00HANGZHOUAUG.15,2008

見票

at***

日后(本匯票之副本未付)付交

sightofthisFIRSTofExchange(SecondofExchangebeingunpaid)PaytotheorderofBANKOFCHINA,ZHEJIANGBRANCH

金額

thesumofUNITEDSTATEDDOLLARSEIGHTYTHOUSANDONLY

此致

ToUFJBANKLIMITEDHONGKONGBRANCHZHEJIANGHONGZHENGTRADINGCO.,LTD.趙鴻政

◆示范操作—審核匯票42C:60DAYSAFTERSIGHT通過審核發(fā)現(xiàn)匯票中存在以下不符點(diǎn)：1．大小寫金額都錯誤，正確的是USD8000.00；2．付款期限ATSIGHT錯誤，正確的是AT60DAYSAFTERSIGHT?！羰痉恫僮鳌獙徍藚R票14ZHEJIANGHONGZHENGTRADINGCO.,LTD.NO.91CAIHERD,HANGZHOU,CHINA

COMMERCIALINVOICETo:KJKUCO.,LTD.NO.32HUANGHERD,HONGKONG

InvoiceNo.:911R121101InvoiceDate:AUG.1,2008S/CNo.:03ZA0101S/CDate:APR.20,2008From:SHANGHAI,CHINATo:HONGKONG,CHINA

L/CNo.:BONY0100345◆示范操作—審核商業(yè)發(fā)票15MarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountG-IIIHONGKONG

MEN’SDOWNJACKETPACKEDIN10PCS/CTNBLACKWHITE500PCS500PCS

CFRHONGKONG

USD8.00/PCUSD8.00/PC

USD4000.00USD4000.00

Total:1000PCSUSD8000.00SayTotal:U.S.DOLLARSEIGHTTHOUSANDONLY.

ZHEJIANGHONGZHENGTRADINGCO.,LTD.趙鴻政

45A：MEN’SDOWNJACKETQUANTITY:1000PCSUNITPRICE:USD8.00/PCAMOUNT:USD8000.00

ORIGIN:CHINACFRHONGKONG

PACKING:STANDARDEXPORTPACKING◆示范操作—審核商業(yè)發(fā)票16通過審核發(fā)現(xiàn)商業(yè)發(fā)票中存在以下不符點(diǎn)：——貨物描述與信用證不符，漏寫ORIGIN：CHINA，PACKING：STANDARDEXPORTPACKING。

◆示范操作—審核商業(yè)發(fā)票17ZHEJIANGHONGZHENGTRADINGCO.,LTD.NO.91CAIHERD,HANGZHOU,CHINA

PACKINGLIST

To:KJKUCO.,LTD.NO.32HUANGHERD,HONGKONG

InvoiceNo.:911R121101InvoiceDate:AUG.1,2008S/CNo.:03ZA0101S/CDate:APR.20,2008From:SHANGHAI,CHINATo:HONGKONG,CHINA

L/CNo.:BONY0100345◆示范操作—審核裝箱單18◆示范操作—審核裝箱單顏色錯誤，正確的是WHITE19通過審核發(fā)現(xiàn)裝箱單中存在以下不符點(diǎn)：——顏色與商業(yè)發(fā)票不符。

◆示范操作—審核裝箱單20◆示范操作—審核海運(yùn)提單46A：+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDENDORSEDINBLANK,MARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.21◆示范操作—審核海運(yùn)提單外包裝數(shù)量錯誤，正確的是100CTNS

22◆示范操作—審核海運(yùn)提單46A：+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDENDORSEDINBLANK,MARKEDFREIGHTPREPAIDNOTIFYAPPLICANT.23◆示范操作—審核海運(yùn)提單47A：ALLDOCUMENTSMUSTBEARTHISL/CNO.24通過審核發(fā)現(xiàn)海運(yùn)提單中存在以下不符點(diǎn)：1、收貨人抬頭錯誤，正確的是TOORDEROFSHIPPER；2、運(yùn)費(fèi)的支付方式FREIGHTCOLLECT錯誤，正確的是FREIGHTPREPAID；3、包裝數(shù)小寫錯誤，應(yīng)為100CTNS；4、漏寫開證日期?！羰痉恫僮鳌獙徍撕＿\(yùn)提單2526◆示范操作—審核原產(chǎn)地證漏打目的地地區(qū)：HONGKONG2627漏打外包裝數(shù)量和結(jié)束符“***”272847A：ALLDOCUMENTSMUSTBEARTHISL/CNO.28通過審核發(fā)現(xiàn)原產(chǎn)地證中存在以下不符點(diǎn)：1、漏寫第4欄中的目的地國家或地區(qū)；2、貨物描述欄目漏打外包裝數(shù)量和結(jié)束符；3、漏打信用證號碼?！羰痉恫僮鳌獙徍嗽a(chǎn)地證2930◆示范操作—審核裝運(yùn)通知46A：BENEFICIARY’SFAXCOPYOFSHIPPINGADVICETOAPPLICANTWITHINONEDAYAFTERSHIPMENTADVISINGL/CNO.SHIPMENTDATE,VESSELNAME,NAME,QUANTITYANDWEIGHTOFGOODS.3031提單號碼錯誤，正確的是BONY01003453132數(shù)量錯誤，正確的是1000PCS32通過審核發(fā)現(xiàn)裝運(yùn)通知中存在以下不符點(diǎn)：1、出單日期比裝運(yùn)日期晚了2天，與信用證要求不符；2、提單號碼錯誤；3、商品數(shù)量與商業(yè)發(fā)票不符，正確的是1000PCS。◆示范操作—審核裝運(yùn)通知33◆示范操作—審核數(shù)量證明46A：+CERTIFICATEOFQUANTITYINDUPLICATEISSUEDBYBENEFICIARY34◆示范操作—審核數(shù)量證明數(shù)量錯誤，正確的是1000PCS35通過審核發(fā)現(xiàn)數(shù)量證明中存在以下不符點(diǎn)：1、單據(jù)名稱錯誤，正確的是CERTIFICATEOFQUANTITY；2、商品數(shù)量與商業(yè)發(fā)票不符，正確的是1000PCS。◆示范操作—審核數(shù)量證明36不符點(diǎn)：1．過信用證交單期；2．匯票：（1）大小寫金額都錯誤，正確的是USD8000.00；（2）付款期限ATSIGHT錯誤，正確的是AT60DAYSAFTERSIGHT。3．商業(yè)發(fā)票：