2023學(xué)年完整公開(kāi)課版信用證審核

CONTRACTNO.NB5476DATE:DEC.15,2008SELLER:NINGBOTRADINGCORPORATIONBUYER:COPENHAGENIMPORTCOMPANYNAMEOFCOMMODITY:WRITINGPAPERTYPE501QUANTITY:150METRICTONSUNITPRICE:GBP97.00PERM/TCIFCOPENHAGENAMOUNT:GBP14550.00SHIPMENT:FROMCHINAPORTTOCOPENHAGENNOTLATERTHANMAR.31,2009WITHPARTIALSHIPMENTANDTRANSSHIPMENTALLOWEDINSURANCE:TOBEEFFECTEDBYTHESELLERAGAINSTALLRISKSANDWARRISKFOR110%OFTHEINVOICEVALUEPAYMENT:BYIRREVOCABLE,SIGHTL/C,TOREACHTHESELLERONEMONTHBEFORETHETIMEOFSHIPMENT.THEL/CSHALLBEVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.LETTEROFCREDITTO:BANKOFCHINANINGBOFROM:COPENHAGENBANKWEHEREBYOPENOURREVOCABLELETTEROFCREDITNO.11235ISSUEDJAN.4,2009BENEFICIARY:COPENHAGENIMPORTCOMPANYAPPLICANT:NINGBOTRADINGCORPORATIONAMOUNT:USD14550.00(SAYU.S.DOLLARSONETHOUSANDFOURHUNDREDANDFIFTY-FIVEONLY)DESCRIPT.OFGOODS:150M/TWRITINGPAPERTYPE502ATGBP97.00PERM/TCIFCOPENHAGENASPERS/CNO.NV5476PARTIALSHIPMENT:NOTALLOWEDTRANSSHIPMENT:ALLOWEDPORTOFLOADING:COPENHAGENLATESTDATEOFSHIPMENT:MAR.31,2009DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONUSANDACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS+COMMERCIALINVOICEINTRIPLICATE+PACKINGLISTINTRIPLICATE+BILLOFLADINGINTRIPLICATEMADEOUTTOORDERQUOTINGL/CNO.112235,MARKEDFREIGHTCOLLECT…+ONEORIGINALMARINEINSURANCEPOLICYORCERTIFICATECOVERINGALLRISKSFOR120%OFTHEINVOICEVALUEWITHCLAIMSPAYABLEINCOPENHAGENINCURRENCYOFDRAFTS…THISL/CISVALIDATOURCOUNTERUNTILAPR.15,2009PAYMENT:BYIRREVOCABLE,SIGHTL/C,TOREACHTHESELLERONEMONTHBEFORETHETIMEOFSHIPMENT.THEL/CSHALLBEVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.一、信用證的審核及審核時(shí)應(yīng)注意的問(wèn)題1.通知行對(duì)信用證的審核要點(diǎn)（1）開(kāi)證行的政治背景和態(tài)度。如是否對(duì)我國(guó)保持友好的態(tài)度。（2）開(kāi)證行的資信情況。

（3）查核密押(電開(kāi))、印鑒（信開(kāi)），以確認(rèn)信用證的真?zhèn)?。?）信用證的保證條款。如責(zé)任文句是否明確，償付路線是否可以接受。（注意：通知行審核后，應(yīng)在信用證上加批注，受益人要對(duì)銀行的批注予以重視。）2.出口人對(duì)信用證的審核要點(diǎn)（1）信用證的種類。如合同中是IRREVOCABLE，L/C中是REVOCABLE。（2）信用證的金額與幣制。金額與幣制是否與合同一致，大、小寫是否一致，單價(jià)與數(shù)量的乘積是否與總金額一致等。如合同中的貨幣是GBP，L/C中的貨幣是USD；大寫金額錯(cuò)誤。（3）信用證的有效期、裝運(yùn)期、交單期及到期地點(diǎn)。如到期地點(diǎn)不應(yīng)是ATOURCOUNTER①有效期：是指受益人向銀行提交單據(jù)的最后日期。受益人應(yīng)在有效期之前或當(dāng)天向銀行提交單據(jù)。未規(guī)定有效期的信用證是無(wú)效的。②裝運(yùn)期：是指受益人裝船發(fā)貨的最后期限。受益人應(yīng)在最后裝運(yùn)日期之前或當(dāng)天裝船發(fā)貨。信用證可不規(guī)定裝運(yùn)期，最遲裝運(yùn)期可理解為與信用證的有效期同一天。③交單期：信用證中規(guī)定的一個(gè)在裝運(yùn)日期后一定時(shí)間內(nèi)向銀行交單的期限。若沒(méi)有規(guī)定此期限，根據(jù)UCP規(guī)定，銀行將不接受晚于裝運(yùn)日后21天提交的單據(jù)，但無(wú)論如何，必須在信用證的有效期內(nèi)提交。（注意：裝運(yùn)期與有效期的間隔約為10-15天）④到期地點(diǎn)：受益人向銀行提交單據(jù)的地點(diǎn)。信用證的到期地點(diǎn)一般規(guī)定為受益人所在地。如果國(guó)外開(kāi)來(lái)的信用證的到期地點(diǎn)在開(kāi)證人所在地，