说课 信用证审核

1、信用证审核信用证审核 申请人、受益人地址申请人、受益人地址信用证有效日期信用证有效日期信用证到期地点信用证到期地点最后装运日期最后装运日期教学的重点难点教学的重点难点申请人、受益人名称27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 110825 KUWAIT51

2、D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP. YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP. 58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH B

3、Y: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREI

4、GHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER STYLE NO. YM085 AS PER ORDER NO. A01 AND S/C NO. YM009 AT USD15.10/PC CIF KUWAIT PACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. A

5、ND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS WEIGHT,

6、 NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).71B: C

7、HARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES复 习复 习以生活实例引出复习信用证：学生在淘宝网上买东西以生活实例引出复习信用证：学生在淘宝网上买东西比较多，为何网上存在一个第三方支付问题，比较多，为何网上存在一个第三方支付问题，支付宝支付宝在这些买卖中担任了什么角色？在这些买卖中担任了什么角色？继而引出实际国际贸易中，有没有用银行作担保的一继而引出实际国际贸易中，有没有用银行作担保的一种支付方式，引出信用证的含义：它是种支付方式，引出信用证的含义：

8、它是一份有条一份有条件承诺付款的书面文件件承诺付款的书面文件。首先将学生分组，各组选派一个组长付款承诺提交单据是谁是谁付款？谁向谁承诺付款？付款？谁向谁承诺付款？付款条件是什么？付款条件是什么？13在信用证方式下，银行保在信用证方式下，银行保证向信用证受益人履行付款责证向信用证受益人履行付款责任的条件是（任的条件是（ ）。）。A受益人按期履行合同受益人按期履行合同 B受益人按信用证规定交受益人按信用证规定交货货 C开证申请人付款赎单开证申请人付款赎单D受益人提交严格符合信用证受益人提交严格符合信用证要求的单据要求的单据 7在履行以信用证结算的出口在履行以信用证结算的出口合同环节，合同环节， 催

9、证、审证、改证催证、审证、改证中，审证是必不可少的业务环中，审证是必不可少的业务环节。节。 15. 当买卖双方采用信用证方式结算当买卖双方采用信用证方式结算时，卖方（受益人）应对照合同仔细时，卖方（受益人）应对照合同仔细检查，如发现信用证与买卖合同有重检查，如发现信用证与买卖合同有重大的不一致时，受益人应要求（大的不一致时，受益人应要求（ ）。）。A、通知行修改、通知行修改B、开证行修改、开证行修改C、开证申请人修改、开证申请人修改D、议付行修改、议付行修改15在审核信用证时，对信在审核信用证时，对信用证的附加条款一般可以不用证的附加条款一般可以不审核。审核。 通过通过考证考证预防预防欺诈欺诈

10、正确正确制单制单46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.审核信用证的主体：通知行和受益人审核信用证的主体：通知行和受益人审核依据：合同、国际惯例审核依据：合同、国际惯例：（重点）：

11、（重点）正课讲授正课讲授分三个小段进行讲述、练习教学设计教学设计 申请人、受益人对照合同的申请人、受益人对照合同的 买方和卖方买方和卖方 装运港装运港 目的港目的港最迟装运日期对照合同的装最迟装运日期对照合同的装运时间运时间 到期日、到期地对照合同的到期日、到期地对照合同的 最后装期最后装期+15天、卖方所在国天、卖方所在国27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE

12、RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 110825 KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP. YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP. 58 DONGLI ROAD TIA

13、NJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE

14、 PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER STYLE NO. YM085 AS PER ORDER NO. A01 AND S/C NO. YM009 AT USD15.10/PC CIF KUWAIT PACKED IN CARTON OF 20PCS EACH46A: DOCUMENT

15、S REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TO

16、TAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE

17、 VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGESThe Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, China59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.

18、58 DONGLI ROAD TIANJIN, CHINAThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building Kuwait50: APPLICANT: VALUE TRADING ENTERPRISE, LLC RM 108 GREEN BUILDING KUWAIT申请人名称申请人名称申请人地址申请人地址受益人名称受益人地址案例：多写一个字母造成的单证不符 天津津兰进出口贸易公司（天津津兰进出口贸易公司（TIANJIN JINLAN IMPORT AND EXPORT TRADING COMPANY）某

19、年与加拿大）某年与加拿大YIYANG TRADING CORPORATION签订一显示个出口合同，合同约订全部货款用信用证支付签订一显示个出口合同，合同约订全部货款用信用证支付，不日，加拿大皇家银行开来，不日，加拿大皇家银行开来SWIFT信用证，来证显示：信用证，来证显示： 59：BENEFICIARY：TIANJIN JINGLAN IMPORT AND EXPORT TRADING COMPANY 1321 ZHONGSHAN ROAD TIANJIN, CHINA 天津津兰进出口贸易公司的单证员小李在审核信用证时并没有发现来证中的错误（受益人名天津津兰进出口贸易公司的单证员小李在审核信用

20、证时并没有发现来证中的错误（受益人名称中称中JINGLAN拼写多了一个字母拼写多了一个字母G），单证员小李仍然按照天津津兰进出口贸易公司（），单证员小李仍然按照天津津兰进出口贸易公司（TIANJIN JINLAN IMPORT AND EXPORT TRADING COMPANY）原名开出商业发票、）原名开出商业发票、装箱单，并向天津市出入境检验检疫局申请了普惠制产地证装箱单，并向天津市出入境检验检疫局申请了普惠制产地证FORM A、船公司出具了海运提单。、船公司出具了海运提单。货物装船后，单证员小李持结汇单据向中国银行天津分行办理议付手续时，银行发现如下不符点：货物装船后，单证员小李持结汇单

21、据向中国银行天津分行办理议付手续时，银行发现如下不符点：固定格式的商业发票、装箱单中表头显示出口企业名称与信用证中受益人名称不符；普惠制产地证固定格式的商业发票、装箱单中表头显示出口企业名称与信用证中受益人名称不符；普惠制产地证FORM A中出口商名称（即在中国工商行政管理局注册批准的名称）与信用证中受益人名称不符中出口商名称（即在中国工商行政管理局注册批准的名称）与信用证中受益人名称不符；海运提单中托运人；海运提单中托运人SHIPPER与信用证中受益人名称不符。与信用证中受益人名称不符。组别题目12012真题 第一题22012补考真题 第一题32013真题 第一题42013补考真题 第一题5

22、6分组练习分组练习审核50、59两项内容Time of Shipment: Not later than AUG. 10, 201144C: LATEST DATE OF SHIPMENT: 110710装运期还有其他装运期还有其他表示方式吗？表示方式吗？10信用证条款中信用证条款中“Latest date of shipment”表示表示的意思是（的意思是（ ）。）。A、信用证的到期日、信用证的到期日B、信用证的最晚交单日、信用证的最晚交单日C、信用证的最早装运日、信用证的最早装运日D、最迟装运日、最迟装运日组别题目12010真题 第一题22011真题 第一题32012真题 第一题42012补考真题 第一题52013真题 第一题62013补考真题 第一题分组练习分组练习审核审核44E、44F、44CTime of Shipment: Not later than AUG. 10, 201131D: DATE AND PLCA OF EXPIRY: 110825案 例案 例我国天津某外贸公司（以下简称T公司）与德国的AAA公司签订了一份出口合同，向德国出口一批服装。合同约定采用信用证方式结算货款。AAA公司通过其开证